2026-08-31T10:37:27-05:00 2025-12-31 550538163 SUTTLE & STALNAKER PLLC 1411 VIRGINIA ST E STE 100 CHARLESTON WV 25301 990 2025-01-01 203977915 YMCA OF KANAWHA VALLEY ENDOWMENT FUND INC YMCA 3043403540 100 YMCA DRIVE CHARLESTON WV 25311 SARAH BOLYARD PRESIDENT & CEO 3043403540 2026-08-31 1 MIRI D HUNTER CPA P01297361 3043434126 2026-08-31 2025 SARAH BOLYARD 100 YMCA DRIVE CHARLESTON WV 25311 452367 0 X YMCAOFKV.ORG X 2005 WV TO RECEIVE AND ADMINISTER GIFTS ON BEHALF OF THE YOUNG MEN'S CHRISTIAN ASSOCIATION OF KANAWHA VALLEY, INC. TO ASSURE THE LONG RANGE FINANCIAL STABILITY OF THE ORGANIZATION. 1 1 0 1 0 0 0 0 0 0 63027 193123 0 0 63027 193123 0 0 0 0 0 0 0 0 0 71616 12084 71616 12084 -8589 181039 1357225 1578491 0 0 1357225 1578491 TO RECEIVE AND ADMINISTER GIFTS IN BEHALF OF THE YOUNG MEN'S CHRISTIAN ASSOCIATION OF KANAHWA VALLEY, INC. TO ASSURE THE LONG RANGE FINANCIAL STABILITY OF THE ORGANIZATION. 0 0 THE FUND RECEIVES AND ADMINISTERS GIFTS ON BEHALF OF THE YOUNG MEN'S CHRISTIAN ASSOCIATION OF KANAHWA VALLEY, INC. 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 WV X JAY THOMAS 3043403540 100 YMCA DRIVE CHARLESTON WV 25311 X MATT SPANGLER TREASURER 1.00 X X 0 0 0 0 0 0 0 0 0 0 0 24158 24158 428209 259244 168965 168965 168965 193123 0 0 193123 ADMINISTRATIVE FEES 12084 12084 12084 0 12084 0 33776 183777 1323449 1394714 1357225 1578491 0 0 X 377480 377480 979745 1201011 1357225 1578491 1357225 1578491 181039 40227 0 X 0 0 0 X X 1 YMCA OF KANAWHA VALLEY INC 550357058 10 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 X 1 1 PART IV, SECTION D, LINE 3 ROLE OF SUPPORTED ORGANIZATION: THE YMCA ENDOWMENT FUND'S BOARD OF DIRECTORS IS RESPONSIBLE FOR MAKING ALL DECISIONS RELATED TO THE INVESTMENT POLICIES, THE ORGANIZATION'S SPENDING POLICIES, AND USE OF THE ORGANIZATION'S ASSETS. ANNUALLY, THE ENDOWMENT FUND'S BOARD OF DIRECTORS APPROVES THE DISTRIBUTION TO ITS SUPPORTED ORGANIZATION, THE YMCA, FOR THE UPCOMING YEAR. THE BYLAWS OF THE YMCA ENDOWMENT FUND ALLOWS FOR A CERTAIN NUMBER OF ITS BOARD MEMBERS TO ALSO BE BOARD MEMBERS OF THE YMCA. WHILE THERE ARE LIMITS ON THE NUMBER OF INDIVIDUALS THAT CAN SERVE AS BOARD MEMBERS OF BOTH THE YMCA AND THE YMCA ENDOWMENT FUND, THIS PROVISION FOR SOME OVERLAP IS THE BASIS FOR THE SIGNIFICANT VOICE. PART IV, SECTION E, LINE 2A EXPLANATION OF SUPPORTED ORGANIZATION: THE YMCA ENDOWMENT FUND MAKES AN ANNUAL UNRESTRICTED DISTRIBUTION TO THE YMCA, WHICH IS USED BY THE YMCA IN THE FURTHERANCE OF ITS EXEMPT PURPOSE. THE ACCOUNTING RECORDS OF THE YMCA ENDOWMENT FUND ARE MAINTAINED BY THE EMPLOYEES OF THE YMCA AND ARE OPEN TO THE BOARD OF DIRECTORS OF BOTH ORGANIZATIONS. IN ADDITION, THE