2024-06-25T17:19:00-05:00 2023-12-31 430765316 RUBINBROWN LLP 7676 FORSYTH BLVD SUITE 2100 SAINT LOUIS MO 63105 990 2023-01-01 430653616 GATEWAY REGION YOUNG MEN'S CHRISTIAN ASSOCIATION GATE 3144361177 2815 SCOTT AVENUE D SAINT LOUIS MO 63103 JUDITH M ABRAMS SR. VP OF FINANCE/CFO 3144361177 2024-06-18 1 JUDITH ABRAMS XXX-XX-XXXX 1 KIMBERLY A RYAN P00829977 3142903300 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z TIMOTHY HELM 2815 SCOTT AVENUE D SAINT LOUIS MO 63103 94498371 0 X GWRYMCA.ORG X 1853 MO SEE SCHEDULE O. TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL. 34 34 4355 2673 99772 98772 15997337 18811867 55381415 62567258 2952155 2297838 1981938 1405593 76312845 85082556 2908064 2512478 0 0 41398878 45748892 141050 108595 2387965 24187503 27477173 68635495 75847138 7677350 9235418 151934202 165251618 14161132 15856786 137773070 149394832 X SEE SCHEDULE O 1 0 29968754 1863505 42650713 SEE SCHEDULE O 14456130 218130 9558863 SEE SCHEDULE O 6888250 154250 6260412 SEE SCHEDULE O 13626707 276593 5629087 OUR YMCA IS COMMITTED TO NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN. WE BELIEVE ALL KIDS HAVE GREAT POTENTIAL AND DESERVE THE OPPORTUNITY TO DISCOVER WHO THEY ARE AND WHAT THEY CAN ACHIEVE. THAT'S WHY WE HELP YOUNG PEOPLE CULTIVATE THE VALUES, SKILLS AND RELATIONSHIPS THAT LEAD TO POSITIVE BEHAVIORS, BETTER HEALTH AND EDUCATIONAL ACHIEVEMENT.AS PART OF OUR YOUTH DEVELOPMENT PROGRAMS, THE GATEWAY REGION Y PROVIDES ACADEMIC PROGRAMS TO ENSURE THAT ALL YOUTH GRADUATE FROM HIGH SCHOOL READY FOR THE NEXT STEP IN THEIR LIVES. IN 2023, WE PROVIDED ONE-ON-ONE READING TUTORING TO 147 YOUTH AND ADULTS. THROUGH OUR LEARNING LABS PROGRAM, WE PROVIDED SMALL GROUP SUPPORT IN READING AND/OR MATH TO 97 CHILDREN, AND 431 YOUTH COMPLETED A STEAM (SCIENCE, TECHNOLOGY, ENGINEERING, THE ARTS, AND MATHEMATICS) PROGRAM.IN 2023, 556 TEENS PARTICIPATED IN Y NIGHTS AND OTHER TEEN ACTIVITY PROGRAMS, ALLOWING THEM TO ENJOY A SAFE PLACE TO MEET WITH FRIENDS.THROUGH OUR WASHINGTON UNIVERSITY CAMPUS Y PROGRAM, 440 STUDENTS PARTICIPATED IN 23 ACTIVE PROGRAMS WITH 50 COMMUNITY PARTNERS PROVIDING SUPPORT TO THE ST. LOUIS COMMUNITY WITH BLOOD DRIVES, EDUCATIONAL ENRICHMENT, TUTORING, MENTORING YOUTH, AND OTHER INITIATIVES. OUR YOUTH AND GOVERNMENT (YAG) PROGRAM PROVIDED 388 STUDENTS THE OPPORTUNITY TO EXPERIENCE THE DEMOCRATIC PROCESS AND DEVELOP THE LEADERSHIP SKILLS NEEDED TO BECOME CITIZENS OF A PARTICIPATORY SOCIETY. IN 2022, WE LAUNCHED OUR NEW ADAPTIVE SPORTS PROGRAM THAT SERVED 119 INDIVIDUALS, AND IN 2023 THE NUMBER SERVED JUMPED TO 503 DUE TO INCREDIBLE DEMAND. THROUGHOUT OUR 25-YEAR HISTORY OF PROVIDING INCLUSIVE SERVICES, OUR Y HAS BEEN UNDER-RESOURCED TO SERVE THAT COMMUNITY THROUGH YOUTH SPORTS, DESPITE THE GREAT NEED. UNFORTUNATELY, CHILDREN WITH DISABILITIES HAVE HISTORICALLY BEEN EXCLUDED FROM PARTICIPATING IN SPORTS DUE TO THE LACK OF OPTIONS. YOUTH AND YOUNG ADULTS THROUGHOUT THE ST. LOUIS REGION WHO HAVE PHYSICAL OR COGNITIVE DISABILITIES NOW HAVE AN OPPORTUNITY TO PLAY SPORTS AS A TEAM MEMBER IN AN ORGANIZED PROGRAM, AND WE HAVE PLANS TO EXPAND OUR OFFERINGS. OUR Y BELIEVES IN GIVING BACK AND SUPPORTING OUR NEIGHBORS, AND ONE WAY WE DO THAT IS BY PROVIDING HEALTH ACCESS TO AS MANY PEOPLE AS POSSIBLE. IN 2023, THE GATEWAY REGION YMCA