Civic Intelligence

Ralph J Stolle Countryside YMCA Of

EIN 51-0181689 • 501(c)3 • Lebanon, OH

Profile

To put Christian principles into practice through programs that build healthy spirit, mind and body for all.

1699 Deerfield RoadLebanon, OH 45036-9215

www.countrysideymca.org

Siviq Scores

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

Liabilities / Assets

56th percentile

0.27x

Higher debt load relative to assets than 56% of similar nonprofits.

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

Liabilities / Revenue

70th percentile

0.61x

Higher debt load relative to revenue than 70% of similar nonprofits.

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

Net Margin

27th percentile

-2.5%

Higher net margin than 27% of similar nonprofits.

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

Top Officer Pay

37th percentile

$212,853

Higher top officer pay than 37% of similar nonprofits.

Top officer pay equals 1.4% of source-year revenue.

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

Asset Growth

30th percentile

0.1%

Faster asset growth than 30% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

43rd percentile

5.0%

Faster revenue growth than 43% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Up

$34,194,828

Up $26,983 (+0.1%) from 2023

Liabilities

Up

$9,300,748

Up $103,688 (+1.1%) from 2023

Net Assets

Down

$24,894,080

Down $76,705 (-0.3%) from 2023

Revenue

Up

$15,206,354

Up $719,788 (+5.0%) from 2023

Expenses

Up

$15,592,813

Up $984,707 (+6.7%) from 2023

Net Income

Down

-$386,459

Down $264,919 (-218%) from 2023

Trend Graphs

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2010: $23,186,370Liabilities 2010: $4,988,520Net Assets 2010: $18,197,8502010Assets 2011: $22,602,209Liabilities 2011: $4,125,607Net Assets 2011: $18,476,6022011Assets 2012: $22,388,586Liabilities 2012: $3,583,610Net Assets 2012: $18,804,9762012Assets 2013: $22,054,063Liabilities 2013: $2,371,437Net Assets 2013: $19,682,6262013Assets 2014: $29,486,039Liabilities 2014: $9,381,336Net Assets 2014: $20,104,7032014Assets 2015: $29,519,107Liabilities 2015: $9,767,388Net Assets 2015: $19,751,7192015Assets 2016: $28,690,990Liabilities 2016: $9,008,381Net Assets 2016: $19,682,6092016Assets 2017: $29,071,365Liabilities 2017: $8,306,915Net Assets 2017: $20,764,4502017Assets 2018: $28,272,255Liabilities 2018: $8,007,064Net Assets 2018: $20,265,1912018Assets 2019: $28,848,177Liabilities 2019: $7,859,629Net Assets 2019: $20,988,5482019Assets 2020: $28,546,560Liabilities 2020: $7,070,707Net Assets 2020: $21,475,8532020Assets 2021: $28,896,858Liabilities 2021: $6,855,842Net Assets 2021: $22,041,0162021Assets 2022: $31,998,049Liabilities 2022: $7,474,093Net Assets 2022: $24,523,9562022Assets 2023: $34,167,845Liabilities 2023: $9,197,060Net Assets 2023: $24,970,7852023Assets 2024: $34,194,828Liabilities 2024: $9,300,748Net Assets 2024: $24,894,0802024

Highlighted filing

2024

Assets$34,194,828
Liabilities$9,300,748
Net Assets$24,894,080

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $9,444,8132010Expenses 2011: $9,456,4332011Expenses 2012: $9,644,9852012Revenue 2013: $10,474,763Expenses 2013: $9,946,127Net Income 2013: $528,6362013Revenue 2014: $10,672,015Expenses 2014: $10,235,422Net Income 2014: $436,5932014Revenue 2015: $11,005,035Expenses 2015: $10,977,730Net Income 2015: $27,3052015Revenue 2016: $11,133,931Expenses 2016: $11,361,894Net Income 2016: -$227,9632016Revenue 2017: $12,690,663Expenses 2017: $12,053,585Net Income 2017: $637,0782017Revenue 2018: $12,225,776Expenses 2018: $12,244,342Net Income 2018: -$18,5662018Revenue 2019: $12,805,459Expenses 2019: $12,723,117Net Income 2019: $82,3422019Revenue 2020: $11,632,611Expenses 2020: $11,438,646Net Income 2020: $193,9652020Revenue 2021: $12,691,382Expenses 2021: $12,624,163Net Income 2021: $67,2192021Revenue 2022: $17,030,140Expenses 2022: $13,515,050Net Income 2022: $3,515,0902022Revenue 2023: $14,486,566Expenses 2023: $14,608,106Net Income 2023: -$121,5402023Revenue 2024: $15,206,354Expenses 2024: $15,592,813Net Income 2024: -$386,4592024

