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Nonprofiteer
← THE YOUNG MENS CHRISTIAN ASSOCIATION OF FLORIDAS FIRST

Form 990 for tax year 2023

Filed by THE YOUNG MENS CHRISTIAN ASSOCIATION OF FLORIDAS FIRST.

Totals

Total revenue
$49,438,619
Total expenses
$48,478,542
Contributions and grants received
$12,006,239
Grants paid
$72,311
Program service revenue
$34,741,331
Investment income
$2,319,880
Other revenue
$371,169
Total assets, end of year
$88,749,009
Total liabilities, end of year
$48,093,962
Net assets or fund balances, end of year
$40,655,047
Program services expenses (Part IX)
$41,226,659
Management and general expenses
$6,453,113
Fundraising expenses
$798,770
Program service expenses (Part III)
$41,226,659

Program services were 85.0% 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

    $164,828

  • 1c · Fundraising events

    $349,358

  • 1e · Government grants (contributions)

    $7,361,431

  • 1f · All other contributions, gifts and grants

    $4,130,622

  • 1g · Noncash contributions included above

    $109,573

  • 2a · Program service revenue: HEALTHY LIVING

    total $21,311,231 · related or exempt $20,794,020 · unrelated business $517,211

  • 2b · Program service revenue: YOUTH DEVELOPMENT

    total $13,121,852 · related or exempt $13,121,852

  • 2c · Program service revenue: SPECIAL EVENTS

    total $245,081 · related or exempt $245,081

  • 2d · Program service revenue: SOCIAL RESPONSIBILITY

    total $63,167 · related or exempt $63,167

  • 3 · Investment income

    total $2,294,500 · excluded $2,294,500

  • 7a · Gross sales of assets other than inventory

    securities $44,599 · other assets $25,185

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

    securities $44,404 · other assets $0

  • 7c · Gain or loss

    securities $195 · other assets $25,185

  • 7d · Net gain or loss

    total $25,380 · excluded $25,380

  • 8a · Fundraising events: gross income

    $73,570

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

    $349,358

  • 8b · Fundraising events: direct expenses

    $189,320

  • 8c · Net income from fundraising events

    total -$115,750 · excluded -$115,750

  • 10a · Gross sales of inventory

    $105,061

  • 10b · Cost of goods sold

    $0

  • 10c · Net income from sales of inventory

    total $105,061 · excluded $105,061

  • 11a · Other revenue: MISCELLANEOUS REVENUE

    total $381,858 · excluded $381,858

  • 11e · Other revenue, total

    $381,858

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $72,311 · program services $72,311

  • 5 · Compensation of officers, directors and key employees

    total $764,119 · management and general $563,917 · fundraising $200,202

  • 7 · Other salaries and wages

    total $20,499,160 · program services $18,608,940 · management and general $1,630,187 · fundraising $260,033

  • 8 · Pension plan contributions

    total $874,236 · program services $756,993 · management and general $97,385 · fundraising $19,858

  • 9 · Other employee benefits

    total $854,174 · program services $541,580 · management and general $265,096 · fundraising $47,498

  • 10 · Payroll taxes

    total $1,777,914 · program services $1,540,257 · management and general $202,609 · fundraising $35,048

  • 11b · Fees: legal

    total $23,620 · program services $8,407 · management and general $14,658 · fundraising $555

  • 11c · Fees: accounting

    total $89,149 · program services $31,732 · management and general $55,323 · fundraising $2,094

  • 11f · Fees: investment management

    total $677 · program services $241 · management and general $420 · fundraising $16

  • 11g · Fees: other

    total $1,495,288 · program services $532,001 · management and general $928,150 · fundraising $35,137

  • 13 · Office expenses

    total $4,939,930 · program services $3,924,366 · management and general $889,813 · fundraising $125,751

  • 14 · Information technology

    total $396,038 · program services $313,796 · management and general $80,317 · fundraising $1,925

  • 16 · Occupancy

    total $7,819,177 · program services $7,502,211 · management and general $316,866 · fundraising $100

  • 17 · Travel

    total $306,652 · program services $207,044 · management and general $90,465 · fundraising $9,143

  • 19 · Conferences, conventions and meetings

    total $337,447 · program services $212,927 · management and general $118,259 · fundraising $6,261