MAINTAINED 13 COMMUNITY GARDENS THAT CONTRIBUTED PRODUCE TO THE SURROUNDING AREAS THEY SERVE.LEADING INTO THE THANKSGIVING HOLIDAY, OUR Y COLLECTED MORE THAN 8,000 CANS OF FOOD THAT WERE DONATED TO AREA FOOD BANKS TO HELP THOSE IN NEED. OUR Y BRANCHES ALSO COLLECTED GIFTS FOR MORE THAN 1,300 FAMILIES IN NEED DURING OUR ANGEL TREE COMMUNITY COLLECTION CAMPAIGN.THE GATEWAY REGION YMCA WORLD SERVICE PROGRAM WORKS IN PARTNERSHIP WITH YS IN UKRAINE, BELIZE, BRAZIL, COLOMBIA, AND SOUTH AFRICA. CONTRIBUTIONS GIVEN TO OUR INTERNATIONAL PARTNERS ARE USED TO SUPPORT YOUTH-LED SOCIAL ENTREPRENEURSHIP, HEALTH EDUCATION AND TRAINING, CLIMATE CHANGE ACTION AND OTHER CIVIC ENGAGEMENT INITIATIVES THAT POSITION YOUNG PEOPLE TO LEAD THE CHANGE IN THEIR COMMUNITIES. 13626707 276593 5629087 64939841 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 0 0 1 0 0 1 1 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 34 0 4355 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 34 34 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 IL X X MELISSA LICKERT 3144361177 2815 SCOTT AVENUE SUITE D ST LOUIS MO 63103 JON ROSENSTENGEL CHAIR 1.00 X X 0 0 0 STEVEN HANLEY VICE CHAIR 1.00 X X 0 0 0 AMY SMITH TREASURER 1.00 X X 0 0 0 KURT M SCHWAGER SECRETARY 1.00 X X 0 0 0 MATT AUFFENBERG DIRECTOR 1.00 X 0 0 0 JOE BERNARD DIRECTOR 1.00 X 0 0 0 VINCE BENNETT DIRECTOR 1.00 X 0 0 0 GREG DART DIRECTOR 1.00 X 0 0 0 DARREN GEORGE DIRECTOR 1.00 X 0 0 0 MICHAEL GIBBONS DIRECTOR 1.00 X 0 0 0 SARA HANNAH DIRECTOR 1.00 X 0 0 0 BRENT JACKSON DIRECTOR 1.00 X 0 0 0 CARRIE JOSTES DIRECTOR (THRU 3/23) 1.00 X 0 0 0 JOSEPH KING JR DIRECTOR 1.00 X 0 0 0 BRADFORD KOENEMAN DIRECTOR 1.00 X 0 0 0 MELISSA LACKEY DIRECTOR 1.00 X 0 0 0 DAVID LAYTON DIRECTOR 1.00 X 0 0 0 MARK D LEEKER DIRECTOR 1.00 X 0 0 0 SUZANNE LYONS DIRECTOR 1.00 X 0 0 0 RODNEY MALONE DIRECTOR 1.00 X 0 0 0 SUZAN MCDANIEL DIRECTOR 1.00 X 0 0 0 PAMELA MORRIS-THORNTON DIRECTOR 1.00 X 0 0 0 JENNIFER O'NEAL DIRECTOR 1.00 X 0 0 0 FRED PERREAND DIRECTOR 1.00 X 0 0 0 EMILY PITTS DIRECTOR 1.00 X 0 0 0 STEVE RASCHE DIRECTOR 1.00 X 0 0 0 SUSAN RATZ DIRECTOR 1.00 X 0 0 0 JON N REED DIRECTOR (THRU 3/23) 1.00 X 0 0 0 CATHERINE SMALL DIRECTOR 1.00 X 0 0 0 CARY STALKNECKER DIRECTOR 1.00 X 0 0 0 DANNA STONE DIRECTOR 1.00 X 0 0 0 JULIE TANG DIRECTOR 1.00 X 0 0 0 JACQUES THRO DIRECTOR 1.00 X 0 0 0 HARDY WASHINGTON JR DIRECTOR 1.00 X 0 0 0 MATTHEW WHITING DIRECTOR 1.00 X 0 0 0 JIM ZECK DIRECTOR 1.00 X 0 0 0 TIMOTHY HELM PRESIDENT & CEO 45.00 X 461463 0 67947 JARED BEARD EXECUTIVE VP & COO 45.00 X 231144 0 36797 JUDITH ABRAMS SR. VP & CFO 45.00 X 192729 0 32636 DEBORAH TALLO SR. VP & CHIEF HUMAN RESOURCES 45.00 X 181221 0 30489 WENDY CORNETT-MARQUITZ SR. VP & CHIEF FINANCIAL DEVELOPMENT 45.00 X 179466 0 31422 KEELYN KRILL VP MEMBERSHIP & HEALTHY LIVING 45.00 X 151660 0 31059 PATRICIA MEINHOLD DISTRICT VP 45.00 X 142067 0 31802 MATTHEW CLARK DISTRICT VP 45.00 X 139962 0 31331 LAURIE SMITH-MCTEARNEN VP ASSOCIATION CHILD CARE 45.00 X 140390 0 28972 EARNEST WAGNER VP PROPERTIES 45.00 X 140097 0 42077 1960199 0 364532 18 0 1 0 MUSICK CONSTRUCTION COMPANY 254 HANLEY INDUSTRIAL CT ST LOUIS MO 63144 CONSTRUCTION 1549479 CENTIMARK CORPORATION 306 HAZELWOOD LOGISTICS CTR 100 HAZELWOOD MO 63042 CONSTRUCTION 540276 INTEGRATED FACILITY SERVICES 1055 CASSENS