2024-10-24T12:58:47-05:00 2023-12-31 882730877 CHERRY BEKAERT ADVISORY LLC 201 EAST FIFTH ST STE 2100 CINCINNATI OH 45202 990 2023-01-01 453569582 OHIO ALLIANCE OF YMCAS FOUNDATION OHIO 6143842300 1105 ELM STREET CINCINNATI OH 45202 ELIZABETH TSVETKOFF CHIEF EXECUTIVE OFFICER 6143842300 2024-10-09 1 0 KEVIN FUQUA CPA CVA P00433011 5135791717 2023 2024-10-15 13:58:12Z ELIZABETH TSVETKOFF 1105 ELM STREET CINCINNATI OH 45202 1548675 0 X N/A X 2011 OH THE OHIO ALLIANCE OF YMCAS FOUNDATION WAS CREATED TO SUPPORT THE GREAT WORK OF THE OHIO ALLIANCE OF YMCAS, AS WELL AS EACH OF THE 162 YMCAS IN OHIO. THE FOUNDATION IS A NONPROFIT ASSOCIATION THAT FOCUSES ON YOUTH DEVELOPMENT OPPORTUNITIES, LIKE YMCA YOUTH & GOVERNMENT, AND FUNDS ADMINISTRATION FOR STATEWIDE YMCA INITIATIVES. 11 11 0 11 0 0 1227954 870114 552693 678561 0 0 -4826 -3252 1775821 1545423 604282 0 0 0 398312 350443 0 0 0 736270 1236446 1738864 1586889 36957 -41466 745242 477943 508233 282400 237009 195543 THE FOUNDATION PROVIDES SUPPORT SERVICES TO OHIO YMCAS THROUGH TWO STRATEGIC CONSULTANTS. THOSE SERVICES INCLUDE STRATEGIC PLANNING, BOARD GOVERNANCE, Y TO Y COLLABORATIONS, CAPITAL DEVELOPMENT, CEO ON-BOARDING, AND CVO ON-BOARDING. 0 0 1222735 624036 TEACHING DEMOCRACY TO EACH GENERATION IS YOUTH DEVELOPMENT:YOUTH DEVELOPMENT IS A CENTRAL PILLAR TO THE YMCA MISSION, AND YMCA YOUTH & GOVERNMENT IS A CRITICAL PIECE OF THAT PILLAR. YOUTH & GOVERNMENT (YG) IS A THREE-DAY LEARNING CONFERENCE IN WHICH STUDENTS PARTICIPATE DIRECTLY IN A SIMULATION OF THE DEMOCRATIC PROCESS. YG OFFERS STUDENTS THE OPPORTUNITY TO LEARN ABOUT A WIDE VARIETY OF ISSUES, DEVELOP CRITICAL THINKING SKILLS, AND ARTICULATE THEIR BELIEFS WHILE ENGAGING CONSTRUCTIVELY WITH THOSE WHO HOLD LIKE AND OPPOSING VIEWS. 343912 54525 SUPPORTING YMCA CONFERENCESOHIO YMCA CEOS, SENIOR STAFF, AND VOLUNTEERS PARTICIPATED IN TWO ANNUAL CONFERENCES THAT PROVIDED IMPORTANT SESSIONS AND TRAINING FOR ISSUES FACING THE STATE'S YS. WITH A PLANNING COMMITTEE, THE FOUNDATION ORGANIZES THESE CONFERENCES, INCLUDING BRINGING IN SPEAKERS TO ADDRESS THE WIDE VARIETY OF TOPICS, SECURING VENUES, AND GARNERING SPONSORS. PROVIDING DIRECT SERVICES TO OHIO YMCASTHE FOUNDATION STRATEGIC CONSULTANTS BUILD ORGANIZATIONAL CAPACITY OHIO YMCAS BY FACILITATING BOARD GOVERNANCE, STRATEGIC PLANNING, SHARED SERVICES, AND MERGERS. THE CONSULTANTS ALSO SUPPORT OHIO YMCA PEER TO PEER NETWORKS, INCLUDING NETWORKS OF CEOS, COOS, CFOS, MARKETING EXECUTIVES, AND PROGRAM DIRECTORS.IN 2023, THE FOUNDATION'S CONSULTANTS FAR EXCEEDED THE NATIONWIDE AVERAGE OF SUCCESSFUL PROJECTS COMPLETED IN BOARD GOVERNANCE, STRATEGIC PLANNING, AND OTHER SERVICE DELIVERABLES. OUR SERVICE DELIVERY TEAM CONTINUES TO BE ONE OF THE BEST IN THE COUNTRY. 