YMCA PGH - FY25 990 (public)

PUBLIC DISCLOSURE COPY

Form

8868

(Rev. January 2025)

Application for Extension of Time To File an Exempt Organization Return or Excise Taxes Related to Employee Benefit Plans

OMB No. 1545-0047

File a separate application for each return.

Department of the Treasury Internal Revenue Service

Go to www.irs.gov/Form8868 for the latest information.

Electronic filing (e-file). You can electronically file Form 8868 to request up to a 6-month extension of time to file any of the forms listed below except for Form 8870, Information Return for Transfers Associated With Certain Personal Benefit Contracts. An extension request for Form 8870 must be sent to the IRS in a paper format (see instructions). For more details on the electronic filing of Form 8868, visit www.irs.gov/e-file-providers/e-file-for-charities-and-non-profits.

Caution: If you are going to make an electronic funds withdrawal (direct debit) with this Form 8868, see Form 8453-TE and Form 8879-TE for payment instructions.

All corporations required to file an income tax return other than Form 990-T (including 1120-C filers), partnerships, REMICs, and trusts must use Form 7004 to request an extension of time to file income tax returns.

Part I - Identification Name of exempt organization, employer, or other filer, see instructions.

Type or Print File by the due date for filing your return. See instructions.

Taxpayer identification number (TIN)

YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER PITTSBURGH

25-0969497

Number, street, and room or suite no. If a P.O. box, see instructions.

651 HOLIDAY DRIVE, 5200

City, town or post office, state, and ZIP code. For a foreign address, see instructions.

PITTSBURGH, PA

15220

Enter the Return Code for the return that this application is for (file a separate application for each return)

01

Application Is For

Return

Application Is For

Return

Form 990 or Form 990-EZ

Code 01

Form 4720 (other than individual)

Code 09

Form 4720 (individual)

03

Form 5227

10

Form 990-PF

04

Form 6069

11

Form 990-T (sec. 401(a) or 408(a) trust)

05

Form 8870

12

Form 990-T (trust other than above)

06

Form 5330 (individual)

13

Form 990-T (corporation)

07

Form 5330 (other than individual)

14

Form 1041-A

08

Form 990-T (governmental entities)

15

¥ After you enter your Return Code, complete either Part II or Part III. Part III, including signature, is applicable only for an extension of time to file Form 5330. ¥ If this application is for an extension of time to file Form 5330, you must enter the following information.

Plan Name Plan Number Plan Year Ending (MM/DD/YYYY) Part II - Automatic Extension of Time To File for Exempt Organizations (see instructions) The books are in the care of JORDAN FRAZIER

651 HOLIDAY DR., STE 5200 - PITTSBURGH, PA 15220 412-951-5662 Telephone No. Fax No.

¥ If the organization does not have an office or place of business in the United States, check this box ~~~~~~~~~~~~~~~~~~~ ¥ If this is for a Group Return, enter the organization's four-digit Group Exemption Number (GEN) . If this is for the whole group, check this box . If it is for part of the group, check this box and attach a list with the names and TINs of all members the extension is for.

I request an automatic 6-month extension of time until

1

FEBRUARY 15

, 20

26

, to file the exempt organization return for

the organization named above. The extension is for the organization's return for:

X

calendar year 20 tax year beginning

or

APR 1

, 20 24

If the tax year entered in line 1 is for less than 12 months, check reason:

2

, and ending Initial return

MAR 31 .

, 20 25

Final return

Change in accounting period 3a

If this application is for Forms 990-PF, 990-T, 4720, or 6069, enter the tentative tax, less 3a

$

0.

estimated tax payments made. Include any prior year overpayment allowed as a credit.

3b

$

0.

Balance due. Subtract line 3b from line 3a. Include your payment with this form, if required, by using EFTPS (Electronic Federal Tax Payment System). See instructions.

3c

$

0.

any nonrefundable credits. See instructions. b c

If this application is for Forms 990-PF, 990-T, 4720, or 6069, enter any refundable credits and

For Privacy Act and Paperwork Reduction Act Notice, see instructions.

LHA

423841 01-02-25

Form 8868 (Rev. 1-2025)

** PUBLIC DISCLOSURE COPY **

Form

990

Department of the Treasury Internal Revenue Service

Return of Organization Exempt From Income Tax APR 1, 2024

and ending

C Name of organization

applicable: Address change Name change Initial return Final return/ terminated Amended return Application pending

2024

Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) Do not enter social security numbers on this form as it may be made public.

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

A For the 2024 calendar year, or tax year beginning B Check if

OMB No. 1545-0047

Open to Public Inspection

MAR 31, 2025

D Employer identification number

YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER PITTSBURGH

25-0969497

Doing business as Number and street (or P.O. box if mail is not delivered to street address)

Room/suite E Telephone number

651 HOLIDAY DRIVE

5200

City or town, state or province, country, and ZIP or foreign postal code

G

Expenses

Revenue

Activities & Governance

15220 H(a) Is this a group return for subordinates? ~~ F Name and address of principal officer: AMY KIENLE Yes X No SAME AS C ABOVE H(b) Are all subordinates included?

Yes No ) If "No," attach a list. See instructions 501(c) ( (insert no.)

4947(a)(1) or 527 I Tax-exempt status: X 501(c)(3) WWW.PITTSBURGHYMCA.ORG H(c) Group exemption number J Website: Trust Association Other K Form of organization: X Corporation L Year of formation: 1854 M State of legal domicile: PA Part I Summary 1 Briefly describe the organization's mission or most significant activities: PROVIDE OPPORTUNTIES FOR INDIVIDUALS AND FAMILIES TO GROW IN SPIRIT, MIND AND BODY.

Net Assets or Fund Balances

PITTSBURGH, PA

(412) 227-3800 36,598,526.

Gross receipts $

2

Check this box

3

Number of voting members of the governing body (Part VI, line 1a)

if the organization discontinued its operations or disposed of more than 25% of its net assets. ~~~~~~~~~~~~~~~~~~~~

3

4

Number of independent voting members of the governing body (Part VI, line 1b) ~~~~~~~~~~~~~~

4

5

Total number of individuals employed in calendar year 2024 (Part V, line 2a) ~~~~~~~~~~~~~~~~

5

6

Total number of volunteers (estimate if necessary) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

6

7 a Total unrelated business revenue from Part VIII, column (C), line 12 ~~~~~~~~~~~~~~~~~~~~ b Net unrelated business taxable income from Form 990-T, Part I, line 11 Prior Year

7a

8

Contributions and grants (Part VIII, line 1h)

9

Program service revenue (Part VIII, line 2g)

~~~~~~~~~~~~~~~~~~~~~

10

~~~~~~~~~~~~~~~~~~~~~ Investment income (Part VIII, column (A), lines 3, 4, and 7d) ~~~~~~~~~~~~~

11

Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) ~~~~~~~~

12

Total revenue - add lines 8 through 11 (must equal Part VIII, column (A), line 12)

13

Grants and similar amounts paid (Part IX, column (A), lines 1-3)

14

Benefits paid to or for members (Part IX, column (A), line 4)

15

Salaries, other compensation, employee benefits (Part IX, column (A), lines 5-10) ~~~

~~~~~~~~~~~

~~~~~~~~~~~~~

16a Professional fundraising fees (Part IX, column (A), line 11e) ~~~~~~~~~~~~~~

515,511. b Total fundraising expenses (Part IX, column (D), line 25) 17 Other expenses (Part IX, column (A), lines 11a-11d, 11f-24e) ~~~~~~~~~~~~~ 18

Total expenses. Add lines 13-17 (must equal Part IX, column (A), line 25) ~~~~~~~

19

Revenue less expenses. Subtract line 18 from line 12 Total assets (Part X, line 16)

~~~~~~~~~~~~~~~~~~~~~~~~~~~~

21

Total liabilities (Part X, line 26)

~~~~~~~~~~~~~~~~~~~~~~~~~~~

22

Net assets or fund balances. Subtract line 21 from line 20

Current Year

6,637,728.

22,544,069.

806,494.

141,814.

30,130,105.

76,886.

0.

14,527,284.

0.

8,095,336.

23,087,327.

2,384,037.

446,985.

34,013,685.

49,216.

0.

15,193,367.

0.

14,823,571.

29,427,741.

702,364.

15,368,080.

30,610,663.

3,403,022.

Beginning of Current Year

20

Part II

7b

43 42 1331 2108 0.

0.

74,462,334.

16,952,403.

57,509,931.

End of Year

85,926,926.

25,601,216.

60,325,710.

Signature Block

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.

Sign Here

Signature of officer

Date

AMY H. KIENLE, PRESIDENT AND CEO Type or print name and title Preparer's name

Date

Preparer's signature

SARAH R. PIOT SARAH R. PIOT SCHNEIDER DOWNS & CO., INC. Preparer Firm's name Use Only Firm's address ONE PPG PLACE, SUITE 1700 PITTSBURGH, PA 15222-5416 Paid

Check if self-employed

PTIN

P01358891 25-1408703 Firm's EIN Phone no. 412-261-3644

May the IRS discuss this return with the preparer shown above? See instructions

LHA For Paperwork Reduction Act Notice, see the separate instructions.

432001 12-10-24

X Yes

No Form 990 (2024)

YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER PITTSBURGH Form 990 (2024) Part III Statement of Program Service Accomplishments

25-0969497

Check if Schedule O contains a response or note to any line in this Part III 1

2

X

Briefly describe the organization's mission:

SEE SCHEDULE O

Did the organization undertake any significant program services during the year which were not listed on the prior Form 990 or 990-EZ? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Yes

X No

Yes

X No

If "Yes," describe these new services on Schedule O. 3

Page 2

Did the organization cease conducting, or make significant changes in how it conducts, any program services? ~~~~~~ If "Yes," describe these changes on Schedule O.

4

Describe the organization's program service accomplishments for each of its three largest program services, as measured by expenses.

Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.

4a

15,197,816. including grants of $ 13,582,878. ) (Code: ) (Expenses $ ) (Revenue $ YOUTH DEVELOPMENT: THE YMCA BELIEVES THAT ALL CHILDREN AND TEENS HAVE POTENTIAL. IN 2025, WE PROVIDED SAFE, SUPPORTIVE, AND ENRICHING ENVIRONMENTS WHERE YOUNG PEOPLE COULD LEARN, GROW, AND THRIVE. SEE CONTINUATION ON SCHEDULE O.

4b

10,617,698. including grants of $ 9,261,455. ) (Code: ) (Expenses $ ) (Revenue $ HEALTHY LIVING: THE YMCA HELPS INDIVIDUALS AND FAMILIES LEAD HEALTHIER, MORE ACTIVE LIVES BY PROVIDING ACCESS TO FITNESS, EDUCATION, AND PREVENTIVE HEALTH PROGRAMS. SEE CONTINUATION ON SCHEDULE O.

4c

262,507. including grants of $ 49,216. ) (Revenue $ 242,994. ) (Code: ) (Expenses $ SOCIAL RESPONSIBILITY: THE YMCA IS COMMITTED TO ENSURING EVERYONE HAS THE OPPORTUNITY TO LEARN, GROW, AND THRIVE, ESPECIALLY THOSE FACING BARRIERS TO STABILITY AND SUCCESS. SEE CONTINUATION ON SCHEDULE O.

4d

Other program services (Describe on Schedule O.)

4e

Total program service expenses

(Expenses $

432002 12-10-24

including grants of $

26,078,021.

) (Revenue $

) Form 990 (2024)

YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER PITTSBURGH Form 990 (2024) Part IV Checklist of Required Schedules

25-0969497

Page 3 Yes

No

1

Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?

If "Yes," complete Schedule A ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

1

2

Is the organization required to complete Schedule B, Schedule of Contributors ? See instructions ~~~~~~~~~~~~~~

2

3

Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

3

Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

4

Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Rev. Proc. 98-19? If "Yes," complete Schedule C, Part III ~~~~~~~~~~~~~~~~~~~

5

X

Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part I

6

X

7

Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part II ~~~~~~~~~~~~~~

7

X

8

Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes," complete 8

X

amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services?

If "Yes," complete Schedule D, Part IV ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

9

X

Did the organization, directly or through a related organization, hold assets in donor-restricted endowments or in quasi-endowments? If "Yes," complete Schedule D, Part V ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

10

X

as applicable. a Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete Schedule D, Part VI ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

11a

X

b Did the organization report an amount for investments - other securities in Part X, line 12, that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VII ~~~~~~~~~~~~~~~~~~~~~~~~~

11b

X

c Did the organization report an amount for investments - program related in Part X, line 13, that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIII ~~~~~~~~~~~~~~~~~~~~~~~~~

11c

X

4 5 6

Schedule D, Part III ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

X X X X

Did the organization report an amount in Part X, line 21, for escrow or custodial account liability; serve as a custodian for

9

10

If the organization's answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X,

11

d Did the organization report an amount for other assets in Part X, line 15, that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IX ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ e Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part X ~~~~~~

11d 11e

X

Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part X ~~~~

11f

X

12a Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete Schedule D, Parts XI and XII ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

12a

f

b Was the organization included in consolidated, independent audited financial statements for the tax year?

If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional ~~~~~ 13 Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E ~~~~~~~~~~~~~~

12b

X

X X

14a

X X

investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

14b

X

Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If "Yes," complete Schedule F, Parts II and IV ~~~~~~~~~~~~~~~~~~~~~~~~~~~~

15

X

Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If "Yes," complete Schedule F, Parts III and IV ~~~~~~~~~~~~~~~~~~~~~~~~~~

16

X

Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I. See instructions ~~~~~~~~~~~~~~~~~~~~

17

X

18

Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

18

19

Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes,"

14a Did the organization maintain an office, employees, or agents outside of the United States? ~~~~~~~~~~~~~~~~ b Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business,

15 16 17

complete Schedule G, Part III ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 20a Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H ~~~~~~~~~~~~~~~~~ b If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return? ~~~~~~~~~~ 21 Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If "Yes," complete Schedule I, Parts I and II ~~~~~~~~~~~~~~

432003 12-10-24

13

19 20a

X X X

20b

X 21 990 Form (2024)

YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER PITTSBURGH Form 990 (2024) Part IV Checklist of Required Schedules (continued)

25-0969497

Page 4 Yes

22 23

Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If "Yes," complete Schedule I, Parts I and III ~~~~~~~~~~~~~~~~~~~~~~~~~~

X

22

Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5, about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete

No

Schedule J ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

23

X

24 a Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If "Yes," answer lines 24b through 24d and complete Schedule K. If "No," go to line 25a ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

24a

X

b Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? ~~~~~~~~~~~ c Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease

24b

X

any tax-exempt bonds? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

24c

d Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year? ~~~~~~~~~~~

24d

X X

25 a Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I ~~~~~~~~~~~~~~~~

25a

X

b Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

25b

X

26

X

27

X

28a

X X

26

Did the organization report any amount on Part X, line 5 or 22, for receivables from or 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? If "Yes," complete Schedule L, Part II ~~~~~~~~~~~~~

27

Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these persons? If "Yes," complete Schedule L, Part III ~~~

28

Was the organization a party to a business transaction with one of the following parties? (See the Schedule L, Part IV, instructions for applicable filing thresholds, conditions, and exceptions): a A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If "Yes," complete Schedule L, Part IV ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ b A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV ~~~~~~~~~~~~~~~ c A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If "Yes," complete Schedule L, Part IV ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

28b

29

Did the organization receive more than $25,000 in noncash contributions? If "Yes," complete Schedule M ~~~~~~~~~

29

30

Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

30

31

Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I ~~~~~~

31

X X

32

Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

32

X

33

Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I ~~~~~~~~~~~~~~~~~~~~~~~~

33

X

34

Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and

28c

X

X

X

Part V, line 1 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

34

~~~~~~~~~~~~~~~~~~ 35 a Did the organization have a controlled entity within the meaning of section 512(b)(13)? b If "Yes" to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 ~~~~~~~~~~~~~~~~~~~

35a 35b

Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization?

If "Yes," complete Schedule R, Part V, line 2 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

36

X

Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI ~~~~~~~~

37

X

36 37 38

Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 19?

Note: All Form 990 filers are required to complete Schedule O

Part V

Statements Regarding Other IRS Filings and Tax Compliance

Check if Schedule O contains a response or note to any line in this Part V

X

1a Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable ~~~~~~~~~~~ 1a b Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable ~~~~~~~~~~ 1b c Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming

88 0

(gambling) winnings to prize winners?

432004 12-10-24

38

X

Yes

No

X 1c 990 Form (2024)

YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER PITTSBURGH Form 990 (2024) Part V Statements Regarding Other IRS Filings and Tax Compliance (continued)

25-0969497

Page 5 Yes

2a Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return ~~~~~~~~~~

1331 2a b If at least one is reported on line 2a, did the organization file all required federal employment tax returns? ~~~~~~~~~~ 3a Did the organization have unrelated business gross income of $1,000 or more during the year? ~~~~~~~~~~~~~~ b If "Yes," has it filed a Form 990-T for this year? If "No" to line 3b, provide an explanation on Schedule O ~~~~~~~~~~ 4a At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? ~~~~~~~

2b

No

X

3a

X

3b 4a

X

5a Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ~~~~~~~~~~~~ b Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction? ~~~~~~~~~

5a

X X

c If "Yes" to line 5a or 5b, did the organization file Form 8886-T? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 6a Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit

5c

b If "Yes," enter the name of the foreign country See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).

any contributions that were not tax deductible as charitable contributions?

7

