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Nonprofiteer
← YOUNG MENS CHRISTIAN ASSOC INC

Form 990 for tax year 2022

Filed by YOUNG MENS CHRISTIAN ASSOC INC.

Totals

Total revenue
$22,191,915
Total expenses
$16,686,985
Contributions and grants received
$4,768,345
Grants paid
$0
Program service revenue
$15,228,268
Investment income
$2,077,896
Other revenue
$117,406
Total assets, end of year
$45,866,643
Total liabilities, end of year
$16,875,675
Net assets or fund balances, end of year
$28,990,968
Program services expenses (Part IX)
$15,515,033
Management and general expenses
$806,092
Fundraising expenses
$365,860
Program service expenses (Part III)
$15,515,033

Program services were 93.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1a · Federated campaigns

    $5,706

  • 1c · Fundraising events

    $121,143

  • 1e · Government grants (contributions)

    $2,367,742

  • 1f · All other contributions, gifts and grants

    $2,273,754

  • 1g · Noncash contributions included above

    $8,961

  • 2a · Program service revenue: FAMILY SERVICES & CHILD CARE

    total $6,780,161 · related or exempt $6,780,161

  • 2b · Program service revenue: MEMBERSHIP SERVICES

    total $6,094,353 · related or exempt $6,094,353

  • 2c · Program service revenue: YOUTH & COMMUNITY PROGRAMS

    total $2,353,754 · related or exempt $2,353,754

  • 3 · Investment income

    total $120,470 · excluded $120,470

  • 7a · Gross sales of assets other than inventory

    securities $156,675 · other assets $3,000,000

  • 7b · Less cost or other basis and sales expenses

    securities $39,769 · other assets $1,159,480

  • 7c · Gain or loss

    securities $116,906 · other assets $1,840,520

  • 7d · Net gain or loss

    total $1,957,426 · excluded $1,957,426

  • 8a · Fundraising events: gross income

    $78,498

  • 8a · Fundraising events: contributions included on line 1c

    $121,143

  • 8b · Fundraising events: direct expenses

    $65,407

  • 8c · Net income from fundraising events

    total $13,091 · excluded $13,091

  • 10a · Gross sales of inventory

    $26,007

  • 10b · Cost of goods sold

    $12,129

  • 10c · Net income from sales of inventory

    total $13,878 · related or exempt $13,878

  • 11a · Other revenue: MISCELLANEOUS

    total $87,435 · related or exempt $87,435

  • 11b · Other revenue: LOCKER RENTALS

    total $3,002 · related or exempt $3,002

  • 11e · Other revenue, total

    $90,437

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $271,183 · program services $259,088 · management and general $5,394 · fundraising $6,701

  • 7 · Other salaries and wages

    total $7,297,979 · program services $6,974,518 · management and general $142,760 · fundraising $180,701

  • 8 · Pension plan contributions

    total $393,867 · program services $377,999 · management and general $3,350 · fundraising $12,518

  • 9 · Other employee benefits

    total $812,275 · program services $779,140 · management and general $7,813 · fundraising $25,322

  • 10 · Payroll taxes

    total $670,441 · program services $637,428 · management and general $18,891 · fundraising $14,122

  • 11a · Fees: management

    total $631,549 · program services $553,496 · management and general $64,312 · fundraising $13,741

  • 11b · Fees: legal

    total $73,871 · program services $73,871

  • 11c · Fees: accounting

    total $47,475 · program services $47,475

  • 11f · Fees: investment management

    total $37,691 · program services $37,691

  • 11g · Fees: other

    total $6,221 · program services $6,221

  • 12 · Advertising and promotion

    total $145,122 · program services $125,554 · management and general $17,671 · fundraising $1,897

  • 13 · Office expenses

    total $941,284 · program services $888,384 · management and general $47,137 · fundraising $5,763

  • 14 · Information technology

    total $2,108 · program services $2,108

  • 16 · Occupancy

    total $2,602,324 · program services $2,315,231 · management and general $259,026 · fundraising $28,067

  • 17 · Travel

    total $149,043 · program services $145,219 · management and general $3,103 · fundraising $721

  • 19 · Conferences, conventions and meetings

    total $98,368 · program services $74,557 · management and general $3,205 · fundraising $20,606

  • 20 · Interest

    total $813,143 · program services $732,337 · management and general $70,921 · fundraising $9,885

