2026-06-30T07:46:55+00:00 2025-12-31 560817345 Turlington and Company LLP 1338 Westgare Center Drive Winston Salem NC 27103 990 2025-01-01 581574620 ROWAN-CABARRUS YOUNG MEN'S CHRISTIAN ASSOCIATION ROWA 7042169622 215 GUFFY STREET SALISBURY NC 28147 SUSAN THOMAS CFO 7042169622 2026-06-30 true Dexter Garner P01276494 3367652410 2026-06-30 2025 2025-03-06 01:10:19Z JAMIE MORGAN 215 GUFFY STREET SALISBURY NC 28147 20190502 false X www.rocabymca.org X 1908 NC TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND, AND BODY FOR ALL. 22 22 921 1150 0 11955641 5281654 10404234 11692747 738988 400176 359503 606775 23458366 17981352 0 0 6701128 7617145 0 237437 5788726 6721915 12489854 14339060 10968512 3642292 55356252 63529343 6747841 11164026 48608411 52365317 THE ROWAN-CABARRUS YMCA IS A VOLUNTEER LED PUBLIC CHARITY THAT INCLUDES MEN, WOMEN AND CHILDREN OF ALL AGES, ABILITIES, INCOMES, RACES AND RELIGIONS. OUR MISSION IS TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND, AND BODY FOR ALL. false false 6506419 8895971 HEALTH AND WELL BEING FOR ALL: THE YMCA VIEWS HEALTH HOLISTICALLY: A HEALTHY PERSON HAS UNITY OF BODY, MIND AND SPIRIT. THE YMCA HAS IDENTIFIED THE GROWING NATIONAL OBESITY RATES IN THIS COUNTRY AS A CRITICAL SOCIAL ISSUE THAT MUST BE ADDRESSED. OUR HEALTH AND WELL BEING PROGRAMS ARE DESIGNED TO HELP PEOPLE DEVELOP NEW SKILLS AND GROW IN SPIRIT, MIND AND BODY BY SETTING REALISTIC GOALS FOR SELF IMPROVEMENT AND DISEASE PREVENTION THROUGH AN ACTIVE LIFESTYLE, PROPER NUTRITION, STRESS MANAGEMENT, AND HEALTH EDUCATION. YMCA PROGRAMS PROMOTE INTERACTION, TEAMWORK, AND DEVELOPMENT OF MORAL AND ETHICAL BEHAVIOR, SOCIAL SKILLS AND SELF ESTEEM. WE SERVE ALL AGES, RACES, NATIONALITIES AND RELIGIONS AND PROVIDE FINANCIAL ASSISTANCE TO THOSE IN WHO NEED IT. IN 2025, WE SERVED OVER 65,527 PERSONS IN OUR COMMUNITY AND PROVIDED FINANCIAL ASSISTANCE IN THE AMOUNT OF $1,169,163. 5198575 2827453 YOUTH DEVELOPMENT: OUR CHILDCARE PROGRAMS OFFER HIGH QUALITY CHILD CARE ACTIVITIES FOR PRESCHOOL AND SCHOOL AGE CHILDREN FROM ALL SEGMENTS OF OUR COMMUNITY. WE OFFER A VARIETY OF STATE LICENSED CHILDCARE PROGRAMS, BOTH FULL AND PART-TIME, WHICH PROVIDE A SAFE AND NURTURING ENVIRONMENT WHERE YOUTH CAN DEVELOP SELF-ESTEEM, GOOD VALUES AND AN APPRECIATION OF CHARITABLE SERVICE. WOVEN INTO THE FABRIC OF THE YMCA MISSION IS A COMMITMENT TO STRENGTHENING FAMILIES, PROVIDING PROGRAMS THAT FOSTER GROWTH AND DEVELOPMENT OF THE ENTIRE FAMILY. PARENTS ARE SECURE IN KNOWING THAT THEIR CHILD HAS A SAFE HAVEN WHILE THEY WORK OR FURTHER THEIR EDUCATION, WHILE PROVIDING EDUCATION AND SUPPORT TO PROMOTE CHILDREN THAT ARE HAPPY AND HEALTHY IN SPIRIT, MIND AND BODY. THE YMCA PARTNERS WITH OTHER COMMUNITY AGENCIES SUCH AS CAROLINAS HEALTHCARE SYSTEMS-NORTHEAST, UNITED WAY OF CENTRAL CAROLINAS AND CABARRUS HEALTH ALLIANCE TO PROVIDE ACTIVITIES AND EDUCATIONAL OPPORTUNITIES IN OUR PROGRAM SO THAT CHILDREN APPRECIATE DIVERSITY AND DEVELOP HEALTHY LIFESTYLES AND LIFE LONG VALUES. THE CHILDCARE CURRICULUM FOCUSES ON THE KEY CHARACTER TRAITS OF CARING, RESPECT, RESPONSIBILITY, HONESTY AND FAITH. BY PARTNERING WITH UNITED WAY AND OTHER COMMUNITY AGENCIES, THE YMCA HAS THE ABILITY TO PROVIDE FINANCIAL ASSISTANCE FOR THOSE WHO CANNOT AFFORD TO PAY. YMCA FINANCIAL ASSISTANCE ENSURES THAT THE YMCA IS A PLACE WHERE CHILDREN OF ALL ECONOMIC LEVELS, FROM THE AFFLUENT TO THE