2026-01-14T10:14:31-06:00 2025-05-31 010494526 Baker Newman & Noyes PO Box 507 Portland ME 04112 990 2024-06-01 020222248 The Granite Young Men's Christian Association GRAN 6037822801 670 North Commercial Street 103 Manchester NH 03101 Kathy Kittle CFO 6037822801 2026-01-13 1 0 Connor Smart P02285543 2078792100 2026-01-05 2024 2025-03-06 01:10:19Z TGY Michele Sheppard 670 North Commercial Street 103 Manchester NH 03101 38620234 0 X www.graniteymca.org X 1854 NH Creating a community built on healthy lifestyles, compassion, honesty, and responsibility. 23 22 1639 800 -50989 0 2779435 3849999 22659216 23564901 780290 2279703 231695 501180 26450636 30195783 1526473 1596324 0 0 18410541 18410133 0 0 591371 8945227 9370647 28882241 29377104 -2431605 818679 46999273 48142914 10268516 11129765 36730757 37013149 X The Granite YMCA ("TGY") is a volunteer-driven organization committed to serving its community by providing a great variety of programs that promote holistic health of spirit, mind, and body for people of all incomes, races, religions, ages, and abilities. Through this work, TGY adheres to its mission statement: to create a community where all are welcome and that builds healthy spirits, minds, and bodies based on values of caring, honesty, respect, and responsibility. 0 1 20166410 518331 17360147 Youth Development - TGY recognizes and celebrates its role as a major service provider in childhood and youth development. TGY is committed to increasing opportunities for youth to deepen values and build positive assets. All youth programs reinforce TGY's core values of honesty, respect, caring and responsibility. These guided principles help children make positive choices in their lives and contribute to building strong families and communities. TGY also seeks to build positive assets in youth by providing opportunities for them to engage in lifelong healthy activities with strong role models to help guide their decisions. (Youth Development continued) It is proven that the more positive assets a child has, the less likely they are to engage in high-risk behavior that may lead to negative health habits and anti-social behaviors.With this as a backdrop, TGY is the largest provider of childcare programs in its area, serving over 1,840 children per day at 34 sites state-wide. TGY places a special emphasis on ensuring access to programs in low-income areas by providing financial assistance through grants, state aid and YMCA fundraising.TGY is also committed to providing healthy alternatives for youth during the high-risk after school hours, by providing an extensive variety of programs to serve a children's many interests. These programs include instructional and competitive swimming, gymnastics and dance programs, and a multitude of youth sports programs, including basketball, soccer, wrestling, t-ball, outdoor adventure, tennis, and general fitness. TGY encourages the use of volunteers and mentors to run its programs and includes family participation to bring families closer together.Due to TGY's long-standing involvement in aquatics and concern for keeping children safe around oceans, ponds, lakes, streams, rivers and swimming pools, we provide several free aquatic safety programs that serve children from the Manchester and Goffstown elementary school systems.During the summer months, when children are not in school, TGY offers day and resident camping programs at 6 major camping facilities for children 4 to 15 years old and serves over 1,780 children per day. We offer financial assistance programs to ensure our center-city and low-income children have the same opportunities to participate and interact with children from within and outside the state and country. A major emphasis of our camping programs is to provide opportunities for youth to gain leadership skills by progressing from a camper to a leader-in-training (l.i.t.), to a counselor-in-training (c.i.t.), to a junior counselor, and finally to a full counselor. Each year, TGY employs over 450 young adults and is one of the community's largest youth employers.Through our camping and youth programs, we can offer opportunities for youth development all year round. This provides consistent support to build a healthy spirit, mind, and body in our children, so they can grow and thrive.The Granite YMCA's ReGen Valley Tech Hub Project increases the number of qualified childcare professionals in New Hampshire. It does this by developing a structured apprenticeship program that combines hands-on training with academic coursework. As a result, families benefit from better access to reliable early education. Children receive higher-quality care. Communities experience greater economic stability. In partnership with local and state agencies, the project recruits and mentors new childcare workers. It supports current staff in advancing their credentials and provides leadership development and career pathways. These actions strengthen the workforce pipeline and support families throughout the state of New Hampshire. 