2015-09-09T16:00:15-05:00 2014-12-31 990 2014-01-01 310537517 YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER DAYTON YOUN 9372235201 111 W FIRST STREET Dayton OH 45402 NEAL PEMBERTON VICE PRESIDENT FINANCE 2015-09-09 2014 2016-02-25 16:41:14Z YMCA of Greater Dayton DALE BRUNNER 111 W FIRST STREET Dayton OH 45402 24393144 false X WWW.YMCAONLINE.ORG X 1882 OH CHRISTIAN CHARITY ENRICHING FAMILY, SPIRITUAL, SOCIAL, MENTAL AND PHYSICAL WELL BEING FOR ALL. 33 33 1680 483 0 0 2942029 2080285 19058731 19822778 33566 -948571 996097 942698 23030423 21897190 0 2500 0 0 13555616 13428657 0 0 104232 9515804 9558347 23071420 22989504 -40997 -1092314 37003306 33409779 18541485 16618880 18461821 16790899 THE YMCA OF GREATER DAYTON, BASED ON CHRISTIAN PRINCIPLES , IS A CHARITABLE ORGANIZATION WITH AN INCLUSIVE ENVIRONMENT DRIVEN TO ENRICH THE QUALITY OF FAMILY, SPIRITUAL, SOCIAL, MENTAL AND PHYSICAL WELL BEING FOR ALL. THE Y HELPS INDIVIDUALS AND FAMILIES THROUGH PROGRAMS AND ACTIVITIES IN THE FOLLOWING THREE FOCUS AREAS: YOUTH DEVELOPMENT: NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN. ALL KIDS DESERVE THE OPPORTUNITY TO DISCOVER WHO THEY ARE AND WHAT THEY CAN ACHIEVE. THAT'S WHY, THROUGH THE Y, MILLIONS OF YOUTH TODAY ARE CULTIVATING THE VALUES, SKILLS AND RELATIONSHIPS THAT LEAD TO POSITIVE BAHAVIORS, BETTER HEALTH AND EDUCATIONAL ACHIEVEMENT. HEALTHY LIVING: IMPROVING THE NATION'S HEALTH AND WELL-BEING . IN COMMUNITIES THROUGHOUT THE GREATER DAYTON AREA AND BEYOND, THE Y IS A LEADING VOICE ON HEALTH AND WELL-BEING. WITH A MISSION CENTERED ON BALANCE, THE Y BRINGS FAMILIES CLOSER TOGETHER , ENCOURAGES GOOD HEALTH AND FOSTERS CONNECTIONS THROUGH FITNESS, SPORTS , FUN AND SHARED INTE false false 10785252 10450163 MEMBERSHIP IS WELCOME TO EVERYONE REGARDLESS OF AGE, RACE, FAITH, ENTHNICITY, ABILITY OR RELIGION. YMCA OF GREATER DAYTON MEMBERSHIP ACTIVITIES CREATE SUPPORTIVE COMMUNITIES OF MEMBERS WHO ARE INVOLVED IN A VARIETY OF ENRICHING ACTIVITIES, RECREATIONAL AND SUPPORTIVE SOCIAL NETWORKS AND A SENSE OF BELONGING. DUES ARE BASED ON COMMUNITY AFFORDABILITY AND FINANCIAL ASSISTANCE IS AVAILABLE FOR THOSE WHO CANNOT AFFORD TO PAY THE FULL COST OF THE MEMBERSHIP. 4427899 4830696 CHILD CARE PROVIDES HIGH QUALITY CHILD CARE BY PROVIDING COMPREHENSIVE ACTIVITIES FOR PRESCHOOL AND SCHOOL AGE CHILDREN DRAWING ON DIVERSE MEMBERS OF THE COMMUNITY. WE PROVIDE BOTH FULL AND PART TIME OPTIONS TO SERVE A WIDE RANGE OF FAMILY SCHEDULING NEEDS. WOVEN INTO THE FABRIC OF YMCA MISSION IS A COMMITMENT TO STRENGTHENING FAMILIES. YMCA CHILDCARE PROGRAMS RELIEVE THE BURDEN OF BALANCING WORK AND FAMILY AND MAKE IT POSSIBLE FOR PARENTS TO REMAIN GAINFULLY EMPLOYED . 3002453 1930786 PROGRAMS THAT HELP PEOPLE OF ALL AGES AND ABILITIES PRACTICE HEALTHY LIVING AND SOCIAL RESPONSIBILITY ARE KEY FOCUS AREAS OF THE YMCA MOVEMENT. OUR PROGRAMS ARE DESIGNED TO HELP PEOPLE CREATE REALISTIC GOALS FOR SELF-IMPROVEMENT AND EMPHASIZE DISEASE PREVENTION THROUGH REGULAR EXERCISE, PROPER NUTRITION, STRESS MANAGEMENT, AND HEALTH EDUCATION. SPORTS PROGRAMS FOR YOUTH, FAMILIES AND ADULTS PROMOTE TEAM-WORK, INTERACTION, AND DEVELOPMENT OF SOCIAL AND PHYSICAL SKILLS. 