BYLAWS OF THE ENDOWMENT FUND HAVE PROVISIONS FOR LIMITED SHARED GOVERNANCE BETWEEN THE TWO ORGANIZATIONS, WHICH FACILITATES THE FLOW OF INFORMATION BETWEEN THE TWO ORGANIZATIONS. PART IV, SECTION E, LINE 2B EXPLANATION OF ORGANIZATION'S ACTIVITIES: THE YMCA ENDOWMENT FUND MAKES AN ANNUAL UNRESTRICTED DISTRIBUTION TO THE YMCA, WHICH IS USED BY THE YMCA IN THE FURTHERANCE OF ITS EXEMPT PURPOSE. THE ACCOUNTING RECORDS OF THE YMCA ENDOWMENT FUND ARE MAINTAINED BY THE EMPLOYEES OF THE YMCA AND ARE OPEN TO THE BOARD OF DIRECTORS OF BOTH ORGANIZATIONS. IN ADDITION, THE BYLAWS OF THE ENDOWMENT FUND HAVE PROVISIONS FOR LIMITED SHARED GOVERNANCE BETWEEN THE TWO ORGANIZATIONS, WHICH FACILITATES THE FLOW OF INFORMATION BETWEEN THE TWO ORGANIZATIONS. PART IV, SECTION E, LINE 1A EXPLANATION : DESCRIBED IN 2A AND 2B. 1357225 233350 12084 1578491 1250644 178197 60000 11616 1357225 1099755 161190 10301 1250644 1352036 2813 -153922 90221 10951 1099755 1241491 2978 118905 11338 1352036 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE ENDOWMENT FUND MAKES KNOWN THE CONTENT OF FORM 990, AS A MATTER OF CRITICAL IMPORTANCE TO THE ORGANIZATION'S GOVERNING BOARD OF DIRECTORS. THE FORM 990 IS COMPILED FROM DATA PROVIDED BY ENDOWMENT FUND MANAGEMENT. AN ACCOUNTING FIRM COMPLETES THE 990 IN DRAFT FORM. THE ENDOWMENT FUND MANAGEMENT REVIEWS THE 990 AND MAKES RECOMMENDATIONS FOR CHANGES. AFTER ALL RECOMMENDED CHANGES ARE COMPLETED TO THE SATISFACTION OF MANAGEMENT, IT IS FORWARDED TO THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS REVIEWS THE FORM 990 IN DRAFT FORM. AFTER A COMPLETE REVIEW, AND THE FORM 990 IS SATISFACTORY TO THE BOARD, ALL REQUIRED PARTIES SIGN THE FINAL FORM 990. MANAGEMENT OF THE ENDOWMENT FUND SENDS THE COMPLETED 990 VIA ELECTRONIC FILING TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ANNUAL STATEMENTS - EACH DIRECTOR, PRINCIPAL OFFICER, AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY; HAS READ AND UNDERSTANDS THE POLICY; HAS AGREED TO COMPLY WITH THE POLICY, AND UNDERSTANDS THE ORGANIZATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL EXEMPTION MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. VIOLATIONS OF THE CONFLICT OF INTEREST POLICY - IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS OF SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE MEMBER'S RESPONSE AND MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERNING BOARD OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE UPON RERQUEST YMCA OF KANAHWA VALLEY INC 100 YMCA DRIVE CHARLESTON WV 25311 550357058 SOC. SERV. WV 501(C)(3) LINE 10 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 YMCA OF KANAWHA VALLEY INC R 0