← LAKE COUNTY YOUNG MENS CHRISTIAN ASSOCIATION

Form 990 for tax year 2023

Filed by LAKE COUNTY YOUNG MENS CHRISTIAN ASSOCIATION.

Totals

Total revenue: $9,967,162
Total expenses: $10,438,367
Contributions and grants received: $1,408,390
Grants paid: $2,500
Program service revenue: $7,920,170
Investment income: $373,293
Other revenue: $265,309
Total assets, end of year: $31,218,773
Total liabilities, end of year: $5,879,252
Net assets or fund balances, end of year: $25,339,521
Program services expenses (Part IX): $9,813,105
Management and general expenses: $419,380
Fundraising expenses: $205,882
Program service expenses (Part III): $9,813,105

Program services were 94.0% 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

$64,347
1c · Fundraising events

$142,215
1e · Government grants (contributions)

$585,984
1f · All other contributions, gifts and grants

$615,844
1g · Noncash contributions included above

$61,310
2a · Program service revenue: HEALTHY LIFESTYLE PROG

total $3,960,085 · related or exempt $3,960,085
2b · Program service revenue: YOUTH DEVELOPMENT

total $3,168,068 · related or exempt $3,168,068
2c · Program service revenue: SOCIAL RESPONSIBILITY

total $792,017 · related or exempt $792,017
3 · Investment income

total $381,727 · excluded $381,727
7a · Gross sales of assets other than inventory

securities $1,759,747 · other assets $60,430
7b · Less cost or other basis and sales expenses

securities $1,828,611
7c · Gain or loss

securities -$68,864 · other assets $60,430
7d · Net gain or loss

total -$8,434 · related or exempt -$8,434
8a · Fundraising events: gross income

$116,049
8a · Fundraising events: contributions included on line 1c

$142,215
8b · Fundraising events: direct expenses

$98,519
8c · Net income from fundraising events

total $17,530 · excluded $17,530
9a · Gaming: gross income

$216,110
9b · Gaming: direct expenses

$114,128
9c · Net income from gaming

total $101,982 · excluded $101,982
10a · Gross sales of inventory

$14,357
10b · Cost of goods sold

$11,874
10c · Net income from sales of inventory

total $2,483 · excluded $2,483
11a · Other revenue: ERC INTEREST INCOME

total $113,941 · related or exempt $113,941
11b · Other revenue: MISCELLANEOUS INCOME

total $29,373 · related or exempt $29,373
11e · Other revenue, total

$143,314

Functional expenses

Part IX, the statement of functional expenses.

3 · Grants to foreign organizations and individuals

total $2,500 · program services $2,500
5 · Compensation of officers, directors and key employees

total $296,448 · program services $107,695 · management and general $181,799 · fundraising $6,954
7 · Other salaries and wages

total $4,680,684 · program services $4,521,038 · management and general $28,671 · fundraising $130,975
9 · Other employee benefits

total $606,407 · program services $541,256 · management and general $33,942 · fundraising $31,209
10 · Payroll taxes

total $446,932 · program services $415,503 · management and general $18,755 · fundraising $12,674
11b · Fees: legal

total $17,985 · program services $17,985
11c · Fees: accounting

total $21,012 · management and general $21,012
11d · Fees: lobbying

total $2,000 · program services $2,000
11f · Fees: investment management

total $35,986 · management and general $35,986
11g · Fees: other

total $254,116 · program services $230,418 · management and general $20,525 · fundraising $3,173
12 · Advertising and promotion

total $94,544 · program services $85,090 · management and general $2,836 · fundraising $6,618
13 · Office expenses

total $7,229 · program services $6,136 · management and general $656 · fundraising $437
14 · Information technology

total $40,128 · program services $35,128 · management and general $5,000
16 · Occupancy

total $862,267 · program services $843,748 · management and general $14,815 · fundraising $3,704
17 · Travel

total $14,995 · program services $7,497 · management and general $4,499 · fundraising $2,999
19 · Conferences, conventions and meetings

