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← DOW BAY AREA FAMILY YOUNG MENS CHRISTIAN ASSOCIATION

Form 990 for tax year 2023

Filed by DOW BAY AREA FAMILY YOUNG MENS CHRISTIAN ASSOCIATION.

Totals

Total revenue
$4,744,789
Total expenses
$4,545,526
Contributions and grants received
$690,571
Grants paid
$0
Program service revenue
$3,673,107
Investment income
$233,973
Other revenue
$147,138
Total assets, end of year
$20,307,047
Total liabilities, end of year
$449,833
Net assets or fund balances, end of year
$19,857,214
Program services expenses (Part IX)
$3,854,655
Management and general expenses
$637,798
Fundraising expenses
$53,073
Program service expenses (Part III)
$3,854,655

Program services were 84.8% 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

    $16,553

  • 1b · Membership dues

    $0

  • 1c · Fundraising events

    $0

  • 1d · Related organizations

    $0

  • 1e · Government grants (contributions)

    $569,224

  • 1f · All other contributions, gifts and grants

    $104,794

  • 2a · Program service revenue: Membership Revenue

    total $2,326,618 · related or exempt $2,326,618

  • 2b · Program service revenue: Childcare Revenue -- Infant/Toddler/Preschool

    total $812,448 · related or exempt $812,448

  • 2c · Program service revenue: Day Camp Revenue

    total $95,392 · related or exempt $95,392

  • 2d · Program service revenue: Childcare Revenue -- School Age

    total $73,677 · related or exempt $73,677

  • 2e · Program service revenue: Resident Camp Revenue

    total $0 · related or exempt $0

  • 2f · All other program service revenue

    total $364,972 · related or exempt $364,972 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $233,973 · excluded $233,973

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 7c · Gain or loss

    securities $0 · other assets $0

  • 8a · Fundraising events: gross income

    $87,170

  • 8b · Fundraising events: direct expenses

    $26,319

  • 8c · Net income from fundraising events

    total $60,851 · excluded $60,851

  • 10a · Gross sales of inventory

    $9,272

  • 10c · Net income from sales of inventory

    total $9,272 · excluded $9,272

  • 11a · Other revenue: RENTAL OF FACILITIES

    total $42,502 · related or exempt $42,502

  • 11b · Other revenue: MISC INCOME

    total $34,513 · related or exempt $34,513

  • 11d · All other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $77,015

Functional expenses

Part IX, the statement of functional expenses.

  • 3 · Grants to foreign organizations and individuals

    total $0 · program services $0

  • 5 · Compensation of officers, directors and key employees

    total $164,451 · program services $0 · management and general $156,228 · fundraising $8,223

  • 6 · Compensation of disqualified persons

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 7 · Other salaries and wages

    total $2,086,608 · program services $1,905,512 · management and general $169,556 · fundraising $11,540

  • 8 · Pension plan contributions

    total $37,190 · program services $0 · management and general $35,330 · fundraising $1,860

  • 9 · Other employee benefits

    total $159,755 · program services $137,822 · management and general $20,514 · fundraising $1,419

  • 10 · Payroll taxes

    total $187,527 · program services $161,336 · management and general $24,708 · fundraising $1,483

  • 11a · Fees: management

    total $109,487 · program services $56,525 · management and general $49,365 · fundraising $3,597

  • 11b · Fees: legal

    total $3,940 · program services $0 · management and general $3,940 · fundraising $0

  • 11c · Fees: accounting

    total $12,220 · program services $0 · management and general $12,220 · fundraising $0

  • 11d · Fees: lobbying

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 11e · Fees: professional fundraising services

    total $0 · fundraising $0

  • 11f · Fees: investment management

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 11g · Fees: other

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 12 · Advertising and promotion

    total $22,723 · program services $21,587 · management and general $0 · fundraising $1,136

  • 13 · Office expenses

    total $3,190 · program services $0 · management and general $3,031 · fundraising $159

  • 14 · Information technology

    total $25,833 · program services $0 · management and general $25,833 · fundraising $0

  • 15 · Royalties

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 16 · Occupancy

    total $513,671 · program services $475,146 · management and general $38,525 · fundraising $0

  • 17 · Travel

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 18 · Travel or entertainment for public officials