~~~~~~~~~~~~~~~~~~~~~~~~

6a

b If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

6b

Organizations that may receive deductible contributions under section 170(c). a Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? b If "Yes," did the organization notify the donor of the value of the goods or services provided? ~~~~~~~~~~~~~~~

X

d If "Yes," indicate the number of Forms 8282 filed during the year ~~~~~~~~~~~~~~~~ 7d e Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?

~~~~~~~

7e

Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ~~~~~~~~~ g If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? ~ h If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?

X X

7g

Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the N/A sponsoring organization have excess business holdings at any time during the year? ~~~~~~~~~~~~~~~~~~~

9

Sponsoring organizations maintaining donor advised funds.

N/A a Did the sponsoring organization make any taxable distributions under section 4966? ~~~~~~~~~~~~~~~~~~~ N/A b Did the sponsoring organization make a distribution to a donor, donor advisor, or related person? ~~~~~~~~~~~~~ Section 501(c)(7) organizations. Enter: N/A a Initiation fees and capital contributions included on Part VIII, line 12 ~~~~~~~~~~~~~~~ b Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities ~~~~~~ Section 501(c)(12) organizations. Enter: N/A a Gross income from members or shareholders ~~~~~~~~~~~~~~~~~~~~~~~~~~ b Gross income from other sources. (Do not net amounts due or paid to other sources against

7f 7h

N/A N/A

8 9a 9b

10a 10b 11a

amounts due or received from them.) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 11b 12a Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?

N/A b If "Yes," enter the amount of tax-exempt interest received or accrued during the year 12b 13

7b

X X

7c

8

11

7a

X

c Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?

f

10

5b

12a

Section 501(c)(29) qualified nonprofit health insurance issuers.

N/A a Is the organization licensed to issue qualified health plans in more than one state? ~~~~~~~~~~~~~~~~~~~~~ Note: See the instructions for additional information the organization must report on Schedule O.

13a

b Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ~~~~~~~~~~~~~~~~~~~~~~

13b c Enter the amount of reserves on hand ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 13c 14a Did the organization receive any payments for indoor tanning services during the tax year? ~~~~~~~~~~~~~~~~ b If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation on Schedule O ~~~~~~~~~ 15

14a 14b

Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or 15

X

~~~~~~

16

X

Section 501(c)(21) organizations. Did the trust, or any disqualified or other person engage in any activities N/A that would result in the imposition of an excise tax under section 4951, 4952 or 4953? ~~~~~~~~~~~~~~~~~~~

17

excess parachute payment(s) during the year? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ If "Yes," see the instructions and file Form 4720, Schedule N. 16

X

Is the organization an educational institution subject to the section 4968 excise tax on net investment income?

If "Yes," complete Form 4720, Schedule O.

17

If "Yes," complete Form 6069.

432005 12-10-24

Form 990 (2024)

YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER PITTSBURGH 25-0969497 Form 990 (2024) Page 6 Part VI Governance, Management, and Disclosure. For each "Yes" response to lines 2 through 7b below, and for a "No" response to line 8a, 8b, or 10b below, describe the circumstances, processes, or changes on Schedule O. See instructions.

Check if Schedule O contains a response or note to any line in this Part VI

X

Section A. Governing Body and Management 1a Enter the number of voting members of the governing body at the end of the tax year ~~~~~~ If there are material differences in voting rights among members of the governing body, or if the governing

Yes

43

1a

body delegated broad authority to an executive committee or similar committee, explain on Schedule O. 1b b Enter the number of voting members included on line 1a, above, who are independent ~~~~~~ 2 Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other

42 X

officer, director, trustee, or key employee?

2

3

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization delegate control over management duties customarily performed by or under the direct supervision

3

4

of officers, directors, trustees, or key employees to a management company or other person? ~~~~~~~~~~~~~~~ Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? ~~~~~

5

Did the organization become aware during the year of a significant diversion of the organization's assets?

~~~~~~~~~

5

Did the organization have members or stockholders? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 7a Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

6

X

7a

X

b Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

7b

X

8a

X X

6

8

9

No

Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following: a The governing body? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ b Each committee with authority to act on behalf of the governing body? ~~~~~~~~~~~~~~~~~~~~~~~~~~ Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization's mailing address? If "Yes," provide the names and addresses on Schedule O

Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)

4

8b

X

9 Yes

10a Did the organization have local chapters, branches, or affiliates? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ b If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates,

10a

X

and branches to ensure their operations are consistent with the organization's exempt purposes? ~~~~~~~~~~~~~ 11a Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? b Describe on Schedule O the process, if any, used by the organization to review this Form 990.

12a Did the organization have a written conflict of interest policy? If "No," go to line 13 ~~~~~~~~~~~~~~~~~~~~~

10b

X X

b Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ~~~~~~ c Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe on Schedule O how this was done ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

12b

13

Did the organization have a written whistleblower policy? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

13

14

Did the organization have a written document retention and destruction policy? ~~~~~~~~~~~~~~~~~~~~~~

14

15

Did the process for determining compensation of the following persons include a review and approval by independent

11a 12a

12c

persons, comparability data, and contemporaneous substantiation of the deliberation and decision? a The organization's CEO, Executive Director, or top management official ~~~~~~~~~~~~~~~~~~~~~~~~~~ b Other officers or key employees of the organization ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

15a 15b

X X X

No

X X X X X X X

If "Yes" to line 15a or 15b, describe the process on Schedule O. See instructions.

16a Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

16a

X

b If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization's exempt status with respect to such arrangements?

Section C. Disclosure

16b

PA

17

List the states with which a copy of this Form 990 is required to be filed

18

Section 6104 requires an organization to make its Forms 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.

X Own website

19

X Another's website

X Upon request

Other (explain on Schedule O)

Describe on Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.

20

State the name, address, and telephone number of the person who possesses the organization's books and records

JORDAN FRAZIER - 412-951-5662 651 HOLIDAY DR., STE 5200, PITTSBURGH, PA

432006 12-10-24

15220 Form 990 (2024)

YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER PITTSBURGH 25-0969497 Form 990 (2024) Part VII Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors Check if Schedule O contains a response or note to any line in this Part VII

Page 7

X

Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees 1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization's tax year. ¥ List all of the organization's current officers, directors, trustees (whether individuals or organizations), regardless of amount of compensation.

Enter -0- in columns (D), (E), and (F) if no compensation was paid. ¥ List all of the organization's current key employees, if any. See the instructions for definition of "key employee." ¥ List the organization's five current highest compensated employees (other than an officer, director, trustee, or key employee) who received reportable compensation (box 5 of Form W-2, box 6 of Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the organization and any related organizations. ¥ List all of the organization's former officers, key employees, and highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations. ¥ List all of the organization's former directors or trustees that received, in the capacity as a former director or trustee of the organization, more than $10,000 of reportable compensation from the organization and any related organizations.

See the instructions for the order in which to list the persons above.

Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.

(1) AMY H. KIENLE PRESIDENT AND CEO (2) GREGORY SUPIANOSKI CHIEF EXPERIENCE OFFICER (3) CAROLYN GRADY-MOOKERJEE, SVP CHIEF DEVELOPMENT OFFICER (4) AARON GIBSON EXECUTIVE DIRECTOR (5) JORDAN FRAZIER (ENTERED 6/24) CHIEF FINANCIAL OFFICER (6) MICHAEL J. TOMERA CHAIR (7) MICHELE O'LEARY VICE CHAIR (8) RICHARD JEWELL TRUSTEE CHAIR (9) KEVIN ACKLIN DIRECTOR (EXIT 06/24) (10) JEFF BALTRUZAK DIRECTOR (ENTERED 07/24) (11) DAVID BLUEMLING DIRECTOR (12) PAUL CALI DIRECTOR (13) DAVID CALIGUIRI DIRECTOR (14) MAURA CERMAK DIRECTOR (15) ROBERT B. COTTINGTON DIRECTOR (16) BILL CRAMER DIRECTOR (EXIT 06/24) (17) PATRICIA DIULUS-MYERS DIRECTOR 432007 12-10-24

55.00 1.00 55.00 0.00 55.00 0.00 55.00 0.00 55.00 1.00 1.00 0.00 1.00 0.00 1.00 0.00 1.00 0.00 1.00 0.00 1.00 0.00 1.00 0.00 1.00 0.00 1.00 0.00 1.00 0.00 1.00 0.00 1.00 0.00

X

X

(D) Reportable compensation from the organization (W-2/1099-MISC/ 1099-NEC)

(E) Reportable compensation from related organizations (W-2/1099-MISC/ 1099-NEC)

Former

Highest compensated employee

Key employee

Institutional trustee

Officer

(B) (C) Position Average (do not check more than one box, unless person is both an hours per officer and a director/trustee) week (list any hours for related organizations below line) Individual trustee or director

(A) Name and title

(F) Estimated amount of other compensation from the organization and related organizations

215,494.

0.

53,335.

X

155,520.

0.

46,770.

X

159,423.

0.

17,306.

101,450.

0.

11,074.

X

78,743.

0.

0.

X

X

0.

0.

0.

X

X

0.

0.

0.

X

X

0.

0.

0.

X

0.

0.

0.

X

0.

0.

0.

X

0.

0.

0.

X

0.

0.

0.

X

0.

0.

0.

X

0.

0.

0.

X

0.

0.

0.

X

0.

0.

0.

X

0.

0.

0.

990 Form (2024)

X

YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER PITTSBURGH

25-0969497 Part VII Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)

(18) CATHY FITZGERALD DIRECTOR (EXIT 06/24) (19) BRIAN FRIDAY DIRECTOR (20) DAVID GROETSCH DIRECTOR (21) MANOJ JEGASOTHY DIRECTOR (EXIT 06/24) (22) REBEKAH BYERS KCEHOWSKI DIRECTOR (23) DAN LAVALLEE DIRECTOR (24) WALTER LEWIS DIRECTOR (25) LORETA MATHEO, MD DIRECTOR (26) PAUL MALONE DIRECTOR (ENTERED 07/24)

(D) Reportable compensation from the organization (W-2/1099-MISC/ 1099-NEC)

Page 8

(F) Estimated amount of other compensation from the organization and related organizations

X

0.

0.

0.

X

0.

0.

0.

X

0.

0.

0.

X

0.

0.

0.

X

0.

0.

0.

X

0.

0.

0.

X

0.

0.

0.

X

0.

0.

0.

X

0.

710,630.

0.

710,630.

1b Subtotal ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ c Total from continuation sheets to Part VII, Section A ~~~~~~~~~~~ 2

(E) Reportable compensation from related organizations (W-2/1099-MISC/ 1099-NEC)

Former

Highest compensated employee

Key employee

1.00 0.00 1.00 0.00 1.00 0.00 1.00 0.00 1.00 0.00 1.00 0.00 1.00 0.00 1.00 0.00 1.00 0.00

Institutional trustee

(B) (C) Position Average (do not check more than one hours per box, unless person is both an officer and a director/trustee) week (list any hours for related organizations below line) Individual trustee or director

(A) Name and title

Officer

Form 990 (2024)

d Total (add lines 1b and 1c) ~ Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable

0.

0.

0. 128,485.

0.

0.

0. 128,485.

4

compensation from the organization Yes 3 4

Did the organization list any former officer, director, trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

3

For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such individual ~~~~~~~~~~~~~

4

X X

5

Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person Section B. Independent Contractors 1

No

5

X

Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization's tax year.

(A) Name and business address

(B) Description of services

J C ORR & SON, INC CONSTRUCTION 438 SEVENTH AVE., ALTOONA, PA 16603 LAKEVIEW LODGE PARKHURST DINING SERVICES 285 E WATERFRONT DRIVE, HOMESTEAD, PA 15120 FOOD SERVICES LIMBACH COMPANY, LLC, 797 COMMONWEALTH DRIVE, WARRENDALE, PA 15086 HVAC SERVICES DECKMAN COMPANY DEHUMIDIFIER 1200 CUDDY LN., CUDDY, PA 15031 INSTALLATION YOCCA BUSINESS SYSTEMS, INC. PLAYGROUND 262 SHASTA DR., PITTSBURGH, PA 15239 INSTALLATION 2

(C) Compensation

1,955,274.

808,408.

534,455.

220,000.

188,177.

Total number of independent contractors (including but not limited to those listed above) who received more than

27 SEE PART VII, SECTION A CONTINUATION SHEETS

$100,000 of compensation from the organization 432008 12-10-24

Form 990 (2024)

YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER PITTSBURGH

Form 990

(27) KEVIN C. MEACHAM DIRECTOR (28) COLLEEN MORRIS DIRECTOR (29) RAFAEL MUNOZ DIRECTOR (30) HOLLY PISANELLI DIRECTOR (31) MICHAEL POLITE DIRECTOR (32) DREW PASTER DIRECTOR (ENTERED 07/24) (33) CURTIS RANDLE EL, III DIRECTOR (34) ELIZABETH RUBENSTEIN DIRECTOR (35) RAY STEEB DIRECTOR (36) MIKE TURZAI DIRECTOR (37) BONNIE VAN KIRK DIRECTOR (38) WALTER WERE DIRECTOR (39) JOHN BITTNER TRUSTEE (40) HOWELL BREEDLOVE TRUSTEE (41) DOUG GILLESPIE TRUSTEE (42) DANIEL GREALISH TRUSTEE (43) GARY HUNT TRUSTEE (44) MARGARET P. JOY TRUSTEE (45) THOMAS VAN KIRK TRUSTEE (46) DAVID MARTIN TRUSTEE (ENTERED 07/24) Total to Part VII, Section A, line 1c

1.00 0.00 1.00 0.00 1.00 0.00 1.00 0.00 1.00 0.00 1.00 0.00 1.00 0.00 1.00 0.00 1.00 0.00 1.00 0.00 1.00 0.00 1.00 0.00 1.00 0.00 1.00 0.00 1.00 0.00 1.00 0.00 1.00 0.00 1.00 0.00 1.00 0.00 1.00 0.00

(D) Reportable compensation from the organization (W-2/1099-MISC)

(E) Reportable compensation from related organizations (W-2/1099-MISC)

(F) Estimated amount of other compensation from the organization and related organizations

Former

Highest compensated employee

Key employee

(C) Position (check all that apply)

Institutional trustee

(B) Average hours per week (list any hours for related organizations below line)

Officer

(A) Name and title

432201 04-01-24

25-0969497

Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)

Individual trustee or director

Part VII Section A.

X

0.

0.

0.

X

0.

0.

0.

X

0.

0.

0.

X

0.

0.

0.

X

0.

0.

0.

X

0.

0.

0.

X

0.

0.

0.

X

0.

0.

0.

X

0.

0.

0.

X

0.

0.

0.

X

0.

0.

0.

X

0.

0.

0.

X

0.

0.

0.

X

0.

0.

0.

X

0.

0.

0.

X

0.

0.

0.

X

0.

0.

0.

X

0.

0.

0.

X

0.

0.

0.

X

0.

0.

0.

YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER PITTSBURGH

Form 990

(47) DANIEL ONORATO TRUSTEE (48) JAMES RUMBAUGH TRUSTEE (49) THOMAS J. GILLESPIE, JR. TRUSTEE (50) HOWARD WILLIAM HANNA, III TRUSTEE (51) RICHARD WITHERSPOON TRUSTEE

Total to Part VII, Section A, line 1c

1.00 0.00 1.00 0.00 1.00 0.00 1.00 0.00 1.00 0.00

(D) Reportable compensation from the organization (W-2/1099-MISC)

(E) Reportable compensation from related organizations (W-2/1099-MISC)

(F) Estimated amount of other compensation from the organization and related organizations

Former

Highest compensated employee

Key employee

(C) Position (check all that apply)

Institutional trustee

(B) Average hours per week (list any hours for related organizations below line)

Officer

(A) Name and title

432201 04-01-24

25-0969497

Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)

Individual trustee or director

Part VII Section A.

X

0.

0.

0.

X

0.

0.

0.

X

0.

0.

0.

X

0.

0.

0.

X

0.

0.

0.

YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER PITTSBURGH Form 990 (2024) Part VIII Statement of Revenue

25-0969497

Page 9

Program Service Revenue

Contributions, Gifts, Grants and Other Similar Amounts

Check if Schedule O contains a response or note to any line in this Part VIII (A) (B) (C) (D) Revenue excluded Related or exempt Unrelated Total revenue function revenue business revenue from tax under sections 512 - 514

41,555.

1 a Federated campaigns ~~~~~ b Membership dues ~~~~~~~

1a

c Fundraising events ~~~~~~~ d Related organizations ~~~~~

1c

124,794.

1d e Government grants (contributions) 1e f All other contributions, gifts, grants, and

2,917,753.

similar amounts not included above ~

1f

g

1b

5,011,234.

103,066.

1g $

Noncash contributions included in lines 1a-1f

h Total. Add lines 1a-1f

Business Code

YOUTH DEVELOPMENT HEALTHY LIVING SOCIAL RESPONSIBILITY c

900003 621500 900003

2 a b

8,095,336.

13,582,878.

9,261,455.

242,994.

13582878.

9,261,455.

242,994.

d e f

All other program service revenue ~~~~~

g Total. Add lines 2a-2f Investment income (including dividends, interest, and 3 other similar amounts) ~~~~~~~~~~~~~~~~~~ 4

Income from investment of tax-exempt bond proceeds

5

Royalties (i) Real (ii) Personal

6 a Gross rents ~~~~~ b Less: rental expenses ~

6a

assets other than inventory

7a

3,345,733.

652,995.

b Less: cost or other basis and sales expenses ~~~

7b

2,427,696.

918,037.

0.

652,995.

23,087,327.

813,005.

813,005.

1,571,032.

1571032.

172,861.

172,861.

274,124.

274,124.

Other Revenue

6b c Rental income or (loss) 6c d Net rental income or (loss) (i) Securities (ii) Other 7 a Gross amount from sales of

c Gain or (loss) ~~~~~ 7c d Net gain or (loss) 8 a Gross income from fundraising events (not 124,794. of including $ contributions reported on line 1c). See Part IV, line 18 ~~~~~~~~~~~~

8a

330,006.

157,145.

b Less: direct expenses ~~~~~~~~ 8b c Net income or (loss) from fundraising events 9 a Gross income from gaming activities. See Part IV, line 19 ~~~~~~~~~~~~ 9a b Less: direct expenses ~~~~~~~~ 9b

c Net income or (loss) from gaming activities 10 a Gross sales of inventory, less returns and allowances ~~~~~~~~~~~~ 10a

Miscellaneous Revenue

b Less: cost of goods sold ~~~~~~~ 10b c Net income or (loss) from sales of inventory 11 a LEASE REVENUE

12

Business Code

900099

b c d All other revenue ~~~~~~~~~~~~~ e Total. Add lines 11a-11d Total revenue. See instructions

432009 12-10-24

274,124.

34,013,685.

23087327.

0.

2831022.

990 Form (2024)

YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER PITTSBURGH Form 990 (2024) Part IX Statement of Functional Expenses

25-0969497

Page 10

Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).

Check if Schedule O contains a response or note to any line in this Part IX (A) (B) (C) (D) Do not include amounts reported on lines 6b, Total expenses Program service Management and Fundraising 7b, 8b, 9b, and 10b of Part VIII. expenses general expenses expenses Grants and other assistance to domestic organizations

1

~

47,716.

47,716.

individuals. See Part IV, line 22 ~~~~~~~

1,500.

1,500.

and domestic governments. See Part IV, line 21 Grants and other assistance to domestic

2

Grants and other assistance to foreign

3

organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16 ~~~ 4

Benefits paid to or for members ~~~~~~~

5

Compensation of current officers, directors, trustees, and key employees ~~~~~~~~

682,268.

522,146.

160,122.

856,657.

221,422.

95,225.

263,744.

105,122.

26,309.

35,622.

28,715.

Compensation not included above to disqualified

6

persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)

