Form 990 for tax year 2025
Filed by YOUNG MENS CHRISTIAN ASSOCIATION OF GREATER SPARTANBURG.
This return was superseded by a later amendment. matched by us It is kept because history is preserved rather than replaced.
What the amendment changed
Compared with the latest return for 2025 . matched by us Only the Part I totals and the names listed in Part VII are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.
- Program service expenses (Part III)
- $6,934,722 changed to $7,456,251
Totals
- Total revenue
- $10,187,358
- Total expenses
- $9,086,001
- Contributions and grants received
- $897,123
- Grants paid
- $521,529
- Program service revenue
- $8,436,617
- Investment income
- $477,390
- Other revenue
- $376,228
- Total assets, end of year
- $29,894,303
- Total liabilities, end of year
- $5,635,003
- Net assets or fund balances, end of year
- $24,259,300
- Program services expenses (Part IX)
- $7,456,251
- Management and general expenses
- $1,226,689
- Fundraising expenses
- $403,061
- Program service expenses (Part III)
- $6,934,722
Program services were 82.1% 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
$0
-
1b · Membership dues
$0
-
1c · Fundraising events
$9,750
-
1d · Related organizations
$0
-
1e · Government grants (contributions)
$0
-
1f · All other contributions, gifts and grants
$887,373
-
1g · Noncash contributions included above
$183,156
-
2a · Program service revenue: Membership Revenue
total $6,091,554 · related or exempt $6,091,554
-
2b · Program service revenue: Day Camp Revenue
total $403,483 · related or exempt $403,483
-
2c · Program service revenue: Childcare Revenue -- School Age
total $336,534 · related or exempt $336,534
-
2d · Program service revenue: Resident Camp Revenue
total $0 · related or exempt $0
-
2e · Program service revenue: Childcare Revenue -- Infant/Toddler/Preschool
total $0 · related or exempt $0
-
2f · All other program service revenue
total $1,605,046 · related or exempt $1,605,046 · unrelated business $0 · excluded $0
-
3 · Investment income
total $477,390 · excluded $477,390
-
6a · Gross rents
real property $342,876
-
6c · Rental income or loss
real property $342,876 · personal property $0
-
6d · Net rental income or loss
total $342,876 · excluded $342,876
-
7c · Gain or loss
securities $0 · other assets $0
-
8a · Fundraising events: gross income
$32,685
-
8a · Fundraising events: contributions included on line 1c
$9,750
-
8b · Fundraising events: direct expenses
$35,012
-
8c · Net income from fundraising events
total -$2,327 · excluded -$2,327
-
10a · Gross sales of inventory
$24,302
-
10c · Net income from sales of inventory
total $24,302 · excluded $24,302
-
11a · Other revenue: OTHER REVENUE
total $11,377 · excluded $11,377
-
11d · All other revenue
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
11e · Other revenue, total
$11,377
Functional expenses
Part IX, the statement of functional expenses.