2935421 2611133 RESIDENT CAMPING PROVIDES A LASTING EXPERIENCE OF PERSONAL ENRICHMENT. RESIDENTIAL AND DAY CAMPS OFFER ADVENTURE AND LEARNING ACTIVITIES THAT CHALLENGE AND PROMOTE SPIRITUAL AWARENESS, MENTAL DEVELOPMENT, PHYSICAL WELL BEING, SOCIAL GROWTH, AND SELF-RESPECT. CAMPING HELPS YOUTH BECOME AWARE OF THEIR PHYSICAL AND MENTAL CAPABILITIES, TO RECOGNIZE THE VALUE OF COOPERATION, AND TO GAIN CONFIDENCE. 2935421 2611133 21151025 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 false false true true false false false false false false false false false false false false false false false false false false false true 63 0 true 1680 true false false false false false false false false false false X 33 33 false false false false false false false true true false true true true true true true true true true false false OH X X THE ORGANIZATION 9372235201 111 W FIRST STREET DAYTON OH 45402 Laney Baldwin Board of Directors 1.00 0.00 X 0 0 0 Cliff Bishop Board of Directors 2.00 0.00 X 0 0 0 Craig J Brown Board of Directors 1.00 0.00 X 0 0 0 Betsy Clymer Burns Board of Directors 1.00 0.00 X 0 0 0 Steve Cobb Board of Directors 1.00 0.00 X 0 0 0 J Norman Eckstein Board of Directors 1.00 0.00 X 0 0 0 J Stephen Herbert Board of Directors 1.00 0.00 X 0 0 0 Judy Brinegar Board of Directors 1.00 0.00 X 0 0 0 Charles M Kardon Board of Directors 1.00 0.00 X 0 0 0 Scott McGohan Board of Directors 1.00 0.00 X 0 0 0 Gary Blake Board of Directors 1.00 0.00 X 0 0 0 Maria E Oria Board of Directors 1.00 0.00 X 0 0 0 Vincent L Russell Board of Directors 1.00 0.00 X 0 0 0 Tom Becker Board of Directors 1.00 0.00 X 0 0 0 Mark D'Urso Board of Directors 1.00 0.00 X 0 0 0 Susan Blasik-Miller Board of Directors 1.00 0.00 X 0 0 0 Timothy Helm President & CEO (through Oct 2014) 55.00 0.00 X 348542 0 45829 Dale Brunner Vice President (President & CEO at 11-1-14) 55.00 0.00 X 142210 0 16958 Neal Pemberton Vice President - Finance 45.00 0.00 X 108150 0 16073 David Thompson Group Vice President 55.00 0.00 X 106506 0 23355 705408 0 102215 4 false true true UNITED HEALTHCARE 5901 LINCOLN DRIVE MINNEAPOLIS MN 55436 Healthcare 955500 DPL 1065 WOODMAN DR DAYTON OH 45432 Utility 581933 PRECOR 20031 142nd Ave NE Woodinville WA 98072 Fitness Equipment 360760 AE FICKERT INC 2908 Springboro West Dayton OH 45439 Restoration Contractor 258589 GORDON FOOD SERVICE 333 50TH ST SW GRAND RAPIDS MI 49501 Food Service 234239 13 X 59242 0 635777 1385266 0 2080285 Membership Revenue 813410 10450163 10450163 Resident Camp Revenue 813410 2611133 2611133 Childcare Revenue -- School Age 813410 1870932 1870932 Childcare Revenue -- Infant/Toddler/Preschool 813410 1815794 1815794 Day Camp Revenue 813410 1143970 1143970 1930786 1930786 0 0 19822778 36869 36869 1502284 851530 650754 0 650754 528452 122302 600000 1585440 0 -985440 -985440 -985440 72141 24861 47280 47280 86088 34123 51965 51965 MISCELLANEOUS 900099 192699 192699 0 0 0 0 192699 21897190 19610454 0 206451 2500 2500 0 0 807624 133367 596329 77928 0 0 0 0 10288481 10288481 0 0 767592 689941 65322 12329 680995 625250 50630 5115 883965 813631 61474 8860 0 0 0 0 40600 0 40600 0 45000 0 45000 0 0 0 0 0 0 0 0 0 0 0 