INDUSTRIAL CT FENTON MO 63026 CONSTRUCTION 394482 HABERBERGER INC 9744 PAULINE PL ST LOUIS MO 63123 CONSTRUCTION 377974 HESSE GRAVILLE LLC 13354 MANCHESTER RD STE 210 DES PERES MO 63131 LEGAL 375157 31 1370895 459643 4077580 12903749 2786063 18811867 HEALTH ENHANCEMENTS 713940 42650713 42650713 CAMPING 624110 9558863 9558863 SCHOOL AGE CHILD CARE 624410 6260412 6260412 DAY CARE 624310 2580193 2580193 SOCIAL DEVELOPMENT 624110 382280 382280 1134797 1134797 62567258 1218209 1218209 99772 0 99772 99772 99772 9745962 250070 8258814 657589 1487148 -407519 1079629 1079629 218963 459643 444959 -225996 -225996 180253 54453 125800 125800 MISCELLANEOUS INCOME 624110 1405117 1405117 FEES FROM Y-USA 624110 900 900 1406017 85082556 64099075 99772 2071842 2426900 2426900 85578 85578 1445314 119926 914663 410725 37006006 31965853 3700977 1339176 1890269 1709251 152173 28845 2109984 1361503 576586 171895 3297319 2887956 310213 99150 1631126 1209025 398604 23497 497898 359281 138617 94978 8400 86578 108595 108595 1500 1500 1483824 1288856 193221 1747 702356 145103 490506 66747 415881 291063 110409 14409 7339498 7038249 301249 526891 464066 60601 2224 519519 292493 135092 91934 375895 375895 505778 3394 502384 5588207 5413919 174288 1858606 1858606 PROGRAM SUPPLIES 3773958 3702944 62155 8859 EQUIPMENT 251892 304406 -54501 1987 SUBSCRIPTIONS AND DUES 75880 26171 28628 21081 1833486 1601003 235389 -2906 75847138 64939841 8519332 2387965 3111769 2079451 10370049 18552588 8668517 4185458 1305552 2380995 146438 129901 584718 836132 190807974 90268304 95918062 100539670 24648208 29199117 350888 377919 5275993 5273655 1554008 1696732 151934202 165251618 1838463 3009299 1741240 1905453 6291000 5935000 211563 178778 2009415 1615976 2069451 3212280 14161132 15856786 X 106972927 87406508 30800143 61988324 137773070 149394832 151934202 165251618 X 9235418 2483119 -96775 X X 0 1 X 1 1 1 X 9551593 11505748 21122909 15997337 18811867 76989454 9551593 11505748 21122909 15997337 18811867 76989454 2019450 74970004 656877 325246 751540 824302 1218209 3776174 79864 40979 68496 85710 99772 374821 81140449 271460305 0.92400 0.92470 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 21080000 1602000 4479000 1186000 25975000 26668000 288000 -4737000 1139000 21080000 23078000 403000 4116000 929000 26668000 20568000 216000 3207000 913000 23078000 17706000 283000 4917000 2338000 20568000 0.33460 0.32990 0.33550 1 0 15849355 15849355 99489127 50167117 49322010 55506998 30312379 25194619 13648542 9788808 3859734 6313952 6313952 100539670 RESERVE FOR WORKERS COMP. 251948 LIABILITIES TO GIFT ANNUITANTS 18366 MISCELLANEOUS LIABILITIES 586907 COND. ASSET RETIREMENT OBLIG. 200904 CAPITAL LEASES 2154155 3212280 85042000 2483119 -96775 2386344 82655656 2426900 2426900 85082556 73420238 0 73420238 2426900 2426900 75847138 PART IV, LINE 2B: THE YMCA IS CUSTODIAN FOR SEVERAL CUSTODIAL ACCOUNTS REPRESENTING BALANCES RAISED BY VARIOUS CLUBS AND GROUPS. PART V, LINE 4: THE ASSOCIATION USES THE ENDOWMENT FUNDS TO SUPPORT THE OPERATIONS OF THE ASSOCIATION, AS WELL AS WORLD SERVICE. SPENDING IS BASED UPON A FORMULA, APPROVED ANNUALLY BY THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS, WHICH APPLIES A PERCENTAGE TO THE AVERAGE OF THE PRIOR 5 YEARS' MARKET VALUES AS OF JUNE 30TH. THE USE OF A 5-YEAR AVERAGE HELPS LESSEN THE IMPACT OF MARKET FLUCTUATIONS ON THE FUNDING OF THE ASSOCIATION'S OPERATIONS. IN RECENT YEARS, THE PERCENTAGE USED TO DETERMINE EACH YEAR'S SPENDING AMOUNT HAS BEEN 4.0% TO 4.75%. PART XI, LINE 2D - OTHER ADJUSTMENTS: INTEREST RATE SWAP -18,476. LOSS ON INVOLUNTARY CONVERSION -78,299. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL ASSISTANCE TO INDIVIDUALS INCLUDED IN FINANCIAL STATEMENT REVENUE 2,426,900. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL ASSISTANCE TO INDIVIDUALS INCLUDED IN FINANCIAL STATEMENT REVENUE 2,426,900. SCHEDULE D PARTS XI AND XII GATEWAY REGION YOUNG MEN'S CHRISTIAN ASSOCIATION (YMCA) HAS A CONSOLIDATED AUDIT, THEREFORE COMPLETION OF SCHEDULE D PARTS XI AND XII IS OPTIONAL. IN THE INTEREST OF TRANSPARENCY THE YMCA HAS CHOSEN TO COMPLETE SCHEDULE D PARTS XI AND XII BASED ON YMCA'S ACTIVITY FOR THE YEAR. 1 SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, 0 0 PROGRAM SERVICES SUPPORT FOR YMCA OF COLUMBIA 34578 RUSSIA & THE NEWLY INDEPENDENT STATES - ARMENIA, AZERBIJAN, UKRAINE 0 0 PROGRAM SERVICES SUPPORT FOR YMCA OF UKRAINE 20000 CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, BAHAMAS, BELIZE 0 0 PROGRAM SERVICES SUPPORT FOR YMCA OF BELIZE 21000 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, SOUTH AFRICA 0 0 PROGRAM SERVICES SUPPORT FOR YMCA OF SOUTH AFRICA 10000 CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 INVESTMENTS 344698 0 0 0 0 0 0 430276 0 430276 SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, SUPPORT FOR LOCAL YMCA OF COLOMBIA 34578 WIRE TRANSFER 0 CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA, BARBUDA, BAHAMAS SUPPORT FOR LOCAL YMCA OF BELIZE 21000 WIRE TRANSFER 0 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, SUPPORT FOR LOCAL YMCA OF SOUTH AFRICA 10000 WIRE TRANSFER 0 RUSSIA AND NEIGHBORING STATES - ARMENIA, AZERBIJAN, BELARUS, SUPPORT FOR LOCAL YMCA OF UKRAINE 20000 WIRE TRANSFER 0 4 0 0 0 0 1 0 0 PART I, LINE 2: THE GATEWAY REGION YOUNG MEN'S CHRISTIAN ASSOCIATION SUPPORTS WORLD SERVICE PARTNERS BY PROVIDING CASH SUPPORT AND TECHNICAL ASSISTANCE. THE FUNDS PROVIDED TO PARTNER YMCAS IN THOSE COUNTRIES ARE USED FOR PROGRAMS AND GENERAL OPERATIONS OF THE FACILITIES. THE ASSOCIATION MONITORS THE USAGE OF THE FUNDS BY REQUIRING FINANCIAL STATEMENTS AND/OR BY MAKING ON-SITE VISITS TO VIEW FACILITIES AND PROGRAMS THE ASSOCIATION SUPPORTS. X X X X X X X 1 DONOR BY DESIGN GROUP LLC PO BOX 7106 CAROL STREAM IL 601977106 CONSULTING 0 0 80522 0 WENTWORTH NONPROFIT CONSULTING 209 120TH ST NE MARYSVILLE WA 98271 CONSULTING 0 0 28072 0 108594 IL MO GOLF TOURNAMENTS 416450 213310 203140 7956 115679 18168 3400 113296 SALES/AUCTIONS 179599 165226 14373 680 37440 6369 17349 2000 70487 15 82557 81107 1450 330 3451 11988 6580 1437 28349 678606 459643 218963 1010 48847 134036 42097 6837 212132 444959 -225996 1 SUBSIDIES FOR PROGRAM AND MEMBERSHIP 8731 2426900 PART I, LINE 2: THE GATEWAY REGION YOUNG MEN'S CHRISTIAN ASSOCIATION WILL NOT TURN AWAY ANYONE BASED ON THEIR INABILITY TO PAY FOR MEMBERSHIPS OR PROGRAMS. A SLIDING SCALE OF AVAILABLE FINANCIAL SCHOLARSHIPS BASED UPON HOUSEHOLD INCOME IS USED TO DETERMINE THE AMOUNT OF SUBSIDY GRANTED TO AN INDIVIDUAL OR HOUSEHOLD. SUBSIDIES OF $2,426,900 WERE GRANTED DURING 2023. X 1 1 X