1566647 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 1 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 X STEVE POHLMAN 5133622021 C/O 1105 ELM ST CINCINNATI OH 45202 ELIZABETH TSVETKOFF CHIEF EXECUTIVE OFFICER 10.00 40.00 X 0 184930 38800 JARED LEHMAN MEMBER 1.00 1.00 X 0 0 0 PAUL WALDSMITH MEMBER 1.00 1.00 X 0 0 0 ROB O'HARA MEMBER 1.00 1.00 X 0 0 0 STEVE CLEVER MEMBER 1.00 1.00 X 0 0 0 TOM GASCE MEMBER 1.00 1.00 X 0 0 0 TONY COLLINS MEMBER 1.00 1.00 X 0 0 0 RICH MICELLI MEMBER 1.00 1.00 X 0 0 0 DALE BRUNNER CHAIR 1.00 1.00 X X 0 0 0 BRAD TOFT IMMEDIATE PAST CHAIR 1.00 1.00 X X 0 0 0 CRISTEN GILBERT VICE CHAIR 1.00 1.00 X X 0 0 0 CHRIS JOHNSON TREASURER 1.00 1.00 X X 0 0 0 0 184930 38800 0 0 1 0 0 41439 828675 870114 YUSA SERVICES 900099 430800 430800 YIG PARTICIPATION FEES 900099 153564 153564 CONFERENCES 900099 54525 54525 LEADERSHIP TRAINING 900099 32922 32922 NJC FEES 900099 6750 6750 678561 0 41439 3252 -3252 -3252 1545423 678561 0 -3252 X 275389 275389 48109 48109 26945 26945 17360 17360 82688 82688 2882 2882 1200 1200 39015 39015 343912 343912 1400 1400 HELLO INSIGHT EVALUATIO 738294 738294 SUPPLIES 8647 8647 TRAINING 995 995 MISCELLANEOUS EXPENSES 53 53 1586889 1566647 20242 0 745242 128380 0 290833 0 58730 745242 477943 189612 55047 58325 46325 260296 181028 508233 282400 X 237009 195543 237009 195543 745242 477943 -41466 0 X 0 0 0 X X 1 OHIO ALLIANCE OF YMCAS 263456264 10 1 0 0 1 0 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 PART IV, SECTION A, LINE 2. THE OHIO ALLIANCE OF YMCAS IS DESCRIBED IN 509(A)(2) BECAUSE IT RECEIVES MORE THAN ONE-THIRD OF ITS SUPPORT IN EACH TAXABLE YEAR FROM GIFTS, GRANTS, CONTRIBUTIONS, OR MEMBERSHIP FEES, AND DOES NOT RECEIVE MORE THAN ONE-THIRD OF ITS SUPPORT IN EACH TAXABLE YEAR FROM GROSS INVESTMENT INCOME UNRELATED BUSINESS TAXABLE INCOME. PART IV, SECTION A, LINE 3B. THE ORGANIZATION DETERMINED THAT THE SUPPORTED ORGANIZATION QUALIFIED UNDER 501(C)(4) AT THE ORGANIZATION'S INCEPTION IN 2011, AND BECAUSE THE SUPPORTED ORGANIZATION IS ORGANIZED EXCLUSIVELY FOR CHARITABLE AND EDUCATIONAL PURPOSES WITHIN THE MEANING OF SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE OF 1986 TO FOSTER STATEWIDE COMMUNICATION AND COOPERATION AMONG YMCA'S, GAIN CONSENSUS ON ISSUES OF IMPORTANCE TO THE YMCA, MAKE POLICY AND DECISION MAKERS AWARE OF THE YMCA'S MISSION AND PROGRAMS AND GAIN RECOGNITION AS A LEADER ON ISSUES THAT AFFECT CHILDREN AND FAMILIES, ADVOCATE ON BEHALF OF THE CHILDREN AND FAMILIES