Civic Intelligence

Great Miami Valley YMCA

EIN 31-0536719 • 501(c)3 • Hamilton, OH

Profile

With over 130 years of presence in the Butler County community, the GREAT MIAMI VALLEY YMCA pledges to enhance our community by focusing on youth development, promoting healthy living, and fostering social responsibility. As an association, our dedication extends to serving all individuals irrespective of age, gender, or ability. Ensuring the safety and welfare of each individual we engage with is paramount to us. We collaborate with every individual and family to identify programs that offer the safest environment for their growth and well-being.

105 N Second StreetHamilton, OH 45011

www.gmvymca.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

66th percentile

0.39x

Higher debt load relative to assets than 66% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

78th percentile

1.03x

Higher debt load relative to revenue than 78% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

62nd percentile

9.6%

Higher net margin than 62% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

57th percentile

$225,996

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

38th percentile

2.4%

Faster asset growth than 38% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2022 to 2024

Revenue Growth

39th percentile

3.1%

Faster revenue growth than 39% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2022 to 2024

Assets

Up

$37,593,999

Up $1,772,927 (+4.9%) from 2022

Liabilities

Down

$14,705,288

Down $278,249 (-1.9%) from 2022

Net Assets

Up

$22,888,711

Up $2,051,176 (+9.8%) from 2022

Revenue

Up

$14,329,088

Up $859,915 (+6.4%) from 2022

Expenses

Up

$12,958,286

Up $1,274,879 (+11%) from 2022

Net Income

Down

$1,370,802

Down $414,964 (-23%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60M$40M$20M$0Assets 2010: $42,843,261Liabilities 2010: $20,228,604Net Assets 2010: $22,614,6572010Assets 2011: $41,150,051Liabilities 2011: $20,866,302Net Assets 2011: $20,283,7492011Assets 2012: $40,185,619Liabilities 2012: $20,276,836Net Assets 2012: $19,908,7832012Assets 2013: $39,619,992Liabilities 2013: $18,497,314Net Assets 2013: $21,122,6782013Assets 2014: $38,511,910Liabilities 2014: $18,853,805Net Assets 2014: $19,658,1052014Assets 2015: $36,555,675Liabilities 2015: $18,103,271Net Assets 2015: $18,452,4042015Assets 2017: $35,041,804Liabilities 2017: $16,257,057Net Assets 2017: $18,784,7472017Assets 2018: $33,585,993Liabilities 2018: $15,615,901Net Assets 2018: $17,970,0922018Assets 2019: $33,455,310Liabilities 2019: $15,145,607Net Assets 2019: $18,309,7032019Assets 2020: $33,403,988Liabilities 2020: $15,098,631Net Assets 2020: $18,305,3572020Assets 2021: $35,660,589Liabilities 2021: $14,466,700Net Assets 2021: $21,193,8892021Assets 2022: $35,821,072Liabilities 2022: $14,983,537Net Assets 2022: $20,837,5352022Assets 2024: $37,593,999Liabilities 2024: $14,705,288Net Assets 2024: $22,888,7112024

Highlighted filing

2024

Assets$37,593,999
Liabilities$14,705,288
Net Assets$22,888,711

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15M$10M$5.0M$0-$5.0MExpenses 2010: $13,234,4612010Expenses 2011: $13,105,9042011Expenses 2012: $13,308,3872012Revenue 2013: $13,634,652Expenses 2013: $13,629,092Net Income 2013: $5,5602013Revenue 2014: $13,638,821Expenses 2014: $14,141,474Net Income 2014: -$502,6532014Revenue 2015: $13,362,137Expenses 2015: $14,076,213Net Income 2015: -$714,0762015Revenue 2017: $13,060,080Expenses 2017: $13,730,939Net Income 2017: -$670,8592017Revenue 2018: $13,451,260Expenses 2018: $13,592,290Net Income 2018: -$141,0302018Revenue 2019: $13,800,701Expenses 2019: $13,972,623Net Income 2019: -$171,9222019Revenue 2020: $10,370,060Expenses 2020: $10,913,087Net Income 2020: -$543,0272020Revenue 2021: $12,641,219Expenses 2021: $11,209,315Net Income 2021: $1,431,9042021Revenue 2022: $13,469,173Expenses 2022: $11,683,407Net Income 2022: $1,785,7662022Revenue 2024: $14,329,088Expenses 2024: $12,958,286Net Income 2024: $1,370,8022024

