2024-05-15T13:05:14-05:00 2023-12-31 540737372 PBMARES LLP 725 JACKSON STREET SUITE 210 FREDERICKSBURG VA 22401 990 2023-01-01 540965826 RAPPAHANNOCK AREA YMCA INC RAPP 5403719622 212 BUTLER ROAD FREDERICKSBURG VA 22405 BARNEY CREILEY DIRECTOR OF FINANCE 5403719622 2024-05-15 1 BARNEY CREILEY XXX-XX-XXXX 0 JENNIFER N FRENCH CPA P00659678 5403713566 2024-05-15 X 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z BEVERLYN B JONES 212 BUTLER ROAD FREDERICKSBURG VA 22405 16374291 0 X WWW.FAMILY-YMCA.ORG X 1976 VA TO FOSTER PERSONAL GROWTH AND DEVELOPMENT AND TO SERVE COMMUNITY NEEDS BY PROVIDING QUALITY FITNESS AND RECREATION PROGRAMS IN AN ATMOSPHERE OF FELLOWSHIP AND CARING. 15 14 975 784 2310 0 3794207 2421844 10921741 13532401 -6701 148841 186651 125968 14895898 16229054 44941 1487 0 0 8598633 10136305 0 0 477325 5939859 6564815 14583433 16702607 312465 -473553 23104780 23017360 13178592 13248725 9926188 9768635 X TO FOSTER PERSONAL GROWTH AND DEVELOPMENT AND TO SERVE COMMUNITY NEEDS BY PROVIDING QUALITY FITNESS AND RECREATION PROGRAMS IN AN ATMOSPHERE OF FELLOWSHIP AND CARING. 0 0 6945538 6802878 MEMBERSHIP - THE RAPPAHANNOCK YMCA PROVIDES MEMBERSHIP TO FITNESS AND OTHER SERVICE FACILITIES TO COMMUNITY MEMBERS IN THE RAPPAHANNOCK AREA. MEMBERS HAVE ACCESS TO A VARIETY OF PROGRAMS AND YMCA LOCATIONS IN THE AREAS. IN 2023, THE ASSOCIATION MEMBERSHIP INCREASED FROM 22,777 TO 25,361. 4242011 4154881 CHILDCARE REVENUE - SCHOOL AGE CHILDREN. THE YOUTH EDUCATION PROGRAM IS DESIGNED TO HELP THOSE IN NEED TO FOSTER LEARNING SKILLS AND DEVELOP CRUCIAL LIFE SKILLS TO EMPOWER FUTURE SUCCESS. THE SCHOOL AGED CHILD CARE (S.A.C.C) PROGRAM SERVED AN AVERAGE OF 1,400 MONTHLY PARTICIPANTS IN 2023. APPROXIMATELY $412,000 OF DISCOUNTS AND SUBSIDIES WERE PROVIDED TO PARTICIPANTS. 1081714 1487 1059496 DAY CAMPS DURING THE SUMMER AND SCHOOL BREAKS HAD 715 AVERAGE WEEKLY PARTICIPANTS. OVER $116,799 IN DISCOUNTS AND SUBSIDIES WERE PROVIDED TO PARTICIPANTS. CAMPS COMBINE FUN VIA FIELD TRIPS, SWIMMING, STORYTELLING, MUSIC, SINGING, GAMES, SPORTS AND ARTS AND CRAFTS WITH THE Y'S CORE VALUES OF CARING, HONESTY, RESPECT, RESPONSIBILITY AND FAITH. 506491 496089 AQUATICS AND WELLNESS: THE AQUATICS DEPARTMENT FEATURES A VARIETY OF FITNESS PROGRAMS, AS WELL AS WATER SAFETY EDUCATION FOR ALL AGES. THE YMCA OPERATED OVER 10 PROGRAMS SPECIFICALLY DESIGNED WITH WELLNESS IN MIND. THE WELLNESS PROGRAM COVERS CPR COURSES, PROVIDES PERSONAL TRAINERS TO MEMBERS AND ASSISTS COMMUNITY MEMBERS IN HEALTH EDUCATION. 590822 578686 FACILITY RENTAL FOR AFTER SCHOOL AND FITNESS PROGRAMS. THE YMCA PROVIDES RENTALOPPORTUNITIES TO LOCAL SCHOOLS AND OTHER ORGANIZATIONS TO ENCOURAGE HEALTH ANDFITNESS AND OTHER SPORTS-BASED COMMUNITY-CENTERED TEAMS, SUCH AS SWIMMING ANDTENNIS TEAMS. 231727 226966 THE EARLY CHILDHOOD DEVELOPMENT, PRESCHOOL PROGRAMS PROVIDED CARE AND INSTRUCTION TO AN AVERAGE OF 161 CHILDREN WITH 83 OF THE PARTICIPANTS RECEIVING DISCOUNTS OR SUBSIDIES. 