2025-06-18T08:16:44-05:00 2024-12-31 510076769 GUNNIP & COMPANY LLP 2751 CENTERVILLE RD STE 300 WILMINGTON DE 19808 990 2024-01-01 510065748 YOUNG MEN'S CHRISTIAN ASSOCIATION OF DELAWARE YOUN 3025716967 100 WEST 10TH STREET 1100 WILMINGTON DE 19801 PETER DEGREGORIO CHIEF FINANCIAL OFFICER 3025716968 2025-06-18 1 1 KATHERINE L SILICATO CPA P00543107 3022255000 2024 2025-03-06 01:10:19Z JARRETT ROYSTER 100 WEST 10TH STREET SUITE 1100 WILMINGTON DE 19801 56348491 0 X WWW.YMCADE.ORG X 1981 DE SEE SCHEDULE O.OUR ORGANIZATION EXISTS TO CREATE HEALTHY, INCLUSIVE COMMUNITY WHERE ALL PEOPLE REACH THEIR FULL POTENTIAL. AT THE HEART OF ALL YMCA PROGRAMS AND SERVICES IS THE DEDICATION TO THE MISSION OF THE YMCA, WHICH IS DETERMINED BY OUR VOLUNTEER LEADERSHIP IN RESPONSE TO THE CONTEMPORARY NEEDS OF THE COMMUNITY. THE PRIORITIES ARE YOUTH DEVELOPMENT, HEALTHY LIVING, AND SOCIAL RESPONSIBILITY. 24 24 2422 237 0 0 10499893 15582598 34355161 39643103 808117 858395 217857 201420 45881028 56285516 0 0 0 0 26634135 29718399 0 0 948924 21788077 25759717 48422212 55478116 -2541184 807400 102550446 112144641 41312018 44720514 61238428 67424127 X THE MISSION OF THE YMCA OF DELAWARE IS TO EMPOWER YOUTH, FOSTER HEALTHY LIVING, AND PROMOTE STRONG COMMUNITIES. 0 0 32844587 13467125 YOUTH DEVELOPMENT:THE YMCA OF DELAWARE IS COMMITTED TO NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN BY HELPING YOUNG PEOPLE CULTIVATE THE VALUES, SKILLS AND RELATIONSHIPS, THAT LEAD TO POSITIVE BEHAVIORS, BETTER HEALTH AND EDUCATIONAL ACHIEVEMENT. YMCA PROGRAMS, SUCH AS CHILDCARE, PRESCHOOL, BEFORE AND AFTERSCHOOL ENRICHMENT, SUMMER DAY AND OVERNIGHT CAMP, SPORTS PROGRAMS, SWIMMING LESSONS, AND TEEN LEADERSHIP PROGRAMS OFFER A RANGE OF EXPERIENCES THAT PROMOTE COGNITIVE, SOCIAL, PHYSICAL AND EMOTIONAL DEVELOPMENT. THE YMCA OF DELAWARE IS INTENTIONALLY FOCUSED ON SCHOOL SUCCESS THROUGH OUR EFFORTS TO REDUCE SUMMER LEARNING LOSS AND NARROW THE ACHIEVEMENT GAP. THE YMCA OF DELAWARE SUPPORTS DELAWARE'S YOUTH AND TEENS WITH PROGRAMS THAT HELP THEM FIND INSPIRATION AND MEANING, DO BETTER IN SCHOOL, LEARN LIFE SKILLS, MAKE NEW FRIENDS, CONNECT TO CARING ADULTS, AND GAIN CONFIDENCE. 7632006 25033942 HEALTHY LIVING:THE YMCA IMPROVES DELAWARE'S HEALTH AND WELL-BEING THROUGH PROGRAMS AND SERVICES THAT ENCOURAGE HEALTHY LIVING, BRING FAMILIES CLOSER TOGETHER, AND PROVIDE SUPPORT AND GUIDANCE TO PEOPLE TO ACHIEVE BETTER HEALTH. THE YMCA OF DELAWARE STRIVES TO BE INCLUSIVE TO ALL AND OPERATES AN ADAPTIVE FITNESS PROGRAM. THE YMCA OF DELAWARE IS A LEADING PROVIDER OF PREVENTATIVE HEALTH, WELLNESS AND EXERCISE SERVICES THAT PREVENT DISEASE, IMPROVE QUALITY OF LIFE, PROMOTE HEALTHY AGING AND PROVIDE OPPORTUNITIES FOR ADULTS TO BUILD CONFIDENCE AND FAMILIES TO CONNECT WITH EACH OTHER. THE YMCA OF DELAWARE HELPS ELIMINATE HEALTH DISPARITIES ACROSS SOCIOECONOMIC BARRIERS IN DELAWARE THROUGH PROVIDING AFFORDABLE ACCESS TO OUR SERVICES AND PROGRAMS THROUGH FINANCIAL ASSISTANCE. IN ADDITION, THE YMCA OF DELAWARE IS A NATIONAL LEADER IN YMCA'S DIABETES