Highlighted filing

2024

Revenue$15,206,354
Expenses$15,592,813
Net Income-$386,459

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$34.2$9.30$24.9$15.2$15.6$0.39
2023Detailed filing. Detailed filing data is available for this year.$34.2$9.20$25.0$14.5$14.6$0.12
2022Detailed filing. Detailed filing data is available for this year.$32.0$7.47$24.5$17.0$13.5$3.52
2021Detailed filing. Detailed filing data is available for this year.$28.9$6.86$22.0$12.7$12.6$0.07
2020Detailed filing. Detailed filing data is available for this year.$28.5$7.07$21.5$11.6$11.4$0.19
2019Detailed filing. Detailed filing data is available for this year.$28.8$7.86$21.0$12.8$12.7$0.08
2018Detailed filing. Detailed filing data is available for this year.$28.3$8.01$20.3$12.2$12.2$0.02
2017Detailed filing. Detailed filing data is available for this year.$29.1$8.31$20.8$12.7$12.1$0.64
2016Detailed filing. Detailed filing data is available for this year.$28.7$9.01$19.7$11.1$11.4$0.23
2015Detailed filing. Detailed filing data is available for this year.$29.5$9.77$19.8$11.0$11.0$0.03
2014Detailed filing. Detailed filing data is available for this year.$29.5$9.38$20.1$10.7$10.2$0.44
2013Detailed filing. Detailed filing data is available for this year.$22.1$2.37$19.7$10.5$9.95$0.53
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.4$3.58$18.8$9.64
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.6$4.13$18.5$9.46
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.2$4.99$18.2$9.44
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 30, 2025
Return Version
2024v5.2
Gross Receipts
$17,642,835
Mission and Program Overview

Mission

To put christian principles into practice through programs that build healthy spirit, mind and body for all.

To put christian principles into practice through programs that build healthy spirit, mind and body for all. The organization's areas of focus are youth development, healthy living, and social responsibility. Every day, the y ensures that everyone, regardless of age, income or background, has the opportunity to learn, grow, and thrive. Countryside ymca is a membership association of families, men, women and children of all ages, abilities, income, races and religions. Countryside ymca serves more than 30,000 persons as members and program participants in a service area of approximately 250,000 persons. Annually, countryside ymca provides financial aid through scholarship memberships to nearly 500 families, in the warren county service area. The ymca's board of directors and trustees are made up of volunteers who give countless hours to the organization.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$18,891,993$18,858,102▼ $33,891
Savings and Temporary Cash Investments$7,333,541$7,328,020▼ $5,521
Investments in Publicly Traded Securities$6,367,222$6,659,477▲ $292,255
Accounts Receivable$280,835$334,961▲ $54,126
Pledges and Grants Receivable$496,088$296,497▼ $199,591
Prepaid Expenses and Deferred Charges$160,594$176,008▲ $15,414
Total Assets$34,167,845$34,194,828▲ $26,983
Other Assets Total$637,572$541,763▼ $95,809
Liabilities
Tax Exempt Bond Liabilities$5,330,820$4,903,822▼ $426,998
Mortgage Notes Payable Secured by Investment Property$2,477,455$2,962,796▲ $485,341
Accounts Payable and Accrued Expenses$522,999$638,278▲ $115,279
Other Liabilities$532,022$441,491▼ $90,531
Deferred Revenue$333,764$354,361▲ $20,597
Total Liabilities$9,197,060$9,300,748▲ $103,688
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$22,751,623$22,986,603▲ $234,980
Net Assets With Donor Restrictions$2,219,162$1,907,477▼ $311,685
Total Net Assets Fund Balance$24,970,785$24,894,080▼ $76,705
Total Liabilities and Net Assets / Fund Balance$34,167,845$34,194,828▲ $26,983