  • 21 · Payments to affiliates

    total $204,856 · program services $195,395 · management and general $2,246 · fundraising $7,215

  • 22 · Depreciation, depletion and amortization

    total $1,330,018 · program services $1,165,468 · management and general $149,021 · fundraising $15,529

  • 23 · Insurance

    total $66,776 · program services $57,614 · management and general $8,297 · fundraising $865

  • 24a · Other expenses: BAD DEBT EXPENSE

    total $62,443 · program services $41,623 · fundraising $20,820

  • 24b · Other expenses: MISCELLANEOUS

    total $28,948 · program services $24,616 · management and general $2,945 · fundraising $1,387

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $355,005 · end of year $698,652

  • 2 · Savings and temporary cash investments

    beginning of year $1,314,286 · end of year $2,437,544

  • 3 · Pledges and grants receivable

    beginning of year $2,440,707 · end of year $1,777,175

  • 4 · Accounts receivable

    beginning of year $759,359 · end of year $704,370

  • 9 · Prepaid expenses and deferred charges

    beginning of year $113,242 · end of year $134,689

  • 10a · Land, buildings and equipment: cost or other basis

    $45,136,179

  • 10b · Land, buildings and equipment: accumulated depreciation

    $12,234,038

  • 10c · Land, buildings and equipment, net

    beginning of year $34,071,053 · end of year $32,902,141

  • 11 · Investments: publicly traded securities

    beginning of year $3,998,158 · end of year $3,368,776

  • 12 · Investments: other securities

    beginning of year $281,633 · end of year $238,511

  • 15 · Other assets

    beginning of year $1,372,437 · end of year $3,604,785

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,261,518 · end of year $933,686

  • 19 · Deferred revenue

    beginning of year $857,313 · end of year $469,894

  • 20 · Tax-exempt bond liabilities

    beginning of year $17,942,716 · end of year $14,026,058

  • 23 · Secured mortgages and notes payable

    beginning of year $1,795,369 · end of year $0

  • 24 · Unsecured notes and loans payable

    beginning of year $492,913 · end of year $0

  • 25 · Other liabilities

    beginning of year $0 · end of year $1,446,037

  • 27 · Net assets without donor restrictions

    beginning of year $15,376,579 · end of year $24,265,828

  • 28 · Net assets with donor restrictions

    beginning of year $6,979,472 · end of year $4,725,140

Mission and programs · 2022

Mission

ASSOCIATIONS OF PERSON OF ALL AGES WHO ARE UNITED THROUGH A COMMON EFFORT TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT PROMOTE HEALTHY LIFESTYLES, STRENGTHEN THE FAMILY, DEVELOP LEADERSHIP IN YOUTH, BUILD INTERNATIONAL UNDERSTANDING, AND ASSIST IN COMMUNITY DEVELOPMENT IN FREDERICK, MARYLAND.

Activities or mission (Part I)

TO BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL BY PUTTING JUDEO-CHRISTIAN PRINCIPLES INTO PRACTICE.

  • FAMILY SERVICES AND CHILD CARE: THE YMCA IS THE LARGEST CHILDCARE PROVIDER IN FREDERICK COUNTY, AND AS SUCH HAS A STRONG WORKING RELATIONSHIP WITH FCPS, THE FREDERICK COUNTY GOVERNMENT, AND THE HOUSING AUTHORITY OF THE CITY OF FREDERICK. THROUGH A PARTNERSHIP APPROACH, WE PROVIDE SERVICE TO NEARLY 3,000 UNIQUE CHILDREN. OVER THE LAST YEAR, THE YMCA HAS SUCCESSFULLY PROVIDED QUALITY CHILDCARE SERVICES AT MULTIPLE LOCATIONS, FOR A VARIETY OF AGES, AND VARIED TO SERVE A DIVERSE POPULATION, ALL YEAR ROUND. THE PROGRAMS MENTIONED ABOVE INCLUDE: LICENSED CHILD CARE DEVELOPMENT CENTERS, BEFORE AND AFTERSCHOOL ACTIVITIES HOSTED IN TWENTY-THREE (22) LOCATIONS, AND SUMMER DAY CAMP AT SEVEN (7) OFFSITE LOCATIONS. THE YMCA IS COMMITTED TO PROVIDING A MULTITUDE OF EXPERIENCES AND ACTIVITIES, INCLUDING ENRICHMENT-BASED OFFERINGS: DANCE, YOUTH SPORTS, ARTS & CRAFTS, GYMNASTICS, SCIENCE & TECHNOLOGY, HOMEWORK/TUTORING, COMPREHENSIVE STATE APPROVED PRESCHOOL CURRICULUM, SPECIALTY FIELD TRIPS, AND GUEST SPEAKERS.