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 19 · Conferences, conventions and meetings

    total $10,265 · program services $2,668 · management and general $7,588 · fundraising $9

  • 21 · Payments to affiliates

    total $85,925 · program services $82,085 · management and general $3,648 · fundraising $192

  • 22 · Depreciation, depletion and amortization

    total $614,666 · program services $568,566 · management and general $30,733 · fundraising $15,367

  • 23 · Insurance

    total $58,319 · program services $53,945 · management and general $2,916 · fundraising $1,458

  • 24a · Other expenses: PROGRAM SUPPLIES

    total $332,347 · program services $303,814 · management and general $25,270 · fundraising $3,263

  • 24b · Other expenses: EMPLOYEE EXPENSES

    total $34,417 · program services $8,882 · management and general $24,243 · fundraising $1,292

  • 24c · Other expenses: MERCHANT/BANK FEES

    total $82,992 · program services $76,767 · management and general $4,150 · fundraising $2,075

  • 24e · All other expenses

    total $0 · program services $0 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $259,439 · end of year $128,864

  • 2 · Savings and temporary cash investments

    beginning of year $777,240 · end of year $1,591,275

  • 3 · Pledges and grants receivable

    beginning of year $675,644 · end of year $274,974

  • 4 · Accounts receivable

    beginning of year $30,772 · end of year $27,884

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $43,892 · end of year $27,267

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

    $21,877,932

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

    $8,304,834

  • 10c · Land, buildings and equipment, net

    beginning of year $13,956,066 · end of year $13,573,098

  • 11 · Investments: publicly traded securities

    beginning of year $4,168,957 · end of year $4,651,975

  • 12 · Investments: other securities

    beginning of year $0

  • 13 · Investments: program-related

    beginning of year $0

  • 14 · Intangible assets

    beginning of year $0 · end of year $0

  • 15 · Other assets

    beginning of year $0 · end of year $31,710

  • 17 · Accounts payable and accrued expenses

    beginning of year $190,071 · end of year $234,354

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $117,698 · end of year $170,469

  • 20 · Tax-exempt bond liabilities

    beginning of year $0 · end of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $0 · end of year $0

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $237,260 · end of year $0

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $7,690 · end of year $45,010

  • 27 · Net assets without donor restrictions

    beginning of year $18,495,646 · end of year $19,573,238

  • 28 · Net assets with donor restrictions

    beginning of year $863,645 · end of year $283,976

  • 29 · Capital stock, trust principal or current funds

    beginning of year $0 · end of year $0

  • 30 · Paid-in or capital surplus, or land, building or equipment fund

    beginning of year $0 · end of year $0

  • 31 · Retained earnings, endowment or other funds

    beginning of year $0 · end of year $0

Mission and programs · 2023

Mission

OUR MISSION IS TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD A HEALTHY SPIRIT, MIND, AND BODY FOR ALL.

  • CHILD CARE AND FOOD PROGRAM SERVICES - DOW BAY AREA FAMILY YMCA IS COMMITTED TO PROVIDING AFFORDABLE, DEPENDABLE, HIGH QUALITY CHILD CARE SERVICES ON A YEAR ROUND BASIS TO THE WORKING FAMILIES OF THE GREAT LAKES BAY REGION. YMCA CHILD CARE SERVICES PROVIDE CHILDREN WITH A SAFE AND CARING PLACE TO GROW AND SUPPORT PARENTS' EFFORTS TO NURTURE THEIR CHILDREN'S HEALTHY DEVELOPMENT. WE SERVED 278 CHILDREN FROM INFANT TO 5TH GRADE IN OUR LICENSED CHILDCARE PROGRAMS IN 2023 AND 85 YOUNG ADULTS IN AFTERSCHOOL PROGRAMS AT CRAMER JUNIOR HIGH SCHOOL AND CHRISTA MCAULIFFE MIDDLE SCHOOL. IN JANUARY 2023, A GREAT START READINESS PRESCHOOL (GSRP) CLASSROOM WAS ADDED ONSITE, WHICH SERVED 16 STUDENTS WITH SUPPORT FROM BAY-ARENAC ISD. IN ADDITION, ON DECEMBER 26, 2023, A SECOND YMCA CHILDCARE SITE OPENED IN PARTNERSHIP WITH 1ST PRESBYTERIAN CHURCH IN BAY CITY; THE SITE WILL ALLOW US TO SERVE UP TO 39 CHILDREN. IN 2023, $90,229 IN FINANCIAL ASSISTANCE WAS PROVIDED TO CHILDCARE FAMILIES. ALSO INCLUDED IN THE CHILDCARE PROGRAM SERVICE AREA IS OUR FOCUS ON ADDRESSING FOOD INSECURITY IN OUR COMMUNITY. OUR FREE YOUTH FOOD PROGRAM, SUPPORTED BY THE USDA/MICHIGAN DEPARTMENT OF EDUCATION, SERVED 29,218 MEALS AND SNACKS TO CHILDREN AGES 18 AND UNDER IN 2023. WE ALSO PROVIDED 431 EMERGENCY FOOD BOXES FOR PICK UP OR DELIVERY FOR THOSE IN NEED IN OUR COMMUNITY.