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$15,785,992$20,294,095$34,981,127
Equipment$1,371,991$2,972,061$4,344,052
Land$1,700,119-$1,555,881

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$68,373-▲ $600-$68,973
2023$67,819-▲ $554-$68,373
2022$67,583-▲ $236-$67,819
2021$67,477-▲ $106-$67,583
2020$66,783-▲ $694-$67,477
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Chris JohnsonCEO/presidentFT$178,432$34,421$212,853
Renee LayCFOFT$113,675$34,002$147,677
Trish KitchellCOOFT$111,968$21,316$133,284
Stanley LayJanitorial/mowing Contracts EmployeeFT$105,577-$105,577
Matthew BrunsChief Development DirectorFT$101,156-$101,156

Board Members and Trustees

NameTitle
Jeff MitchellChairperson
Zach BurnsVice Chairperson
Becky HillDirector
Bill HaynesDirector
Cathy HowellDirector
David NewmanDirector
Eric MeilstrupDirector
Isaac SeeversDirector
Kathleen StolleDirector
Lynn PayneDirector
Mary KaufmanDirector
Megan ManuelDirector
Mike CarrollDirector
Missy CottmanDirector
Randy KronourDirector
Roy MckayDirector
Scott BrunkaDirector
Spence CropperDirector
Stephen WilsonDirector
Ted RippergerDirector
Larry HollingsheadSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$545,226
Program Service Revenue
$13,611,555
Investment Income
$528,627
Other Revenue
$520,946
All Other Contributions
$473,471
Change in Net Assets
$-386,459

Audited Revenue Reconciliation

Revenue per Audited Statements
$15,349,917
Revenue Not Reported on Financial Statements
$-143,563
Revenue Not Reported on Form 990
$309,754
Other Revenue Adjustments
$-143,563
Total Revenue per Audited Statements
$15,659,671
Total Revenue per Form 990
$15,206,354
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$9,065,506
Other Expenses$6,352,554
Grants and Similar Amounts Paid$174,753
Total Fundraising Expense$118,547
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$6,296,083$605,719$101,195$7,002,997
Occupancy$1,518,554--$1,518,554
Depreciation Depletion$1,359,126--$1,359,126
Other Employee Benefits$535,532$64,142$4,459$604,133
Payroll Taxes$505,378$47,371$3,293$556,042
Pension Plan Contributions$431,287$51,657$3,591$486,535
Current Officers, Directors, Trustees, and Key Employees$373,826$35,964$6,009$415,799
Information Technology$396,106--$396,106
Interest-$379,812-$379,812
All Other Expenses$197,892--$197,892
Grants to Domestic Individuals$174,753--$174,753
Other Expenses$166,027$224,954-$166,027
Payments to Affiliates$4,267$104,821-$109,088
Advertising$51,106$51,106-$102,212
Office Expenses$28,807$10,343-$39,150
Fees for Services Accounting$38,480--$38,480
Conferences and Meetings$32,477--$32,477
Fees for Services Legal$7,351--$7,351
Fees for Services Lobbying$2,516--$2,516
Total Functional Expenses$13,898,377$1,575,889$118,547$15,592,813

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$15,736,376
Expenses per Audited Statements$15,592,813
Total Expenses per Form 990$15,592,813
Expenses Not Reported on Form 990$143,563
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$164,573
Fundraising Direct Expenses$60,833
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$120,699$104,299$34,910$69,389
Golf Outing$28,270$17,915$1,303$16,612
Total Events$191,328$164,573$60,833$103,740
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Stan LayHusband of Renee Lay.Janitorial Contracts / Mowing Contract / Ymca EmployeeNo$105,577
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$441,491

Bond Issues

BondIssuerIssuedIssue PricePurpose
AWarren County Port Authority2014-06-30$8,800,000Refunding of series 2009 bonds; phase 3 2017 building renovation project

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$7,696,012-$3,425,140$68,385

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
Yes
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
Yes
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Stephen wilson, eric meilstrup, and spence cropper have a business relationship.