4679000 659542 6591835 Healthy living - we know that 90% of any one person's health is directly related to where they are born, live, learn, work, and grow old. The social determinants of health, such as economic stability, neighborhood and physical environment, education, health food, community and social integration, and quality health care, can either provide smooth pathways to health and success or be an insurmountable barriers, all depending on the environment one finds themselves in. TGY has always believed that a healthy spirit, mind, and body are crucial to helping an individual develop to their fullest potential. We have also been committed to ensuring that everyone, regardless of ability to pay, has access to TGY and its programs and services that support a healthy lifestyle. (Healthy Living continued) What we now know, based on scientific evidence, is that if we can remove barriers to health for more people - such as poverty, hunger, education, and social integration - we will not only improve the potential for every individual, but our communities will, in turn, thrive.TGY offers a sliding fee scale and financial aid to remove financial barriers that may prevent participation. Last year, we provided financial aid and/or free services to over 12,937 people to ensure all who need help, receive help. Of this number, 4,356 received free or discounted memberships at TGY and 8,581 received financial assistance enabling them to participate in a TGY program. The value of assistance is over $1.6 million.As a part of this commitment, TGY provides free memberships to over 56 other non-profit agencies whose clients have special needs, such as foster homes, group homes for children with no parents, drug and alcohol treatment centers, mentoring programs and disabled individuals. Collaborating to support others in our community is a major focus for our organization. TGY's core values of honesty, caring, respect and responsibility are taught to help all people commit to individual and family wellness. TGY maintains a major focus on developing strong families and offers concurrent programming and childcare support through a program called family time. With this program, the entire family can come at one time to ensure everyone gets to participate in healthy activities. As a part of family time, TGY provides free care for children so parents can work out, knowing their children are well cared for. Over 70% of our memberships are youth and families, so this makes a big impact. In addition, we run special programs like: - Healthy Kids' Day, Brunch with Santa, and host family outings. - We offer special rates to families as well as to seniors to encourage membership. - We maintain a broad definition of families to ensure traditional and non-traditional families can participate. - Over 150 classes are offered each week for people of all walks of life with all kinds of interests.This broad scope of service ensures there is the opportunity for a lifetime of participation, which is the most powerful methodology for long term change. Providing these programs for all ages, levels and abilities offers a unique opportunity for youth to build lifelong relationships and friends, build self-confidence, spend quality time with their families and, of course, deepen values. 877699 418451 18750 Social responsibility - TGY acts as a community partner whenever possible to address critical community needs. A number of our communities have experienced a significantly higher percentage of school dropouts and school failures than other communities in the state. TGY has taken the lead to impact this important issue by offering many special programs to reduce school dropouts and close the achievement gap for at-risk youths.