2024-05-08T14:43:35-05:00 2023-12-31 251637458 LOUIS PLUNG & COMPANY LLP 420 FT DUQUESNE BLVD STE 1900 PITTSBURGH PA 15222 990 2023-01-01 250993391 BEAVER COUNTY YOUNG MEN'S CHRISTIAN ASSOCIATION BEAV 7248472200 2236 THIRD AVENUE NEW BRIGHTON PA 15066 MICHAEL B HARICH CEO 7248472200 2024-05-02 1 MICHAEL HARICH 999009999 1 MARC LEVINE P01305390 4122818771 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z MICHAEL B HARICH 2236 THIRD AVENUE NEW BRIGHTON PA 15066 2815215 0 X WWW.BEAVERCOUNTYYMCA.ORG X 1891 PA THE BEAVER COUNTY YOUNG MEN'S CHRISTIAN ASSOCIATION (YMCA) IS A MEMBERSHIP ASSOCIATION OF MEN, WOMEN AND CHILDREN WITH THE FOLLOWING MISSION: TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD A HEALTHY SPIRIT, MIND AND BODY FOR ALL. THE ORGANIZATION'S MEMBERSHIP IS OPEN TO ALL PEOPLE REGARDLESS OF AGE, ABILITY, INCOME, RACE OR RELIGION. MEMBERS HAVE ACCESS TO ALL PROGRAM ACTIVITIES AND FACILITIES AND HAVE THE OPPORTUNITY TO GET INVOLVED WITH, BECOME A VOLUNTEER, AND CONTRIBUTE TO THE ORGANIZATION WHICH HAS A SIGNIFICANT IMPACT ON THE COMMUNITY, OF WHICH HELPS FURTHER ITS CHARITABLE PURPOSE. THE ORGANIZATION HAS A MEMBERSHIP OF OVER 9,500. ALL PROGRAMS ARE OFFERED AT FEES AFFORDABLE TO THE COMMUNITY WITH FINANCIAL ASSISTANCE FOR THOSE WHO CANNOT AFFORD THE FULL FEE. 14 13 308 74 0 0 961644 612283 1951633 2114856 7924 14238 35575 42312 2956776 2783689 0 0 0 0 1778280 1810437 0 0 35012 1592986 1318383 3371266 3128820 -414490 -345131 4799581 4441922 98114 85586 4701467 4356336 X CORE PROGRAMS INCLUDE THE FOLLOWING: (1) AQUATIC PROGRAMS, (2) HEALTH AND FITNESS PROGRAMS, (3) CHILDCARE PROGRAMS, AND (4) TEEN PROGRAMS AND YOUTH SPORTS ACTIVITIES. 0 0 826613 593638 CHILDCARE - BEAVER COUNTY YMCA PROVIDES HIGH QUALITY CHILD CARE BY PROVIDING COMPREHENSIVE ACTIVITIES FOR INFANTS TO SCHOOL AGE CHILDREN DRAWING ON DIVERSE MEMBERS OF THE COMMUNITY. BEAVER COUNTY YMCA PROVIDES BOTH FULL AND PART TIME OPTIONS TO SERVE A WIDE RANGE OF FAMILY SCHEDULING NEEDS. WOVEN INTO THE FABRIC OF THE BEAVER COUNTY YMCA MISSION IS A COMMITMENT TO STRENGTHENING FAMILIES. THE CHILDCARE PROGRAMS RELIEVE THE BURDEN OF BALANCING WORK AND FAMILY AND MAKE IT POSSIBLE FOR PARENTS TO REMAIN GAINFULLY EMPLOYED, KNOWING THAT THEIR CHILDREN ARE THRIVING IN A SAFE AND DEVELOPMENTALLY SOUND ENVIRONMENT. BEAVER COUNTY YMCA ALSO PROVIDES A VARIETY OF ACTIVITIES THAT EMPHASIZE PARENT EDUCATION AND HELP PARENTS LEARN MORE ABOUT HOW TO RAISE HEALTHY, HAPPY CHILDREN WHO DEVELOP SELF-ESTEEM AND MORAL AND ETHICAL VALUES. 1100459 510639 HEALTH AND WELLNESS FOR YOUTH AND ADULTS - HELPING PEOPLE OF ALL AGES AND ABILITIES TO DEVELOP HEALTH IN SPIRIT, MIND AND BODY IS AT THE CORE OF THE BEAVER COUNTY YMCA MOVEMENT. THE 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 TEAMWORK, INTERACTION AND DEVELOPMENT OF SOCIAL AND PHYSICAL SKILLS. THE BEAVER COUNTY YMCA "WATER ARTHRITIS CLASS" IS AN AQUATIC PROGRAM THAT HELPS TO KEEP SENIORS ACTIVE AND FLEXIBLE; THE PARENT/CHILD AND PRESCHOOL SWIM PROGRAMS HELP TO DEVELOP PHYSICAL SKILLS IN PARTICIPANTS FROM AGE SIX