SERVED BY THE YMCA, PROTECT THE OPERATING INTEGRITY OF THE YMCA ORGANIZATION IN ORDER TO CARRY OUT ITS MISSION, AND REPRESENT, COMMUNICATE TO, AND TO LOBBY ON BEHALF OF, ALL MEMBER YMCAS. THE ORGANIZATION DETERMINED THAT THE SUPPORTED ORGANIZATION SATISFIED THE PUBLIC SUPPORT TESTS UNDER SECTION 509(A)(2) AT THE ORGANIZATION'S INCEPTION IN 2011, AND BECAUSE THE ORGANIZATION RECEIVES FUNDS AS DESCRIBED ABOVE IN QUESTION 2. PART IV, SECTION A, LINE 3C. THE ORGANIZATION GAVE NO DIRECT FINANCIAL SUPPORT TO THE SUPPORTED ORGANIZATION IN 2023. HOWEVER, IF AND WHEN THE ORGANIZATION DOES SUPPORT THE SUPPORTED ORGANIZATION IN THAT WAY, THE FUNDS FROM THE ORGANIZATION ARE SEPARATELY ALLOCATED IN THE SUPPORTED ORGANIZATION'S BUDGET TO ENSURE THEY ARE USED ONLY FOR CHARITABLE AND EDUCATIONAL PURPOSES. THE FOUNDATION SUPPORTS THE ALLIANCE BY CARRYING OUT THE CHARITABLE, EDUCATIONAL, AND SCIENTIFIC PURPOSES OF THE ALLIANCE BY DOING THE FOLLOWING: A. INITIATING, PROMOTING, AND SPONSORING EDUCATIONAL PROGRAMS IN ORDER TO INCREASE THE KNOWLEDGE AND SKILL OF PROFESSIONALS AND STAFF WORKING IN LOCAL YMCAS; B. PROMOTING THE SERVICES AND BENEFITS OF THE ALLIANCE AND YMCAS; C. ASSISTING LOCAL YMCAS TO OBTAIN RESOURCES WITH WHICH TO SERVE THEIR COMMUNITIES; D. ORGANIZING, CONDUCTING, AND PARTICIPATING IN RESEARCH, PILOT PROGRAMS, AND SIMILAR ACTIVITIES TO IMPROVE AND DEVELOP PROGRAMS FOR THE BENEFIT OF THE ALLIANCE, YMCAS, THEIR MEMBERS, AND THE INDIVIDUALS, FAMILIES, AND COMMUNITIES THEY SERVE; E. SOLICITING, RECEIVING, MAINTAINING, AND DISTRIBUTING FUNDS IN FURTHERANCE OF THE PURPOSES OF THE FOUNDATION, THE ALLIANCE, AND THE MEMBER YMCAS. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 DUE TO ALLIANCE - FOR RWJ 423 DUE TO ALLIANCE - FOR OVERDRAFT 180605 181028 FAMILY FEUD 41439 41439 3252 41439 41439 3252 3252 -3252 X X X X 0 0 0 0 0 0 0 0 0 ELIZABETH TSVETKOFF CHIEF EXECUTIVE OFFICER 0 184930 0 0 0 0 0 22738 0 16062 0 223730 0 0 PART I, LINE 3 THE RELATED ORGANIZATION USES A COMPENSATION COMMITTEE, FORM 990 OF OTHER ORGANIZATIONS, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE TO ESTABLISH THE COMPENSATION OF THE ORGANIZATION'S CEO. FORM 990, PART VI, SECTION A, LINE 6 THE OHIO ALLIANCE OF YMCAS FOUNDATION HAS 50 CORPORATE OHIO YMCAS AS ITS MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR HELPS PREPARE AND REVIEW THE 990 (IN CONJUNCTION WITH A CPA FIRM), AND THE EXECUTIVE DIRECTOR SHARES THE 990 WITH THE ORGANIZATON'S OFFICERS FOR REVIEW BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR THE GOVERNING BODY OF THE ORGANIZATION MUST AGREE TO ABIDE BY THE ORGANIZATION'S BYLAWS. THE