Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
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Total |
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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.") .. | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 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.") . | 5,437,653 | 4,300,865 | 7,025,778 | 6,424,963 | 7,582,356 | 30,771,615 |
| 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 | 3,847,035 | 5,681,618 | 6,813,863 | 8,170,075 | 8,964,168 | 33,476,759 |
| 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 | 9,284,688 | 9,982,483 | 13,839,641 | 14,595,038 | 16,546,524 | 64,248,374 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 0 | |||||
| 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. | 0 | |||||
| c | Add lines 7a and 7b.. | 0 | |||||
| 8 | Public support. (Subtract line 7c from line 6.) | 64,248,374 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 9,284,688 | 9,982,483 | 13,839,641 | 14,595,038 | 16,546,524 | 64,248,374 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 36,893 | 27,550 | 58,627 | 69,566 | 61,650 | 254,286 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 36,893 | 27,550 | 58,627 | 69,566 | 61,650 | 254,286 |
| 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.).. | 9,321,581 | 10,010,033 | 13,898,268 | 14,664,604 | 16,608,174 | 64,502,660 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 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. |
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| 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) |
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| 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. |
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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. |
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7 Excess distributions carryover to 2025. Add lines 3j and 4c. |
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| 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..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
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| FORM 990 - ORGANIZATION'S MISSION; PART I, LINE 1 & PART III, LINE 1 | THE YOUNG MEN'S CHRISTIAN ASSOCIATION OF DELAWARE COUNTY D/B/A THE COMMUNITY YMCA OF EASTERN DELAWARE COUNTY ("THE COMMUNITY YMCA OR "THE ORGANIZATION") WAS ORGANIZED ON DECEMBER 14, 1948 UNDER THE LAWS OF PENNSYLVANIA AS A NONPROFIT ORGANIZATION. THE COMMUNITY YMCA'S MISSION IS TO ADVANCE THE CAUSE OF STRENGTHENING THE COMMUNITY THROUGH YOUTH DEVELOPMENT, HEALTHY LIVING AND SOCIAL RESPONSIBILITY. THE YMCA IS A POWERFUL ASSOCIATION OF MEN, WOMEN, AND CHILDREN COMMITTED TO BRINGING ABOUT LASTING PERSONAL AND SOCIAL CHANGE. WITH A FOCUS ON NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN, IMPROVING THE NATION'S HEALTH AND WELL-BEING AND PROVIDING OPPORTUNITIES TO GIVE BACK AND SUPPORT NEIGHBORS, THE YMCA ENABLES YOUTH, ADULTS, FAMILIES AND COMMUNITIES TO BE HEALTHY, CONFIDENT, CONNECTED AND SECURE. THE COMMUNITY YMCA OPERATES IN THREE PA BRANCHES: LANSDOWNE, RIDLEY AND SPRINGFIELD. |