(Social Responsibility continued) Power Scholars, which operates for 6 weeks at the Middle School at Parkside, is actually three programs in one, serving students from kindergarten up through high school. This part summer camp, part enrichment program and part academic program combines fun with battling summer learning loss. Students get recreational time and before lunch, spend time on different social emotional topics. One block of academics is a mix of history and literacy, while the other is STEM-based. Enrichment time can include cooking, crafts and even field trips. Power Scholars is operated to the students free of charge as a partnership with the Manchester School DistrictThe support, tutoring, and adventure for youth program (YSTAY) is run in all four middle schools and one high school in Manchester, NH. The program provides a staff member in each school to tutor, mentor, and provide positive group work experience geared at building academic competency, social skills, and a strong relationship with the school and community. TGY serves 120-plus youth per year and supports 125 alumni and family members.TGY also provides a special program called YSTRIVE, for suspended and expelled students. No program currently exists in Manchester to support these individuals when they are out of school. TGY runs this program in cooperation with the Manchester School Department in the YMCA of Downtown Manchester branch. This program provides an opportunity for students to complete their schoolwork to stay on course with their studies, receive tutoring help, perform community service, and to learn ways to improve social skills to avoid further problems in school. 89 youth were served by this program this past year.Over 120 teens took advantage of TGY's Free Teen Center last year. Teen Center activities include tutoring, mentoring, daily physical activity choices, arts and crafts, leadership and community service, and healthy cooking workshops at the Downtown Manchester branch and the YMCA Allard Center branch, located in Goffstown, New Hampshire. 25723109 1 1 0 1 0 0 0 0 0 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 113 0 1 1639 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 26 24 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 NH X Kathy Kittle 6037822811 670 North Commercial Street 103 Manchester NH 03101 Rev Celestyne Bragg Director (ex-officio) (start Aug 24) 2.00 0.00 X 0 0 0 Deborah Blake Dempsey Director 2.00 0.00 X 0 0 0 Steve Dutton Director (ex-officio) 2.00 0.00 X 0 0 0 Rob Glew Director 2.00 0.00 X 0 0 0 Morey Goodman Director (end 8/2024) 2.00 0.00 X 0 0 0 Matt Henry Director 2.00 0.00 X 0 0 0 Kerry Houston Director 2.00 0.00 X 0 0 0 Helena Iaquinta Director 2.00 0.00 X 0 0 0 Donna Indelicato Director (ex-officio) 2.00 0.00 X 0 0 0 Joe Kenney Director 2.00 0.00 X 0 0 0 David Kuhn Director (end 11/2024) 2.00 0.00 X 0 0 0 Jodi Langellotti Director (ex-officio) 2.00 0.00 X 0 0 0 Matt Leahy Director 2.00 0.00 X 0 0 0 Dennis Malloy Director 2.00 0.00 X 0 0 0 Bob Pliskin Director 2.00 0.00 X 0 0 0 Wayne Robinson Director 2.00 0.00 X 0 0 0 Gisele Rodriguez Director 2.00 0.00 X 0 0 0 Brett St Clair Director 2.00 0.00 X 0 0 0 Donald Stokes Jr Director 2.00 0.00 X 0 0 0 Henry Veilleux Director 2.00 0.00 X 0 0 0 Kellie Wardman Director 2.00 0.00 X 0 0 0 Jeremy Walker Chair 2.00 0.00 X X 0 0 0 Margaret Tomas Vice Chair 2.00 0.00 X X 0 0 0 Ryan Gough Treasurer 2.00 0.00 X X 0 0 0 Lori Piper Secretary 2.00 0.00 X X 0 0 0 Michele Sheppard President/CEO 55.00 0.00 X 220655 0 28897 Kathy Kittle CFO 55.00 0.00 X 148275 0 26271 Ryan Gadow COO 40.00 0.00 X 150480 0 21731 Matthew Hanson Senior VP of Operations 40.00 0.00 X 111874 0 8765 Patrick Joyce Jr Association Facilities Director 40.00 0.00 X 100813 0 7869 732097 0 93533 5 0 1 0 Syper Design Build LLC 30 Henniker Street Concord NH 03301 Construction and renovations 721648 North Shore Data Services Inc 68 Route 125 Kingston NH 03848 Information technology 325918 Fresh Picks Cafe LLC 749 East Industrial Park Drive Manchester NH 03109 Food and dietary 295308 Pro City Facilities Services Inc 8030 South Willow Street Manchester NH 03103 Cleaning and janitorial 293807 Soucy Electric Inc 720 East Industrial Drive Manchester NH 03109 Construction and renovations 231955 25 12248 2551539 1286212 14494 3849999 Youth Development 624410 16954316 16954316 Healthy Living 713940 6591835 6591835 Learning Center Management Fees 541610 18750 18750 23564901 360472 360472 414645 16831 109767 67820 304878 -50989 253889 304878 -50989 8463410 1608765 6979214 1173730 1484196 435035 1919231 1919231 143997 0 143997 143997 194873 93920 100953 100953 Insurance claims 900099 2341 2341 2341 30195783 23970732 -50989 2426041 1596324 1596324 424098 375157 36965 11976 14765077 13127715 1233230 404132 594248 503981 71542 18725 1525672 1315398 153675 56599 1101038 982525 93227 25286 61042 61042 49887 49887 92635 92635 873851 708796 