    Expenses $4,236,921 · Revenue $6,780,161

  • HEAD START PROGRAM: THE YMCA CONTINUES TO MANAGE THE FEDERAL GRANT-FUNDED HEAD START PROGRAM, SERVING APPROXIMATELY 150 CHILDREN IN FIVE (5) FACILITIES THROUGHOUT FREDERICK COUNTY. ALTHOUGH THIS IS THE ELEVENTH YEAR THAT THE YMCA HAS FACILITATED THE PROGRAM, THE HEAD START PROGRAM HAS BEEN ACTIVE IN THE FREDERICK COUNTY COMMUNITY FOR MORE THAN 50 YEARS. THE HEAD START PROGRAM PROMOTES THE SCHOOL READINESS OF CHILDREN AGE THREE (3) TO FIVE (5) FROM LOW-INCOME FAMILIES BY ENHANCING THEIR COGNITIVE, SOCIAL, AND EMOTIONAL DEVELOPMENT. HEAD START PROGRAMS PROVIDE COMPREHENSIVE SERVICES TO ENROLLED CHILDREN AND THEIR FAMILIES, INCLUDING HEALTH, NUTRITION, SOCIAL AND OTHER SERVICES DETERMINED TO BE NECESSARY BY FAMILY NEEDS ASSESSMENTS. IN ADDITION TO EDUCATION AND COGNITIVE DEVELOPMENT SERVICES, SERVICES ARE RESPONSIVE TO EACH CHILD AND THEIR FAMILY'S ETHNIC, CULTURAL, AND LINGUISTIC HERITAGE. HEAD START EMPHASIZES THE ROLE OF PARENTS AS THEIR CHILDREN FIRST AND FOREMOST ESSENTIAL TEACHERS IN ORDER TO BE SUCCESSFUL. IN THE IMPLEMENTATION OF THIS COMPREHENSIVE PROGRAM, THE YMCA WAS SUCCESSFUL IN IDENTIFYING COMMUNITY PARTNERS TO ASSIST WITH SECURING PHYSICAL LOCATIONS TO HOST THE SERVICES AND PROVIDE FUNDING. THE FUNDING FOR THE HEAD START PROGRAM IS SUPPORTED BY AN 80% FEDERAL GRANT AND REQUIRES 20% LOCAL/ASSOCIATION MATCHING FUNDS IN THE FORM OF CASH OR IN-KIND SPACE AND SERVICES.

    Expenses $3,801,740 · Revenue $2,353,754

  • MEMBERSHIP SERVICES: THE YMCA PROVIDES THE OPPORTUNITY FOR ANYONE IN FREDERICK COUNTY TO PARTICIPATE IN YMCA PROGRAMMING AND ACTIVITIES, TO ENROLL REGARDLESS OF THEIR ABILITY TO PAY. FINANCIAL ASSISTANCE IS MADE POSSIBLE THROUGH THE BOARD OF DIRECTORS' EFFORTS AND NUMEROUS LOCAL BUSINESSES AND ORGANIZATIONS, ON BEHALF OF THE YMCA, AND TO SUPPORT THE INITIATIVES OF THE YMCA WHILE FOCUSING ON THE STRATEGIC PLAN. THE YMCA CONTINUES TO BE SUCCESSFUL IN POSITIONING ITSELF AS A LEADER IN THE COMMUNITY BY PROVIDING SERVICES AND ACTIVITIES TO COMMUNITY MEMBERS WHERE OTHER AGENCIES OR ORGANIZATIONS MIGHT NOT BE IN A POSITION TO DO SO. OVER THE LAST YEAR, THE YMCA HAS PARTNERED WITH A VARIETY OF AGENCIES AND ORGANIZATIONS TO PROVIDE QUALITY ACTIVITIES TO THE COMMUNITY, ALLOWING THESE LOCAL CHARITIES AND ORGANIZATIONS TO LEVERAGE RESOURCES, BOTH FINANCIAL AND PHYSICAL SUPPORT, AS WELL AS ELIMINATING DUPLICATE SERVICES THROUGHOUT THE COMMUNITY. COMMUNITY PARTNERSHIPS INCLUDE BUT ARE NOT LIMITED TO: THE CITY OF FREDERICK, FREDERICK COUNTY GOVERNMENT, AMERICAN DIABETES FOUNDATION, BETH SHALOM CONGREGATION, HOUSING AUTHORITY OF THE CITY OF FREDERICK, ROTARY CLUB OF CARROLL CREEK, AMERICAN LEGION, THE FREEDOM CENTER, FREDERICK COUNTY DEPARTMENT OF AGING AND SENIOR SERVICES, THE LIONS CLUB, AND THORPEWOOD. THE YMCA OF FREDERICK COUNTY CONTINUED TO IMPLEMENT THE STRATEGIC PLAN. THE ASSOCIATION CONTINUES TO UPGRADE AND IMPROVE ITS FACILITIES AND USE SPACE TO MEET THE DEMANDS OF MORE THAN 30,000 UNIQUE MEMBERS PARTICIPATING IN YMCA SERVICES. THE MOST VALUABLE ASSET OF THE YMCA IS ITS PEOPLE. THE ASSOCIATION CONTINUES TO REACH OUT TO BOTH MEMBERSHIP AND STAFF TO CONDUCT SURVEYS, ENCOURAGE FEEDBACK, AND RESPOND TO THE NEEDS OF THE COMMUNITY.