total $77,965 · program services $68,649 · management and general $7,453 · fundraising $1,863
20 · Interest

total $174,791 · program services $173,917 · management and general $874
21 · Payments to affiliates

total $146,516 · program services $124,539 · management and general $21,977
22 · Depreciation, depletion and amortization

total $722,900 · program services $722,900
23 · Insurance

total $114,712 · program services $112,457 · management and general $1,699 · fundraising $556
24a · Other expenses: SUPPLIES

total $1,299,324 · program services $1,279,015 · management and general $16,247 · fundraising $4,062
24b · Other expenses: MERCHANT SERVICE FEES

total $191,862 · program services $191,862
24c · Other expenses: LOSS ON DISPOSAL

total $190,592 · program services $190,592
24d · Other expenses: TELEPHONE

total $82,302 · program services $79,010 · management and general $2,634 · fundraising $658
24e · All other expenses

total $54,170 · program services $54,170

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $712,499 · end of year $916,170
2 · Savings and temporary cash investments

beginning of year $2,006,077 · end of year $4,277,452
3 · Pledges and grants receivable

beginning of year $304,697 · end of year $257,697
4 · Accounts receivable

beginning of year $11,006 · end of year $43,191
8 · Inventories for sale or use

beginning of year $422 · end of year $422
9 · Prepaid expenses and deferred charges

beginning of year $82,519 · end of year $60,631
10a · Land, buildings and equipment: cost or other basis

$26,587,295
10b · Land, buildings and equipment: accumulated depreciation

$10,706,804
10c · Land, buildings and equipment, net

beginning of year $15,567,025 · end of year $15,880,491
11 · Investments: publicly traded securities

beginning of year $9,952,324 · end of year $9,177,205
15 · Other assets

beginning of year $1,950,929 · end of year $605,514
17 · Accounts payable and accrued expenses

beginning of year $424,569 · end of year $683,999
19 · Deferred revenue

beginning of year $113,673 · end of year $371,040
20 · Tax-exempt bond liabilities

beginning of year $5,037,276 · end of year $4,679,860
25 · Other liabilities

beginning of year $217,021 · end of year $144,353
27 · Net assets without donor restrictions

beginning of year $16,291,839 · end of year $16,779,215
28 · Net assets with donor restrictions

beginning of year $8,503,120 · end of year $8,560,306

Mission and programs · 2023

Mission

THE MISSION OF THE LAKE COUNTY YMCA IS TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL.

