2026-07-01T08:19:47-04:00 2025-12-31 043587095 ESTEP BURKEY SIMMONS LLC PO BOX 42 MUNCIE IN 473080042 990 2025-01-01 350868206 YOUNG MENS CHRISTIAN ASSN OF MADISON COUNTY INC YOUN 7656447796 1 PLAZA DRIVE STE 5 PENDLETON IN 46064 CLARK SIMPSON CEO 7655293804 2026-06-29 true THOMAS A ROBERTS P00997867 7652847554 2026-06-29 2025 2025-03-06 01:10:19Z CLARK SIMPSON 28 W 12TH STREET ANDERSON IN 46016 1938415 false X WWW.YMCAMADCO.ORG X 1937 IN THE YMCA IS AN AGENCY THAT STRIVES TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD A SPIRIT, MIND AND BODY FOR ALL. WE WORK HARD AT MAKING THIS MISSION A CENTRAL FOCUS OF OUR PROGRAMS. THE YMCA PROGRAM FEES ARE GENERALLY BASED UPON COVERING THE DIRECTLY RELATED EXPENSES. WE HAVE A POLICY THAT STATES WE WILL MAKE OUR MEMBERSHIP AVAILABLE TO ALL, REGARDLESS OF THEIR FINANCIAL ABILITY TO PAY. NO ONE IS TURNED AWAY BECAUSE OF AN INABILITY TO PAY THE NORMAL MEMBERSHIP FEE. A LIMITED AMOUNT OF PROGRAM FEES ARE WAIVED FOR NEEDY PARTICIPANTS AS DETERMINED BY THEIR ABILITY TO PAY THE NORMAL PROGRAM FEE. 13 13 267 100 0 211625 445992 1908734 1404338 1349 34382 62461 53703 2184169 1938415 0 0 1536094 1316544 0 132624 734104 712740 2270198 2029284 -86029 -90869 595924 641749 475830 613809 120094 27940 X THE YMCA IS AN AGENCY THAT STRIVES TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD A SPIRIT, MIND AND BODY FOR ALL. WE WORK HARD AT MAKING THIS MISSION A CENTRAL FOCUS OF OUR PROGRAMS. THE YMCA PROGRAM FEES ARE GENERALLY BASED UPON COVERING THE DIRECTLY RELATED EXPENSES. WE HAVE A POLICY THAT STATES WE WILL MAKE OUR MEMBERSHIP AVAILABLE TO ALL, REGARDLESS OF THEIR FINANCIAL ABILITY TO PAY. NO ONE IS TURNED AWAY BECAUSE OF AN INABILITY TO PAY THE NORMAL MEMBERSHIP FEE. A LIMITED AMOUNT OF PROGRAM FEES ARE WAIVED FOR NEEDY PARTICIPANTS AS DETERMINED BY THEIR ABILITY TO PAY THE NORMAL PROGRAM FEE. false false 1230206 1134725 YOUTH - PROMOTE AND PROVIDE FAMILY LIFE, RECREATION AND PHYSICAL ACTIVITY IN A CHRISTIAN ATMOSPHERE (IN EXCESS OF 3,000 PERSONS BENEFITED). 14373 23623 ADULT & HEALTH SERVICE - PROMOTE AND PROVIDE FAMILY LIFE, RECREATION AND PHYSICAL ACTIVITY IN A CHRISTIAN ATMOSPHERE (IN EXCESS OF 2,500 PERSONS BENEFITED). 202378 245990 MEMBERSHIP - PROMOTE AND PROVIDE FAMILY LIFE, RECREATION AND PHYSICAL ACTIVITY IN A CHRISTIAN ATMOSPHERE (IN EXCESS OF 6,000 PERSONS BENEFITED). 1446957 true true false false false false false false false false true false false true true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 16 0 267 true false false false false false false false false false false false false X 13 13 false false false false false false false true true false false false true true true true true true true false IN X X YOUNG MENS CHRISTIAN ASSN OF MADISON COUNTY INC 7656447796 28 WEST 12 STREET ANDERSON IN 46016 STEPHEN MASTERS PRESIDENT 1.00 X X 0 0 0 LARRY MECHEM VICE PRESIDE 1.00 X X 0 0 0 MICHAEL AUSTIN SECRETARY 1.00 X X 0 0 0 DAVE CRAVENS BOARD MEMBER 1.00 X 0 0 0 ELIAS CABELLO BOARD MEMBER 1.00 X 0 0 0 CAMILLE DAVIS BOARD MEMBER 1.00 X 0 0 0 C DANIEL GRAHAM SR BOARD MEMBER 1.00 X 0 0 0 MARK GARY BOARD MEMBER 1.00 X 0 0 0 LOUIS JACKSON III BOARD MEMBER 1.00 X 0 0 0 TODD JONES BOARD MEMBER 1.00 X 0 0 0 KELLY LEDDY BOARD MEMBER 1.00 X 0 0 0 MELISSA MUSSELMAN BOARD MEMBER 1.00 X 0 0 0 TERRY TRUITT BOARD MEMBER 1.00 X 0 0 0 CLARK SIMPSON CEO 40.00 X 82239 0 0 82239 false false false 445992 445992 PROGRAM FEES 1158348 1158348 MEMBERSHIP DUES 245990 245990 1404338 15264 15264 30 30 30 30 3788 15330 3788 15330 19118 19118 629 629 629 SPECIAL EVENTS 47798 47798 MISCELLANEOUS 5246 5246 53044 1938415 1438720 53703 82239 57567 16448 8224 1126471 788530 225294 112647 16453 11518 3291 1644 91381 63967 