    Expenses $1,395,757 · Grants $377,694 · Revenue $981,517

  • MEMBERSHIP - Y FACILITY MEMBERSHIPS ARE FULL-PRIVILEGE, FULL ACCESS MEMBERSHIPS PACKED WITH BENEFITS TO HELP ACHIEVE HEALTH, FITNESS AND RECREATIONAL GOALS. THE MEMBER EXPERIENCE INCLUDES ACCESS TO STATE-OF-THE-ART EQUIPMENT, FREE GROUP EXERCISE CLASSES, 24/7 FITNESS ACCESS FOR ADULTS, AND NATIONWIDE MEMBERSHIP RECIPROCITY. Y MEMBERSHIPS OFFER A VARIETY OF PAYMENT OPTIONS INCLUDING FINANCIAL ASSISTANCE TO ENCOURAGE EVERYONE TO GET INVOLVED IN HEALTHY ACTIVITIES. Y PROGRAMS EMPHASIZE NUTRITION, EXERCISE, STRESS MANAGEMENT, WEIGHT MANAGEMENT AND LIFESTYLE MANAGEMENT. DOW BAY AREA FAMILY YMCA PROVIDED $242,583 IN FINANCIAL ASSISTANCE FOR YMCA MEMBERSHIPS IN 2023.

    Expenses $1,004,181 · Revenue $2,326,618

  • AQUATICS - Y AQUATICS PROGRAMS ARE PART OF THE Y'S OVERALL GOAL OF BUILDING A HEALTHY SPIRIT, MIND AND BODY. IN ADDITION TO PROVIDING SPECIFIC SWIMMING AND WATER SAFETY SKILLS, THEY PROMOTE GOOD HEALTH THROUGH REGULAR EXERCISE. LEARNING TO SWIM AT THE Y IS MORE THAN STROKE DEVELOPMENT. TRAINED, CERTIFIED AND SENSITIVE STAFF GIVE PERSONAL ATTENTION TO PROGRAM PARTICIPANTS AT ALL AGE AND SKILL LEVELS. Y SWIM AND AQUATICS PROGRAMS HELP PEOPLE BUILD SELF-ESTEEM, CONFIDENCE AND TEAM SPIRIT. DOW BAY AREA FAMILY YMCA SERVED 796 INDIVIDUALS THROUGH SWIM LESSONS AND TRAINED 18 PEOPLE AS COMMUNITY LIFEGUARDS THROUGHOUT THE YEAR.