YOUTH DEVELOPMENT THE LAKE COUNTY YMCA IS COMMITTED TO NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN. WE BELIEVE THAT ALL KIDS DESERVE THE OPPORTUNITY TO DISCOVER WHO THEY ARE AND WHAT THEY CAN ACHIEVE. THAT'S WHY WE HELP YOUNG PEOPLE CULTIVATE THE VALUES, SKILLS, AND RELATIONSHIPS THAT LEAD TO POSITIVE BEHAVIORS, BETTER HEALTH, AND EDUCATIONAL ACHIEVEMENT. OUR Y PROGRAMS, SUCH AS EARLY LEARNING, SCHOOL AGE AFTER-SCHOOL CHILD CARE, TEEN PROGRAMS, AND DAY CAMPS, OFFER A RANGE OF EXPERIENCES THAT ENRICH COGNITIVE, SOCIAL, PHYSICAL, AND EMOTIONAL GROWTH. IN 2023, WE IMPACTED 13,274 YOUNG LIVES IN OUR COMMUNITY. EARLY LEARNING PROGRAMS FOR YOUNGEST CHILDREN, AGES 3 TO 6 YEARS, USE DEVELOPMENTALLY APPROPRIATE CURRICULUM FOR PRESCHOOLERS. IT IS OUR COMMITMENT TO ENSURE ACCESS TO AN ENVIRONMENT AND PROGRAMMING THAT FOSTERS A LOVE OF LEARNING AND PREPARES EACH CHILD FOR KINDERGARTEN. SCHOOL-AGE CHILD CARE INCLUDES BEFORE-AND AFTER-SCHOOL LICENSED CHILD CARE AT 8 ELEMENTARY SCHOOLS IN 3 LOCAL SCHOOL DISTRICTS AS WELL AS FULL DAY PROGRAMMING ON SCHOOL HOLIDAYS AND SUMMER VACATION. STRUCTURED TIME INCLUDES DEDICATED READING TIME, FUN GAMES THAT REINFORCE CLASSROOM LEARNING, FIELD TRIPS AND DAILY PHYSICAL ACTIVITY. WE PROVIDE INDIVIDUAL ATTENTION AT THE END OF THEIR DAY TO MAKE SURE EACH CHILD IS PROGRESSING. SUMMER DAY CAMPS OFFER LEARNING OPPORTUNITIES IN A MORE CASUAL SETTING; WEEKLY THEMES GIVE CHILDREN THE CHOICE TO PURSUE INDIVIDUAL INTERESTS. A VARIETY OF INDOOR AND OUTDOOR ACTIVITIES KEEP CHILDREN BUSY, ENGAGED AND ENTERTAINED THROUGHOUT THE SUMMER MONTHS. TEEN PROGRAMS OFFER YOUTH AGES 12-17 LEADERSHIP DEVELOPMENT, CIVIC ENGAGEMENT OPPORTUNITIES, AND CREATIVE EXPERIENCES WITH ARTS AND HUMANITIES. DAY CAMP PROGRAMS ENCOURAGE AND FACILITATE OPPORTUNITIES FOR PERSONAL GROWTH AND YOUTH DEVELOPMENT. CAMP ACTIVITIES ARE UNDER THE SUPERVISION OF MATURE AND TRAINED VOLUNTEERS THAT EMPHASIZE FUN, LEADERSHIP DEVELOPMENT, SELF-ESTEEM, SOCIALIZATION, BUILDING CONFIDENCE AND AN APPRECIATION OF NATURE.

Expenses $3,925,242 · Revenue $3,168,068
HEALTHY LIVING THE LAKE COUNTY YMCA IS A LEADING VOICE ON HEALTH AND WELL-BEING. WE BRING FAMILIES CLOSER TOGETHER, ENCOURAGE GOOD HEALTH, AND FOSTER CONNECTIONS THROUGH FITNESS, SPORTS, FUN, AND SHARED INTERESTS. AS A RESULT, 41,517 PEOPLE IN OUR COMMUNITY RECEIVED THE SUPPORT, GUIDANCE, AND RESOURCES THEY NEED TO ACHIEVE GREATER HEALTH IN SPIRIT, MIND, AND BODY. THIS IS PARTICULARLY IMPORTANT AS OUR NATION STRUGGLES WITH AN OBESITY CRISIS, FAMILIES STRIVING FOR WORK/LIFE BALANCE, AND INDIVIDUALS SEARCH FOR PERSONAL FULFILLMENT. OUR PROGRAMS ARE ACCESSIBLE, AFFORDABLE, AND OPEN TO ALL FAITHS, BACKGROUNDS, ABILITIES, AND INCOME LEVELS. WE PROVIDED 476,129 IN FINANCIAL ASSISTANCE TO PEOPLE WHO OTHERWISE MAY NOT HAVE BEEN ABLE TO AFFORD TO PARTICIPATE. HEALTH, WELL-BEING AND FITNESS IS A CORNERSTONE OF THE YMCA. GROUP EXERCISE CLASSES ARE AVAILABLE FOR ALL AGES, ACTIVITY LEVELS AND INTERESTS. HEALTHY LIFESTYLES EDUCATION AND SUPPORT PROGRAMS ARE OFFERED THAT SPECIFICALLY ADDRESS AREAS SUCH AS DIABETES PREVENTION AND CHILDHOOD OBESITY. WELLNESS COACHES PROVIDE GUIDANCE WITH PERSONAL FITNESS AT ALL LEVELS. AS A RESULT OF THE PANDEMIC WE ADDED VIRTUAL CLASS OFFERINGS AND CREATED A LIBRARY FOR ONGOING ACCESS. SPORTS AND RECREATION ACTIVITIES AND PROGRAMS BRING PEOPLE TOGETHER WITH SHARED ATHLETIC AND RECREATIONAL INTERESTS. YOUTH SPORTS PROGRAMS TEACH NEW SKILLS, TEAMWORK, AND SPORTSMANSHIP. FUN AND LOVE FOR THE GAME IS EMPHASIZED OVER WINNING. AQUATICS PROGRAMS OFFER A WIDE VARIETY OF WATER ACTIVITIES FOR ALL AGES. FAMILY TIME IS ENCOURAGED THROUGHOUT THE FACILITIES. PROGRAMS ARE OFFERED THAT PROMOTE FAMILIES HAVING FUN AND GROWING TOGETHER.

