TY 2024 Form 990

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)
(1) AMY MARSHALL...................................................................... SECRETARY	1.0 .................	X	X
(2) HAROLD BURRELL...................................................................... BOARD CHAIR (1/1/24-9/27/24)	2.0 .................	X	X
(3) MARK RICHTER...................................................................... IMMEDIATE PAST BOARD CHAIR	1.0 .................	X	X
(4) MICHAEL WOOLDRIDGE...................................................................... BOARD CHAIR (9/27/24-12/31/24)	2.0 .................	X	X
(5) NOLAN GOTTSCHALK...................................................................... VICE CHAIR	1.0 .................	X	X
(6) PETER VARGA...................................................................... TREASURER	1.0 .................	X	X
(7) ADRIENNE BRYAN...................................................................... DIRECTOR	1.0 .................	X
(8) BRANDON ERHART...................................................................... BRANCH BOARD CHAIR	2.0 .................	X
(9) CHRIS BAUCHAN...................................................................... BRANCH BOARD CHAIR	2.0 .................	X
(10) CURT MULDER...................................................................... DIRECTOR	1.0 .................	X
(11) DR JESSE BERNAL...................................................................... DIRECTOR	1.0 .................	X
(12) DR JOHN F BUTZER...................................................................... DIRECTOR	1.0 .................	X
(13) GAVIN MOHR...................................................................... DIRECTOR	1.0 .................	X
(14) GREGORY A RHODES...................................................................... DIRECTOR	1.0 .................	X
(15) JACQUELINE D TAYLOR PHD...................................................................... DIRECTOR	1.0 .................	X
(16) JOANNE ROEHM...................................................................... DIRECTOR	1.0 .................	X
(17) JOHN BROSCHAK...................................................................... DIRECTOR	1.0 .................	X

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)
(18) JON HESS........................................................................ BRANCH BOARD CHAIR	2.0 .......................	X			0	0
(19) JOYCE CHAN RUSSELL........................................................................ DIRECTOR	1.0 .......................	X			0	0
(20) KELSEY BAKO........................................................................ DIRECTOR	1.0 .......................	X			0	0
(21) LINSEY GLEASON........................................................................ DIRECTOR	1.0 .......................	X			0	0
(22) LISA BOYD........................................................................ BRANCH BOARD CHAIR	1.0 .......................	X			0	0
(23) LYNNE JARMAN-JOHNSON........................................................................ DIRECTOR	1.0 .......................	X			0	0
(24) MARY KERKORIAN........................................................................ BRANCH BOARD CHAIR	2.0 .......................	X			0	0
(25) MICHAEL B VERHULST........................................................................ DIRECTOR	1.0 .......................	X			0	0
(26) NATE FOWLER........................................................................ BRANCH BOARD CHAIR	2.0 .......................	X			0	0
(27) OMAR HALL........................................................................ DIRECTOR	1.0 .......................	X			0	0
(28) SEAN P WELSH........................................................................ DIRECTOR	1.0 .......................	X			0	0
(29) TASHA BLACKMON........................................................................ DIRECTOR	1.0 .......................	X			0	0
(30) TRACEY BURKE........................................................................ BRANCH BOARD CHAIR	2.0 .......................	X			0	0
(31) DAMODAR PERSAUD........................................................................ CFO/CIO	40.0 .......................		X		143,705	14,543
(32) JAMIE SCAFFIDI........................................................................ CHIEF OPERATING OFFICER	40.0 .......................		X		230,076	23,427
(33) SCOTT A LEWIS........................................................................ PRESIDENT/CEO	40.0 .......................		X		352,816	51,948
(34) DAWNE BELL........................................................................ VP OF YOUTH DEVELOPMENT	40.0 .......................			X	104,460	9,647
(35) ERICA CEDERQUIST........................................................................ VP OF PROPERTY & RISK MANAGEMENT	40.0 .......................			X	114,300	7,561
(36) IGOR IOVANOVICH........................................................................ VP OF PEOPLE, CULTURE AND BELONGING	40.0 .......................			X	130,209	18,133
(37) KIMBERLY CRAYCRAFT........................................................................ VP OF FINANCE	40.0 .......................			X	202,239	32,504
(38) NICOLE HANSEN........................................................................ VICE PRESIDENT OF OPERATIONS	40.0 .......................			X	131,821	31,109

(A) Name and business address	(B) Description of services	(C) Compensation
Wolverine Building Group 4045 Barden SE Grand Rapids,MI49512	Construction Services	1,144,855
Hurst Mechanical 5800 Safety Drive Belmont,MI49306	Mechanical Contractor	828,189
Daxko LLC PO Box 162087 Atlanta,GA30321	Support Services and Training	662,562
Pure Architects 422 Leonard St NW Suite 201 Grand Rapids,MI49504	Architectual Services	576,067
The IT Firm 190 E 8th Street PO Box 2061 Holland,MI49423	IT Support Services	511,053
2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 14

- TIN:

SCHEDULE A
(Form 990)

Department of the Treasury
Internal Revenue Service

Public Charity Status and Public Support

Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
right arrow

Attach to Form 990 or Form 990-EZ.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2024

Open to Public
Inspection

Name of the organization

The Young Men's Christian Association of Greater Grand Rapids (3019)

Employer identification number

38-1358058

Part I

Reason for Public Charity Status (All organizations must complete this part.) See instructions.

The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)

A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).

A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).)

A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).

A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state:

An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.)

A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).

An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.)

A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)

An agricultural research organization described in 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a non-land grant college of agriculture. See instructions. Enter the name, city, and state of the college or university:

An organization that normally receives: (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 33 1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)

An organization organized and operated exclusively to test for public safety. See section 509(a)(4).

An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.

Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B.

Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C.

Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.

Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.

Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization.

Enter the number of supported organizations ...............................

Provide the following information about the supported organization(s).

(i) Name of supported organization	(ii) EIN	(iv) Is the organization listed in your governing document?		(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)
(i) Name of supported organization	(ii) EIN	Yes	No	(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)


Total

For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.

Cat. No. 11285F

Schedule A (Form 990) 2024

Page 2

Part II

Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization failed to qualify under the tests listed below, please complete Part III.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") ..	6,489,949	12,939,347	8,991,421	15,647,328	16,314,834	60,382,879
2	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf ....	0	0	0	0	0	0
3	The value of services or facilities furnished by a governmental unit to the organization without charge..	0	0	0	0	0	0
4	Total. Add lines 1 through 3	6,489,949	12,939,347	8,991,421	15,647,328	16,314,834	60,382,879
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) ..						7,120,757
6	Public support. Subtract line 5 from line 4.						53,262,122

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(f) Total
7	Amounts from line 4..	6,489,949	12,939,347	8,991,421	15,647,328	16,314,834	60,382,879
8	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...	570,407	820,190	790,922	1,017,827	1,164,555	4,363,901
9	Net income from unrelated business activities, whether or not the business is regularly carried on..	0	0	0	0	0	0
10	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)..	243,598	547,506	376,146	364,839	289,198	1,821,287
11	Total support. Add lines 7 through 10						66,568,067

Gross receipts from related activities, etc. (see instructions) ..................

113,816,918

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here ........................................ right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2024 (line 6, column (f) divided by line 11, column (f)) .........

80.012 %

Public support percentage for 2023 Schedule A, Part II, line 14 ...............

