2025-09-19T07:49:41+00:00 2024-12-31 882730877 CHERRY BEKAERT ADVISORY LLC 200 South 10th Street Suite 900 Richmond VA 23219 990 2024-01-01 540505986 Young Men's Christian Association of Greater Richmond (6769) YOUN 8046499622 201 West 7th Street 110 Richmond VA 23224 Daniel Araujo CFO 8044744415 2025-09-19 true MELANIE MCPEAK P01346034 8046735700 2025-09-19 2024 2025-03-06 01:10:19Z YMCA of Greater Richmond Jody Alexander 201 West 7th Street 110 Richmond VA 23224 71953744 false X www.ymcarichmond.org X 1856 VA To put Christian principles into practice through programs that build healthy spirit, mind & body for all. 35 35 3281 12500 0 9842723 9145468 44301948 47056213 1966601 1127140 174170 115552 56285442 57444373 756331 194497 0 32724832 34174745 52814 39870 1636328 22452508 21510521 55986485 55919633 298957 1524740 121868274 121382498 38229899 35774178 83638375 85608320 The YMCA of Greater Richmond's mission is to put Christian principles into practice through programs that build healthy spirit, mind and body for all. The organization served approximately 197,000 people in 2024. false false 21070558 31866366 HEALTHY LIVING IS THE LARGEST OF THE YMCA'S PROGRAM EXPENSES. THE Y'S COMMITMENT TO ADVANCING WHOLE HEALTH - SPIRIT, MIND, AND BODY - MAKES IT A LEADING VOICE ON HEALTH AND WELL-BEING IN THE COMMUNITIES THAT WE SERVE. OUR HEALTHY LIVING PHILOSOPHY RUNS THROUGH EVERY PROGRAM WE OFFER AND IT IS CENTRAL TO OUR MISSION. WE BRING FAMILIES CLOSER TOGETHER, ENCOURAGE GOOD HEALTH, AND FOSTER CONNECTIONS THROUGH FITNESS, FUN AND SHARED INTERESTS. AT THE END OF 2024, THE ASSOCIATION WAS SERVING 117,000 MEMBERS AT SEVENTEEN BRANCHES. FINANCIAL ASSISTANCE OF OVER $4.5 MILLION WAS PROVIDED TO INDIVIDUALS WHO MAY OTHERWISE NOT HAVE BEEN ABLE TO AFFORD THE FULL COST OF MEMBERSHIP AND PROGRAMMING. 19517463 13463962 YOUTH DEVELOPMENT IS THE SECOND LARGEST OF OUR PROGRAM EXPENSES. THE Y PROVIDES ENRICHING LEARNING OPPORTUNITIES TO YOUTH THROUGH EDUCATION, SUPPORT, PHYSICAL AND EMOTIONAL GUIDANCE TO PREPARE THEM FOR A LIFETIME OF THRIVING. WE DO THIS BY PROVIDING ACADEMIC SUPPORT, PHYSICAL ACTIVITY, SOCIAL CONNECTIVITY, FAMILY ENGAGEMENT, WHILE PROMOTING HEALTHY EATING HABITS IN ALL OF OUR PROGRAMS. WE OFFER CHILDREN AND TEENS THE OPPORTUNITY TO CULTIVATE THE VALUES, SKILLS AND RELATIONSHIPS THAT LEAD TO EDUCATIONAL ACHIEVEMENT, POSITIVE BEHAVIORS AND BETTER HEALTH. OVER 12,000 CHILDREN WERE ENROLLED IN YOUTH SPORTS IN 2024 ACROSS THE ASSOCIATION. 9,800 INDIVIDUALS WERE INVOLVED IN SWIMMING PROGRAMS, AS THE Y EMPHASIZED ITS DROWNING PREVENTION PROGRAMMING BOTH AT ITS FACILITIES AND IN COOPERATION WITH LOCAL SCHOOL SYSTEMS. THE Y SERVED 4,500 CHILDREN IN ITS AFTER-SCHOOL PROGRAMS, WHILE OVER 2,500 OF THESE STUDENTS RECEIVED FINANCIAL ASSISTANCE. THE YMCA SERVED OVER 5,500 CHILDREN IN ITS SUMMER CAMP PROGRAMS AND POWER SCHOLAR ACADEMY SERVICES WERE OFFERED IN HENRICO COUNTY AND THE CITY OF PETERSBURG. FINANCIAL ASSISTANCE OF OVER $1.4 MILLION WAS PROVIDED TO INDIVIDUALS WHO MAY OTHERWISE NOT HAVE BEEN ABLE TO AFFORD THE FULL COST OF YOUTH SERVICES. 