PREVENTION PROGRAM, AN EVIDENCE-BASED PROGRAM THAT HELPS INDIVIDUALS LOWER THEIR RISK OF DEVELOPING TYPE 2 DIABETES. ADDITIONAL HEALTHY LIVING PROGRAMS AND SERVICES OFFERED BY THE YMCA OF DELAWARE INCLUDE FAMILY TIME, GROUP EXERCISE AND PERSONAL TRAINING PROGRAMS, CLASSES FOR ACTIVE OLDER ADULTS, HEALTHY LIFESTYLES PROGRAMS, AND WATER EXERCISE. THE YMCA OF DELAWARE OFFERS ADULT TEAM SPORTS AND RUNNING CLUBS, AS WELL AS LIFE-LONG LEARNING AND EDUCATIONAL OPPORTUNITIES FOR ADULTS. 7069793 1142036 SOCIAL RESPONSIBILITY:OUR YMCA BELIEVES IN GIVING BACK AND SUPPORTING OUR NEIGHBORS TO ADDRESS CRITICAL SOCIAL NEEDS. WE DELIVER TRAINING, RESOURCES AND SUPPORT THAT EMPOWER INDIVIDUALS THROUGH SOCIAL SERVICES, VOLUNTEERISM, GIVING AND ADVOCACY. THE YMCA OF DELAWARE PROVIDES SOCIAL SERVICES PROGRAMS, INCLUDING LOW-INCOME HOUSING, WATER WISE (PROVIDES BASIC WATER SAFETY SKILLS TO LOW INCOME CHILDREN IN THE 3RD GRADE), AND SUBSTANCE ABUSE PREVENTION PROGRAMS. AT THE YMCA OF DELAWARE, WE STRIVE TO NOT TURN ANYONE AWAY DUE TO AN INABILITY TO PAY, AND IN ORDER TO PROVIDE THE FINANCIAL ASSISTANCE NECESSARY TO SUPPORT INDIVIDUALS AND FAMILIES IN NEED, WE ENGAGE IN FUNDRAISING THROUGH THE ANNUAL COMMUNITY SUPPORT CAMPAIGN. 47546386 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 1 39 0 1 2422 1 0 0 0 0 0 0 0 0 0 0 0 0 X 24 24 0 0 0 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 0 X X PETER DEGREGORIO 3025716968 100 WEST 10TH STREET WILMINGTON DE 19801 RYAN CONNER BOARD CHAIR 0.50 X 0 0 0 JOHN WILLIAMS BOARD VICE CHAIR 0.50 X 0 0 0 JOHN W MORGAN ESQ SECRETARY 0.50 X 0 0 0 THEODORE LAUZEN TREASURER 0.50 X 0 0 0 NICK ADAMS BOARD MEMBER 0.50 X 0 0 0 JOHN JACK M BEESON JR BOARD MEMBER 0.50 X 0 0 0 TAWANDA J BOND EDD BOARD MEMBER 0.50 X 0 0 0 KESHA CLARKE BOARD MEMBER 0.50 X 0 0 0 CHRISTINE COOK BOARD MEMBER 0.50 X 0 0 0 TODD GILLIAM BOARD MEMBER 0.50 X 0 0 0 KEVIN LEIGH BOARD MEMBER 0.50 X 0 0 0 RORY MAHER BOARD MEMBER 0.50 X 0 0 0 THOMAS MESTER BOARD MEMBER 0.50 X 0 0 0 GARRETT B MORITZ BOARD MEMBER 0.50 X 0 0 0 DR SEUN O ROSS BOARD MEMBER 0.50 X 0 0 0 DAVID SHEPHERD BOARD MEMBER 0.50 X 0 0 0 ENID WALLACE-SIMMS BOARD MEMBER 0.50 X 0 0 0 SERENA WILSON-ARCHIE BOARD MEMBER 0.50 X 0 0 0 JARRETT ROYSTER CHIEF EXECUTIVE OFFICER 40.00 X X 330396 0 51396 LINDA RISK CHIEF OPERATING OFFICER 40.00 X 239119 0 28082 PETER DEGREGORIO CHIEF FINANCIAL OFFICER 40.00 X 217675 0 36117 THOMAS MYERS CHIEF DEVELOPMENT OFFICER 40.00 X 195768 0 45299 CHRISTOPHER RYAN GROUP V.P.- BUILDINGS AND PROPERTIES 40.00 X 169041 0 32913 TERRY S MULLAN COMMUNITY VICE-PRESIDENT 40.00 X 155708 0 28522 JENNIFER MCPHERSON VP MEMBERSHIP AND PROGRAMS 40.00 X 136372 0 39844 JESUS DE LAS SALAS VP SOC RES & CORP PARTNER 40.00 X 147340 0 29936 DANDAN REN CONTROLLER 40.00 X 145072 0 37779 BETTE J FRANCIS FORMER CHIEF HUMAN RESOURCES OFFICER 40.00 X 131163 0 20355 1867654 0 350243 17 1 1 0 WHITING-TURNER CONTRACTING CO PO BOX 17596 BALTIMORE MD 21297 CONSTRUCTION SERVICES 1218858 DELAWARE GOURMET CATERING 2 LUKENS DRIVE SUITE 700 NEW CASTLE DE 