2024-07-19T08:15:05+00:00 2023-12-31 990 2023-01-01 344428262 Young Men's Christian Association of Greater Toledo YOUN 4197298135 6465 W Sylvania Ave Sylvania OH 43560 Phillip Platz CFO 4197298135 2024-07-19 Phillip Platz Platz 999009999 true 2023 2023-04-26 12:10:37Z YMCA and JCC of Greater Toledo Brad Toft 6465 W Sylvania Ave Sylvania OH 43560 31425544 false X WWW.YMCATOLEDO.ORG X 1865 OH TO ENHANCE THE GENERAL WELFARE OF THE COMMUNITY THROUGH A VARIETY OF SPIRITUAL, SOCIAL, MENTAL, AND PHYSICAL ACTIVITIES. 38 38 1707 38 0 0 5114122 6388700 22401513 24057557 167038 292604 1687436 616909 29370109 31355770 40435 56180 0 0 15281350 16213974 0 0 506234 17407181 11193753 32728966 27463907 -3358857 3891863 44966221 49131286 19975857 19087514 24990364 30043772 X TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL AND TO SERVE THE NEEDS OF THE ENTIRE COMMUNITY IN A MANNER CONSISTENT WITH JUDEO-CHRISTIAN VALUES. false false 13680747 0 11297312 MEMBERSHIP PROGRAM SERVICES--PROGRAMS DESIGNED TO MEET SPECIFIC EDUCATIONAL, CULTURAL, EMOTIONAL, SPIRITUAL, PHYSICAL TRAINING OR OTHER NEEDS OF SPECIFIC NEIGHBORHOODS OR TARGET GROUPS. SERVING OVER 50,000 PARTICIPANTS DURING 2023. 5204639 0 7049761 CHILD CARE--PROVIDING CARE FOR CHILDREN FROM SIX WEEKS TO 12 YEARS OF AGE IN EARLY EDUCATION AND CARE, AND AFTERSCHOOL CARE PROGRAMS THAT BUILD AND SUPPORT THE DEVELOPMENTAL NEEDS OF YOUNG CHILDREN. SERVING 2,032 PARTICIPANTS DURING 2023. (INCLUDES GOVERNMENTAL REVENUE SOURCES WHICH ARE CLASSIFIED AS CONTRIBUTIONS IN ADDITION TO PROGRAM REVENUE LISTED ABOVE). 3822708 0 3459398 CAMPING--RESIDENTIAL OVERNIGHT EXTENDED LIVING PROGRAM IN A NON-URBAN SETTING FOR PEOPLE OF ALL AGES, SERVING 1,058 PARTICIPANTS DURING 2023. 793139 0 0 AT RISK YOUTH AND DISADVANTAGED FAMILIES--PROGRAMS PROVIDE LIFE-SKILLS TRAINING, LEADERSHIP DEVELOPMENT, JOB READINESS, TUTORING AND MENTORING FOR DISADVANTAGED YOUNG PEOPLE AND THEIR FAMILIES. 793139 23501233 true true false false false false false false true true false false true true true true false false false false false false false true false false false false true false false false false false false false false false false false false false false false false false true 95 0 true 1707 false false false false false false false false false false false false X 38 38 false false false false false false false true true false false true true true true true true true true false MI OH X PHIL PLATZ 4197298135 6465 W Sylvania Ave Sylvania OH 43560 Gary Resnick Secretary 1.0 X X 0 0 0 Lisa Hawker Chairman 1.0 X X 0 0 0 Adam Franklin Trustee 1.0 X 0 0 0 Andrea Gwyn Trustee 1.0 X 0 0 0 Andrew Stocking Trustee 1.0 X 0 0 0 Bob Schoonmaker Trustee 1.0 X 0 0 0 Bruce Denman Trustee for Life 1.0 X 0 0 0 Carey Sowle Trustee 1.0 X 0 0 0 Cheryl Tyler-Folsom Trustee for Life 1.0 X 0 0 0 Chuck Parcher Trustee for Life 1.0 X 0 0 0 Dee Bialecki-Haase MD Trustee 1.0 X 0 0 0 Donald Saunders Trustee for Life 1.0 X 0 0 0 Elizabeth Cousino Trustee 1.0 X 0 0 0 Holleigh Baker Trustee 1.0 X 0 0 0 Jason Derby Trustee 1.0 X 0 0 0 Jim Gant Trustee 1.0 X 0 0 0 Jim Gibb Trustee 1.0 X 0 0 0 Jody Zink Trustee 1.0 X 0 0 0 JR Toland Trustee 1.0 X 0 0 0 Karen Culler Trustee 1.0 X 0 0 0 Karen Fischer Trustee 1.0 X 0 0 0 Karen Fraker Trustee for Life 1.0 X 0 0 0 Keary Sarabia Trustee 1.0 X 0 0 0 Kevin Kornowa Trustee 1.0 X 0 0 0 Kristina White Trustee 1.0 X 0 0 0 Lee Dunn Trustee for Life 1.0 X 0 0 0 Mark Rose Trustee for Life 1.0 X 0 0 0 Matt Lovato Trustee 1.0 X 0 0 0 Meghan Anderson-Roth Trustee 1.0 X 0 0 0 Mike Anderson Trustee for Life 1.0 X 0 0 0 Mike Bostdorff Trustee 1.0 X 0 0 0 Mike Fischer Trustee for Life 1.0 X 0 0 0 MJ Anderson Trustee 1.0 X 0 0 0 Nathan Anderson Trustee 1.0 X 0 0 0 Paul Schlatter Trustee for Life 