2024-09-03T16:26:24-05:00 2023-12-31 943108253 NOVOGRADAC & COMPANY LLP 3025 NORTH WOOSTER AVENUE DOVER OH 44622 990 2023-01-01 340714797 TUSCARAWAS CTY YOUNG MEN'S CHRISTIAN ASSN TUSC 3303645511 600 MONROE ST DOVER OH 44622 MEAGAN SHAHEEN CEO 3303645511 2024-09-03 1 0 RYAN RIEGER P01353745 3303655400 2023 2024-08-08 14:25:15Z 2024510 0 X WWW.TUSCYMCA.ORG X 1934 OH THE ORGANIZATION'S MISSION IS TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY MIND, BODY AND SPIRIT FOR ALL. 18 18 217 218 0 0 364572 362882 1255324 1437534 4152 152917 64734 53322 1688782 2006655 34680 0 0 0 878788 935441 0 0 14146 717785 803691 1631253 1739132 57529 267523 871550 1077963 81083 130547 790467 947416 X THE ORGANIZATION'S MISSION IS TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY MIND, BODY AND SPIRIT FOR ALL. 0 0 1402689 0 1437534 TO PROVIDE SERVICES TO THE COMMUNITY OF TUSCARAWAS COUNTY THAT FULFILLS THE GOALS OF THE ORGANIZATIONS MISSION OF BUILDING A HEALTHY BODY, MIND AND SPIRIT. SCHOLARSHIPS ARE AWARDED TO THOSE THAT CANNOT AFFORD TO JOIN THE ORGANIZATION TO INSURE THAT ALL TUSCARAWAS COUNTY RESIDENTS HAVE THE SAME OPPORTUNITY. 1402689 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 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 217 1 0 0 0 0 0 0 0 0 0 0 X 18 18 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X TUSCARAWAS COUNTY YMCA 3303645511 600 MONROE AVENUE DOVER OH 44622 BRIAN PROCTOR CHAIR 0.00 X X 0 0 0 BRIAN MARSH II VICE CHAIR 0.00 X X 0 0 0 JIM BOOSE SECRETARY 0.00 X X 0 0 0 SCOTT HEIL TREASURER 0.00 X X 0 0 0 JIM WHERLEY JR PAST PRESIDENT 0.00 X X 0 0 0 FRAN BROGAN DIRECTOR 0.00 X 0 0 0 PERCI GARNER III DIRECTOR 0.00 X 0 0 0 JENNIFER GIGAX DIRECTOR 0.00 X 0 0 0 STEVE RENNER DIRECTOR 0.00 X 0 0 0 AMY SMITH DIRECTOR 0.00 X 0 0 0 JASON BAMBECK DIRECTOR 0.00 X 0 0 0 LISA BEAMER DIRECTOR 0.00 X 0 0 0 CHRIS BECK DIRECTOR 0.00 X 0 0 0 DAVID DENNEY JR DIRECTOR 0.00 X 0 0 0 EMILY SPRINGER DIRECTOR 0.00 X 0 0 0 ANJUM AZHAR DIRECTOR 0.00 X 0 0 0 EMILY LANE DIRECTOR 0.00 X 0 0 0 MELODY RADER DIRECTOR 0.00 X 0 0 0 MEAGAN SHAHEEN CEO 40.00 X 99228 0 10000 99228 0 10000 0 0 0 0 0 26296 336586 362882 HEALTHY LIVING 1326345 1326345 YOUTH DEVELOPMENT 111189 111189 1437534 152917 152917 30765 0 30765 30765 30765 40412 26296 17855 22557 22557 2006655 1621216 0 22557 99229 81865 7441 9923 701351 578614 122737 43933 36245 7688 26551 21905 4646 64377 53111 10550 716 22170 22170 8670 8236 434 6131 290 5841 215077 212927 2150 11246 9447 1799 3627 1052 2575 82538 82538 33688 33688 REPAIRS AND MAINTENANCE 251253 175148 76105 0 SUPPLIES 77749 66863 8553 2333 OTHER PROFESSIONAL FEES 320 0 320 0 91222 74448 16034 740 1739132 1402689 322297 14146 161668 526219 553960 337487 0 0 0 0 41738 31618 0 0 0 0 0 0 0 0 935640 753001 96321 182639 0 0 0 0 0 0 0 0 17863 871550 1077963 1913 25432 0 0 0 0 0 0 79170 105115 0 0 0 0 0 0 0 81083 130547 X 790467 947416 0 0 790467 947416 871550 1077963 X 267523 -110575 X 0 1 X 1 0 X 372001 549671 641759 348107 336586 2248124 1420721 918893 1134687 1316890 1434126 6225317 0 0 0 0 0 0 0 0 0 0 1792722 1468564 1776446 1664997 1770712 8473441 0 0 0 8473441 6322 5312 2100 4152 152917 170803 6322 5312 2100 4152 152917 170803 0 0 0 0 0 1799044 1473876 1778546 1669149 1923629 8644244 0.98020 0.99800 0.01980 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 1419 0 1419 0 0 1419 284 71 0 1135 0 57 57 57 284 455 683 284 284 284 1419 2271 14 14 14 71 113 170 0 0 0 PART I-A, LINE 1: THE TUSCARAWAS COUNTY YMCA PAYS DUES TO THE OHIO ALLIANCE OF YMCA'S WHO IN TURN CONDUCTS LOBBYING ACTIVITIES. 