X X X 0 1 0 0 0 0 0 1 0 TIMOTHY HELM PRESIDENT & CEO 408416 0 50480 0 2567 0 37917 0 30030 0 529410 0 0 0 JARED BEARD EXECUTIVE VP & COO 205628 0 20000 0 5516 0 25680 0 11117 0 267941 0 0 0 JUDITH ABRAMS SR. VP & CFO 182806 0 0 0 9923 0 23028 0 9608 0 225365 0 0 0 DEBORAH TALLO SR. VP & CHIEF HUMAN RESOURCES 173012 0 0 0 8209 0 21860 0 8629 0 211710 0 0 0 WENDY CORNETT-MARQUITZ SR. VP & CHIEF FINANCIAL DEVELOPMENT 173611 0 0 0 5855 0 21860 0 9562 0 210888 0 0 0 KEELYN KRILL VP MEMBERSHIP & HEALTHY LIVING 149077 0 0 0 2583 0 18642 0 12417 0 182719 0 0 0 EARNEST WAGNER VP PROPERTIES 131001 0 0 0 9096 0 18065 0 24012 0 182174 0 0 0 PATRICIA MEINHOLD DISTRICT VP 138603 0 0 0 3464 0 17397 0 14405 0 173869 0 0 0 MATTHEW CLARK DISTRICT VP 138914 0 0 0 1048 0 17435 0 13896 0 171293 0 0 0 LAURIE SMITH-MCTEARNEN VP ASSOCIATION CHILD CARE 134550 0 0 0 5840 0 17089 0 11883 0 169362 0 0 0 PART I, LINE 1A THE EXECUTIVE DIRECTOR AND A FEW OTHER STAFF AT YMCA TROUT LODGE AND CAMP LAKEWOOD ARE REQUIRED TO LIVE ON SITE AT THE PROPERTY DUE TO THE NATURE OF THE BUSINESS, AND IT IS A CONDITION OF EMPLOYMENT FOR THOSE POSITIONS. THEREFORE, THE HOUSING IS NON-TAXABLE TO THE EMPLOYEE. PART I, LINE 3 THE PROCESS TO DETERMINE A SENIOR EXECUTIVE'S PAY ORIGINATES WITH THE EXECUTIVE COMPENSATION COMMITTEE. CHALLENGING AND MEASURABLE PERFORMANCE GOALS ARE SET FOR SENIOR EXECUTIVES AT THE BEGINNING OF EACH YEAR. FORMAL YEAR-END REVIEWS ARE THEN CONDUCTED AND THE DEGREE OF PERFORMANCE AGAINST THESE GOALS IS CONSIDERED WHEN DETERMINING COMPENSATION INCREASES. RECOMMENDATIONS OF PAY INCREASES BY THE EXECUTIVE COMPENSATION COMMITTEE MUST BE APPROVED IN ADVANCE BY THE EXECUTIVE COMMITTEE PRIOR TO THE RECOMMENDATION TO THE BOARD OF DIRECTORS FOR FINAL APPROVAL. THE EXECUTIVE COMPENSATION COMMITTEE IS MADE UP OF THE CURRENT BOARD CHAIRMAN, THE PAST CHAIRMAN AND THE CHAIR-ELECT OF THE GOVERNING BOARD OF DIRECTORS. THE EXECUTIVE COMPENSATION COMMITTEE ANNUALLY REVIEWS COMPENSATION DATA OF OTHER YMCAS OF COMPARABLE SIZE. THIS DATA IS COMPILED BY SULLIVAN COTTER AND ASSOCIATES, INC. THE LAST YEAR DATA WAS COLLECTED FROM SULLIVAN AND COTTER WAS 2021. PERIODICALLY IN PRIOR YEARS, AND USING DATA FROM COMPENSATION MATTERS, A SECOND PROVIDER, THE EXECUTIVE COMMITTEE WOULD REVIEW COMPENSATION LEVELS AND PRACTICES OF OTHER ST. LOUIS-BASED CHARITIES. PART I, LINE 4B TIMOTHY HELM: $16,787.95 SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN PART I, LINE 7 THE ORGANIZATION MAY PAY DISCRETIONARY BONUSES TO OFFICERS AND KEY EMPLOYEES AS PART OF ITS COMPENSATION PROGRAM. A MISSOURI DEVELOPMENT FINANCE BOARD 431387649 2011-03-01 9500000 REFINANCE 1998 FACILITIES BOND 0 0 0 A 9500000 105000 9395000 2011 1 0 1 1 A 0 0 0 0 0 0 0 A 0 0 0 1 1 1 COMMERCE BANK NA 7.000000000000 1 0 0 0 0 A 0 PART III, LINE 9 AS THERE IS NO CONTEMPLATED PRIVATE BUSINESS USE OF THE PROPERTY, WRITTEN PROCEDURES ON REMEDIATION ARE NOT REQUIRED. PART IV, LINE 7 AS ALL BOND PROCEEDS WERE USED IMMEDIATELY TO REFUND PRIOR BONDS AND TO PAY BOND ISSUANCE COSTS, ARBITRAGE CANNOT OCCUR, THEREFORE NO WRITTEN PROCEDURES ARE NECESSARY. SCHEDULE K, PART IV, LINE 3C THE LAST TEST OF WHETHER A REBATE WAS DUE WAS PERFORMED ON MARCH 1, 2016. SINCE REFUNDING OF THE BOND ISSUE WAS DONE CONTEMPORANEOUSLY, NO ARBITRAGE WAS POSSIBLE, SO NO