8064645 194497 1725885 SOCIAL RESPONSIBILITY IS THE THIRD LARGEST OF OUR PROGRAM EXPENSES. THE Y IS COMMITTED TO BEING ACCESSIBLE TO EVERYONE BY IDENTIFYING, ADDRESSING AND ELIMINATING ECONOMIC, GEOGRAPHICAL AND CULTURAL BARRIERS. AT THE Y, EVERYONE HAS THE OPPORTUNITY TO BELONG. THROUGH OUR NEW COMMUNITY IMPACT INITIATIVE, WE ARE EMPHASIZING COMMUNITY HEALTH, ADAPTIVE PROGRAMS, ACTIVE OLDER ADULTS, WELCOME CENTERS, AND SPIRITUALITY. WE DO THIS BY ENGAGING AND CONVENING THE VARYING DEMOGRAPHICS IN OUR COMMUNITY TO LIVE, WORK AND PLAY THROUGH OUR PROGRAM SERVICES AND VOLUNTEERISM. IN 2024, 12,300 INDIVIDUALS VOLUNTEERED THEIR TIME, TALENT, AND TREASURE TO YMCA OF GREATER RICHMOND PROGRAMS. THE Y PROVIDES SUBSIDIZED SCHOOL AGED PROGRAMS IN MULTIPLE COMMUNITIES TO ALLOW CHILDREN THE OPPORTUNITY TO ATTEND BEFORE AND AFTER SCHOOL PROGRAMS. THE Y CONTINUED ITS LONGSTANDING BRIGHT BEGINNINGS PROGRAM BY COLLECTING SCHOOL SUPPLIES FROM COMMUNITY GROUPS AND PROVIDING SPECIAL EVENTS FOR THE DISTRIBUTION OF THE SUPPLIES TO 2,400 STUDENTS THROUGH LOCAL ELEMENTARY SCHOOLS. THE Y EXPANDED ITS SOCIAL NEEDS NAVIGATION PROGRAMS IN THE RICHMOND REGION PROVIDING ACCESS TO FOOD, SHELTER, AND HEALTHCARE RESOURCES TO OVER 3,800 INDIVIDUALS. THE YMCA CONTINUES TO BE A CONVENER IN THE RICHMOND REGION THROUGH ITS PARTICIPATION IN THE HELP1RVA INITIATIVE WHICH PROVIDES ACCESS TO VITAL COMMUNITY SERVICES. THE YMCA AND ITS VOLUNTEERS DISTRIBUTED 184 TONS OF FOOD AT ITS MOBILE FOOD DISTRIBUTION SITES. IN ADDITION, THE YMCA OF GREATER RICHMOND REMAINS A POSITIVE FORCE FOR SOCIAL CHANGE. FINANCIAL ASSISTANCE OF OVER $1.5 MILLION WAS PROVIDED IN ORDER FOR YOUTH TO PARTICIPATE IN YMCA OUTREACH PROGRAMS. 48652666 true true false true false false false false true true true false false false true true true false false false false false false true true false false false true true true false false false false false false false true false false true false false false false false false false false false true 61 0 true 3281 true false false false false false true true false false false false false false X 35 35 false false false false false false false true true false false false true true true true true true true true false false X X X Daniel Araujo 8046499622 201 West 7th Street Suite 110 Richmond VA 23224 ADAM P CARTER SECRETARY 2.0 X X 0 0 0 CHRISTOPHER M SHOCKLEY CHAIR 2.0 X X 0 0 0 JAMES W WARREN CHAIR ELECT 2.0 X X 0 0 0 JOHN T LANCASTER TREASURER 2.0 X X 0 0 0 KRISTIAN M GATHRIGHT IMMEDIATE PAST CHAIR 1.0 X X 0 0 0 ALEX C CECIL DIRECTOR 1.0 X 0 0 0 ALEXANDRA B CUNNINGHAM DIRECTOR 1.0 X 0 0 0 ANEDRA W BOURNE DIRECTOR 1.0 X 0 0 0 CHARLES N WHITAKER DIRECTOR 1.0 X 0 0 0 COREY J WIDMER DIRECTOR 1.0 X 0 0 0 CYNTHIA W MASSAD DIRECTOR 1.0 X 0 0 0 DIANA F CANTOR DIRECTOR 1.0 X 0 0 0 E MASSIE VALENTINE JR DIRECTOR 1.0 X 0 0 0 ELIZABETH CHU HARKLESS DIRECTOR 1.0 X 0 0 0 ERIC C LIN DIRECTOR 1.0 X 0 0 0 FITZ R TOTTEN DIRECTOR 1.0 X 0 0 0 GORDAN W FRUETEL DIRECTOR 1.0 X 0 0 0 JIMMY Y CHOU DIRECTOR 1.0 X 0 0 0 JOSEPH K REID III DIRECTOR 1.0 X 0 0 0 JULIA A CALAMITA DIRECTOR 1.0 X 0 0 0 KAREN A WILSON DIRECTOR 1.0 X 0 0 0 KATJA H HILL DIRECTOR 1.0 X 0 0 0 LANE S HOPKINS DIRECTOR 1.0 X 0 0 0 MARK A CHRISTIAN DIRECTOR 1.0 X 0 0 0 MARK O WEBB DIRECTOR 1.0 X 0 0 0 NICHOLAS G