0 0 3660772 39017 651326 19766 141748 15678 4163924 4475811 99045 -584805 19558 304003 15718 3650772 3778892 162969 683594 13750 119697 16167 4475811 3457377 143690 510939 17954 300475 14685 3778892 2944832 237529 564014 15643 258981 14374 3457377 0.47000 0.53000 0.00000 0 1 1 0 0 900072 717433 182639 35568 35568 0 182639 SCHEDULE D, PART IV, LINE 2B - CUSTODIAL ACCOUNTS THE YMCA ACTS AS CUSTODIAN FOR FUNDS OF RELATED GROUPS AND ORGANIZATIONS. ALL TRANSACTIONS ARE APPROVED BY AUTHORIZED GROUP REPRESENTATIVES WITH THE FUNDS BEING MAINTAINED IN A SEPARATE BANK ACCOUNT FROM YMCA OPERATING FUNDS. SCHEDULE D, PART V, LINE 4 - EXPLANATION: INTENDED USE OF ENDOWMENT FUNDS THE YMCA AND THE FOUNDATION HAVE ADOPTED THE PROVISION UNDER THE UNIFORM PRUDENT MANAGEMENT INSTITUTIONAL FUNDS ACT (UPMIFA) AND HAS ADOPTED A SPENDING POLICY THAT SEEKS TO PRESERVE AND BUILD THE PERMAMENT FUNDS ENTRUSTED TO THE YMCA AND THE FOUNDATION ON A REAL DOLLAR BASIS AND TO MAINTAIN THE DISTRIBUTION LEVELS IN PERIODS OF DOWN MARKETS. INVESTMENT OBJECTIVES OF THE YMCA AND THE FOUNDATION ARE TO MANAGE THE PORTFOLIO IN A MANNER THAT WILL MAXIMIZE THE BENEFITS INTENDED BY THE DONORS; PROVIDE PERPETUAL FINANCIAL SUPPORT FOR THE YMCA AND THE FOUNDATION AND ACHIEVE A TOTAL RETURN OVER TIME SUFFICIENT TO PRESERVE AND INCREASE THE PURCHASING POWER OF THE ASSETS. SCHEDULE D, PART V, LINE 4 - INTENDED USES OF ENDOWMENT FUNDS TO PROVIDE OPERATIONS SUPPORT TO THE TUSCARAWAS COUNTY YMCA FROM ENDOWNMENT EARNINGS. SCHEDULE D, PART X, LINE 2 - FIN 48 (ASC 740) FOOTNOTE TUSCARAWAS COUNTY YMCA IS A NOT-FOR-PROFIT CORPORATION, EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) GUIDANCE REQUIRES TAX EFFECTS FROM UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS ONLY IF THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. MANAGEMENT HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN POSITIONS THAT REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS. ADDITIONALLY, NO PROVISION FOR INCOME TAXES IS REFLECTED IN THESE FINANCIAL STATEMENTS. ANY INTEREST AND PENALTIES ASSESSED BY TAXING AUTHORITIES WOULD BE INCLUDED IN OTHER REVENUE AND EXPENSES. THERE WERE NO INTEREST AND PENALTIES FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022. THE YMCA'S FEDERAL AND STATE INFORMATION RETURNS ARE SUBJECT TO EXAMINATION, GENERALLY FOR THREE YEARS AFTER THE FILING DATE. TURKEY TROT 37462 10346 27116 0 910 0 0 250 9645 JACK MARSH GOLF OUTING 24061 15950 8111 600 414 4080 600 1356 4 5185 0 5185 0 0 0 0 0 0 66708 26296 40412 600 1324 4080 600 250 11001 17855 22557 0 SCHOLARSHIPS 19558 SCHEDULE 1, PART 1, LINE 2 - MONITORING OF FEE REDUCTIONS BECAUSE THE DEMAND FOR FINANCIAL ASSISTANCE IS GREAT, THE YMCA MUST FOLLOW ELIGIBILITY GUIDELINES. SCHOLARSHIPS ARE AWARDED ON A FIRST COME, FIRST SERVED BASIS, SUBJECT