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← YOUNG MENS CHRISTIAN ASSOCIATION OF GREATER SPARTANBURG

Form 990 for tax year 2024

Filed by YOUNG MENS CHRISTIAN ASSOCIATION OF GREATER SPARTANBURG.

Totals

Total revenue
$12,898,238
Total expenses
$9,340,047
Contributions and grants received
$3,464,879
Grants paid
$675,157
Program service revenue
$8,545,509
Investment income
$485,436
Other revenue
$402,414
Total assets, end of year
$28,746,713
Total liabilities, end of year
$5,855,894
Net assets or fund balances, end of year
$22,890,819
Program services expenses (Part IX)
$7,404,773
Management and general expenses
$1,358,118
Fundraising expenses
$577,156
Program service expenses (Part III)
$7,404,773

Program services were 79.3% 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.

  • 1a · Federated campaigns

    $0

  • 1b · Membership dues

    $0

  • 1c · Fundraising events

    $8,100

  • 1d · Related organizations

    $0

  • 1e · Government grants (contributions)

    $75,000

  • 1f · All other contributions, gifts and grants

    $3,381,779

  • 1g · Noncash contributions included above

    $121,256

  • 2a · Program service revenue: Membership Revenue

    total $5,686,861 · related or exempt $5,686,861

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

    total $626,143 · related or exempt $626,143

  • 2c · Program service revenue: Day Camp Revenue

    total $598,244 · related or exempt $598,244

  • 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 $1,634,261 · related or exempt $1,634,261 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $485,436 · excluded $485,436

  • 6a · Gross rents

    real property $346,655

  • 6c · Rental income or loss

    real property $346,655 · personal property $0

  • 6d · Net rental income or loss

    total $346,655 · excluded $346,655

  • 7c · Gain or loss

    securities $0 · other assets $0

  • 8a · Fundraising events: gross income

    $36,959

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

    $8,100

  • 8b · Fundraising events: direct expenses

    $20,163

  • 8c · Net income from fundraising events

    total $16,796 · excluded $16,796

  • 10a · Gross sales of inventory

    $17,873

  • 10c · Net income from sales of inventory

    total $17,873 · excluded $17,873

  • 11a · Other revenue: OTHER REVENUE

    total $21,090 · excluded $21,090

  • 11d · All other revenue

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

  • 11e · Other revenue, total

    $21,090

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $0 · program services $0

  • 2 · Grants to domestic individuals

    total $675,157 · program services $675,157

  • 3 · Grants to foreign organizations and individuals

    total $0 · program services $0

  • 4 · Benefits paid to or for members

    total $0 · program services $0

  • 5 · Compensation of officers, directors and key employees

    total $894,940 · program services $286,606 · management and general $268,708 · fundraising $339,626

  • 7 · Other salaries and wages

    total $3,223,135 · program services $3,048,413 · management and general $98,218 · fundraising $76,504

  • 8 · Pension plan contributions

    total $218,016 · program services $130,159 · management and general $39,198 · fundraising $48,659

  • 9 · Other employee benefits

    total $251,233 · program services $183,830 · management and general $35,991 · fundraising $31,412

  • 10 · Payroll taxes

    total $311,354 · program services $257,395 · management and general $20,845 · fundraising $33,114

  • 11b · Fees: legal

    total $2,108 · management and general $2,108

  • 11c · Fees: accounting

    total $92,500 · management and general $92,500

  • 11f · Fees: investment management

    total $22,825 · management and general $22,825

  • 11g · Fees: other

    total $568,214 · program services $417,390 · management and general $142,429 · fundraising $8,395

  • 12 · Advertising and promotion

    total $28,532 · program services $6,284 · management and general $22,248

  • 14 · Information technology

    total $51,898 · management and general $51,898

  • 16 · Occupancy

    total $488,044 · program services $428,443 · management and general $45,809 · fundraising $13,792

  • 17 · Travel

    total $107,800 · program services $81,762 · management and general $26,038

  • 19 · Conferences, conventions and meetings

    total $40,604 · program services $23,552 · management and general $17,044 · fundraising $8

  • 20 · Interest

    total $129,928 · management and general $129,928

  • 21 · Payments to affiliates

    total $156,150 · program services $140,535 · management and general $15,615 · fundraising $0

  • 22 · Depreciation, depletion and amortization

    total $735,374 · program services $648,637 · management and general $86,737

  • 23 · Insurance

    total $145,775 · program services $40,792 · management and general $103,849 · fundraising $1,134

  • 24a · Other expenses: SUPPLIES

    total $709,666 · program services $617,914 · management and general $89,739 · fundraising $2,013

  • 24b · Other expenses: BANK CHARGES

    total $137,448 · program services $123,699 · management and general $13,749

  • 24c · Other expenses: Maint & Small Equipment

    total $109,979 · program services $108,061 · fundraising $1,918

  • 24d · Other expenses: Equipment & Building Rentals

    total $99,012 · program services $87,425 · management and general $11,587

  • 24e · All other expenses

    total $140,355 · program services $98,719 · management and general $21,055 · fundraising $20,581

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,505,590 · end of year $2,440,759

  • 2 · Savings and temporary cash investments

    beginning of year $7,620,209 · end of year $6,648,627

  • 3 · Pledges and grants receivable

    beginning of year $348,700 · end of year $1,487,792

  • 4 · Accounts receivable

    beginning of year $144,299 · end of year $196,842

  • 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 $44,393 · end of year $12,843

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

    $26,022,944

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

    $12,884,364

  • 10c · Land, buildings and equipment, net

    beginning of year $13,431,595 · end of year $13,138,580

  • 11 · Investments: publicly traded securities

    beginning of year $0 · end of year $561,882

  • 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 $4,017,574 · end of year $4,259,388

  • 17 · Accounts payable and accrued expenses

    beginning of year $112,840 · end of year $285,284

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $43,609 · end of year $127,279

  • 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 $5,875,820 · end of year $5,418,662

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $98,641 · end of year $24,669

  • 27 · Net assets without donor restrictions

    beginning of year $18,356,707 · end of year $17,734,125

  • 28 · Net assets with donor restrictions

    beginning of year $2,624,743 · end of year $5,156,694

  • 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 · 2024

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 $5,517,026 · Grants $462,575 · Revenue $5,686,861

  • 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 $1,887,747 · Grants $212,582 · Revenue $2,858,648

As filed on the 2024 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

  • Bethany Smith

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Carol Brunson

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Drew Chappell

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Harry Schoen

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • James Bearden

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Jason Head

    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

  • Paul Cote

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Randall Gary

    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

  • Cassie Lloyd

    VP DEVELOPMENT

    Total calculated
    $0
    Hours/week
    40

  • Nathan Donald

    VP YOUTH DEVELOPMENT

    Total calculated
    $0
    Hours/week
    45

  • Rick Callebs

    CEO

    Total calculated
    $324,071
    From this org
    $290,087
    From related orgs
    $0
    Other
    $33,984
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $290,087
    Bonus
    $0
    Other
    $0
    Deferred
    $33,984
    Nontaxable benefits
    $0
    Filer's total
    $324,071

  • 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
2024
Filed
13 June 2025
IRS schema version
2024v5.1
Source object
202501649349301455

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