Expenses $4,906,553 · Revenue $3,960,085
SOCIAL RESPONSIBILITY THE LAKE COUNTY YMCA BELIEVES IN GIVING BACK AND SUPPORTING OUR NEIGHBORS. WE HAVE BEEN LISTENING AND RESPONDING TO OUR COMMUNITY'S MOST CRITICAL SOCIAL NEEDS FOR OVER 150 YEARS. Y PROGRAMS, SUCH AS MILITARY OUTREACH, VOLUNTEER OPPORTUNITIES AND PARTNERS FOR ANNUAL CAMPAIGN, ARE EXAMPLES OF HOW WE DELIVER TRAINING, RESOURCES, AND SUPPORT THAT EMPOWER OUR NEIGHBORS TO EFFECT CHANGE, BRIDGE GAPS, AND OVERCOME OBSTACLES. THIS YEAR WE ENGAGED Y MEMBERS, PARTICIPANTS, AND VOLUNTEERS IN ACTIVITIES THAT STRENGTHEN OUR COMMUNITY AND PAVE THE WAY FOR FUTURE GENERATIONS TO THRIVE. MILITARY OUTREACH INITIATIVE PROVIDES FREE MEMBERSHIPS TO FAMILY MEMBERS OF ACTIVE DUTY MILITARY SERVING OVERSEAS. OUR YMCA OFFERS SUPPORT AND RESOURCES FOR FAMILIES OF THOSE WHO SERVE OUR COUNTRY DURING A TIME OF STRESS. THE YOUTH INVESTMENT PROGRAM ASSISTS TEENS IN FULFILLING COURT REQUIRED COMMUNITY SERVICE AND RESTITUTION. PROGRAM LEADERS INTERVENE AND INVEST IN THE LIVES OF TROUBLED YOUTH, BREAKING THE CYCLE OF HOPELESSNESS AND SELF- DESTRUCTION, EMPOWERING THEM TO SUCCEED. VOLUNTEERISM AT THE YMCA GIVES BUSINESS AND COMMUNITY LEADERS, PARENTS, TEENS, AND INDIVIDUALS THE OPPORTUNITY TO GIVE BACK BY BECOMING INVOLVED IN PROGRAMS IMPORTANT TO THEM AND THE COMMUNITY. PROGRAM VOLUNTEERS SERVE AS COACHES, INSTRUCTORS AND MOTIVATORS TO PEOPLE OF ALL AGES. VOLUNTEERS PROVIDE KEY SUPPORT IN THE YMCA'S ANNUAL SUPPORT CAMPAIGN. VOLUNTEERS GAVE 2,787 HOURS OG THEIR TIME AND TALENT TO THE Y. PARTNERS FOR YOUTH ALLOWS FOR CHILDREN, FAMILIES, AND PEOPLE OF ALL AGES TO ENJOY THE PROGRAMS AND SERVICES THE YMCA HAS TO OFFER. WE RELY ON THE GENEROSITY OF OUR COMMUNITY TO REACH OUR FUNDRAISING GOAL WHICH UNDERWRITES THE PROGRAM COSTS AND MEMBERSHIP FOR THE LESS PRIVILEGED IN OUR COMMUNITY. TOGETHER WE MAKE A DIFFERENCE IN THE LIVES OF THOSE WE SERVE, EVERY DAY.

