2026-06-11T15:42:56+00:00 2025-12-31 510442395 Kirsch CPA Group LLC 2 S Third Street Suite 400 Hamilton OH 45011 990 2025-01-01 310536719 GREAT MIAMI VALLEY YMCA GREA 5138870001 105 N SECOND STREET HAMILTON OH 45011 Kelly Freyler Chief Financial Officer 2026-06-11 true Jill Frieden P01581134 5138586040 2026-06-11 2025 2025-03-06 01:10:19Z Kelly Freyler 105 N SECOND STREET HAMILTON OH 45011 22644726 false X WWW.GMVYMCA.ORG X 1889 OH With over 130 years of presence in the Butler County community, the GREAT MIAMI VALLEY YMCA pledges to enhance our community by focusing on youth development, promoting healthy living, and fostering social responsibility. As an association, our dedication extends to serving all individuals irrespective of age, gender, or ability. Ensuring the safety and welfare of each individual we engage with is paramount to us. We collaborate with every individual and family to identify programs that offer the safest environment for their growth and well-being. 25 25 660 539 -4569 0 1640626 9597614 10020188 11016924 2266164 856165 402110 443105 14329088 21913808 8656 28087 0 7020558 7037518 30723 211861 5929072 7375827 12958286 14472155 1370802 7441653 37593999 43131130 14705288 11160194 22888711 31970936 X With over 130 years of presence in the Butler County community, the GREAT MIAMI VALLEY YMCA pledges to enhance our community by focusing on youth development, promoting healthy living, and fostering social responsibility. As an association, our dedication extends to serving all individuals irrespective of age, gender, or ability. Ensuring the safety and welfare of each individual we engage with is paramount to us. We collaborate with every individual and family to identify programs that offer the safest environment for their growth and well-being. false false 8231665 7101779 Childcare * Every day matters in the holistic development and education of children. We provide a nurturing environment and caring teachers for 430 children from infants through age 12 to learn social, emotional, physical and educational skills. YMCA Before and After School programs serve 11 schools, representing different school districts throughout Butler and Warren County at various locations. Collaborations with Hamilton, Talawanda, Franklin Schools, Edgewood, Middletown, Fairfield, and local churches made these programs possible. * Highly trained teachers, fewer children per classroom and commitment to continuous improvement in early education programming earned 8 gold and 2 bronze level Step Up to Quality programs for eleven BASE sites and four early learning sites. 2442319 2107084 Swim, Sports & Play * Staying active is key to a child's well-being. 2,367 kids exerted energy and learned new skills in basketball, soccer, and baseball. * 1,941 youth were taught how to be safer around water through swim lesson programs. Health, Well-being and Wellness * At the Y, you can achieve good health, challenge yourself to learn a new skill or hobby, foster connections with friends, or bring your family closer together through our many family-centered activities. Over 24,000 individuals have experienced what we offer. * 23 Cancer survivors improved their quality of life and diminish the severity of therapy side effects through the LiveStrong at the YMCA program, where we have created supportive communities for adults to reclaim their physical strength and reduce stress. * Delay the Disease program was added to our cause driven programming list and ran for the first time at our East Butler County Branch serving 15 participants. 979775 845290 Summer Youth Programs * Summer day camp is a time of active play and discovery for kids. We served 270 children each week for 10 weeks through educational experiences that prevented summer learning loss. * In a partnership with the City of Hamilton, United Way, Hamilton Community Center, Miami University, and the Fitton Center for Creative Arts, our BTW Community Center offered summer programming for youth, reaching 135 children weekly. Camp Campbell Gard (CCG) * Summer resident camp experiences for more than 423 children taught self-reliance and a love for nature, while developing attitudes and practices that build character and leadership-all amidst the fun of campfires, canoeing, archery, talent shows, and meaningful relationships. * Collaborations with organizations such as Butler County Developmental Disabilities and the Muscular Dystrophy Association enable youth with special needs to enjoy typical camp experiences alongside their peers. * 4311 students, representing more than 80 schools from the tri-state area visit CCG to participate in outdoor activities to complement their classroom learning. 