79.807 %

16a

33 1/3% support test—2024. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization ....................... right arrow

33 1/3% support test—2023. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow

17a

10%-facts-and-circumstances test—2024. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

10%-facts-and-circumstances test—2023. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow

Schedule A (Form 990) 2024

Page 3

Part III

Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
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
3	Gross receipts from activities that are not an unrelated trade or business under section 513 .....
4	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5	The value of services or facilities furnished by a governmental unit to the organization without charge
6	Total. Add lines 1 through 5
7a	Amounts included on lines 1, 2, and 3 received from disqualified persons
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.
c	Add lines 7a and 7b..
8	Public support. (Subtract line 7c from line 6.)

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(f) Total
9	Amounts from line 6...
10a	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b	Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c	Add lines 10a and 10b.
11	Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on.
12	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ..
13	Total support. (Add lines 9, 10c, 11, and 12.)..

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here................................................. right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2024 (line 8, column (f) divided by line 13, column (f)) .........

Public support percentage from 2023 Schedule A, Part III, line 15 ...............

Section D. Computation of Investment Income Percentage

Investment income percentage for 2024 (line 10c, column (f) divided by line 13, column (f)) ......

Investment income percentage from 2023 Schedule A, Part III, line 17 .............

19a

33 1/3% support tests-2024. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ....... right arrow

33 1/3 % support tests—2023. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ..... right arrow

Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow

Schedule A (Form 990) 2024

Page 4

Part IV

Supporting Organizations

(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, of Part I, complete Sections A and D, and complete Part V.)

Section A. All Supporting Organizations

Yes

Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.

Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).

Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below.

Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.

Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.

Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.

Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.

Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.

Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).

Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?

Substitutions only. Was the substitution the result of an event beyond the organization's control?

Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.

Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .

Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).

Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.

Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.

Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.

10a

Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.

10a

Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).

10b

Schedule A (Form 990) 2024

Page 5

Part IV

Supporting Organizations (continued)

Yes

Has the organization accepted a gift or contribution from any of the following persons?

A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization?

11a

A family member of a person described on 11a above?

11b

A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.

11c

Section B. Type I Supporting Organizations

Yes

Did the officers, directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.

Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.

Section C. Type II Supporting Organizations

Yes

Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).

Section D. All Type III Supporting Organizations

Yes

Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?

Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).

By reason of the relationship described in line 2 above, did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.

Section E. Type III Functionally-Integrated Supporting Organizations

Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):

The organization satisfied the Activities Test. Complete line 2 below.

The organization is the parent of each of its supported organizations. Complete line 3 below.

The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions)

Activities Test. Answer lines 2a and 2b below.

Yes

Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.

Did the activities described on line 2a, above constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.

Parent of Supported Organizations. Answer lines 3a and 3b below.

Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations?If "Yes" or "No", provide details in Part VI.

Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.

Schedule A (Form 990) 2024

Page 6

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.

	Section A - Adjusted Net Income		(A) Prior Year	(B) Current Year (optional)
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)
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

Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions)

Schedule A (Form 990) 2024

Page 7

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)

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 2024 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-2024	(iii) Distributable Amount for 2024
1 Distributable amount for 2024 from Section C, line 6
2 Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI). See instructions.
3 Excess distributions carryover, if any, to 2024:
a From 2019.......
b From 2020.......
c From 2021.......
d From 2022.......
e From 2023.......
fTotal of lines 3a through e
g Applied to underdistributions of prior years
h Applied to 2024 distributable amount
i Carryover from 2019 not applied (see instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.
4Distributions for 2024 from Section D, line 7:
$
a Applied to underdistributions of prior years
b Applied to 2024 distributable amount
c Remainder. Subtract lines 4a and 4b from line 4.
5 Remaining underdistributions for years prior to 2024, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions.
6 Remaining underdistributions for 2024. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions.
7 Excess distributions carryover to 2025. Add lines 3j and 4c.
8 Breakdown of line 7:
a Excess from 2020.....
b Excess from 2021.....
c Excess from 2022.....
d Excess from 2023.....
e Excess from 2024.....

Schedule A (Form 990) (2024)

Schedule A (Form 990) 2024

Page 8

Part VI

Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).

Facts And Circumstances Test

Return Reference	Explanation
Schedule A, Part II, Line 10 Other Income	Other income consists of gross proceeds from sale of inventory, gross income from special events, and miscellaneous income.
Schedule A, Part II, Line 10 Other Income	DESCRIPTION - , COLUMN A - 243598.0, COLUMN B - 547506.0, COLUMN C - 376146.0, COLUMN D - 364839.0, COLUMN E - 289198.0, COLUMN F - 1821287.0;

Schedule A (Form 990) 2024

Additional Data

Software ID:	24020961
Software Version:	2024v5.1

- TIN:

Schedule B
(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Schedule of Contributors

Attach to Form 990, 990-EZ, or 990-PF.

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

Name of the organization

The Young Men's Christian Association of Greater Grand Rapids (3019)

Employer identification number

38-1358058

Organization type (check one):

Filers of:

Section:

Form 990 or 990-EZ

501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization

Form 990-PF

501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation

Check if your organization is covered by the General Rule or a Special Rule.
Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.

General Rule

For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.

Special Rules

For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 33¹/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Right Arrow

Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).

For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.

Cat. No. 30613XSchedule B (Form 990) (Rev. 1-2025)

Schedule B (Form 990) (Rev. 1-2025) Page 2

Name of organization The Young Men's Christian Association of Greater Grand Rapids (3019)

Part I	Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
RESTRICTED	,	$ RESTRICTED	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)

Schedule B (Form 990) (Rev. 1-2025)

Page 3

Name of organization The Young Men's Christian Association of Greater Grand Rapids (3019)		Employer identification number 38-1358058

Part II	Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
Schedule B (Form 990) (Rev. 1-2025)

Schedule B (Form 990) (Rev. 1-2025)

Page 4


Name of organization The Young Men's Christian Association of Greater Grand Rapids (3019)			Employer identification number 38-1358058
Part III Exclusively religious, charitable, etc., contributions to organizations described in section 501(c) (7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $ Use duplicate copies of Part III if additional space is needed.

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

Schedule B (Form 990) (Rev. 1-2025)

Additional Data

Software ID:	24020961
Software Version:	2024v5.1

- TIN:

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
right arrow

Attach to Form 990.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public Inspection

Name of the organization

The Young Men's Christian Association of Greater Grand Rapids (3019)

Employer identification number

38-1358058

Part I

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.

		(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........

Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............

Yes No

Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................

Yes No

Part II

Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.

Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (e.g., recreation or education) Preservation of an historically important land area

Protection of natural habitat Preservation of a certified historic structure

Preservation of open space

Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.

			Held at the End of the Year
a	Total number of conservation easements ......................	2a	3
b	Total acreage restricted by conservation easements ....................	2b	1.08
c	Number of conservation easements on a certified historic structure included in (a) .....	2c	0
d	Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ...	2d	0

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year right arrow

Number of states where property subject to conservation easement is located right arrow

Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............

Yes No

Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow

Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow

$ 0

Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................

Yes No

In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.

If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.

If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:

(i)

Revenue included on Form 990, Part VIII, line 1 ......................... right arrow

(ii)

Assets included in Form 990, Part X ............................... right arrow

If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:

Revenue included on Form 990, Part VIII, line 1 .......................... right arrow

Assets included in Form 990, Part X ............................... right arrow

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 52283D

Schedule D (Form 990) (Rev. 1-2025)

Page 2

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):

Public exhibition

Loan or exchange programs

Scholarly research

Other

Preservation for future generations

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.

During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...

Yes No

Part IV

Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................

Yes No


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...

Yes No

If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....

Part V

Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.

