2026-05-29T08:57:59+00:00 2025-12-31 562353893 Agresta Storms & O'Leary PC 324 N Broadway Street Greensburg IN 47240 990 2025-01-01 351404478 YOUNG MEN'S CHRISTIAN ASSOCIATION OF PORTAGE TOWNSHIP INC YOUN 2197629622 3100 Willowcreek Rd Portage IN 46368 Chandra Ostrander Business Manager 2197629622 2026-05-29 true Michelle A Clouse EA P01218056 8126639999 2026-05-29 2025 2025-03-06 01:10:19Z Portage Township YMCA Shannon Burhans 3100 Willowcreek Rd Portage IN 46368 2043497 false X WWW.YMCAOFPORTAGE.ORG X 1958 IN THE MISSION OF THE PORTAGE TOWNSHIP YMCA IS TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL. WE STRENGTHEN OUR COMMUNITY THROUGH YOUTH DEVELOPMENT, HEALTHY LIVING AND SOCIAL RESPONSIBILITY. 14 14 161 151 0 679260 709598 1196985 1269857 10125 9824 35864 36161 1922234 2025440 0 0 910631 926239 0 251 915416 974827 1826047 1901066 96187 124374 4110324 4091701 3035001 2889216 1075323 1202485 THE MISSION OF THE PORTAGE TOWNSHIP YMCA IS TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD A HEALTHY SPIRIT, MIND, AND BODY FOR ALL. false false 862554 279319 Youth Development - The YMCA is committed to nurturing the potential of every child and teen and is based on the belief that all children deserve the opportunity to discover who they are and what they can achieve. Youth development programs, including childcare, sports, aquatics and after school care help young people cultivate the values, skills and relationships that lead to positive behaviors, better health, and educational achievement. 585027 990538 Healthy Living - The YMCA is a leading voice on health and well-being with mission to bring families closer together, encourage good health, and foster connections through fitness, sports, fun, and shared experiences. As a result, participants receive support, guidance and resources needed to achieve greater health in spirit, mind and body. 1447581 true true false false false false false false false true true false false false true true true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false false false false true 3 0 true 161 true false false false false false false false false X 14 14 false false false false false false false true true false false false true true true true true true true true false false IN X Shannon Burhans 2197629622 3100 Willowcreek Rd Portage IN 46368 Adrian Vera Vice-Chair 2.0 X X 0 0 0 Cindy Hargarten Secretary 2.0 X X 0 0 0 Jill Woodburn Treasurer 2.0 X X 0 0 0 Tricia Hall CVO 2.0 X X 0 0 0 Chad Clifford Board Member 2.0 X 0 0 0 Connor Phillips Board Member 2.0 X 0 0 0 Ezra Mutai Board Member 2.0 X 0 0 0 Harry Langbehn Board Member 2.0 X 0 0 0 Jessica Bailey Board Member 2.0 X 0 0 0 John Figueroa Board Member 2.0 X 0 0 0 Laura Small Facilities Committee Chair 2.0 X 0 0 0 Melissa Deavers-Lowie Immediate Past Board Chair 2.0 X 0 0 0 Todd Willis Board Member 2.0 X 0 0 0 Wilma Vasquez Board Member 2.0 X 0 0 0 Shannon Burhans President/CEO 40.0 X X X 79673 0 6374 79673 0 6374 false false false 0 77 0 0 0 300712 408809 709598 Healthy Living 990538 990538 Youth Development 279319 279319 Social Responsibility 0 0 0 0 0 0 1269857 9824 9824 5954 0 5954 5954 5954 0 0 39111 16929 22182 22182 4187 1128 3059 3059 Miscellaneous 564199 4966 4966 0 0 0 0 4966 2025440 1283836 0 32006 0 0 0 0 0 0 0 0 79673 55356 24317 0 0 0 0 0 742263 515721 226542 0 0 0 0 0 35120 25109 10011 0 69183 49462 19721 0 0 0 0 0 0 0 0 0 22503 18002 4501 0 0 0 0 0 0 0 0 0 0 0 60430 48344 12086 0 6472 5178 1294 0 1823 1458 365 0 11892 9514 2378 0 0 0 0 0 245922 197407 48515 0 8775 7020 1755 0 0 0 0 0 8583 6867 1716 0 118027 94422 23605 0 25722 20578 5144 0 182093 145675 36418 0 40485 32388 8097 0 Financing 36718 29375 7343 0 Program