Form 990, Part VI, Section A, Line 6

Those who pay to join the association are members. Anyone who is 18 years or older is a voting member.

Form 990, Part VI, Section A, Line 7A

Any member who is 18 years of age is a voting member of the association. Each member receives one vote and the responsibilities of the voting members are: a. To maintain their membership in the association in proper status b: to amend the constitution c: to nominate and elect the board of directors d: to vote and, if eligible and elected, to hold office e: to cooperate actively in achieving the purposes and program of the association through service on committees or in other ways. F: to represent the association in the regional assembly of the ymca of the usa if and when duly authorized under the stated requirements of such representations.

Form 990, Part VI, Section A, Line 7B

Voting members may amend the constitution by the vote of two-thirds of the voting members present at any regularly constituted meeting of the association provided the substance of such amendment(s) shall have been submitted by the board of directors by mail to the voting membership at least 30 days prior to the meeting called for such purpose.

Form 990, Part VI, Section B, Line 11B

Annually the form 990 is reviewed by the executive director and cfo who then presents it to the finance committee of the board and trustees for approval prior to the time of filing the form 990 with the irs. Copies of the form 990 are made available to the board of directors and trustees upon request.

Form 990, Part VI, Section B, Line 12C

Questionnaires are sent to all officers, trustees and key employees on an annual basis.

Form 990, Part VI, Section B, Line 15A

The board of directors, compensation committee, conducts a salary comparison to determine proper compensation for the ceo (executive director). The ceo is evaluated on the prior year's performance and completion of goals. The committee's compensation decision is documented by the chairman of the board of directors.

Form 990, Part VI, Section C, Line 19

The association makes available to the public its governing documents, conflict of interest policy and financial statements upon request for the same period of disclosure as set forth in section 6104(d).

Filing and Contact Details

Filer

Filer Name
Ralph J Stolle Countryside Ymca of
EIN
51-0181689
Phone
5139321424
Address
1699 DEERFIELD ROAD, LEBANON, OH 45036-9215
Doing Business As
Countryside Ymca

Signing Officer

Name
Renee M Lay
Title
CFO
Phone
5139321424
Signed
2025-06-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chris Johnson
Formed
1976
Legal Domicile
Oh
Voting Board Members
21
Independent Board Members
21
Employees
849
Volunteers
516

Preparer

Firm
Brixey & Meyer Inc
Address
2991 NEWMARK DRIVE, MIAMISBURG, OH 45342
Preparer
Victoria L Koeper
Phone
9372914110
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Equipment rental & main: program service expenses 105,223. Management and general expenses 0. Fundraising expenses 0. Total expenses 105,223. Booster club: program service expenses 92,669. Management and general expenses 0. Fundraising expenses 0. Total expenses 92,669.

FORM 990, PART XII, LINE 2C:

The process has not changed from prior year.

Financial Statement Notes

PART X, LINE 2:

Income tax footnote from the december 31, 2023 audited financial statements: the association is exempt from federal income taxes under internal revenue code (irc) section 501(c)(3) and is classified as other than a private foundation by the irc.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Fundraising events expense reported with revenue -60,833 cost of goods sold reported with revenue -2,730 rental expenses reported with revenue -80,000

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Fundraising events expense reported with revenue 60,833 cost of goods sold reported with revenue 2,730 rental expenses reported with revenue 80,000

PART V, LINE 4:

The association's endowment consists of a donor-restricted fund created to maintain and improve the association's nature trail.