157539 7516 257245 216144 39796 1305 1084154 946715 115133 22306 408410 265659 133639 9112 3170209 2601781 558629 9799 105306 87908 17398 250979 194108 33038 23833 210565 156871 53694 1750924 1649491 101433 338712 277808 60122 782 Food 344023 344023 Program supplies 306172 306172 Provision for bad debts 66533 66533 29377104 25723109 3062624 591371 1656371 2067532 2351051 4267148 149721 136207 340601 757915 314045 199677 45517963 22853256 23871491 22664707 10779427 10087049 3744343 4278495 797343 556425 2994880 3127759 46999273 48142914 1381234 1435529 523930 481830 3543965 4611128 963657 762852 3037778 3257009 817952 581417 10268516 11129765 X 24483467 24204708 12247290 12808441 36730757 37013149 46999273 48142914 X 818679 -671250 134963 X X 0 1 X 1 0 X 6506735 6845055 3800662 2779435 3849999 23781886 11283211 16984775 20318707 22969973 23970732 95527398 17789946 23829830 24119369 25749408 27820731 119309284 73080 73032 46365 192477 0 73080 73032 46365 192477 119116807 276504 298361 414745 377593 360472 1727675 276504 298361 414745 377593 360472 1727675 18514 73838 143997 236349 2341 2341 18084964 24202029 24534114 26127001 28327541 121275649 0.98220 0.98240 0.01420 0.01490 X Schedule A, Part III, Line 12, Explanation of Other Income: Insurance claims - 2024 Amount: $ 2,341. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 22972 0 0 0 22972 0 Part II-B, Line 1: TGY is a member of the YMCA Alliance of Northern New England. Membership within the Alliance allows TGY to access materials, information, and resources that assist TGY in the furtherance of its charitable mission. As part of its own, separate operations, the Alliance may from time-to-time engage in some lobbying or advocacy activities, funded in-part by dues and fees paid by its members. Accordingly, a portion of the dues paid by TGY to the Alliance may have been available and utilized for lobbying expenditures. At the time of filing this Form 990, the Alliance has not provided TGY with an estimate or percentage of dues paid that were available for lobbying purposes. For transparency purposes, TGY is therefore disclosing 100% of dues paid to the Alliance on this Form 990, Schedule C. However, the actual amount of dues paid to the Alliance that would have been used for lobbying expenditures was likely far less than this reported total. 11508401 46272 1029371 1275253 92635 11216156 10691518 29622 1730564 874026 69277 11508401 12673583 32323 -1579362 370962 64064 10691518 11035474 4214547 -567853 1938848 69737 12673583 8765488 6455601 2171535 6292077 65073 11035474 0.26303 0.73697 0.00000 1 0 2391410 2391410 36616978 18530999 18085979 6409694 4322257 2087437 99881 99881 22664707 Fixed income investments 4278495 F 4278495 Beneficial interest in trusts 3101307 Cash surrender value of life insurance policy 26452 3127759 Operating lease liabilities 581417 581417 X 28414874 -671250 89131 490169 -91950 28506824 92635 1596324 1688959 30195783 28132482 89131 355206 444337 27688145 92635 1596324 1688959 29377104 Part V, Line 4: TGY's endowment consists of both donor-restricted endowment funds and funds designated by the Board of Trustees to function as endowments for the following purposes: - Youth development - Healthy living - Social Responsibility Net assets associated with endowment funds, including funds designated by the Board of Trustees to function as endowments, are classified and reported based on the existence or absence of donor-imposed restrictions. The endowment fund is intended to provide for the operation and special programs of TGY. In doing so, the endowment fund provides a secure, long-term source of funds to establish or maintain programs that are consistent with the mission of TGY. TGY has adopted investment and spending policies for endowment assets that attempt to provide a predictable stream of funding to programs supported by its endowment while seeking to maintain the purchasing power of the endowment assets. Endowment assets include those assets of donor-restricted funds that TGY must hold in perpetuity or for a donor-specified period(s), as well as board designated funds. Part X, Line 2: The YMCA has received a favorable determination letter from the Internal Revenue Service stating that it is exempt from federal income taxes under Section 501(a) of the Internal Revenue Code of 1986 (IRC), as an organization described in Section 501(c)(3). The YMCA believes that it has appropriate support for the income tax positions taken and to be taken, and that its accruals for tax liabilities are adequate for all open tax years based on an