Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 3,375,222 | 1,349,456 | 1,710,169 | 5,100,005 | 3,050,056 | 14,584,908 |
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | 8,486,904 | 8,773,889 | 9,188,652 | 9,593,882 | 4,917,295 | 40,960,622 |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | 0 | |||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | 0 | |||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | 0 | |||||
| 6 | Total. Add lines 1 through 5 | 11,862,126 | 10,123,345 | 10,898,821 | 14,693,887 | 7,967,351 | 55,545,530 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 15,749 | 10,489 | 0 | 10,000 | 15,973 | 52,211 |
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | 912,359 | 0 | 0 | 3,340,302 | 7,148 | 4,259,809 |
| c | Add lines 7a and 7b.. | 928,108 | 10,489 | 0 | 3,350,302 | 23,121 | 4,312,020 |
| 8 | Public support. (Subtract line 7c from line 6.) | 51,233,510 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 11,862,126 | 10,123,345 | 10,898,821 | 14,693,887 | 7,967,351 | 55,545,530 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 221,336 | 244,505 | 347,301 | 250,369 | 217,831 | 1,281,342 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | 0 | |||||
| c | Add lines 10a and 10b. | 221,336 | 244,505 | 347,301 | 250,369 | 217,831 | 1,281,342 |
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | 0 | |||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | 0 | 0 | 0 | 0 | 0 | 0 |
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 12,083,462 | 10,367,850 | 11,246,122 | 14,944,256 | 8,185,182 | 56,826,872 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
|||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2020 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2020 |
(iii) Distributable Amount for 2020 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2020 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2020: | ||||
| a From 2015....... | ||||
| b From 2016....... | ||||
| c From 2017....... | ||||
| d From 2018....... | ||||
| e From 2019....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2020 distributable amount | ||||
|
i
Carryover from 2015 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2020 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2020 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2020, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2020. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2021. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2016..... | ||||
| b Excess from 2017..... | ||||
| c Excess from 2018..... | ||||
| d Excess from 2019..... | ||||
| e Excess from 2020..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|
| Software ID: | 20011424 |
| Software Version: | 2020v4.0 |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| Form 990, Part III, Line 1 Description of Organization Mission | The YMCA shall be nondenominational and shall not discriminate against its staff, board, volunteers, committees, members or recipients of services based on any characteristic or status protected by federal, state or local law and is committed to a culture of inclusion and understands, respects and values the diversity of others. In carrying out its purpose the Young Men's Christian Association of Youngstown, Ohio through its membership, Board of Trustees, officers and employees, shall encourage and endeavor to have all persons participating in the programs and activities of the Association attain the following goals: 1.To develop self-confidence and self-respect and an appreciation of their own worth as individuals; 2.To develop a faith for daily living based upon the teachings of Jesus Christ, that they may thereby be helped in achieving their highest potential as children of God; 3.To grow as responsible members of their families and citizens of their communities; 4.To appreciate that health of mind and body is a sacred gift and that physical fitness and mental well-being are conditions to be achieved and maintained; 5.To recognize the worth of all persons, and to work for interracial and intergroup understanding; 6.To develop a sense of world-mindedness and to work for worldwide understanding; 7.To develop their capacities for leadership and use them responsibly in their own groups and in community life; 8.To appreciate the beauty, diversity and interdependence of all forms of life and all resources which God has provided in this world, and to develop an ethical basis for guiding the relationship of mankind with the rest of God's natural community. |
| Form 990, Part VI, Line 2 Family/business relationships amongst interested persons | Trustees Howard B. Friend and Howard T. Friend have a Family Relationship - Family relationship, John H. Yerian Jr and John H. Yerian III - Family relationship |
| Form 990, Part VI, Line 6 Classes of members or stockholders | OUR ORGANIZATION IS A PUBLIC CHARITY OPEN TO ALL WITHOUT REGARD TO THE 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, Line 7a Members or stockholders electing members of governing body | OUR ORGANIZATION IS A PUBLIC CHARITY OPEN TO ALL WITHOUT REGARD TO THE 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, Line 11b Review of form 990 by governing body | THE EXECUTIVE COMMITTEE REVIEWED THE DRAFT 990 AND THEN THE 990 IS FORWARDED TO ALL THE TRUSTEES FOR REVIEW PRIOR TO FILING. |
| Form 990, Part VI, Line 12c Conflict of interest policy | The Audit and Policy Committee meets annually and reviews the conflict questionnaire from each officer, director, trustee and key employee. |
| Form 990, Part VI, Line 15a Process to establish compensation of top management official | Board approved CEO Review Committee reviews and compares and decides on the compensation of the CEO. The Personnel Committee substantiates comparable data. The Personnel Committee recommends key employee compensation to the Trustees. |
| Form 990, Part VI, Line 15b Process to establish compensation of other employees | CEO in 2018 |
| Form 990, Part VI, Line 19 Required documents available to the public | 990 is shared upon request and is filed with Guidestar. Annual report [print and video] is distributed to the community and membership by August 1st of each year. Audit is shared with local funding partners [United Way, Foundations, etc] proactively. |
| Form 990, Part VIII, Line 2f Other Program Service Revenue | Other Program Revenue - Total Revenue: 1084679, Related or Exempt Function Revenue: 1084679, 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 XII, Line 2c Financial Statements and Reporting | No process has changed. |
| Form 990, Part VIII, Line 1E and Part X, Line 24 Program Revenue and Balance Sheet | ON APRIL 16, 2020, THE ORGANIZATION QUALIFIED FOR AND RECEIVED A LOAN PURSUANT TO THE PAYCHECK PROTECTION PROGRAM, A PROGRAM IMPLEMENTED BY THE SMALL BUSINESS ADMINISTRATION UNDER THE CORONAVIRUS AID, RELIEF, AND ECONOMIC SECURITY ACT. THE PRINCIPAL AMOUNT OF THE LOAN WAS $1,103,300. THE LOAN BEARS INTEREST AT A FIXED RATE OF 1.0% PER ANNUM, HAS A TWO YEAR TERM, IS UNSECURED AND GUARANTEED BY THE SMALL BUSINESS ADMINISTRATION. THE PRINCIPAL AND INTEREST ARE ELIGIBLE FOR FORGIVENESS UNDER THE PAYCHECK PROTECTION PROGRAM UPON MEETING THE PERFORMANCE REQUIREMENTS OF PROGRAM. THE ORGANIZATION INTENDS TO APPLY FOR THE MAXIMUM FORGIVENESS OF THE PPP LOAN. DURING THE YEAR ENDED DECEMBER 31, 2020, THE ORGANIZATION HAS RECOGNIZED $1,047,099 OF REVENUE UPON MEETING THE PERFORMANCE REQUIREMENTS OF THE PPP LOAN, THEREFORE THIS AMOUNT HAS BEEN INCLUDED AS REVENUE ON PART VIII LINE 1E . THEY EXPECT TO COMPLETE THE PERFORMANCE REQUIREMENTS TIMELY TO QUALIFY FOR FORGIVENESS. INCLUDED ON PART X, LINE 24 IS A REFUNDABLE ADVANCE OF $56,201 FOR AMOUNTS THAT ARE EXPECTED NOT TO BE FORGIVEN. |
| Software ID: | 20011424 |
| Software Version: | 2020v4.0 |