1289110 28087 1112166 SOCIAL RESPONSIBILITY- Giving back and supporting our neighbors by using our knowledge to develop stronger, more integrated communities. Giving & Volunteerism * 450 program volunteers and 89 policy volunteers dedicated their time and talents to a wide range of strategic planning, program instructing, sports coaching, and assisting at events wherever needed, led our Y with wisdom and compassion. * Charitable support and community partners are necessary to engage communities and address community needs 751 donors enabled us to raise $1,279,950 at the YMCA through individual gifts, corporate giving, foundation gifts, and United Way. Donations allow us to fulfill our mission of providing programs "for all." Community Outreach Initiatives/Collaborations * Joe Nuxhall Miracle League Fields- Through this collaboration, the Y operates adaptive baseball leagues for 240 developmentally delayed youth, ages 5-16. This league creates recreational opportunities for youth in an accepting, safe and fun environment for them to play baseball. With this program, over 200 program volunteers provided over 800 hours of service to children with physical and intellectual disabilities. * Safety Around Water-More than 330 underserved youth in the Hamilton and Middletown communities learned basic swimming skills and water safety. Youth in this free program gained a sense of accomplishment, increased self-confidence and security near the water. * Great Miami Valley YMCA are collaborating with a variety of local non-profits, in an effort to enhance the facility and programs offered at the Community Center. The BTW Community Center Collaboration includes the City of Hamilton, the Fitton Center for Creative Arts, Miami University, University of Cincinnati, and the YMCA to partner on program offerings to serve the Second Ward of Hamilton. o This collaboration provides 231 youth with programs that represent the programmatic expertise of each agency. From swim lessons to homework assistance, from art lessons to social-emotional focused activities, the size and scope of this effort is uniquely inspiring. o The YMCA was approached by the City of Hamilton in 2012 with a request that the YMCA become the lead managing entity at the Community Center. The YMCA then invited multiple community partners whose combined expertise can serve the BTW Community Center with effective programming. 1289110 28087 1112166 12942869 true true false true false false false false false true true false false false true true true false false false false false false true false false false true false true true false false false false false false false false false false false false false false false false false false false false true 76 0 true 660 true true true false false false false false false false false false false false X 25 25 true false false false false false false true true false true true true true true true true true true true false false OH X GREAT MIAMI VALLEY YMCA 5138870001 105 N SECOND STREET HAMILTON OH 45011 Andrew Schuster Secretary/Treasurer 1.0 X X 0 0 0 Brandon Saurber Past Chair 1.0 X X 0 0 0 Chamina Curtis Board Chair 1.0 X X 0 0 0 Jason Crank Vice Chair 1.0 X X 0 0 0 Angela Jarrett Board Member 1.0 X 0 0 0 Billy Smith Board Member 1.0 X 0 0 0 Cathy Bishop-Clark Board Member 1.0 X 0 0 0 Dan Crank Board Member 1.0 X 0 0 0 Dave Harrison Board Member 1.0 X 0 0 0 Jeff Leipzig Board Member 1.0 X 0 0 0 Joe Mulligan Board Member 1.0 X 0 0 0 John Clemmons Board Member 1.0 X 0 0 0 Josh Colon Board Member 1.0 X 0 0 0 Kendall Wright Board Member 1.0 X 0 0 0 Larry Mulligan Board Member 1.0 X 0 0 0 Mike Dingeldein Board Member 1.0 X 0 0 0 Quinton Moss Board Member 1.0 X 0 0 0 Randy Allman Board Member 1.0 X 0 0 0 Ryan Ward Board Member 1.0 X 0 0 0 Samy Broyles Board Member 1.0 X 0 0 0 Scott Dunkel Board Member 1.0 X 0 0 0 Scott Timmer Board Member 1.0 X 0 0 0 Stephen Roller Board Member 1.0 X 0 0 0 Tim Naab Board Member 1.0 X 0 0 0 Tyler McCleary Board Member 1.0 X 0 0 0 Ashley Hochscheid HR Director 40.0 X 64871 0 6226 Kelly Freyler CFO 40.0 X 100064 0 17740 Mike Bramer President/CEO 40.0 X 198702 0 33432 Rebecca King District Branch Executive 40.0 X 77640 0 20967 Tyler Roberts