MONTHS TO FIVE YEARS OLD; THE FAMILY SWIM PROGRAM OFFERS ADULTS AND CHILDREN SHARED TIME IN THE POOL TO APPRECIATE ONE ANOTHER AND TO HELP PROMOTE INTERGENERATIONAL RELATIONSHIPS. BEAVER COUNTY YMCA SERVICES ARE OFFERED AT AFFORDABLE FEES FOR THE COMMUNITY AT LARGE, WITH REASONABLE ACCOMMODATIONS FOR THOSE WITH SPECIAL NEEDS, AND WITH FINANCIAL ASSISTANCE AVAILABLE FOR THOSE WHO CANNOT AFFORD THE FULL FEE. IN LIGHT OF THE RISING OBESITY RATES IN THIS COUNTRY, THE BEAVER COUNTY YMCA PARTICIPATES IN THE ACTIVATE AMERICA INITIATIVE AND ENGAGES IN A VARIETY OF EVENTS AND COMMUNITY ACTIVITIES DESIGNED TO HELP THE "AT RISK POPULATION" DEVELOP HABITS AND RELATIONSHIPS THAT LEAD TO MORE ACTIVE LIFESTYLES. 489926 107890 HUMAN SERVICES - BEAVER COUNTY YMCA WORKS IN COLLABORATION WITH GOVERNMENTAL AND COMMUNITY AGENCIES TO PROVIDE A VARIETY OF PROGRAMS THAT HELP ACCOMPLISH ITS MISSION FOR YOUTH DEVELOPMENT, HEALTHY LIVING AND SOCIAL RESPONSIBILITY. IN THESE PROGRAMS, WE DEVELOP AND BUILD ON PEOPLES STRENGTHS, RATHER THAN FOCUSING ON THE DETRIMENTS IN THEIR LIVES. BEAVER COUNTY YMCA PROGRAMS OFFER NUTRITIOUS LUNCHES IN THE SUMMER MONTHS, OPERATE MUNICIPAL SWIMMING POOLS THAT WOULD OTHERWISE CEASE TO EXIST, AND MENTOR YOUTH. ALL OF THIS ALLOWS PARTICIPANTS TO IMPROVE THEIR SKILLS, DEVELOP SELF-ESTEEM AND SELF-RELIANCE, AND BUILD HEALTHY RELATIONSHIPS WITH THEIR PEERS AND WITH MEMBERS OF THE COMMUNITY AT LARGE. THESE PROGRAMS CREATE AN ATMOSPHERE WITHIN WHICH LEADERSHIP SKILLS AND AN ETHIC OF SERVICE CAN GROW AND FLOURISH. 2416998 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 1 18 0 1 308 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 14 13 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 PA X BEAVER COUNTY YOUNG MENS CHRISTIAN 7248472200 2236 THIRD AVENUE NEW BRIGHTON PA 15066 PAUL MEHNO CHAIRMAN 2.00 X X 0 0 0 DAVE GUIDO VICE CHAIRMAN 1.00 X X 0 0 0 ERIC NINE SECRETARY 1.00 X X 0 0 0 JULIA RUBINO TREASURER 1.00 X X 0 0 0 GINA FARZATI BOARD MEMBER 1.00 X 0 0 0 PJ LATSKO BOARD MEMBER 1.00 X 0 0 0 JOHN DABECCO BOARD MEMBER 1.00 X 0 0 0 NATE DEFILIPPI BOARD MEMBER 1.00 X 0 0 0 JAMES SNYDER BOARD MEMBER 1.00 X 0 0 0 JOHNATHAN PROANO BOARD MEMBER 1.00 X 0 0 0 DIANE HAPACH BOARD MEMBER 1.00 X 0 0 0 MARTY SAMCHUCK BOARD MEMBER 1.00 X 0 0 0 RANDY PAVLINICH BOARD MEMBER 1.00 X 0 0 0 MICHAEL HARICH CEO 40.00 1.00 X 133958 0 31015 133958 0 31015 1 0 1 0 CORNERSTONE CUSTOM CONSTRUCTION LLC 590 MERCIER ROAD BEAVER FALLS PA 15010 FACILITY RENOVATION 170348 1 33414 423873 154996 612283 MEMBERSHIP DUES 713940 902689 902689 CHILDCARE 713940 593638 593638 HEALTH & WELLNESS 713940 510639 510639 YOUTH DEVELOPMENT PROG 713940 107890 107890 2114856 14238 14238 30663 19039 11624 11624 43175 12487 30688 30688 2783689 2145544 0 25862 164972 124851 36937 3184 1371438 1037973 307135 26330 147061 94563 49673 2825 126966 97248 27279 2439 84749 84749 55699 43326 12373 6351 1525 4826 163149 154991 8158 5605 5605 379705 354359 25346 90248 70302 19946 SUPPLIES 271921 256543 15378 CONTRACTUAL SERVICES 112678 69750 42928 REPAIRS AND