2026-04-24T15:01:10-05:00 2025-12-31 861065772 DELOITTE TAX LLP 330 RUSH ALLEY SUITE 800 COLUMBUS OH 432153932 990EZ 2025-01-01 356043141 EVANSVILLE YMCA CAMP CARSON XXX-XX-XXXX EVAN 8008300362 P O BOX 207 EVANSVILLE IN 477020207 OLD NATIONAL WEALTH MGMT TRUSTEE 8008300362 2026-04-07 true KELLY NEUGEBAUER P01285591 6142211000 2026-04-07 2025 2025-03-06 01:10:19Z X X X 43326 X 7297 36029 25819 10210 17507 14511 2683 1200 46 18440 -933 276384 -182 275269 X 276384 275269 0 0 276384 275269 0 0 276384 275269 X THIS PERPETUAL TRUST PROVIDES FINANCIAL SUPPORT TO HELP FUND AND MAINTAIN THE YMCA OF SOUTHWESTERN INDIANA'S SUMMER YOUTH CAMP PROGRAM KNOWN AS "CAMP CARSON" (WHICH IS NAMED AFTER WILLIAM CARSON, THE TRUST SETTLOR). ALL NET INCOME FROM THE TRUST IS TO BE USED FOR ANY NECESSARY REPAIRS OR IMPROVEMENTS AT CAMP CARSON EACH YEAR. NO FUNDS MAY BE APPLIED TOWARDS ANY OPERATING DEFICIT THAT CAMP CARSON MAY OTHERWISE INCUR. ALL DISTRIBUTIONS ARE MADE FOR THE BENEFIT OF CAMP CARSON, WHICH IS AN EXEMPT PURPOSE PROGRAM OF THE YMCA OF SOUTHWESTERN INDIANA, INC. 14511 14511 14511 OLD NATIONAL WEALTH MANAGEMENT TRUSTEE 1.0 2683 0 0 false false false false false false false 0 0 0 0 0 false 0 0 false IN OLD NATIONAL WEALTH MANAGEMENT PO BOX 207 EVANSVILLE IN 47702 8124641584 false false false false false false false false false false false true X X 1 YMCA OF SOUTHWESTERN INDIANA INC 350869074 10 true 14511 0 1 14511 0 true false false false false false false false false false false false false false false true true true X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 LINE 3, SCHEDULE A, PART IV, SECTION D ('ALL TYPE III SUPPOR Per the terms of the trust document, the board members of the supported organization at the YMCA of Southwestern Indiana serve as advisors to the institutional trustee of the supporting organization. LINE 3, SCHEDULE A, PART IV, SECTION D ('ALL TYPE III SUPPOR In this capacity, the supported organization through its board members have a significant voice in the timing of grants to the YMCA, the manner of making grants to the YMCA, and otherwise directing use of the income or assets of the supporting organization in order to help fund, maintain, and make repairs and improvements to Camp Carson. LINE 3, SCHEDULE A, PART IV, SECTION D ('ALL TYPE III SUPPOR The institutional trustee has sole discretion over distribution of the trusts corpus (principal) as well as the investment policies, but the supported organization has an advisory role; insofar as the investments would potentially affect the income earned by the trust that is to be paid exclusively to the YMCA. LINE 1, SCHEDULE A, PART V ("TYPE III NON-FUNCTIONALLY INTEG This trust is exempt from the Type III non-functionally integrated supporting organization "general distribution"attentiveness" requirements as it was created and supporting its one and only supported organization the YMCA of Southwestern Indiana, prior to November 20, 1970. LINE 1, SCHEDULE A, PART V ("TYPE III NON-FUNCTIONALLY INTEG At its inception, in 1964, the irrevocable trust met, and continues to meet, the alternative integral part test as set forth in Treas. Reg. Sec. 1 .509(a)4(i)(9). First, the trust is administered, managed, and operated exclusively for the benefit of Camp Carson, a historic and longstanding exempt purpose program of the YMCA. LINE 1, SCHEDULE A, PART V ("TYPE III NON-FUNCTIONALLY INTEG Thus, all the unexpired interests in the perpetual trust are devoted to one or more charitable purposes described in Sec.170(c)(2)(B) and a deduction was allowed with respect to such interests under Secs. 170, 642(c), 2055, and 2522. Treas. Reg. Sec. 1.509(a)-4(i)(9)(i). LINE1, SCHEDULE A, PART V ("TYPE III NON-FUNCTIONALLY INTEGR Second, the trust was created and initially funded by the settlor on March 10, 1964 (it is a pre-1970 trust), and has not received any additional grants, contributions, bequests, or other transfers after such date. Treas. Reg. Sec. 1.509(a) 4(i)(9)(ii). LINE 1, SCHEDULE A, PART V ("TYPE III NON-FUNCTIONALLY INTEG Third, the trust is required by its governing instrument, the trust agreement, to distribute all its net income currently to the YMCA for the benefit of Camp Carson. As indicated above, the YMCA is the sole beneficiary supported organization designated in the trust agreement. Treas. Reg. Sec. 1.509(a) 4(i)(9)(iii). LINE 1, SCHEDULE A, PART V ("TYPE III NON-FUNCTIONALLY INTEG Fourth, the institutional trustee can make payments of principal to the single supported organization that is currently entitled to receive all the trust's income but does not have discretion to vary either the beneficiary supported organizations, or the income amounts payable to the YMCA. Treas. Reg. Sec. 1.509(a) 4(i)(9)(iv). LINE 1, SCHEDULE A, PART V ("TYPE III NON-FUNCTIONALLY INTEG Fifth, the institutional trustee would not be a disqualified person within the meaning of Sec. 4946(a) other than a foundation manager under Secs. 4946 (a)(1)(B) and (b) (1) with respect to the trust if it were treated as a private foundation. Treas. Reg. Sec. 1.509 (a)(4)4(i)(9) (v). Form 990-EZ, Part I, Line 10 YMCA OF SOUTHWESTERN INDIANA INC 516 COURT ST EVANSVILLE IN 47708 14511 0 0 0 0 PROGRAM SUPPORT 0 0 NONE Form 990-EZ, Part I, Line 16 Foreign Taxes on Qualified Foreign 38 Foreign Taxes on Nonqualified Forei 8 Form 990-EZ, Part I, Line 20 ROUNDING 1 2024 RETURN OF CAPITAL ADJ 181