  • 20 · Interest

    total $1,579,663 · program services $1,314,077 · management and general $233,757 · fundraising $31,829

  • 22 · Depreciation, depletion and amortization

    total $4,160,573 · program services $3,738,265 · management and general $422,308

  • 23 · Insurance

    total $1,348,880 · program services $1,309,595 · management and general $39,285

  • 24a · Other expenses: MEMBERSHIP DUES

    total $481,415 · program services $6,972 · management and general $472,543 · fundraising $1,900

  • 24b · Other expenses: RENTAL AND MAINTENANCE

    total $423,556 · program services $391,522 · management and general $30,590 · fundraising $1,444

  • 24c · Other expenses: MISCELLANEOUS EXPENSE

    total $234,563 · program services $213,422 · management and general $1,165 · fundraising $19,976

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $7,715,324 · end of year $7,635,032

  • 2 · Savings and temporary cash investments

    beginning of year $4,540,209 · end of year $7,617,309

  • 3 · Pledges and grants receivable

    beginning of year $2,666,275 · end of year $2,264,022

  • 4 · Accounts receivable

    beginning of year $1,033,857 · end of year $1,425,007

  • 9 · Prepaid expenses and deferred charges

    beginning of year $410,904 · end of year $68,258

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

    $101,062,507

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

    $44,047,902

  • 10c · Land, buildings and equipment, net

    beginning of year $66,541,396 · end of year $57,014,605

  • 11 · Investments: publicly traded securities

    beginning of year $5,196,902 · end of year $4,736,142

  • 15 · Other assets

    beginning of year $2,077,812 · end of year $7,988,634

  • 17 · Accounts payable and accrued expenses

    beginning of year $9,477,821 · end of year $9,519,105

  • 19 · Deferred revenue

    beginning of year $673,816 · end of year $260,464

  • 24 · Unsecured notes and loans payable

    beginning of year $38,773,315 · end of year $37,079,048

  • 25 · Other liabilities

    beginning of year $1,562,757 · end of year $1,235,345

  • 27 · Net assets without donor restrictions

    beginning of year $23,203,780 · end of year $23,695,489

  • 28 · Net assets with donor restrictions

    beginning of year $16,491,190 · end of year $16,959,558

Mission and programs · 2023

Mission

THE Y'S MISSION IS TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL. OUR STRATEGIC PLAN SERVES AS A SIGNIFICANT GUIDE FOR OUR DECISION-MAKING, PROVIDING THE FOUNDATION FOR EXCEPTIONAL PROGRESS. THE STRATEGIC PRIORITIES, INITIATIVES AND SUCCESS MEASURES THAT MAKEUP THIS PLAN REINFORCE OUR COMMITMENT TO OUR CAUSE: STRENGTHENING THE FOUNDATIONS OF COMMUNITY.

Activities or mission (Part I)

TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL. OUR STRATEGIC PLAN SERVES AS A SIGNIFICANT GUIDE FOR OUR DECISION-MAKING, PROVIDING THE FOUNDATION FOR EXCEPTIONAL PROGRESS. THE STRATEGIC PRIORITIES, INITIATIVES AND SUCCESS MEASURES THAT MAKEUP THIS PLAN REINFORCE OUR COMMITMENT TO OUR CAUSE: STRENGTHENING THE FOUNDATIONS OF COMMUNITY.

  • THE YMCA BELIEVES THAT THE VALUES AND SKILLS LEARNED EARLY ON ARE VITAL BUILDING BLOCKS FOR LIFE. BECAUSE OF THE Y, MORE YOUNG PEOPLE IN NEIGHBORHOODS AROUND THE NATION ARE TAKING A GREATER INTEREST IN LEARNING AND MAKING SMARTER LIFE CHOICES. AT THE Y, CHILDREN AND TEENS LEARN VALUES AND POSITIVE BEHAVIORS, AND CAN EXPLORE THEIR UNIQUE TALENTS AND INTERESTS, HELPING THEM REALIZE THEIR FULL POTENTIAL. THAT MAKES FOR CONFIDENT KIDS TODAY AND CONTRIBUTING AND ENGAGED ADULTS TOMORROW REINFORCING OUR COMMITMENT TO OUR CAUSE: STRENGTHENING THE FOUNDATIONS OF COMMUNITY.IN 2024, THE YMCA SERVED 27,037 INDIVIDUALS (SOME DUPLICATED), AND PROVIDED $402,103 IN FINANCIAL ASSISTANCE TO 1,924 PARTICIPANTS IN VARIOUS YMCA PROGRAMS FOR YOUTH DEVELOPMENT. THESE PROGRAMS INCLUDE: (1) CHILD CARE; (2) EDUCATION AND LEADERSHIP; (3) SWIM, SPORTS AND PLAY; AND (4) CAMP.

