← SOUTHERN DISTRICT YMCA-CAMP LINCOLN INC

Form 990 for tax year 2023

Filed by SOUTHERN DISTRICT YMCA-CAMP LINCOLN INC.

Totals

Total revenue: $5,281,568
Total expenses: $4,814,309
Contributions and grants received: $418,546
Grants paid: $122,500
Program service revenue: $4,560,280
Investment income: $169,962
Other revenue: $132,780
Total assets, end of year: $9,069,368
Total liabilities, end of year: $2,469,585
Net assets or fund balances, end of year: $6,599,783
Program services expenses (Part IX): $4,105,616
Management and general expenses: $626,047
Fundraising expenses: $82,646
Program service expenses (Part III): $4,105,616

Program services were 85.3% 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.

1c · Fundraising events

$31,319
1e · Government grants (contributions)

$100,884
1f · All other contributions, gifts and grants

$286,343
1g · Noncash contributions included above

$17,076
2a · Program service revenue: Youth development

total $3,204,985 · related or exempt $3,204,985
2b · Program service revenue: Healthy living

total $1,355,295 · related or exempt $1,355,295
3 · Investment income

total $170,940 · excluded $170,940
6a · Gross rents

real property $30,712
6b · Less rental expenses

real property $866
6c · Rental income or loss

real property $29,846
6d · Net rental income or loss

total $29,846 · related or exempt $27,005 · unrelated business $2,841
7b · Less cost or other basis and sales expenses

other assets $978
7c · Gain or loss

other assets -$978
7d · Net gain or loss

total -$978 · excluded -$978
8a · Fundraising events: gross income

$0
8a · Fundraising events: contributions included on line 1c

$31,319
8b · Fundraising events: direct expenses

$5,818
8c · Net income from fundraising events

total -$5,818 · excluded -$5,818
9a · Gaming: gross income

$109,536
9b · Gaming: direct expenses

$3,750
9c · Net income from gaming

total $105,786 · excluded $105,786
10a · Gross sales of inventory

$13,947
10b · Cost of goods sold

$10,981
10c · Net income from sales of inventory

total $2,966 · related or exempt $2,966

Functional expenses

Part IX, the statement of functional expenses.

2 · Grants to domestic individuals

total $122,500 · program services $122,500
5 · Compensation of officers, directors and key employees

total $170,832 · program services $139,550 · management and general $28,029 · fundraising $3,253
7 · Other salaries and wages

total $2,281,924 · program services $1,909,545 · management and general $322,374 · fundraising $50,005
8 · Pension plan contributions

total $64,193 · program services $42,310 · management and general $21,883
9 · Other employee benefits

total $178,451 · program services $123,221 · management and general $55,230
10 · Payroll taxes

total $184,413 · program services $154,402 · management and general $26,031 · fundraising $3,980
11b · Fees: legal

total $10,535 · management and general $10,535
11c · Fees: accounting

total $30,575 · management and general $30,575
11g · Fees: other

total $147,259 · program services $92,091 · management and general $49,090 · fundraising $6,078
12 · Advertising and promotion

total $26,553 · program services $14,135 · management and general $4,715 · fundraising $7,703
13 · Office expenses

total $353,105 · program services $315,687 · management and general $36,320 · fundraising $1,098
16 · Occupancy

total $285,462 · program services $283,058 · management and general $1,202 · fundraising $1,202
17 · Travel

total $224,201 · program services $212,498 · management and general $7,618 · fundraising $4,085
19 · Conferences, conventions and meetings

total $49,975 · program services $29,545 · management and general $18,451 · fundraising $1,979
20 · Interest

total $75,461 · program services $71,429 · management and general $2,016 · fundraising $2,016
22 · Depreciation, depletion and amortization

total $307,325 · program services $305,036 · management and general $1,789 · fundraising $500
23 · Insurance

total $89,830 · program services $79,247 · management and general $9,836 · fundraising $747
24a · Other expenses: Program supplies

total $191,490 · program services $191,137 · management and general $353
24b · Other expenses: Provision for bad debts

total $20,225 · program services $20,225

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $261,938 · end of year $308,979
2 · Savings and temporary cash investments

beginning of year $1,434,128 · end of year $2,473,769
4 · Accounts receivable

beginning of year $903,398 · end of year $41,130
9 · Prepaid expenses and deferred charges

beginning of year $31,954 · end of year $54,267
10a · Land, buildings and equipment: cost or other basis

$8,538,784
10b · Land, buildings and equipment: accumulated depreciation

$2,505,417
10c · Land, buildings and equipment, net

beginning of year $6,199,876 · end of year $6,033,367
14 · Intangible assets

end of year $45,656
15 · Other assets

beginning of year $102,201 · end of year $112,200
17 · Accounts payable and accrued expenses

beginning of year $132,775 · end of year $351,769
19 · Deferred revenue

beginning of year $145,072 · end of year $55,506
20 · Tax-exempt bond liabilities

beginning of year $2,515,730 · end of year $2,011,409
23 · Secured mortgages and notes payable

beginning of year $17,393 · end of year $0
25 · Other liabilities

beginning of year $0 · end of year $50,901
27 · Net assets without donor restrictions

beginning of year $5,985,054 · end of year $6,320,812
28 · Net assets with donor restrictions

beginning of year $137,471 · end of year $278,971

Mission and programs · 2023

Mission

We inspire and nurture lifelong development of youth, adults, families, and communities through programs that strengthen the spirit, mind, and body, while being welcoming and accessible to all.

