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Nonprofiteer
← SOUTHERN DISTRICT YMCA-CAMP LINCOLN INC

Form 990 for tax year 2022

Filed by SOUTHERN DISTRICT YMCA-CAMP LINCOLN INC.

Totals

Total revenue
$6,026,645
Total expenses
$4,082,638
Contributions and grants received
$1,298,670
Grants paid
$0
Program service revenue
$3,731,921
Investment income
$19,061
Other revenue
$976,993
Total assets, end of year
$8,933,495
Total liabilities, end of year
$2,810,970
Net assets or fund balances, end of year
$6,122,525
Program services expenses (Part IX)
$3,456,983
Management and general expenses
$551,442
Fundraising expenses
$74,213
Program service expenses (Part III)
$3,456,983

Program services were 84.7% 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

    $0

  • 1d · Related organizations

    $0

  • 1e · Government grants (contributions)

    $1,140,070

  • 1f · All other contributions, gifts and grants

    $158,600

  • 1g · Noncash contributions included above

    $4,480

  • 2a · Program service revenue: Youth Development

    total $2,736,145 · related or exempt $2,736,145

  • 2b · Program service revenue: Healthy Living

    total $995,776 · related or exempt $995,776

  • 2c · Program service revenue: Social Responsibility

    total $0 · related or exempt $0

  • 2f · All other program service revenue

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

  • 3 · Investment income

    total $19,061 · excluded $19,061

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 7c · Gain or loss

    securities $0 · other assets $0

  • 9a · Gaming: gross income

    $93,925

  • 9b · Gaming: direct expenses

    $6,375

  • 9c · Net income from gaming

    total $87,550 · excluded $87,550

  • 11a · Other revenue: Miscellaneous Income

    total $3,439 · excluded $3,439

  • 11b · Other revenue: COVID Employee Retention Credit

    total $886,004 · excluded $886,004

  • 11d · All other revenue

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

  • 11e · Other revenue, total

    $889,443

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 $0 · program services $0

  • 3 · Grants to foreign organizations and individuals

    total $0 · program services $0

  • 5 · Compensation of officers, directors and key employees

    total $156,082 · program services $93,650 · management and general $49,083 · fundraising $13,349

  • 7 · Other salaries and wages

    total $1,940,525 · program services $1,675,321 · management and general $227,810 · fundraising $37,394

  • 8 · Pension plan contributions

    total $67,487 · program services $46,439 · management and general $21,048 · fundraising $0

  • 9 · Other employee benefits

    total $99,203 · program services $82,654 · management and general $16,549 · fundraising $0

  • 10 · Payroll taxes

    total $155,109 · program services $134,289 · management and general $16,938 · fundraising $3,882

  • 11b · Fees: legal

    total $7,227 · management and general $7,227

  • 11c · Fees: accounting

    total $59,000 · management and general $59,000

  • 11g · Fees: other

    total $19,983 · program services $18,934 · management and general $1,049 · fundraising $0

  • 12 · Advertising and promotion

    total $30,241 · program services $17,359 · management and general $9,759 · fundraising $3,123

  • 13 · Office expenses

    total $4,386 · program services $1,561 · management and general $1,139 · fundraising $1,686

  • 16 · Occupancy

    total $181,127 · program services $170,603 · management and general $9,323 · fundraising $1,201

  • 17 · Travel

    total $158,273 · program services $157,932 · management and general $341 · fundraising $0

  • 19 · Conferences, conventions and meetings

    total $43,262 · program services $27,191 · management and general $13,565 · fundraising $2,506

  • 20 · Interest

    total $85,225 · program services $81,193 · management and general $2,016 · fundraising $2,016

  • 21 · Payments to affiliates

    total $74,058 · program services $73,317 · management and general $741 · fundraising $0

  • 22 · Depreciation, depletion and amortization

    total $307,317 · program services $301,036 · management and general $4,854 · fundraising $1,427

  • 23 · Insurance

    total $113,332 · program services $96,332 · management and general $14,733 · fundraising $2,267

  • 24a · Other expenses: SUPPLIES

    total $232,437 · program services $211,797 · management and general $18,267 · fundraising $2,373

  • 24b · Other expenses: BANK AND CREDIT CARD FEES

    total $86,849 · program services $85,084 · management and general $1,765

  • 24c · Other expenses: CONTRACTED SERVICES

    total $214,538 · program services $147,859 · management and general $63,690 · fundraising $2,989

  • 24d · Other expenses: BAD DEBT

    total $16,018 · program services $15,018 · management and general $1,000

  • 24e · All other expenses

    total $30,959 · program services $19,414 · management and general $11,545 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $216,081 · end of year $261,938