    Expenses $25,981,011 · Grants $72,311 · Revenue $13,639,063

  • HEALTHY LIVING MEANS MORE THAN SIMPLY BEING PHYSICALLY ACTIVE. IT IS ABOUT MAINTAINING A BALANCED SPIRIT, MIND AND BODY. THE Y IS A PLACE WHERE YOU CAN WORK TOWARD THAT BALANCE BY CHALLENGING YOURSELF TO LEARN A NEW SKILL OR HOBBY, FOSTERING CONNECTIONS WITH FRIENDS THROUGH OUR LIFELONG LEARNING PROGRAMS, OR BRINGING YOUR LOVED ONES CLOSER TOGETHER THROUGH THE YMCA'S MANY FAMILY-CENTERED ACTIVITIES. AT THE Y, IT IS NOT ABOUT THE ACTIVITY YOU CHOOSE AS MUCH AS IT IS ABOUT THE BENEFITS OF LIVING HEALTHIER ON THE INSIDE, AS WELL AS THE OUTSIDE.IN 2024, THE YMCA SERVED 111,970 INDIVIDUALS, AND PROVIDED $2,018,256 IN FINANCIAL ASSISTANCE TO 29,855 PARTICIPANTS IN YMCA PROGRAMS FOR HEALTHY LIVING. THESE PROGRAMS INCLUDE: (1) FAMILY TIME; (2) HEALTH AND WELLNESS; (3) FITNESS ACTIVITIES; AND (4) GROUP INTERESTS.

    Expenses $14,701,191 · Revenue $20,653,329

  • THE GENEROSITY OF OTHERS IS AT THE CORE OF THE YMCA'S EXISTENCE AS A NONPROFIT, CHARITABLE ORGANIZATION. IT IS ONLY THROUGH THE SUPPORT OF HUNDREDS OF THOUSANDS OF VOLUNTEERS NATIONWIDE, AND PUBLIC AND PRIVATE DONORS THAT WE ARE ABLE TO SUPPORT AND GIVE BACK TO THE COMMUNITIES WE ENGAGE. TO BRING ABOUT MEANINGFUL CHANGE, INDIVIDUALS NEED ONGOING ENCOURAGEMENT AND TOOLS. THE YMCA IS HERE DAY-IN AND DAY-OUT TO PROVIDE THE RESOURCES THE COMMUNITIES NEED TO ADDRESS THE MOST PRESSING SOCIAL ISSUES. THE YMCA WORKS TO MAKE SURE EVERY CHILD, FAMILY AND THE COMMUNITY HAS WHAT IS NEEDED TO ACHIEVE THEIR BEST. THROUGH THE YMCA, HUNDREDS OF VOLUNTEERS ON THE FIRST COAST, AND MORE THAN 500,000 ACROSS THE NATION, ALONG WITH DONORS, LEADERS AND PARTNERS ARE EMPOWERING MILLIONS OF PEOPLE, AND THE COMMUNITIES IN WHICH THEY LIVE, REINFORCING THE YMCA'S COMMITMENT TO OUR CAUSE: STRENGHTENING THE FOUNDATIONS OF COMMUNITY.IN 2024, THE YMCA SERVED 41 INDIVIDUALS AND PROVIDED $47,595 IN FINANCIAL ASSISTANCE TO 15 FAMILIES PARTICIPATING IN YMCA PROGRAMS FOR SOCIAL RESPONSIBILITY. THESE PROGRAMS INCLUDE (1) SOCIAL SERVICES; (2) GLOBAL SERVICES; (3) VOLUNTEERISM AND GIVING; AND (4) ADVOCACY

