2024-06-14T15:26:26+00:00 2023-12-31 510442395 Kirsch CPA Group LLC 2 S Third Street Suite 400 Hamilton OH 45011 990 2023-01-01 310536719 GREAT MIAMI VALLEY YMCA GREA 5138870001 105 N SECOND STREET HAMILTON OH 45011 Kelly Freyler Chief Financial Officer 2024-06-14 true Karen Staley Freyler 999009999 Jill Frieden P01581134 5138586040 2023 2023-04-26 12:10:37Z Kelly Freyler 105 N SECOND STREET HAMILTON OH 45011 13163614 false X WWW.GMVYMCA.ORG X 1889 OH With over 130 years of presence in the Butler County community, the GREAT MIAMI VALLEY YMCA pledges to enhance our community by focusing on youth development, promoting healthy living, and fostering social responsibility. As an association, our dedication extends to serving all individuals irrespective of age, gender, or ability. Ensuring the safety and welfare of each individual we engage with is paramount to us. We collaborate with every individual and family to identify programs that offer the safest environment for their growth and well-being. 24 24 620 315 -2494 -2494 2350353 1182633 9585209 10271204 1141225 737786 392386 375672 13469173 12567295 27141 10194 0 5869972 6457637 0 83697 5786294 6305551 11683407 12773382 1785766 -206087 35821072 35460579 14983537 13700461 20837535 21760118 X With over 130 years of presence in the Butler County community, the GREAT MIAMI VALLEY YMCA pledges to enhance our community by focusing on youth development, promoting healthy living, and fostering social responsibility. As an association, our dedication extends to serving all individuals irrespective of age, gender, or ability. Ensuring the safety and welfare of each individual we engage with is paramount to us. We collaborate with every individual and family to identify programs that offer the safest environment for their growth and well-being. false false 7871142 7308279 Childcare * Every day matters in the holistic development and education of children. We provide a nurturing environment and caring teachers for 475 children from infants through age 12 to learn social, emotional, physical and educational skills. YMCA Before and After School programs serve 14 schools, representing different school districts throughout Butler and Warren County at various locations. Collaborations with Hamilton, Talawanda, Franklin Schools, Edgewood, Middletown, Fairfield, and local churches made these programs possible. * Highly trained teachers, fewer children per classroom and commitment to continuous improvement in early education programming earned 45 Step Up to Quality Stars or NAEYC (National Association for the Education of Young Children) for eight of our YMCA programs. 674669 626424 Swim, Sports & Play * Staying active is key to a child's well-being. 2249 kids exerted energy and learned new skills in basketball, soccer, and baseball. * 1606 youth were taught how to be safer around water through swim lesson programs. Health, Well-being and Wellness * At the Y, you can achieve good health, challenge yourself to learn a new skill or hobby, foster connections with friends, or bring your family closer together through our many family-centered activities. Over 25,000 individuals have experienced what we offer. * 18 Cancer survivors improved their quality of life and diminish the severity of therapy side effects through the LiveStrong at the YMCA program, where we have created supportive communities for adults to reclaim their physical strength and reduce stress. * Delay the Disease program was added to our cause driven programming list and ran for the first time at our East Butler County Branch serving 12 participants. 1799118 1670464 CAMP * Summer day camp is a time of active play and discovery for kids. We served 394 children each week for 11 weeks through educational experiences that prevented summer learning loss. * In a partnership with the City of Hamilton, United Way, Hamilton Community Center, Miami University, and the Fitton Center for Creative Arts, our BTW Community Center offered summer programming for youth, reaching 130 children weekly. * Summer resident camp experiences for more than 624 children taught self-reliance and a love for nature, while developing attitudes and practices that build character and leadership-all amidst the fun of campfires, canoeing, archery, talent shows, and meaningful relationships. * Collaborations with organizations such as Butler County Developmental Disabilities and the Muscular Dystrophy Association enable youth with special needs to enjoy typical camp experiences alongside their peers. * 5226 students, representing more than 80 schools from the tri-state area visit CCG to participate in outdoor activities to complement their classroom learning. 