FURTHER TESTING IS REQUIRED. DAVID LAYTON BOARD MEMBER 152003 INSURANCE BROKER FEES & COMMISSION 0 SCHEDULE L, PART IV MR. LAYTON IS A MEMBER OF THE ASSOCIATION'S BOARD OF DIRECTORS AND A VICE PRESIDENT OF THE CRANE INSURANCE AGENCY. $152,003 IN BROKER FEES AND COMMISSIONS WERE PAID TO CRANE INSURANCE AGENCY IN 2023. THE TRANSACTION WAS REVIEWED AND APPROVED BY A COMMITTEE OF THE BOARD OF DIRECTORS. X 13 73941 FAIR MARKET VALUE X 1 2675000 APPRAISED X ASSORTED AUCTION ITEMS 163 37122 FAIR MARKET VALUE 0 1 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTORS FOR DONATIONS OF PUBLICLY TRADED SECURITIES ABOVE. IN TOTAL, 942 SHARES WERE CONTRIBUTED BY 13 DONORS. FORM 990, PART III, LINE 1 THE GATEWAY REGION YMCA IS A NONPROFIT, 501(C)(3) CHARITY DEDICATED TO NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN, IMPROVING HEALTH AND WELL-BEING, AND SUPPORTING AND SERVING OUR NEIGHBORS. THE STORY OF THE GATEWAY REGION YMCA IS ONE THAT IS, AS OF 2023, 170 YEARS IN THE MAKING FROM ITS FOUNDING ON OCTOBER 13, 1853, AT THE 2ND BAPTIST CHURCH IN ST. LOUIS. FROM ITS VERY BEGINNINGS, THE Y'S MISSION HAS BEEN TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS DESIGNED TO BUILD HEALTHY SPIRITS, MINDS, AND BODIES - FOR ALL. IT DOES THAT BY BEING COMMUNITY CENTERED; BRINGING PEOPLE OF ALL AGES TOGETHER TO BRIDGE THE GAPS IN COMMUNITY NEEDS; DEVELOPING THE POTENTIAL TO LEARN, GROW, AND THRIVE; AND MAINTAINING A LOCAL PRESENCE WITH A GLOBAL REACH. AS WE CLOSED-OUT 2023, OUR ASSOCIATION SERVED NEARLY 265,000 INDIVIDUALS IN THE BI-STATE REGION, EMPLOYING APPROXIMATELY 4,355 FULL-TIME AND PART-TIME INDIVIDUALS. FORM 990, PART III, LINE 2 CONTINUED GROWTH IN 2023 ALLOWED US TO CONTINUE EXPANDING OUR SERVICES AND WORKING WITH KEY COMMUNITY PARTNERS TO ELEVATE OUR MISSION IN THE COMMUNITY. WE ALSO CONTINUED WITH OUR COMPREHENSIVE "OPPORTUNITY FOR ALL" CAPITAL CAMPAIGN, UNDERGOING RENOVATIONS TO FACILITIES IN KEY AREAS AIMED AT ADDRESSING ONGOING NEEDS IN THE COMMUNITIES WE SERVE. IN 2023, WE CELEBRATED COMPLETIONS OF MAJOR PROJECTS OR MILESTONES WITH LEADING COMMUNITY PARTNERS TO SERVE NEW AUDIENCES IN NEED. FOR EXAMPLE, WE CELEBRATED THE NEWLY RENOVATED EDWARD JONES YMCA WITH A RIBBON-CUTTING CEREMONY WITH THE EDWARD JONES COMPANY. THE COMPANY'S $2.2 MILLION DONATION ALLOWED US TO MAKE SIGNIFICANT FACILITY IMPROVEMENTS AND PROGRAM INVESTMENTS THAT WILL IMPROVE OUR SERVICE TO YOUTH AND FAMILIES, HELP BRIDGE GAPS IN CHRONIC DISEASE PREVENTION, AND BRING PEOPLE FROM ALL BACKGROUNDS TOGETHER. WE ALSO JOINED WITH AFFINIA HEALTHCARE TO ANNOUNCE COMPLETION OF THEIR NEW 15,000 SQUARE FOOT HEALTHCARE CENTER ADJACENT TO THE EMERSON YMCA TO PROVIDE PEOPLE OF ALL AGES IN FERGUSON AND THE SURROUNDING COMMUNITIES WITH BOTH AFFORDABLE HEALTHCARE AND MORE ACCESS TO Y PROGRAMS THAT IMPROVE INDIVIDUAL HEALTH AND WELLBEING. IN ADDITION, WE HAVE PARTNERED WITH THE ST. LOUIS CARDINALS AND CARDINALS CARE, BONIFACE FOUNDATION, AND MIRACLE LEAGUE ON CONSTRUCTION OF A NEW YMCA ADAPTIVE SPORTS COMPLEX. SCHEDULED FOR COMPLETION IN 2024, THE CENTERPIECE OF THE $5.2 MILLION SPORTS COMPLEX IS A CUSTOM-DESIGNED MIRACLE LEAGUE BASEBALL FIELD SO MORE PEOPLE IN THE REGION WITH DISABILITIES HAVE THE OPPORTUNITY TO PLAY SPORTS. ALSO, OUR Y EXPANDED ITS PARTNERSHIP WITH ST. LOUIS CITY SOCCER