| FORM 990, PART III, LINE 4A - FIRST ACCOMPLISHMENT | CHILDCARE/SUMMER DAY CAMP - THE YMCA IS THE LARGEST PROVIDER OF CHILDCARE IN EASTERN DELAWARE COUNTY, PENNSYLVANIA. MORE THAN 2,900 PRE-SCHOOL AND SCHOOL-AGE CHILDREN PARTICIPATE IN YMCA CHILDCARE EACH DAY. OVER 1,300 CHILDREN PARTICIPATE IN SUMMER DAY CAMP ACTIVITIES. WE PROVIDE BOTH FULL AND PART TIME OPTIONS TO SERVE A WIDE RANGE OF FAMILY SCHEDULING NEEDS, AND ENSURE THAT CHILDREN OF ALL INCOME LEVELS COULD PARTICIPATE. MORE THAN $122,000 IN FINANCIAL ASSISTANCE WAS AWARDED TO FAMILIES WHO NEEDED ASSISTANCE PAYING FOR CHILDCARE. YMCA PROGRAMS ARE DESIGNED TO MEET THE INDIVIDUAL NEEDS OF THE CHILD AND THE FAMILY AS A WHOLE. PROVIDING HIGH QUALITY CHILDCARE IS CENTRAL TO THE Y'S MISSION. WOVEN INTO THE FABRIC OF MISSION AND HIGH QUALITY CHILDCARE IS A COMMITMENT TO STRENGTHENING FAMILIES. |
| FORM 990, PART III, LINE 4B - SECOND ACCOMPLISHMENT | YMCA HEALTH AND WELLNESS - THE YMCA IS A MEMBERSHIP ORGANIZATION THAT INVITES ALL PEOPLE TO JOIN AND BUILD A HEALTHY SPIRIT, MIND, AND BODY. THE YMCA HAS OVER 23,000 MEMBERS OF ALL AGES. WE ARE A VALUES-BASED ORGANIZATION THAT ENCOURAGES OUR MEMBERS AND ALL WHO PARTICIPATE IN YMCA PROGRAMS AND SERVICES TO DEVELOP MORAL AND ETHICAL BEHAVIOR, SELF-ESTEEM, AND LEADERSHIP. THE FASTEST GROWING YMCA MEMBERSHIP TYPE IS THE FAMILY CATEGORY. WE PROVIDE FAMILIES WITH A SAFE, RELIABLE, AND AFFORDABLE PLACE TO GO. RECREATIONAL OPPORTUNITIES SUCH AS FAMILY NIGHTS AND FAMILY FITNESS CLASSES, FAMILY MARTIAL ARTS AND NUMEROUS SPECIAL EVENTS LET FAMILIES RELAX AND ENJOY EACH OTHER. YMCA MEMBERSHIP PROVIDES CHILDREN AND THEIR PARENTS WITH ACTIVITIES THAT FOSTER UNDERSTANDING AND COMPANIONSHIP. AS AN INTEGRAL PART OF EVERY YMCA MEMBERSHIP ARE HEALTH AND FITNESS PROGRAMS (WHICH ARE INCLUDED FREE AS PART OF MEMBERSHIP). THE YMCA TRIANGLE EMPHASIZES THE SPIRIT, MIND AND BODY. YMCA HEALTH ENHANCEMENT PROGRAMS STRESS PROPER EXERCISE AND HEALTH EDUCATION. YMCAS OFFER A LIFELONG PROGRESSION OF HEALTH AND FITNESS ACTIVITIES, EXPERIENCES, AND EDUCATION, INCLUDING PROGRAMS FOR CHILDREN, TEENS, FAMILIES, AND SENIORS. YMCA PROGRAMS ARE DESIGNED TO ATTRACT PEOPLE OF ALL AGES, ALL ABILITIES AND ALL INCOMES. YMCAS OFFER A WELCOMING ATMOSPHERE, WHERE NEW EXERCISERS CAN FEEL COMFORTABLE AND RECEIVE THE SUPPORT THEY NEED TO IMPROVE THEIR HEALTH. |
| FORM 990, PART III, LINE 4C - THIRD ACCOMPLISHMENT | YMCA AQUATICS - YMCA AQUATICS PROGRAMS ARE PART OF THE Y'S OVERALL GOAL OF BUILDING HEALTHY SPIRIT, MIND, AND BODY. IN ADDITION TO PROVIDING SPECIFIC SWIMMING AND WATER SAFETY SKILLS,THEY PROMOTE GOOD HEALTH THROUGH REGULAR EXERCISE. THEY ALSO PROMOTE TEAMWORK, SELF-CONFIDENCE, AND LEADERSHIP. WE PROVIDE AQUATICS PROGRAMS TO A WIDE SPECTRUM OF INDIVIDUALS. THIS INCLUDES INFANTS THROUGH SENIORS. ALL AQUATIC PROGRAMS ARE OFFERED AT AFFORDABLE FEES WITH FINANCIAL ASSISTANCE FOR THOSE WHO CAN'T AFFORD THE FULL FEE. |
| FORM 990, PART III, LINE 4D - ALL OTHER ACCOMPLISHMENTS | YMCA YOUTH PROGRAMS - YMCA YOUTH AND TEEN PROGRAMS HELPS KIDS DEVELOP SELF-ESTEEM AND GOOD VALUES, INCLUDING, COOPERATION, RESPECT FOR THE BODY, GOOD CITIZENSHIP, AND A STRONG WORK ETHIC. MORE THAN 2,100 CHILDREN PARTICIPATE IN YMCA YOUTH RECREATION PROGRAMS. YOUTH SPORTS FOCUS ON THE FULL AND EQUAL PARTICIPATION OF ALL TEAM MEMBERS. TEEN ACTIVITIES ARE AMONG THE MOST RAPIDLY GROWING YMCA PROGRAMS, REFLECTING THE GROWING AWARENESS THAT ADOLESCENTS NEED STRUCTURE AND ACTIVITIES, ESPECIALLY IN THE AFTER-SCHOOL HOURS. INTERACTION WITH TEENS WILL HELP PREVENT THE SENSELESS VIOLENCE THAT HAS PLAGUED SO MANY OF OUR COMMUNITIES. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIALS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THERE IS AN ANNUAL MEETING, OPEN TO THE PUBLIC, WHERE DOCUMENTS ARE REVIEWED, POLICIES ARE ADOPTED AND ANNUAL FINANCIAL STATEMENTS ARE AVAILABLE. |