899560 10194 835232 SOCIAL RESPONSIBILITY- Giving back and supporting our neighbors by using our knowledge to develop stronger, more integrated communities. * 225 program volunteers and 90 policy volunteers dedicated their time and talents to a wide range of strategic planning, program instructing, sports coaching, and assisting at events wherever needed, led our Y with wisdom and compassion. * Charitable support and community partners are necessary to engage communities and address community needs 682 donors enabled us to raise $1,292,175 at the YMCA through individual gifts, corporate giving, foundation gifts, and United Way. Donations allow us to fulfill our mission of providing programs "for all." Community Outreach Initiatives/Collaborations * Joe Nuxhall Miracle League Fields- Through this collaboration, the Y operates adaptive baseball leagues for 104 developmentally delayed youth, ages 5-16. This league creates recreational opportunities for youth in an accepting, safe and fun environment for them to play baseball. With this program, 65 program volunteers provided over 1600 hours of service to children with physical and intellectual disabilities in 2023. * Safety Around Water-More than 100 underserved youth in the Hamilton and Middletown communities learned basic swimming skills and water safety. Youth in this free program gained a sense of accomplishment, increased self-confidence and security near the water. * Miami Valley YMCA are collaborating with a variety of local non-profits, in an effort to enhance the facility and programs offered at the Community Center. The BTW Community Center Collaboration includes the City of Hamilton, the Fitton Center for Creative Arts, Miami University, University of Cincinnati, and the YMCA to partner on program offerings to serve the Second Ward of Hamilton. This collaboration provides 220 youth with programs that represent the programmatic expertise of each agency. From swim lessons to homework assistance, from art lessons to social-emotional focused activities, the size and scope of this effort is uniquely inspiring. The YMCA was approached by the City of Hamilton in 2012 with a request that the YMCA become the lead managing entity at the Community Center. The YMCA then invited multiple community partners whose combined expertise can serve the BTW Community Center with effective programming. 899560 10194 835232 11244489 true true false true false false false false true true false false false true true true false false false false false false false false false false true false true true false false false false false false false false false false false false false false false false false false false true 38 0 true 620 true true true false false false false false false false false false false false X 24 24 true false false false false false false true true false true true true true true true true true true true false OH X GREAT MIAMI VALLEY YMCA 5138870001 105 N SECOND STREET HAMILTON OH 45011 Andrew Schuster Secretary/Treasurer 0.0 X X 0 0 0 Brandon Saurber Board Chair 0.0 X X 0 0 0 Chamina Curtis Vice Chair 0.0 X X 0 0 0 Kendall Wright Past Chair 0.0 X X 0 0 0 Billy Smith Board Member 0.0 X 0 0 0 Cathy Bishop-Clark Board Member 0.0 X 0 0 0 Dan Crank Board Member 0.0 X 0 0 0 Darren Corns Board Member 0.0 X 0 0 0 Dave Harrison Board Member 0.0 X 0 0 0 DeAnna Shores Board Member 0.0 X 0 0 0 Jackie Phillips Board Member 0.0 X 0 0 0 Jason Crank Board Member 0.0 X 0 0 0 Jeanne Pope Board Member 0.0 X 0 0 0 Jeff Leipzig Board Member 0.0 X 0 0 0 John Clemmons Board Member 0.0 X 0 0 0 Kimberly Lancaster Board Member 0.0 X 0 0 0 Larry Mulligan Board Member 0.0 X 0 0 0 Marni Durhan