1632967 1069800 563167 0 167618 167618 0 0 214587 209793 4794 0 1013979 913897 100082 0 397327 368614 28713 0 717570 698585 18985 0 209936 209936 0 0 2349377 2303105 46272 0 336097 333582 2515 SUPPLIES AND SERVICES 2161613 2118844 42769 0 REPAIRS AND MAINTENANCE 215050 177817 37233 0 MISCELLANEOUS 56626 26264 30362 0 0 0 0 0 22989504 21151025 1734247 104232 269931 180269 302007 163692 239869 321684 835657 619177 0 0 198924 40000 12903 10212 614356 565390 54587138 25377504 31918881 29209634 1774412 1843460 0 0 836366 456261 37003306 33409779 1379679 1112594 590560 447508 0 8476443 0 0 0 13597261 3894575 971000 131135 2002985 2556625 18541485 16618880 17323448 16249736 795280 198070 343093 343093 18461821 16790899 37003306 33409779 X -1092314 40116 -618724 X false true X true false X 2565595 2744540 2964148 2862029 2080285 13216597 2565595 2744540 2964148 2862029 2080285 13216597 0 13216597 1509016 1587005 1533783 1578225 1539153 7747182 14420 9686 31204 20526 47280 123116 173236 145610 89790 128596 192699 729931 21816826 97891330 0.6058 0.7320 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER, COLUMN A - 173236.0, COLUMN B - 145610.0, COLUMN C - 89790.0, COLUMN D - 128596.0, COLUMN E - 192699.0, COLUMN F - 729931.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2117505 78112 76766 85830 2186553 1901584 0 290963 75042 2117505 1621387 160390 187721 67914 1901584 1653085 2102 -33800 0 1621387 1485971 5531 161583 0 1653085 0.843 0.157 true false 2610886 2610886 40273552 17226565 23046987 2639501 1380704 1258797 8596987 6770235 1826752 466212 0 466212 29209634 Interest Rate Swap Liability 2190518 Unearned Lease Revenue 366107 Variance 2556625 X 25018674 1262400 1895954 3158354 21860320 36870 36870 21897190 25162418 1262400 910514 2172914 22989504 0 0 22989504 Schedule D, Part V, Line 4 Intended uses of endowment funds TO SUPPORT THE PROGRAMS AND ADMINISTRATIVE ACTIVITIES OF THE ASSOCIATION Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE Y DETERMINES THE RECOGNITION OF UNCERTAIN TAX POSITIONS, IF APPLICABLE, THAT MAY SUBJECT THE ORGANIZATION TO UNRELATED BUSINESS INCOME TAX NECESSARY BY APPLYING A MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD AND DETERMINES THE MEASUREMENT OF UNCERTAIN TAX POSITIONS CONSIDERING THE AMOUNTS AND PROBABILITIES OF THE OUTCOMES THAT COULD BE REALIZED UPON ULTIMATE SETTLEMENT WITH TAX AUTHORITIES. THE Y DOES NOT HAVE ANY MATERIALLY UNCERTAIN TAX POSITIONS WHICH MUST BE CONSIDERED FOR DISCLOSURE, INCLUDING ANY POSITIONS THAT WOULD PLACE THE Y'S EXEMPT STATUS IN JEOPARDY AT DECEMBER 31, 2014. THE Y BELIEVES IT IS NO LONGER SUBJECT TO POTENTIAL INCOME TAX EXAMINATIONS FOR TAX YEARS PRIOR TO 2011. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Loss on Asset Disposals - 985440 Rent Expenses Reclassified on Form 990 - 851530 Special Events Cost Reclassified on Form 990 - 24861 Cost of Goods Sold - 34123 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Investment Income Reclassified on Form 990 - 36870 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Rent expenses reclassified on Form 990 - 851530 Special events costs reclassified on Form 990 - 24861 Cost of Goods Sold