CLUB (CITY SC), PROVIDING 2,083 ELIGIBLE YOUTH THE OPPORTUNITY TO PARTICIPATE IN THE YMCA'S SOCCER PROGRAMS AT A REDUCED COST. CITY SC ALSO PROVIDED EQUIPMENT FOR THE PROGRAM, TRAINING STAFF AND CURRICULUM FOR Y VOLUNTEER COACHES. FORM 990, PART III, LINE 4A THE Y IS COMMITTED TO IMPROVING AMERICA'S HEALTH AND WELL-BEING. WE BRING FAMILIES CLOSER TOGETHER, ENCOURAGE GOOD HEALTH AND FOSTER CONNECTIONS THROUGH FITNESS, SPORTS, FUN AND SHARED INTERESTS. FOR EXAMPLE, IN 2023, 1,905 PEOPLE IN OUR COMMUNITY PARTICIPATED IN PERSONAL TRAINING PROGRAMS TO ACHIEVE GREATER HEALTH IN SPIRIT, MIND AND BODY. MORE THAN 21,700 SWIM LESSONS WERE GIVEN, TEACHING MANY CHILDREN AND ADULTS VALUABLE WATER SAFETY AND SWIMMING SKILLS. THE Y'S SIZE AND REACH AS A VITAL COMMUNITY ASSET UNIQUELY POSITIONS THE ORGANIZATION TO BRIDGE THE GAP IN THE DELIVERY OF SWIM LESSONS AND WATER SAFETY EDUCATION. ALSO, 1,387 YOUTH ENROLLED IN GYMNASTICS PROGRAMS, 609 PARTICIPATED IN MARTIAL ARTS AND OTHER SKILLED SPORTS, AND 213 ADULTS TOOK PART IN EXERCISE SPORTS LEAGUES. THESE PROGRAMS ARE PARTICULARLY IMPORTANT AS OUR NATION STRUGGLES WITH CHRONIC DISEASE AND OBESITY, FAMILIES WRESTLE WITH WORK/LIFE BALANCE AND INDIVIDUALS SEARCH FOR PERSONAL FULFILLMENT. OUR PROGRAMS ARE ACCESSIBLE, AFFORDABLE AND OPEN TO ALL FAITHS, BACKGROUNDS, ABILITIES AND INCOME LEVELS. IN 2023, WE PROVIDED $2,843,097 IN FINANCIAL ASSISTANCE TO PEOPLE WHO OTHERWISE MAY NOT HAVE BEEN ABLE TO AFFORD TO PARTICIPATE. FOR MORE THAN 25 YEARS, OUR Y HAS PROVIDED AN INCLUSIVE ENVIRONMENT WHERE MEMBERS AND PROGRAM PARTICIPANTS OF ALL ABILITIES ARE ABLE TO TAKE PART EQUALLY. IN FACT, OUR Y IS ONE OF THE FEW IN THE COUNTRY TO HAVE A FULLY OPERATIONAL INCLUSION AND ADAPTIVE SUPPORT SERVICES DEPARTMENT WITH THE OVERALL GOAL OF "CONNECTING ALL ABILITIES." IN 2023, WE SERVED 1,089 CHILDREN AND ADULTS WITH DISABILITIES THROUGH FITNESS, CAMPS, CHILD CARE, SWIMMING AND OTHER PROGRAMS. FORM 990, PART III, LINE 4B WITH YOUTH DEVELOPMENT AS ONE OF THE Y'S CORE FOCUS AREAS, THE Y PROVIDES A PLACE WHERE YOUTH CAN COME TO CULTIVATE THE SKILLS AND RELATIONSHIPS THAT LEAD TO POSITIVE BEHAVIORS, BETTER HEALTH, AND LIFELONG SUCCESS - AND HAVE FUN DOING IT. THE Y DOES JUST THAT THROUGH ITS SUMMER CAMP PROGRAMS. IN 2023, THE Y'S DAY CAMP PROGRAM WELCOMED 6,508 CAMP PARTICIPANTS AND OVERNIGHT Y CAMP LAKEWOOD WELCOMED 1,593 YOUTH, ALLOWING YOUNG CAMPERS TO DISCOVER HIDDEN TALENT, GAIN SELF-ESTEEM AND ACQUIRE NEW SKILLS IN A SAFE AND FUN ENVIRONMENT. IN ADDITION, YMCA TROUT LODGE HAS LONG BEEN A DESTINATION FOR FAMILIES TO RECONNECT, CREATE NEW MEMORIES AND DISCOVER THE JOY OF EMBRACING THE SIMPLE PLEASURES OF NATURE. IN 2023, 8,971 GUESTS ENJOYED YMCA TROUT LODGE. FORM 990, PART III, LINE 4C AS PART OF THE Y'S YOUTH DEVELOPMENT FOCUS, THE Y CLUB BEFORE AND AFTER SCHOOL CHILD CARE PROGRAM IS HELD IN PARTNERSHIP WITH LOCAL SCHOOL DISTRICTS AND ENGAGES STUDENTS IN PHYSICAL, LEARNING AND IMAGINATIVE ACTIVITIES THAT ENCOURAGE THEM TO EXPLORE WHO THEY ARE AND WHAT THEY CAN ACHIEVE. IN 2023, THE ASSOCIATION OFFERED PROGRAMS AT 77 Y CLUBS SERVING 3,678 PARTICIPANTS. IN ADDITION, THROUGH 4 EARLY CHILDHOOD EDUCATION CENTERS, THE Y SERVED 359 PARTICIPANTS. FORM 990, PART VI, SECTION B, LINE 11B THE FINAL PRESENTATION OF THE ASSOCIATION'S ANNUAL 990 TAX