Board Member 0.0 X 0 0 0 Mike Dingeldein Board Member 0.0 X 0 0 0 Ryan Ward Board Member 0.0 X 0 0 0 Samy Broyles Board Member 0.0 X 0 0 0 Scott Timmer Board Member 0.0 X 0 0 0 Tim Naab Board Member 0.0 X 0 0 0 Tyler McCleary Board Member 0.0 X 0 0 0 Boyce Swift Director- HR / Talent Management 40.0 X 70817 0 18282 Karen Staley COO 40.0 X 71007 0 9235 Kelly Freyler CFO 40.0 X 92303 0 4970 Mike Bramer President/CEO 40.0 X 191149 0 37109 Tyler Roberts District Branch Executive 40.0 X 80788 0 24856 506064 0 94452 1 false true false Eckstein Roofing 264 Stille Drive Cincinnati OH 45233 Replaced Atrium Roof 273918 1 36267 0 0 0 0 1146366 1182633 Membership Revenue 713940 5223820 5223820 Childcare Revenue -- School Age 624410 1146900 1146900 Childcare Revenue -- Infant/Toddler/Preschool 624410 949575 949575 Resident Camp Revenue 713940 721215 721215 Day Camp Revenue 713940 451811 451811 1777883 1777883 0 0 10271204 417880 417880 352037 24000 26494 352037 -2494 349543 -2494 352037 728118 143066 551278 176840 143066 319906 143066 176840 44676 18547 26129 26129 0 0 0 0 0 12567295 10440399 -2494 946757 10194 10194 0 0 628063 628063 4925178 4678153 243756 3269 236385 227997 8388 224609 195085 29524 443402 390932 52220 250 2107 2107 76555 76555 627443 311774 293110 22559 119843 35389 27605 56849 910585 896953 13632 292070 292070 1875013 1868142 6871 138705 117433 21272 432 432 409059 409059 129251 129251 0 0 1285819 1269876 15943 236621 236621 TELEPHONE 128602 115659 12943 EQUIPMENT LEASES 57803 57803 ORGANIZATIONAL DUES 15643 1666 13207 770 0 0 0 0 12773382 11244489 1445196 83697 2100 1300 1937566 2712017 1143741 125735 186259 354100 0 0 0 0 13056 15234 0 0 52489484 32272109 20886358 20217375 9443764 11743796 0 0 2208228 291022 35821072 35460579 647438 700668 0 0 2408582 1958525 11480057 10697257 0 0 295253 178105 0 0 152207 165906 14983537 13700461 13888970 14116186 6948565 7643932 20837535 21760118 35821072 35460579 X -206087 1241896 -113226 X true X true X true true true X 7220707 6618317 8408677 6803741 6406453 35457895 4960665 2581946 2957009 5038321 5047384 20585325 0 0 0 12181372 9200263 11365686 11842062 11453837 56043220 52981 29825 31335 42300 37200 193641 0 0 0 0 0 0 52981 29825 31335 42300 37200 193641 55849579 220940 191588 200112 211193 417880 1241713 0 220940 191588 200112 211193 417880 1241713 0 0 434668 0 0 0 434668 12402312 9826519 11565798 12053255 11871717 57719601 0.9676 0.9717 0.02 0.02 X Schedule A, Part III, Line 12 Other Income Schedule A, Part III, Line 12 Other Income DESCRIPTION - , COLUMN A - , COLUMN B - 434668.0, COLUMN C - , COLUMN D - , COLUMN E - , COLUMN F - 434668.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false true 2107 false false false 2107 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY A PORTION OF THE DUES PAID TO THE OHIO ALLIANCE OF YMCAS ARE REPORTED AS LOBBYING COSTS. THE OHIO ALLIANCE OF YMCAS FOCUSES ITS WORK IN A VARIETY OF AREAS, INCLUDING CHILD CARE RELATED ISSUES; CHILD CARE LICENSING REQUIREMENTS AND TRANSPORTATION; DIABETES SCREENING AND PREVENTION PROGRAMS; REVISIONS TO, SWIMMING POOL RULES AND REGULATIONS; MINIMUM WAGE REQUIREMENTS; CRIMINAL BACKGROUND CHECKS FOR CAMP EMPLOYEES AND VOLUNTEERS; AND STATE SALES TAX ISSUES RELATED TO YMCAS. 4324477 653034 100000 4877511 5360147 -775670 260000 4324477 4748920 878227 267000 5360147 4261328 527592 0 40000 4748920 3556742 0 832586 0 128000 4261328 0.0 0.37 0.63 false false 3411032 3411032 43917258 32272109 11645149 5055618 5055618 105576 105576 20217375 Custodial Funds 103087 Operating Lease Liability - Current Portion 31540 Unamortized debt issuance costs -10292 Operating Lease Liability 41571 165906 X 13754405 1128670 93500 0 1222170 12532235 76555 -41495 35060 12567295 12831822 93500 41495 134995 12696827 76555 0 76555 12773382 Schedule D, Part V, Line 4 Intended uses of endowment funds The income and appreciation of the endowment funds are available for the general operating purposes of the Great Miami Valley YMCA Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the Association and recognize a tax liability if the Association has taken an uncertain position that more likely than not would fail to be sustained