DISADVANTAGED RECEIVE THE SAME QUALITY OF CARE IN THE SAME SETTING. IN 2025, WE SERVED A TOTAL OF 2,971 PARTICIPANTS AND PROVIDED FINANCIAL ASSISTANCE IN THE AMOUNT OF $112,216. OUR YOUTH SPORTS AND AQUATIC PROGRAMS OFFER HIGH QUALITY SPORTS ACTIVITIES FOR PRE-SCHOOL AND SCHOOL AGE CHILDREN FROM OUR COMMUNITY, INCLUDING THOSE WITH SPECIAL NEEDS. WE PROVIDE ADULT VOLUNTEERS THAT SERVE AS ROLE MODELS AND MENTORS TO OUR CHILDREN. THE TEACHINGS OF CHARACTER VALUES OF HONESTY, CARING, RESPONSIBILITY, RESPECT AND FAITH ARE INTEGRATED INTO ALL SPORTS PROGRAMS WHILE PROMOTING AN APPRECIATION OF ONE'S OWN WORTH. YOUTH SPORTS PROGRAMS FOCUS ON THE FULL AND EQUAL PARTICIPATION OF ALL - EVERY CHILD PLAYS EVERY GAME. YMCA YOUTH PROGRAMS ALSO HELP TO STRENGTHEN FAMILIES. PARENTS AND SIBLINGS AND EXTENDED FAMILY MEMBERS SUPPORT THE CHILDREN BY COACHING TEAMS OR ATTENDING SPORTING EVENTS. YOUNG PEOPLE PARTICIPATING IN SPORTS BUILD LIFELONG POSITIVE ATTITUDES, HABITS OF HEALTHY EXERCISE AND GOOD NUTRITION. THE YMCA SPORTS PROGRAMS VALUE COOPERATION OVER COMPETITION AND FAIR PLAY OVER WINNING. THE YMCA KNOWS THAT WITH THIS APPROACH EVERYONE WINS - UNDEFEATED IN SPIRIT, MIND AND BODY. IN 2025, WE SERVED 3,403 PARTICIPANTS AND PROVIDED FINANCIAL ASSISTANCE IN THE AMOUNT OF $9,549. 1010798 TEEN LEADERSHIP, DARKNESS TO LIGHT, COMMUNITY FARM: THE YMCA PROMOTES COMMUNITY DEVELOPMENT THROUGH A SERIES OF PROGRAMS DESIGNED TO IMPACT THE COMMUNITY AND WORK WITH ALL YOUTH, BUT PRIMARILY DISADVANTAGED AND MINORITY YOUTH. LEADER'S CLUB AT THE YMCA IS A PROGRAM DESIGNED TO TEACH TEENS THE BASICS OF GREAT LEADERSHIP THROUGH QUALITY AND QUANTITY OF LEADERSHIP TRAINING, ENJOYABLE EXPERIENCE, AND VOLUNTEER OPPORTUNITIES. OVER 6,000 COMMUNITY SERVICE HOURS WERE LOGGED IN THE PROGRAM LAST YEAR. THE YMCA WORKS TO BUILD STRONG COMMUNITIES FOR MEMBERS AND NON-MEMBERS ALIKE THROUGH A SERIES OF PROGRAMS DESIGNED TO WORK WITH THE DISADVANTAGED. PARTNERSHIPS WITH MANY COMMUNITY AGENCIES HAVE PROVIDED SCHOOL SUPPLIES TO THE NEEDY, EVENTS OPEN TO THE PUBLIC TO PROVIDE EDUCATION ON GANG PREVENTION WHILE OFFERING ALTERNATIVE ACTIVITIES IN A SAFE ENVIRONMENT, FOOD DRIVES AND VARIOUS OTHER COLLECTIONS. INCLUDES OTHER REVENUES. 12715792 true true false true false false false false true true true false false false false true true false false false false false false false true false false false false true false false false false false false false false false false true false false false false false false false false false true 45 0 true 921 true false false false false false false false false false false X 22 22 false false false false false false false true true false true true true true true true true true true true false false NC X X SUSAN THOMAS 7042169622 215 GUFFY STREET SALISBURY NC 28147 Britt Leatherman President 1.0 X X 0 0 0 Jacqueline Tucker Secretary 1.0 X X 0 0 0 Shane Wolford Treasurer 1.0 X X 0 0 0 Tonya Barber Vice President 1.0 X X 0 0 0 Andrew Cornelius Director 1.0 X 0 0 0 Anthony Davis Director 1.0 X 0 0 0 Carla Black Director 1.0 X 0 0 0 Dan Morrow Director 1.0 X 0 0 0 Dana Ritchie Director 1.0 X 0 0 0 David Yount Director 1.0 X 0 0 0 Henry Duncan Director 1.0 X 0 0 0 James Davis Director 1.0 X 0 0 0 Jeanie Moore Director 1.0 X 0 0 0 Kevin Hutchins Director 1.0 X 0 0 0 Patrick Sustar Director 1.0 X 0 0 0 Reed Jones Director 1.0 X 0 0 0 Rick Robinson Director 1.0 