    Expenses $647,955 · Revenue $92,654

  • YOUTH SPORTS - YOUTH SPORTS FOCUS ON THE FULL AND EQUAL PARTICIPATION OF ALL. YOUNG PEOPLE PARTICIPATING IN SPORTS BUILD LIFELONG POSITIVE ATTITUDES, HABITS OF HEALTHY EXERCISE AND GOOD NUTRITION, AND LEARN WAYS TO HAVE FUN AS ADULTS. BOTH ADULT AND YOUTH SPORTS PROGRAMS VALUE COOPERATION OVER COMPETITION, FAIR PLAY OVER WINNING AT ANY COST, GOOD FEELING AND GOOD HEALTH OVER A GOOD SCORE, AND BUILDING SELF ESTEEM OVER BEATING THE OPPONENT. THE Y KNOWS THAT WITH THIS APPROACH EVERYONE WINS UNDEFEATED IN SPIRIT, MIND, AND BODY. IN 2023, YOUTH SPORTS LEAGUES INCLUDED YOUTH BASKETBALL ACADEMY (696 PARTICIPANTS), YOUTH VOLLEYBALL ACADEMY (165 PARTICIPANTS), AND YOUTH FLAG FOOTBALL (229 PARTICIPANTS). FINANCIAL ASSISTANCE IN THE AMOUNT OF $4,946 PROVIDED FREE OR REDUCED SPORTS PROGRAM REGISTRATIONS FOR 11 PARTICIPANTS IN 2023. HEALTH AND FITNESS - DOW BAY AREA FAMILY YMCA SUPPORTS CHRONIC DISEASE PREVENTION THROUGH A LIFE-LONG PROGRESSION OF EVIDENCE-BASED HEALTH AND FITNESS INITIATIVES LIKE THE DIABETES PREVENTION PROGRAM IN PARTNERSHIP WITH MUSKEGON YMCA AND ENHANCE FITNESS, GROUP EXERCISE CLASSES FOR ALL AGES, AND USE OF FITNESS EQUIPMENT IN AND AROUND OUR 96,400 SQ. FT. FACILITY AND 24/7 AREA. YOUTH AND FAMILIES - Y YOUTH AND TEEN PROGRAMS GIVE KIDS GOOD ROLE MODELS TO HELP THEM DEVELOP SELF-ESTEEM AND GOOD VALUES INCLUDING COOPERATION, RESPECT FOR THE BODY, GOOD CITIZENSHIP, AND A STRONG WORK ETHIC. TEEN ACTIVITIES ARE AMONG THE MOST RAPIDLY GROWING Y PROGRAMS, REFLECTING THE GROWING AWARENESS THAT ADOLESCENTS NEED STRUCTURE AND ACTIVITIES, ESPECIALLY IN THE AFTER-SCHOOL HOURS. THE Y IS PROUD TO BE A FAMILY ORGANIZATION, GIVING FAMILIES A SAFE, RELIABLE, AND AFFORDABLE PLACE TO GO. STRENGTHENING FAMILIES AND MEETING THE NEEDS OF CHILDREN HAVE ALWAYS BEEN CENTRAL TO THE Y MISSION OF BUILDING HEALTHY SPIRITS, MINDS, AND BODIES FOR ALL.

    Expenses $806,762 · Grants $8,500 · Revenue $272,318

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

Listed in Part VII

  • Ben Radtke

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Brad Toporski

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Carla Derocher

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Carrie Strohkirch

    BOARD CHAIR

    Total calculated
    $0
    Hours/week
    3

  • Dan Emmenecker

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • David A Reitzel

    TREASURER

    Total calculated
    $0
    Hours/week
    3

  • Jessica Dore

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Jim Ruhlman

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Lisa Cleland

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Melissa Ososki

    SECRETARY

    Total calculated
    $0
    Hours/week
    3

  • Mike Williams

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    3

  • Patrick Frontjes

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Paul Revard

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Roger Skrabut

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Tracy Teich

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Jessica Gohs

    FINANCIAL DIRECTOR

    Total calculated
    $69,620
    From this org
    $63,127
    From related orgs
    $0
    Other
    $6,493
    Hours/week
    40

  • Steven Krankota Jr

    CEO

    Total calculated
    $107,886
    From this org
    $101,324
    From related orgs
    $0
    Other
    $6,562
    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.

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.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • 225 WASHINGTON LLC

    REAL ESTATE HOLDING COMPANY · MI

    Directly controlled by DOW BAY AREA FAMILY YOUNG MEN'S CHRISTIAN ASSOCIATION

  • UPTOWN Y INC

    REAL ESTATE HOLDING COMPANY · MI · assets $125,335

    Directly controlled by DOW BAY AREA FAMILY YOUNG MEN'S CHRISTIAN ASSOCIATION

Provenance

Return type
form_990
Tax year
2023
Filed
13 June 2024
IRS schema version
2023v5.0
Source object
202401659349301850

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