2026-04-30T10:26:54+00:00 2025-12-31 990 2025-01-01 351384859 Young Mens Christian Association of Monroe County Inc YOUN 8123325555 2125 S Highland Avenue Bloomington IN 47401 Shannon Kane CFO 2026-04-30 2025 2025-03-06 01:10:19Z Jason Winkle 2125 S Highland Avenue Bloomington IN 47401 6881073 false X www.monroecountyymca.org X 1977 IN Put Christian principles into practice through programs that build a healthy spirit, mind, & body for all. Build foundations of community through youth development, healthy living, & social responsibility. 7 7 514 109 0 343940 483157 5460040 5764165 169948 117720 167824 170507 6141752 6535549 231536 223030 0 4171629 4321804 0 0 395264 2462212 2656437 6865377 7201271 -723625 -665722 21723367 21060067 1992275 1822642 19731092 19237425 At the Monroe County YMCA, strengthening communities is our cause through youth development, healthy living, and social responsibility. Every day, we work side by side with our neighbors to help build a healthier Monroe County. As one of the nation's leading nonprofits, the Y helps empower men, women, and children-regardless of age, income or background- nurture the potential of children and teens, improve the community's health and well-being, and provide opportunities to give back and support our neighbors. We strive to give the people of Monroe County everything they need to stay strong, to grow, and to thrive. false false 3241437 202340 4644959 FOR HEALTHY LIVING: The Y aims to improve our nation's health by providing programs and activities that promote overall well-being in spirit, mind, and body. When people feel their best and have fulfilling lifestyles, their communities become stronger too. At the Y, we offer opportunities for members to participate in wellness programs, learn more about healthy living, and fight chronic disease through our wide range of group exercise classes, personal training, and sports programs. In 2025, our Y served 18,432 unique individuals through membership. 2589908 20690 1098999 FOR YOUTH DEVELOPMENT: The Y empowers young people to reach their full potential by instilling core values, interpersonal skills, and relationships that lead to positive behaviors, better health, and educational achievement through a variety of programs. Our youth development programs include child care programs, such as Play & Learn and The Zone, which teach children essential social skills and values, giving them the foundations they'll need to flourish. With 788 youth enrolled in 2025, Swim Lessons build confidence with every stroke and help save lives. Youth Sports teach fundamentals and instill in children the importance of a healthy, active lifestyle while honing talent and building friendships. In 2025, our Y served almost 1,200 campers, providing a safe place for children to explore the outdoors, have fun, and make lasting memories and friendships. 29206 0 28360 FOR SOCIAL RESPONSIBILITY: The Y strives to strengthen the community in a social sense just as much as a physical sense. We provide support and inspire action in our communities through programs and volunteer opportunities for those of all ages to enjoy and connect with other members. Service in Friendship is a group of individuals who gather year round to knit and crochet creating items to support our Y for All Scholarship Fund. Through our group social activities, we offer an array of options focused on strengthening our community. In 2025, we delivered lifeguard certification training to 165 participants and CPR/AED training to 505 participants. We are more than just a gym, we are a community. 5860551 true true false false false false true true false true true false false false true true true false false false false false false false true false false false true true true false false false false false false false false false false true false false false false false false false false false true 13 0 true 514 true false false false false false true true false false false false false false X 7 7 false false false false false false false true false false false false true true true true true true true true false false IN X Shannon Kane 8123325555 2125 S Highland Avenue Bloomington IN 47401 Michael Craig Treasurer 2.0 X X 0 0 0 Scott Rink President 3.0 X X 0 0 0 Ashley Benson Association Board Member 1.0 X 0 0 0 Darby McCarty Association Board Member (Beg Feb. 2025) 1.0 X 0 0 0 Isaac Redden Association Board Member 1.0 X 0 0 0 Mark McConahay Association Board Member 1.0 X 0 0 0 Tyrone Morris Association Board Member 1.0 X 0 0 0 Jason Winkle CEO 53.0 X 180906 0 48045 Shannon Kane CFO 48.0 X 164506 0 38449 345412 0 86494 2 false true false 0 0 0 92557 0 0 390600 29107 483157 Healthy Living 713940 4636806 4636806 Youth Development 624110 1098999 1098999 Social Responsibility 624110 28360 28360 0 0 0 0 5764165 131392 131392 162828 20662 142166 0 142166 142166 310427 -34922 289177 21250 -34922 -13672 -13672 42637 92557 33467 9170 9170 5547 2218 3329 3329 Other Income 900099 8153 8153 Locker Rental 713940 7689 7689 0 0 0 0 15842 6535549 5772318 0 280074 223030 223030 0 0 418390 91223 252200 74967 937 0 937 0 3229409 2736456 316433 176520 119385 113280 1660 4445 278396 238355 24822 15219 275287 214724 41293 19270 18606 8373 9861 372 35700 16065 18921 714 16072 0 16072 0 12066 12066 0 0 144308 108230 