MAINTENANCE 65846 62401 3445 TRAINING 28196 24426 3770 54236 24740 29262 234 3128820 2416998 676810 35012 523463 149324 195964 341248 52894 56975 61334 61535 10015007 6313716 3700829 3701291 265097 131549 4799581 4441922 89590 78160 8524 7426 98114 85586 X 4699908 4337972 1559 18364 4701467 4356336 4799581 4441922 X -345131 0 X X 0 1 X 1 0 X 1724943 2570893 1928046 1788116 1514972 9526970 1380538 865962 1105947 1124946 1212167 5689560 3105481 3436855 3033993 2913062 2727139 15216530 0 0 0 15216530 4803 5658 5828 6403 14238 36930 4803 5658 5828 6403 14238 36930 3110284 3442513 3039821 2919465 2741377 15253460 0.99760 0.99830 0.00240 0.00170 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4412458 2500 630326 30838 5014446 4798268 302500 -660169 28141 4412458 4178097 76968 573628 30425 4798268 3760944 2514 437399 22760 4178097 3159307 54807 572175 25345 3760944 1.00000 0 1 1 465992 465992 8376034 5470003 2906031 1172981 843713 329268 3701291 X 2783689 0 2783689 0 2783689 3128820 0 3128820 0 3128820 PART V, LINE 4: THE BOARD OF DIRECTORS DESIGNATED $5,014,446 AND $4,412,458 AS OF DECEMBER 31, 2023 AND 2022, RESPECTIVELY, OF UNRESTRICTED NET ASSETS AS A GENERAL ENDOWMENT FUND TO SUPPORT THE FUTURE PURCHASE OF EQUIPMENT AND RENOVATIONS TO THE BEAVER COUNTY YMCA BUILDING. THE BOARD HAS A POLICY OF APPROPRIATING FOR DISTRIBUTIONS EACH YEAR UP TO 5% OF ITS ENDOWMENT FUND'S AVERAGE FAIR VALUE OF THE PRIOR THREE YEARS. IN ESTABLISHING THIS POLICY, THE ORGANIZATION CONSIDERED THE LONG-TERM EXPECTED RETURN ON ITS INVESTMENT ASSETS, THE NATURE AND EXPECTED DURATION OF ITS ENDOWMENT FUNDS, AND THE POSSIBLE EFFECTS OF INFLATION. THE ORGANIZATION EXPECTS THE CURRENT SPENDING POLICY TO ALLOW ITS ENDOWMENT FUNDS TO GROW AT A NOMINAL AVERAGE RATE OF APPROXIMATELY 3% ANNUALLY. THIS IS CONSISTENT WITH THE ORGANIZATION'S OBJECTIVE TO MAINTAIN THE PURCHASING POWER OF ITS ENDOWMENT ASSETS AS WELL AS TO PROVIDE REAL GROWTH THROUGH NEW GIFTS AND RETURN ON INVESTMENTS. PART X, LINE 2: THE YMCA IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE YMCA'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE YMCA HAD NO UNRELATED BUSINESS INCOME FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021. IN ADDITION, THE YMCA QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAVE BEEN CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE LIKELY THAN NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE YMCA HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE. THE YMCA BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE YMCA'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE YMCA HAVE NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT DECEMBER 31, 2022 AND 2021. THE YMCA'S POLICY IS TO CLASSIFY ANY INCOME TAX RELATED INTEREST AND PENALTIES TO INTEREST EXPENSE AND OTHER EXPENSES, RESPECTIVELY. THE YMCA IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. GOLF TOURNAMENT 30663 30663 19039 30663 30663 19039 19039 11624 0 0 0 0 0 0 0 0 0 MICHAEL HARICH CEO 133958 0 0 0 0 0 21000 0 10015 0 164973 0 0 0 MCGAFFIC ADVERTISING KEN MCGAFFIC 28520 0 SCH L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: (A) NAME OF PERSON: MCGAFFIC ADVERTISING(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION:KEN MCGAFFIC (OWNER) IS A FORMER BOARD MEMBER/OFFICER OF THIS ORGANIZATION.