2024-06-10T14:03:18-05:00 2023-12-31 561706742 DAVIDSON HOLLAND WHITESELL & CO PLLC 209 13TH AVE PLACE NW SUITE 200 HICKORY NC 28601 990 2023-01-01 560928743 YOUNG MEN'S CHRISTIAN ASSOCIATION OF CATAWBA VALLEY INC YOUN 8283249622 315 1ST AVE NW 104 HICKORY NC 28601 MARK SEAMAN BOARD CHAIRMAN 8283249622 2024-05-27 1 MARK SEAMAN 999009999 1 MATTHEW MCKINNEY P01707028 8283222070 2024-05-27 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z YMCA OF CATAWBA VALLEY INC MARK SEAMAN 315 1ST AVE NW SUITE 104 HICKORY NC 28601 15368757 0 X WWW.YMCACV.ORG X 1968 NC OUR MISSION AT THE YMCA IS "TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL." WE OFFER FINANCIAL ASSISTANCE TO INDIVIDUALS AND FAMILIES SO PROGRAMS ARE ACCESSIBLE TO EVERY PERSON IN OUR COMMUNITY REGARDLESS OF AGE, GENDER, RELIGION, ETHNICITY OR ECONOMIC CIRCUMSTANCE. OUR PROGRAMS FOCUS ON FOUR CORE VALUES - CARING, HONESTY, RESPECT AND RESPONSIBILITY. WE IDENTIFY NEEDS WITHIN OUR COMMUNITY AND RESPOND TO THEM SO THAT THE ENTIRE COMMUNITY BENEFITS FROM OUR EFFORTS. 23 23 576 1695 0 0 4919831 3535683 5905206 7457826 423007 965122 49359 11264 11297403 11969895 0 0 0 0 4846046 5475478 0 0 25058 3378052 4156636 8224098 9632114 3073305 2337781 25100141 28026869 2319629 3086787 22780512 24940082 X TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL. 0 0 4128011 5660375 FAMILY LIFE ACTIVITIES ARE DRIVEN BY OUR MISSION TO BUILD SPIRIT, MIND AND BODY, OFFER A PLACE TO BELONG, PEOPLE WHO CARE, AND FUN, AS WELL AS TO PROVIDE EFFECTIVE SOLUTIONS TO SOCIAL PROBLEMS. FAMILY LIFE ACTIVITIES INCLUDE CHILD CARE (FULL-DAY INFANT, TODDLER, AND PRESCHOOL, PART DAY PRESCHOOL PROGRAMS, SCHOOL-AGE CHILD CARE FOR ELEMENTARY AND MIDDLE-SCHOOLERS, SUMMER DAY CAMP, AND HOLIDAY CAMP). THIS ALSO INCLUDES FAMILY PROGRAMMING (FAMILY MEMBERSHIP, FAMILY ACTIVITY PROGRAMS, FATHER/DAUGHTER DANCE, PARENTING SKILLS PROGRAMS, FOOD SERVICE PROGRAMS, AND TEEN CHARACTER AWARDS. REVENUES ABOVE INCLUDE A PRO-RATA PORTION OF MEMBERSHIP DUES TOTALING $2,899,819. 2669870 434330 WELLNESS AND FITNESS PROGRAMS FOR ADULTS & CHILDREN ARE DRIVEN BY OUR MISSION TO BUILD SPIRIT, MIND AND BODY, OFFER A PLACE TO BELONG, PEOPLE WHO CARE, AND FUN, AS WELL AS, PROVIDE EFFECTIVE SOLUTIONS TO SOCIAL PROBLEMS. EXAMPLES INCLUDE GROUP EXERCISE, HEALTH RISK/LIFESTYLE ASSESMENT, FITNESS TESTING, PERSONAL FITNESS PROGRAMS FOR THOSE STARTING OUT, PERSONAL TRAINING, PROGRAMS FOR PEOPLE WITH DISABILITIES, AND YOUTH FITNESS, INCLUDING PRESCHOOL MOVEMENT, PARENT-CHILD, AND TEEN EXERCISE.REVENUES INCLUDE PRO-RATA PORTION OF MEMBERSHIP DUES WHICH TOTAL $222,508. 1078591 580443 AQUATIC PROGRAMS FOR ADULTS & CHILDREN ARE DRIVEN BY OUR MISSION TO BUILD SPIRIT, MIND AND BODY, OFFER A PLACE TO BELONG, PEOPLE WHO CARE, AND FUN, AS WELL AS TO PROVIDE EFFECTIVE SOLUTIONS TO SOCIAL PROBLEMS. EXAMPLES INCLUDE WATER EXERCISE CLASSES AND ARTHRITIS CLASSES, YOUTH AND ADULT SWIM INSTRUCTION, CPR AND FIRST AID, CLASSES FOR PEOPLE WITH DISABILITIES, COMPETITIVE SWIMMING AND WATER POLO, AND LIFE GUARDING INSTRUCTION.REVENUES ABOVE INCLUDE A PRO-RATA PORTION OF MEMBERSHIP DUES TOTALING $297,362. 