Expenses $981,310 · Revenue $792,017
TO PROVIDE INTERNATIONAL FINANCIAL SUPPORT TO YMCA'S WORLD WIDE

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

Listed in Part VII

Richard BennettRICHARD BENNETT

EXECUTIVE DI

Total calculated

$217,776

From this org

$180,652

From related orgs

$0

Other

$37,124

Hours/week

40

Schedule J breakdown matched by us

Base

$180,652

Bonus

not reported

Other

not reported

Deferred

$14,452

Nontaxable benefits

$22,672

Filer's total

$217,776
Carolyn TippieCAROLYN TIPPIE

CFO

Total calculated

$136,413

From this org

$115,796

From related orgs

$0

Other

$20,617

Hours/week

40
Anthony AmeoANTHONY AMEO

BOARD MEMBER

Total calculated

$0

Hours/week

0
Terri CainTERRI CAIN

VICE PRESIDE

Total calculated

$0

Hours/week

0
Kathryn CassidyKATHRYN CASSIDY

CHAIR

Total calculated

$0

Hours/week

0
Michelle DaveyMICHELLE DAVEY

BOARD MEMBER

Total calculated

$0

Hours/week

0
Dan DeitrichDAN DEITRICH

BOARD MEMBER

Total calculated

$0

Hours/week

0
Andrew GardnerANDREW GARDNER

BOARD MEMBER

Total calculated

$0

Hours/week

0
Kim HudsonKIM HUDSON

BOARD MEMBER

Total calculated

$0

Hours/week

0
Jeff MalishJEFF MALISH

BOARD MEMBER

Total calculated

$0

Hours/week

0
Judy MartinsonJUDY MARTINSON

BOARD MEMBER

Total calculated

$0

Hours/week

0
Frank McGortyFRANK MCGORTY

BOARD MEMBER

Total calculated

$0

Hours/week

0
Ken MearsKEN MEARS

TREASURER

Total calculated

$0

Hours/week

0
Sanjay ParkerSANJAY PARKER

PRESIDENT

Total calculated

$0

Hours/week

0
Katie RittsKATIE RITTS

CHAIR

Total calculated

$0

Hours/week

0
Amy RodenhausenAMY RODENHAUSEN

BOARD MEMBER

Total calculated

$0

Hours/week

0
Lynn RomanLYNN ROMAN

BOARD MEMBER

Total calculated

$0

Hours/week

0
Jon SnyderJON SNYDER

CHAIR

Total calculated

$0

Hours/week

0
William SpringerWILLIAM SPRINGER

BOARD MEMBER

Total calculated

$0

Hours/week

0
Paula StrumblyPAULA STRUMBLY

BOARD MEMBER

Total calculated

$0

Hours/week

0
Gerald R WalkerGERALD R WALKER

BOARD MEMBER

Total calculated

$0

Hours/week

0
Gregory WestGREGORY WEST

SECRETARY

Total calculated

$0

Hours/week

0
Jon WilterdinkJON WILTERDINK

BOARD MEMBER

Total calculated

$0

Hours/week

0

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

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 III: COMPENSATION PROCESS FOR TOP OFFICIAL - THE HUMAN RESOURCES COMMITTEE REVIEWS COMPENSATION FOR THE CEO. HE PROVIDES COMPARISON DATA FROM Y-USA, OTHER NON-PROFITS, OHIO AREA YMCAS ETC. THAT COMMITTEE ALSO MAKES THE RECOMMENDATION ABOUT PERCENTAGE RAISES FOR STAFF BUT THE CEO IS ACTUALLY THE ONE WHO DECIDES FOR "OTHER OFFICERS OR KEY EMPLOYEES."

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: 2023
Filed: 16 July 2024
IRS schema version: 2023v5.0
Source object: 202422489349300002

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