1.0 X 0 0 0 Rick Anderson Trustee for Life 1.0 X 0 0 0 Rob Koenig Trustee for Life 1.0 X 0 0 0 Tim Schmidt Trustee 1.0 X 0 0 0 Brad Toft President and CEO 40.0 X X 271862 0 41149 Casey Holck Chief Operating Officer 40.0 X X 153161 0 29170 Phillip Platz Chief Financial Officer 40.0 X X 137009 0 27457 562032 0 97776 0 false true false The Collaborative Inc One Seagate PL 118 Toledo OH 43604 Architecture services 1261845 The Lathrop Company Inc 28 N St Clair St Suite 200 Toledo OH 43604 Construction services 1225165 J&R Restoration 1300 Michigan Ave Waterville OH 43566 Construction services 1042115 Rudolph Libbe Inc 6494 Latcha Road Walbridge OH 434659738 Construction services 489454 Gordon Food Service PO Box 88029 Chicago IL 606801029 Food 473479 12 194151 0 33275 0 461332 5699942 0 6388700 Membership Revenue 9287432 9287432 Childcare Revenue -- Infant/Toddler/Preschool 3341175 3341175 Resident Camp Revenue 2404670 2404670 Childcare Revenue -- School Age 835294 835294 Day Camp Revenue 41350 41350 8147636 8147636 0 0 24057557 292604 292604 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 105627 33275 23848 81779 0 81779 0 0 0 0 0 0 55722 45926 9796 0 0 9796 SUNDRY INCOME 900099 525334 525334 0 0 900099 900099 0 0 0 0 525334 31355770 24875495 0 91575 0 0 56180 56180 0 0 0 0 659808 0 503303 156505 0 0 0 0 12497694 11262770 986880 248044 570983 513885 45679 11419 1387993 1158266 226248 3479 1097496 949597 128971 18928 0 0 0 0 23950 0 23950 0 55900 0 55900 0 0 0 0 0 0 0 24503 0 24503 0 1237491 975897 261594 0 178696 19039 91798 67859 1834439 1758209 76230 0 0 0 0 0 0 0 0 0 2984121 2957811 26310 0 211352 164753 46599 0 0 0 0 0 241762 114447 127315 0 410946 332915 78031 0 272784 268433 4351 0 1860135 1718274 141861 0 350334 290504 59830 0 BANK CHARGES 406665 370957 35708 0 MAINTENANCE 528065 269875 258190 0 CREDIT LOSSES 515105 0 515105 0 57505 20827 36678 0 27463907 23202639 3755034 506234 8141030 6502631 0 0 1318267 1730383 1063527 509238 0 0 0 0 0 0 23344 33116 193192 227141 66903164 39361779 23555834 27541385 66952 1570150 0 0 0 0 10604075 11017242 44966221 49131286 1042914 1784200 0 0 3181348 2833065 0 0 0 0 0 0 9296378 8876747 0 0 6455217 5593502 19975857 19087514 17458510 22072098 7531854 7971674 0 0 0 0 0 0 24990364 30043772 44966221 49131286 X 3891863 1121989 0 0 0 39556 X false true X true false X 4884750 9999272 3995072 5114122 6388700 30381916 22263562 14259402 15789024 22444789 24113279 98870056 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 27148312 24258674 19784096 27558911 30501979 129251972 538795 468808 462199 538119 494220 2502141 0 0 0 0 0 0 538795 468808 462199 538119 494220 2502141 126749831 109793 50836 107834 167038 292604 728105 0 0 0 0 0 0 109793 50836 107834 167038 292604 728105 0 0 0 0 0 0 287310 555542 334205 1161122 1283 2339462 27545415 24865052 20226135 28887071 30795866 132319539 0.9579 0.9565 0.01 0.0 X Schedule A, Part III, Line 12 Explanation for other income Miscellaneous income and perpetual trust income or loss Schedule A, Part III, Line 12 Other Income DESCRIPTION - MISCELLANEOUS INCOME AND PERPETUAL TRUST INCOME OR LOSS, COLUMN A - 287310.0, COLUMN B - 555542.0, COLUMN C - 334205.0, COLUMN D - 1161122.0, COLUMN E - 1283.0, COLUMN F - 2339462.