  • 2 · Savings and temporary cash investments

    beginning of year $1,450,493 · end of year $1,434,128

  • 3 · Pledges and grants receivable

    beginning of year $0 · end of year $0

  • 4 · Accounts receivable

    beginning of year $13,917 · end of year $903,398

  • 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 $23,586 · end of year $31,954

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

    $8,891,135

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

    $2,691,259

  • 10c · Land, buildings and equipment, net

    beginning of year $6,408,191 · end of year $6,199,876

  • 11 · Investments: publicly traded securities

    beginning of year $0 · end of year $0

  • 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 $132,526 · end of year $102,201

  • 17 · Accounts payable and accrued expenses

    beginning of year $123,833 · end of year $132,775

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $32,604 · end of year $145,072

  • 20 · Tax-exempt bond liabilities

    beginning of year $3,285,794 · end of year $2,515,730

  • 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 $34,220 · end of year $17,393

  • 24 · Unsecured notes and loans payable

    beginning of year $559,500 · end of year $0

  • 25 · Other liabilities

    beginning of year $0 · end of year $0

  • 27 · Net assets without donor restrictions

    beginning of year $4,041,047 · end of year $5,985,054

  • 28 · Net assets with donor restrictions

    beginning of year $167,796 · end of year $137,471

  • 31 · Retained earnings, endowment or other funds

    end of year $0

Mission and programs · 2022

Mission

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

Activities or mission (Part I)

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 spirit, mind and body 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 Child Care.

  • YMCA CAMP LINCOLN - YMCA CAMP LINCOLN FOCUSES ON NURTURING THE POTENTIAL OF EVERY YOUTH AND TEEN. 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 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. IN PARTNERSHIP WITH KINGSTON LAKE ASSOCIATION AND THE TOWN OF KINGSTON, THE YMCA CHAMPIONS CONSERVATION, ENVIRONMENTAL EDUCATION AND SOCIAL RESPONSIBILITY.

    Expenses $1,509,907 · Revenue $1,932,180

  • 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, participate in programs and other community events. Our YMCA offers a full range of 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 business, and community organizations, the Y fosters not only health and well-being but social responsibility to be a community resource.

    Expenses $1,251,588 · Revenue $995,776

  • YMCA SCHOOL AGE CHILD CARE - 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), 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. THE YMCA OFFERS TUITION ASSISTANCE FOR PARENTS WHO CANNOT AFFORD THE FULL COST OF CHILD CARE, 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 $695,488 · Revenue $803,965

As filed on the 2022 return.

Listed in Part VII

  • Anthony Callendrello

    Director

    Total calculated
    $0
    Hours/week
    0.8

  • Bobby Kelly

    Director

    Total calculated
    $0
    Hours/week
    0.8

  • Christina Cassano

    Director

    Total calculated
    $0
    Hours/week
    0.8

  • Danette Wineberg

    Director

    Total calculated
    $0
    Hours/week
    0.8

  • David MacKay

    Director

    Total calculated
    $0
    Hours/week
    0.8

  • Janet Guen

    Director

    Total calculated
    $0
    Hours/week
    0.8

  • Jeffrey Neil

    Director

    Total calculated
    $0
    Hours/week
    0.8

  • Kate Cook

    Director

    Total calculated
    $0
    Hours/week
    0.5

  • Lindsay Sonnett

    Director

    Total calculated
    $0
    Hours/week
    0.8

  • Stanford Cross

    Director

    Total calculated
    $0
    Hours/week
    0.8

  • Tammy Gluck

    Director

    Total calculated
    $0
    Hours/week
    1

  • Wayne Loosigian

    Director

    Total calculated
    $0
    Hours/week
    0.8

  • Carole Matthews

    Secretary

    Total calculated
    $0
    Hours/week
    0.8

  • Jamie Brown

    Vice Chair

    Total calculated
    $0
    Hours/week
    1

  • Jennifer Young

    Treasurer

    Total calculated
    $0
    Hours/week
    0.8

  • Kimberly Masucci

    Chief Executive Officer

    Total calculated
    $156,082
    From this org
    $133,491
    From related orgs
    $0
    Other
    $22,591
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $133,491
    Bonus
    $0
    Other
    $0
    Deferred
    $13,538
    Nontaxable benefits
    $9,053
    Filer's total
    $156,082

  • Mark Paige

    Chair

    Total calculated
    $0
    Hours/week
    2

  • Steve Yevich

    Former Treasurer

    Total calculated
    $0
    Hours/week
    1.3

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 · Written employment contract
  • 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

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
2022
Filed
10 May 2023
IRS schema version
2022v5.0
Source object
202321309349301817

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