upon examination by the Internal Revenue Service. The Association is exempt from federal income taxes and management believes the Association has not engaged in any activities that would disqualify it from tax-exempt status or incur a tax obligation for the years ended December 31, 2023 and 2022. The Association believes their estimates are appropriate based on current facts and circumstances. The Association is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The Association's policy with regard to interest and penalty, if incurred, is to recognize interest through interest expense and penalties through other expenses. Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Purchases netted against inventory sales - -18547 Rental expenses netted against income - -26494 Other - 3546 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Purchases netted against inventory sales - 18547 Rental expenses netted against revenue - 26494 Other - -3546 true Fitton Center for Creative Arts 101 S Monument Ave Hamilton OH 45011 310736673 501(c)(3) 13094 Children's art classes 1 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Provided children art classes under our United Way Grant X false false false false false false false false false Mike Bramer President/CEO 191149 0 0 0 0 0 0 0 37109 0 228258 0 0 0 A Butler County Port Authority 651235109 2014-08-07 15380000 Current refund/retire the series 2007 bond principal & pay the issuance cost of the series 2014 Bond false false false A 4682743 0 15380000 0 0 0 185000 0 0 0 15195000 0 2008 true false true true A false false false false 0.0 0.0 0.0 false false true A false false false false true true First Financial Bank 10.0 false false false 0.0 false false false A false Form 990, Part I, Line 1 Mission Our Cause Defines Us We understand that enduring personal and societal transformation happens through collective effort. That's why, at the Y, our mission is to fortify communities. Each day, we stand shoulder to shoulder with our neighbors to ensure that everyone, regardless of age, income, background, or abilities, has access to opportunities for learning, growth, and flourishing. Our Strength is in Community The YMCA mission comes alive through three areas of focus that help people: * YOUTH DEVELOPMENT: Nurturing the potential of every child and teen. * HEALTHY LIVING: Improving the community's health and well-being. * SOCIAL RESPONSIBILITY: Giving back and providing support to our neighbors. The YMCA mission comes alive through the efforts of: * Paid staff - full and part time; from teens to seniors * Volunteers - who lead program and make policy * Members - who are mentors, coaches and donors At the root of our mission is a commitment to the YMCA values education program entitled Character Development. Character development focuses on five core values - caring, faith, honesty, respect, and responsibility. These values provide the fundamental basis for all YMCA operations, staff development, program development, and program delivery. The YMCA stands together with families, schools, churches, businesses, hospitals, government agencies, and other organizations to build strong kids, strong families, and strong communities. In today's society, the YMCA's role is to give youth and adults experiences that help them develop a set of positive values, morals, and ethics that they will live by. It is essential to a successful, strong The YMCA's strength is about more than building muscle. It's about family; serving 33,781 members and 1503 program participants of all ages forming our YMCA family. It's about options-more than 200 programs allow people to choose the activity that best supports their interests. Building a foundation - youth were provided positive opportunities through outreach programs and membership. And, it's about working together - Community collaborations with local hospitals, schools, churches, parks, and other non-profit organizations. The Great Miami Valley YMCA served at seven branches throughout Butler County. The YMCA reaches out well beyond their own brick and mortar, by extending programs and services in partnership with more than 75 schools, churches, public