217880 213405 GYMNASIUM PROGRAMS CONSIST OF VARIOUS PHYSICAL ACTIVITIES IN ORDER TO PROMOTE ANACTIVE AND HEALTHY LIFESTYLE. IN 2023, THE YMCA WAS ABLE TO PROVIDE THE BREADTH OFPROGRAMS AND CONTINUE TO SERVE THE NUMBER OF PEOPLE THAT IT HAD IN THE PAST. 1546920 1515146 13816183 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 1 0 1 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 1 975 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 15 14 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 VA X THE ORGANIZATION 5403719622 212 BUTLER ROAD FREDERICKSBURG VA 22405 BERNARD C REILEY CEO 40.00 X X 236685 0 51062 BEN WAFLE PRESIDENT 1.00 X X 0 0 0 JOE KIRCHGESSNER VICE PRESIDENT 1.00 X X 0 0 0 AMY STANFORD DIRECTOR 1.00 X 0 0 0 BRANDON BOLES DIRECTOR 1.00 X 0 0 0 NICOLE COLE DIRECTOR 1.00 X 0 0 0 KATRYNA FRITH-WALKER DIRECTOR 1.00 X 0 0 0 KELLY GUEMPEL DIRECTOR 1.00 X 0 0 0 MICHAEL TINGLER BRANCH BOARD CHAIRMAN 1.00 X 0 0 0 MIKE TURNER DIRECTOR 1.00 X 0 0 0 THOMAS WHITTLE DIRECTOR 1.00 X 0 0 0 TONY FARLAND BRANCH BOARD CHAIRMAN 1.00 X 0 0 0 DARRELL DILA BRANCH BOARD CHAIRMAN 1.00 X 0 0 0 MICHAEL TRIVETT DIRECTOR 1.00 X 0 0 0 FRED DONAHOE BRANCH BOARD CHAIRMAN 1.00 X 0 0 0 ELIZABETH TAYLOR COO 40.00 X 100200 0 22791 MEAGHAN REILEY SENIOR VICE PRESIDENT 40.00 X 123484 0 36658 BEVERLYN JONES VP FINANCE AND ADMINISTRATION 40.00 X 119807 0 22719 ALICIA KINDRED EXECUTIVE DIRECTOR 40.00 X 109328 0 26374 689504 0 159604 5 0 1 0 EMC MECHANICAL SERVICES PO BOX 6328 RICHMOND VA 23230 MAINTENANCE SERVICES 206858 JOHNSON ROOFING SYSTEMS INC 230 U INDUSTRIAL DRIVE FREDERICKSBURG VA 22408 ROOFING REPAIRS 175817 SALMERON CLEANING SERVICES LLC 670 SOUTHVIEW CT A CULPEPER VA 22701 JANITORIAL SERVICES 161595 WILLIAMS & SONS LAWN CARE 7091 PASSAPUTANZY DR KING GEORGE VA 22485 LAWN CARE 147125 INFINITY TECHNOLOGIES 4530 PLANK ROAD STE 111 FREDERICKSBURG VA 22407 IT SUPPORT SERVICES 111107 10 12502 83250 989445 1336647 2421844 MEMBERSHIP FEES 713940 6802878 6802878 CHILDCARE REVENUE - SCHOOL AGE 713940 4154881 4154881 DAY CAMP REVENUE 713940 1059496 1059496 FACILITIES 713940 495163 495163 AQUATICS PROGRAMS 713940 316493 316493 703490 703490 13532401 117896 117896 30945 0 30945 30945 30945 167678 83250 144540 23138 23138 13401 697 12704 12704 TENNIS SERVICE REVENUE 900099 87816 87816 BANNER INCOME 541800 2310 2310 90126 16229054 13663866 2310 141034 1487 1487 410735 67759 265005 77971 7842872 6743125 801311 298436 373303 320103 38020 15180 862745 790902 47979 23864 646650 577337 53739 15574 1385817 700460 658655 26702 172639 168883 2234 1522 1062637 883282 179355 1441208 1421640 12433 7135 95072 60882 34190 35852 22562 13290 499073 449166 39926 9981 198110 198110 1223788 1168502 54326 960 193342 3867 189475 EQUIPMENT AND REPAIRS 147389 128228 19161 BAD DEBT EXPENSE 109888 109888 16702607 13816183 2409099 477325 936808 828834 1002016 793227 132234 292308 86492 81261 2791 2491 8126 19772 40517649 20950040 19704288 19567609 1000282 1429368 231743 2490 23104780 23017360 531174 624128 261216 216223 12256689 12303467 129513 104907 13178592 13248725 X 7855653 7173026 2070535 2595609 9926188 9768635 23104780 23017360 -473553 316000 0 X X 0 1 X 1 0 X 1340691 2053102 5979003 3794207 2421844 15588847 1340691 2053102 5979003 3794207 2421844 15588847 152384 15436463 6552 3762 3485 8745 117896 140440 2212 8500 1125 0 11837 62101 57976 87565 94213 87816 389671 16130795 53323203 0.95700 0.95990 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1295212 365000 30756 1690968 460000 834930 282 1295212 460000 460000 0 0 1127441 1127441 28557310 13351829 15205481 5950029 4946187 1003842 4882869 2652024 2230845 19567609 CAPITALIZED LEASES 102417 OPERATING LEASE LIABILITES 2490 104907 X 16647829 316000 136030 452030 16195799 33255 33255 16229054 16805384 136032 136032 16669352 33255 33255 16702607 PART V, LINE 4: THE