~~~

7

Other salaries and wages ~~~~~~~~~~

8

Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions)

9

Other employee benefits ~~~~~~~~~~

10

Payroll taxes ~~~~~~~~~~~~~~~~ a Management ~~~~~~~~~~~~~~~~ b Legal ~~~~~~~~~~~~~~~~~~~~ c Accounting ~~~~~~~~~~~~~~~~~ d Lobbying ~~~~~~~~~~~~~~~~~~ e Professional fundraising services. See Part IV, line 17 f Investment management fees ~~~~~~~~ g Other. (If line 11g amount exceeds 10% of line 25, column (A), amount, list line 11g expenses on Sch O.)

12

Advertising and promotion ~~~~~~~~~

13

Office expenses ~~~~~~~~~~~~~~~

14

Information technology ~~~~~~~~~~~

15

Royalties ~~~~~~~~~~~~~~~~~~

16

Occupancy ~~~~~~~~~~~~~~~~~ Travel ~~~~~~~~~~~~~~~~~~~

17 18

Payments of travel or entertainment expenses for any federal, state, or local public officials ~

19

Conferences, conventions, and meetings ~~

20

Interest

21

Payments to affiliates ~~~~~~~~~~~~

22

Depreciation, depletion, and amortization ~~

~~~~~~~~~~~~~~~~~~

23

Insurance

24

Other expenses. Itemize expenses not covered above. (List miscellaneous expenses on line 24e. If line 24e amount exceeds 10% of line 25, column (A), amount, list line 24e expenses on Schedule O.)

~~~~~~~~~~~~~~~~~

MATERIALS/SUPPLIES b EQUIPMENT RENTAL/REPLAC c DIRECT SUBSIDIES d BAD DEBT EXPENSE a

e All other expenses 26

673,858.

1,048,337.

929,557.

552,324.

748,971.

795,720.

Fees for services (nonemployees):

11

25

11,859,347. 10,781,268.

Total functional expenses. Add lines 1 through 24e Joint costs. Complete this line only if the organization

54,552.

100,225.

54,552.

100,225.

81,904.

81,904.

2,655,257.

237,060.

139,403.

239,389.

2,360,309.

109,314.

113,407.

207,485.

294,948.

111,746.

22,382.

31,904.

16,000.

3,614.

2,911,343.

496,159.

2,779,538.

398,256.

131,765.

81,010.

40.

16,893.

9,893.

1,228,816.

247,610.

2,481,047.

916,355.

3,561.

842,833.

6,332.

385,983.

247,610.

47,795.

185,317.

2,433,252.

731,038.

2,562,482.

2,550,809.

389,393.

61,491.

364,862.

364,862.

143,710.

140,207.

108,620.

54,160.

30,610,663. 26,078,021.

10,794.

327,902.

0.

52,068.

4,017,131.

879.

0.

3,503.

2,392.

515,511.

reported in column (B) joint costs from a combined educational campaign and fundraising solicitation.

Check here if following SOP 98-2 (ASC 958-720) 432010 12-10-24

Form 990 (2024)

Form 990 (2024)

Part X

YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER PITTSBURGH

25-0969497

Balance Sheet

Page 11

Check if Schedule O contains a response or note to any line in this Part X (A) Beginning of year 1

Cash - non-interest-bearing ~~~~~~~~~~~~~~~~~~~~~~~~~

2

Savings and temporary cash investments ~~~~~~~~~~~~~~~~~~

3

Pledges and grants receivable, net ~~~~~~~~~~~~~~~~~~~~~

4

Accounts receivable, net ~~~~~~~~~~~~~~~~~~~~~~~~~~

5

Loans and other receivables from any current or former officer, director,

(B) End of year

13,550.

5,507,382.

248,331.

410,088.

1 2 3 4

12,550.

4,467,654.

997,008.

2,519,384.

trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons 6

~~~~~~~~~

Assets

under section 4958(f)(1)), and persons described in section 4958(c)(3)(B)

~~

7

Notes and loans receivable, net ~~~~~~~~~~~~~~~~~~~~~~~

8

Inventories for sale or use ~~~~~~~~~~~~~~~~~~~~~~~~~~

9

Prepaid expenses and deferred charges

~~~~~~~~~~~~~~~~~~

10 a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D ~~~

10a

78,232,927.

35,037,506.

Liabilities

b Less: accumulated depreciation ~~~~~~ 10b 11 Investments - publicly traded securities ~~~~~~~~~~~~~~~~~~~ 12

Investments - other securities. See Part IV, line 11 ~~~~~~~~~~~~~~

13

Investments - program-related. See Part IV, line 11

14

Intangible assets ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

15

Other assets. See Part IV, line 11 ~~~~~~~~~~~~~~~~~~~~~~

16 17

Total assets. Add lines 1 through 15 (must equal line 33) Accounts payable and accrued expenses ~~~~~~~~~~~~~~~~~~

18

Grants payable ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

19

Deferred revenue ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

20

Tax-exempt bond liabilities ~~~~~~~~~~~~~~~~~~~~~~~~~

21

Escrow or custodial account liability. Complete Part IV of Schedule D ~~~~ Loans and other payables to any current or former officer, director,

22

~~~~~~~~~~~~~

0.

359,992.

6 7 8

10,587,000.

9

277,197.

44,466,377. 10c 16,949,617. 11 3,820,257. 12

43,195,421.

17,012,732.

3,702,000.

162,766.

2,523,974.

74,462,334.

1,618,405.

13 14 15 16 17 18

2,521,610. 19 12,657,026. 20

3,155,980.

85,926,926.

2,033,078.

2,788,210.

12,304,479.

21

trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons

~~~~~~~~~

22

23

Secured mortgages and notes payable to unrelated third parties

~~~~~~

155,362. 23

24

Unsecured notes and loans payable to unrelated third parties ~~~~~~~~

24

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 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

26 Net Assets or Fund Balances

5

Loans and other receivables from other disqualified persons (as defined

Total liabilities. Add lines 17 through 25 Organizations that follow FASB ASC 958, check here

X

27

and complete lines 27, 28, 32, and 33.

Net assets without donor restrictions ~~~~~~~~~~~~~~~~~~~~

28

Net assets with donor restrictions ~~~~~~~~~~~~~~~~~~~~~~

763,209.

0. 25 16,952,403. 26

7,712,240.

25,601,216.

37,205,138. 27 20,304,793. 28

38,088,726.

22,236,984.

Organizations that do not follow FASB ASC 958, check here 29

and complete lines 29 through 33.

Capital stock or trust principal, or current funds ~~~~~~~~~~~~~~~

29

30

Paid-in or capital surplus, or land, building, or equipment fund ~~~~~~~~

30

31

Retained earnings, endowment, accumulated income, or other funds

32

Total net assets or fund balances ~~~~~~~~~~~~~~~~~~~~~~

33

Total liabilities and net assets/fund balances

432011 12-10-24

~~~~

31

57,509,931. 32 74,462,334. 33

60,325,710.

85,926,926.

Form 990 (2024)

YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER PITTSBURGH Form 990 (2024) Part XI Reconciliation of Net Assets

25-0969497

Page 12

Check if Schedule O contains a response or note to any line in this Part XI

34,013,685.

30,610,663.

3,403,022.

57,509,931.

-587,243.

1

Total revenue (must equal Part VIII, column (A), line 12) ~~~~~~~~~~~~~~~~~~~~~~~~~~

1

2

Total expenses (must equal Part IX, column (A), line 25) ~~~~~~~~~~~~~~~~~~~~~~~~~~

2

3

Revenue less expenses. Subtract line 2 from line 1

~~~~~~~~~~~~~~~~~~~~~~~~~~~~

3

4

Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ~~~~~~~~~~

4

5

Net unrealized gains (losses) on investments

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

5

6

Donated services and use of facilities ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

6

7

Investment expenses ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

7

8

Prior period adjustments ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

8

9

Other changes in net assets or fund balances (explain on Schedule O)

9

0.

10

Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, 10

60,325,710.

~~~~~~~~~~~~~~~~~~

column (B))

Part XII Financial Statements and Reporting Check if Schedule O contains a response or note to any line in this Part XII 1

Accounting method used to prepare the Form 990:

Cash

X Accrual

Yes

X No

Other

If the organization changed its method of accounting from a prior year or checked "Other," explain on Schedule O. 2 a Were the organization's financial statements compiled or reviewed by an independent accountant? ~~~~~~~~~~~~ If "Yes," check a box below to indicate whether the financial statements for the year were compiled or reviewed on a

X

2a

separate basis, consolidated basis, or both: Separate basis

Consolidated basis

Both consolidated and separate basis

b Were the organization's financial statements audited by an independent accountant? ~~~~~~~~~~~~~~~~~~~ If "Yes," check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both: Separate basis

X Consolidated basis

2b

X

2c

X

3a

X

Both consolidated and separate basis

c If "Yes" to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant? ~~~~~~~~~~~~~~~ If the organization changed either its oversight process or selection process during the tax year, explain on Schedule O. 3 a As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Uniform Guidance, 2 C.F.R. Part 200, Subpart F? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ b If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why on Schedule O and describe any steps taken to undergo such audits

432012 12-10-24

3b X Form 990 (2024)

SCHEDULE A (Form 990) Department of the Treasury Internal Revenue Service

2024

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

Attach to Form 990 or Form 990-EZ. Go to www.irs.gov/Form990 for instructions and the latest information.

Open to Public Inspection

YOUNG MEN'S CHRISTIAN ASSOCIATION Employer identification number OF GREATER PITTSBURGH 25-0969497 Reason for Public Charity Status. (All organizations must complete this part.) See instructions.

Name of the organization

Part I

OMB No. 1545-0047

Public Charity Status and Public Support

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

1

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

2

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

3

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,

4

city, and state: An organization operated for the benefit of a college or university owned or operated by a governmental unit described in

5

section 170(b)(1)(A)(iv). (Complete Part II.) 6 7

X

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

8

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

9

An agricultural research organization described in section 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:

10

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.

11

See section 509(a)(2). (Complete Part III.) An organization organized and operated exclusively to test for public safety. See section 509(a)(4).

12

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.

a

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.

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.

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.

d

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.

e

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.

f Enter the number of supported organizations ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ g Provide the following information about the supported organization(s). (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?

Yes

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

No

(v) Amount of monetary support (see instructions)

432021 01-14-25

(vi) Amount of other support (see instructions)

Schedule A (Form 990) 2024

YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER PITTSBURGH 25-0969497 Page 2 Schedule A (Form 990) 2024 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 fails to qualify under the tests listed below, please complete Part III.)

Section A. Public Support Calendar year (or fiscal year beginning in) 1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ~~

(a) 2020

(b) 2021

(c) 2022

(d) 2023

(e) 2024

(f) Total

10436930. 10966674. 10687260. 6637728. 8095336. 46823928.

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) ~~~~~~~~~~~~

10436930. 10966674. 10687260. 6637728. 8095336. 46823928.

6 Public support. Subtract line 5 from line 4.

228,854.

46595074.

Calendar year (or fiscal year beginning in) 7 Amounts from line 4 ~~~~~~~

10436930. 10966674. 10687260. 6637728. 8095336. 46823928.

Section B. Total Support

(a) 2020

(b) 2021

(c) 2022

(d) 2023

(e) 2024

(f) Total

8 Gross income from interest, dividends, payments received on securities loans, rents, royalties, and income from similar sources ~

378,382. 428,023. 565,476. 678,858. 813,005. 2863744.

9 Net income from unrelated business activities, whether or not the business is regularly carried on

124,535. 127,908. 141,814. 172,862. 567,119.

~

10 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ~~~~

528,409.

11 Total support. Add lines 7 through 10 12 Gross receipts from related activities, etc. (see instructions)

~~~~~~~~~~~~~~~~~~~~~~~

274,124. 802,533.

51057324.

90,794,231.

12

13 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

Section C. Computation of Public Support Percentage

14 Public support percentage for 2024 (line 6, column (f), divided by line 11, column (f)) ~~~~~~~~~~~ 15 Public support percentage from 2023 Schedule A, Part II, line 14 ~~~~~~~~~~~~~~~~~~~~~

14 15

91.26 91.98

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 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

% %

X

b 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 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 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

~~~~~~~~~~~~~~~~~

b 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

~~~~~~~~~~~

18 Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see instructions Schedule A (Form 990) 2024

432022 01-14-25

YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER PITTSBURGH Schedule A (Form 990) 2024 Part III Support Schedule for Organizations Described in Section 509(a)(2)

25-0969497 Page 3

(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) 1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ~~

(a) 2020

(b) 2021

(c) 2022

(d) 2023

(e) 2024

(f) Total

(a) 2020

(b) 2021

(c) 2022

(d) 2023

(e) 2024

(f) Total

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 ~~~ 7 a 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) 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.)

14 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

Section C. Computation of Public Support Percentage

15 Public support percentage for 2024 (line 8, column (f), divided by line 13, column (f)) ~~~~~~~~~~~ 16 Public support percentage from 2023 Schedule A, Part III, line 15

15

%

16

%

17 Investment income percentage for 2024 (line 10c, column (f), divided by line 13, column (f)) ~~~~~~~~ 18 Investment income percentage from 2023 Schedule A, Part III, line 17 ~~~~~~~~~~~~~~~~~~

17

%

Section D. Computation of Investment Income Percentage

18 19 a 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

%

~~~~~~~~~~~~

b 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 ~~~~~~ 20 Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions 432023 01-14-25

Schedule A (Form 990) 2024

YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER PITTSBURGH Schedule A (Form 990) 2024 Part IV Supporting Organizations

25-0969497 Page 4

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

Section A. All Supporting Organizations Yes 1

class or purpose, describe the designation. If historic and continuing relationship, explain.

2

No

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 1

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).

2

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

3a

b 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.

3b

c 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.

4a 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. b 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.

3c 4a

4b

c 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.

4c

5a 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). b 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? c Substitutions only. Was the substitution the result of an event beyond the organization's control?

6 Did the organization provide support (whether in the form of grants or the provision of services or facilities) to

5a 5b 5c

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 7

Part VI. Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor

6

(as 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).

7

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).

8

9a 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.

9a

b 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.

9b

c 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.

9c

8

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. b 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.)

432024 01-14-25

10a 10b Schedule A (Form 990) 2024

YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER PITTSBURGH Schedule A (Form 990) 2024 Part IV Supporting Organizations (continued) 11

25-0969497 Page 5

a 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?

No

Yes

No

Yes

No

Yes

No

Yes

No

11a

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

11b 11c

Section B. Type I Supporting Organizations 1

Did the governing body, members of the governing body, officers acting in their official capacity, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization's officers, 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 officers, directors, or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.

2

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.

1

2

Section C. Type II Supporting Organizations 1

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

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).

1

Section D. All Type III Supporting Organizations 1

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?

2

1

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).