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4866706 472258 763139 0 143167 0 5958936 5264749 512570 -775793 0 134820 0 4866706 5356880 10025 14340 0 116496 0 5264749 4951863 10975 483514 0 89472 0 5356880 4201062 310585 521258 0 81042 0 4951863 0.49 0.51 0.0 true false 1723060 0 1723060 44681582 0 26047035 18634547 1927845 0 880093 1047752 13892987 0 12434651 1458336 4677690 0 0 4677690 27541385 BENEFICIAL INTEREST IN PERPETUAL TRUST 1523979 INTEREST IN FOUNDATION 4984537 RIGHT-OF-USE OPERATING LEASE ASSETS 4099979 INTEREST RATE SWAP 408747 11017242 Tax assessment payable 1487291 Operating lease liability 4106211 5593502 X 32587089 1121989 0 0 109330 1231319 31355770 0 0 0 31355770 27533681 0 0 0 69774 69774 27463907 0 0 0 27463907 Schedule D, Part V, Line 4 Intended uses of endowment funds ENDOWMENT FUNDS ARE INTENDED TO SUPPORT THE LONG TERM OPERATIONS OF THE YMCA OF GREATER TOLEDO WHICH INCLUDE FACILITY UPKEEP, PROGRAM SUPPORT AND DONOR RESTRICTED AMOUNTS RELATED TO CAPITAL IMPROVEMENTS. THE ENDOWMENT FUNDS ARE HELD AT THE TOLEDO COMMUNITY FOUNDATION FOR THE BENEFIT OF THE YMCA OF GREATER TOLEDO. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE YMCA HAS RECEIVED TAX-EXEMPT STATUS FROM THE INTERNAL REVENUE SERVICE UNDER SECTION 501(C)(3); THEREFORE, A PROVISION FOR INCOME TAXES HAS NOT BEEN INCLUDED IN THE FINANCIAL STATEMENTS. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE YMCA AND RECOGNIZE A TAX LIABILITY IF THE YMCA HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE YMCA, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2020 AND 2019, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE YMCA IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO JANUARY 1, 2021 Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Increase in interest in perpetual trusts - 167117 Expenses reported on Part VII Line 8b - 23848 Expenses reported on Part VII Line 10b - 45926 Net unrealized loss on interest rate swap - -127561 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Expenses reported on Part VII Line 8b - 23848 Expenses reported on Part VII Line 10b - 45926 For Your Y 84425 33275 51150 0 0 0 5431 0 0 Golf Outing 54477 0 54477 0 0 0 8857 0 9560 0 138902 33275 105627 0 0 0 14288 0 9560 23848 81779 X X X false false false false false false false false false Brad Toft President and CEO 271862 0 0 0 0 0 0 0 41149 0 313011 0 0 0 Casey Holck Chief Operating Officer 153161 0 0 0 0 0 0 0 29170 0 182331 0 0 0 Phillip Platz Chief Financial Officer 137009 0 0 0 0 0 0 0 27457 0 164466 0 0 0 Form 990, Part III, Line 4d Description of other program services (Expenses $ 793,139 including grants of $ 0)(Revenue $ 0) AT RISK YOUTH AND DISADVANTAGED FAMILIES--PROGRAMS PROVIDE LIFE-SKILLS TRAINING, LEADERSHIP DEVELOPMENT, JOB READINESS, TUTORING AND MENTORING FOR DISADVANTAGED YOUNG PEOPLE AND THEIR FAMILIES. Form 990, Part VI, Line 11b Review of form 990 by governing body A DETAILED REVIEW OF FORM 990 IS COMPLETED BY THE CEO AND CFO PRIOR TO FILING. EACH BOARD MEMBER IS GIVEN FORM 990 PRIOR TO FILING AND THE BOARD IS ALLOTTED TIME TO ASK QUESTIONS REGARDING THE FORM. Form 990, Part VI, Line 12c Conflict of interest policy EACH YEAR THE YMCA OF GREATER TOLEDO SENDS A CONFLICT OF INTEREST POLICY STATEMENT AND DISCLOSURE FORM TO ALL TRUSTEES, CORPORATE COMMITTEE MEMBERS, AND ALL FULL TIME STAFF MEMBERS. COLLECTION OF THE COMPLETED FORMS IS MONITORED BY THE CFO. CONFLICTS ARE NOTED AND COMMUNICATED TO THE CHAIR OF THE BOARD OF TRUSTEES, IT IS THEN EXPECTED THAT THOSE WITH CONFLICTS WILL ABSTAIN FROM ANY VOTES ON MATTERS WHERE THERE IS A CONFLICT, THESE ABSTENTIONS ARE DULY NOTED IN THE MINUTES OF THE MEETING. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES MEETS TO SET THE COMPENSATION RANGES FOR THE CEO, OTHER MANAGEMENT, AND OTHER STAFF WITH FAMILIAL RELATIONS. THE COMMITTEE USES THE HAY STUDY TO SET POINT VALUES FOR LONGEVITY, EXPERIENCE, RESPONSIBILITY, BUDGET SIZE, PROBLEM SOLVING, AND OTHER SKILLS. ADDITIONALLY THEY USE AND INDEPENDENT SALARY STUDY PREPARED BY A FIRM SPECIALIZING IN COMPENSATION SYSTEMS. THE COMMITTEE THEN PASSES THE RECOMMENDED RANGES ON TO THE GROUPS WITHIN THE BOARD OF TRUSTEES FOR REVIEWING THE PERFORMANCE OF THE CEO FOR THEIR USE. THE BOARD OF TRUSTEES