Supplies 157269 150805 6213 251 Dues & Fees 1959 1567 392 0 Equipment Lease 34398 27518 6880 0 11756 5815 5941 0 1901066 1447581 453234 251 355383 566446 0 96863 0 0 41366 2960 0 0 0 0 0 0 0 835 6722360 3376371 3507278 3345989 0 93097 0 113200 78608 4110324 4091701 117755 53887 0 0 3885 1036 0 0 0 0 0 0 2913361 2789204 0 0 0 45089 3035001 2889216 X 925464 1003605 149859 198880 0 0 0 0 0 0 1075323 1202485 4110324 4091701 124374 2788 0 X false true true false X 1304637 1599262 1338034 1530250 1614191 7386374 0 0 0 358533 0 358533 0 0 0 22425 0 22425 1304637 1599262 1338034 1911208 1614191 7767332 0 7767332 0 0 5459 11681 15778 32918 0 0 0 0 0 0 0 0 0 901 4966 5867 7806117 0 0.99503 0.99755 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - , COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - 901.0, COLUMN E - 4966.0, COLUMN F - 5867.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 46266 8092 2178 613 51567 44822 4018 0 2574 46266 0 44822 0 44822 0 0 0 0 0 0 1.0 true false 579147 579147 5698791 2984839 2713952 444422 391532 52890 3345989 Federal Income Taxes Finance Lease 45089 45089 X 2029356 2788 1128 3916 2025440 0 0 2025440 1902194 1128 1128 1901066 0 0 1901066 Schedule D, Part V, Line 4 Intended uses of endowment funds The Organization established a board designated endowment with the Porter County Community Foundation ("Foundation"). The endowment includes transfers from the Organization and is held at the Foundation. In addition, the Foundation received contributions directly from others for the benefit of the Organization endowment fund. These donors granted the Foundation unilateral variance power on those contributions. Therefore, in accordance with generally accepted accounting principles in the United States of America, the Organization did not record those contributions in its financial statements. Distributions from the endowment to the Organization are subject to spending policies of the Foundation. The Foundation's spending policy is designed to take into account the real spending power of the endowment over time, while balancing the need for consistent spending to support the charitable purpose of the endowment. Based on the governing endowment agreement, the Board of Directors of the Organization may not request additional distributions outside the Foundation's normal spending policy. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The YMCA is organized as a not-for-profit corporation and, accordingly, is exempt from federal and state income taxes under Section 501(c)(3) of the Internal Revenue Code. Management has determined that there are no uncertain tax positions that would require recognition in the financial statements. If the Organization were to incur an income tax liability in the future, interest on any income tax liability would be reported as interest expense, and penalties on any income tax would be reported as penalties. Management's conclusions regarding uncertain tax positions may be subject to review and adjustment at a later date based on ongoing analysis of tax laws, regulations, and interpretations thereof, as well as other factors. The Organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The Organization's management believes it is no longer subject to income tax examinations for years prior to 2022. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 COGS - 1128 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 COGS - 1128 Turkey Trot 18874 18874 5735 Special Events 12979 12979 7344 2 7258 7258 3850 39111 39111 16929 16929 22182 Form 990, Part I, Line 1 DESCRIPTION OF ORGANIZATION MISSION: DESCRIPTION OF ORGANIZATION MISSION: PROGRAMS THAT BUILD HEALTHY, SPIRIT, MIND, AND BODY FOR ALL. WE STRENGTHEN OUR COMMUNITY THROUGH YOUTH DEVELOPMENT, HEALTHY LIVING, AND SOCIAL RESPONSIBILITY. Form 990, Part III, Line 1 DESCRIPTION OF ORGANIZATION MISSION: DESCRIPTION OF ORGANIZATION MISSION: BRING PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND, AND BODY FOR ALL. WE STRENGTHEN OUR COMMUNITY THROUGH YOUTH DEVELOPMENT, HEALTHY LIVING, AND SOCIAL RESPONSIBILITY. Form 990, Part VI, Line 11b SECTION B, LINE 11B: SECTION B, LINE 11B: AN INDEPENDENT AUDIT IS PREPARED AND PRESENTED TO THE FINANCE COMMITTEE FOR REVIEW. THAT COMMITTEE REVIEWS AND APPROVES BEFORE SENDING TO THE BOARD. THE BOARD THEN APPROVES THE AUDIT BEFORE THE 990 IS PREPARED. THE SAME PROCESS OCCURS FOR THE 900 SUBMISSION. Form 990, Part VI, Line 12c FORM 990, PART VI, SECTION B, LINE 12C: THE BOARD AND STAFF SIGN THE CONFLICT-OF-INTEREST POLICY AND THIS IS REVIEWED ANNUALLY. ANY CONFLICTS OF INTEREST ARE BROUGHT TO ADMINISTRATION OR THE GOVERNANCE COMMITTEE. GOVERNANCE REVIEWS THE CONFLICT AND THEN IT IS PRESENTED TO THE BOARD OF DIRECTORS FOR ANY FURTHER DECISIONS. Form 990, Part VI, Line 15 FORM 990, PART VI, SECTION B, LINE 15: THE CEO'S COMPENSATION IS REVIEWED AGAINST THE SALARY STUDY CONDUCTED BY YMCA OF THE USA. THE BOARD OF DIRECTORS CONDUCTS AN ANNUAL PERFORMANCE APPRAISAL FOR THE CEO. THE CEO USES THE SAME PROCESS TO SET AND CONDUCT PORTAGE TOWNSHIP, INC. **-***4478 YOUNG MEN'S CHRISTIAN ASSOCIATION OF REVIEWS AND SALARY ADJUSTMENTS FOR KEY PERSONNEL. THE FINANCE COMMITTEE OVERSEES THE BUDGET FOR SALARY AND SETS/APPROVES THE SALARY ADMINISTRATION PLAN. Form 990, Part VI, Line 19 FORM 990, PART VI, SECTION C, LINE 19: ALL GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE PRESENTED TO MEMBERS AND THE GENERAL PUBLIC UPON RECEIPT OF A REASONABLE REQUEST. Form 990, Part VI, Line 11b Review of form 990 by governing body An independent audit is prepared and presented to the finance committee for review. That committee reviews and approves before sending to the board. The board then approves the audit before the 990 is prepared. The same process occurs for the 990 submission. Form 990, Part VI, Line 12c Conflict of interest policy Board and staff sign the conflict of interest policy and this is reviewed annually. Any conflicts of interest are brought to administration or the Governance committee. Governance reviews the conflict and then it is presented to the board of directors for any further decisions. Form 990, Part VI, Line 15a Process to establish compensation of top management official The CEO's compensation is reviewed against the salary study conducted by YMCA of the USA. The board of directors conducts an annual performance appraisal for the CEO. The CEO uses the same process to set and conduct reviews and salary adjustments for key personnel. The finance committee oversees the budget for salary and sets/approves the salary administration plan. Form 990, Part VI, Line 15b Process to establish compensation of other employees The CEO's compensation is reviewed against the salary study conducted by YMCA of the USA. The board of directors conducts an annual performance appraisal for the CEO. The CEO uses the same process to set and conduct reviews and salary adjustments for key personnel. The finance committee oversees the budget for salary and sets/approves the salary administration plan. Form 990, Part VI, Line 19 Required documents available to the public ALL GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE PRESENTED TO MEMBERS AND THE GENERAL PUBLIC UPON RECEIPT OF A REASONABLE REQUEST 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: ; Form 990, Part XII, Line 2c EXPLANATION NO CHANGE FROM PRIOR YEAR