3

2

By reason of the relationship described on 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.

3

Section E. Type III Functionally Integrated Supporting Organizations 1

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. a The organization is the parent of each of its supported organizations. Complete line 3 below. b The organization supported a governmental entity. Describe in Part VI how you supported a governmental c entity (see instructions).

2

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

2a

b 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.

3

2b

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

432025 01-14-25

3a 3b Schedule A (Form 990) 2024

YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER PITTSBURGH Schedule A (Form 990) 2024 Part V Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations 1

25-0969497 Page 6

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 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

(A) Prior Year

(B) Current Year (optional)

(A) Prior Year

(B) Current Year (optional)

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 1

Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): a Average monthly value of securities b Average monthly cash balances

1b

c Fair market value of other non-exempt-use assets d Total (add lines 1a, 1b, and 1c)

1d

1a 1c

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 Current Year

Section C - Distributable Amount 1

Adjusted net income for prior year (from Section A, line 8, column A)

1

2

Enter 0.85 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).

7

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

432026 01-14-25

YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER PITTSBURGH 25-0969497 Page 7 Schedule A (Form 990) 2024 Part V Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations (continued) Section D - Distributions 1 Amounts paid to supported organizations to accomplish exempt purposes

Current Year 1

Amounts paid to perform activity that directly furthers exempt purposes of supported

2

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

7

7

8

Total annual distributions. Add lines 1 through 6.

Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI ). See instructions.

9

Distributable amount for 2024 from Section C, line 6

9

10

Line 8 amount divided by line 9 amount

10 (i)

Section E - Distribution Allocations (see instructions) 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.

Excess Distributions

8

(ii) Underdistributions Pre-2024

(iii) Distributable Amount for 2024

Excess distributions carryover, if any, to 2024

3

a From 2019 b From 2020 c From 2021 d From 2022 e From 2023 f Total of lines 3a through 3e g Applied to under distributions of prior years h Applied to 2024 distributable amount

4

i

Carryover from 2019 not applied (see instructions)

j

Remainder. Subtract lines 3g, 3h, and 3i from line 3f.

Distributions for 2024 from Section D, line 7:

$

a Applied to underdistributions of prior years b Applied to 2024 distributable amount 5

c Remainder. Subtract lines 4a and 4b from line 4.

Remaining underdistributions for years prior to 2024, if any. Subtract lines 3g and 4a from line 2. For result greater than zero, explain in Part VI. See instructions.

6

Remaining underdistributions for 2024. Subtract lines 3h and 4b from line 1. For result greater than zero, explain in Part VI . See instructions.

7 8

Excess distributions carryover to 2025. Add lines 3j and 4c.

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

432027 01-14-25

YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER PITTSBURGH 25-0969497 Page 8 Schedule A (Form 990) 2024 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.)

432028 01-14-25

Schedule A (Form 990) 2024

** PUBLIC DISCLOSURE COPY **

Schedule B (Form 990)

Schedule of Contributors

(Rev. December 2024)

OMB No. 1545-0047

Attach to Form 990, 990-EZ, or 990-PF. Go to www.irs.gov/Form990 for the latest information.

Department of the Treasury Internal Revenue Service

Name of the organization

YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER PITTSBURGH

Employer identification number

25-0969497

Organization type (check one): Filers of:

Section:

Form 990 or 990-EZ

X

501(c)(

3 ) (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 property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.

Special Rules

X

For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 33 1/3% support test of the regulations under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990), 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 (entering "N/A" in column (b) instead of the contributor name and address), 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 ~~~~~~~~~~~~~~~~~

$

Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990), 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 990-PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990).

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

LHA

423451 01-09-25

Schedule B (Form 990) (Rev. 12-2024)

Page 2

Schedule B (Form 990) (Rev. 12-2024) Name of organization

Employer identification number

YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER PITTSBURGH

Part I (a) No.

25-0969497

Contributors (see instructions). Use duplicate copies of Part I if additional space is needed. (b) Name, address, and ZIP + 4

(c) Total contributions

1 $

232,000.

(d) Type of contribution Person Payroll Noncash

X

(Complete Part II for noncash contributions.) (a) No.

(b) Name, address, and ZIP + 4

(c) Total contributions

2 $

475,000.

(d) Type of contribution Person Payroll Noncash

X

(Complete Part II for noncash contributions.) (a) No.

(b) Name, address, and ZIP + 4

(c) Total contributions

3 $

2,201,536.

(d) Type of contribution Person Payroll Noncash

X

(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.)

423452 01-09-25

Schedule B (Form 990) (Rev. 12-2024)

Page 3

Schedule B (Form 990) (Rev. 12-2024) Name of organization

Employer identification number

YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER PITTSBURGH

Part II (a) No. from Part I

25-0969497

Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed. (b) Description of noncash property given

(c) FMV (or estimate) (See instructions.)

(d) Date received

(c) FMV (or estimate) (See instructions.)

(d) Date received

(c) FMV (or estimate) (See instructions.)

(d) Date received

(c) FMV (or estimate) (See instructions.)

(d) Date received

(c) FMV (or estimate) (See instructions.)

(d) Date received

(c) FMV (or estimate) (See instructions.)

(d) Date received

$ (a) No. from Part I

(b) Description of noncash property given

$ (a) No. from Part I

(b) Description of noncash property given

$ (a) No. from Part I

(b) Description of noncash property given

$ (a) No. from Part I

(b) Description of noncash property given

$ (a) No. from Part I

(b) Description of noncash property given

$ 423453 01-09-25

Schedule B (Form 990) (Rev. 12-2024)

Page 4

Schedule B (Form 990) (Rev. 12-2024) Name of organization

Employer identification number

YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER PITTSBURGH 25-0969497 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 info. once.)

$

Use duplicate copies of Part III if additional space is needed. (a) No. from Part I

(b) Purpose of gift

(c) Use of gift

(d) Description of how gift is held

(e) Transfer of gift Transferee's name, address, and ZIP + 4

(a) No. from Part I

(b) Purpose of gift

Relationship of transferor to transferee

(c) Use of gift

(d) Description of how gift is held

(e) Transfer of gift Transferee's name, address, and ZIP + 4

(a) No. from Part I

(b) Purpose of gift

Relationship of transferor to transferee

(c) Use of gift

(d) Description of how gift is held

(e) Transfer of gift Transferee's name, address, and ZIP + 4

(a) No. from Part I

(b) Purpose of gift

Relationship of transferor to transferee

(c) Use of gift

(d) Description of how gift is held

(e) Transfer of gift Transferee's name, address, and ZIP + 4

423454 01-09-25

Relationship of transferor to transferee

Schedule B (Form 990) (Rev. 12-2024)

Political Campaign and Lobbying Activities

SCHEDULE C (Form 990) Department of the Treasury Internal Revenue Service

OMB No. 1545-0047

For Organizations Exempt From Income Tax Under Section 501(c) and Section 527

2024

Complete if the organization is described below. Attach to Form 990 or Form 990-EZ. Go to www.irs.gov/Form990 for instructions and the latest information.

Open to Public Inspection

If the organization answered "Yes" on Form 990, Part IV, line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then: ¥ Section 501(c)(3) organizations: Complete Parts I-A and I-B. Do not complete Part I-C. ¥ Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and I-C below. Do not complete Part I-B. ¥ Section 527 organizations: Complete Part I-A only.

If the organization answered "Yes" on Form 990, Part IV, line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then: ¥ Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)): Complete Part II-A. Do not complete Part II-B. ¥ Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A. If the organization answered "Yes" on Form 990, Part IV, line 5 (Proxy Tax) (see separate instructions), or Form 990-EZ, Part V, line 35c (Proxy Tax) (see separate instructions), then: ¥ Section 501(c)(4), (5), or (6) organizations: Complete Part III. Name of organization YOUNG MEN'S CHRISTIAN

Part I-A

ASSOCIATION Employer identification number (EIN) OF GREATER PITTSBURGH 25-0969497 Complete if the organization is exempt under section 501(c) or is a section 527 organization.

1 Provide a description of the organization's direct and indirect political campaign activities in Part IV. 2 Political campaign activity expenditures ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 3 Volunteer hours for political campaign activities

Part I-B

$

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Complete if the organization is exempt under section 501(c)(3).

1 Enter the amount of any excise tax incurred by the organization under section 4955 ~~~~~~~~~~~~~~ 2 Enter the amount of any excise tax incurred by organization managers under section 4955 ~~~~~~~~~~~

$ $

3 If the organization incurred a section 4955 tax, did it file Form 4720 for this year? ~~~~~~~~~~~~~~~~~~~ 4a Was a correction made? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Yes

No

Yes

No

b If "Yes," describe in Part IV.

Part I-C

Complete if the organization is exempt under section 501(c), except section 501(c)(3).

1 Enter the amount directly expended by the filing organization for section 527 exempt function activities ~~~~~ 2 Enter the amount of the filing organization's funds contributed to other organizations for section 527

$

exempt function activities ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

$

3 Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

$

4 Did the filing organization file Form 1120-POL for this year? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Yes No 5 Enter the names, addresses, and EINs of all section 527 political organizations to which the filing organization made payments. For each organization listed, enter the amount paid from the filing organization's funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC).

If additional space is needed, provide information in Part IV. (a) Name

(b) Address

(c) EIN

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

432041 11-17-24

(d) Amount paid from filing organization's funds. If none, enter -0-.

(e) Amount of political contributions received and promptly and directly delivered to a separate political organization.

If none, enter -0-.

Schedule C (Form 990) 2024

YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER PITTSBURGH 25-0969497 Page 2 Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)).

X if the filing organization belongs to an affiliated group (and list in Part IV each affiliated group member's name, address, EIN,

Schedule C (Form 990) 2024

Part II-A A

Check

B

Check

expenses, and share of excess lobbying expenditures). if the filing organization checked box A and "limited control" provisions apply. (a) Filing organization's totals

Limits on Lobbying Expenditures (The term "expenditures" means amounts paid or incurred.)

(b) Affiliated group totals

0.

0.

0. c Total lobbying expenditures (add lines 1a and 1b) ~~~~~~~~~~~~~~~~~~~~~~~~ 30,610,663. d Other exempt purpose expenditures ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ e Total exempt purpose expenditures (add lines 1c and 1d) ~~~~~~~~~~~~~~~~~~~~ 30,610,663.

1,000,000. f Lobbying nontaxable amount. Enter the amount from the following table in both columns.

1 a Total lobbying expenditures to influence public opinion (grassroots lobbying) ~~~~~~~~~~ b Total lobbying expenditures to influence a legislative body (direct lobbying) ~~~~~~~~~~~

IF the amount on line 1e, column (a) or (b), is: not over $500,000

THEN the lobbying nontaxable amount is: 20% of the amount on line 1e.

over $500,000 but not over $1,000,000

$100,000 plus 15% of the excess over $500,000.

over $1,000,000 but not over $1,500,000

$175,000 plus 10% of the excess over $1,000,000.

over $1,500,000 but not over $17,000,000

$225,000 plus 5% of the excess over $1,500,000.

over $17,000,000

$1,000,000.

g Grassroots nontaxable amount (enter 25% of line 1f) h Subtract line 1g from line 1a. If zero or less, enter -0-

~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~

i Subtract line 1f from line 1c. If zero or less, enter -0- ~~~~~~~~~~~~~~~~~~~~~~~ j If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting section 4911 tax for this year?

250,000.

0.

0.

Yes

No

4-Year Averaging Period Under Section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below.

See the separate instructions for lines 2a through 2f.)

Lobbying Expenditures During 4-Year Averaging Period Calendar year (or fiscal year beginning in)

2 a Lobbying nontaxable amount b Lobbying ceiling amount (150% of line 2a, column(e))

(a) 2021

(b) 2022

(c) 2023

(d) 2024

(e) Total

1,000,000. 1,000,000. 1,000,000. 1,000,000. 4,000,000.

6,000,000.

c Total lobbying expenditures d Grassroots nontaxable amount e Grassroots ceiling amount (150% of line 2d, column (e))

250,000.

250,000.

250,000.

250,000. 1,000,000.

1,500,000.

f Grassroots lobbying expenditures Schedule C (Form 990) 2024

432042 11-17-24

YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER PITTSBURGH 25-0969497 Page 3 Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)).

Schedule C (Form 990) 2024

Part II-B

(a)

For each "Yes" response on lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity.

1

Yes

(b) No

Amount

During the year, did the filing organization attempt to influence foreign, national, state, or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of: a Volunteers? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ b Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ~ c Media advertisements? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ d Mailings to members, legislators, or the public? ~~~~~~~~~~~~~~~~~~~~~~~~~ e Publications, or published or broadcast statements? ~~~~~~~~~~~~~~~~~~~~~~ f Grants to other organizations for lobbying purposes? ~~~~~~~~~~~~~~~~~~~~~~ g Direct contact with legislators, their staffs, government officials, or a legislative body? ~~~~~~ h Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ~~~~ i Other activities? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ j Total. Add lines 1c through 1i ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

2 a Did the activities in line 1 cause the organization to not be described in section 501(c)(3)? ~~~~ b If "Yes," enter the amount of any tax incurred under section 4912 ~~~~~~~~~~~~~~~~ c If "Yes," enter the amount of any tax incurred by organization managers under section 4912 ~~~ d If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year?

Part III-A

Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6).

Yes

Were substantially all (90% or more) dues received nondeductible by members? ~~~~~~~~~~~~~~~~~ Did the organization make only in-house lobbying expenditures of $2,000 or less? ~~~~~~~~~~~~~~~~

1

2 3

Did the organization agree to carry over lobbying and political campaign activity expenditures from the prior year?

3

1

Dues, assessments, and similar amounts from members ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

2

Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political

1

Part III-B

No

2

Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2, are answered "No;" OR (b) Part III-A, line 3, is answered "Yes." 1

expenses for which the section 527(f) tax was paid): a Current year ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ b Carryover from last year ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

2a

c Total ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 3 Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues ~~~~~~~~

2c

4

2b 3

If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political

5

expenditures next year? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Taxable amount of lobbying and political expenditures. See instructions

Part IV

Supplemental Information

4 5

Provide the descriptions required for Part I-A, line 1; Part I-B, line 4; Part I-C, line 5; Part II-A (affiliated group list); Part II-A, lines 1 and 2 (see instructions); and Part II-B, line 1. Also, complete this part for any additional information.

PART IV THE ASSOCIATION'S PAST LOBBYING EFFORTS WERE CENTERED ON SECURING STATE AND LOCAL GOVERNMENT GRANT FUNDING FOR CRITICALLY UNDERFUNDED PROGRAMS SUCH AS CHILD CARE SERVICES.

432043 01-18-25

Schedule C (Form 990) 2024

SCHEDULE D

(Form 990)

(Rev. December 2024) Department of the Treasury Internal Revenue Service

Supplemental Financial Statements

OMB No. 1545-0047

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.

Attach to Form 990.

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

Open to Public Inspection

YOUNG MEN'S CHRISTIAN ASSOCIATION Employer identification number OF GREATER PITTSBURGH 25-0969497 Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the

Name of the organization

Part I

organization answered "Yes" on Form 990, Part IV, line 6.

(a) Donor advised funds 1

Total number at end of year ~~~~~~~~~~~~~~~

2

Aggregate value of contributions to (during year)

3

Aggregate value of grants from (during year)

(b) Funds and other accounts

~~~~

~~~~~~

4

Aggregate value at end of year ~~~~~~~~~~~~~

5

Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds

6

Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only

are the organization's property, subject to the organization's exclusive legal control? ~~~~~~~~~~~~~~~~~~ for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit?

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

1

Yes

No

Yes

No

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

Preservation of land for public use (for example, recreation or education)

Preservation of a historically important land area

Protection of natural habitat

Preservation of a certified historic structure

Preservation of open space 2

3

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 Tax Year a Total number of conservation easements ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ b Total acreage restricted by conservation easements ~~~~~~~~~~~~~~~~~~~~~~~~~~

2a

c Number of conservation easements on a certified historic structure included on line 2a ~~~~~~~~~ d Number of conservation easements included on line 2c acquired after July 25, 2006, and not

2c

2b

on a historic structure listed in the National Register ~~~~~~~~~~~~~~~~~~~~~~~~~~~ 2d Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the tax year

4

Number of states where property subject to conservation easement is located

5

Does the organization have a written policy regarding the periodic monitoring, inspection, handling of

6

violations, and enforcement of the conservation easements it holds? ~~~~~~~~~~~~~~~~~~~~~~~~~ Yes Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year

7

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

8

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

9

Yes

No

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.

1a 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. b 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 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ (ii) Assets included in Form 990, Part X ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 2

$ $

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: a Revenue included on Form 990, Part VIII, line 1 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ b Assets included in Form 990, Part X

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

432051 01-02-25 LHA

$ $

Schedule D (Form 990) (Rev. 12-2024)

YOUNG MEN'S CHRISTIAN ASSOCIATION 25-0969497 Page 2 Schedule D (Form 990) (Rev. 12-2024) OF GREATER PITTSBURGH 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 make significant use of its

3

collection items (check all that apply). a

Public exhibition

d

Loan or exchange program

b

Scholarly research

e

Other

c

Preservation for future generations

4

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

5

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?

Part IV

Yes

No

Yes

No

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.