facilities, and other organizations. Form 990, Part III, Line 4d Description of other program services (Expenses $ 899,560 including grants of $ 10,194)(Revenue $ 835,232) SOCIAL RESPONSIBILITY- Giving back and supporting our neighbors by using our knowledge to develop stronger, more integrated communities. * 225 program volunteers and 90 policy volunteers dedicated their time and talents to a wide range of strategic planning, program instructing, sports coaching, and assisting at events wherever needed, led our Y with wisdom and compassion. * Charitable support and community partners are necessary to engage communities and address community needs 682 donors enabled us to raise $1,292,175 at the YMCA through individual gifts, corporate giving, foundation gifts, and United Way. Donations allow us to fulfill our mission of providing programs "for all." Community Outreach Initiatives/Collaborations * Joe Nuxhall Miracle League Fields- Through this collaboration, the Y operates adaptive baseball leagues for 104 developmentally delayed youth, ages 5-16. This league creates recreational opportunities for youth in an accepting, safe and fun environment for them to play baseball. With this program, 65 program volunteers provided over 1600 hours of service to children with physical and intellectual disabilities in 2023. * Safety Around Water-More than 100 underserved youth in the Hamilton and Middletown communities learned basic swimming skills and water safety. Youth in this free program gained a sense of accomplishment, increased self-confidence and security near the water. * Miami Valley YMCA are collaborating with a variety of local non-profits, in an effort to enhance the facility and programs offered at the Community Center. The BTW Community Center Collaboration includes the City of Hamilton, the Fitton Center for Creative Arts, Miami University, University of Cincinnati, and the YMCA to partner on program offerings to serve the Second Ward of Hamilton. This collaboration provides 220 youth with programs that represent the programmatic expertise of each agency. From swim lessons to homework assistance, from art lessons to social-emotional focused activities, the size and scope of this effort is uniquely inspiring. The YMCA was approached by the City of Hamilton in 2012 with a request that the YMCA become the lead managing entity at the Community Center. The YMCA then invited multiple community partners whose combined expertise can serve the BTW Community Center with effective programming. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons Dan Crank and Jason Crank - Family relationship Form 990, Part VI, Line 11b Review of form 990 by governing body A DRAFT COPY OF THE FORM 990 AND 990-T IS PROVIDED TO EACH MEMBER OF THE FINANCE COMMITTEE OF THE BOARD OF TRUSTEES FOR THEIR REVIEW. ONCE ALL COMMENTS ARE RECEIVED AND ADDRESSED, FORM 990 AND 990-T ARE FILED WITH THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy EACH YEAR, THE GREAT MIAMI VALLEY YMCA SENDS COPIES OF THE CONFLICT OF INTEREST POLICY TO SOME OR ALL OF THE MEMBERS OF THE BOARD OF TRUSTEES, COMMITTEE MEMBERS AND OFFICERS WHO COMPLETE AND RETURN A COPY OF THE DISCLOSURE STATEMENT AND A RELATED QUESTIONNAIRE. Form 990, Part VI, Line 15a Process to establish compensation of top management official EACH YEAR, AN INDEPENDENT EXECUTIVE COMPENSATION COMMITTEE FROM THE BOARD OF TRUSTEES CONDUCTS AN ANNUAL EVALUATION OF THE CHIEF EXECUTIVE OFFICER. THE EXECUTIVE COMPENSATION COMMITTEE USES COMPARABLE DATA PROVIDED BY THE YMCA OF THE USA (YUSA). AS PART OF THE PROCESS, EACH MEMBER OF THE EXECUTIVE COMPENSATION COMMITTEE SIGNS THE PERFORMANCE EVALUATION FORM PROVIDED BY THE YUSA AND MINUTES ARE KEPT AT THESE MEETINGS Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE BOARD OF TRUSTEES. Form 990, Part VIII, Line 2f Other Program Service Revenue Other Program Revenue - Total Revenue: 1777883, Related or Exempt Function Revenue: 1777883, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Residence Revenue - Total Revenue: 0, Related or Exempt Function Revenue: 0, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in fair value of interest rate swap - -113226;