19720 CATERING SERVICE 551034 GOLD STANDARD CONSULTING LLC 1100 SCHELL LANE SUITE 104 PHOENIXVILLE PA 19460 CONSTRUCTION SERVICES 347847 SYSCO EASTERN MARYLAND 1390 ENCLAVE PARKWAY HOUSTON TX 77077 FOOD SERVICE 330506 MODERN CONTROLS INC 26 BELLECOR DRIVE NEW CASTLE DE 19720 REPAIR SERVICES 309621 5 9807014 5775584 40287 15582598 MEMBERSHIP DUES 900099 23991958 23991958 YOUTH DEVELOPMENT 900099 13467125 13467125 SOCIAL RESPONSIBILITY 900099 1142036 1142036 HEALTHY LIVING 900099 1041984 1041984 39643103 858395 858395 75241 62975 12266 12266 189154 0 189154 189154 56285516 39643103 0 1059815 3525032 3024477 403969 96586 20151370 17289876 2309347 552147 6041997 4413679 1395097 233221 68069 46532 21510 27 102599 70137 32421 41 3454434 2361451 1091601 1382 5196774 5058454 137384 936 558700 489868 66765 2067 287768 220114 64057 3597 1555464 1555464 6450783 6450783 1245781 1042096 203685 SUPPLIES 3788647 3531019 240958 16670 PRINTING AND PUBLICATIO 913120 211478 660186 41456 MISCELLANEOUS EXPENSES 911432 897831 13601 MEMBERSHIP DUES 610545 590214 19537 794 615601 292913 322688 55478116 47546386 6982806 948924 1216313 3557096 3155804 7882891 2904 2904 925684 832967 680765 894405 155741100 85145557 71648370 70595543 12665730 13276046 111772 942738 122076 97690 12021028 14062361 102550446 112144641 2446788 2119604 1003673 1133557 29242809 33657427 8336797 7549171 281951 260755 41312018 44720514 X 52513233 51975138 8725195 15448989 61238428 67424127 102550446 112144641 X 807400 1347833 521862 2622001 886603 X X 0 1 X 1 1 1 X 23201085 18546119 11114920 10499893 15582598 78944615 17980928 20815702 28763318 34355161 39643103 141558212 41182013 39361821 39878238 44855054 55225701 220502827 0 0 0 220502827 878637 463708 635488 808117 858395 3644345 878637 463708 635488 808117 858395 3644345 42060650 39825529 40513726 45663171 56084096 224147172 0.98370 0.98040 0.01630 0.01960 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5458518 480526 5939044 4829513 629005 5458518 6272790 -1443277 4829513 5541415 731375 6272790 5127248 414167 5541415 1.00000 0 0 3823326 3823326 137784053 74484645 63299408 9034713 7131395 1903318 5099008 3529517 1569491 70595543 BEN. INT. IN PERPETUAL TRUST 5939044 CONTRIBUTED USE OF FACILITY 5182255 RESTRICTED ASSETS 1161820 RIGHT OF USE ASSETS 1779242 14062361 PROGRAM EXPENSES 260755 260755 X 58155211 1347833 521862 1869695 56285516 0 56285516 55478116 0 55478116 0 55478116 PART X, LINE 2: THE YMCADE AND ITS AFFILIATES HAVE DETERMINED THEY DO NOT HAVE A MATERIAL TAX LIABILITY FOR UNCERTAIN TAX POSITIONS UNDER FASB ASC 740 - INCOME TAXES. DOWNTOWN YMCA SNEAKER BALL 24279 24279 3550 13740 1281 1252 MIDDLETOWN YMCA GOLF OUTING 20645 20645 15056 1119 2596 3 30317 30317 1800 7000 9262 2850 3469 75241 75241 1800 25606 24121 4131 7317 62975 12266 X X X X 0 0 0 0 0 0 0 0 0 JARRETT ROYSTER CHIEF EXECUTIVE OFFICER 330396 0 0 0 0 0 40158 0 11238 0 381792 0 0 0 LINDA RISK CHIEF OPERATING OFFICER 239119 0 0 0 0 0 27528 0 554 0 267201 0 0 0 PETER DEGREGORIO CHIEF FINANCIAL OFFICER 217675 0 0 0 0 0 26316 0 9801 0 253792 0 0 0 THOMAS MYERS CHIEF DEVELOPMENT OFFICER 195768 0 0 0 0 0 24588 0 20711 0 241067 0 0 0 CHRISTOPHER RYAN GROUP V.P.