1a Is the organization an agent, trustee, custodian, or other intermediary for contributions or other assets not included on Form 990, Part X? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ b If "Yes," explain the arrangement in Part XIII and complete the following table:

Amount

c Beginning balance ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ d Additions during the year ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

1c

e Distributions during the year ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ f Ending balance ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

1e

1d

1f 2a Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ~~~~~ Yes No b 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

1,071,844.

7,572,304.

5,274.

396,112.

8,010,525.

5,675.

112,717.

9,163,561.

3,110.

1,844,960.

346,428.

549,626.

556,613.

3,001,106.

7,454,155.

7,357,256.

6,631,840. g End of year balance ~~~~~~~~~~ 2 Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:

7,572,304.

8,010,525.

1a Beginning of year balance ~~~~~~~ b Contributions ~~~~~~~~~~~~~~

7,357,256.

6,631,840.

306,876.

209,977.

c Net investment earnings, gains, and losses d Grants or scholarships ~~~~~~~~~ e Other expenditures for facilities and programs ~~~~~~~~~~~~~ f

Administrative expenses ~~~~~~~~

a Board designated or quasi-endowment 100 b Permanent endowment

.0000

%

%

.0000 % c Term endowment The percentages on lines 2a, 2b, and 2c should equal 100%.

3a Are there endowment funds not in the possession of the organization that are held and administered for the organization by: (i) Unrelated organizations? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ (ii) Related organizations? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ b If "Yes" on line 3a(ii), are the related organizations listed as required on Schedule R? ~~~~~~~~~~~~~~~~~~~~ 4 Describe in Part XIII the intended uses of the organization's endowment funds.

Part VI

Yes 3a(i) 3a(ii)

No

X X

3b

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

1,912,177.

1,912,177.

62,949,116. 26,463,280. 36,485,836.

20,335.

2,634.

17,701. c Leasehold improvements ~~~~~~~~~~ 4,532,263.

3,007,147.

1,525,116. d Equipment ~~~~~~~~~~~~~~~~~ 8,819,036.

5,564,445.

3,254,591. e Other 43,195,421.

(Column (d) must equal Form 990, Part X, line 10c, column (B)) Total. Add lines 1a through 1e.

1a Land ~~~~~~~~~~~~~~~~~~~~ b Buildings ~~~~~~~~~~~~~~~~~~

Schedule D (Form 990) (Rev. 12-2024)

432052 01-02-25

YOUNG MEN'S CHRISTIAN ASSOCIATION Schedule D (Form 990) (Rev. 12-2024) OF GREATER PITTSBURGH Part VII Investments - Other Securities

25-0969497

Page 3

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. (Col. (b) must equal Form 990, Part X, line 12, col. (B))

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. (Col. (b) must equal Form 990, Part X, line 13, col. (B))

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) (2) (3) (4) (5) (6) (7) (8) (9) Total. (Column (b) must equal Form 990, Part X, line 15, col. (B))

Part X

1.

Other Liabilities

Complete if the organization answered "Yes" on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25. (a) Description of liability

(1) Federal income taxes (2)

LONG-TERM LOANS

(b) Book value

7,712,240.

(3) (4) (5) (6) (7) (8) (9)

7,712,240.

Total. (Column (b) must equal Form 990, Part X, line 25, col. (B)) 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 FASB ASC 740. Check here if the text of the footnote has been provided in Part XIII

X

Schedule D (Form 990) (Rev. 12-2024) 432053 01-02-25

YOUNG MEN'S CHRISTIAN ASSOCIATION 25-0969497 Schedule D (Form 990) (Rev. 12-2024) OF GREATER PITTSBURGH Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return

Page 4

Complete if the organization answered "Yes" on Form 990, Part IV, line 12a.

1 2

Total revenue, gains, and other support per audited financial statements

~~~~~~~~~~~~~~~~~~~

Amounts included on line 1 but not on Form 990, Part VIII, line 12: a Net unrealized gains (losses) on investments ~~~~~~~~~~~~~~~~~~ b Donated services and use of facilities ~~~~~~~~~~~~~~~~~~~~~~

2a

c Recoveries of prior year grants ~~~~~~~~~~~~~~~~~~~~~~~~~ d Other (Describe in Part XIII.) ~~~~~~~~~~~~~~~~~~~~~~~~~~~

2c

2e

-430,099.

33,566,919.

2b

e Add lines 2a through 2d 3 Subtract line 2e from line 1 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 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 ~~~~~~~~ b Other (Describe in Part XIII.) ~~~~~~~~~~~~~~~~~~~~~~~~~~~

33,136,820.

-587,243.

157,144.

2d ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

4

1

4a

3

81,904.

364,862.

4b c Add lines 4a and 4b ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.)

5

446,766.

34,013,685.

1

30,321,041.

2e

157,144.

30,163,897.

4c

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 2

Total expenses and losses per audited financial statements ~~~~~~~~~~~~~~~~~~~~~~~~~~ Amounts included on line 1 but not on Form 990, Part IX, line 25: a Donated services and use of facilities ~~~~~~~~~~~~~~~~~~~~~~ b Prior year adjustments ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

2a

c Other losses ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ d Other (Describe in Part XIII.) ~~~~~~~~~~~~~~~~~~~~~~~~~~~

2c

2b

157,144.

2d ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

e Add lines 2a through 2d 3 Subtract line 2e from line 1 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 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 ~~~~~~~~ b Other (Describe in Part XIII.) ~~~~~~~~~~~~~~~~~~~~~~~~~~~

4a

3

81,904.

364,862.

4b c Add lines 4a and 4b ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.)

Part XIII Supplemental Information

4c 5

446,766.

30,610,663.

Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part IV, 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.

PART V, LINE 4: ENDOWMENT FUNDS REPRESENT THE PRINCIPAL AMOUNT AND ACCUMULATED EARNINGS OF GIFTS AND BEQUESTS ACCEPTED WITH THE STIPULATION THAT THE PRINCIPAL BE MAINTAINED INTACT IN PERPETUITY UNTIL THE OCCURRENCE OF A SPECIFIED EVENT, OR FOR A SPECIFIED PERIOD, WITH ONLY THE INCOME TO BE UTILIZED. THE BOARD OF TRUSTEES CURRENTLY EVALUATES EACH ENDOWMENT AGREEMENT AND DETERMINES THE SPENDING POLICY FOR THE YEAR. THE ASSOCIATION IS GOVERNED BY THE COMMONWEALTH OF PENNSYLVANIA'S ACT 141 ("ACT 141"). IN ACCORDANCE WITH ACT 141, THE ASSOCIATION HAS ADOPTED A WRITTEN INVESTMENT GUIDELINE, OF WHICH A SECTION SPECIFICALLY RELATES TO THE ENDOWMENT. PART X, LINE 2: THE ASSOCIATION QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR FEDERAL AND STATE INCOME TAX IS REQUIRED. THE YMCA ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES USING A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD IS MET. MANAGEMENT DETERMINED THAT THERE WERE NO TAX UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD IN 2025 AND 2024.

PART XI, LINE 2D - OTHER ADJUSTMENTS: 432054 01-02-25

Schedule D (Form 990) (Rev. 12-2024)

YOUNG MEN'S CHRISTIAN ASSOCIATION Schedule D (Form 990) (Rev. 12-2024) OF GREATER PITTSBURGH Part XIII Supplemental Information (continued)

25-0969497 Page 5

SPECIAL EVENTS EXPENSES

157,144.

PART XI, LINE 4B - OTHER ADJUSTMENTS: DIRECT SUBSIDIES

364,862.

PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES

157,144.

PART XII, LINE 4B - OTHER ADJUSTMENTS: DIRECT SUBSIDIES

364,862.

Schedule D (Form 990) (Rev. 12-2024) 432055 01-02-25

SCHEDULE G (Form 990) (Rev. December 2024)

Supplemental Information Regarding Fundraising or Gaming Activities

Department of the Treasury Internal Revenue Service

Open to Public Inspection

Attach to Form 990 or Form 990-EZ. Go to www.irs.gov/Form990 for instructions and the latest information.

YOUNG MEN'S CHRISTIAN ASSOCIATION Employer identification number OF GREATER PITTSBURGH 25-0969497 Fundraising Activities. Complete if the organization answered "Yes" on Form 990, Part IV, line 17. Form 990-EZ filers are not

Name of the organization

Part I

OMB No. 1545-0047

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

required to complete this part.

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

Mail solicitations Solicitation of nongovernment grants e a b

Internet and email solicitations

f

Solicitation of government grants

c

Phone solicitations

g

Special fundraising events

d

In-person solicitations

2 a 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?

Yes

No

b 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)

(ii) Activity

(iii) Did fundraiser have custody or control of contributions?

Yes

(iv) Gross receipts from activity

(v) Amount paid to (or retained by) fundraiser listed in col. (i)

(vi) Amount paid to (or retained by) organization

No

Total 3 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. LHA

432081 01-14-25

Schedule G (Form 990) (Rev. 12-2024)

YOUNG MEN'S CHRISTIAN ASSOCIATION GREATER PITTSBURGH 25-0969497 Page 2 Fundraising Events. Complete if the organization answered "Yes" on Form 990, Part IV, line 18, or reported more than $15,000

Schedule G (Form 990) (Rev. 12-2024) OF

Part II

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

(b) Event #2

(c) Other events

(event type)

(event type)

(total number)

Revenue

FOLK TURKEY TROT FESTIVAL

3

(d) Total events (add col. (a) through col. (c))

1 Gross receipts ~~~~~~~~~~~~~~

192,005.

145,710.

117,085.

454,800.

2 Less: Contributions ~~~~~~~~~~~

49,941.

45,003.

29,850.

124,794.

3 Gross income (line 1 minus line 2)

142,064.

100,707.

87,235.

330,006.

10,917.

13,357.

24,274.

4 Cash prizes ~~~~~~~~~~~~~~~

Direct Expenses

5 Noncash prizes ~~~~~~~~~~~~~ 6 Rent/facility costs ~~~~~~~~~~~~ ~~~~~~~~~~

879.

2,363.

8 Entertainment ~~~~~~~~~~~~~~ 9 Other direct expenses ~~~~~~~~~~

4,478.

68,277.

9,882.

7 Food and beverages

3,242.

46,992.

Direct Expenses

Revenue

10 Direct expense summary. Add lines 4 through 9 in column (d) ~~~~~~~~~~~~~~~~~~~~~~~~~~ 11 Net income summary. Subtract line 10 from line 3, column (d) 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. (b) Pull tabs/instant bingo/progressive bingo

(a) Bingo

68,277.

61,352.

157,145.

172,861.

(d) Total gaming (add col. (a) through col. (c))

(c) Other gaming

1 Gross revenue 2 Cash prizes ~~~~~~~~~~~~~~~ 3 Noncash prizes ~~~~~~~~~~~~~ 4 Rent/facility costs ~~~~~~~~~~~~ 5 Other direct expenses %

Yes 6 Volunteer labor ~~~~~~~~~~~~~

No

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

Yes No

%

Yes

%

No

~~~~~~~~~~~~~~~~~~~~~~~~~~

8 Net gaming income summary. Subtract line 7 from line 1, column (d) 9

Enter the state(s) in which the organization conducts gaming activities: a Is the organization licensed to conduct gaming activities in each of these states? ~~~~~~~~~~~~~~~~~~~~ b If "No," explain:

Yes

No

10 a Were any of the organization's gaming licenses revoked, suspended, or terminated during the tax year? ~~~~~~~~~ b If "Yes," explain:

Yes

No

432082 01-14-25

Schedule G (Form 990) (Rev. 12-2024)

YOUNG MEN'S CHRISTIAN ASSOCIATION GREATER PITTSBURGH

Schedule G (Form 990) (Rev. 12-2024) OF

25-0969497 Page 3

11

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

12

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? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

13

No

Yes

No

Indicate the percentage of gaming activity conducted in: a The organization's facility ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ b An outside facility ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

14

Yes

13a

%

13b

%

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

15 a Does the organization have a contract with a third party from whom the organization receives gaming revenue? ~~~~~~ b If "Yes," enter the amount of gaming revenue received by the organization of gaming revenue retained by the third party $

$

Yes

No

Yes

No

and the amount

c If "Yes," enter the name and address of the third party: Name Address 16

Gaming manager information: Name Gaming manager compensation

$

Description of services provided

Director/officer 17

Employee

Independent contractor

Mandatory distributions: a Is the organization required under state law to make charitable distributions from the gaming proceeds to retain the state gaming license? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

b Enter the amount of distributions required under state law to be distributed to other exempt organizations or spent in the organization's own exempt activities during the tax year $ 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.

432083 01-14-25

Schedule G (Form 990) (Rev. 12-2024)

YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER PITTSBURGH Schedule G (Form 990) Part IV Supplemental Information (continued)

25-0969497 Page 4

Schedule G (Form 990) 432084 01-28-25

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

SCHEDULE I (Form 990) (Rev. December 2024) Department of the Treasury Internal Revenue Service

Name of the organization Part I 1

OMB No. 1545-0047

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

Attach to Form 990.

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

Open to Public Inspection

YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER PITTSBURGH

Employer identification number

25-0969497

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? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

X Yes

No

2 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. (f) Method of 1 (a) Name and address of organization (b) EIN (c) IRC section (d) Amount of (e) Amount of (g) Description of (h) Purpose of grant valuation (book, or government (if applicable) cash grant noncash noncash assistance or assistance FMV, appraisal, assistance other)

YWCA OF GREATER PITTSBURGH 305 WOOD ST PITTSBURGH, PA 15222

25-0965639

501(C)(3)

32,716.

0. N/A

N/A

HOPE FOR ALL PROJECT

YMCA BLUE RIDGE ASSEMBLY, INC. 84 BLUE RIDGE CIRCLE BLACK MOUNTAIN, NC 28711

56-0532130

501(C)(3)

15,000.

0. N/A

N/A

STORM RELIEF

2

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

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

2.

0.

3 Enter total number of other organizations listed in the line 1 table For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Schedule I (Form 990) (Rev. 12-2024) LHA

432101 01-02-25

YOUNG MEN'S CHRISTIAN ASSOCIATION Schedule I (Form 990) (Rev. 12-2024) OF GREATER PITTSBURGH Part III

(a) Type of grant or assistance

Part IV

25-0969497

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. (b) Number of recipients

(c) Amount of cash grant

(d) Amount of noncash assistance

(e) Method of valuation (book, FMV, appraisal, other)

Page 2

(f) Description of noncash assistance

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

PART I, LINE 2: ORGANIZATIONS RECEIVING ASSISTANCE FROM THE YMCA ARE MONITORED TO ENSURE THEY MEET THE CRITERIA ASSOCIATED WITH THE RESPECTIVE AWARD.

432102 01-18-25

Schedule I (Form 990) (Rev. 12-2024)

SCHEDULE J (Form 990) (Rev. December 2024) Department of the Treasury Internal Revenue Service

OMB No. 1545-0047

YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER PITTSBURGH Questions Regarding Compensation

Name of the organization

Part I

Compensation Information

For certain Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees Complete if the organization answered "Yes" on Form 990, Part IV, line 23.

Attach to Form 990.

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

Open to Public Inspection Employer identification number

25-0969497

Yes

No

1a Check the appropriate 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 Tax indemnification and gross-up payments

Payments for business use of personal residence Health or social club dues or initiation fees

Discretionary spending account

Personal services (such as maid, chauffeur, chef)

b 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 ~~~~~~~~~~~ 2 Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all directors,

1b

trustees, and officers, including the CEO/Executive Director, regarding the items checked on line 1a? ~~~~~~~~~~~~

2

3

Indicate which, if any, of the following the 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.

X Compensation committee

Independent compensation consultant

X Form 990 of other organizations 4

X Written employment contract X Compensation survey or study X 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:

a Receive a severance payment or change-of-control payment? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ b Participate in or receive payment from a supplemental nonqualified retirement plan? ~~~~~~~~~~~~~~~~~~~~

4a

c 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.