WALKER DIRECTOR 1.0 X 0 0 0 PAMELA J ROYAL DIRECTOR 1.0 X 0 0 0 PETER E MAHONEY DIRECTOR 1.0 X 0 0 0 RICHARD D DICKINSON DIRECTOR 1.0 X 0 0 0 RYAN E STUHLREYER DIRECTOR 1.0 X 0 0 0 SHADAE T HARRIS DIRECTOR 1.0 X 0 0 0 SHAMIM MOHAMMAD DIRECTOR 1.0 X 0 0 0 TANYA M GONZALEZ DIRECTOR 1.0 X 0 0 0 TODD G CASSIDY DIRECTOR 1.0 X 0 0 0 URVI NEELAKANTAN DIRECTOR 1.0 X 0 0 0 DAVID WYMAN SR VP & CFO 40.0 X 156826 0 38429 JODY ALEXANDER PRESIDENT & CEO 40.0 X 307989 0 67204 BARRY SAUNDERS SR VP STRATEGY MEMBERSHIP & PROGRAMS 40.0 X 212873 0 36280 CHRISTOPHER HUGHES SR VP OF YX EXPERIENCE & FACILITIES 40.0 X 155386 0 20220 JANET KLENKE SR VP OF HUMAN RESOURCES & LEADERSHIP DEVELOPMENT 40.0 X 152404 0 20588 LISA RAMIREZ SR VP OF COMMUNITY IMPACT 40.0 X 152667 0 30346 MEGAN O'NEILL EXECUTIVE VP & COO 40.0 X 203135 0 141011 SHAWN MORRISON SVP OF PHILANTHROPY 40.0 X 150866 0 28231 Drew Klammer Regional VP 40.0 X 110625 0 40811 Jaime McClure Regional VP 40.0 X 116420 0 25300 JOSHUA GREEN VP OF OPERATIONS - YOUTH DEVELOPMENT 40.0 X 123939 0 29940 Kassie Hall Controller 40.0 X 109334 0 20456 Stephen Darrah AVP of Brand Strategy & Experience 40.0 X 112136 0 5069 2064600 0 503885 15 false true false EMC MECHANICAL SERVICES PO BOX 6328 RICHMOND VA 23230 Building Repairs and Maintenance 1720880 LEWIS MEDIA PARTNERS LLC 500 LIBBIE AVE SUITE 2-C RICHMOND VA 23226 Media/Advertising 935143 DAXKO LLC PO BOX 162087 ATLANTA GA 30321 Software Services 693534 PRO-KLEEN 3330 BROAD ROCK BLVD RICHMOND VA 23224 Cleaning Services 641997 UKG INC PO BOX 930953 ATLANTA GA 31193 Software Fees 507437 17 98090 0 12000 0 2789676 6245702 267044 9145468 Healthy Living 813410 31866366 31866366 Youth Development 813410 13463962 13463962 Social Responsibility 813410 1725885 1725885 0 0 0 0 47056213 1057056 1057056 14145 14145 0 14145 14145 12974948 1512206 12912352 1504718 62596 7488 70084 70084 99671 12000 78434 21237 21237 25440 13867 11573 11573 Vending Commissions 722310 15992 15992 Training Fees 611430 43490 43490 9115 0 0 9115 68597 57444373 47056213 0 1242692 2000 2000 192497 192497 0 0 1874455 388752 1038692 447011 27356452 24990887 1782326 583239 1394061 1169561 139650 84850 1127860 955238 126723 45899 2421917 2134877 207754 79286 37307 37307 93649 93649 875 875 39870 39870 58379 58379 786988 402683 332647 51658 1109361 542116 534545 32700 1392042 1300027 71136 20879 1541184 742867 716743 81574 7221053 7207077 12745 1231 933989 782900 142245 8844 330255 197464 128623 4168 724055 724055 530016 450514 53001 26501 4333748 4333748 35809 35487 322 Supplies 1770597 1649280 2319 118998 Employee Expense 313461 229136 78763 5562 Small Equipment 183849 183849 Dues and Subscriptions 52670 28693 19919 4058 61234 8958 52276 0 55919633 48652666 5630639 1636328 2990 2990 9682945 13357945 1818068 1321406 177961 65414 0 0 0 0 1650000 150000 271080 150743 149112290 62621583 86625783 86490707 18120096 16809803 0 0 3519351 3033490 121868274 121382498 3090263 2571555 1675790 1443989 29458438 27660441 818572 1556031 0 0 0 0 0 0 3186836 2542162 38229899 35774178 69898577 75696597 13739798 9911723 83638375 85608320 121868274 121382498 X 1524740 631850 -186645 X false true true true true X 16173257 16462275 18521885 9842723 9145468 70145608 0 0 16173257 16462275 18521885 9842723 9145468 70145608 0 70145608 366636 429787 463759 988940 1071201 3320323 0 23243 38845 82982 160370 101407 406847 73872778 177228469 0.94955 0.963 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - , COLUMN A - 23243.0, COLUMN B - 38845.0, COLUMN C - 82982.0, COLUMN D - 160370.0, COLUMN E - 101407.0, COLUMN F - 406847.