28863 7215 356918 281063 9938 65917 132472 46682 83715 2075 720747 690259 25141 5347 17199 12671 2485 2043 46901 34327 12495 79 57388 55472 1916 0 100850 50425 50425 0 779990 751422 28471 97 177667 165725 10173 1769 Fundraising 18145 0 0 18145 Dues and subscriptions 21408 10703 9635 1070 0 0 0 0 7201271 5860551 945456 395264 1000 1000 1571852 1087003 13580 9678 79307 129177 0 0 0 0 0 0 616 1078 32387 42035 31218712 14169762 17559614 17048950 2445305 2726599 0 0 0 0 19706 14547 21723367 21060067 190214 103707 0 0 478401 524817 1289343 1153319 0 0 0 0 0 0 0 0 34317 40799 1992275 1822642 18436548 17855682 1294544 1381743 0 0 0 0 0 0 19731092 19237425 21723367 21060067 -665722 172055 0 0 0 0 X false true true false X 1941917 758513 347957 343940 483157 3875484 3069492 4232871 4866267 5475828 5772318 23416776 77245 11690 11351 12718 13236 126240 0 0 0 0 0 0 0 0 0 0 0 0 5088654 5003074 5225575 5832486 6268711 27418500 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 27418500 225642 270923 300226 308414 294220 1399425 0 0 0 0 0 0 225642 270923 300226 308414 294220 1399425 0 0 0 0 0 0 0 0 0 0 0 0 5314296 5273997 5525801 6140900 6562931 28817925 0.95144 0.95189 0.05 0.05 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 10 42.0 0 0 0 1 false 0 264978 X false 2691876 63337 265590 0 81315 0 2939488 2608376 26150 140761 0 83411 0 2691876 2457334 7950 231319 0 88227 0 2608376 2858760 5400 -341762 0 65064 0 2457334 2562470 6854 331598 0 42162 0 2858760 0.675 0.2457 0.0793 false false 1532803 1532803 28204695 12997609 15207086 1068098 804623 263475 413116 367530 45586 17048950 Federal Income Taxes Credit Voucher Liability 16533 Gift Certificate Liability 9719 Other Liabilities 0 Capital Lease Liability 14547 40799 X 6499327 172055 7945 22880 202880 6296447 16072 223030 239102 6535549 6992994 7945 22880 30825 6962169 16072 223030 239102 7201271 Schedule D, Part II, Line 9 Conservation easements financial reporting The conservation easements were part of a land purchase made on December 30, 2010. The purchased land is recorded on the Balance Sheet. Of the purchased land, 42.15 acres are considered to be a conservation easement. There is no footnote in the 2025 financial statements related to accounting for conservation easements. Schedule D, Part III, Line 4 Collections of art - description of collections Prominent and most striking within this 80' wide stone, aluminum and steel composition is a 16' tall striding figure with a multicolor interior. Because the figure is perforated, spaced and layered, the colors, the imagery within and the background landscape constantly shift and change as the viewer moves around the piece. The striding figure is positioned so it is the first thing seen as members of the Y arrive at the stop sign on Innovation Court. The figure is a powerful archetype that is intended to speak to the ideals of a healthy spirit, mind and body. It is a stylized image moving forward, resolute and positive. And, it is supported physically and visually by a composition of monumental stones that move along the landscape of the hilltop island. Schedule D, Part V, Line 4 Intended uses of endowment funds The Monroe County YMCA has established an endowment fund to provide resources for the YMCA in future years. The primary purpose of the endowment fund is to grow the fund over the long term. The fund's objective is to enhance the Monroe County YMCA's goal of strengthening youth development, healthy living, and social responsibility by supplementing the YMCA's projects, programs, and services. No part of the income generated by the endowment fund shall be used for the YMCA's annual operating budget. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The YMCA is exempt from income taxes on income from related activities under Section 501(c)(3) of the U.S. Internal Revenue Code and corresponding state tax law. Accordingly, no provision has been made for federal or state income taxes. Additionally, the YMCA has been determined not to be a private foundation under Section 509(a) of the Internal Revenue Code. The YMCA is however subject to income taxes on income generated from activities that are unrelated to its exempt purpose. Accounting standards require that the YMCA disclose the amount of potential benefit or obligation to be realized as a result of an examination performed by a taxing authority. For the years ended December 31, 2025 and 2024, management has determined the YMCA does not have any uncertain tax positions that would impact the YMCA's financial statements. The YMCA does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. The YMCA recognizes interest and/or penalties related to income tax matters in income tax expense. The YMCA did not have any amounts accrued for interest and penalties at December 31, 2025 and 2024. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Cost of Goods Sold - 2218 Rental Expense - 20662 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Scholarships - 223030 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Cost of Goods Sold - 2218 Rental Expense - 20662 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Scholarships - 223030 Gala 117444 79607 37837 0 9633 922 12559 1665 608 Golf Tournament 17750 12950 4800 0 1431 4800 1635 0 214 0 135194 92557 42637 0 11064 5722 14194 1665 822 33467 9170 true Membership Assistance 351 199850 Program Assistance 55 20690 Cardiac Rehab 7 2490 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds INDIVIDUALS APPLY FOR ASSISTANCE BY COMPLETING AN APPLICATION. THE APPLICATIONS ARE REVIEWED AND ASSISTANCE IS AWARDED BASED ON FINANCIAL NEED. FUNDS AWARDED TO INDIVIDUALS FOR FINANCIAL ASSISTANCE ARE RAISED THROUGH OUR ANNUAL CAMPAIGN, DESIGNATED CONTRIBUTIONS, AND EVENTS. THE INDIVIDUAL DOES NOT RECEIVE THE ASSISTANCE DIRECTLY. THEY PAY THE DIFFERENCE BETWEEN THE ASSISTANCE AWARDED AND THE ACTUAL COST. SEPARATE GENERAL LEDGER ACCOUNTS ARE SET UP TO TRACK DOLLARS RAISED AND DOLLARS AWARDED. REPORTS ARE PREPARED AND REVIEWED FOR ALL ASSISTANCE DOLLARS. X X X false false false false false false false false false Jason Winkle CEO 180906 0 0 0 0 0 18902 0 29143 0 228951 0 0 0 Shannon Kane CFO 164506 0 0 0 0 0 16993 0 21456 0 202955 0 0 0 A MONROE COUNTY INDIANA 351732462 000000000 2012-06-14 2750000 TO PROVIDE FUNDS FOR THE COST OF THE POOL RENOVATION PROJECT. false false false A 1581326 0 2750000 0 0 0 45000 0 0 2705000 0 0 2013 false false true true A false false false false false false 0.0 0.0 0.0 false false 0 false true A false false true false true false 0 false false false 0 false false true A true X 5580 Cost X Gift Certificates 67 13389 Cost X Donated items 27 6745 Cost X Hardwood floor 1 2925 Cost X Event Tickets 4 376 Cost X Camp Sunscreen 1 92 Cost 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Clothing and household goods - Number of contributions not the number of items received Other - Gift Certificates Number of Contributions Other - Donated items Number of contributions not the number of items Other - Hardwood floor Number of contributions Other - Event Tickets Number of contributions Other - Camp Sunscreen Number of Contributions Form 990, Part VI, Line 11b Review of form 990 by governing body The Accounting Manager prepared the Form 990 and the CFO reviewed this work. The Form 990 was then e-mailed to the Association Board for their review. The CFO provided an oral report to the Association Board and the CEO. The Association Board serves as the Audit Committee. Form 990, Part VI, Line 12c Conflict of interest policy The Young Men's Christian Association of Monroe County, Inc. has a Conflict of Interest Policy that is completed by all directors and officers annually. The conflict of interest policies are reviewed by the CFO and potential conflicts are brought to the attention of the audit committee. The audit committee determines by majority vote of disinterested persons whether a disclosed interest may result in a conflict of interest. Form 990, Part VI, Line 15a Process to establish compensation of top management official The CEO reports to the Association Board. The Association Board is responsible for annually conducting a performance evaluation of the CEO and setting the salary for this position. The Association Board provides feedback into the CEO's annual review. The CEO receives a 360 degree evaluation from the other Monroe County YMCA management staff. The staff and governance evaluations are submitted to the Executive Administrative Assistant. The Executive Administrative Assistant compiles all information and presents the results of the evaluations to the CEO and Association Board President. The Association Board President meets with the CEO to present the full evaluation. The written evaluation documents the deliberation process. The process described above was last undertaken for 2025. Form 990, Part VI, Line 15b Process to establish compensation of other employees The CEO is responsible for annually conducting a performance evaluation of the CFO, COO, Senior Property Director, and Senior Development Director. In addition to the annual performance evaluation, salary survey work is performed gathering comparative data from organizations in our community, both for profit and not for profit, as well as other YMCA's for the positions chosen to be researched for that year. A salary survey was most recently conducted in 2025 for the CEO and CFO positions. The end result of the annual performance evaluation process is a written, signed document representing the past year of work and the deliberation process. The above salaries are part of the Professional Salary line presented to the Association Board in the overall budget approval process. The process described above was last undertaken for 2025. Form 990, Part VI, Line 19 Required documents available to the public Requests for documents should be made to the CFO. The documents will be provided to the requester as soon as possible. The following documents will be made available upon request. - Form 1023, Application For Recognition of Exemption Under Section 501(C)(3) of the Internal Revenue Code - Form 990, Return of Organization Exempt From Income Tax - Determination Letter - Audited Financial Statements - Conflict of Interest Policy - Key Governing Documents - Articles of Incorporation - Bylaws The Form 990 is made available to the public via The Guidestar website, www.guidestar.org. Form 990, Part VIII, Line 2f Other Program Service Revenue - Total Revenue: , Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; - Total Revenue: , Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;