Raw XML AppendixShowing 400 of 838 raw XML fields

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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IRS990/ActivityOrMissionDesc0TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL. THE ORGANIZATION'S AREAS OF FOCUS ARE YOUTH DEVELOPMENT, HEALTHY LIVING, AND SOCIAL RESPONSIBILITY. EVERY DAY, THE Y ENSURES THAT EVERYONE, REGARDLESS OF AGE, INCOME OR BACKGROUND, HAS THE OPPORTUNITY TO LEARN, GROW, AND THRIVE. COUNTRYSIDE YMCA IS A MEMBERSHIP ASSOCIATION OF FAMILIES, MEN, WOMEN AND CHILDREN OF ALL AGES, ABILITIES, INCOME, RACES AND RELIGIONS. COUNTRYSIDE YMCA SERVES MORE THAN 30,000 PERSONS AS MEMBERS AND PROGRAM PARTICIPANTS IN A SERVICE AREA OF APPROXIMATELY 250,000 PERSONS. ANNUALLY, COUNTRYSIDE YMCA PROVIDES FINANCIAL AID THROUGH SCHOLARSHIP MEMBERSHIPS TO NEARLY 500 FAMILIES, IN THE WARREN COUNTY SERVICE AREA. THE YMCA'S BOARD OF DIRECTORS AND TRUSTEES ARE MADE UP OF VOLUNTEERS WHO GIVE COUNTLESS HOURS TO THE ORGANIZATION.
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IRS990/Desc0ONE AREA OF PROGRAMMING IS YOUTH DEVELOPMENT, WHERE YOUTH ARE ENCOURAGED TO DISCOVER THEIR POTENTIAL AND LEARN WHAT THEY CAN ACHIEVE. EACH YEAR AT COUNTRYSIDE YMCA, IN CHILDCARE AND CAMP, SEVERAL THOUSAND YOUTH CULTIVATE THE VALUES, SKILLS AND RELATIONSHIPS THAT LEAD TO POSITIVE BEHAVIORS, BETTER HEALTH AND EDUCATIONAL ACHIEVEMENT. THE CHILDCARE PROGRAMS PROVIDE DAYCARE SERVICE OR PRESCHOOL TO CHILDREN IN THE COMMUNITY. IN ALL CASES, THE CHILD BASED PROGRAMMING BUILDS ON THE Y'S CORE VALUES OF CARING, RESPECT, RESPONSIBILITY, HONESTY AND FAITH, WITH THE GOAL TO BUILD CHILDREN OF CHARACTER. CHILDCARE AND PRESCHOOLS PROVIDE VALUABLE SERVICES TO PARENTS AND CHILDREN. THESE PROGRAMS PROVIDE DAY CARE, EDUCATION AND VALUES THROUGH PROGRAMS THAT STRESS POSITIVE USE OF LEISURE TIME. COUNTRYSIDE HAS CHILDCARE/BEFORE & AFTERSCHOOL PROGRAM LOCATIONS IN LEBANON, LITTLE MIAMI AND CLINTON MASSIE. COUNTRYSIDE YMCA OPERATES AN EARLY LEARNING LITERACY PRESCHOOL PROGRAM FOR AREA SECTION EIGHT HOUSING COMPLEXES TO PROVIDE PREKINDERGARTEN EXPERIENCES TO UNDERPRIVILEGED PRESCHOOLERS IN AN EFFORT TO BETTER PREPARE THEM FORKINDERGARTEN. BEFORE AND AFTER SCHOOL PROGRAMS, OFFERED AT THREE DIFFERENT LOCATIONS THROUGHOUT WARREN COUNTRY, PROVIDE A SAFE, AFFORDABLE AND ENRICHING OPPORTUNITY TO YOUTH, AND ACCOMMODATE WORKING PARENTS. OVER 700 DIFFERENT CHILDREN ARE SERVED ANNUALLY IN ALL THE CHILDCARE PROGRAMS, AND MANY OF THESE RECEIVE FINANCIAL AID BECAUSE OF AN INABILITY TO PAY. SUMMER DAY CAMP SERVES OVER 450 CHILDREN PER DAY AND DEVELOPS SOCIAL SKILLS AND PHYSICAL ABILITIES, PROVIDES SUPERVISED OUTDOOR PLAY TIME, FOSTERS APPRECIATION OF THE ENVIRONMENT, AND EXPOSES CHILDREN TO THE ARTS. CAMPERS DEVELOP LEADERSHIP CHARACTERISTICS LIKE SELF-RELIANCE AND INDEPENDENT DECISION MAKING. ALL CAMPS ARE VALUE BASED AND STRESS THE Y'S CORE VALUES OF CARING, RESPECT, HONESTY, RESPONSIBILITY AND FAITH. PROGRAM FINANCIAL ASSISTANCE WAS MADE AVAILABLE TO THOSE IN FINANCIAL NEED.
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