assessment of many factors including experience and interpretations of tax laws applied to the facts of each matter. Management has evaluated the YMCA's tax positions and concluded the YMCA has maintained its tax-exempt status, does not have any significant unrelated business income, has taken no significant uncertain tax positions that require disclosure in the accompanying financial statements and has no material liability for unrecognized tax benefits. Part XI, Line 2d - Other Adjustments: Change in beneficial interest in trust 131,673. Cost of goods sold 93,920. Rental expenses 177,587. Rebates netted with expenses 83,699. IRS payroll tax refunds 3,290. Part XI, Line 4b - Other Adjustments: Individual financial assistance programs 1,596,324. Part XII, Line 2d - Other Adjustments: Cost of goods sold 93,920. Rental expenses 177,587. Rebates netted with expenses 83,699. Part XII, Line 4b - Other Adjustments: Individual financial assistance programs 1,596,324. 143997 0 0.00000 143997 143997 NH 1 0 1 0 0.00000 1.00000 Kathy Kittle CFO 670 North Commercial Street 103 Manchester NH 03101 1 143997 0 Eeskay NH 55 Northeastern Blvd Nashua NH 03062 Eeskay NH 0 Refer to supplemental information on this Schedule G, Part IV. X 0 Form 990, Schedule G, Part III, Gaming Dislcosures: The Organization engaged Eeskay NH (d/b/a Gate City Casino) to provide gaming and casino services on behalf of the Organization and as a third-party, independent contractor. TGY registered for and secured licenses to conduct gaming activities with the New Hampshire Lottery Commission. Eeskay NH was contracted by TGY to host, operate, and run gaming and casino events on behalf of TGY during the fiscal year. Aside from contracting with Eeskay to host and coordinate the games, and to receive a portion of the proceeds thereof, TGY was not otherwise involved with the games. Eeskay NH collected all gaming revenues, distributed all prize payouts, kept the books and records for the charitable gaming days, and remitted the portion due to TGY in accordance with NH Lottery regulations regarding charitable gaming activities. Additionally, Eeskay agreed to submit all necessary financial reports and other documentation applicable under State Gaming Law to the State of New Hampshire. Per the agreement with Eeskay NH, TGY was not charged any rental or facility fees for the casino services provided by Eeskay NH, nor did Eeskay retain any portion of the gross gaming proceeds due to the Organization. Therefore, $0 has been reported on this Form 990, Schedule G, Part III, Line 15b, and the $143,997 reported on this Form 990, Schedule G, Part III, Line 15b represents the net gaming revenues obtained by TGY pursuant to the agreement. Lastly, Kathy Kittle, CFO, has been disclosed on this Form 990, Schedule G, Part III, as the individual responsible for caring for any gaming activities, books and records. Through her role as TGY's CFO, Ms. Kittle is responsible for financial record keeping and accounting all aspects of TGY, of which this indirect gaming activity wass but a nominal part. Accordingly, while Ms. Kittle is technically responsible for the books and records of this gaming activity, it amounts to but a very small portion of her overall role within the Organization; neither Ms. Kittle's compensation and benefits, nor the compensation and benefits of any other employee of TGY, is meaningful tied to these indirect gaming arrangements. 1 Financial Assistance - Healthy Living programs 4513 659542 Financial Assistance - Youth Development programs 6371 518331 Financial Assistance - Social Responsibility programs 270 418451 Part I, Line 2: As a charitable nonprofit organization, TGY is committed to ensuring that every community member has the ability to achieve their full potential. Our flexible membership program enables all individuals and families to become active members or participate in our programs. Our join fees, monthly membership dues, and program fees are assessed on a sliding scale to ensure that anyone can utilize TGY, regardless of income. TGY requests that applicants provide proof of income and need when requesting financial assistance. The Organization may request that applicants show an attending staff member tax records when requesting financial assistance, though such disclosures are not strictly required in cases where sharing this information is difficult or uncomfortable for the applicant. Usage of the Organization's financial assistance programs is determined by measuring class attendance, facility use and access, and other general