CONFLICT OF INTEREST POLICY IS EMBEDDED IN THE BYLAWS. A COVERED PERSON IS CONSIDERED TO HAVE A SIGNIFICANT RELATIONSHIP WITH ANOTHER PARTY IF: THE OTHER PARTY IS A FAMILY MEMBER, INCLUDING A SPOUSE, PARENT, SIBLING, CHILD, STEPCHILD, GRANDPARENT, GRANDCHILD, GREAT-GRANDCHILD, IN-LAW, OR DOMESTIC PARTNER; THE OTHER PARTY IS AN ENTITY IN WHICH THE COVERED PERSON HAS A MATERIAL FINANCIAL INTEREST. SUCH OTHER PARTY SHALL INCLUDE ANY ENTITY IN WHICH THE COVERED PERSON AND ALL INDIVIDUALS OR ENTITIES HAVING SIGNIFICANT RELATIONSHIPS WITH THE COVERED PERSON OWN, IN THE AGGREGATE, MORE THAN 10%; OR THE COVERED PERSON IS AN OFFICER, COUNCIL MEMBER, TRUSTEE, PARTNER, OR EMPLOYEE OF THE OTHER PARTY. A COVERED TRANSACTION ALSO INCLUDES ANY OTHER TRANSACTION IN WHICH THERE MAY BE AN ACTUAL OR PERCEIVED CONFLICT OF INTEREST, INCLUDING ANY TRANSACTION IN WHICH THE INTERESTS OF A COVERED PERSON MAY BE SEEN AS COMPETING OR AT ODDS WITH THE INTERESTS OF THE ALLIANCE. WHEN A COVERED PERSON BECOMES AWARE OF A PROPOSED COVERED TRANSACTION, HE OR SHE HAS A DUTY TO TAKE THE FOLLOWING ACTIONS: IMMEDIATELY DISCLOSE THE EXISTENCE AND CIRCUMSTANCES OF SUCH COVERED TRANSACTION TO THE ALLIANCE'S COUNCIL IN WRITING; REFRAIN FROM USING HIS OR HER PERSONAL INFLUENCE TO ENCOURAGE THE ALLIANCE TO ENTER INTO THE COVERED TRANSACTION; AND PHYSICALLY EXCUSE HIMSELF OR HERSELF FROM ANY DISCUSSIONS REGARDING THE COVERED TRANSACTION EXCEPT TO ANSWER QUESTIONS, INCLUDING COUNCIL DISCUSSIONS AND DECISIONS ON THE SUBJECT. IN ORDER TO ASSIST THE ALLIANCE IN IDENTIFYING POTENTIAL COVERED TRANSACTIONS, ANNUALLY, EACH COVERED PERSON SHALL COMPLETE A CONFLICT-OF-INTEREST QUESTIONNAIRE PROVIDED BY THE ALLIANCE AND SHALL UPDATE SUCH QUESTIONNAIRE AS NECESSARY TO REFLECT CHANGES DURING THE COURSE OF THE YEAR. COMPLETED QUESTIONNAIRES SHALL BE AVAILABLE FOR INSPECTION BY ANY COUNCIL MEMBER, AND MAY BE REVIEWED BY THE ALLIANCE'S LEGAL COUNSEL. AFTER DISCLOSURE OF THE POTENTIAL CONFLICT AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE COVERED PERSON, THE COVERED PERSON SHALL LEAVE THE COUNCIL OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINES 5, 7, 8, 10 EMPLOYEES AND OFFICERS ARE LEASED FROM AND PAID BY THE GREATER CINCINNATI YMCA WHICH IS THEN REIMBURSED BY THE OHIO ALLIANCE OF YMCAS FOUNDATION AND THE OHIO ALLIANCE OF YMCAS. OHIO ALLIANCE OF YMCAS 40 WEST LONG STREET COLUMBUS OH 43215 263456264 ADVOCATION OF YMCA ASSOCIATIONS OH 501(C)(4) N/A N/A 0 OHIO YMCA HEALTHY LIVING COLLABORATIVE 250 CIVIC CENTER DR STE 300 COLUMBUS OH 43215 833625912 MANAGEMENT OH N/A C 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0