(C) AMOUNT OF TRANSACTION $28,520..(D) DESCRIPTION OF TRANSACTION: THE YMCA PURCHASED MARKETING AND PROMOTIONAL SERVICES.(E) SHARING OF ORGANIZATION REVENUES? = NO FORM 990, PART VI, SECTION A, LINE 2 RYAN WOODSKE AND DR. MATT WOODSKE ARE BROTHERS. FORM 990, PART VI, SECTION B, LINE 11B MANAGEMENT REVIEWED THE FORM 990 IN DRAFT FORM AND DISTRIBUTED IT TO THE BOARD. BEAVER COUNTY YOUNG CHRISTIAN ASSOCIATION AUDITOR THEN FILED THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C THE BEAVER COUNTY YOUNG MEN'S CHRISTIAN ASSOCIATION'S BOARD HAS APPROVED A WRITTEN CONFLICT OF INTEREST POLICY THAT DEFINES CONFLICTS OF INTEREST AND DISCLOSURE REQUIREMENTS. EACH SIGNIFICANT PERSON IS REQUIRED TO SUBMIT THE CONFLICT OF INTEREST QUESTIONNAIRE, ON AN ANNUAL BASIS, AND TO DISCLOSE ALL MATERIAL FACTS. THE BOARD REVIEWS RESPONSES TO THE ANNUAL QUESTIONNAIRE AND DETERMINES IF ANY INTEREST GIVES RISE TO A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15A THE PRESIDENT/CEO SUBMITS A COMPENSATION STATEMENT SHOWING SALARY AND RELATED BENEFITS. THIS DATA IS COMPARED TO OTHER ORGANIZATIONS OF SIMILAR SIZE, AND IS REVIEWED AND APPROVED BY THE DECISION-MAKING BODY. THE COMPENSATION ACTION IS THEN APPROVED BY THE BOARD. MANAGEMENT REVIEWS WITH THE BOARD ON AN ANNUAL BASIS THE COMPENSATION PROCESS FOR OTHER OFFICERS, AT THE SAME TIME THE COMPENSATION PROCESS FOR THE PRESIDENT/CEO IS REVIEWED. FORM 990, PART VI, SECTION C, LINE 19 THE BEAVER COUNTY YOUNG MEN'S CHRISTIAN ASSOCIATION (YMCA) WILL MAKE FORM 1023 AND FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST, AND WILL MAKE THE FORMS AVAILABLE FOR PUBLIC INSPECTION AT BEAVER COUNTY YMCA OFFICE, AS WELL AS ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND AUDITED FINANCIAL STATEMENTS. FORM 990, PART XII, LINE 2C: NO CHANGE. FORM 990, PART XI, LINE 2C BEAVER COUNTY YOUNG MEN'S CHRISTIAN ASSOCIATION'S (YMCA) BOARD CHARTERED A FINANCE COMMITTEE WITH SPECIFIC POWERS AND DUTIES RELATING TO BEAVER COUNTY YMCA'S INDEPENDENT AUDIT PROGRAM. THE COMMITTEE MEETS ON A REGULAR BASIS, AND PROVIDES ACTIVE OVERSIGHT TO BEAVE COUNTY YMCA'S FINANCIAL ACTIVITIES. THE BEAVER COUNTY YMCA BOARD OF DIRECTORS IS DIRECTLY AND SOLELY RESPONSIBLE FOR THE APPOINTMENT AND DISMISSAL, EVALUATION, COMPENSATION, AND OVERSIGHT OF BEAVER COUNTY YMCA'S INDEPENDENT ACCOUNTANT. BEAVER COUNTY YMCA ENDOWMENT FOUNDATION 2236 THIRD AVENUE NEW BRIGHTON PA 15066 203139411 ENDOWMENT PA 501(C)(3) LINE 12B, II BEAVER COUNTY YOUNG MENS CHRISTIAN ASSOCIATION 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 BEAVER COUNTY YMCA ENDOWMENT FOUNDATION B 2500 CASH PART II, IDENTIFICATION OF RELATED TAX-EXEMPT ORGANIZATIONS: NAME OF RELATED ORGANIZATION: BEAVER COUNTY YMCA ENDOWMENT FOUNDATION DIRECT CONTROLLING ENTITY: BEAVER COUNTY YOUNG MEN'S CHRISTIAN ASSOCIATION