		(a) Current year	(b) Prior year	(c) Two years back	(d) Three years back	(e) Four years back

1a	Beginning of year balance ....	2,057,877	1,975,484	2,150,169	1,285,105	1,227,716
b	Contributions ...	200	13,290	4,297	793,112	750
c	Net investment earnings, gains, and losses	62,286	69,103	-178,982	71,952	56,639
d	Grants or scholarships ...	0	0	0	0	0
e	Other expenditures for facilities and programs ...	0	0	0	0	0
f	Administrative expenses ....	0	0	0	0	0
g	End of year balance ......	2,120,363	2,057,877	1,975,484	2,150,169	1,285,105

Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:

Board designated or quasi-endowment right arrow

0 %

Permanent endowment right arrow

100 %

Term endowment right arrow

0 %

The percentages on lines 2a, 2b, and 2c should equal 100%.

Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes

(i) Unrelated organizations .................

3a(i)

Yes

(ii) Related organizations .................

3a(ii)

If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........

Describe in Part XIII the intended uses of the organization's endowment funds.

Part VI

Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.

Description of property		(a) Cost or other basis (investment)	(b) Cost or other basis (other)	(c) Accumulated depreciation	(d) Book value

1a	Land .....	0	11,146,717		11,146,717
b	Buildings ....	0	86,293,771	33,465,541	52,828,230
c	Leasehold improvements	0	0	0	0
d	Equipment ....	0	16,717,955	13,090,469	3,627,486
e	Other .....	0	1,875,707	0	1,875,707
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..					69,478,140

Schedule D (Form 990) (Rev. 1-2025)

Page 3

Part VII

Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

Part VIII

Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

Part IX

Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.

(a) Description				(b) Book value
(1)Right of use asset - Operating Lease				3,209,173
(2)CSV Life Insurance Policies				191,350
(3)Settlement value of interest rate swaps				1,173,861
(4)Conditional award funds advanced				11,801,777
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........				16,376,161

Part X

Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.

1.(a) Description of liability	(b) Book value
(1) Federal income taxes
Federal Income Taxes
Finance leases - Current	336,429
Operating leases - Current	364,500
Conditional Grant	11,801,777
Finance leases - Noncurrent	714,342
Operating leases - Noncurrent	2,859,887



Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	16,076,935
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

Schedule D (Form 990) (Rev. 1-2025)

Page 4

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......			1	51,098,337
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a	442,617
b	Donated services and use of facilities .........	2b	60,982
c	Recoveries of prior year grants ...........	2c	0
d	Other (Describe in Part XIII.) ...........	2d	98,469
e	Add lines 2a through 2d .....................			2e	602,068
3	Subtract line 2e from line 1..................			3	50,496,269
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b	0
c	Add lines 4a and 4b....................			4c	0
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......			5	50,496,269

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........			1	42,874,896
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a	60,982
b	Prior year adjustments ............	2b	0
c	Other losses ................	2c	0
d	Other (Describe in Part XIII.) ...........	2d	0
e	Add lines 2a through 2d....................			2e	60,982
3	Subtract line 2e from line 1...................			3	42,813,914
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a	0
b	Other (Describe in Part XIII.) ...........	4b	0
c	Add lines 4a and 4b.....................			4c	0
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......			5	42,813,914

Part XIII

Supplemental Information

Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

Return Reference	Explanation
Schedule D, Part XI, Line 2(d)	Interest Rate Swap $98,469
Schedule D, Part II, Line 9 Conservation easements financial reporting	ACCOUNTING FOR CONSERVATION EASEMENTS A CONSERVATION EASEMENT EXISTS ON 0.71 ACRES OF AN 18.192 PARCEL OF LAND OWNED BY THE YMCA GRANTED BY THE DEPARTMENT OF ENVIRONMENTAL QUALITY (MDEQ). THE EASEMENT WAS RECORDED WITH THE KENT COUNTY REGISTER OF DEEDS ON DECEMBER 10, 2002. THE PURPOSE OF THIS EASEMENT IS TO PROTECT THE WETLAND FUNCTIONS AND VALUES EXISTING (OR ESTABLISHED ON THE PROPERTY FOR MDEQ PERMIT 02-41-003-P) ON THE EASEMENT PREMISES. THE CONSERVATION EASEMENT DOES NOT GRANT OR CONVEY ANY RIGHT OF OWNERSHIP, POSSESSION, OR USE OF THE EASEMENT PREMISES TO THE MDEQ OR ANY MEMBER OF THE GENERAL PUBLIC, AND REPRESENTS AN IMMATERIAL PORTION OF THE LAND PURCHASED; THEREFORE NO SPECIAL ACCOUNTING FOR THIS EASEMENT WAS REQUIRED. A CONSERVATION EASEMENT EXISTS ON 0.37 ACRES OF AN 35.531 PARCEL OF LAND OWNED BY THE YMCA GRANTED BY THE MICHIGAN DEPARTMENT OF ENVIRONMENT, GREAT LAKES AND ENERGY. THE EASEMENT WAS RECORDED WITH THE KENT COUNTY REGISTER OF DEEDS ON JULY 29, 2022. THE PURPOSE OF THIS EASEMENT IS TO PROTECT THE FUNCTIONS AND VALUES OF EXISTING OR ESTABLISHED WETLANDS AND ITS NATURAL RESOURCE VALUE ON THE EASEMENT PREMISES, CONSISTENT WITH THE PERMIT AND THE PROTECTION OF THE BENEFITS TO THE PUBLIC DERIVED FROM WETLANDS AND INTEGRAL HABITAT, BY REQUIRING GRANTOR TO MAINTAIN THE EASEMENT PREMISES IN ITS NATURAL AND UNDEVELOPED CONDITION. THE CONSERVATION EASEMENT DOES NOT GRANT OR CONVEY ANY RIGHT OF OWNERSHIP, POSSESSION, OR USE OF THE EASEMENT PREMISES TO THE MICHIGAN DEPARTMENT OF ENVIRONMENT, GREAT LAKES AND ENERGY OR ANY MEMBER OF THE GENERAL PUBLIC, AND REPRESENTS AN IMMATERIAL PORTION OF THE LAND PURCHASED; THEREFORE NO SPECIAL ACCOUNTING FOR THIS EASEMENT WAS REQUIRED.
Schedule D, Part V, Line 4 Intended uses of endowment funds	INTENDED USES FOR ENDOWMENT FUNDS ENDOWMENT FUNDS ARE USED TO PROVIDE LOW INCOME INDIVIDUALS WITH AN OPPORTUNITY TO HAVE A CAMP EXPERIENCE, TO SUPPORT INNER-CITY PROGRAMMING, AND SUPPORT OTHER PROGRAM NEEDS.
Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote	The Internal Revenue Service has determined the Y is exempt from income taxes under provisions of Code Section 501(c)(3). In addition, the Y qualifies for charitable contribution deduction under Section 170(b)(1)(A) and has been classified as an organization that is not a private foundation under Section 509(a)(2). Tax positions taken are assessed for uncertainty and a provision may be recorded if a tax position is not likely to be sustained upon examination.
Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990	INTEREST RATE SWAP ADJUSTMENT - 98469

Schedule D (Form 990) (Rev. 1-2025)

Additional Data

Software ID:	24020961
Software Version:	2024v5.1

- TIN:

SCHEDULE G (Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Supplemental Information Regarding
Fundraising or Gaming Activities

Complete if the organization answered "Yes" on Form 990, Part IV, lines 17, 18, or 19, or if the organization entered more than $15,000 on Form 990-EZ, line 6a. right arrow

Attach to Form 990 or Form 990-EZ.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public Inspection

Name of the organization
The Young Men's Christian Association of Greater Grand Rapids (3019)

Employer identification number

38-1358058

Part I

Fundraising Activities.Complete if the organization answered "Yes" on Form 990, Part IV, line 17.