Highlighted filing

2024

Revenue$14,329,088
Expenses$12,958,286
Net Income$1,370,802

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$37.6$14.7$22.9$14.3$13.0$1.37
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$35.8$15.0$20.8$13.5$11.7$1.79
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$35.7$14.5$21.2$12.6$11.2$1.43
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$33.4$15.1$18.3$10.4$10.9$0.54
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$33.5$15.1$18.3$13.8$14.0$0.17
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$33.6$15.6$18.0$13.5$13.6$0.14
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$35.0$16.3$18.8$13.1$13.7$0.67
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$36.6$18.1$18.5$13.4$14.1$0.71
2014Detailed filing. Detailed filing data is available for this year.$38.5$18.9$19.7$13.6$14.1$0.50
2013Detailed filing. Detailed filing data is available for this year.$39.6$18.5$21.1$13.6$13.6$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$40.2$20.3$19.9$13.3
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$41.2$20.9$20.3$13.1
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$42.8$20.2$22.6$13.2
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 13, 2025
Return Version
2024v5.1
Gross Receipts
$18,440,164
Mission and Program Overview

Mission

The mission of the Great Miami Valley YMCA is to put Christian principles into practice through programs that build a healthy spirit, mind and body for all.

With over 130 years of presence in the Butler County community, the GREAT MIAMI VALLEY YMCA pledges to enhance our community by focusing on youth development, promoting healthy living, and fostering social responsibility. As an association, our dedication extends to serving all individuals irrespective of age, gender, or ability. Ensuring the safety and welfare of each individual we engage with is paramount to us. We collaborate with every individual and family to identify programs that offer the safest environment for their growth and well-being.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$20,217,375$19,697,152▼ $520,223
Investments in Publicly Traded Securities$11,743,796$12,230,574▲ $486,778
Savings and Temporary Cash Investments$2,712,017$4,990,236▲ $2,278,219
Accounts Receivable$354,100$418,513▲ $64,413
Pledges and Grants Receivable$125,735$97,211▼ $28,524
Inventories for Sale or Use$15,234$12,218▼ $3,016
Cash and Non-Interest-Bearing Accounts$1,300$1,230▼ $70
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$35,460,579$37,593,999▲ $2,133,420
Other Assets Total$291,022$146,865▼ $144,157
Liabilities
Tax Exempt Bond Liabilities$10,697,257$9,100,600▼ $1,596,657
Deferred Revenue$1,958,525$4,639,870▲ $2,681,345
Accounts Payable and Accrued Expenses$700,668$755,306▲ $54,638
Mortgage Notes Payable Secured by Investment Property$178,105$149,510▼ $28,595
Other Liabilities$165,906$60,002▼ $105,904
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Total Liabilities$13,700,461$14,705,288▲ $1,004,827
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$14,116,186$15,086,945▲ $970,759
Net Assets With Donor Restrictions$7,643,932$7,801,766▲ $157,834
Total Net Assets Fund Balance$21,760,118$22,888,711▲ $1,128,593
Total Liabilities and Net Assets / Fund Balance$35,460,579$37,593,999▲ $2,133,420

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$10,874,594$33,423,756$44,298,350
Equipment$5,305,950-$5,305,950
Land$3,411,032-$3,411,032
Other Land Buildings$105,576-$105,576

