| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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| Calendar year (or fiscal year beginning in) | (a) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (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) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (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) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") | 1,570,371 | 2,004,001 | 2,304,788 | 1,404,288 | 1,552,008 | 8,835,456 |
| 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 | 5,178,786 | 6,016,213 | 6,876,317 | 7,206,443 | 8,879,998 | 34,157,757 |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | 279,702 | 322,082 | 320,031 | 738,313 | 540,087 | 2,200,215 |
| 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 | 7,028,859 | 8,342,296 | 9,501,136 | 9,349,044 | 10,972,093 | 45,193,428 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 12,295 | 28,550 | 61,995 | 437,969 | 392,167 | 932,976 |
| 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.. | 12,295 | 28,550 | 61,995 | 437,969 | 392,167 | 932,976 |
| 8 | Public support. (Subtract line 7c from line 6.) | 44,260,452 | |||||
| Calendar year (or fiscal year beginning in) | (a) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6 | 7,028,859 | 8,342,296 | 9,501,136 | 9,349,044 | 10,972,093 | 45,193,428 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources | 34,887 | 37,280 | 112,240 | 212,416 | 102,361 | 499,184 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975 | ||||||
| c | Add lines 10a and 10b | 34,887 | 37,280 | 112,240 | 212,416 | 102,361 | 499,184 |
| 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.) .. | 705,214 | 705,214 | ||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 7,063,746 | 9,084,790 | 9,613,376 | 9,561,460 | 11,074,454 | 46,397,826 |
| 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 | ||||
| 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 | |
| 6Total annual distributions. Add lines 1 through 5. | 6 | |
|
7
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
7 | |
| 8 Distributable amount for 2025 from Section C, line 6 | 8 | |
| 9 Line 7 amount divided by Line 8 amount | 9 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2025 |
(iii) Distributable Amount for 2025 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2025 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2025 (reasonable cause required-- explain in Part VI).
See instructions. |
||||
| 3 Excess distributions carryover, if any, to 2025: | ||||
| a From 2020....... | ||||
| b From 2021....... | ||||
| c From 2022....... | ||||
| d From 2023....... | ||||
| e From 2024....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2025 distributable amount | ||||
|
i
Carryover from 2020 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2025 from Section D, line 6: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2025 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2025, 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 2025. 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 2026. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2021..... | ||||
| b Excess from 2022..... | ||||
| c Excess from 2023..... | ||||
| d Excess from 2024..... | ||||
| e Excess from 2025..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|
| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
|---|---|
| FORM 990, PART V, LINE 1C: | THE ORGANIZATION DID NOT HAVE ANY INSTANCES WHERE BACKUP WITHHOLDING WAS REQUIRED; HOWEVER, IF THE SITUATION WOULD ARISE, THE ORGANIZATION IS AWARE OF THE REPORTING REQUIREMENTS AND WOULD HANDLE THAT ACCORDINGLY. |
| FORM 990, PART VI, SECTION A, LINE 2 | BRANDON WINGERT, DIRECTOR AND PAIGE WINGERT, TRUSTEE, HAVE A FAMILY RELATIONSHIP. DONALD B. SMITH, JR, CHAIRMAN OF THE TRUSTEES AND PETE SHOVLIN, DIRECTOR HAVE A BUSINESS RELATIONSHIP WITH CONEWAGO ENTERPRISES. |