Form 990-EZ filers are not required to complete this part.

Indicate whether the organization raised funds through any of the following activities. Check all that apply.

a	Mail solicitations	e	Solicitation of non-government grants
b	Internet and email solicitations	f	Solicitation of government grants
c	Phone solicitations	g	Special fundraising events
d	In-person solicitations

Did the organization have a written or oral agreement with any individual (including officers, directors, trustees

or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services?

YesNo

If "Yes," list the 10 highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is
to be compensated at least $5,000 by the organization.

(i) Name and address of individual or entity (fundraiser)	(iii) Did fundraiser have custody or control of contributions?
	Yes	No










Total . . . . . . . . . . . . . . . . . . . .

List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt from registration or licensing.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 50083H

Schedule G (Form 990) (Rev. 1-2025)

Page 2

Part II

Fundraising Events. Complete if the organization answered "Yes" on Form 990, Part IV, line 18, or reported more than $15,000 of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with gross receipts greater than $5,000.

		(a) Event #1 Golf Outing (event type)	(b) Event #2 Hour of Impact (event type)	(c) Other events 6 (total number)	(d) Total events (add col. (a) through col. (c))
1	Gross receipts . . . . .	145,282	131,600	170,635	447,517
2	Less: Contributions . . . .	109,282	124,560	170,635	404,477
3	Gross income (line 1 minus line 2) . . . . . .	36,000	7,040	0	43,040

4	Cash prizes . . . . .	0	0	0	0
5	Noncash prizes . . . .	0	0	2,720	2,720
6	Rent/facility costs . . . .	25,492	6,350	38,885	70,727
7	Food and beverages . . .	21,471	17,686	6,502	45,659
8	Entertainment . . . .	1,500	0	0	1,500
9	Other direct expenses . . .	1,522	1,212	40,061	42,795
10	Direct expense summary. Add lines 4 through 9 in column (d) . . . . . . . . . .				163,401
11	Net income summary. Subtract line 10 from line 3, column (d). . . . . . . . . .				-120,361

Part III

Gaming. Complete if the organization answered "Yes" on Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, line 6a.

		(a) Bingo	(b) Pull tabs/Instant bingo/progressive bingo	(c) Other gaming	(d) Total gaming (add col.(a) through col.(c))
1	Gross revenue . . . . .

2	Cash prizes . . . . .
3	Noncash prizes . . . .
4	Rent/facility costs . . . .
5	Other direct expenses . . .

Volunteer labor . . . .

	Yes %
	No

	Yes %
	No

	Yes %
	No

Direct expense summary. Add lines 2 through 5 in column (d) . . . . . . . . . . right arrow

Net gaming income summary. Subtract line 7 from line 1, column (d). . . . . . . . . right arrow

Enter the state(s) in which the organization conducts gaming activities:

Is the organization licensed to conduct gaming activities in each of these states? . . . . . . . .

YesNo

If "No," explain:

10a

Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? . . .

YesNo

If "Yes," explain:

Schedule G (Form 990) (Rev. 1-2025)

Page 3

Does the organization conduct gaming activities with nonmembers? . . . . . . . . . . .

YesNo

Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity

formed to administer charitable gaming? . . . . . . . . . . . . . . . . .

YesNo

Indicate the percentage of gaming activity conducted in:

The organization's facility . . . . . . . . . . . . . . . . . .

13a

An outside facility . . . . . . . . . . . . . . . . . . . .

13b

Enter the name and address of the person who prepares the organization's gaming/special events books and records:

Name

Address

15a

Does the organization have a contract with a third party from whom the organization receives gaming

revenue? . . . . . . . . . . . . . . . . . . . . . . . .

YesNo

If "Yes," enter the amount of gaming revenue received by the organization right arrow

$ and the

amount of gaming revenue retained by the third party right arrow

$ .

If "Yes," enter name and address of the third party:

Name

Address

Gaming manager information:

Name

Gaming manager compensation right arrow

Description of services provided right arrow

Director/officer Employee Independent contractor

Mandatory distributions:

Is the organization required under state law to make charitable distributions from the gaming proceeds to

retain the state gaming license? . . . . . . . . . . . . . . . . . . .

YesNo

Enter the amount of distributions required under state law distributed to other exempt organizations or spent

in the organization's own exempt activities during the tax year right arrow

Part IV

Supplemental Information. Provide the explanations required by Part I, line 2b, columns (iii) and (v); and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also provide any additional information. See instructions.

Return Reference	Explanation

Schedule G (Form 990) (Rev. 1-2025)

Additional Data

Software ID:	24020961
Software Version:	2024v5.1

- TIN:

Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

Schedule I
(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Grants and Other Assistance to Organizations,
Governments and Individuals in the United States

Complete if the organization answered "Yes," on Form 990, Part IV, line 21 or 22.
lBullet

Attach to Form 990.
lBullet

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public
Inspection

Name of the organization
The Young Men's Christian Association of Greater Grand Rapids (3019)

Employer identification number
38-1358058

Part I

General Information on Grants and Assistance

Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ........................

Yes No

Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.

Part II

Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient

that received more than $5,000. Part II can be duplicated if additional space is needed.

(a) Name and address of organization or government	(b) EIN	(c) IRC section (if applicable)	(d) Amount of cash grant	(h) Purpose of grant or assistance
(1) Steepletown Neighborhood Services 827 Bridge St NW Grand Rapids,MI49504	38-3246215	501c3	35,693	Child and Family Support
(2) Hispanic Center of West MI 1204 Cesar E Chavez St Grand Rapids,MI49503	38-2265825	501c3	26,961	Child and Family Support
(3) Grand Rapids Community College 143 Bostwick Ave NE Grand Rapids,MI49503	38-2980195	501c3	22,752	3 year old childcare programming
(4) Refugee Education Center 2130 Enterprise St SE Kentwood,MI49508	06-1770896	501c3	215,162	3 year old childcare programming
(5) United Methodist Community House 904 Sheldon Ave SE Grand Rapids,MI49507	38-1360555	501c3	225,461	3 year old childcare programming
(6) Baxter Community Center 935 Baxter SE Grand Rapids,MI49506	23-7076806	501c3	122,638	3 year old childcare programming
(7) Cadillac Area Young Mens Christian Association 9845 Campus Dr Cadillac,MI49601	30-0013507	501c3	3,463	Out of School Time Programming
(8) State YMCA of Michigan 919 NE Torch Lake Drive Central Lake,MI49622	38-1358418	501c3	735	Out of School Time Programming
(9) Northern Lights YMCA Inc 2000 N 30th St Escanaba,MI49829	38-2615035	501c3	20,674	Out of School Time Programming
(10) YMCA of Barry Country 2055 Iroquois Trail Hastings,MI49058	38-1358059	501c3	21,610	Out of School Time Programming
(11) YMCA of Greater Michiana 905 North Front Street Niles,MI49120	35-0868216	501c3	47,326	Out of School Time Programming
(12) YMCA of Saginaw 1915 Fordney St Saginaw,MI48601	38-1360594	501c3	35,535	Out of School Time Programming
(13) Shiawassee Family YMCA 515 W Main St Owosso,MI48867	38-1359577	501c3	22,316	Out of School Time Programming

Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image

Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50055P

Schedule I (Form 990) Rev. 1-2025

Page 2

Part III

Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.

(a) Type of grant or assistance	(b) Number of recipients	(c) Amount of cash grant	(d) Amount of noncash assistance	(e) Method of valuation (book, FMV, appraisal, other)	(f) Description of noncash assistance

(1)
(2)
(3)
(4)
(5)
(6)
(7)

Part IV

Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.