Activities or mission (Part I)

(See Schedule O)Southern District YMCA/Camp Lincoln, Inc. has been listening and responding to our communities' most critical social needs since 1926. Southern District YMCA supports its communities with neighborhood-based programs and services that annually impact the lives of more than 20,000 residents in Rockingham County, NH, and beyond. YMCA programs build healthy spirits, minds, and bodies for all. Every day, we work side-by-side with our neighbors to make sure that everyone, regardless of age, income, or background, has the opportunity to learn, grow, and thrive. We improve lives and strengthen character by fostering youth and family development, healthy living, and social responsibility. Passionate staff and volunteers deliver the Y's mission through three (3) branches: Exeter Area YMCA, YMCA Camp Lincoln, and YMCA school age childcare.

YMCA Camp Lincoln - YMCA Camp Lincoln focuses on nurturing the potential of every youth and teen during 10 weeks each summer. We believe that every child deserves the opportunity to discover who they are and what they can achieve. At Camp Lincoln, children develop talents, grow sportsmanship and leadership skills, and most importantly, learn how to be themselves. In this program area that focuses on youth development, Camp Lincoln uses the outdoors to teach healthy living, character development, social growth, fitness, water safety and environmental education. At YMCA Camp Lincoln, no child has ever been turned away because they could not afford to pay. (Continued on Schedule O)In partnership with the Kingston Lake Association and the Town of Kingston, the YMCA champions conservation, environmental education, and social responsibility.

Expenses $1,761,055 · Grants $73,089 · Revenue $2,142,215
Exeter Area YMCA - Exeter Area YMCA serves all people, regardless of their ability to pay, with programs that develop the spirit, mind, and body. We offer financial assistance and scholarship opportunities for youth, adults, and families to obtain memberships, and to participate in programs and other community events. Our YMCA offers a wide range of evidence-based health, well-being, adaptive physical activity, and fitness programs that provide the resources and guidance to maintain or improve physical activity, health and wellness, and mental strength. Through collaborations with other nonprofits, schools, local businesses, and community organizations, the Y fosters not only health and well-being but social responsibility to be a community resource.

Expenses $1,491,752 · Grants $38,679 · Revenue $1,352,898
YMCA school age childcare - the mission of the YMCA is realized in the lives of the children we serve in our state-licensed before and after school programs where the children receive academic assistance, participate in character development, health and wellness, homework support, literacy, STEM (science, technology, engineering, and math) experiences, service learning, and social competence and conflict resolution. The Y partners with school districts to ensure affordable care so that children of working families learn foundational skills, develop healthy, trusting relationships and build self-reliance through the YMCA values of caring, honesty, respect, and responsibility. (Continued on Schedule O)The YMCA offers tuition assistance for parents who cannot afford the full cost of childcare, ensuring every family has access to vital before and after school care. In addition to before and after school care, this program operates an eight-week summer camp designed to build on the progress students make during the school year, provide them with engaging, fun, educational field trips and take twice-weekly trips to Camp Lincoln.

Expenses $852,809 · Grants $10,732 · Revenue $1,095,138

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

Listed in Part VII

Tim Bateman

Director

Total calculated

$0

Hours/week

0.5
Michelle Berke

Director

Total calculated

$0

Hours/week

0.5
Christina Cassano

Director

Total calculated

$0

Hours/week

0.5
Cheryl Constantini

Director

Total calculated

$0

Hours/week

0.5
Kate Cook

Director

Total calculated

$0

Hours/week

0.5
Stanford Cross

Director (end 8/2023)

Total calculated

$0

Hours/week

0.5
Tammy Gluck

Director

Total calculated

$0

Hours/week

0.5
Janet Guen

Director

Total calculated

$0

Hours/week

0.5
Bobby Kelly

Director (end 6/2023)

Total calculated

$0

Hours/week

0.5
Wayne Loosigian

Director

Total calculated

$0

Hours/week

0.5
David MacKay

Director

Total calculated

$0

Hours/week

0.5
Maureen Pecora

Director

Total calculated

$0

Hours/week

0.5
Lindsay Sonnett

Director

Total calculated

$0

Hours/week

0.5
Danette Wineberg

Director

Total calculated

$0

Hours/week

0.5
Jeffrey Neil

Chair

Total calculated

$0

Hours/week

2
Jamie Brown

Vice Chair

Total calculated

$0

Hours/week

1
Jennifer Young

Treasurer

Total calculated

$0

Hours/week

1
Carole Matthews

Secretary

Total calculated

$0

Hours/week

1
Kimberly Masucci

CEO

Total calculated

$170,832

From this org

$150,852

From related orgs

$0

Other

$19,980

Hours/week

40

Schedule J breakdown matched by us

Base

$145,852

Bonus

$5,000

Other

$0

Deferred

$15,311

Nontaxable benefits

$4,669

Filer's total

$170,832

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 · Compensation survey or study
3 · Approval by the board or compensation committee
7 · Other non-fixed payments

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
8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Part I, Line 7: The Organization may from time-to-time award employed officers, key employees, or its highest compensated employees bonuses, performance awards, and other incentive compensation based on defined metrics, measurable goals, and as deemed appropriate given the Organization's compensation policies and financial condition.

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.

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.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

Beneficial remainder trust

T · Charitable endowment · NH · 100% owned · share of assets $112,200 · controlled entity

Directly controlled by Southern District YMCA-Camp Lincoln Inc

Provenance

Return type: form_990
Tax year: 2023
Filed: 28 May 2024
IRS schema version: 2023v5.0
Source object: 202421629349300527

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