REVIEWS THE INFORMATION AND THE RECOMMENDED SALARY FOR THE CEO IS VOTED ON BY THE TRUSTEES AS DOCUMENTED IN THE MINUTES. ADDITIONAL RANGES ARE ALSO PROVIDED TO MANAGEMENT FOR THEIR USE IN EVALUATING SENIOR STAFF. Form 990, Part VI, Line 15b Process to establish compensation of other employees THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES MEETS TO SET THE COMPENSATION RANGES FOR THE CEO, OTHER MANAGEMENT, AND OTHER STAFF WITH FAMILIAL RELATIONS. THE COMMITTEE USES THE HAY STUDY TO SET POINT VALUE FOR LONGEVITY, EXPERIENCE, RESPONSIBILITY, BUDGET SIZE, PROBLEM SOLVING AND OTHER SKILLS. ADDITIONALLY THEY USE AN INDEPENDENT SALARY STUDY PREPARED BY A FIRM SPECIALIZING IN COMPENSATION SYSTEMS. THE COMMITTEE THEN PASSES THE RECOMMENDED RANGES ON TO THE GROUPS WITHIN THE BOARD OF TRUSTEES FOR REVIEWING THE PERFORMANCE OF THE CEO AND THE SVP OF DEVELOPMENT FOR THEIR USE. THE BOARD OF TRUSTEES REVIEWS THE INFORMATION AND THE RECOMMENDED SALARY FOR THE CEO AND SVP OF DEVELOPMENT IS VOTED ON BY THE TRUSTEES AS DOCUMENTED IN THE MINUTES. ADDITIONAL RANGES ARE ALSO PROVIDED TO MANAGEMENT FOR THEIR USE IN EVALUATING SENIOR STAFF. 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 PUBLIC UPON REQUEST. Form 990, Part VIII, Line 2f Other Program Service Revenue Other Program Revenue - Total Revenue: 8147636, Related or Exempt Function Revenue: 8147636, 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 Increase in interest in perpetual trust - 167117; Net unrealized loss on interest rate swap - -127561; Form 990, Part XII, Line 2c Explanation THE PROCESS USED BY THE ORGANIZATION'S COMMITTEE THAT ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT DID NOT CHANGE FROM THE PRIOR YEAR. Form 990, Part I, Line 1 Description of organization mission: To put Christian principles into practice through programs that build healthy spirit, mind and body for all. Form 990, Part VI, Section A, Line 2: Mike Anderson, Rick Anderson, Nathan Anderson and MJ Anderson have a family relationship Form 990, Part VI, Section B, Line 11: A detailed review of the form 990 is completed by the CEO and CFO prior to filing. Each board member is given form 990 prior to filing and the board is allotted time to ask questions regarding the form. Form 990, Part VI, Section B, Line 12C: Each year the YMCA of Greater Toledo sends a conflict of interest policy statement and disclosure form to all trustees, corporate committee members, and all full-time staff members. Collection of the completed forms is monitored by the CFO. Conflicts are noted and communicated to the chair of the board of trustees. It is then expected that those with conflicts will abstain from any votes on matters where there is a conflict. These abstentions are duly noted in the minutes of the meeting. Form 990, Part VI, Section B, Line 15: The Compensation Committee of the board of trustees meets to set the compensation ranges for the CEO, other management, and other staff with familial relations. The committee uses the Hay study to set point values for longevity, experience, responsibility, budget size, problem solving, and other skills. Additionally they use an independent salary study prepared by a firm specializing in compensation systems. The committee then passes the recommended ranges on to the groups within the board of trustees for reviewing the performance of the CEO for their use. The board of trustees reviews the information and the recommended salary for the CEO is voted on by the trustees as documented in the minutes. Additional ranges are also provided to management for their use in evaluating senior staff. This process was last conducted in 2019. Form 990, Part VI, Section C, Line 19: The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.