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false true 875 false false 875 false Schedule C, Part II-B, Line 1g DESCRIPTION OF THE ACTIVITIES REPORTED ON LINES 1A THROUGH 1J THE YMCA CONTRIBUTES TO AN ALLIANCE OF YMCA'S WHICH HIRES AN INDEPENDENT CONSULTING FIRM TO HANDLE DIRECT LOBBYING. THESE ACTIVITIES INCLUDE DISCUSSIONS REGARDING HEALTHY LIVING, YOUTH DEVELOPMENT AND SOCIAL RESPONSIBILITY. false true X 7717772 322570 801315 314993 46387 8480277 6967871 125456 971336 304839 42052 7717772 8356232 84195 -1157166 273331 42059 6967871 7466980 99055 845363 11409 43757 8356232 6767214 113031 878943 0 254260 37948 7466980 0.2873 0.7127 0.0 false false 5561033 5561033 124524277 50522017 74002260 299524 179805 119719 14288476 10348187 3940289 4438980 1571574 2867406 86490707 Federal Income Taxes Financing Lease Liabilities 61982 Operating Lease Liabilities 2480180 2542162 X 58110408 631850 263 92301 724414 57385994 58379 0 58379 57444373 56140463 263 278946 279209 55861254 58379 0 58379 55919633 Schedule D, Part IV, Line 2b Explanation of escrow agreement THE YMCA OF GREATER RICHMOND ACTS AS AN AGENT FOR THE VIRGINIA ALLIANCE OF YMCA'S FOR FINANCIAL TRANSACTIONS ASSOCIATED WITH THE OPERATION OF THE ALLIANCE. THE ALLIANCE HAS ULTIMATE AUTHORITY OVER FUNDS RECEIVED AND DISBURSED BY THE YMCA OF GREATER RICHMOND. Schedule D, Part V, Line 4 Intended uses of endowment funds THE INCOME GENERATED FROM THE RESTRICTED PORTION OF THE ASSOCIATION'S ENDOWMENT FUND IS INTENDED FOR DONOR-SPECIFIED PROGRAM SUPPORT, FINANCIAL ASSISTANCE TO THOSE IN NEED, AND GENERAL PURPOSES OF THE YMCA OF GREATER RICHMOND. UNRESTRICTED FUNDS ARE AVAILABLE TO SUPPORT THE OPERATING NEEDS OF THE ORGANIZATION. THE PERCENTAGE REPORTED FOR PERMANENT ENDOWMENTS INCLUDES AMOUNTS THAT MUST BE MAINTAINED IN PERPETUITY AS WELL AS ACCUMULATED EARNINGS ON SUCH AMOUNTS THAT HAVE NOT YET BEEN APPROPRIATED FOR EXPENDITURE. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote TEXT OF THE FOOTNOTE TO THE ORGANIZATION'S FINANCIAL STATEMENTS THAT REPORTS THE ORGANIZATION'S LIABILITY FOR UNCERTAIN TAX POSITIONS UNDER FASB ASC 740: THE ASSOCIATION HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS TAX EXEMPT UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, THE ASSOCIATION QUALIFIES FOR CHARITABLE CONTRIBUTION DEDUCTIONS UNDER SECTION 170(B)(1)(A)(VI) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(1). AS A NONPROFIT ORGANIZATION, THE ASSOCIATION IS SUBJECT TO UNRELATED BUSINESS INCOME TAX (UBIT), IF APPLICABLE. THE ASSOCIATION DID NOT HAVE ANY UNRELATED BUSINESS INCOME FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023. MANAGEMENT EVALUATED THE ASSOCIATION'S POSITIONS AND CONCLUDED THAT THE ASSOCIATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE ASSOCIATION FILES AN INFORMATIONAL FORM 990 IN THE U.S. FEDERAL JURISDICTION. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 COST OF GOODS SOLD INCLUDED IN EXPENSES ON REPORT - 13867 SPECIAL EVENTS EXPENSES INCLUDED IN EXPENSES ON REPORT - 78434 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 COST OF GOODS SOLD INCLUDED IN EXPENSES ON REPORT - 13867 SPECIAL EVENTS EXPENSES INCLUDED IN EXPENSES ON REPORT - 78434 BAD DEBT EXPENSES - 186645 X X X X X X true DONOR BY DESIGN PO BOX 7106 CAROL STREAM IL 60197 STAFF TRAINING, CONSULTATION false 0 39677 -39677 0 39677 -39677 VA Tree Sales 51674 51674 8 35296 Jingle Bell Run 18473 12000 6473 5402 3 35506 35506 1900 20579 5103 105653 12000 93653 1900 20587 45801 68288 25365 true BRIGHT BEGINNINGS SCHOOL SUPPLIES AND CLOTHING 2427 192497 FMV SCHOOL SUPPLIES, CLOTHING & HYGIENE KITS Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. BRIGHT BEGINNINGS: IN GENERAL, STUDENTS IN KINDERGARTEN THROUGH TWELFTH GRADE WHO QUALIFY FOR FEDERALLY FUNDED FREE AND REDUCED BREAKFAST AND/OR LUNCH ARE ELIGIBLE TO PARTICIPATE IN THE YMCA BRIGHT BEGINNINGS PROGRAM. OTHER GRANTS AND FINANCIAL ASSISTANCE PROVIDED TO INDIVIDUALS IS BASED ON FINANCIAL NEED AND MANAGED IN ACCORDANCE WITH THE YMCA'S GRANTS MANAGEMENT POLICY. X X X X false false false false false false false false false JODY ALEXANDER PRESIDENT & CEO 273864 0 0 0 34125 0 38918 0 28286 0 375193 0 0 0 DAVID WYMAN SR VP & CFO 155875 0 0 0 951 0 20240 0 18189 0 195255 0 0 0 MEGAN O'NEILL EXECUTIVE VP & COO 202289 0 0 0 846 0 120399 0 20612 0 344146 0 0 0 BARRY SAUNDERS SR VP STRATEGY MEMBERSHIP & PROGRAMS 181911 0 29708 0 1254 0 25048 0 11232 0 249153 0 0 0 LISA RAMIREZ SR VP OF COMMUNITY IMPACT 152151 0 0 0 516 0 18978 0 11368 0 183013 0 0 0 JANET KLENKE SR VP OF HUMAN RESOURCES & LEADERSHIP DEVELOPMENT 151523 0 0 0 881 0 18477 0 2111 0 172992 0 0 0 CHRISTOPHER HUGHES SR VP OF YX EXPERIENCE & FACILITIES 155351 0 0 0 35 0 18646 0 1574 0 175606 0 0 0 SHAWN MORRISON SVP OF PHILANTHROPY 150675 0 0 0 191 0 18594 0 9637 0 179097 0 0 0 JOSHUA GREEN VP OF OPERATIONS - YOUTH DEVELOPMENT 123788 0 0 0 151 0 15725 0 14215 0 153879 0 0 0 Drew Klammer Regional VP 110535 0 0 0 90 0 15001 0 25810 0 151436 0 0 0 A Economic Dev Authority of the Town of Ashland 900727289 000000000 2016-05-02 20726690 SEE SUPPLEMENTAL INFORMATION false false false B VIRGINIA SMALL BUSINESS FINANCING AUTHORITY 541300845 000000000 2019-12-23 17400000 SEE SUPPLEMENTAL INFORMATION false false false A 6678337 0 20726690 0 0 0 98690 0 0 20628000 0 2012 true false true true B 3902718 0 17400000 0 0 0 88380 0 0 10764184 6547436 0 2024 false false true true A false false false false false false 0.0 0.0 0.0 false false 0 false false B false false false false false false 0.0 0.0 0.0 false false 0 false false A false false true false true false 0 false false false 0 false false true B false false true false true false 0 false false false 0 false false true A true B true -1 Issuer Name: Economic Dev Authority of the Town of Ashland REFUND PRIOR ISSUE OF SERIES 2010 BONDS (DATE OF ISSUE: 11-23-2010) WHICH WERE FOR THE EXPANSION, RENOVATION, AND EQUIPPING OF THE MIDLOTHIAN FACILITY. EXPANSION, RENOVATION, AND