4c

5

4b

X X X

Only section 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:

a The organization? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ b Any related organization? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

5a 5b

X X

If "Yes" on line 5a or 5b, describe in Part III. 6

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: 6b

X X

7

X

~~~~~~~~~~~

8

X

Regulations section 53.4958-6(c)?

9

a The organization? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ b Any related organization? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

6a

If "Yes" on line 6a or 6b, describe in Part III. 7

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

8

Were any amounts reported on Form 990, Part VII, paid or accrued 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

9

If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in

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

LHA

432111 01-15-25

Schedule J (Form 990) (Rev. 12-2024)

YOUNG MEN'S CHRISTIAN ASSOCIATION GREATER PITTSBURGH

Schedule J (Form 990) (Rev. 12-2024) OF Part II

25-0969497

Page 2

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 aren't 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.

(B) Breakdown of W-2 and/or 1099-MISC and/or 1099-NEC compensation (A) Name and Title

(1) AMY H. KIENLE PRESIDENT AND CEO (2) GREGORY SUPIANOSKI CHIEF EXPERIENCE OFFICER (3) CAROLYN GRADY-MOOKERJEE, SVP CHIEF DEVELOPMENT OFFICER

(i) Base compensation (i) (ii) (i) (ii) (i) (ii)

214,443.

0.

154,763.

0.

157,326.

0.

(ii) Bonus & incentive compensation

0.

0.

0.

0.

0.

0.

(iii) Other reportable compensation

1,051.

0.

757.

0.

2,097.

0.

(C) Retirement and other deferred compensation

24,434.

0.

17,869.

0.

17,306.

0.

(D) Nontaxable benefits

28,901.

0.

28,901.

0.

0.

0.

(E) Total of columns (B)(i)-(D)

(F) Compensation in column (B) reported as deferred on prior Form 990

268,829.

0.

202,290.

0.

176,729.

0.

0.

0.

0.

0.

0.

0.

(i) (ii) (i) (ii) (i) (ii) (i) (ii) (i) (ii) (i) (ii) (i) (ii) (i) (ii) (i) (ii) (i) (ii) (i) (ii) (i) (ii) (i) (ii) Schedule J (Form 990) (Rev. 12-2024) 432112 01-15-25

YOUNG MEN'S CHRISTIAN ASSOCIATION GREATER PITTSBURGH

Schedule J (Form 990) (Rev. 12-2024) OF

25-0969497

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.

Schedule J (Form 990) (Rev. 12-2024) 432113 01-15-25

Supplemental Information on Tax-Exempt Bonds

SCHEDULE K (Form 990)

(Rev. December 2024) Department of the Treasury Internal Revenue Service

Name of the organization Part I

Bond Issues

OMB No. 1545-0047

Complete if the organization answered "Yes" on Form 990, Part IV, 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.

Open to Public Inspection

YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER PITTSBURGH SEE PART VI FOR COLUMN (A) CONTINUATIONS

(a) Issuer name

(b) Issuer EIN

(c) CUSIP #

(d) Date issued

ALLEGHENY COUNTY A INDUSTRIAL DEVELOPMENT A 25-1269117 000000000 10/31/24

Employer identification number

25-0969497

(e) Issue price

(f) Description of purpose

(g) Defeased (h) On behalf (i) Pooled of issuer financing Yes

12439164. SEE PART VI

No

Yes

X

No

Yes

X

No

X

B C D Part II

Proceeds A

1

Amount of bonds retired

2

Amount of bonds legally defeased

3

Total proceeds of issue

4

Gross proceeds in reserve funds

5

Capitalized interest from proceeds

6

Proceeds in refunding escrows

7

Issuance costs from proceeds

8

Credit enhancement from proceeds

9

Working capital expenditures from proceeds

10

Capital expenditures from proceeds

11

Other spent proceeds

12

Other unspent proceeds

13

Year of substantial completion

14

Were the bonds issued as part of a refunding issue of tax-exempt bonds (or,

Were the bonds issued as part of a refunding issue of taxable bonds (or, if

12,439,164.

2024

16

Has the final allocation of proceeds been made?

17

Does the organization maintain adequate books and records to support the final allocation of proceeds?

X

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

No

Yes

No

Yes

No

Yes

No

X X X

issued prior to 2018, an advance refunding issue)?

432121 01-14-25

D

if issued prior to 2018, a current refunding issue)?

LHA

C

12,439,164.

Yes

15

B

134,685.

Schedule K (Form 990) (Rev. 12-2024)

YOUNG MEN'S CHRISTIAN ASSOCIATION GREATER PITTSBURGH

Schedule K (Form 990) (Rev. 12-2024) OF Part III

25-0969497 A

1

Was the organization a partner in a partnership, or a member of an LLC, which owned property financed by tax-exempt bonds?

2

Page 2

Private Business Use Yes

B No

Yes

X

Are there any lease arrangements that may result in private business use of bond-financed property? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

X

3a Are there any management or service contracts that may result in private business use of bond-financed property?

X

C No

Yes

D No

Yes

No

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? c Are there any research agreements that may result in private business use of bond-financed property?

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?

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

5

.00

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

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,

.00 .00 X

another section 501(c)(3) organization, or a state or local government 6

Total of lines 4 and 5

7

Does the bond issue meet the private security or payment test?

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

b If "Yes" to line 8a, enter the percentage of bond-financed property sold or disposed of c If "Yes" to line 8a, was any remedial action taken pursuant to Regulations sections 1.141-12 and 1.145-2?

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?

Part IV Arbitrage

X A

1

Has the issuer filed Form 8038-T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate?

2

If "No" to line 1, did the following apply? a Rebate not due yet? b Exception to rebate? c No rebate due?

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?

432122 01-14-25

Yes

X

B No

X

Yes

C No

Yes

D No

Yes

No

X X X Schedule K (Form 990) (Rev. 12-2024)

YOUNG MEN'S CHRISTIAN ASSOCIATION GREATER PITTSBURGH

Schedule K (Form 990) (Rev. 12-2024) OF Part IV Arbitrage (continued)

25-0969497 A

4a Has the organization or the governmental issuer entered into a qualified hedge with respect to the bond issue?

Yes

Page 3

B No

X

Yes

C No

Yes

No

Yes

D No

Yes

No

Yes

No

b Name of provider c Term of hedge d Was the hedge superintegrated? e Was the hedge terminated?

X

5 a Were gross proceeds invested in a guaranteed investment contract (GIC)? b Name of provider c Term of GIC 6 7

d Was the regulatory safe harbor for establishing the fair market value of the GIC satisfied?

Were any gross proceeds invested beyond an available temporary period?

Has the organization established written procedures to monitor the requirements of section 148?

Part V

X X

Procedures To Undertake Corrective Action

Has the organization established written procedures to ensure that violations of federal tax requirements are timely identified and corrected through the

A Yes

B No

Yes

C

D No

voluntary closing agreement program if self-remediation isn't available under applicable regulations?

Part VI

X

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

SCHEDULE K, PART I, BOND ISSUES: (A) ISSUER NAME: ALLEGHENY COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY, SERIES 2024

SCHEDULE K, PART I, LINE A(F): $12,439,164 WAS USED TO REFUND THE REMAINING OUTSTANDING PRINCIPAL OF THE TAXABLE TERM LOAN.

432123 01-14-25

Schedule K (Form 990) (Rev. 12-2024)

Noncash Contributions

SCHEDULE M (Form 990) Department of the Treasury Internal Revenue Service

Name of the organization

Part I

2024

Complete if the organizations answered "Yes" on Form 990, Part IV, line 29 or 30.

Open to Public Attach to Form 990.

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

YOUNG MEN'S CHRISTIAN ASSOCIATION Employer identification number

OF GREATER PITTSBURGH Types of Property

25-0969497

(a) (b) (c) Number of Noncash contribution Check if amounts reported on applicable contributions or items contributed Form 990, Part VIII, line 1g

1

Art - Works of art ~~~~~~~~~~~~~

2

Art - Historical treasures

3

Art - Fractional interests ~~~~~~~~~~

4

Books and publications ~~~~~~~~~~

5 6

Clothing and household goods ~~~~~~ Cars and other vehicles ~~~~~~~~~~

7

Boats and planes ~~~~~~~~~~~~~ Intellectual property

9

Securities - Publicly traded ~~~~~~~~

10

Securities - Closely held stock ~~~~~~~

11

Securities - Partnership, LLC, or trust interests

(d) Method of determining noncash contribution amounts

~~~~~~~~~

8

~~~~~~~~~~~

X

4

103,066. FMV

~~~~~~~~~~~~~~

13

Securities - Miscellaneous ~~~~~~~~ Qualified conservation contribution -

14

Historic structures ~~~~~~~~~~~~ Qualified conservation contribution - Other ~

15

Real estate - Residential

16

Real estate - Commercial ~~~~~~~~~

17

Real estate - Other ~~~~~~~~~~~~

18

Collectibles ~~~~~~~~~~~~~~~~

19

Food inventory ~~~~~~~~~~~~~~

20

Drugs and medical supplies ~~~~~~~~

12

OMB No. 1545-0047

~~~~~~~~~

21

Taxidermy ~~~~~~~~~~~~~~~~

22

Historical artifacts

23

Scientific specimens ~~~~~~~~~~~

24

Archeological artifacts ~~~~~~~~~~

~~~~~~~~~~~~

25

Other

(

)

26

Other

(

)

27

Other

(

)

28

Other

(

)

29

Number of Forms 8283 received by the organization during the tax year for contributions for which the organization completed Form 8283, Part V, Donee Acknowledgement ~~~~

0

29

Yes

No

30a During the year, did the organization receive by contribution any property reported on Part I, lines 1 through 28, that it must hold for at least 3 years from the date of the initial contribution, and which isn't required to be used for 30a