District Branch Executive 40.0 X 85858 0 25263 527135 0 103628 2 false true false Patterson Pools 8155 Memorial Drive Plain City OH 43064 Contractor 1233242 Landform 765 Niles Road Fairfield OH 45014 Lawn Service 109473 2 30219 0 0 0 0 9567395 0 9597614 Membership Revenue 713940 6761510 6761510 Childcare Revenue -- Infant/Toddler/Preschool 624410 670357 670357 Resident Camp Revenue 713940 657866 657866 Childcare Revenue -- School Age 624410 591333 591333 Day Camp Revenue 713940 130178 130178 2205680 2205680 0 0 11016924 392094 392094 426631 24750 0 29319 426631 -4569 422062 0 -4569 426631 1020000 128352 684281 0 335719 128352 464071 128352 335719 0 38361 17318 21043 21043 0 0 0 0 0 21913808 11166319 -4569 1154444 X 28087 28087 0 0 0 0 630763 98607 412507 119649 5382886 4982530 400356 0 282724 248638 34086 0 233423 233423 0 507722 434219 66603 6900 2712 0 2712 0 30723 30723 21738 21738 1698616 1425632 243599 29385 122058 67517 30437 24104 859899 817148 42751 295411 295411 1988583 1983018 5565 57330 40707 16623 0 7237 7237 0 0 421506 421506 0 0 143086 143086 0 0 1200402 1186794 13608 0 355384 355384 0 0 TELEPHONE 125979 113695 12284 EQUIPMENT LEASES 58652 58652 ORGANIZATIONAL DUES 17234 1578 14556 1100 0 0 0 0 14472155 12942869 1317425 211861 1230 1250 4990236 1859352 97211 83377 418513 308571 0 0 0 0 12218 17375 0 78467 57765223 34624158 19697152 23141065 12230574 17581887 0 0 146865 59786 37593999 43131130 755306 1342856 0 0 4639870 832071 9100600 8340400 0 0 149510 524648 0 0 60002 120219 14705288 11160194 15086945 23779438 7801766 8191498 22888711 31970936 37593999 43131130 X 7441653 1767491 -126919 X false true true true true X 8408677 6803741 6406453 7525051 16359124 45503046 2957009 5038321 5047384 4135763 4255414 21433891 0 0 0 0 0 0 11365686 11842062 11453837 11660814 20614538 66936937 31335 42300 37200 60280 70257 241372 0 0 0 0 0 0 31335 42300 37200 60280 70257 241372 66695565 200112 211193 417880 381711 392094 1602990 0 0 200112 211193 417880 381711 392094 1602990 0 0 0 0 0 0 0 0 11565798 12053255 11871717 12042525 21006632 68539927 0.97309 0.96447 0.02 0.02 X Schedule A, Part III, Line 12 Other Income Schedule A, Part III, Line 12 Other Income DESCRIPTION - , COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - , COLUMN F - 0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false true 2712 false false false 2712 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY A PORTION OF THE DUES PAID TO THE OHIO ALLIANCE OF YMCAS ARE REPORTED AS LOBBYING COSTS. THE OHIO ALLIANCE OF YMCAS FOCUSES ITS WORK IN A VARIETY OF AREAS, INCLUDING CHILD CARE RELATED ISSUES; CHILD CARE LICENSING REQUIREMENTS AND TRANSPORTATION; DIABETES SCREENING AND PREVENTION PROGRAMS; REVISIONS TO, SWIMMING POOL RULES AND REGULATIONS; MINIMUM WAGE REQUIREMENTS; CRIMINAL BACKGROUND CHECKS FOR CAMP EMPLOYEES AND VOLUNTEERS; AND STATE SALES TAX ISSUES RELATED TO YMCAS. 5017147 748876 323042 5442981 4877511 789636 650000 5017147 4324477 653034 100000 4877511 5360147 -775670 260000 4324477 4748920 878227 267000 5360147 0.0 0.33 0.67 false false 3411032 3411032 44675917 34624158 10051759 3700075 3700075 5872623 5872623 105576 105576 23141065 Federal Income Taxes Custodial Funds 102720 Operating Lease Liability - Current Portion 28121 Unamortized debt issuance costs -65912 Operating Lease Liability 55290 120219 X 23693372 1640572 93500 0 1734072 21959300 0 -45492 -45492 21913808 14611147 93500 45492 138992 14472155 0 0 14472155 Schedule D, Part V, Line 4 Intended uses of endowment funds The income and appreciation of the endowment funds are available for the general operating purposes of the Great Miami Valley YMCA Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the Association and recognize a tax liability if the Association has taken an uncertain position that more likely than not would fail to be sustained upon examination by the Internal Revenue Service. As discussed above, the Association is exempt from federal income taxes and management believes the Association has not engaged in any activities that would disqualify it from tax-exempt status or incur a tax obligation for the years ended December 31, 2025 or 2024. The Association believes their estimates are appropriate based on current facts and circumstances. The Association is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The Association's policy with regard to interest and penalty, if incurred, is to recognize interest through interest expense and penalties through other expenses. Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Purchases netted against inventory sales - -17317 Rental expenses netted against income - -29319 Other - 1144 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Purchases netted against inventory sales - 17317 Rental Expenses netted against revenue - 29319 Other - -1144 true American City Bureau Inc PO Box 510440 Milwaukee WI 53203 Feasibility study for capital campaign false 0 30723 -30723 0 30723 -30723 OH Schedule G, Part I, Line 2b(ii) Describe the custody or control arrangement. AMERICAN CITY BUREAU, INC.-COMPANY WAS ENGAGED TO PERFORM A FEASIBILITY STUDY FOR A CAPITAL CAMPAIGN. NO DONATIONS WERE RECEIVED DURING 2025.; Schedule G, Part I, Line 2b(v) payment of fees or payment of expenses AMERICAN CITY BUREAU, INC.-FEASIBILITY STUDY PERFORMED; NO FUNDRAISING ACTIVITIES OCCURRED IN 2025.; true Fitton Center for Creative Arts 101 S Monument Ave Hamilton OH 450112833 310736673 501(C)(3) 12087 Provided children art classes under our United Way grant University of Cincinnati 2600 Clifton Ave CIncinnati OH 45221 501(c)(3) 1000 Book Scholarship Winner Hamilton Community Foundation 316038277 501(c)(3) 15000 Book Scholarship fund established at community foundation 1 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds Provided children art classes under our United Way Grant X false false false false false false false false false Mike Bramer President/CEO 198702 0 0 0 0 0 33432 0 0 0 232134 0 0 0 A Butler County Port Authority 651235109 2014-08-07 15380000 Current refund/retire the series 2007 bond principal & pay the issuance cost of the series 2014 Bond false false false A 7039600 0 15380000 0 0 0 185000 0 0 0 15195000 0 2008 true false true true A false false false false false false 0.0 0.0 0.0 false false 0 false true A false false false false true true First Financial Bank 5.0 false false false 0.0 false false false A false Form 990, Part I, Line 1 Mission Our Cause Defines Us We understand that enduring personal and societal transformation happens through collective effort. That's why, at the Y, our mission is to fortify communities. Each day, we stand shoulder to shoulder with our neighbors to ensure that everyone, regardless of age, income, background, or abilities, has access to opportunities for learning, growth, and flourishing. Our Strength is in Community The YMCA mission comes alive through three areas of focus that help people: * YOUTH DEVELOPMENT: Nurturing the potential of every child and teen. * HEALTHY LIVING: Improving the community's health and well-being. * SOCIAL RESPONSIBILITY: Giving back and providing support to our neighbors. The YMCA mission comes alive through the efforts of: * Paid staff - full and part time; from teens to seniors * Volunteers - who lead program and make policy * Members - who are mentors, coaches and donors At the root of our mission is a commitment to the YMCA values education program entitled Character Development. Character development focuses on five core values - caring, faith, honesty, respect, and responsibility. These values provide the fundamental basis for all YMCA operations, staff development, program development, and program delivery. The YMCA stands together with families, schools, churches, businesses, hospitals, government agencies, and other organizations to build strong kids, strong families, and strong communities. In today's society, the YMCA's role is to give youth and adults experiences that help them develop a set of positive values, morals, and ethics that they will live by. It is essential to a successful, strong The YMCA's strength is about more than building muscle. It's about family; serving 24,890 members and 8,507 program participants of all ages forming our YMCA family. It's about options-more than 200 programs allow people to choose the activity that best supports their interests. Building a foundation - youth were provided positive opportunities through outreach programs and membership. And, it's about working together - Community collaborations with local hospitals, schools, churches, parks, and other non-profit organizations. The Great Miami Valley YMCA served at seven branches throughout Butler County. The YMCA reaches out well beyond their own brick and mortar, by extending programs and services in partnership with more than 75 schools, churches, public facilities, and other organizations. Form 990, Part