EQUIPPING OF THE PATRICK HENRY FACILITY. RENOVATION AND EQUIPPING OF THE PETERSBURG FACILITY. ACQUISITION, CONSTRUCTION, AND EQUIPPING OF A NEW FACILITY TO BE KNOWN AS SWIFT CREEK FACILITY. REPLACEMENT OF POOL, EXPANSION, AND EQUIPPING OF THE MANCHESTER FACILITY. Schedule K, Part VI VIRGINIA SMALL BUSINESS FINANCING AUTHORITY REFUNDING OF NOTE PAYABLE AND LINES OF CREDIT WHICH WERE FOR THE EXPANSION, RENOVATION AND EQUIPPING OF THE NORTHSIDE FACILITY, EXPANSION, RENOVATION AND EQUIPPING OF THE PETERSBURG FACILITY, AND AQUISITION OF LAND AND BUILDING FOR THE ATLEE STATION FACILITY. ALSO, FINANCING FOR THE EXPANSION, RENOVATION AND EQUIPPING OF THE SWIFT CREEK FACILITY, AND EXPANSION, RENOVATION AND EQUIPPING OF THE MANCHESTER FACILITY. James Warren - Share More Stories Inc Majority Owner of Share More Stories, Inc. and Officer of YMCA of Greater Richmond 129500 See Part V false Schedule L, Part IV, Column (d) James Warren is the majority owner of Share More Stories, Inc. and an Officer of the YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER RICHMOND. Share More Stories, Inc. was contracted to provide employee and customer experience insights, strategic recommendations, and ongoing employee/customer voice and experience measurement. X 54405 Market value 21 88740 Market value X PROGRAM SUPPLIES/FOOD 4 2855 Market value X SMALL EQUIPMENT 1 472 Market value X PLAYGROUND 1 84182 Market value X Sidewalk 1 36390 Market value 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - Number of contributions Other - PROGRAM SUPPLIES/FOOD Number of contributions Other - SMALL EQUIPMENT Number of contributions Other - PLAYGROUND Number of contributions Other - Sidewalk Number of contributions Form 990, Part VI, Line 1a Delegate broad authority to a committee THE EXECUTIVE COMMITTEE IS COMPRISED SOLELY OF MEMBERS OF THE BOARD OF DIRECTORS, INCLUDING THE OFFICERS OF THE BOARD OF DIRECTORS AND CHAIRPERSONS OF STANDING COMMITTEES OF THE BOARD. THE EXECUTIVE COMMITTEE MAY EXERCISE THE AUTHORITY OF THE BOARD OF DIRECTORS EXCEPT THAT IT MAY NOT (I) FILL VACANCIES ON THE BOARD OF DIRECTORS OR ANY OF ITS COMMITTEES; (II) AMEND THE ARTICLES OF INCORPORATION; (III) ADOPT, AMEND OR REPEAL THE BY-LAWS; (IV) APPROVE A PLAN OF MERGER OR CONSOLIDATION; (V) APPROVE THE SALE, LEASE OR EXCHANGE, OR THE MORTGAGE, PLEDGE OR OTHER DISPOSITION OF ALL, OR SUBSTANTIALLY ALL, OF THE PROPERTY AND ASSETS OF THE ASSOCIATION; OR (VI) APPROVE REVOCATION OF VOLUNTARY DISSOLUTION PROCEEDINGS. Form 990, Part VI, Line 11b Review of form 990 by governing body ALL INFORMATION REQUIRED FOR THE FORM 990 IS COMPILED BY THE ACCOUNTING STAFF OF THE YMCA OF GREATER RICHMOND AND SUBMITTED TO CHERRY BEKAERT ADVISORY LLC. A DRAFT OF THE FORM IS VERIFIED FOR ACCURACY BY THE YMCA'S ACCOUNTING STAFF, INCLUDING REVIEW BY THE CHIEF FINANCIAL OFFICER. A DRAFT OF THE FORM 990 IS PROVIDED TO THE PRESIDENT & CHIEF EXECUTIVE OFFICER FOR REVIEW AND THEN DISCUSSED WITH THE CHIEF FINANCIAL OFFICER. THE 2024 AUDITED FINANCIAL STATEMENTS WERE REVIEWED WITH THE AUDIT, RISK, AND LEGAL COMMITTEE AT ITS MEETING ON JUNE 11, 2025 AND APPROVED BY THE BOARD OF DIRECTORS ON JUNE 20, 