474650 782678 SPORTS PROGRAMS FOR ADULTS & CHILDREN ARE DRIVEN BY OUR MISSION TO BUILD SPIRIT, MIND, AND BODY, AND OFFER A PLACE TO BELONG, PEOPLE WHO CARE, AND FUN. THEY ALSO PROVIDE EFFECTIVE SOLUTIONS TO SOCIAL PROBLEMS. EXAMPLES INCLUDE ADULT LEAGUES, YOUTH BASEBALL AND SOFTBALL, YOUTH BASKETBALL, VOLLEYBALL, SOCCER, HOCKEY, FLAG FOOTBALL, AND TENNIS.REVENUES ABOVE INCLUDE A PRO-RATA PORTION OF MEMBERSHIP DUES TOTALING $400,967. 474650 782678 8351122 1 1 0 1 0 0 0 0 0 1 1 0 0 1 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 15 0 1 576 1 0 0 0 0 0 0 0 0 0 0 0 0 X 23 23 0 1 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 NC X X NAT AUTEN 8283249622 315 1ST AVE NW SUITE 104 HICKORY NC 28601 ELIZABETH FRANKLIN DIRECTOR 0.50 X 0 0 0 AMY GUYER DIRECTOR 0.50 X 0 0 0 DAVID BURLESON DIRECTOR 0.50 X 0 0 0 GABRIELA R DE BOER DIRECTOR 0.50 X 0 0 0 JOHN TEETER DIRECTOR 0.50 X 0 0 0 HAL HUFFMAN DIRECTOR 0.50 X 0 0 0 KELLY FARR DIRECTOR 0.50 X 0 0 0 RICHARD DOWDY DIRECTOR 0.50 X 0 0 0 JOHNNY SCOTT DIRECTOR 0.50 X 0 0 0 GRANT SMITH DIRECTOR 0.50 X 0 0 0 KARI DUNLAP DIRECTOR 0.50 X 0 0 0 KEVIN BAXTER DIRECTOR 0.50 X 0 0 0 MICHAEL SIMMONS DIRECTOR 0.50 X 0 0 0 JON MERCER DIRECTOR 0.50 X 0 0 0 CLIFTON SMITH DIRECTOR 0.50 X 0 0 0 JENNIFER MCCRACKEN SECRETARY 0.50 X X 0 0 0 AVA TAYLOR FINANCIAL DEV CHAIR 0.50 X X 0 0 0 STUART BRIDGERS TREASURER 0.50 X X 0 0 0 PAUL CARSWELL HICKORY BOARD CHAIR 0.50 X X 0 0 0 ERIC LEVIN VICE CHAIR 0.50 X X 0 0 0 VIDAL SIPE PERSONNEL CHAIR 0.50 X X 0 0 0 MARK SEAMAN BOARD CHAIR 0.50 X X 0 0 0 TIFFANI HART SHUFORD BOARD CHAIR 0.50 X X 0 0 0 PAXTON TALLENT EXECUTIVE DIRECTOR 40.00 X 99212 0 18009 DIANNA CLONGINGER HR DIRECTOR 40.00 X 87682 0 17013 NAT AUTEN PRESIDENT/CEO 45.00 X 163842 0 34609 350736 0 69631 1 0 1 0 MATTHEWS CONSTRUCTION 210 FIRST AVENUE SOUTH CONOVER NC 28613 RENOVATIONS / CONSTRUCTION 1402499 DAVID E LOOPER COMPANY INC 320 15TH STREET SE HICKORY NC 28602 RENOVATIONS / CONSTRUCTION 906850 HOLLAND AND HAMRICK ARCHITECTS PA 201 S WASHINGTON STREET 200 SHELBY NC 28150 ARCHITECT FEES FOR RENOVATIONS 687484 PATTON CLEANING 1686 OAKMONT DRIVE LENOIR NC 28645 CLEANING SERVICES 228657 DUKE ENERGY 250 9TH STREET LANE SE HICKORY NC 28602 UTILITIES 204636 14 747 1241487 2293449 3535683 MEMBERSHIP DUES 900099 3820656 3820656 CHILDCARE AND FAMILY LIFE 624410 2760556 2760556 SPORTS PROGRAMS 900099 381711 381711 AQUATIC LIFE 900099 283081 283081 WELLNESS & FITNESS 900099 211822 211822 7457826 399872 399872 3906565 3341315 565250 565250 565250 48867 46712 2155 2155 19317 10835 8482 8482 MISCELLANEOUS INCOME 900099 627 627 627 11969895 7457826 0 976386 X 420367 420367 4216945 4079988 136957 210323 124466 85857 277326 264899 12427 350517 306848 