- BUILDINGS AND PROPERTIES 169041 0 0 0 0 0 21180 0 11733 0 201954 0 0 0 TERRY S MULLAN COMMUNITY VICE-PRESIDENT 155708 0 0 0 0 0 18997 0 9525 0 184230 0 0 0 DANDAN REN CONTROLLER 145072 0 0 0 0 0 18420 0 19359 0 182851 0 0 0 JESUS DE LAS SALAS VP SOC RES & CORP PARTNER 147340 0 0 0 0 0 18264 0 11672 0 177276 0 0 0 JENNIFER MCPHERSON VP MEMBERSHIP AND PROGRAMS 136372 0 0 0 0 0 18360 0 21484 0 176216 0 0 0 BETTE J FRANCIS FORMER CHIEF HUMAN RESOURCES OFFICER 131163 0 0 0 0 0 15617 0 4738 0 151518 0 0 0 A DELAWARE ECONOMIC DEVELOPMENT AUTHORITY 510269736 NONEAVAIL 2022-06-08 18000000 CONSTRUCTION & EQUIPMENT -NEW YMCA FACILITY 0 1 0 B DELAWARE ECONOMIC DEVELOPMENT AUTHORITY 510269736 NONEAVAIL 2024-04-01 17000000 REFINANCE - NEW CAPITAL PROJECTS 0 1 0 A 18000000 340188 2023 0 0 1 1 B 17000000 370542 2024 1 0 1 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 A 0 0 0 0 1 0 0 0 0 B 0 0 0 0 1 0 0 0 0 A 1 B 1 SCHEDULE K, PART I, LINE A(F)-BOND 1 THE ISSUE PRICE OF THE 2022 BOND IS $18,000,000 AND IS STRUCTURED AS A DRAW-DOWN BOND. AS OF DECEMBER 31, 2024, THE YMCA HAS DRAWN $18,000,000 OF THE BOND PROCEEDS. SCHEDULE K, PART I, LINE A(F)-BOND 2 THE BONDS WERE USED FOR THE REFUNDING OF A PORTION OF INDEBTNESS PREVIOUSLY INCURRED; THE PAYMENT OF A PORTION OF THE "CAPITAL COST OF ISSUANCE OF THE BONDS, CAPITALIZED INTEREST ON BONDS, AND THE PAYMENT OF COST OF ISSUANCES OF THE BONDS." AS OF DECEMBER 31, 2024, THE YMCA HAS DRAWN $17,000,000 OF THE BOND PROCEEDS. X 7 40287 FAIR MARKET VALUE 0 0 0 990, PAGE 2, PART III, LINE 4D OTHER PROGRAM SERVICES PROVIDED BY YMCADE: FORM 990, PART VI, SECTION B, LINE 11B THE CHIEF FINANCIAL OFFICER AND THE AUDIT & RISK MANAGEMENT COMMITTEE OF THE BOARD OF THE YMCA OF DELAWARE REVIEW THE FORM 990 PRIOR TO THE FILING. THE FINAL VERSION OF THE FORM 990 IS MADE AVAILABLE TO THE BOARD OF DIRECTORS AFTER THE COMMITTEE APPROVES IT. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS MONITORED BY THE EXECUTIVE COMMITTEE AND THE AUDIT & RISK MANANGEMENT COMMITTEE OF THE BOARD OF THE YMCA OF DELAWARE. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION COMMITTEE AND THE EXECUTIVE COMMITTEE REVIEW AND APPROVE EXECUTIVE COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE DOCUMENTS ARE AVAILABLE AT THE YMCA CORPORATE OFFICES, WEBSITE, & GUIDESTAR. FORM 990, PART XI, LINE 9: NON OP. ACTIVITES + CHANGE IN VALUE OF TRUST INT. 886,603. 990, PAGE 12, PART XII, LINE 2C THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS OR SELECTION PROCESS FROM THE PRIOR YEAR. YMCA CENTRAL BRANCH MEMBER LLC 100 WEST 10TH STREET WILMINGTON DE 19801 481286829 LOW INCOME HOUSING DE 4700000 YMCA OF DELAWARE YMCA CENTRAL BRANCH LLC 100 WEST 10TH STREET WILMINGTON DE 19801 481286826 LOW INCOME HOUSING DE YMCA CBM LLC EXCLUDED -1668756 4700000 0 0 1.00000 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 YMCA CENTRAL BRANCH LLC J 40878 FMV