III, Line 4a-4c Description of program services (Expenses $ 1,289,110 including grants of $ 28,087)(Revenue $ 1,112,166) SOCIAL RESPONSIBILITY- Giving back and supporting our neighbors by using our knowledge to develop stronger, more integrated communities. Giving & Volunteerism * 450 program volunteers and 89 policy volunteers dedicated their time and talents to a wide range of strategic planning, program instructing, sports coaching, and assisting at events wherever needed, led our Y with wisdom and compassion. * Charitable support and community partners are necessary to engage communities and address community needs 751 donors enabled us to raise $1,279,950 at the YMCA through individual gifts, corporate giving, foundation gifts, and United Way. Donations allow us to fulfill our mission of providing programs "for all." Community Outreach Initiatives/Collaborations * Joe Nuxhall Miracle League Fields- Through this collaboration, the Y operates adaptive baseball leagues for 240 developmentally delayed youth, ages 5-16. This league creates recreational opportunities for youth in an accepting, safe and fun environment for them to play baseball. With this program, over 200 program volunteers provided over 800 hours of service to children with physical and intellectual disabilities. * Safety Around Water-More than 330 underserved youth in the Hamilton and Middletown communities learned basic swimming skills and water safety. Youth in this free program gained a sense of accomplishment, increased self-confidence and security near the water. * Great Miami Valley YMCA are collaborating with a variety of local non-profits, in an effort to enhance the facility and programs offered at the Community Center. The BTW Community Center Collaboration includes the City of Hamilton, the Fitton Center for Creative Arts, Miami University, University of Cincinnati, and the YMCA to partner on program offerings to serve the Second Ward of Hamilton. o This collaboration provides 231 youth with programs that represent the programmatic expertise of each agency. From swim lessons to homework assistance, from art lessons to social-emotional focused activities, the size and scope of this effort is uniquely inspiring. o The YMCA was approached by the City of Hamilton in 2012 with a request that the YMCA become the lead managing entity at the Community Center. The YMCA then invited multiple community partners whose combined expertise can serve the BTW Community Center with effective programming. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons Dan Crank and Jason Crank - Family relationship, Joe Mulligan and Larry Mulligan - Family relationship Form 990, Part VI, Line 11b Review of form 990 by governing body A DRAFT COPY OF THE FORM 990 AND 990-T IS PROVIDED TO EACH MEMBER OF THE FINANCE COMMITTEE OF THE BOARD OF TRUSTEES FOR THEIR REVIEW. ONCE ALL COMMENTS ARE RECEIVED AND ADDRESSED, FORM 990 AND 990-T ARE FILED WITH THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy EACH YEAR, THE GREAT MIAMI VALLEY YMCA SENDS COPIES OF THE CONFLICT OF INTEREST POLICY TO SOME OR ALL OF THE MEMBERS OF THE BOARD OF TRUSTEES, COMMITTEE MEMBERS AND OFFICERS WHO COMPLETE AND RETURN A COPY OF THE DISCLOSURE STATEMENT AND A RELATED QUESTIONNAIRE. Form 990, Part VI, Line 15a Process to establish compensation of top management official EACH YEAR, AN INDEPENDENT EXECUTIVE COMPENSATION COMMITTEE FROM THE BOARD OF TRUSTEES CONDUCTS AN ANNUAL EVALUATION OF THE CHIEF EXECUTIVE OFFICER. THE EXECUTIVE COMPENSATION COMMITTEE USES COMPARABLE DATA PROVIDED BY THE YMCA OF THE USA (YUSA). AS PART OF THE PROCESS, EACH MEMBER OF THE EXECUTIVE COMPENSATION COMMITTEE SIGNS THE PERFORMANCE EVALUATION FORM PROVIDED BY THE YUSA AND MINUTES ARE KEPT AT THESE MEETINGS Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE BOARD OF TRUSTEES. Form 990, Part VIII, Line 2f Other Program Service Revenue Other Program Revenue - Total Revenue: 2205680, Related or Exempt Function Revenue: 2205680, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Residence Revenue - Total Revenue: 0, Related or Exempt Function Revenue: 0, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part IX, Line 11g Other Fees OTHER EXPENSE - Total Expense: 1698616, Program Service Expense: 1425632, Management and General Expenses: 243599, Fundraising Expenses: 29385; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in fair value of interest rate swap - -126919; Total - -126919;