Return Reference	Explanation
Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds.	The Y uses a combination of financial and progress reporting to ensure that grant funds are used for the proper purposes. The Y performs an initial risk assessment on sub-recipients of grant awards. The Y monitors the activities of sub-recipients as necessary to ensure that any sub-awards maintain compliance with funding expectations, regulations, and the terms and conditions of the sub-award.

Schedule I (Form 990) Rev. 1-2025

Additional Data

Software ID:	24020961
Software Version:	2024v5.1

- TIN:

Schedule J
(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Compensation Information

For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
medium right arrow graphic

Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
medium right arrow graphic

Attach to Form 990.
medium right arrow graphic

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public Inspection

Name of the organization

The Young Men's Christian Association of Greater Grand Rapids (3019)

Employer identification number

38-1358058

Part I

Questions Regarding Compensation

Yes

Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.

First-class or charter travel Housing allowance or residence for personal use

Travel for companions Payments for business use of personal residence

Tax idemnification and gross-up payments Health or social club dues or initiation fees

Discretionary spending account Personal services (e.g., maid, chauffeur, chef)

If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....

Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....

Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.

Compensation committee Written employment contract

Independent compensation consultant Compensation survey or study

Form 990 of other organizations Approval by the board or compensation committee

During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:

Receive a severance payment or change-of-control payment? .............

Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........

Participate in, or receive payment from, an equity-based compensation arrangement? .........

If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.

Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:

The organization? ....................

Any related organization? .......................

If "Yes," on line 5a or 5b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:

The organization? ..................

Any related organization? ......................

If "Yes," on line 6a or 6b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............

Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................

If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50053T

Schedule J (Form 990) (Rev. 1-2025)

Page 2

Part II

Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.

For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.

(A) Name and Title		(B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC			(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation in column (B) reported as deferred on prior Form 990
(A) Name and Title		(i) Base compensation	(ii) Bonus & incentive compensation	(iii) Other reportable compensation	(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)
1SCOTT A LEWIS PRESIDENT/CEO	(i) (ii)	351,574 ------------- 0	0 ------------- 0	1,242 ------------- 0	34,500 ------------- 0	17,448 ------------- 0	404,764 ------------- 0	0 ------------- 0
2JAMIE SCAFFIDI CHIEF OPERATING OFFICER	(i) (ii)	229,386 ------------- 0	0 ------------- 0	690 ------------- 0	22,939 ------------- 0	488 ------------- 0	253,503 ------------- 0	0 ------------- 0
3DAMODAR PERSAUD CFO/CIO	(i) (ii)	141,704 ------------- 0	0 ------------- 0	2,001 ------------- 0	14,170 ------------- 0	373 ------------- 0	158,248 ------------- 0	0 ------------- 0
4KIMBERLY CRAYCRAFT VP OF FINANCE	(i) (ii)	202,003 ------------- 0	0 ------------- 0	236 ------------- 0	21,078 ------------- 0	11,426 ------------- 0	234,743 ------------- 0	0 ------------- 0
5NICOLE HANSEN VICE PRESIDENT OF OPERATIONS	(i) (ii)	131,560 ------------- 0	0 ------------- 0	261 ------------- 0	13,856 ------------- 0	17,253 ------------- 0	162,930 ------------- 0	0 ------------- 0

Schedule J (Form 990) (Rev. 1-2025)

Page 3

Part III

Supplemental Information

Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.

Return Reference	Explanation

Schedule J (Form 990) (Rev. 1-2025)

Additional Data

Software ID:	24020961
Software Version:	2024v5.1

- TIN:

Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

Schedule K
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information on Tax-Exempt Bonds

Complete if the organization answered "Yes" to Form 990, Part Ⅵ, line 24a. Provide descriptions,
explanations, and any additional information in Part Ⅵ.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public
Inspection

Name of the organization
The Young Men's Christian Association of Greater Grand Rapids (3019)

Employer identification number
38-1358058

Part Ⅰ

Bond Issues

(a) Issuer name		(b) Issuer EIN	(c) CUSIP #	(d) Date issued	(e) Issue price	(f) Description of purpose	(g) Defeased		(h) On behalf of issuer		(i) Pool financing
(a) Issuer name		(b) Issuer EIN	(c) CUSIP #	(d) Date issued	(e) Issue price	(f) Description of purpose	Yes	No	Yes	No	Yes	No
A	Michigan Strategic Fund	52-1417332	000000000	11-30-2016	46,650,000	Construct and Equip Facility And Currently Refund Prior Issue		X		X		X
B	Michigan Strategic Fund	52-1417332	000000000	06-14-2018	41,572,000	Construct and Equip Facility And Currently Refund Prior Issue		X		X		X

Part Ⅱ

Proceeds

	A		B		C		D
	1 Amount of bonds retired ..................	0		5,078,000
2 Amount of bonds legally defeased ..............	0		0
3 Total proceeds of issue ..................	46,650,000		41,572,000
4 Gross proceeds in reserve funds .............	0		0
5 Capitalized interest from proceeds .............	0		0
6 Proceeds in refunding escrows ...............	0		0
7 Issuance costs from proceeds ...............	650,000		0
8 Credit enhancement from proceeds .............	0		0
9 Working capital expenditures from proceeds .............	0		0
10 Capital expenditures from proceeds .............	20,475,000		0
11 Other spent proceeds .............	25,525,000		41,572,000
12 Other unspent proceeds .............	0		0
13 Year of substantial completion .............	2016		2016
	Yes	No	Yes	No	Yes	No	Yes	No
14 Were the bonds issued as part of a current refunding issue of tax-exempt bonds (or, if issued prior to 2020, a current refunding issue)? ........	X		X
15 Were the bonds issued as part of an advance refunding issue of taxable bonds (or, if issued prior to 2020, an advance refunding issue)? ........		X		X
16 Has the final allocation of proceeds been made? ..........	X		X
17 Does the organization maintain adequate books and records to support the final allocation of proceeds? ..................	X		X

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50193E

Schedule K (Form 990) (Rev. 1-2025)

Page 2

Part Ⅲ

Private Business Use

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
1 Was the organization a partner in a partnership, or a member of an LLC, which owned property financed by tax-exempt bonds? .............		X		X
2 Are there any lease arrangements that may result in private business use of bond-financed property? ...............		X		X
3a Are there any management or service contracts that may result in private business use of bond-financed property? .............		X		X
b If "Yes" to line 3a, does the organization routinely engage bond counsel or other outside counsel to review any management or service contracts relating to the financed property?		X		X
c Are there any research agreements that may result in private business use of bond-financed property? .............		X		X
d If "Yes" to line 3c, does the organization routinely engage bond counsel or other outside counsel to review any research agreements relating to the financed property?		X		X
4 Enter the percentage of financed property used in a private business use by entities other than a section 501(c)(3) organization or a state or local government ....	0 %		0 %
5 Enter the percentage of financed property used in a private business use as a result of unrelated trade or business activity carried on by your organization, another section 501(c)(3) organization, or a state or local government .........	0 %		0 %
6 Total of lines 4 and 5 .............	0 %		0 %
7 Does the bond issue meet the private security or payment test? ...		X		X
8a Has there been a sale or disposition of any of the bond-financed property to a nongovernmental person other than a 501(c)(3) organization since the bonds were issued?.............		X		X
b If "Yes" to line 8a, enter the percentage of bond-financed property sold or disposed of. ..	0 %		0 %
c If "Yes" to line 8a, was any remedial action taken pursuant to Regulations sections 1.141-12 and 1.145-2? .............		X		X
9 Has the organization established written procedures to ensure that all nonqualified bonds of the issue are remediated in accordance with the requirements under Regulations sections 1.141-12 and 1.145-2? ........		X		X