reclassified on Form 990 - 34123 BRANCH SPECIAL EVENT 72141 72141 24861 0 0 72141 72141 24861 24861 47280 X X X false false false false false false false false false Timothy Helm President & CEO (through Oct 2014) 209403 0 139139 0 0 0 0 0 45829 0 394371 0 0 0 Dale Brunner Vice President (President & CEO at 11-1-14) 142210 0 0 0 0 0 0 0 16958 0 159168 0 0 0 A Dayton-Montgomery County Port Authority 311718326 2014-06-02 8706750 Refinancing of existing debt originally used for construction of facilities false false false A 0 0 8706750 0 0 0 115000 0 0 0 8591750 0 2014 false false true true A 0.0 0.0 0.0 0.0 A true true false false true true PNC Bank 10.0 true false false 0.0 false true A false Schedule K, Part I Issuer name: Dayton-Montgomery County Port Authority Refinancing of existing debt originally used for construction of facilities CoreFormPartIII_PartIIILine4d Description of other program services (Expenses $ 3,002,453 including grants of $)(Revenue $ 1,930,786) PROGRAMS THAT HELP PEOPLE OF ALL AGES AND ABILITIES PRACTICE HEALTHY LIVING AND SOCIAL RESPONSIBILITY ARE KEY FOCUS AREAS OF THE YMCA MOVEMENT. OUR PROGRAMS ARE DESIGNED TO HELP PEOPLE CREATE REALISTIC GOALS FOR SELF-IMPROVEMENT AND EMPHASIZE DISEASE PREVENTION THROUGH REGULAR EXERCISE, PROPER NUTRITION, STRESS MANAGEMENT, AND HEALTH EDUCATION. SPORTS PROGRAMS FOR YOUTH, FAMILIES AND ADULTS PROMOTE TEAM-WORK, INTERACTION, AND DEVELOPMENT OF SOCIAL AND PHYSICAL SKILLS. Form 990, Part VI, Line 18 Financial Statements and Form 990 are provided to GUIDESTAR and are available upon request. Form 990, Part VI, Line 11b Review of form 990 by governing body THE ASSOCIATION'S FINANCE COMMITTEE REVIEWS THE FORM 990 ON BEHALF OF THE ENTIRE GOVERNING BOARD WITH THE EXECUTIVE COMMITTEE APPROVING THE FORM PRIOR TO ITS FILING. Form 990, Part VI, Line 12c Conflict of interest policy CONFLICT OF INTEREST DISCLOSURE FORMS ARE REQUIRED TO BE COMPLETED EACH YEAR AND FOLLOW-UP IS CONDUCTED TO ASSURE ALL DIRECTORS HAVE COMPLIED. ADDITIONALLY, IF ANY MEETING TOPICS ARE DETERMINED TO RELATE TO AREAS OF POTENTIAL CONFLICT FOR ANY PARTICULAR DIRECTOR, THAT INDIVIDUAL ABSTAINS FROM VOTING OR IS EXCUSED FROM THE MEETING FOR THE DURATION OF THE TOPIC. THE CHAIRPERSON OF THE BOARD OF DIRECTORS IS RESPONSIBLE FOR MONITORING COMPLIANCE THROUGHOUT THE YEAR. ANY QUESTIONS RELATED TO THIS TOPIC ARE TYPICALLY REVIEWED WITH LEGAL COUNSEL. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE FOLLOWING IS USED TO ESTABLISH THE COMPENSATION OF THE ORGANIZATION'S CEO: COMPENSATION COMMITTEE, FORM 990 OF OTHER ORGANIZATIONS; BOARD APPROVAL. Form 990, Part VI, Line 19 Required documents available to the public THE CODE OF REGULATIONS AND CONFLICT OF INTEREST POLICY ARE PROVIDED ON THE ASSOCIATION'S WEBSITE. Form 990, Part VIII, Line 2f Other Program Service Revenue Other Program Revenue - Total Revenue: 1930786, Related or Exempt Function Revenue: 1930786, 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 Change in Fair Value of Interest Rate Swap Agreements - -618724; Form 990, Part XII, Line 2c The Association has appointed its Finance Committee with oversight responsibilities for the Audit.