participation records relative to member applications for aid. X X X X 0 0 0 0 0 0 0 1 0 Michele Sheppard President/CEO 210782 0 6477 0 3396 0 17832 0 11065 0 249552 0 0 0 Kathy Kittle CFO 147279 0 0 0 996 0 12367 0 13904 0 174546 0 0 0 Ryan Gadow COO 147328 0 0 0 3152 0 12047 0 9684 0 172211 0 0 0 Part I, Line 7 The Organization may from time-to-time provide incentive compensation, bonuses, awards, and/or other non-fixed payments. Such payments are subject to the Organization's compensation review and approval procedures, and are awarded based on defined performance metrics. A NH Health & Education Facilities Authority 020279866 64461RFW3 2007-10-04 3800000 Property and capital 0 0 0 A 3065090 3800000 3800000 2008 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 1 1 1 1 CITIZENS BANK 21.000000000000 0 0 0 0 1 A 1 Form 990, Part III, line 3 The Organization closed its branch in Rochester, NH (YMCA of Strafford County) on October 1, 2024. In addition, the Early Learning Center in Rochester was merged with the Somersworth Learning Center to continue offering childcare services. Form 990, Part VI, Section B, line 11b For the year covered by this Form 990, TGY engaged an independent public accounting firm to perform an audit of its financial statements and to subsequently assist in the preparation and filing of its annual Form 990. In accordance with TGY's bylaws, the audit of TGY's financial statements and the preparation and filing of its annual tax returns are subject to the oversight of chief management and finance personnel, as well as the Organization's audit and finance committees. A draft of the Form 990 is prepared by the independent accountants and provided to the Organization for its review and consideration prior to filing; the Form 990 will only be filed with the IRS once the Organization's management has reviewed and approved the filing and after a copy of the Form 990 was made available to all active Board members. Form 990, Part VI, Section B, line 12c The Board of Directors has adopted a Conflict-of-Interest Policy and briefs the Board annually on its provisions. Copies of the Policy and disclosures of potential conflicts are reviewed at regularly scheduled meetings of the Board. The Organization's Conflict of Interest Policy makes clear that conflicts of interest are prohibited, and any Director found to have engaged in a conflict of interest may be removed from the Board. Pecuniary Benefit Transactions, as defined by NH RSA 7:19-a, between Directors or officers and the corporation, shall be allowed if they are considered and approved under the provisions of that statute, with all the legal notices, publication and votes required for approval each fiscal year (for example, in accordance with State law, the Organization publishes in the local newspapers names of persons who have an interest, relationship, or conflict valued $5,000 or more). Annually, individual Directors shall disclose potential conflicts of interest in writing to the Chief Executive Officer, the Chair of the Board of Directors, and the Governance Committee. Any issues found to represent a potential conflict are discussed and voted on by the independent, disinterested Directors. Form 990, Part VI, Section B, line 15 The Board shall employ a Chief Executive Officer who meets the qualifications required by the National Council. The Board shall determine a compensation that satisfies the IRS rebuttable presumption test: 1) review and approval by independent persons; 2) comparability data; and 3) contemporaneous substantiation of its deliberations and decision. The Board of Directors shall review the performance of the CEO annually against measurable goals and outcomes and give input where appropriate. The CEO shall report to the Board of Directors on all matters affecting TGY and shall perform such other duties as are assigned by the Board of Directors. All other employees of TGY shall be hired by the CEO in accordance with the policy set by the Board of Directors. Form 990, Part VI, Section C, line 19 Copies of the Organization's governing documents, conflict of interest policy, and financial statements are made available to the publich upon request and in accordance with applicable law. Form 990, Part XI, line 9: Change in beneficial interest in trust 131,673. IRS payroll tax refunds 3,290. Form 990, Part XII, Line 2c: The audit process has not changed since the prior year. Charitable Remainder Trusts (6) Charitable beneficiary distributions NH N/A T 3101307 1.00000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0