Part Ⅳ

Arbitrage

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
1 Has the issuer filed Form 8038-T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate? ...		X		X
2 If "No" to line 1, did the following apply? ....
a Rebate not due yet? .......		X	X
b Exception to rebate? ........		X		X
c No rebate due? .........	X			X
If "Yes" to line 2c, provide in Part Ⅵ the date the rebate computation was performed ......
3 Is the bond issue a variable rate issue? .....	X		X

Schedule K (Form 990) (Rev. 1-2025)

Page 3

Part Ⅳ

Arbitrage (Continued)

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
4a Has the organization or the governmental issuer entered into a qualified hedge with respect to the bond issue?	X		X
b Name of provider ..........	HUNTINGTON NATIONAL BANK		Huntington National Bank
c Term of hedge .........	1500 %		1500 %
d Was the hedge superintegrated? ......		X		X
e Was the hedge terminated? ........		X		X
5a Were gross proceeds invested in a guaranteed investment contract (GIC)?		X		X
b Name of provider ..........
c Term of GIC .........	0 %		0 %
d Was the regulatory safe harbor for establishing the fair market value of the GIC satisfied? ........		X		X
6 Were any gross proceeds invested beyond an available temporary period?		X		X
7 Has the organization established written procedures to monitor the requirements of section 148? ...		X		X

Part Ⅴ

Procedures To Undertake Corrective Action

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
Has the organization established written procedures to ensure that violations of federal tax requirements are timely identified and corrected through the voluntary closing agreement program if self-remediation is not available under applicable regulations?		X		X

Part Ⅵ

Supplemental Information. Provide additional information for responses to questions on Schedule K. (See instructions).

Return Reference	Explanation
Schedule K, Part IV, Line 2c COLUMN A	Issuer name: Michigan Strategic Fund The calculation for computing no rebate due was performed on 03/11/2022

Schedule K (Form 990) (Rev. 1-2025)

Additional Data

Software ID:	24020961
Software Version:	2024v5.1

- TIN:

Schedule L
(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Transactions with Interested Persons

Complete if the organization answered "Yes" on Form 990, Part IV, lines 25a, 25b, 26, 27, 28a, 28b, or 28c, or Form 990-EZ, Part V, line 38a or 40b.
Attach to Form 990 or Form 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public Inspection

Name of the organization

The Young Men's Christian Association of Greater Grand Rapids (3019)

Employer identification number

38-1358058

Part I

Excess Benefit Transactions (section 501(c)(3), section 501(c)(4), and section 501(c)(29) organizations only).
Complete if the organization answered "Yes" on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b.

1(a) Name of disqualified person	(c) Description of transaction	(d) Corrected?
1(a) Name of disqualified person	(c) Description of transaction	Yes	No

Enter the amount of tax incurred by the organization managers or disqualified persons during the year under section 4958. ........................... $

Enter the amount of tax, if any, on line 2, above, reimbursed by the organization ........ $

Part II

Loans to and/or From Interested Persons.
Complete if the organization answered "Yes" on Form 990-EZ, Part V, line 38a, or Form 990, Part IV, line 26; or if the organization reported an amount on Form 990, Part X, line 5, 6, or 22

(a) Name of interested person	(b) Relationship with organization	(c) Purpose of loan	(d) Loan to or from the organization?		(e) Original principal amount	(f) Balance due	(g) In default?		(h) Approved by board or committee?		(i) Written agreement?
(a) Name of interested person	(b) Relationship with organization	(c) Purpose of loan	To	From	(e) Original principal amount	(f) Balance due	Yes	No	Yes	No	Yes	No




Total ............... $

Part III

Grants or Assistance Benefiting Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 27.

(a) Name of interested person	(b) Relationship between interested person and the organization	(c) Amount of assistance	(d) Type of assistance	(e) Purpose of assistance

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 50056A

Schedule L (Form 990) (Rev. 1-2025)

Page 2

Part IV

Business Transactions Involving Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c.

(a) Name of interested person	(b) Relationship between interested person and the organization	(c) Amount of transaction	(d) Description of transaction	(e) Sharing of organization's revenues?
(a) Name of interested person		(c) Amount of transaction	(d) Description of transaction	Yes	No
(1) Curt Mulder	Then list entity is owned by Director Curt Mulder	1,184,855	Construction materials and billing		No
(2) Zachary Verhulst	Corporation owned by Director Mike Verhulst's son	576,067	Design services		No

Part V

Supplemental Information
Provide additional information for responses to questions on Schedule L (see instructions).

Return Reference	Explanation

Schedule L (Form 990) (Rev. 1-2025)

Additional Data

Software ID:	24020961
Software Version:	2024v5.1

- TIN:

SCHEDULE O
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public
Inspection

Name of the organization

The Young Men's Christian Association of Greater Grand Rapids (3019)