X

~~~~~~

31

X

contributions? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

32a

X

exempt purposes for the entire holding period? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 31

b If "Yes," describe the arrangement in Part II. Does the organization have a gift acceptance policy that requires the review of any nonstandard contributions?

32a Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash

33

b If "Yes," describe in Part II. If the organization didn't report an amount in column (c) for a type of property for which column (a) is checked, describe in Part II.

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

LHA

432141 11-15-24

Schedule M (Form 990) 2024

YOUNG MEN'S CHRISTIAN ASSOCIATION 25-0969497 Schedule M (Form 990) 2024 OF GREATER PITTSBURGH Page 2 Part II Supplemental Information. Provide the information required by Part I, lines 30b, 32b, and 33, and whether the organization is reporting in Part I, column (b), the number of contributions, the number of items received, or a combination of both. Also complete this part for any additional information.

432142 01-18-25

Schedule M (Form 990) 2024

SCHEDULE O (Form 990)

(Rev. December 2024) 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 Form 990-EZ. Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public Inspection

YOUNG MEN'S CHRISTIAN ASSOCIATION Employer identification number OF GREATER PITTSBURGH 25-0969497 FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION`S MISSION THE YMCA OF GREATER PITTSBURGH IS COMMITTED TO ENSURING THAT OUR PROGRAMS ARE OPEN TO EVERYONE REGARDLESS OF THEIR ABILITY TO PAY. SERVICES PROVIDED BY THE YMCA OF GREATER PITTSBURGH ADDRESS NEEDS AS DIVERSE AS THE COMMUNITIES WHERE WE ARE LOCATED. OUR PROGRAM DELIVERY IS FOCUSED ON CREATING HOPE FOR CHILDREN, ENGAGING FAMILIES, ESTABLISHING BALANCED HEALTH FOR ALL AND HELPING STRENGTHEN COMMUNITIES THROUGH OUTREACH SUPPORT SERVICES. IN ADDITION TO PROGRAMS IN CHILD CARE, SUMMER CAMPS, AND HEALTH AND WELLNESS, THE YMCA ALSO DELIVERS AN ARRAY OF SOCIAL SERVICE PROGRAMS DESIGNED TO ADDRESS THE SPECIFIC NEEDS OF THE COMMUNITIES IN WHICH THE YMCA SERVES. THESE PROGRAMS INCLUDE SERVICES SUCH AS FOOD PANTRIES, FAMILY SUPPORT SERVICES, JOB AND COMPUTER TRAINING, TEEN ENRICHMENT PROGRAMS, DRUG AND ALCOHOL COUNSELING, SPECIAL NEEDS CAMPS, SERVICE LEARNING PROJECTS, SINGLE RESIDENT HOUSING, LITERACY INITIATIVES, AND SENIOR PROGRAMS. BY RESPONDING TO NEEDS AND COLLABORATING WITH LOCAL GROUPS, THE YMCA CONTINUES TO BE A PLACE TO WHICH INDIVIDUALS FEEL CONFIDENT TURNING FOR HELP. Name of the organization

FORM 990, PART III, LINE 4A - BEFORE & AFTER SCHOOL ENRICHMENT (BASE) PROGRAMS SERVED 1,442 YOUTH ACROSS 26 SITES IN ALLEGHENY COUNTY, OFFERING A SAFE PLACE TO BUILD FOUNDATIONAL SKILLS, DEVELOP POSITIVE RELATIONSHIPS, AND GROW INDEPENDENCE. - THE LIGHTHOUSE PROJECT ENGAGED 16 YOUTH AND YOUNG ADULTS, USING VISUAL ARTS, MEDIA, AND MUSIC PRODUCTION TO FOSTER CREATIVITY, SELF-EXPRESSION, AND WORKFORCE-READY SKILLS. - Y CREATOR SPACE SERVED 40 PARTICIPANTS DURING THE SCHOOL YEAR, OFFERING HANDS-ON STEAM LEARNING EXPERIENCES THAT INSPIRE INNOVATION AND CURIOSITY. - EARLY CHILD CARE AND Y TOTS PROGRAMS PROVIDED HIGH-QUALITY EARLY LEARNING EXPERIENCES FOR 125 INFANTS, TODDLERS, AND PRESCHOOLERS AT TWO YMCA EARLY CHILDHOOD DEVELOPMENT CENTERS, SUPPORTING SCHOOL READINESS AND HEALTHY DEVELOPMENT. - SUMMER DAY CAMP PROGRAMS OPERATED AT 17 SITES, SERVING 1,655 CAMPERS WITH MEANINGFUL, ACTIVE EXPERIENCES THAT BUILD CONFIDENCE, FRIENDSHIPS, AND LIFELONG MEMORIES. - OVERNIGHT CAMPS AT YMCA CAMP KON-O-KWEE SPENCER AND DEER VALLEY YMCA FAMILY CAMP WELCOMED 4,827 RESIDENT AND OVERNIGHT CAMPERS, OFFERING TRANSFORMATIVE EXPERIENCES CENTERED ON INDEPENDENCE, TEAMWORK, AND PERSONAL GROWTH. - CAMP AIM SERVED 112 CHILDREN AND YOUNG ADULTS WITH PHYSICAL, COGNITIVE, EMOTIONAL, AND SOCIAL CHALLENGES, PROVIDING INCLUSIVE OPPORTUNITIES TO ACHIEVE INDEPENDENCE AND BUILD LIFE SKILLS. - YMCA CAMPS ALSO DELIVERED OUTDOOR EDUCATION PROGRAMS TO 5,221 For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. 432211 01-15-25 LHA

Schedule O (Form 990) (Rev. 12-2024)

Schedule O (Form 990) 2024

Page 2

YOUNG MEN'S CHRISTIAN ASSOCIATION Employer identification number OF GREATER PITTSBURGH 25-0969497 STUDENTS, CONNECTING CLASSROOM LEARNING WITH HANDS-ON ENVIRONMENTAL EXPERIENCES. Name of the organization

- THROUGH AQUATICS AND SPORTS PROGRAMMING, THE Y SUPPORTED HEALTHY HABITS AND TEAMWORK, SERVING 386 SWIM TEAM PARTICIPANTS AND 1,248 YOUTH IN ADDITIONAL SPORTS PROGRAMS. FROM 990, PART III, LINE 4B - 1,432 SENIOR MEMBERS RECEIVED FITNESS INSTRUCTION FOCUSED ON STRENGTH, BALANCE, MOBILITY, AND SOCIAL CONNECTIONSUPPORTING INDEPENDENCE AND OVERALL WELL-BEING. - PARENT-CHILD PROGRAMS STRENGTHENED FAMILY BONDS THROUGH SHARED EXPERIENCES, ENGAGING 604 ADULTS AND 877 CHILDREN ACROSS THREE YMCA LOCATIONS. - AQUATICS PROGRAMS PLAYED A CRITICAL ROLE IN WATER SAFETY AND SKILL DEVELOPMENT, PROVIDING SWIM LESSONS TO 2,263 CHILDREN AND LIFEGUARD CERTIFICATION TO 265 PARTICIPANTS THROUGH OUR RED CROSS PARTNERSHIP. FORM 990, PART III, LINE 4C - THE YMCA PROVIDED SINGLE RESIDENT OCCUPANCY (SRO) HOUSING TO 45 MEN, OFFERING SAFE, STABLE HOUSING WITHIN A SUPPORTIVE COMMUNITY, INCLUDING CONTINUED HOUSING SUPPORT DURING THE RENOVATION OF THE HISTORIC ALLEGHENY YMCA. - THROUGH OUR COMMITMENT TO INCLUSION AND ACCESS, THE YMCA DISTRIBUTED $352,399 IN MEMBERSHIP AND PROGRAM FINANCIAL ASSISTANCE, ENABLING 1,404 FAMILIES AND INDIVIDUALS TO PARTICIPATE IN Y PROGRAMS REGARDLESS OF INCOME. - THE HOMEWOOD CAREER AND WORKFORCE DEVELOPMENT CENTER SUPPORTED 875 INDIVIDUALS THROUGH WORKFORCE DEVELOPMENT PROGRAMS, HELPING PARTICIPANTS WITH EMPLOYMENT SEARCHES, JOB READINESS SKILLS, RESUME BUILDING, AND ACCESS TO EMPLOYMENT-RELATED BENEFITS. THE CENTER ALSO HOSTS A CAREERLINK COUNSELOR WHO PROVIDES ONGOING CASE MANAGEMENT TO JOB SEEKERS. - THE YMCA PROVIDED FREE TAX RETURN PREPARATION TO 975 HOUSEHOLDS, RESULTING IN $1,452,770 IN REFUNDS. THESE PROGRAMS INCLUDED SUPPORT FOR THE EARNED INCOME TAX CREDIT (EITC) AND CHILD TAX CREDITS, HELPING FAMILIES CLAIM $606,309 IN EITC AND $381,794 IN CTC AND ACTC, GIVING PARTICIPANTS THE FINANCIAL RESOURCES THEY NEED TO STABILIZE THEIR HOUSEHOLDS. FORM 990, PART VI, SECTION A, LINE 1A: THE EXECUTIVE COMMITTEE HAS POWERS TO ACT FOR THE BOARD OF DIRECTORS IN THE INTERIM BETWEEN BOARD MEETINGS. FORM 990, PART VI, SECTION A, LINE 2: FAMILY RELATIONSHIPS: BONNIE VAN KIRK AND THOMAS VAN KIRK. FORM 990, PART VI, SECTION A, LINE 6: THERE IS A GENERAL ASSEMBLY OF THE ASSOCIATION, WHICH IS COMPRISED OF NOT LESS THAN 200 NOR MORE THAN 400 MEMBERS OF THE ASSOCIATION. THE EXACT NUMBER OF SUCH MEMBERS IS DETERMINED BY THE BOARD OF DIRECTORS OF THE 432212 01-29-25

Schedule O (Form 990) 2024

Schedule O (Form 990) 2024 Name of the organization

ASSOCIATION.

YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER PITTSBURGH

Page 2 Employer identification number

25-0969497

FORM 990, PART VI, SECTION A, LINE 7A: THE BOARD OF DIRECTORS OF THE ASSOCIATION IS ELECTED BY THE GENERAL ASSEMBLY BY MAJORITY VOTE OF THE MEMBERS PRESENT. IN ADDITION, THERE IS ONE MEMBER ON THE BOARD OF DIRECTORS FROM EACH BRANCH. MEMBERS FROM EACH BRANCH ARE APPOINTED BY THE BOARD OF MANAGEMENT OF EACH BRANCH FROM AMONG ITS MEMBERSHIP. EACH APPOINTED MEMBER FROM EACH BRANCH SHALL HAVE A VOICE AND VOTE WITH THE BOARD OF DIRECTORS. THE GENERAL ASSEMBLY SHALL BE RESPONSIBLE FOR LEGISLATING ON GENERAL POLICIES OF THE ASSOCIATION, REVIEWING THE WORK AND AFFAIRS OF THE ASSOCIATION AND AMENDING THE CONSTITUTION OF THE ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 7B: THE BOARD OF TRUSTEES (SEPARATE FROM THE BOARD OF DIRECTORS) HAVE CERTAIN RESERVED POWERS RELATED TO PROPERTY AND INVESTMENT MATTERS. THE BOARD OF TRUSTEES IS SELF PERPETUATING AND INCLUDES THE ASSOCIATION PRESIDENT AND BOARD OF DIRECTORS CHAIR. FORM 990, PART VI, SECTION B, LINE 11B: A DRAFT OF THE FORM 990 AND SUPPORTING SCHEDULES IS REVIEWED BY MANAGEMENT WITH THE FINANCE COMMITTEE. SUBSEQUENT TO ANY CHANGES ASSOCIATED WITH THAT REVIEW, THE FINAL DRAFT OF THE FORM 990 AND SUPPORTING SCHEDULES IS POSTED TO AN INFORMATION BOARD PORTAL ACCESSIBLE BY THE FULL BOARD FOR THEIR APPROVAL PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C: ALL OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEES ARE REQUIRED TO SUBMIT EXECUTED CONFLICT OF INTEREST STATEMENTS ANNUALLY. IN SITUATIONS WHERE A TRANSACTION IS CONTEMPLATED WITH ANY OF THESE PARTIES, THE AWARD OF THAT TRANSACTION IS SUBJECT TO COMPETITIVE BIDDING APPROVED BY THE APPROPRIATE BOARD COMMITTEE FOR CAPITAL PROJECTS OR FINANCING AND BY MANAGEMENT REGARDING NORMAL OPERATING EXPENSES. FORM 990, PART VI, SECTION B, LINE 15: COMPARABILITY DATA REGARDING THE CEO'S AND OTHER SENIOR VICE PRESIDENTS' COMPENSATION PACKAGES IS REVIEWED AND APPROVED BY AN INDEPENDENT COMPENSATION COMMITTEE WHO MAKES RECOMMENDATIONS TO THE BOARD OF DIRECTORS WHICH IS APPROVED AT AN EXECUTIVE SESSION OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19: THE ASSOCIATION MAKES ALL OF ITS PUBLIC DOCUMENTS AVAILABLE UPON REQUEST. ANYONE INTERESTED IN REVIEWING THESE DOCUMENTS NEEDS TO MAKE A WRITTEN REQUEST TO THE ASSOCIATION'S CORPORATE OFFICES. COPIES OF THE REQUESTED PUBLIC DOCUMENTS WILL BE MAILED. FORM 990, PART VII, HONORARY BOARD MR. LOUIS J. BRISKMAN IS A HONORARY BOARD MEMBER. HE DOES NOT HAVE VOTING RIGHTS. FORM 990, PART XII, QUESTION 2, OVERSIGHT OF FINANCIAL STATEMENT AUDIT: THE ORGANIZATION'S FINANCIAL STATEMENTS ARE AUDITED BY AN INDEPENDENT ACCOUNTING FIRM. IN ADDITION, THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL 432212 01-29-25

Schedule O (Form 990) 2024

Schedule O (Form 990) 2024

Page 2

YOUNG MEN'S CHRISTIAN ASSOCIATION Employer identification number OF GREATER PITTSBURGH 25-0969497 STATEMENTS AND ITS SELECTION OF THE INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. Name of the organization

432212 01-29-25

Schedule O (Form 990) 2024

Related Organizations and Unrelated Partnerships

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

Name of the organization

Part I

Employer identification number

25-0969497

Identification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33. (b) Primary activity

(c) Legal domicile (state or

(d) Total income

(e) End-of-year assets

foreign country)

(f) Direct controlling entity

Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related tax-exempt organizations during the tax year. (a) Name, address, and EIN of related organization

(b) Primary activity

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

LHA

Open to Public Inspection

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

YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER PITTSBURGH

(a) Name, address, and EIN (if applicable) of disregarded entity

Part II

OMB No. 1545-0047

Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.

Attach to Form 990.

432161 10-23-24

(c) Legal domicile (state or foreign country)

(d) Exempt Code section

(e) Public charity status (if section 501(c)(3))

(f) Direct controlling entity

(g)

Section 512(b)(13) controlled entity?

Yes

No

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

Schedule R (Form 990) (Rev. 1-2025) Part III

YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER PITTSBURGH

Page 2

Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.

(a) Name, address, and EIN of related organization

(b) Primary activity

ALLEGHENY YMCA HOLDINGS LLC 99-3458910, 651 HOLIDAY DR, SUITE 5200, PITTSBURGH, PA REAL ESTATE 15220 HOLDINGS ALLEGHENY YMCA PT LLC 99-3477437, 651 HOLIDAY DR, SUITE 5200, PITTSBURGH, PA 15220 PRIME TENANCY

Part IV

25-0969497

(c)

Legal domicile (state or foreign country)

(d) Direct controlling entity

(e) Predominant income (related, unrelated, excluded from tax under sections 512-514)

(f) Share of total income

(g) Share of end-of-year assets

(h) Disproportionate allocations?

Yes

No

(i) (j) (k) General or Percentage Code V-UBI amount in box managing ownership 20 of Schedule partner?

K-1 (Form 1065) Yes No

PA

YMCA OF GREATER PITTSBURGH

0.

24,558,932.

X

N/A

PA

YMCA OF GREATER PITTSBURGH

0.

29,299.

X

N/A

X

100%

X

1.00%

Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a corporation or trust during the tax year. (a) Name, address, and EIN of related organization

DOYLE F/B/O CHARITIES P.O. BOX 4899 ATLANTA, GA 30302-9957 YOUNG M C ASSN DE PARK TRUST - 25-6088591 1735 MARKET STREET PHILADELPHIA, PA 19103 ALLEGHENY YMCA MM LLC - 99-3435450 651 HOLIDAY DR, SUITE 5200 PITTSBURGH, PA 15220

432162 10-23-24

(b) Primary activity

(c) Legal domicile (state or foreign country)

(d) Direct controlling entity

(e) Type of entity (C corp, S corp, or trust)

(f) Share of total income

(g) Share of end-of-year assets

(h) Percentage ownership

(i)

Section 512(b)(13) controlled entity?

Yes

No

PHILANTHROPY

GA

N/A

TRUST

70.00%

X

PHILANTHROPY

PA

TRUST

100%

X

MANAGING MEMBER

PA

N/A YMCA OF GREATER PITTSBURGH

100%

X

C CORP

1,570.

6,864,594.

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

Schedule R (Form 990) (Rev. 1-2025) Part V

YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER PITTSBURGH

25-0969497

Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.

Note: Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.

1 During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?

2

Yes

a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ b Gift, grant, or capital contribution to related organization(s) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

1a

c Gift, grant, or capital contribution from related organization(s) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ d Loans or loan guarantees to or for related organization(s) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

1c

e Loans or loan guarantees by related organization(s) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

1e

Dividends from related organization(s) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

1f

g Sale of assets to related organization(s) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ h Purchase of assets from related organization(s) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

1g

i

Exchange of assets with related organization(s) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

1i

j

Lease of facilities, equipment, or other assets to related organization(s)

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

1j

k Lease of facilities, equipment, or other assets from related organization(s) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ l Performance of services or membership or fundraising solicitations for related organization(s) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

1k

m Performance of services or membership or fundraising solicitations by related organization(s) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

1m

o Sharing of paid employees with related organization(s)

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

1o

p Reimbursement paid to related organization(s) for expenses ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ q Reimbursement paid by related organization(s) for expenses ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

1p

r Other transfer of cash or property to related organization(s) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ s Other transfer of cash or property from related organization(s)

1r

f

Page 3

1b

X

1d

X

1h

1l 1n

1q

1s

X

No

X X X X X X X X X X X X X X X X

If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds. (a) Name of related organization

(b) Transaction type (a-s)

(c) Amount involved

(1) ALLEGHENY

PT LLC

B

732,914.

(2) ALLEGHENY

YMCA HOLDINGS LLC

G

1,000,000.

(d) Method of determining amount involved

(3) (4) (5) (6) 432163 10-23-24

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

YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER PITTSBURGH Schedule R (Form 990) (Rev. 1-2025) Part VI

25-0969497

Page 4

Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37.

Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships. (a) Name, address, and EIN of entity

(b) Primary activity

(c) (d) (e) Are all Legal domicile Predominant income partners sec.

501(c)(3) (related, unrelated, (state or foreign excluded from tax under orgs.? country) sections 512-514) Yes No

(f) Share of total income

(g) Share of end-of-year assets

(h)

(i)

(j)

(k)

DisproporCode V-UBI General or Percentage tionate amount in box 20 managing allocations? partner? ownership

Yes No

of Schedule K-1 (Form 1065) Yes No

Schedule R (Form 990) (Rev. 1-2025) 432164 10-23-24

TAX RETURN FILING INSTRUCTIONS ** FORM 990-T PUBLIC DISCLOSURE COPY ** FOR THE YEAR ENDING MARCH 31, 2025 PREPARED FOR: YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER PITTSBURGH 651 HOLIDAY DRIVE 5200 PITTSBURGH, PA 15220 PREPARED BY: SCHNEIDER DOWNS & CO., INC. ONE PPG PLACE, SUITE 1700 PITTSBURGH, PA 15222-5416 AMOUNT DUE OR REFUND: NOT APPLICABLE MAKE CHECK PAYABLE TO: NOT APPLICABLE MAIL TAX RETURN AND CHECK (IF APPLICABLE) TO: NOT APPLICABLE RETURN MUST BE MAILED ON OR BEFORE: NOT APPLICABLE SPECIAL INSTRUCTIONS: THIS COPY OF THE RETURN IS PROVIDED ONLY FOR PUBLIC DISCLOSURE PURPOSES.

Form

8868

(Rev. January 2025)

Application for Extension of Time To File an Exempt Organization Return or Excise Taxes Related to Employee Benefit Plans

OMB No. 1545-0047

File a separate application for each return.

Department of the Treasury Internal Revenue Service

Go to www.irs.gov/Form8868 for the latest information.

Electronic filing (e-file). You can electronically file Form 8868 to request up to a 6-month extension of time to file any of the forms listed below except for Form 8870, Information Return for Transfers Associated With Certain Personal Benefit Contracts. An extension request for Form 8870 must be sent to the IRS in a paper format (see instructions). For more details on the electronic filing of Form 8868, visit www.irs.gov/e-file-providers/e-file-for-charities-and-non-profits.

Caution: If you are going to make an electronic funds withdrawal (direct debit) with this Form 8868, see Form 8453-TE and Form 8879-TE for payment instructions.

All corporations required to file an income tax return other than Form 990-T (including 1120-C filers), partnerships, REMICs, and trusts must use Form 7004 to request an extension of time to file income tax returns.

Part I - Identification Name of exempt organization, employer, or other filer, see instructions.

Type or Print File by the due date for filing your return. See instructions.

Taxpayer identification number (TIN)

YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER PITTSBURGH

25-0969497

Number, street, and room or suite no. If a P.O. box, see instructions.

651 HOLIDAY DRIVE, 5200

City, town or post office, state, and ZIP code. For a foreign address, see instructions.

PITTSBURGH, PA

15220

Enter the Return Code for the return that this application is for (file a separate application for each return)

07

Application Is For

Return

Application Is For

Return

Form 990 or Form 990-EZ

Code 01

Form 4720 (other than individual)

Code 09

Form 4720 (individual)

03

Form 5227

10

Form 990-PF

04

Form 6069

11

Form 990-T (sec. 401(a) or 408(a) trust)

05

Form 8870

12

Form 990-T (trust other than above)

06

Form 5330 (individual)

13

Form 990-T (corporation)

07

Form 5330 (other than individual)

14

Form 1041-A

08

Form 990-T (governmental entities)

15

¥ After you enter your Return Code, complete either Part II or Part III. Part III, including signature, is applicable only for an extension of time to file Form 5330. ¥ If this application is for an extension of time to file Form 5330, you must enter the following information.

Plan Name Plan Number Plan Year Ending (MM/DD/YYYY) Part II - Automatic Extension of Time To File for Exempt Organizations (see instructions) The books are in the care of JORDAN FRAZIER

651 HOLIDAY DR., STE 5200 - PITTSBURGH, PA 15220 412-951-5662 Telephone No. Fax No.

¥ If the organization does not have an office or place of business in the United States, check this box ~~~~~~~~~~~~~~~~~~~ ¥ If this is for a Group Return, enter the organization's four-digit Group Exemption Number (GEN) . If this is for the whole group, check this box . If it is for part of the group, check this box and attach a list with the names and TINs of all members the extension is for.

I request an automatic 6-month extension of time until

1

FEBRUARY 15

, 20

26

, to file the exempt organization return for

the organization named above. The extension is for the organization's return for:

X

calendar year 20 tax year beginning

or

APR 1

, 20 24

If the tax year entered in line 1 is for less than 12 months, check reason:

2

, and ending Initial return

MAR 31 .

, 20 25

Final return

Change in accounting period 3a

If this application is for Forms 990-PF, 990-T, 4720, or 6069, enter the tentative tax, less 3a

$

0.

estimated tax payments made. Include any prior year overpayment allowed as a credit.

3b

$

0.

Balance due. Subtract line 3b from line 3a. Include your payment with this form, if required, by using EFTPS (Electronic Federal Tax Payment System). See instructions.

3c

$

0.

any nonrefundable credits. See instructions. b c

If this application is for Forms 990-PF, 990-T, 4720, or 6069, enter any refundable credits and

For Privacy Act and Paperwork Reduction Act Notice, see instructions.

LHA

423841 01-02-25

Form 8868 (Rev. 1-2025)

EXTENDED TO FEBRUARY 17, 2026

Form

Exempt Organization Business Income Tax Return

990-T

Check box if address changed.

B Exempt under section X 501(c )(3 ) 408(e)

220(e)

408A 529(a)

530(a)

2024

Go to www.irs.gov/Form990T for instructions and the latest information.

Do not enter SSN numbers on this form as it may be made public if your organization is an 501(c)(3).

Department of the Treasury Internal Revenue Service

A

OMB No. 1545-0047

(and proxy tax under section 6033(e)) For calendar year 2024 or other tax year beginning APR 1, 2024 , and ending MAR 31, 2025 .

Name of organization (

D Employer identification number

Check box if name changed and see instructions.)

YOUNG MEN'S CHRISTIAN ASSOCIATION Print OF GREATER PITTSBURGH or Type

529A

Open to Public Inspection for 501(c)(3) Organizations Only

25-0969497 E Group exemption number

Number, street, and room or suite no. If a P.O. box, see instructions.

(see instructions)

651 HOLIDAY DRIVE, 5200

City or town, state or province, country, and ZIP or foreign postal code

PITTSBURGH, PA

15220

G H

Check if filing only to claim

I

Check if a 501(c)(3) organization filing a consolidated return with a 501(c)(2) titleholding corporation

J

Enter the number of attached Schedules A (Form 990-T)

K

During the tax year, was the corporation a subsidiary in an affiliated group or a parent-subsidiary controlled group?

If "Yes," enter the name and identifying number of the parent corporation JORDAN FRAZIER The books are in care of Telephone number

401(a) trust

Check box if

F

102,140,644.

C Book value of all assets at end of year X 501(c) corporation 501(c) trust Check organization type

an amended return.

State college/university

Other trust

6417(d)(1)(A) Applicable entity

L

Part I

Credit from Form 8941

Refund shown on Form 2439

Elective payment amount from Form 3800

1

Yes

X No

412-951-5662

Total Unrelated Business Taxable Income

1

Total of unrelated business taxable income computed from all unrelated trades or businesses (see instructions) ~

1

2

Reserved ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

2

3

Add lines 1 and 2 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

3

4

Charitable contributions (see instructions for limitation rules) ~~~~~~~~~~~~~~~~~~~~~~~~~~

4

5

Total unrelated business taxable income before net operating losses. Subtract line 4 from line 3 ~~~~~~~~~

5

6

Deduction for net operating loss. See instructions ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

6

7

Total of unrelated business taxable income before specific deduction and section 199A deduction.

0.

0.

0.

Subtract line 6 from line 5 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

7

8

Specific deduction (generally $1,000, but see instructions for exceptions) ~~~~~~~~~~~~~~~~~~~~

8

9 10

Trusts. Section 199A deduction. See instructions ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Total deductions. Add lines 8 and 9 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

10

11

Unrelated business taxable income. Subtract line 10 from line 7. If line 10 is greater than line 7, enter zero

11

1,000.

0.

1

Organizations taxable as corporations. Multiply Part I, line 11 by 21% (0.21) ~~~~~~~~~~~~~~~~~ Trusts taxable at trust rates. See instructions for tax computation. Income tax on the amount on

1

0.

Part I, line 11, from:

Part II 2

Tax Computation

Tax rate schedule or

9

Schedule D (Form 1041) ~~~~~~~~~~~~~~~

2

Proxy tax. See instructions ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 4 a Amount from Form 4255, Part I , line 3, column (q) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ b Other tax amounts. See instructions ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

4a

5

Alternative minimum tax ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

5

6

Tax on noncompliant facility income. See instructions ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Total. Add lines 3 through 6 to line 1 or 2, whichever applies

6

3

7

Part III

Tax and Payments

1 a Foreign tax credit (corporations attach Form 1118; trusts attach Form 1116) ~~~~ b Other credits (see instructions) ~~~~~~~~~~~~~~~~~~~~~~~~~~

1a

c General business credit. Attach Form 3800 (see instructions) ~~~~~~~~~~~~ d Credit for prior-year minimum tax (attach Form 8801 or 8827) ~~~~~~~~~~~~

1c

4b

7

0.

1d 1e 2

0.

3e Total amounts due. Add lines 3a through 3e ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

3f

0.

Check if includes tax previously deferred under Total tax. Add lines 2 and 3f (see instructions). section 1294. Enter tax amount here

4

3 a Amount from Form 4255, Part I, line 3, column (r) (see instructions) ~~~~~~~~~

3a

b Amount due from Form 8611 c Amount due from Form 8697