-
2 · Grants to domestic individuals
total $521,529 · program services $521,529
-
3 · Grants to foreign organizations and individuals
total $0 · program services $0
-
5 · Compensation of officers, directors and key employees
total $737,406 · program services $281,467 · management and general $243,436 · fundraising $212,503
-
7 · Other salaries and wages
total $3,303,816 · program services $3,175,535 · management and general $46,984 · fundraising $81,297
-
8 · Pension plan contributions
total $200,691 · program services $144,741 · management and general $25,584 · fundraising $30,366
-
9 · Other employee benefits
total $262,939 · program services $194,852 · management and general $38,662 · fundraising $29,425
-
10 · Payroll taxes
total $311,693 · program services $266,564 · management and general $18,705 · fundraising $26,424
-
11c · Fees: accounting
total $16,000 · management and general $16,000
-
11g · Fees: other
total $527,492 · program services $387,002 · management and general $140,490 · fundraising $0
-
12 · Advertising and promotion
total $18,173 · program services $2,712 · management and general $15,461
-
14 · Information technology
total $42,120 · management and general $42,120
-
16 · Occupancy
total $506,741 · program services $433,819 · management and general $54,691 · fundraising $18,231
-
17 · Travel
total $87,537 · program services $58,985 · management and general $28,552
-
19 · Conferences, conventions and meetings
total $32,000 · program services $18,360 · management and general $13,640
-
20 · Interest
total $119,352 · management and general $119,352
-
21 · Payments to affiliates
total $204,658 · program services $184,192 · management and general $20,466 · fundraising $0
-
22 · Depreciation, depletion and amortization
total $784,776 · program services $706,298 · management and general $78,478
-
23 · Insurance
total $141,427 · program services $43,207 · management and general $98,220
-
24a · Other expenses: Supplies
total $709,152 · program services $518,068 · management and general $186,574 · fundraising $4,510
-
24b · Other expenses: Bank/Processing Fees
total $135,894 · program services $122,305 · management and general $13,589
-
24c · Other expenses: Maint & Small Equipment
total $117,682 · program services $117,377 · fundraising $305
-
24d · Other expenses: Equipment & Building Rentals
total $113,347 · program services $105,395 · management and general $7,952
-
24e · All other expenses
total $191,576 · program services $173,843 · management and general $17,733 · fundraising $0
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $2,440,759 · end of year $2,209,418
-
2 · Savings and temporary cash investments
beginning of year $6,648,627 · end of year $7,417,871
-
3 · Pledges and grants receivable
beginning of year $1,487,792 · end of year $1,170,669
-
4 · Accounts receivable
beginning of year $196,842 · end of year $201,782
-
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
-
8 · Inventories for sale or use
beginning of year $0
-
9 · Prepaid expenses and deferred charges
beginning of year $12,843 · end of year $15,348
-
10a · Land, buildings and equipment: cost or other basis
$27,019,489
-
10b · Land, buildings and equipment: accumulated depreciation
$13,596,003
-
10c · Land, buildings and equipment, net
beginning of year $13,138,580 · end of year $13,423,486
-
11 · Investments: publicly traded securities
beginning of year $561,882 · end of year $624,559
-
12 · Investments: other securities
beginning of year $0
-
13 · Investments: program-related
beginning of year $0
-
14 · Intangible assets
beginning of year $0
-
15 · Other assets
beginning of year $4,259,388 · end of year $4,831,170
-
17 · Accounts payable and accrued expenses
beginning of year $285,284 · end of year $233,673
-
18 · Grants payable
beginning of year $0
-
19 · Deferred revenue
beginning of year $127,279 · end of year $96,920
-
20 · Tax-exempt bond liabilities
beginning of year $0 · end of year $0
-
21 · Escrow or custodial account liability
beginning 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 $5,418,662 · end of year $4,950,732
-
24 · Unsecured notes and loans payable
beginning of year $0 · end of year $0
-
25 · Other liabilities
beginning of year $24,669 · end of year $353,678
-
27 · Net assets without donor restrictions
beginning of year $17,734,125 · end of year $19,371,986
-
28 · Net assets with donor restrictions
beginning of year $5,156,694 · end of year $4,887,314
-
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 · 2025
Mission
OUR MISSION IS TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD A HEALTHY SPIRIT, MIND, AND BODY FOR ALL.
Activities or mission (Part I)
OUR MISSION IS TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD A HEALTHY SPIRIT, MIND AND BODY FOR ALL.