18276 9138 39619 39619 353 353 54722 27771 26951 9467 9467 4722 2918 833 971 173237 138590 34647 6083 6083 1603 1603 22724 22724 43637 34910 8727 73482 58786 14696 RENTAL AND MAINTENANCE 127653 102122 25531 PROGRAM SUPPLIES 90781 90781 DUES 54628 54628 MISCELLANEOUS 10029 7183 2846 2029284 1446957 449703 132624 20277 174779 18628 18388 72835 45643 903581 635404 259931 268177 224253 134762 595924 641749 51115 50388 535 1219 150000 172020 274180 390182 475830 613809 X 120094 27940 120094 27940 595924 641749 -90869 -1285 X false true X true false X 396977 750649 926294 211625 445992 2731537 620224 868763 1774476 1909204 1419602 6592269 23412 20757 28417 59498 53673 185757 1040613 1640169 2729187 2180327 1919267 9509563 9509563 3166 1848 2047 2963 30 10054 3166 1848 2047 2963 30 10054 1043779 1642017 2731234 2183290 1919297 9519617 0.99890 0.99850 0.00000 0.06000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 903581 635404 268177 268177 RIGHT OF USE ASSETS 115049 AGENCY INVESTMENT (BENEFICIAL INT) 19713 134762 LINE OF CREDIT 224006 RIGHT OF USE LIABILITIES 115049 FINANCE LEASE 51127 390182 X 1937130 -1285 -1285 1938415 1938415 2029284 2029284 2029284 SCHEDULE D, PAGE 3, PART X THE YMCA RECOGNIZES A TAX BENEFIT ONLY IF IT IS MORE LIKELY THAN NOT THE TAX POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED WILL BE THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE MORE-LIKELY- THAN-NOT TEST, NO TAX BENEFIT WILL BE RECORDED. THE YMCA HAS EXAMINED THIS ISSUE AND HAS DETERMINED THERE ARE NO MATERIAL CONTINGENT TAX LIABILITIES. THE YMCA'S FEDERAL AND STATE EXEMPT ORGANIZATION TAX RETURNS FOR 2022, 2023, AND 2024 ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND THE INDIANA DEPARTMENT OF REVENUE. RETURNS ARE GENERALLY SUBJECT TO EXAMINATION FOR THREE YEARS AFTER THEY ARE FILED. FORM 990 - ORGANIZATION'S MISSION THE YMCA IS AN AGENCY THAT STRIVES TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD A SPIRIT, MIND AND BODY FOR ALL. WE WORK HARD AT MAKING THIS MISSION A CENTRAL FOCUS OF OUR PROGRAMS. THE YMCA PROGRAM FEES ARE GENERALLY BASED UPON COVERING THE DIRECTLY RELATED EXPENSES. WE HAVE A POLICY THAT STATES WE WILL MAKE OUR MEMBERSHIP AVAILABLE TO ALL, REGARDLESS OF THEIR FINANCIAL ABILITY TO PAY. NO ONE IS TURNED AWAY BECAUSE OF AN INABILITY TO PAY THE NORMAL MEMBERSHIP FEE. A LIMITED AMOUNT OF PROGRAM FEES ARE WAIVED FOR NEEDY PARTICIPANTS AS DETERMINED BY THEIR ABILITY TO PAY THE NORMAL PROGRAM FEE. FORM 990, PAGE 1, PART I, LINE 6 VOLUNTEERS RECEIVE FREE USE OF THE FACILITIES FOR THEIR TERM OF SERVICE. FORM 990, PAGE 6, PART VI, LINE 10B WRITTEN POLICIES OF THE YMCA ARE THE SAME FOR ALL BRANCHES. FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS PREPARED BY THE YMCA'S ACCOUNTING FIRM AND IS REVIEWED BY THE BUSINESS MANAGER AND CEO. FORM 990, PAGE 6, PART VI, LINE 12C ALL REPRESENTATIVES MUST COMPLETE, ON AN ANNUAL BASIS, A CONFLICT OF INTEREST DISCLOSURE FORM TO BE REVIEWED BY THE BOARD OF DIRECTORS. ANY POTENTIAL CONFLICT OF INTEREST FOR ANY BOARD MEMBER OR COMMITTEE MEMBER MAY BE CAUSE FOR IMMEDIATE WITHDRAWAL FROM FURTHER CONSIDERATION, WHICH SHALL THEN BE RECORDED IN THE MINUTES OF ANY MEETING IN WHICH A CONFLICT HAS BEEN RECOGNIZED. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION OF THE CEO IS REVIEWED BY THE EXECUTIVE BOARD, INCLUDED IN THE ANNUAL BUDGET, AND APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 15B COMPENSATION IS REVIEWED BY THE CEO, DOCUMENTED IN THE ANNUAL BUDGET, AND APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 19 THE YMCA'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. IN ADDITION, THE YMCA'S FORM 990 IS BOTH AVAILABLE UPON REQUEST AND ONLINE AT WWW.GUIDESTAR.ORG.