Employer identification number

38-1358058

Return Reference	Explanation
Form 990, Part III, Line 4a PROGRAM SERVICE DESCRIPTION	The YMCA of Greater Grand Rapids has been a vital asset in the community, adapting and responding to the evolving needs of individuals and families for more than 150 years. Through mission-driven programs and initiatives, the Y fosters a culture of inclusion, caring, honesty, respect, and responsibility. As a cornerstone for youth development, healthy living, and social responsibility, the Y strengthens the foundations of the community by providing equitable access to opportunities that empower individuals to reach their full potential. Youth Development - Empowering Young People to Reach Their Full Potential The YMCA's Youth Development Programs are designed to prepare children for their futures. By providing evidence-based childcare and early learning, out-of-school-time programming, and student leadership development opportunities, the Y ensures every child has the support needed to thrive academically, socially, and emotionally. Our efforts focus on kindergarten readiness, academic achievement, character development, and career exploration. Key Programs and Outcomes: Early Learning: High-quality childcare and early childhood education supports developmental milestones, equipping children for success in kindergarten and beyond. (Programs: Early Childhood Education, Great Start Readiness, Early Head Start) Out-of-School Time Learning & Leadership Development: Year-round academic support, enrichment, and social-emotional learning reduce learning loss and enhance personal development. (Programs: Before and After School Care, LOOP, Impact After School Program, Youth Sports, YMCA Camp Manitou-Lin, Leaders/Counselors in Training, Summer Teen Leadership Academy, Ted Rasberry Youth League (baseball/softball), Youth in Government, Cooking Matters, Summer Resident Camps, Summer Day Camps) Healthy Living - Improving Individual and Community Well-being The Y is a leader in advancing community health equity by addressing disparities, fostering wellness, and providing holistic support systems. Our health initiatives are designed to create sustainable, healthier lifestyles by offering resources, education, and personalized support. Key Programs and Outcomes: Health, Well-Being, and Fitness: Accessible fitness and wellness programs empower individuals to achieve their personal health goals. (Programs: Group Fitness, Strength Training, Water Exercise, Senior Fitness Programming, Personal Training, Running Clubs, Youth/Adult Sports Leagues) Evidence-Based Health Initiatives: Targeted interventions address obesity, chronic disease, and cancer survivorship through prevention and recovery programs. (Programs: LIVESTRONG at the Y, Pedaling for Parkinsons, Parkinsons Nordic Walking Group, Fall Prevention, Healthy U) Addressing Health Disparities: Programs improve food security, promote nutrition education, and increase access to physical activity opportunities, particularly in underserved communities. (Programs: Mobile Farmers Market I.e. the Veggie Vans, Healthy Corner Stores, Community Fitness Classes, Nutrition in Action) Social Responsibility - Strengthening Communities Through Action The YMCA remains committed to fostering community connection, mobilizing volunteers, and providing critical services that support individuals and families. Through advocacy, philanthropy, and direct services, the Y works to remove barriers and create pathways to health equity. Key Programs and Outcomes: Providing Critical Services: Partnerships with local organizations enhance community support systems, ensuring vulnerable populations have access to essential resources. (Programs: Flexible Pricing for Memberships and Programs, Financial Assistance for Memberships and Programs, Food Service Programs, Universal Design and Access, Safety Around Water) Investing to Remove Barriers: Engaging donors, volunteers, and leaders in philanthropy to sustain equitable access for all. (Programs: Board Volunteer Leadership, Campaign Volunteer Champions, Program Volunteers) Strengthening Community Connectivity: Advocacy and collaboration efforts address key social issues and create long-term solutions for community well-being. (Initiatives: Ted Rasberry League, Kent County's Essential Needs Task Force, Health Equity Task Force, Neighborhood Coalitions) The YMCA of Greater Grand Rapids remains dedicated to strengthening the community through impactful programming, meaningful partnerships, and a steadfast commitment to inclusivity and accessibility. As we move forward, we will continue to innovate, adapt, and expand our reach to ensure that every individual has the opportunity to thrive in a supportive and healthy environment.
Form 990, Part VI, Line 11b Review of form 990 by governing body	THE FORM 990 WAS REVIEWED IN DETAIL BY THE Y'S CEO, CFO AND TREASURER. THE FORM WAS PROVIDED TO THE Y'S BOARD OF DIRECTORS FOR APPROVAL PRIOR TO FILING.
Form 990, Part VI, Line 12c Conflict of interest policy	FORM FILLED OUT ANNUALLY. ALL ARE REVIEWED BY THE PRESIDENT/CEO. PRESIDENT/CEO REVIEWS ANY ISSUES WITH THE EXECUTIVE COMMITTEE AND THEY DECIDE WHAT ACTION TO TAKE.
Form 990, Part VI, Line 15a Process to establish compensation of top management official	COMPENSATION COMMITTEE The Executive Compensation Committee is commissioned by the YMCA Board of Directors to determine the appropriate total compensation of the YMCA's President/CEO and other "disqualified persons," as defined by the Internal Revenue Service. The Committee may receive, evaluate, accept or modify recommendations from the President/CEO for senior level executives and other disqualified persons in addition to the President/CEO.
Form 990, Part VI, Line 15b Process to establish compensation of other employees	For senior level executives and other disqualified persons in addition to the President/CEO.
Form 990, Part VI, Line 19 Required documents available to the public	THE BY-LAWS AND CONFLICT OF INTEREST POLICY ARE SENT TO THE BETTER BUSINESS BUREAU EVERY YEAR. ALL GOVERNING DOCUMENTS AND CONFLICTS OF INTEREST POLICIES ARE AVAILABLE UPON REQUEST. FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
Form 990, Part VIII, Line 2f Other Program Service Revenue	- Total Revenue: , Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; - Total Revenue: , Related or Exempt Function Revenue: , 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	INTEREST RATE SWAP ADJUSTMENT - 98469;
Schedule F, Part IV	Funds were provided to YMCA of the USA in support of World Service support totaling $5,000. Funds were provided to YMCA of the USA in support of the YMCA Emergency Relief Fund totaling $3,000.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) (Rev. 1-2025)

Additional Data

Software ID:	24020961
Software Version:	2024v5.1

1	Briefly describe the organization’s mission or most significant activities: GUIDED BY OUR CHRISTIAN PRINCIPLES, WE STRENGTHEN THE SPIRIT MIND AND BODY OF ALL INDIVIDUALS.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	29
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	29
5	Total number of individuals employed in calendar year 2024 (Part V, line 2a) ......	5	2,059
6	Total number of volunteers (estimate if necessary) .............	6	990
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	15,647,328	16,314,834
9	Program service revenue (Part VIII, line 2g) .........	29,119,855	33,681,352
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	226,255	171,118
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	498,931	328,965
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	45,492,369	50,496,269
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	5,000	808,326
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	22,479,061	25,902,963
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	13,962	0
b	Total fundraising expenses (Part IX, column (D), line 25) 809,990
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	14,724,256	16,102,625
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	37,222,279	42,813,914
19	Revenue less expenses. Subtract line 18 from line 12.......	8,270,090	7,682,355
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	90,705,632	110,835,058
21	Total liabilities (Part X, line 26).............	32,779,659	44,685,644
22	Net assets or fund balances. Subtract line 21 from line 20.....	57,925,973	66,149,414

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 18,295,011 including grants of $ 800,326 ) (Revenue $ 9,525,473 )
	Youth Development - Empowering Young People to Reach Their Full Potential The YMCA's Youth Development Programs are designed to prepare children for their futures. By providing evidence-based childcare and early learning, out-of-school-time programming, and student leadership development opportunities, the Y ensures every child has the support needed to thrive academically, socially, and emotionally. Our efforts focus on kindergarten readiness, academic achievement, character development, and career exploration. Key Programs and Outcomes: Early Learning: High-quality childcare and early childhood education supports developmental milestones, equipping children for success in kindergarten and beyond. (Programs: Early Childhood Education, Great Start Readiness, Early Head Start) Out-of-School Time Learning & Leadership Development: Year-round academic support, enrichment, and social-emotional learning reduce learning loss and enhance personal development. (Programs: Before and After School Care, LOOP, Impact After School Program, Youth Sports, YMCA Camp Manitou-Lin, Leaders/Counselors in Training, Summer Teen Leadership Academy, Ted Rasberry Youth League (baseball/softball), Youth in Government, Cooking Matters, Summer Resident Camps, Summer Day Camps)

4b	(Code: ) (Expenses $ 15,297,805 including grants of $ 0 ) (Revenue $ 23,540,873 )
	Healthy Living - Improving Individual and Community Well-being The Y is a leader in advancing community health equity by addressing disparities, fostering wellness, and providing holistic support systems. Our health initiatives are designed to create sustainable, healthier lifestyles by offering resources, education, and personalized support. Key Programs and Outcomes: Health, Well-Being, and Fitness: Accessible fitness and wellness programs empower individuals to achieve their personal health goals. (Programs: Group Fitness, Strength Training, Water Exercise, Senior Fitness Programming, Personal Training, Running Clubs, Youth/Adult Sports Leagues) Evidence-Based Health Initiatives: Targeted interventions address obesity, chronic disease, and cancer survivorship through prevention and recovery programs. (Programs: LIVESTRONG at the Y, Pedaling for Parkinsons, Parkinsons Nordic Walking Group, Fall Prevention, Healthy U) Addressing Health Disparities: Programs improve food security, promote nutrition education, and increase access to physical activity opportunities, particularly in underserved communities. (Programs: Mobile Farmers Market I.e. the Veggie Vans, Healthy Corner Stores, Community Fitness Classes, Nutrition in Action)

4c	(Code: ) (Expenses $ 3,564,447 including grants of $ 8,000 ) (Revenue $ 627,910 )
	Social Responsibility - Strengthening Communities Through Action The YMCA remains committed to fostering community connection, mobilizing volunteers, and providing critical services that support individuals and families. Through advocacy, philanthropy, and direct services, the Y works to remove barriers and create pathways to health equity. Key Programs and Outcomes: Providing Critical Services: Partnerships with local organizations enhance community support systems, ensuring vulnerable populations have access to essential resources. (Programs: Flexible Pricing for Memberships and Programs, Financial Assistance for Memberships and Programs, Food Service Programs, Universal Design and Access, Safety Around Water) Investing to Remove Barriers: Engaging donors, volunteers, and leaders in philanthropy to sustain equitable access for all. (Programs: Board Volunteer Leadership, Campaign Volunteer Champions, Program Volunteers) Strengthening Community Connectivity: Advocacy and collaboration efforts address key social issues and create long-term solutions for community well-being. (Initiatives: Ted Rasberry League, Kent County's Essential Needs Task Force, Health Equity Task Force, Neighborhood Coalitions) The YMCA of Greater Grand Rapids remains dedicated to strengthening the community through impactful programming, meaningful partnerships, and a steadfast commitment to inclusivity and accessibility. As we move forward, we will continue to innovate, adapt, and expand our reach to ensure that every individual has the opportunity to thrive in a supportive and healthy environment.