| FORM 990, PART VI, SECTION A, LINE 4 | BY-LAWS WERE AMENDED: 1. ANNUAL MEETING TO BE IN DECEMBER OF EACH YEAR IN WHICH, BIENNIALLY, THE OFFICERS OF THE BOARD OF DIRECTORS WILL BE ELECTED BY MAJORITY VOTE OF CURRENT DIRECTORS. NEW OFFICERS WILL ASSUME OFFICE JANUARY1ST OF THE YEAR IMMEDIATELY FOLLOWING THE ANNUAL MEETING. 2. PAST BOARD PRESIDENT TERM SHALL BE ONE YEAR. 3. NOTICE OF MEETINGS MAY BE E-MAILED TO EVERY VOTING MEMBER AT LEAST ONE WEEK BEFORE THE MEETING. 4. SPECIAL MEETING SHALL BE CALLED BY THE SECRETARY AT THE REQUEST OF THE PRESIDENT OR UPON WRITTEN REQUEST OF TWO-THIRDS OF THE BOARD MEMBERS. 5. STANDING COMMITTEES ADDED: ANNUAL CAMPAIGN AND TASK FORCE. REMOVING MEMBERSHIP & MARKETING. 6. CEO ABILITY TO SPEND, PURCHASE OR SELL - LIMITED TO LESS THAN ONE PERCENT OF TOTAL ANNUAL BUDGET REVENUE WITHOUT BOARD OR DIRECTOR APPROVAL. 7. DEFINE NEGLECT OF DUTY IN OFFICER, DIRECTOR, TRUSTEE, OR CEO REGARDING ATTENDING BOARD MEETINGS. APPROVED MARCH 2025. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION HAS MEMBERS WHO NOMINATE AND ELECT THE MEMBERS OF THE GOVERNING BODY. THE MEMBERS DO NOT RECEIVE A SHARE OF THE ORGANIZATIONS PROFITS OR EXCESS DUES, OR A SHARE OF THE ASSETS UPON DISSOLUTION. |
| FORM 990, PART VI, SECTION A, LINE 7A | ALL PERSONS EIGHTEEN YEARS OF AGE OR OVER, WHO ARE MEMBERS IN GOOD STANDING, SHALL HAVE THE RIGHT TO VOTE. THIS INCLUDES THE RESPONSIBILITY TO NOMINATE AND ELECT THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 WILL BE REVIEWED BY THE CHIEF FINANCIAL OFFICER, CHIEF EXECUTIVE OFFICER, AND FINANCE COMMITTEE. AFTER PERFORMING ITS REVIEW OF THE FORM 990, THE FINANCE COMMITTEE WILL PRESENT THE FORM 990 TO THE FULL BOARD. THE FULL BOARD WILL RECEIVE A COPY OF THE FORM 990 BEFORE ITS FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY OF THE HANOVER AREA YMCA IS TO PROTECT THE YMCA WHEN IT IS CONTEMPLATING ENTERING INTO A CONTRACT, TRANSACTION, OR ARRANGEMENT THAT HAS POTENTIAL FOR BENEFITTING THE PRIVATE INTEREST OF A SIGNIFICANT PERSON. A SIGNIFICANT PERSON IS ANY DIRECTOR, KEY EMPLOYEE, OR COMMITTEE MEMBER WITH BOARD DELEGATED POWERS. THIS WOULD ALSO INCLUDE A SIGNIFICANT PERSON'S SPOUSE, BROTHER, SISTER, PARENT, GRANDPARENT, CHILD, OR GRANDCHILDREN OF THE PERSON OR THE PERSON'S SPOUSE. EACH SIGNIFICANT PERSON SHALL COMPLETELY, ACCURATELY, AND TIMELY SUBMIT THE ANNUAL CONFLICT OF INTEREST QUESTIONNAIRE AS PREPARED AND DISTRIBUTED. THE BOARD (OR COMMITTEE) SHALL DETERMINE BY A MAJORITY VOTE OF DISINTERESTED DIRECTORS WHETHER THE DISCLOSED INTEREST MAY RESULT IN A CONFLICT OF INTEREST AFTER MEETING, DISCUSSING, AND VOTING ON THAT MATTER. A SIGNIFICANT PERSON MAY MAKE A PRESENTATION AT THE BOARD (OR COMMITTEE) MEETING, BUT AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. TO ENSURE THAT THE YMCA OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS SHALL BE CONDUCTED. WHEN CONDUCTING THE PERIODIC REVIEWS AS PROVIDED FOR, THE YMCA MAY, BUT NEED NOT, USE OUTSIDE ADVISORS. IF OUTSIDE EXPERTS ARE USED, THEIR USE SHALL NOT RELIEVE THE GOVERNING BOARD OF ITS RESPONSIBILITY FOR ENSURING THAT PERIODIC REVIEWS ARE CONDUCTED. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE COMPENSATION OF THE CEO IS REVIEWED BY THE COMPENSATION COMMITTEE AND THEN SUBMITTED TO THE INDEPENDENT MEMBERS OF THE BOARD FOR APPROVAL. THE PROCESS INCLUDES A COMPENSATION SURVEY. THE DELIBERATIONS AND DECISIONS ARE DOCUMENTED IN THE COMMITTEE AND BOARD MINUTES. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION DOES NOT MAKE THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS PUBLIC SINCE IT IS NOT REQUIRED TO BY FEDERAL OR STATE LAW. FORMS 1023, 990, AND 990-T ARE MADE AVAILABLE UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 447,600. MANAGEMENT AND GENERAL EXPENSES 625,975. FUNDRAISING EXPENSES 4,936. TOTAL EXPENSES 1,078,511. |
| FORM 990, PART XI, LINE 9: | CHANGE IN BENEFICIAL INTEREST IN PREPETUAL TRUSTS 116,542. CHANGE IN INTEREST IN NET ASSETS OF A COMMUNITY FOUNDATION 3,410. |
| FORM 990, PART XII, LINE 2C: | HANOVER AREA YMCA DOES HAVE A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEAR. |
| Software ID: | |
| Software Version: |