-
HEALTHY LIVING - YMCA'S FOCUS ON HEALTHY LIVING BY ADVOCATING HEALTH AND WELL-BEING FROM THE INSIDE OUT - THE SPIRIT MIND AND BODY. THE YMCA PROVIDES THOUSANDS OF PEOPLE WITH THE SUPPORTIVE RELATIONSHIPS AND ENVIRONMENTS THEY NEED FOR THEIR SUCCESSFUL PURSUIT OF HEALTH AND WELL-BEING. THIS IS PARTICULARLY IMPORTANT AS OUR NATION STRUGGLES WITH AN OBESITY CRISIS, FAMILIES STRUGGLE WITH WORK/LIFE BALANCE AND INDIVIDUALS SEARCH FOR PERSONAL FULFILLMENT. WE BRING FAMILIES TOGETHER, AND OFFER SPORT, RECREATIONAL, AND SOCIAL NETWORKS THAT BUILD RELATIONSHIPS AND STRENGTHEN BONDS. OUR PROGRAMS ARE ACCESSIBLE, AFFORDABLE, AND OPEN TO ALL FAITHS, BACKGROUNDS, ABILITIES, AND INCOME LEVELS. FOR ADDITIONAL DETAILS REGARDING THESE PROGRAMS AND THEIR IMPACT, SEE SCHEDULE O.
Expenses $5,252,788 · Grants $20,000 · Revenue $5,435,616
-
YOUTH DEVELOPMENT - THE YMCA IS A LEADER IN NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN. EVERY DAY, THE YMCA HELPS YOUNG PEOPLE DEEPEN POSITIVE VALUES, THEIR COMMITMENT TO SERVICE, AND THEIR MOTIVATION TO LEARN. OUR YMCA PROGRAMS, SUCH AS AFTER SCHOOL, SUMMER DAY CAMP, AND YOUTH ATHLETIC PROGRAMS OFFER A RANGE OF EXPERIENCES THAT ENRICH COGNITIVE, SOCIAL, PHYSICAL, AND EMOTIONAL GROWTH. EXPENSES INCLUDE SUBSIDIES AND DIRECT FINANCIAL ASSISTANCE THAT ENABLE 100% OF YOUNG PEOPLE TO PARTICIPATE. FOR ADDITIONAL DETAILS REGARDING THESE CRITICAL PROGRAMS AND THEIR IMPACT, SEE SCHEDULE O.
Expenses $1,681,934 · Grants $121,706 · Revenue $2,328,412
As filed on the 2025 return.
Listed in Part VII
-
ELIOT STONE
CHAIR ELECT BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2.5
-
ERIN OUZTS
SECRETARY AND BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2.5
-
THOMAS EDWARD HANNAH JR
CHAIRMAN BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2.5
-
TRAVIS DEWYEA
TREASURER AND BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2.5
-
ALEXIS EVINS
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
CLAUDE SALEEBY
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
DREW CHAPPELL
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
JAMES BEARDEN
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Joe Lauer
Board Member
- Total calculated
- $0
- Hours/week
- 1
-
LEONARD STARKS
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
MARIANNA HABISREUTINGER
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
MIGUEL VILLARREAL
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
MUFFET CHAPMAN
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
PARKER CHAMPION
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
PAUL COTE
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
SAM GALLOWAY
EX OFFICIO BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
TASHMA GLYMPH
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
TERANCE DAWKINS
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
NATHAN DONALD
VP YOUTH DEVELOPMENT
- Total calculated
- $0
- Hours/week
- 45
-
RICK CALLEBS
CEO
- Total calculated
- $190,007
- From this org
- $172,024
- From related orgs
- $0
- Other
- $17,983
- Hours/week
- 45
Schedule J breakdown matched by us
- Base
- $172,024
- Bonus
- $0
- Other
- $0
- Deferred
- $16,701
- Nontaxable benefits
- $1,282
- Filer's total
- $190,007
-
RYAN FINNEY
VP OPERATIONS
- Total calculated
- $0
- Hours/week
- 45
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 · 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)
- Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation
- THE ORGIZATION USES THE NATIONAL YMCA SALARY ADMINISTRATION PROGRAM TO DETERMINE SALARIES AND COMPENSATION
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
- 2025
- Filed
- 15 June 2026
- IRS schema version
- 2025v4.1
- Source object
- 202621669349301082
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