~~~~~~~~~~~~~~~~~~~~~~~~~~~

3b

~~~~~~~~~~~~~~~~~~~~~~~~~~~

3c

d Amount due from Form 8866 ~~~~~~~~~~~~~~~~~~~~~~~~~~~ e Other amounts due (see instructions) ~~~~~~~~~~~~~~~~~~~~~~~

3d

4

3

1b

e Total credits. Add lines 1a through 1d ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Subtract line 1e from Part II, line 7 2

f

1,000.

LHA For Paperwork Reduction Act Notice, see instructions.

423701 01-30-25

0.

990-T Form (2024)

Form 990-T (2024)

Tax and Payments

Part III 5

Page 2 (continued)

Current net 965 tax liability paid from Form 965-A, Part II, column (k)

6a

Payments: Preceding year's overpayment credited to the current year ~~~~~~~

0.

5

6a

b

Current year's estimated tax payments. Check if section 643(g) election applies ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

6b

c

6c

d

Tax deposited with Form 8868 ~~~~~~~~~~~~~~~~~~~~~~~~~~ Foreign organizations: Tax paid or withheld at source (see instructions) ~~~~~~

e

Backup withholding (see instructions) ~~~~~~~~~~~~~~~~~~~~~~~

6e

f

Credit for small employer health insurance premiums (attach Form 8941)

~~~~~

6f

g

Elective payment election amount from Form 3800 ~~~~~~~~~~~~~~~~

6g

h

Payment from Form 2439 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

6h

i

Credit from Form 4136 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

6d

7

6i Other (see instructions) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 6j Total payments. Add lines 6a through 6j

7

8

Estimated tax penalty (see instructions). Check if Form 2220 is attached

~~~~~~~~~~~~~~~~~ Tax due. If line 7 is smaller than the total of lines 4, 5, and 8, enter amount owed ~~~~~~~~~~~~~~~

8

Overpayment. If line 7 is larger than the total of lines 4, 5, and 8, enter amount overpaid ~~~~~~~~~~~~ Enter the amount of line 10 you want: Credited to 2025 estimated tax Refunded 11 Part IV Statements Regarding Certain Activities and Other Information (see instructions)

10

j

9

9

10

11

At any time during the 2024 calendar year, did the organization have an interest in or a signature or other authority

1

Yes

No

over a financial account (bank, securities, or other) in a foreign country? If "Yes," the organization may have to file FinCEN Form 114, Report of Foreign Bank and Financial Accounts. If "Yes," enter the name of the foreign country

X

here 2

During the tax year, did the organization receive a distribution from, or was it the grantor of, or transferor to, a foreign trust? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

X

If "Yes," see instructions for other forms the organization may have to file.

Enter the amount of tax-exempt interest received or accrued during the tax year ~~~~~~~~~~~ $ 144,754. Do not include any post-2017 NOL carryover $ Enter available pre-2018 NOL carryovers here

3 4

shown on Schedule A (Form 990-T). Don't reduce the NOL carryover shown here by any deduction reported on Part I, line 6.

5

Post-2017 NOL carryovers. Enter the Business Activity Code and available post-2017 NOL carryovers. Don't reduce the amounts shown below by any NOL claimed on any Schedule A, Part II, line 17 for the tax year. See instructions.

Business Activity Code

Available post-2017 NOL carryover $ $ $ $

6a

Reserved for future use

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

b

Reserved for future use

Supplemental Information

Part V

Provide any additional information. See instructions.

Sign Here

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

PRESIDENT AND CEO Signature of officer Print/Type preparer's name

Date

Title

Preparer's signature

Paid SARAH R. PIOT SARAH R. PIOT Preparer SCHNEIDER DOWNS & CO., INC. Use Only Firm's name ONE PPG PLACE, SUITE 1700 Firm's address PITTSBURGH, PA 15222-5416

423711 01-30-25

May the IRS discuss this return with the preparer shown below (see instructions)?

Date

Check

if

self-employed Firm's EIN Phone no.

X Yes

No

PTIN

P01358891 25-1408703

412-261-3644 Form 990-T (2024)

YOUNG MEN'S CHRISTIAN ASSOCIATION OF GRE 25-0969497 }}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} }}}}}}}}}} ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ FORM 990-T PRE-2018 NET OPERATING LOSS DEDUCTION STATEMENT 1 }}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}}} LOSS PREVIOUSLY LOSS AVAILABLE TAX YEAR LOSS SUSTAINED APPLIED REMAINING THIS YEAR }}}}}}}} }}}}}}}}}}}}}} }}}}}}}}}}}}}} }}}}}}}}}}}}}} }}}}}}}}}}}}}} 03/31/16 30,118.

0.

30,118.

30,118.

03/31/17 114,636.

0.

114,636.

114,636. }}}}}}}}}}}}}} }}}}}}}}}}}}}} NOL CARRYOVER AVAILABLE THIS YEAR 144,754.

144,754. ~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~

STATEMENT(S) 1

1

SCHEDULE A (Form 990-T)

Department of the Treasury Internal Revenue Service

Open to Public Inspection for 501(c)(3) Organizations Only

Do not enter SSN numbers on this form as it may be made public if your organization is a 501(c)(3).

YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER PITTSBURGH

Name of the organization

C

Unrelated business activity code (see instructions)

E

Describe the unrelated trade or business

B Employer identification number

25-0969497

900003

1

D Sequence:

1

of

RECAPTURE OF PRIOR YEAR LOSSES

Unrelated Trade or Business Income

1 a Gross receipts or sales b Less returns and allowances

(A) Income

Cost of goods sold (Part III, line 8)

c Balance ~~~~~~~~~~~~~~

1c

2 3

Gross profit. Subtract line 2 from line 1c ~~~~~~~~~~~~

3

4 a Capital gain net income (attach Schedule D (Form 1041 or Form 1120)). See instructions ~~~~~~~~~~~~~~~~~~~

4a

b Net gain (loss) (Form 4797) (attach Form 4797). See instructions c Capital loss deduction for trusts ~~~~~~~~~~~~~~~

(C) Net

4b 4c

Income (loss) from a partnership or an S corporation (attach statement) ~~~~~~~~~~~~~~~~~~~~~~~~~~

5

6

Rent income (Part IV) ~~~~~~~~~~~~~~~~~~~~~

6

7

Unrelated debt-financed income (Part V) ~~~~~~~~~~~~

7

8

Interest, annuities, royalties, and rents from a controlled organization (Part VI) ~~~~~~~~~~~~~~~~~~~~~

(B) Expenses

2

5

9

2024

Go to www.irs.gov/Form990T for instructions and the latest information.

A

Part I

OMB No. 1545-0047

Unrelated Business Taxable Income From an Unrelated Trade or Business

8

Investment income of section 501(c)(7), (9), or (17) organizations (Part VII) ~~~~~~~~~~~~~~~~~~~~

9

10

Exploited exempt activity income (Part VIII) ~~~~~~~~~~

10

11

Advertising income (Part IX) ~~~~~~~~~~~~~~~~~~

11

12

Other income (see instructions; attach statement) ~~~~~~~

12

13

Total. Combine lines 3 through 12

13

0.

Part II Deductions Not Taken Elsewhere. See instructions for limitations on deductions. Deductions must be directly connected with the unrelated business income 1

Compensation of officers, directors, and trustees (Part X) ~~~~~~~~~~~~~~~~~~~~~~~~~~~

1

2

Salaries and wages ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

2

3

Repairs and maintenance ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

3

4

Bad debts ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

4

5

Interest (attach statement). See instructions

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

5

6

Taxes and licenses ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

6

7

Depreciation (attach Form 4562). See instructions

8

~~~~~~~~~~~~~~~

7

Less depreciation claimed in Part III and elsewhere on return

~~~~~~~~~~ 8a Depletion ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

8b

9 10

Contributions to deferred compensation plans

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

10

11

Employee benefit programs ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

11

12

Excess exempt expenses (Part VIII) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

12

13

Excess readership costs (Part IX) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

13

14

Other deductions (attach statement)

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

14

15

Total deductions. Add lines 1 through 14 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Unrelated business income before net operating loss deduction. Subtract line 15 from Part I, line 13,

15

0.

column (C) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

16

17

Deduction for net operating loss. See instructions ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

17

0.

0.

18

Unrelated business taxable income. Subtract line 17 from line 16

16

For Paperwork Reduction Act Notice, see instructions.

LHA

423741 01-30-25

9

18 Schedule A (Form 990-T) 2024

1 Schedule A (Form 990-T) 2024

Part III

Page 2

Cost of Goods Sold

Enter method of inventory valuation

1

Inventory at beginning of year

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

1

2

Purchases ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

2

3

Cost of labor ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

3

4

Additional section 263A costs (attach statement) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

4

5

Other costs (attach statement) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

5

6

Total. Add lines 1 through 5 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Inventory at end of year ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

6

Cost of goods sold. Subtract line 7 from line 6. Enter here and in Part I, line 2 ~~~~~~~~~~~~~~~ Do the rules of section 263A (with respect to property produced or acquired for resale) apply to the organization?

8

7 8 9

Part IV

7

Rent Income (From Real Property and Personal Property Leased With Real Property)

Yes

No

Description of property (property street address, city, state, ZIP code). Check if a dual-use. See instructions.

1

A B C D A

B

C

D

Rent received or accrued

2 a

From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%) ~~~~~~~~~~~~~~

b

From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)

c

~~

Total rents received or accrued by property.

Add lines 2a and 2b, columns A through D ~~~~

0.

Total rents received or accrued. Add line 2c, columns A through D. Enter here and on Part I, line 6, column (A)

3

Deductions directly connected with the income 4

in lines 2a and 2b (attach statement) ~~~~~~~

5

Total deductions. Add line 4, columns A through D. Enter here and on Part I, line 6, column (B) Unrelated Debt-Financed Income (see instructions)

0.

Part V

Description of debt-financed property (street address, city, state, ZIP code). Check if a dual-use. See instructions.

1

A B C D A

B

C

D

Gross income from or allocable to debt-financed

2

property ~~~~~~~~~~~~~~~~~~~~~ Deductions directly connected with or allocable

3

to debt-financed property a

Straight line depreciation (attach statement)

b

Other deductions (attach statement)

c

Total deductions (add lines 3a and 3b,

~~~

~~~~~~~

columns A through D) ~~~~~~~~~~~~~~~ 4

Amount of average acquisition debt on or allocable to debt-financed property (attach statement)

~~~

5

Average adjusted basis of or allocable to debt-

6

Divide line 4 by line 5 ~~~~~~~~~~~~~~~

7

Gross income reportable. Multiply line 2 by line 6 ~

8

Total gross income (add line 7, columns A through D). Enter here and on Part I, line 7, column (A) ~~~~~~~

financed property (attach statement) ~~~~~~~ %

%

%

9

Allocable deductions. Multiply line 3c by line 6

10

Total allocable deductions. Add line 9, columns A through D. Enter here and on Part I, line 7, column (B) ~~~ Total dividends-received deductions included in line 10

11

423721 01-30-25

%

0.

0.

0.

Schedule A (Form 990-T) 2024

1 Schedule A (Form 990-T) 2024

Part VI Interest, Annuities, Royalties, and Rents From Controlled Organizations

(see instructions) Exempt Controlled Organizations

2. Employer identification number

1. Name of controlled organization

3. Net unrelated income (loss) (see instructions)

Page 3

4. Total of specified 5. Part of column 4 6. Deductions directly that is included in the payments made connected with controlling organizaincome in column 5 tion's gross income

(1) (2) (3) (4) 7. Taxable Income

8. Net unrelated income (loss) (see instructions)

Nonexempt Controlled Organizations 9. Total of specified 10. Part of column 9 that is included in the payments made controlling organization's gross income

11. Deductions directly connected with income in column 10

Add columns 5 and 10.

Enter here and on Part I, line 8, column (A).

Add columns 6 and 11.

Enter here and on Part I, line 8, column (B).

(1) (2) (3) (4)

0.

Totals

Part VII

Investment Income of a Section 501(c)(7), (9), or (17) Organization 1. Description of income

2. Amount of income

0.

(see instructions)

5. Total deductions 3. Deductions 4. Set-asides and set-asides directly connected (attach statement) (add cols 3 and 4) (attach statement)

(1) (2) (3) (4)

Add amounts in column 2. Enter here and on Part I, line 9, column (A).

Add amounts in column 5. Enter here and on Part I, line 9, column (B).

0.

Exploited Exempt Activity Income, Other Than Advertising Income (see instructions)

0.

Totals

Part VIII 1

Description of exploited activity:

2

Gross unrelated business income from trade or business. Enter here and on Part I, line 10, column (A) ~~~~

3

Expenses directly connected with production of unrelated business income. Enter here and on Part I, line 10, column (B) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

2 3

4

Net income (loss) from unrelated trade or business. Subtract line 3 from line 2. If a gain, complete lines 5 through 7 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

4

5

Gross income from activity that is not unrelated business income ~~~~~~~~~~~~~~~~~~~~~~

5

6

Expenses attributable to income entered on line 5 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

6

7

Excess exempt expenses. Subtract line 5 from line 6, but do not enter more than the amount on line 4. Enter here and on Part II, line 12

7 Schedule A (Form 990-T) 2024

423731 01-30-25

1 Schedule A (Form 990-T) 2024

Part IX

Page 4

Advertising Income

Name(s) of periodical(s). Check box if reporting two or more periodicals on a consolidated basis.

1

A B C D Enter amounts for each periodical listed above in the corresponding column.

A Gross advertising income

2 a

B

C

D

~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~

0.

Add columns A through D. Enter here and on Part I, line 11, column (B) ~~~~~~~~~~~~~~~~~~~~

0.

Add columns A through D. Enter here and on Part I, line 11, column (A) Direct advertising costs by periodical ~~~~~~~

3 a

Advertising gain (loss). Subtract line 3 from line

4

2. For any column in line 4 showing a gain, complete lines 5 through 8. For any column in line 4 showing a loss or zero, do not complete lines 5 through 7, and enter -0- on line 8

~~~~~

5

Readership costs ~~~~~~~~~~~~~~~~~

6

Circulation income ~~~~~~~~~~~~~~~~

7

Excess readership costs. If line 6 is less than line 5, subtract line 6 from line 5. If line 5 is less than line 6, enter -0- ~~~~~~~~~~~~~~~~ Excess readership costs allowed as a

8

deduction. For each column showing a gain on line 4, enter the lesser of line 4 or line 7 ~~~~~~ a

Add line 8, columns A through D. Enter the greater of the line 8a columns total or -0- here and on

0.

Part II, line 13

Part X

Compensation of Officers, Directors, and Trustees 1. Name

2. Title

(see instructions) 3. Percentage of time devoted

4. Compensation attributable to

to business

unrelated business

(1)

%

(2)

%

(3)

%

(4)

%

Total. Enter here and on Part II, line 1

Part XI

423732 01-30-25

Supplemental Information

0.

(see instructions)

Schedule A (Form 990-T) 2024