    Expenses $544,457 · Revenue $63,167

  • FC GAMES SPECIAL EVENTS

    Revenue $245,081

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • NORCROSS GARY

    CHAIR

    Total calculated
    $0
    Hours/week
    2

  • SMITH DARNELL

    BOARD VICE CHAIR

    Total calculated
    $0
    Hours/week
    2

  • SMITH PAMELA

    TREASURER

    Total calculated
    $0
    Hours/week
    2

  • ALBAN DAVID

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • BAER DOUGLAS

    BOARD CHAIR

    Total calculated
    $0
    Hours/week
    1

  • BERG DAVIS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • BENNETT MARK

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • BERMUDEZ SARAH

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • BOYNTON SHELLY

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • BROWN HENRY

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • CAREY G JOHN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • DAVIS DANIEL

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • DAVIS SHANTEL

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • DERKUM TERRI

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • FREED CRYSTAL

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • GORDON IVAN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • HARRISON JOSH

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • HOLZENDORF KEVIN J

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • JABBOUR ANTHONY

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • KELLY MICHAEL

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • MBOUP CHEIKH

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • NEWTON RUSTY

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • SIFAKIS ALEXANDER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • TOCKELL KEITH

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • WHITE JR EDWARD

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • MANN ERIC K

    PRESIDENT & CEO

    Total calculated
    $426,809
    From this org
    $385,224
    From related orgs
    $0
    Other
    $41,585
    Hours/week
    50 + 1 related

    Schedule J breakdown matched by us

    Base
    $302,731
    Bonus
    $82,116
    Other
    $377
    Deferred
    $26,400
    Nontaxable benefits
    $15,185
    Filer's total
    $426,809

  • ZUBER PENELOPE A

    EXEC VP & CFO & COO

    Total calculated
    $283,115
    From this org
    $252,891
    From related orgs
    $0
    Other
    $30,224
    Hours/week
    50 + 1 related

    Schedule J breakdown matched by us

    Base
    $252,891
    Bonus
    $0
    Other
    $0
    Deferred
    $20,450
    Nontaxable benefits
    $9,774
    Filer's total
    $283,115

  • NESMITH NEKITA

    CHIEF DEVELOPMENT OFFICER

    Total calculated
    $224,566
    From this org
    $196,292
    From related orgs
    $0
    Other
    $28,274
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $196,292
    Bonus
    $0
    Other
    $0
    Deferred
    $16,521
    Nontaxable benefits
    $11,753
    Filer's total
    $224,566

  • GIBBS LAUREN

    EXEC. DIR.- TIGER ACADEMY

    Total calculated
    $158,688
    From this org
    $144,241
    From related orgs
    $0
    Other
    $14,447
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $133,473
    Bonus
    $10,000
    Other
    $768
    Deferred
    $11,526
    Nontaxable benefits
    $2,921
    Filer's total
    $158,688

  • LYON JOHN

    VP OPERATIONS

    Total calculated
    $134,982
    From this org
    $118,494
    From related orgs
    $0
    Other
    $16,488
    Hours/week
    50

  • BURROWS TIMOTHY

    VP OPERATIONS

    Total calculated
    $136,147
    From this org
    $118,165
    From related orgs
    $0
    Other
    $17,982
    Hours/week
    50

  • MOORE MICELLE

    CHIEF MARKETING OFFICER

    Total calculated
    $139,496
    From this org
    $115,534
    From related orgs
    $0
    Other
    $23,962
    Hours/week
    50

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

  • 1a · Health or social club dues or initiation fees
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Form 990 of other organizations
  • 3 · Compensation survey or study
  • 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

The filer's explanations (Part III)

PART I, LINE 1A
THIS IS A SOCIAL CLUB MEMBERSHIP. THE ORGANIZATION CANNOT HAVE A MEMBERSHIP SINCE IT IS A CORPORATION, SO THE MEMBERSHIP IS IN THE NAME OF THE PRESIDENT/CEO. THE MEMBERSHIP IS TIED TO THE POSITION AND NOT TO THE EMPLOYEE.

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.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2023
Filed
25 April 2025
IRS schema version
2023v6.0
Source object
202501159349301755

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