4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses37,157,263

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........	1,409,626	0	188,872

1a	Federated campaigns..		1a	0
b	Membership dues..		1b	0
c	Fundraising events..		1c	405,465
d	Related organizations		1d	0
e	Government grants (contributions)		1e	7,699,471

f	All other contributions, gifts, grants, and similar amounts not included above		1f	8,209,898

g	Noncash contributions included in lines 1a - 1f:$		1g	9,253

h Total. Add lines 1a-1f.......		16,314,834

		Business Code
2a	Healthy Living	813410	23,551,291	23,551,291
b	Youth Development	813410	9,502,172	9,502,172
c	Social Responsibility	813410	627,889	627,889
d
e
f	All other program service revenue.		0	0	0	0
g	Total. Add lines 2a–2f .....		33,681,352

3 Investment income (including dividends, interest, and othersimilar amounts) ......			743,212	0	0	743,212
4 Income from investment of tax-exempt bond proceeds			0	0	0	0
5 Royalties...........			0	0	0	0
			(i) Real	(ii) Personal
6a	Gross rents	6a	421,343	0
b	Less: rental expenses	6b	0	0
c	Rental income or (loss)	6c	421,343	0
d	Net rental income or (loss).......			421,343	0		421,343
			(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	7a	12,257,024	300
b	Less: cost or other basis and sales expenses	7b	12,372,877	456,541
c	Gain or (loss)	7c	-115,853	-456,241
d	Net gain or (loss).........			-572,094	0	0	-572,094
8a	Gross income from fundraising events (not including $ 405,465of contributions reported on line 1c). See Part IV, line 18 ....
			8a	43,040
b	Less: direct expenses ...		8b	163,401
c	Net income or (loss) from fundraising events..			-120,361		0	-120,361
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a	970
b	Less: direct expenses ...		9b	535
c	Net income or (loss) from gaming activities..			435	0	0	435
10a	Gross sales of inventory, less returns and allowances ..
			10a	230,544
b	Less: cost of goods sold ..		10b	217,640
c	Net income or (loss) from sales of inventory..			12,904	12,904	0	0

Business Code
11a	MISCELLANEOUS INCOME		813410	14,644	0	0	14,644
b				0	0	0	0
c				0	0	0	0
d	All other revenue ....			0	0	0	0
e	Total. Add lines 11a–11d ......			14,644
12	Total revenue. See instructions.....			50,496,269	33,694,256	0	487,179

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....	803,326	803,326
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............	5,000	5,000
4	Benefits paid to or for members .......	0	0
5	Compensation of current officers, directors, trustees, and key employees ...........	816,515	0	722,592	93,923
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........	0	0	0	0
7	Other salaries and wages........	21,001,743	18,856,437	1,714,489	430,817
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	919,962	780,781	133,590	5,591
9	Other employee benefits .......	1,416,463	1,193,078	191,369	32,016
10	Payroll taxes ...........	1,748,280	1,542,485	175,547	30,248
11	Fees for services (non-employees):
a	Management ......	0	0	0	0
b	Legal .........	78,527	0	78,527	0
c	Accounting ...........	51,890	0	51,890	0
d	Lobbying ...........	0	0	0	0
e	Professional fundraising services. See Part IV, line 17	0			0
f	Investment management fees ......	0	0	0	0
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	2,033,882	1,371,839	651,772	10,271
12	Advertising and promotion ....	223,952	45,488	175,613	2,851
13	Office expenses .......	2,194,940	2,157,936	33,864	3,140
14	Information technology ......	687,728	539,543	141,798	6,387
15	Royalties ..	0	0	0	0
16	Occupancy ...........	3,470,438	3,463,624	6,814	0
17	Travel ............	255,903	215,757	35,591	4,555
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .	0	0	0	0
19	Conferences, conventions, and meetings ....	335,725	184,222	148,887	2,616
20	Interest ...........	1,765,421	1,715,795	49,626	0
21	Payments to affiliates .......	573,720	522,102	49,209	2,409
22	Depreciation, depletion, and amortization ..	3,606,670	3,508,017	98,653	0
23	Insurance ...	243,214	201,272	31,792	10,150
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	BAD DEBT EXPENSE	211,467	0	34,903	176,564
b	EQUIPMENT EXPENSE	223,919	207,339	16,520	60
c
d
e	All other expenses	145,229	-156,778	303,615	-1,608
25	Total functional expenses. Add lines 1 through 24e	42,813,914	37,157,263	4,846,661	809,990
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).	0	0	0	0

1	Cash–non-interest-bearing ........			2,570	1	2,550
2	Savings and temporary cash investments .........			7,466,788	2	3,245,465
3	Pledges and grants receivable, net ......			1,848,191	3	3,441,571
4	Accounts receivable, net .............			646,422	4	938,427
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
				0	5	0
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
				0	6	0
7	Notes and loans receivable, net ...........			0	7	0
8	Inventories for sale or use ............			62,221	8	76,670
9	Prepaid expenses and deferred charges ......			187,814	9	492,299
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	116,034,150
b	Less: accumulated depreciation	10b	46,556,010	68,578,061	10c	69,478,140
11	Investments—publicly traded securities .			10,078,151	11	16,783,775
12	Investments—other securities. See Part IV, line 11 .....			0	12
13	Investments—program-related. See Part IV, line 11 ..			0	13
14	Intangible assets ...............			0	14	0
15	Other assets. See Part IV, line 11 ...........			1,835,414	15	16,376,161
16	Total assets. Add lines 1 through 15 (must equal line 33)...			90,705,632	16	110,835,058

17	Accounts payable and accrued expenses .....	1,704,051	17	1,756,634
18	Grants payable ...	0	18	0
19	Deferred revenue .........	1,655,709	19	1,250,878
20	Tax-exempt bond liabilities .........	26,634,769	20	24,732,811
21	Escrow or custodial account liability. Complete Part IV of Schedule D	0	21	0
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
		0	22	0
23	Secured mortgages and notes payable to unrelated third parties ..	0	23	0
24	Unsecured notes and loans payable to unrelated third parties ..	810,447	24	868,386
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D	1,974,683	25	16,076,935
26	Total liabilities. Add lines 17 through 25..	32,779,659	26	44,685,644

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	46,464,464	27	50,195,247
28	Net assets with donor restrictions ...........	11,461,509	28	15,954,167
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....	0	29	0
30	Paid-in or capital surplus, or land, building or equipment fund ...	0	30	0
31	Retained earnings, endowment, accumulated income, or other funds	0	31	0
32	Total net assets or fund balances ...........	57,925,973	32	66,149,414
33	Total liabilities and net assets/fund balances ........	90,705,632	33	110,835,058