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$4,877,511-▲ $789,636$650,000$5,017,147
2023$4,324,477-▲ $653,034$100,000$4,877,511
2022$5,360,147-▼ $775,670$260,000$4,324,477
2021$4,748,920-▲ $878,227$267,000$5,360,147
2020$4,261,328-▲ $527,592$40,000$4,748,920
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mike BramerPresident/CEOFT$193,617$32,379$225,996
Tyler RobertsDistrict Branch ExecutiveFT$84,236$25,347$109,583
Kelly FreylerCFOFT$96,161$12,032$108,193
Rebecca KingDistrict Branch ExecutiveFT$71,661$19,464$91,125
Karen StaleyCOOPT$59,581$7,150$66,731
Ashley HochscheidHR DirectorFT$55,815$366$56,181
Boyce SwiftDirector- HR / Talent ManagementFT$38,126$4,725$42,851

Board Members and Trustees

NameTitle
Brandon SaurberBoard Chair
Kendall WrightPast Chair
Chamina CurtisVice Chair
Billy SmithBoard Member
Cathy Bishop-ClarkBoard Member
Dan CrankBoard Member
Dave HarrisonBoard Member
Jason CrankBoard Member
Jeff LeipzigBoard Member
Joe MulliganBoard Member
John ClemmonsBoard Member
Josh ColonBoard Member
Larry MulliganBoard Member
Mike DingeldeinBoard Member
Paul HooverBoard Member
Quinton MossBoard Member
Randy AllmanBoard Member
Ryan WardBoard Member
Samy BroylesBoard Member
Scott DunkelBoard Member
Scott TimmerBoard Member
Stephen RollerBoard Member
Tim NaabBoard Member
Tyler McClearyBoard Member
Andrew SchusterSecretary/Treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
AmerescoConsultantPO Box 419135, Boston, MA 02241-9135$128,908
Revenue and Support

Revenue Composition

Contributions and Grants
$1,640,626
Program Service Revenue
$10,020,188
Investment Income
$2,266,164
Other Revenue
$402,110
All Other Contributions
$1,628,106
Change in Net Assets
$1,370,802

Audited Revenue Reconciliation

Revenue per Audited Statements
$14,316,034
Revenue Not Reported on Financial Statements
$13,054
Revenue Not Reported on Form 990
$-148,708
Other Revenue Adjustments
$-32,728
Total Revenue per Audited Statements
$14,167,326
Total Revenue per Form 990
$14,329,088
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$7,020,558
Other Expenses$5,929,072
Total Fundraising Expense$177,044
Grants and Similar Amounts Paid$8,656
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$5,062,736$255,547$0$5,318,283
Occupancy$1,764,054$6,447$0$1,770,501
Depreciation Depletion$1,189,524$15,935$0$1,205,459
Office Expenses$803,035$12,920$0$815,955
Current Officers, Directors, Trustees, and Key Employees$91,125$496,537$115,791$703,453
Fees for Services Other$321,567$237,948$23,451$582,966
Payroll Taxes$412,780$61,283$7,315$481,378
Interest$400,103$0$0$400,103
Pension Plan Contributions$257,893$70,183$0$328,076
Insurance$272,225$0$0$272,225
Information Technology$261,508$0$0$261,508
Other Employee Benefits$189,368$0$0$189,368
Payments to Affiliates$167,057$0$0$167,057
Advertising$48,542$32,045$29,387$109,974
Travel$59,200$18,581$0$77,781
Fees for Service Investment Mgmnt Fees$0$69,519$0$69,519
Other Expenses$670$13,552$1,100$15,322
Grants to Domestic Orgs$8,656--$8,656
Conferences and Meetings$2,963$0$0$2,963
Fees for Services Lobbying$0$2,429$0$2,429
Total Functional Expenses$11,475,842$1,305,400$177,044$12,958,286

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$13,038,733
Total Expenses per Form 990$12,958,286
Expenses per Audited Statements$12,912,504
Expenses Not Reported on Form 990$126,229
Expenses Not Reported on Financial Statements$45,782
Other Expense Adjustments$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Fitton Center for Creative ArtsHamilton, OH501(c)(3)Provided children art classes under our United Way Grant$8,656
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal Income Taxes$102,720
Custodial Funds$26,924
Unamortized debt issuance costs$14,646
Operating Lease Liability-
Operating Lease Liability - Current Portion$-84,288