X 0 0 0 Sarah Dabbs Director 1.0 X 0 0 0 Sheila Prevatte Director 1.0 X 0 0 0 Tom Disseler Director 1.0 X 0 0 0 Trent Bradshaw Director 1.0 X 0 0 0 Walter Hart Director 1.0 X 0 0 0 Amanda Hesse VP Risk and Safety 45.0 X 103075 0 28559 Jamie Morgan Chief Executive Officer 45.0 X 249011 0 45379 Richard Rienholz Chief Operating Officer 45.0 X 125136 0 29779 Susan Thomas Chief Financial Officer 45.0 X 122711 0 32925 599933 0 136642 4 false true false 0 36450 0 105544 0 880756 4258904 858099 5281654 Healthy Living 8865294 8865294 Youth Development 2827453 2827453 Social Responsibility 0 0 0 0 0 0 11692747 349586 349586 361447 361447 0 361447 361447 2150993 2100376 27 50617 -27 50590 50590 99762 105544 108747 -8985 -8985 SALES TO PUBLIC 813410 30677 30677 MISCELLANEOUS 813410 223636 223636 0 0 0 0 254313 17981352 11723424 0 976274 0 0 736575 611065 103552 21958 5569424 4704807 672640 191977 303043 231241 68966 2836 493008 376198 112196 4614 515095 447793 64610 2692 543812 332213 211599 0 93476 80908 2628 9940 1744763 1721418 23345 74401 61950 11953 498 98604 66806 31798 400776 400776 0 0 0 0 1827146 1827146 440044 434494 5328 222 Dues and Subscriptions 235347 208046 27301 Other Expenses 296532 291158 5374 PROGRAM SUPPLIES 593596 575434 15462 2700 EQUIPMENT RENTAL AND MAINTENANCE 38899 35107 3792 334519 309232 25287 0 14339060 12715792 1385831 237437 3813230 3443347 3812244 840225 3683553 1974428 314228 238674 0 0 0 0 24140 16659 80846247 30602340 38214174 50243907 4608719 5723788 0 0 885964 1048315 55356252 63529343 2639300 640241 101140 111764 0 0 27279 25512 0 0 3700522 10095780 279600 290729 0 0 6747841 11164026 X 42382941 47295155 6225470 5070162 48608411 52365317 55356252 63529343 3642292 114614 0 X false true true false X 4061468 3408554 8548519 11955641 5281654 33255836 6459395 8344090 9597982 10404234 11692747 46498448 0 0 0 0 0 0 10520863 11752644 18146501 22359875 16974401 79754284 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 79754284 478270 336023 588848 987980 711033 3102154 0 0 478270 336023 588848 987980 711033 3102154 0 0 40230 55043 103795 67638 254313 521019 11039363 12143710 18839144 23415493 17939747 83377457 0.95654 0.95761 0.04 0.04 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 40230.0, COLUMN B - 55043.0, COLUMN C - 103795.0, COLUMN D - 67638.0, COLUMN E - 254313.0, COLUMN F - 521019.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false true 1500 false false 1500 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY Lobbying apportionment to Organization from NC Alliance of YMCAs true 27279 1767 25512 true X 2439242 200000 197620 1129 2835733 2271526 3000 165975 1259 2439242 1808837 350000 114407 1718 2271526 1162798 810000 -162894 1067 1808837 1042705 121568 1475 1162798 0.45 0.5 0.05 false false 3400390 3400390 70106765 25975178 44131587 605769 415094 190675 5624051 3583556 2040495 1109272 628512 480760 50243907 0 X 18095993 114614 27 114641 17981352 0 0 17981352 14339087 27 27 14339060 0 0 14339060 Schedule D, Part IV, Line 1b Agent, trustee, custodian, or other intermediary arrangement CUSTODIAL ACCOUNTS HELD FOR VARIOUS YMCA RELATED SERVICE ORGANIZATIONS Schedule D, Part IV, Line 2b Explanation of escrow agreement CUSTODIAL ACCOUNTS HELD FOR VARIOUS YMCA RELATED SERVICE ORGANIZATIONS Schedule D, Part V, Line 4 Intended uses of endowment funds ENDOWMENT FUNDS ARE RESTRICTED FROM USE UNTIL VALUE OF THE FUND REACHES AN ESTABLISHED THRESHOLD. AFTER REACHING THIS REQUIRED AMOUNT, THE EARNINGS FROM THE ENDOWMENT ARE UNRESTRICTED AND CAN BE USED FOR OPERATING EXPENSES. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE ORGANIZATION HAS ADOPTED ASC 740-10 AS IT RELATES TO UNCERTAIN TAX POSITIONS AND HAS EVALUATED TAX POSITIONS FOR ALL OPEN TAX YEARS. THE ORGANIZATION IS NOT CURRENTLY UNDER AUDIT NOR HAS THE ORGANIZATION BEEN CONTACTED BY THE IRS. BASED ON THE EVALUATION OF THE ORGANIZATION'S TAX POSITIONS, MANAGEMENT BELIEVES ALL POSITIONS TAKEN WOULD BE UPHELD UNDER AN EXAMINATION. THEREFORE, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED FOR THE YEAR ENDED DECEMBER 31, 2025 Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 LOSS ON DISPOSAL OF OTHER ASSETS NET OF REVENUE IN FORM 990 - 27 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 LOSS ON DISPOSAL OF OTHER ASSETS NET OF REVENUE IN FORM 990 - 27 KICKBALL TOURNAMENT 111755 85365 26390 60565 GOLF TOURNAMENT 26553 26553 66998 20179 46819 48182 205306 105544 99762 108747 108747 -8985 X X X false false false false false false false false false Jamie Morgan Chief Executive Officer 249011 0 0 0 0 0 30061 0 15318 0 294390 0 0 0 Susan Thomas Chief Financial Officer 122711 0 0 0 0 0 17737 0 15188 0 155636 0 0 0 Richard Rienholz Chief Operating Officer 125136 0 0 0 0 0 15065 0 14714 0 154915 0 0 0 1 736000 Market value X Construction materials 1 122099 Replacement cost 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Real estate - Commercial - Number of contributions Other - Construction materials Number of contributions Form 990, Part VI, Line 11b Review of form 990 by governing body FORM 990 IS PREPARED BY CEO, CFO AND INDEPENDENT AUDIT FIRM. THE COMPLETED DOCUMENT IS SENT TO THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy BOARD MEMBERS AND FULLTIME STAFF COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE WHICH IS MAINTAINED ON FILE AT THE CORPORATE OFFICE. THE CONFLICT OF INTEREST POLICY IS REVIEWED WITH EACH BOARD MEMBER, SIGNED ANNUALLY AND MAINTAINED ON FILE. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE CEO'S PERFORMANCE IS EVALUATED BY THE EXECUTIVE COMMITTEE WHICH CONSISTS OF OFFICERS OF THE GOVERNING BOARD. COMPENSATION IS DETERMINED BY REVIEWING AGREED UPON PERFORMANCE GOALS FOR THE YEAR. COMPENSATION GUIDELINES FROM YMCA OF THE USA ARE USED AS COMPARABILITY DATA TO ENSURE COMPENSATION IS WITHIN THE ACCEPTED RANGE. AFTER DELIBERATION AND DECISION, THE EXECUTIVE COMMITTEE DOCUMENTS THE COMPENSATION PACKET ANNUALLY. Form 990, Part VI, Line 15b Process to establish compensation of other employees KEY EMPLOYEES ARE EVALUATED BY THE CEO BI - ANNUALLY. COMPENSATION IS DETERMINED BASED ON PERFORMANCE REVIEWS AND FOLLOWING YMCA OF USA COMPENSATION GUIDELINES AS WELL AS BOARD ADOPTED ASSOCIATION SALARY GUIDELINES. THE BOARD APPROVES SALARIES INCLUDED IN THE ANNUAL BUDGET APPROVAL PROCESS. Form 990, Part VI, Line 19 Required documents available to the public GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE FINANCE COMMITTEE AND BOARD MEMBERS ANNUALLY AND ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. THE 990 TAX RETURN IS DISTRIBUTED TO BOARD MEMBERS FOR REVIEW AND POSTED ON THE YMCA WEBSITE FOR THE PUBLIC. ALL DOCUMENTS ARE AVAILABLE AT OUR CORPORATE OFFICE. 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: ;