43669 900 900 17202 17202 34135 28104 6031 182562 149261 33301 44880 31058 13822 36101 15791 20310 4682 -1 4683 895818 809750 86068 159223 143689 15534 CONTRACT SERVICES 704127 486776 217351 UTILITIES 481511 481511 SUPPLIES 418219 408560 9659 REPAIRS AND MAINTENANCE 283040 283040 894236 720180 148998 25058 9632114 8351122 1255934 25058 9256825 5369711 2264976 1965690 21843 19000 24602584 14013663 7488416 10588921 4412383 5080673 1655698 5002874 25100141 28026869 406833 706693 82410 211461 1830386 2168633 2319629 3086787 X 14773527 18321949 8006985 6618133 22780512 24940082 25100141 28026869 2337781 -178211 0 X X 0 1 X 1 0 X 684932 5564345 5958165 4919831 3535683 20662956 5142106 3979116 4732499 5905206 7457826 27216753 23652 4505 10686 11747 19317 69907 5850690 9547966 10701350 10836784 11012826 47949616 618902 866728 1485630 40511 214768 255279 40511 833670 866728 1740909 46208707 98203 82796 134199 161250 399872 876320 98203 82796 134199 161250 399872 876320 5948893 9630762 10835549 10998034 11412698 48825936 0.94640 0.94690 0.01790 0.01290 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 900 900 0 PART II-B, LINE 1: AMOUNT PAID WAS USED TO SUPPORT THE ADVOCACY EFFORTS ON BEHALF OF THE YMCA'S MISSION AND CAUSE WITH ELECTED OFFICIALS AND STAKEHOLDERS AT THE LOCAL, STATE, AND NATIONAL LEVELS. THE PAYEE IS THE NORTH CAROLINA ALLIANCE OF YMCA'S. 1000000 32093 32093 1000000 1000000 19173 19173 1000000 1000000 22940 22940 1000000 1000000 17248 17248 1000000 1000000 23132 23132 1000000 0 0 670674 670674 17396444 10071458 7324986 3396069 1986651 1409418 3024868 1863509 1161359 114529 92045 22484 10588921 CONSTRUCTION IN PROGRESS 61164 OPERATING LEASE - RIGHT OF USE ASSE 1891710 CERTIFICATE OF DEPOSIT 3050000 5002874 X 11849131 -178211 57547 -120664 11969795 100 100 11969895 9689561 57547 57547 9632014 100 100 9632114 PART X, LINE 2: THE YMCA IMPLEMENTED THE ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. IN ACCORDANCE WITH THOSE STANDARDS, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF THE END OF THE CURRENT AND PRIOR YEAR, THE YMCA HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF MERCHANDISE SOLD 10,835. DIRECT FUNDRAISING EXPENSES 46,712. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSE RE-CLASS 100. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF MERCHANDISE SOLD 10,835. DIRECT FUNDRAISING EXPENSES 46,712. PART XII, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSE RE-CLASS 100. TURKEY TROT 40862 40862 20101 PRAYER BREAKFAST 7220 7220 12446 48082 48082 32547 32547 15535 X X 0 0 0 0 0 0 0 0 0 NAT AUTEN PRESIDENT/CEO 163842 0 0 0 0 0 0 0 34609 0 198451 0 0 0 PART I, LINE 3 THE EXECUTIVE COMMITTEE OF THE BOARD PERFORMS A YEARLY PERFORMANCE EVALUATION. FORM 990, PART VI, SECTION A, LINE 3 THE YMCA HAS A SHARED SERVICES AGREEMENT WITH YMCA OF WNC TO PROVIDE MOTHLY WRITE UP/COMPILATION WORK AND AID IN THE PREPARATION OF THE FINANCIAL STATEMENTS AND AUDIT. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE AND IS EMAILED TO THE ENTIRE BOARD FOR REVIEW AND APPROVAL PRIOR TO FILING THE RETURN. FORM 990, AS WELL AS THE AUDITED FINANCIAL STATEMENTS, ARE AVAILABLE IN PDF FORMAT ON THE ORGANIZATION'S WEBSITE. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS RECUSE THEMSELVES FROM THE DISCUSSION AND VOTING ON ANY ISSUES THAT PRESENT A CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS FOR DETERMINING COMPENSATION OF THE CEO IS BASED UPON ESTABLISHING GOALS OF THE ORGANIZATION AND ANNUAL EVALUATION COMPLETED BY THE EXECUTIVE COMMITTEE. THE PROCESS FOR DETERMINING COMPENSATION FOR ALL EMPLOYEES IN THE ORGANIZATION IS BASED UPON ANNUAL EVALUATION THAT MAY RESULT IN A MERIT SALARY INCREASE. THE FUNDS AVAILABLE FOR SALARY INCREASES IS DETERMINED DURING THE BUDGET PROCESS ON A GLOBAL BASIS FOR THE ENTIRE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 THE AUDITED FINANCIAL STATEMENTS ARE PRESENTED TO THE BOARD OF DIRECTORS EACH YEAR AS AN AGENDA ITEM DURING A BOARD MEETING. IN ADDITION, THE ORGANIZATION'S POLICIES AND ALL GOVERNING DOCUMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE WWW.YMCACV.ORG FORM 990, PART IX, LINE 24E EXPENDABLE EQUIPMENT : PROGRAM SERVICE EXPENSES 245,740. MANAGEMENT AND GENERAL EXPENSES 14,751. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 260,491. MISCELLANEOUS : PROGRAM SERVICE EXPENSES 152,783. MANAGEMENT AND GENERAL EXPENSES 70,301. FUNDRAISING EXPENSES 25,058. TOTAL EXPENSES 248,142. NATIONAL AND LOCAL DUES : PROGRAM SERVICE EXPENSES 127,869. MANAGEMENT AND GENERAL EXPENSES 24,926. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 152,795. FOOD : PROGRAM SERVICE EXPENSES 100,089. MANAGEMENT AND GENERAL EXPENSES 11,250. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 111,339. FIELD TRIPS : PROGRAM SERVICE EXPENSES 46,674. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 46,674. TELEPHONE : PROGRAM SERVICE EXPENSES 26,179. MANAGEMENT AND GENERAL EXPENSES 8,402. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 34,581. SPECIAL EVENTS : PROGRAM SERVICE EXPENSES 11,445. MANAGEMENT AND GENERAL EXPENSES 16,640. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 28,085. POSTAGE : PROGRAM SERVICE EXPENSES 7,683. MANAGEMENT AND GENERAL EXPENSES 2,728. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,411. PRINTING : PROGRAM SERVICE EXPENSES 1,718. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,718. FORM 990, PART XII, LINE 2C THE FINANCE COMMITTEE IS RESPONSIBLE FOR REVIEW OF THE ANNUAL AUDIT, REVIEW OF THE FORM 990 AND FOR PROVIDING DIRECTION REGARDING THE RETENTION / ENGAGEMENT OF AN AUDIT FIRM FOR ACCOUNTING SERVICES AND AUDITED FINANCIAL STATEMENTS. YMCA WAY OWNERS' ASSOCIATION INC HWY 70 CONOVER NC 28613 560896726 HOLDS WATERSHED LAND NC YMCA OF CATAWBA VALLEY INC C 1.00000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0