    Expenses $4,474,641 · Revenue $6,094,353

  • PROGRAMS SUCH AS YOUTH AND COMMUNITY PROGRAMS AND ADULT PROGRAMS ALIGN WITH THE MISSION OF THE YMCA THAT PROMOTE GENERAL WELFARE OF THE RESIDENTS OF FREDERICK, MARYLAND. THESE PROGRAMS SUPPORT A POSITIVE ENVIRONMENT FOR RESIDENTS OF FREDERICK MARYLAND TO MAKE HEALTHY LIVING CHOICES THAT GIVE THEM THE OPPORTUNITY TO LEARN, GROW, AND THRIVE.

    Expenses $3,001,731 · Revenue $104,315

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • TRACEY LUCAS

    BOARD CHAIR

    Total calculated
    $0
    Hours/week
    5

  • CHRIS COLVILLE

    DIRECTOR/VICE CHAIR

    Total calculated
    $270,701
    From this org
    $236,101
    From related orgs
    $0
    Other
    $34,600
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $236,101
    Bonus
    $0
    Other
    $0
    Deferred
    $23,610
    Nontaxable benefits
    $10,990
    Filer's total
    $270,701

  • HANNAH JACOBS UNTIL 622

    OFFICER

    Total calculated
    $0
    Hours/week
    5

  • BRIAN ADGATE

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5

  • CRAIG HAUSER UNTIL 622

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5

  • BARBARA KERSNHER-DANIEL

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5

  • MAUREEN MCGREEVY UNTIL 622

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5

  • BRAD PINGREY

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5

  • CHARLIE SEYMOUR UNTIL 622

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5

  • TOM TROTT

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5

  • MICHAEL TROUT

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5

  • JESSICA UNDERWOOD UNTIL 622

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5

  • ERIC FAIRBANKS

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5

  • MIKE MAJEED

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5

  • JONATHAN PERNELL

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5

  • KIM ANSELMO

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5

  • KEN BROWN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5

  • MANO KOIPILLAI

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5

  • JONAS MORRISON

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5

  • CHRISSY NIPER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5

  • JAMES SHERWOOD

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5

  • SUZETTE WHITE

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5

  • THOMAS CLINGMAN

    VP - SOCIAL RESPONSIBILITY

    Total calculated
    $137,983
    From this org
    $112,246
    From related orgs
    $0
    Other
    $25,737
    Hours/week
    40

  • SARAH ROBERTSON-RYAN

    VP - YOUTH DEVELOPMENT

    Total calculated
    $111,269
    From this org
    $101,154
    From related orgs
    $0
    Other
    $10,115
    Hours/week
    40

  • LISA KOEN

    VP - HEALTHY LIVING

    Total calculated
    $121,238
    From this org
    $104,100
    From related orgs
    $0
    Other
    $17,138
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2022
Filed
14 June 2023
IRS schema version
2022v5.0
Source object
202301659349301710

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