ENDOWMENT FUND OF THE RAPPAHANNOCK AREA YMCA WAS ESTABLISHED TO SUPPORT THE ASSOCIATION FOR EITHER OPERATING EXPENSES OR CAPITAL EXPENSES. ESTABLISHMENT OF THE FUND IS A PROACTIVE MEASURE TAKEN TO INCREASE FINANCIAL STABILITY DURING FUTURE ECONOMIC DOWNTURNS AND PROVIDE FOR EMERGENCY NEEDS. PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER INTERNAL REVENUE CODE 501(C)(3) AND HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION UNDER CODE SECTION 509(A). THE ASSOCIATION PAYS TAXES ON UNRELATED BUSINESS INCOME. MANAGEMENT EVALUATED THE ASSOCIATION'S TAX POSITIONS AND CONCLUDED THAT THE ASSOCIATION HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF CURRENT GUIDANCE. THE ASSOCIATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. THE ASSOCIATION'S INCOME TAX RETURNS FOR THE YEARS 2018 AND LATER REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSES INCLUDED AS EXPENSES FOR FINANCIAL STATEMENTS 136,030. PART XI, LINE 4B - OTHER ADJUSTMENTS: GAIN ON DISPOSAL OF ASSETS INCLUDED IN EXPENSES FOR FINANCIAL STATEMENTS 30,945. BANNER INCOME INCLUDED IN EXPENSES FOR FINANCIAL STATEMENTS 2,310. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSES INCLUDED AS EXPENSES FOR FINANCIAL STATEMENTS 136,030. ROUNDING 2. PART XII, LINE 4B - OTHER ADJUSTMENTS: GAIN ON DISPOSAL OF ASSETS INCLUDED IN EXPENSES FOR FINANCIAL STATEMENTS 30,945. BANNER INCOME INCLUDED IN EXPENSES FOR FINANCIAL STATEMENTS 2,310. TENNIS/PICKLEBALL TOURNAMENT 30910 30910 102 19709 CASINO NIGHT 26542 26542 2419 15182 23 110226 110226 200 36830 70098 167678 167678 200 39351 104989 144540 23138 VA 1 0 0 0 0 0 1 GWYNETH'S GIFT FOUNDATION 2217 PRINCESS ANN ST 101 FREDERICKSBURG VA 22401 474428397 501(C)3 10000 0 GENERAL SUPPORT PART I, LINE 2: MANAGEMENT IDENTIFIES CERTAIN CAUSES AND ORGANIZATIONS THAT IT BELIEVES ARE WORTHY OF SUPPORT. TYPICALLY FUNDS ARE RAISED (VIA GENERAL FUNDRAISING AND SPECIAL EVENTS) SPECIFICALLY FOR SUPPORT OF THOSE CAUSES AND ORGANIZATIONS. X X X X 0 0 0 0 0 0 0 0 0 BERNARD C REILEY CEO 236685 0 0 0 0 0 29156 0 21906 0 287747 0 0 0 MEAGHAN REILEY SENIOR VICE PRESIDENT 123484 0 0 0 0 0 16142 0 20516 0 160142 0 0 0 WILLIAMS & SONS LAWN CARE FAMILY MEMBER OF CEO OWNS WILLIAMS & SONS LAWN CARE 147125 LAWN CARE SERVICES 0 FORM 990, PART VI, SECTION B, LINE 11B THE RAPPAHANNOCK AREA YMCA FINANCE COMMITTEE WILL REVIEW THE FORM 990, FORM 990-T AND RELATED SCHEDULES BEFORE THE ELECTRONIC SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C BYLAWS, ARTICLE II BOARD OF DIRECTORS SECTION 6-B ANY MEMBER IS REQUIRED TO DISQUALIFY HIMSELF OR HERSELF FROM VOTING ON ANY CONTRACT, TRANSACTION, FEE, PAYMENT OR OTHER MATTER THAT IS BEFORE THE BOARD, WHICH WOULD RESULT IN THE PAYMENT OF MONEY, DELIVERY OF SERVICE OR OTHER BENEFIT TO THE DIRECTOR OR COMMITTEE MEMBER. FORM 990, PART VI, SECTION B, LINE 15 FORM 990, PART VI, LINE 15A - ANNUAL REVIEW AND EVALUATION BY BOARD OF DIRECTORS WITHIN SALARY ADMINISTRATION GUIDELINE RECOMMENDATION PUT OUT BY HR TASKFORCE AND YMCA OF THE USA - THE ANNUAL REVIEW WAS DELAYED FOR 2023 BUT WILL BE CONDUCTED LATER THIS YEAR, IN 2024. FORM 990, PART VI, LINE 15B - ANNUAL REVIEW AND EVALUATION BY CEO WITHIN SALARY ADMINISTRATION GUIDELINE RECOMMENDATION PUT OUT BY HR TASK-FORCE AND YMCA OF THE USA. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAIABLE TO THE PUBLIC UPON REQUEST. PART XII, LINE 2C NO CHANGES WERE MADE FROM PRIOR YEAR.