2025. SUBSEQUENTLY, ALL MEMBERS OF THE BOARD OF DIRECTORS WERE PROVIDED WITH ELECTRONIC ACCESS TO A DRAFT OF THE FORM 990 FOR THEIR REVIEW. MEMBERS OF THE BOARD OF DIRECTORS WERE ALSO INSTRUCTED TO CONTACT THE CHIEF FINANCIAL OFFICER IF, AS A RESULT OF THEIR REVIEW, THEY HAD ANY QUESTIONS OR COMMENTS PERTAINING TO THE FORM 990. THE BOARD WAS INFORMED OF THE EXPECTED FILING DATE OF THE FORM 990 WHICH ALLOWED FOR THEM TO ACCESS AND REVIEW THE DOCUMENT PRIOR TO FILING. Form 990, Part VI, Line 12c Conflict of interest policy THE PURPOSE OF THE CONFLICT OF INTEREST POLICY ("POLICY") OF THE YMCA OF GREATER RICHMOND IS TO PROTECT THE YMCA WHEN IT IS CONTEMPLATING ENTERING INTO A CONTRACT, TRANSACTION, OR ARRANGEMENT THAT HAS THE POTENTIAL FOR BENEFITING THE PRIVATE INTEREST OF A MEMBER OF THE BOARD OF DIRECTORS, OFFICERS, KEY EMPLOYEES OR OTHER EMPLOYEES OR VOLUNTEERS WHO HAVE THE ABILITY TO EXERCISE SIGNIFICANT INFLUENCE OR AUTHORITY OVER THE AFFAIRS OF THE ASSOCIATION. ANNUALLY, ALL SUCH INDIVIDUALS ARE PROVIDED WITH A COPY OF THE CONFLICT OF INTEREST POLICY AND ARE REQUIRED TO COMPLETE A QUESTIONNAIRE DESIGNED TO IDENTIFY POTENTIAL CONFLICTS FOR SUBSEQUENT EVALUATION BY EXECUTIVE MANAGEMENT AND THE AUDIT, RISK, AND LEGAL COMMITTEE. THE QUESTIONNAIRE REQUIRES EACH SUCH INDIVIDUAL TO AFFIRM THAT: 1. THEY HAVE RECEIVED A COPY OF THE POLICY. 2. THEY HAVE READ AND UNDERSTAND THE POLICY. 3. THEY AGREE TO COMPLY WITH THE POLICY. 4. THEY UNDERSTAND THAT THE YMCA OF GREATER RICHMOND IS A CHARITABLE ORGANIZATION, AND THAT TO MAINTAIN ITS TAX-EXEMPT STATUS, IT MUST ENGAGE PRIMARILY IN ACTIVITIES THAT ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. 5. THEY AGREE TO REPORT TO THE CHIEF FINANCIAL OFFICER (CFO), (1) ANY CHANGE IN THE RESPONSES TO THE QUESTIONS IN THE QUESTIONNAIRE THAT MAY RESULT FROM CHANGES IN CIRCUMSTANCES OR (2) ANY FURTHER FINANCIAL INTEREST, SITUATION, ACTIVITY, INTEREST OR CONDUCT THAT MAY DEVELOP BEFORE COMPLETION OF THE NEXT ANNUAL QUESTIONNAIRE. 6. THE INFORMATION CONTAINED IN THE ANNUAL QUESTIONNAIRE IS TRUE AND ACCURATE TO THE BEST OF THEIR KNOWLEDGE AND BELIEF AS OF THE DATE SIGNED. ADMINISTRATION OF THE CONFLICT OF INTEREST QUESTIONNAIRE PROCESS IS THE RESPONSIBILITY OF THE CFO, UNDER THE DIRECTION OF THE PRESIDENT & CHIEF EXECUTIVE OFFICER. THE CFO WILL ALSO SUMMARIZE AND SUBMIT A CONFIDENTIAL REPORT TO THE AUDIT, RISK, AND LEGAL COMMITTEE CONCERNING ANY POTENTIAL CONFLICTS OF INTEREST TOGETHER WITH RECOMMENDATIONS CONCERNING THE SAME. THE AUDIT, RISK, AND LEGAL COMMITTEE WILL EVALUATE ALL SUCH MATTERS AND MAKE A REPORT TO THE BOARD OF DIRECTORS OR ITS EXECUTIVE COMMITTEE, INCLUDING RECOMMENDATIONS FOR ANY ACTIONS TO BE TAKEN BY THE BOARD OR EXECUTIVE COMMITTEE. IN ADDITION TO THE CONFLICT OF INTEREST POLICY DISCUSSED ABOVE, ALL SIGNIFICANT CONTRACTS, TRANSACTIONS OR ARRANGEMENTS TO WHICH THE YMCA OF GREATER RICHMOND IS TO BECOME A PARTY REQUIRE THE DIRECT INVOLVEMENT, EVALUATION AND APPROVAL OF EXECUTIVE MANAGEMENT OF THE ASSOCIATION AND, TO THE EXTENT CALLED FOR BY THE ASSOCIATION'S FINANCIAL POLICIES, THE APPROVAL OF THE FISCAL MANAGEMENT COMMITTEE AND BOARD OF DIRECTORS OR EXECUTIVE COMMITTEE. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE YMCA HAS A SALARY ADMINISTRATION PLAN, WHICH PROVIDES THAT ALL EMPLOYEES ARE COMPENSATED ACCORDING TO FAIR AND UNIFORM PRINCIPLES, AND IN RELATION TO THE CONTRIBUTION WHICH THEY MAKE TO THE SUCCESS OF THE YMCA OF GREATER RICHMOND. ALSO, THEY ARE PAID AT A LEVEL THAT COMPARES EQUITABLY WITH SALARIES PAID FOR SERVICES IN COMPARABLE ORGANIZATIONS, AND ARE IN COMPLIANCE WITH ALL REGULATIONS AS STATED IN THE FAIR LABOR STANDARDS ACT. THE YMCA PARTICIPATES IN THE SALARY ADMINISTRATION PROGRAM OF THE YMCA OF THE USA, WHICH IS BASED ON THE HAY PLAN OF SALARY ADMINISTRATION. THIS PLAN INCLUDES WRITTEN JOB DESCRIPTIONS, EVALUATION AND RANKING OF POSITIONS IN ORDER OF VALUE AND CONTRIBUTION TO THE ORGANIZATION, SALARY RANGES, AND SALARY ADJUSTMENTS BASED ON MERIT AS DETERMINED THROUGH PERFORMANCE REVIEWS. THE SENIOR VICE PRESIDENT OF HUMAN RESOURCES CARRIES OUT HAY PLAN ADMINISTRATION, AND THE PRESIDENT & CHIEF EXECUTIVE OFFICER IS RESPONSIBLE FOR THE OVERALL ADMINISTRATION OF THIS PROGRAM. ALL EMPLOYEES, REGARDLESS OF POSITION LEVEL, EARN SALARY INCREASES BASED ON ACHIEVEMENT OF PERFORMANCE STANDARDS. INCREASES ARE ESTABLISHED ANNUALLY, BASED ON RECOMMENDATIONS FROM YUSA AND MERIT POOL RECOMMENDATIONS AS APPROVED BY THE PRESIDENT & CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER. IN REFERENCE TO EXECUTIVE SALARIES, THE YMCA OF GREATER RICHMOND FOLLOWS IRS GUIDELINES REGARDING INTERMEDIATE SANCTIONS ANNUALLY. THIS PROCESS ENTAILS A DETAILED REVIEW OF ALL EXECUTIVE LEVEL SALARIES, COMPARISON TO PRIVATE AND NOT-FOR-PROFIT SALARIES OF COMPARABLE POSITIONS VIA EXTERNAL DATA GATHERING, AND EXECUTIVE COMPENSATION COMMITTEE REVIEW TO DETERMINE IF EXCESSIVE COMPENSATION EXISTS. THE EXECUTIVE COMPENSATION COMMITTEE CONSISTS OF THE CHAIR OF THE BOARD OF DIRECTORS, IMMEDIATE PAST CHAIR, CHAIR ELECT, TREASURER AND SECRETARY. THE COMMITTEE VOTES ON WHETHER THE YMCA COMPENSATION PLAN IS IN COMPLIANCE WITH IRS GUIDELINES RELATED TO INTERMEDIATE SANCTIONS. THE DECISION IS THEN SHARED WITH THE BOARD OF DIRECTORS OR THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. Form 990, Part VI, Line 15b Process to establish compensation of other employees See explanation for Form 990, Part VI, Section B, Line 15a Form 990, Part VI, Line 19 Required documents available to the public THE YMCA OF GREATER RICHMOND'S AMENDED AND RESTATED ARTICLES OF INCORPORATION, AMENDED AND RESTATED BYLAWS, AUDITED FINANCIAL STATEMENTS, FORM 990, CONFLICT OF INTEREST POLICY, CODE OF ETHICS AND POLICY ON REPORTING SUSPECTED MISCONDUCT ARE ALL AVAILABLE UPON REQUEST. IN ADDITION, THEY ARE POSTED ON THE ASSOCIATION'S WEBSITE (WWW.YMCARICHMOND.ORG) AND MAY BE ACCESSED BY GOING TO ABOUT THE YMCA OF GREATER RICHMOND GOVERNANCE. Form 990, Part VIII, Line 2f Other Program Service Revenue - Total Revenue: , Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; - Total Revenue: , Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part VIII, Line 11d Other Miscellaneous Revenue Other Income - Total Revenue: 9115, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 9115; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Bad Debt Expenses - -186645;