| FORM 990, PART VI, SECTION B, LINE 12C | FORM 990, PART VI, LINE 12C - ENFORCEMENT OF CONFLICTS POLICY ANNUAL CONFLICT OF INTEREST AFFIRMATION STATEMENTS ARE RECEIVED FROM OFFICERS, DIRECTORS AND KEY EMPLOYEES. PERIODIC REVIEWS OF THE POLICY ARE DONE BY THE EXECUTIVE COMMITTEE. IF IT IS DETERMINED THAT A CONFLICT OF INTEREST EXISTS, THE POLICY IS ENFORCED BY MAKING SURE THE PERSON WITH THE CONFLICT DOES NOT PARTICIPATE IN THE DECISION-MAKING PROCESS. THE RESOLUTION MADE BY THE INDEPENDENT BODY IS DOCUMENTED. |
| FORM 990, PART VI, SECTION B, LINE 15 | FORM 990, PART VI, LINE 15A - COMPENSATION PROCESS FOR TOP OFFICIAL THE ORGANIZATIONS TOP MANAGEMENT OFFICIAL/CEO IS REVIEWED ANNUALLY BY THE HUMAN RESOURCE/EXECUTIVE COMMITTEE. THEY REVIEW COMPARATIVE SALARIES FROM OTHER YMCAS OF THE SAME SIZE TO DETERMINE IF THE COMPENSATION PACKAGE IS REASONABLE. THERE IS A WRITTEN EVALUATION ON THE CEO AND THE RECOMMENDED COMPENSATION PACKAGE IS PRESENTED TO THE BOARD TO VOTE ON |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIALS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THERE IS AN ANNUAL MEETING, OPEN TO THE PUBLIC, WHERE DOCUMENTS ARE REVIEWED, POLICIES ARE ADOPTED AND ANNUAL FINANCIAL STATEMENTS ARE AVAILABLE. |
| FORM 990, PART VI, LINE 11B - ORGANIZATION'S PROCESS TO REVIEW FORM 990 | FORM 990 IS PROVIDED TO THE FINANCE COMMITTEE FOR REVIEW PRIOR TO BEING FILED. THE AUDITORS, WHO PREPARED THE FORMS WITH INPUT FROM THE CEO AND FINANCE DIRECTOR, PRESENT AND EXPLAIN FORM 990 TO THE COMMITTEE AND ANSWER ANY QUESTIONS. |
| FORM 990, PART VI, LINE 12C - ENFORCEMENT OF CONFLICTS POLICY | ANNUAL CONFLICT OF INTEREST AFFIRMATION STATEMENTS ARE RECEIVED FROM OFFICERS, DIRECTORS AND KEY EMPLOYEES. PERIODIC REVIEWS OF THE POLICY ARE DONE BY THE EXECUTIVE COMMITTEE. IF IT IS DETERMINED THAT A CONFLICT OF INTEREST EXISTS, THE POLICY IS ENFORCED BY MAKING SURE THE PERSON WITH THE CONFLICT DOES NOT PARTICIPATE IN THE DECISION-MAKING PROCESS. THE RESOLUTION MADE BY THE INDEPENDENT BODY IS DOCUMENTED. |
| FORM 990, PART VI, LINE 15A - COMPENSATION PROCESS FOR TOP OFFICIAL | THE ORGANIZATIONS TOP MANAGEMENT OFFICIAL/CEO IS REVIEWED ANNUALLY BY THE HUMAN RESOURCE/EXECUTIVE COMMITTEE. THEY REVIEW COMPARATIVE SALARIES FROM OTHER YMCAS OF THE SAME SIZE TO DETERMINE IF THE COMPENSATION PACKAGE IS REASONABLE. THERE IS A WRITTEN EVALUATION ON THE CEO AND THE RECOMMENDED OMPENSATION PACKAGE IS PRESENTED TO THE BOARD TO VOTE ON. |
| FORM 990, PART VI, LINE 15B - COMPENSATION PROCESS FOR OFFICERS | SEE PART VI - LINE 15A - COMPENSATION PROCESS. |
| FORM 990, PART VI, LINE 19 - GOVERNING DOCUMENTS DISCLOSURE EXPLANATION | FORM 990, PART VI, LINE 19 - GOVERNING DOCUMENTS DISCLOSURE EXPLANATION THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIALS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THERE IS AN ANNUAL MEETING, OPEN TO THE PUBLIC, WHERE DOCUMENTS ARE REVIEWED, POLICIES ARE ADOPTED AND ANNUAL FINANCIAL STATEMENTS ARE AVAILABLE. |
| Software ID: | |
| Software Version: |