Bond Issues

BondIssuerIssuedIssue PricePurpose
AButler County Port Authority2014-08-07$15,380,000Current refund/retire the series 2007 bond principal & pay the issuance cost of the series 2014 Bond

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$15,380,000$15,195,000$6,279,400$185,000

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 2 Family/business relationships amongst interested persons

Dan Crank and Jason Crank - Family relationship, Joe Mulligan and Larry Mulligan - Family relationship

Form 990, Part VI, Line 11B Review of form 990 by governing body

A draft copy of the form 990 and 990-t is provided to each member of the finance committee of the board of trustees for their review. Once all comments are received and addressed, form 990 and 990-t are filed with the irs.

Form 990, Part VI, Line 12C Conflict of interest policy

Each year, the great miami valley ymca sends copies of the conflict of interest policy to some or all of the members of the board of trustees, committee members and officers who complete and return a copy of the disclosure statement and a related questionnaire.

Form 990, Part VI, Line 15A Process to establish compensation of top management official

Each year, an independent executive compensation committee from the board of trustees conducts an annual evaluation of the chief executive officer. The executive compensation committee uses comparable data provided by the ymca of the usa (yusa). As part of the process, each member of the executive compensation committee signs the performance evaluation form provided by the yusa and minutes are kept at these meetings

Form 990, Part VI, Line 19 Required documents available to the public

The organization makes its governing documents, conflict of interest policy and financial statements available to the board of trustees.

Form 990, Part VIII, Line 2F Other Program Service Revenue

Other Program Revenue - Total Revenue: 1829425, Related or Exempt Function Revenue: 1829425, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Residence Revenue - Total Revenue: 0, Related or Exempt Function Revenue: 0, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;

Filing and Contact Details

Filer

Filer Name
Great Miami Valley Ymca
EIN
31-0536719
Phone
5138870001
Address
105 N SECOND STREET, HAMILTON, OH 45011

Signing Officer

Name
Kelly Freyler
Title
Chief Financial Officer
Signed
2025-06-13
Discuss with paid preparer
Yes

Organization Details

Formed
1889
Legal Domicile
Oh
Voting Board Members
25
Independent Board Members
25
Employees
617
Volunteers
291

Preparer

Firm
Kirsch CPA Group LLC
Address
2 S Third Street Suite 400, Hamilton, OH 45011
Preparer
Jill Frieden
Phone
5138586040
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1 Mission

Our Cause Defines Us We understand that enduring personal and societal transformation happens through collective effort. That's why, at the Y, our mission is to fortify communities. Each day, we stand shoulder to shoulder with our neighbors to ensure that everyone, regardless of age, income, background, or abilities, has access to opportunities for learning, growth, and flourishing. Our Strength is in Community The YMCA mission comes alive through three areas of focus that help people: * YOUTH DEVELOPMENT: Nurturing the potential of every child and teen. * HEALTHY LIVING: Improving the community's health and well-being. * SOCIAL RESPONSIBILITY: Giving back and providing support to our neighbors. The YMCA mission comes alive through the efforts of: * Paid staff - full and part time; from teens to seniors * Volunteers - who lead program and make policy * Members - who are mentors, coaches and donors At the root of our mission is a commitment to the YMCA values education program entitled Character Development. Character development focuses on five core values - caring, faith, honesty, respect, and responsibility. These values provide the fundamental basis for all YMCA operations, staff development, program development, and program delivery. The YMCA stands together with families, schools, churches, businesses, hospitals, government agencies, and other organizations to build strong kids, strong families, and strong communities. In today's society, the YMCA's role is to give youth and adults experiences that help them develop a set of positive values, morals, and ethics that they will live by. It is essential to a successful, strong The YMCA's strength is about more than building muscle. It's about family; serving 23,014 members and 1538 program participants of all ages forming our YMCA family. It's about options-more than 200 programs allow people to choose the activity that best supports their interests. Building a foundation - youth were provided positive opportunities through outreach programs and membership. And, it's about working together - Community collaborations with local hospitals, schools, churches, parks, and other non-profit organizations. The Great Miami Valley YMCA served at seven branches throughout Butler County. The YMCA reaches out well beyond their own brick and mortar, by extending programs and services in partnership with more than 75 schools, churches, public facilities, and other organizations.