RETURN IS THE RESULT OF COLLABORATION AMONG MANAGEMENT, OUR INDEPENDENT PUBLIC ACCOUNTING FIRM AND MEMBERS ON THE ASSOCIATION'S AUDIT COMMITTEE. THE AUDIT COMMITTEE IS RESPONSIBLE FOR THE FINAL REVIEW OF THE RETURN. UPON THEIR FINAL APPROVAL, THE RETURN IS DISTRIBUTED VIA EMAIL TO THE MEMBERS OF THE BOARD OF DIRECTORS IN ADVANCE OF FILING THE RETURN ELECTRONICALLY. ONCE FILED, THE RETURN IS MADE AVAILABLE TO THE PUBLIC ON THE ASSOCIATION'S PUBLIC WEBSITE. FORM 990, PART VI, SECTION B, LINE 12C THE GATEWAY REGION YOUNG MEN'S CHRISTIAN ASSOCIATION HAS A CONFLICT OF INTEREST POLICY TO ENSURE THAT BOARD MEMBERS, OFFICERS AND EMPLOYEES MAINTAIN THE HIGHEST LEVEL OF ETHICAL STANDARDS WHEN CONDUCTING ASSOCIATION AFFAIRS. THE GATEWAY REGION YMCA PROMOTES A CULTURE OF AWARENESS AS TO BUSINESS DEALINGS WHICH MAY BE CONSIDERED A CONFLICT OF INTEREST OR BE CONTRARY TO APPLICABLE STATE, LOCAL OR FEDERAL LAWS. THE EMPLOYEE MANUAL, WHICH IS SIGNED BY ALL EMPLOYEES, INCLUDES A DISCUSSION OF THE ASSOCIATION'S CONFLICT OF INTEREST POLICY AND OUTLINES PROCEDURES FOR REPORTING POTENTIAL CONFLICTS OF INTEREST. ANNUALLY, BOARD MEMBERS, OFFICERS AND EXECUTIVE MANAGEMENT ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE, WHICH IS SUBMITTED TO AND REVIEWED BY THE PRESIDENT, THE CHIEF OPERATING OFFICER AND THE SENIOR VICE PRESIDENT OF FINANCE. ANY MATERIAL CONFLICTS OF INTEREST ARE DISCUSSED WITH THE AUDIT COMMITTEE AND THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. IN THE EVENT OF A MATERIAL CONFLICT OF INTEREST, RESTRICTIONS MAY BE PLACED ON PERSONS TO PROHIBIT THEM FROM PARTICIPATING IN THE GOVERNING BODY'S DELIBERATIONS AND DECISIONS ON CERTAIN TRANSACTIONS. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS TO DETERMINE A SENIOR EXECUTIVE'S PAY ORIGINATES WITH THE EXECUTIVE COMPENSATION COMMITTEE. CHALLENGING AND MEASUREABLE PERFORMANCE GOALS ARE SET FOR SENIOR EXECUTIVES AT THE BEGINNING OF EACH YEAR. FORMAL YEAR-END REVIEWS ARE THEN CONDUCTED AND THE DEGREE OF PERFORMANCE AGAINST THESE GOALS IS CONSIDERED WHEN DETERMINING COMPENSATION INCREASES. RECOMMENDATIONS OF PAY INCREASES BY THE EXECUTIVE COMPENSATION COMMITTEE MUST BE APPROVED IN ADVANCE BY THE EXECUTIVE COMMITTEE PRIOR TO THE RECOMMENDATION TO THE BOARD OF DIRECTORS FOR FINAL APPROVAL. THE EXECUTIVE COMPENSATION COMMITTEE IS MADE UP OF THE CURRENT BOARD CHAIRMAN, THE PAST CHAIRMAN AND THE CHAIR-ELECT OF THE GOVERNING BOARD OF DIRECTORS. THE EXECUTIVE COMPENSATION COMMITTEE ANNUALLY REVIEWS COMPENSATION DATA OF OTHER YMCAS OF COMPARABLE SIZE. THIS DATA IS COMPILED BY SULLIVAN COTTER AND ASSOCIATES, INC. THE LAST YEAR DATA WAS COLLECTED FROM SULLIVAN AND COTTER WAS 2021. PERIODICALLY IN PRIOR YEARS, AND USING DATA FROM COMPENSATION MATTERS, A SECOND PROVIDER, THE EXECUTIVE COMMITTEE WOULD REVIEW COMPENSATION LEVELS AND PRACTICES OF OTHER ST. LOUIS-BASED CHARITIES. FORM 990, PART VI, SECTION C, LINE 19 THE ANNUAL 990 TAX FILING IS AVAILABLE FOR PUBLIC VIEWING ON THE ASSOCIATION'S PUBLIC WEBSITE, GWRYMCA.ORG. PAPER COPIES ARE ALSO AVAILABLE UPON REQUEST. A SUMMARIZED VERSION OF OUR ANNUAL AUDITED FINANCIAL STATEMENTS IS ALSO AVAILABLE ON THE SAME WEBSITE. FORM 990, PART XI, LINE 9: INTEREST RATE SWAP -18,476. LOSS ON INVOLUNTARY CONVERSION -78,299. PART XII, LINE 2C NO CHANGE FROM PRIOR YEAR.