Form 990 for tax year 2025

Revenue

Part VIII, the statement of revenue.

• 1c · Fundraising events

  $362,293

• 1f · All other contributions, gifts and grants

  $992,523

• 1g · Noncash contributions included above

  $126,878

• 2a · Program service revenue: MEMBERSHIP FEES

  total $6,445,736 · related or exempt $6,445,736

• 2b · Program service revenue: CHILDCARE - INFANT/TODDLER

  total $5,043,555 · related or exempt $5,043,555

• 2c · Program service revenue: CHILDCARE - SCHOOL AGE

  total $2,906,472 · related or exempt $2,906,472

• 2d · Program service revenue: PROGRAM FEES

  total $1,791,100 · related or exempt $1,791,100

• 2e · Program service revenue: DAY CAMP

  total $1,538,689 · related or exempt $1,538,689

• 2f · All other program service revenue

  total $272,121 · related or exempt $272,121

• 3 · Investment income

  total $471,661 · excluded $471,661

• 6a · Gross rents

  real property $94,035

• 6b · Less rental expenses

  real property $0

• 6c · Rental income or loss

  real property $94,035

• 6d · Net rental income or loss

  total $94,035 · excluded $94,035

• 7b · Less cost or other basis and sales expenses

  securities $11,401

• 7c · Gain or loss

  securities -$11,401

• 7d · Net gain or loss

  total -$11,401 · excluded -$11,401

• 8a · Fundraising events: gross income

  $16,131

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

  $362,293

• 8b · Fundraising events: direct expenses

  $80,016

• 8c · Net income from fundraising events

  total -$63,885 · excluded -$63,885

• 9a · Gaming: gross income

  $16,550

• 9b · Gaming: direct expenses

  $11,495

• 9c · Net income from gaming

  total $5,055 · excluded $5,055

• 11a · Other revenue: MISCELLANEOUS REVENUE

  total $11,243 · related or exempt $11,243

• 11e · Other revenue, total

  $11,243

Functional expenses

Part IX, the statement of functional expenses.

• 5 · Compensation of officers, directors and key employees

  total $1,125,667 · program services $876,653 · management and general $198,099 · fundraising $50,915

• 7 · Other salaries and wages

  total $8,712,468 · program services $6,785,145 · management and general $1,533,249 · fundraising $394,074

• 8 · Pension plan contributions

  total $655,815 · program services $483,209 · management and general $133,947 · fundraising $38,659

• 9 · Other employee benefits

  total $1,006,399 · program services $741,522 · management and general $205,552 · fundraising $59,325

• 10 · Payroll taxes

  total $746,372 · program services $549,932 · management and general $152,443 · fundraising $43,997

• 11c · Fees: accounting

  total $47,990 · program services $28,903 · management and general $19,087

• 11g · Fees: other

  total $395,668 · program services $238,296 · management and general $157,372

• 13 · Office expenses

  total $179,677 · program services $103,706 · management and general $64,256 · fundraising $11,715

• 16 · Occupancy

  total $1,271,956 · program services $1,254,774 · management and general $17,182

• 17 · Travel

  total $327,572 · program services $325,969 · management and general $1,603

• 19 · Conferences, conventions and meetings

  total $14,870 · program services $5,652 · management and general $8,557 · fundraising $661

• 20 · Interest

  total $516,833 · program services $494,970 · management and general $21,863

• 21 · Payments to affiliates

  total $265,598 · program services $265,598

• 22 · Depreciation, depletion and amortization

  total $1,452,039 · program services $1,385,255 · management and general $66,784

• 23 · Insurance

  total $279,966 · program services $279,966

• 24a · Other expenses: PROGRAM SUPPLIES

  total $1,208,190 · program services $1,057,987 · management and general $55,365 · fundraising $94,838

• 24b · Other expenses: MISCELLANEOUS

  total $317,151 · program services $286,109 · management and general $31,042

• 24c · Other expenses: EQUIPMENT REPAIR & MAIN

  total $169,574 · program services $99,599 · management and general $69,975

• 24d · Other expenses: OPERATING LEASE EXPENSE

  total $43,000 · program services $43,000

• 24e · All other expenses

  total $12,356 · program services $4,352 · management and general $5,210 · fundraising $2,794

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $2,050 · end of year $2,050

• 2 · Savings and temporary cash investments

  beginning of year $2,994,201 · end of year $1,678,224

• 3 · Pledges and grants receivable

  beginning of year $358,134 · end of year $251,709

• 4 · Accounts receivable

  beginning of year $70,584 · end of year $143,151

• 9 · Prepaid expenses and deferred charges

  beginning of year $100,239 · end of year $76,157

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

  $54,241,209

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

  $22,978,654

• 10c · Land, buildings and equipment, net

  beginning of year $31,071,231 · end of year $31,262,555

• 11 · Investments: publicly traded securities

  beginning of year $13,142,475 · end of year $16,652,572

• 15 · Other assets

  beginning of year $1,327,224 · end of year $1,223,534

• 17 · Accounts payable and accrued expenses

  beginning of year $1,107,954 · end of year $1,103,257

• 19 · Deferred revenue

  beginning of year $885,197 · end of year $1,032,254

• 23 · Secured mortgages and notes payable

  beginning of year $12,287,936 · end of year $11,918,212

• 25 · Other liabilities

  beginning of year $1,516,366 · end of year $1,415,083

• 27 · Net assets without donor restrictions

  beginning of year $22,299,881 · end of year $23,620,914

• 28 · Net assets with donor restrictions

  beginning of year $10,968,804 · end of year $12,200,232

The filer's explanations (Part III)

PART I, LINE 4A

PAUL KIELTYKA, FORMER PRESIDENT & CEO, RECEIVED A ONE TIME SEVERANCE PAY IN THE AMOUNT OF $10,000.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

• BERKELEY HEIGHTS YMCA LLC

  OPERATIONS OF A COMMUNITY CENTER · NJ · income $6,245,991 · assets $17,487,422

  Directly controlled by SUMMIT AREA YMCA