Form 990, Part III, Line 4D Description of other program services

(Expenses $ 1,147,584 including grants of $ 8,656)(Revenue $ 1,002,019) SOCIAL RESPONSIBILITY- Giving back and supporting our neighbors by using our knowledge to develop stronger, more integrated communities. Giving & Volunteerism * 197 program volunteers and 94 policy volunteers dedicated their time and talents to a wide range of strategic planning, program instructing, sports coaching, and assisting at events wherever needed, led our Y with wisdom and compassion. * Charitable support and community partners are necessary to engage communities and address community needs 791 donors enabled us to raise $1,281,222 at the YMCA through individual gifts, corporate giving, foundation gifts, and United Way. Donations allow us to fulfill our mission of providing programs "for all." Community Outreach Initiatives/Collaborations * Joe Nuxhall Miracle League Fields- Through this collaboration, the Y operates adaptive baseball leagues for 223 developmentally delayed youth, ages 5-16. This league creates recreational opportunities for youth in an accepting, safe and fun environment for them to play baseball. With this program, 188 program volunteers provided over 752 hours of service to children with physical and intellectual disabilities. * Safety Around Water-More than 394 underserved youth in the Hamilton and Middletown communities learned basic swimming skills and water safety. Youth in this free program gained a sense of accomplishment, increased self-confidence and security near the water. * Miami Valley YMCA are collaborating with a variety of local non-profits, in an effort to enhance the facility and programs offered at the Community Center. The BTW Community Center Collaboration includes the City of Hamilton, the Fitton Center for Creative Arts, Miami University, University of Cincinnati, and the YMCA to partner on program offerings to serve the Second Ward of Hamilton. * This collaboration provides 231 youth with programs that represent the programmatic expertise of each agency. From swim lessons to homework assistance, from art lessons to social-emotional focused activities, the size and scope of this effort is uniquely inspiring. * The YMCA was approached by the City of Hamilton in 2012 with a request that the YMCA become the lead managing entity at the Community Center. The YMCA then invited multiple community partners whose combined expertise can serve the BTW Community Center with effective programming.

Form 990, Part XI, Line 9 Other changes in net assets or fund balances

Change in fair value of interest rate swap - -112250;

Financial Statement Notes

Schedule D, Part V, Line 4 Intended uses of endowment funds

The income and appreciation of the endowment funds are available for the general operating purposes of the Great Miami Valley YMCA

Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote

Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the Association and recognize a tax liability if the Association has taken an uncertain position that more likely than not would fail to be sustained upon examination by the Internal Revenue Service. As discussed above, the Association is exempt from federal income taxes and management believes the Association has not engaged in any activities that would disqualify it from tax-exempt status or incur a tax obligation for the years ended December 31, 2024 or 2023. The Association believes their estimates are appropriate based on current facts and circumstances. The Association is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The Association's policy with regard to interest and penalty, if incurred, is to recognize interest through interest expense and penalties through other expenses.

Schedule D, Part XI, Line 4(B) Other revenues in form 990 not in audited financial statements

Purchases Netted Against Inventory Sales - -23670 Rental Expenses Netted Against Income - -23375 Other - 14317

Schedule D, Part XII, Line 2(D) Other expenses in audited financial statements not in form 990

Purchases Netted Against Inventory Sales - 23670 Rental Expenses Netted Against Revenue - 23375 Other - -14316

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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