TO AVAILABLE RESOURCES. APPLICANTS ARE ASKED TO PAY SOME PORTION OF THE FEES. APPLICANTS MUST COMPLETE A FINANCIAL ASSISTANCE INFORMATION FORM AND ARE REQUIRED TO PROVIDE PROOF OF INCOME. SUBSIDIES WILL BE GRANTED TO THE EXTENT THAT FUNDS ARE AVAILABLE. FINANCIAL ASSISTANCE IS REVIEWED FOR ELIGIBILITY ANNUALLY FOR YMCA PROGRAMS. THE YMCA MONITORS THE USE OF SUBSIDIES BY TRACKING THE APPLICANTS ATTENDANCE IN THE PROGRAM AND THEIR PARTICIPATION IN BEARING A PORTION OF THE COST. SCHEDULE 1, PART 1, LINE 2 - PROCEDURES FOR MONITORING USE OF GRANT FUNDS. THE YMCA PROVIDES ASSISTANCE TO INDIVIDUALS IN THE FORM OF REDUCTIONS IN THE AMOUNT OF FEES CHARGED TO PARTICIPATE IN PROGRAMS. FORM 990, PART III, LINE 1 - SUPPLEMENTARY INFORMATION THE TUSCARAWAS COUNTY YMCA IS A CHARITABLE, COMMUNITY SERVICE ORGANIZATION THAT INCLUDES MEN, WOMEN, AND CHILDREN OF ALL AGES, ABILITIES, INCOMES, RACES AND RELIGIONS. WE ARE DEDICATED TO BUILDING STRONG KIDS, STRONG FAMILIES, AND STRONG COMMUNITIES, BY PUTTING CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT PROMOTE HEALTHY LIFESTYLES, STRONG VALUES, LEADERSHIP DEVELOPMENT, COMMUNITY INTERACTION, INTERNATIONAL UNDERSTANDING. ALL PERSONS ARE WELCOME AT THE YMCA, REGARDLESS OF THEIR ABILITY TO PAY. OUR YMCA IS FOUNDED AND LED BY VOLUNTEERS, FROM OUR COMMUNITY; VOLUNTEERS ALSO SERVE AS MENTORS, COACHES, PROGRAM LEADERS, INSTRUCTORS, AND MORE. FORM 990, PART VI, SECTION A, LINE 6 OUR ORGANIZATION IS A PUBLIC CHARITY OPEN TO ALL WITHOUT REGARD TO ABILITY TO PAY. OUR MEMBERS HAVE THE RIGHT TO ELECT MEMBERS OF THE BOARD, BUT DO NOT RECEIVE ANY DISTRIBUTIONS OF INCOME OR ASSETS FROM THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A OUR ORGANIZATION IS A PUBLIC CHARITY OPEN TO ALL WITHOUT REGARD TO ABILITY TO PAY. OUR MEMBERS HAVE THE RIGHT TO ELECT MEMBERS OF THE BOARD, BUT DO NOT RECEIVE ANY DISTRIBUTIONS OF INCOME OR ASSETS FROM THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 REVIEWED BY AUDIT COMMITTEE WITH OUTSIDE INDEPENDENT AUDITOR AND THEN REVIEWED BY BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C THE POLICY IS DISTRIBUTED ANNUALLY AND EACH MEMBER MUST SIGN AND RETURN. MEMBERS ABSTAIN FROM VOTING IN CASES WHERE A CONFLICT EXISTS. FORM 990, PART VI, SECTION B, LINE 15 RECOMMENDATIONS SENT TO BOARD OF DIRECTORS WHO APPROVES. EMPLOYEE APPEARS BEFORE PERSONEL COMMITTEE FOR INTERVIEW AND DISCUSSION. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST FORM 990, PART XI, LINE 9: FIXED ASSET TRANSFERS TO YMCA FOUNDATION, NET -110,575. TUSCARAWAS COUNTY YMCA FOUNDATION INC 600 MONROE STREET DOVER OH 44622 237400140 SUPPORT OH 501(C)(3) 11 YMCA 1 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 SCHEDULE R, PART V, LINE 1K - TUSCARAWAS COUNTY YMCA FOUNDATION, INC. YMCA LEASES FACILITIES FROM THE FOUNDATION. RENT CONSISTS OF PAYMENT OF ALL UTILITIES, MAINTENANCE AND REPAIRS, TAXES AND INSURANCE. SCHEDULE R, PART V, LINE 1S - TUSCARAWAS COUNTY YMCA FOUNDATION, INC. FIXED ASSETS WERE TRANSFERRED FROM YMCA TO YMCA FOUNDATION'S BOOKS TO ACCURATELY REFLECT OWNERSHIP / LEASING ARRANGEMENT. SCHEDULE R, PART V, LINE 2 - TUSCARAWAS COUNTY YMCA FOUNDATION, INC. $105,165 CASH CONTRIBUTION RECEIVED