Frost Valley YMCA
Public records show a registered, tax-exempt organization in good standing.
What it says it does
FROST VALLEY IS A VALUES DRIVEN ORGANIZATION THAT FOSTERS YOUTH DEVELOPMENT, HEALTHY LIVING AND SOCIAL RESPONSIBILITY THROUGH OUTDOOR EDUCATIONAL AND RECREATIONAL PROGRAMS FOR ALL. (CONTINUED SCHEDULE O)
- Income
- $20.6 million
- Spending
- $21.4 million
- Spent on programs
- 88%
- Reserves
- -6.1 months of spending
- Largest source of income
- fees for its services, 81%
- Employees
- 665
- Volunteers
- 24
- Highest pay
- $229,826, ceo & president
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 48 out of 100. Higher than 24% of charities in its peer group (human services, $10m to $100m).
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
10 of 20It owes 38% of what it owns.
Living within its means
8 of 15Spending exceeded income by 4% of income.
Income trend
15 of 15Income rose 60% on the year before.
Spending floor
15 of 1588% of spending went to programs and raising each dollar of donations cost 24 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100. Higher than 35% of charities in its peer group (human services, $10m to $100m).
Independent board
25 of 2524 of 24 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (4)
- $12.3 million spent. CAMPING SERVICESFROST VALLEY YMCA OFFERS DAY CAMP, TRADITIONAL OVERNIGHT SUMMER CAMP, TEEN AND PRE-TEEN ADVENTURE TRIPS, HORSE CAMPS, FARM CAMP, AND AN ADVENTURE SURVIVAL CAMP, AND THE TOKYO PARTNERSHIP CAMP. CHILDREN AND TEENS GROW EXPONENTIALLY IN A SAFE AND ENGAGING ENVIRONMENT, SPENDING THEIR FIRST NIGHTS AWAY FROM HOME, GAINING SKILLS AS YOUNG LEADERS, AND BONDING WITH NEW FRIENDS. IN KEEPING WITH FROST VALLEY'S MISSION, AS A NONPROFIT SEEKING TO PROVIDE QUALITY OUTDOOR EDUCATIONAL AND RECREATIONAL EXPERIENCES FOR ALL, THE ORGANIZATION PROVIDES FINANCIAL ASSISTANCE TO OVER 60% OF PROGRAM PARTICIPANTS. THIS ENSURES ALL CHILDREN WHO WANT TO ATTEND CAMP ARE NOT PROHIBITED BECAUSE OF THEIR FAMILIES' FINANCIAL LIMITATIONS. FROM JAN 1, 2024 TO DECEMBER 31, 2024, 4004 DAY AND OVERNIGHT CAMPERS HAD A LIFE-TRANSFORMING EXPERIENCE AT FROST VALLEY.
- $3.4 million spent. SCHOOL CONFERENCE AND ENVIRONMENTAL RETREAT PROGRAMFROST VALLEY YMCA'S STAFF GUIDE STUDENTS FROM PRIMARY AND SECONDARY SCHOOLS IN THE TRI-STATE AREA IN BUILDING CONNECTIONS WITH THEIR CLASSMATES, STRENGTHENING THEIR OWN SELF-AWARENESS, AND DEEPENING CONNECTIONS WITH THE ENVIRONMENT AND OUTSIDE WORLD. OUR SCIENCE PROGRAMS ARE DESIGNED TO PROVIDE DIRECT ENGAGEMENT, STIMULATE CURIOSITY AND WONDER, AND INCREASE SCIENCE LITERACY AND CRITICAL THINKING. OUR TEAM-BUILDING CURRICULUM EMPHASIZES THE VALUE OF WORKING TOGETHER WHILE RECOGNIZING INDIVIDUAL STRENGTHS WITHIN THE STRENGTH OF THE ENTIRE GROUP. FROM JAN 1, 2024 TO DECEMBER 31, 2024, FROST VALLEY PROVIDED AN IMMERSIVE ENVIRONMENTAL EDUCATION AND/OR TEAM BUILDING EXPERIENCE FOR OVER 8,000 PARTICIPANTS.
- $2.9 million spent. GROUPS AND FAMILY AND TEAM RETREAT PROGRAMFROST VALLEY YMCA'S STAFF PROVIDE FAMILY AND TEAM BUILDING PROGRAMS PREDOMINANTLY ON WEEKENDS THROUGH THE YEAR. FAMILIES CAN PARTICIPATE AND NATURE BASED PROGRAMMING. BETWEEN SEPTEMBER AND JUNE, FROST VALLEY HOSTS, FAMILIES, SCOUT TROOPS, Y GUIDES, RELIGIOUS GROUPS, NONPROFITS, AND CORPORATIONS THAT FLOCK TO FROST VALLEY FOR TEAM BUILDING AND IMMERSION IN NATURE. FROST VALLEY IS HOME TO A MODEL FOREST, A 672-PANEL SOLAR ARRAY, A RAPTOR CENTER, A MAPLE SUGARING HOUSE, AND IS PART OF THE NEW YORK CITY WATERSHED. FAMILIES COME TO FROST VALLEY YEAR AFTER YEAR, SOME FOR AS MANY AS 50 YEARS RUNNING, TO UNPLUG FROM TECHNOLOGY AND CONNECT ON A DEEPER LEVEL WITH EACH OTHER, STAYING FOR A WEEKEND OR ONE OF OUR WEEK-LONG FAMILY CAMPS. FROM JANUARY 1, 2024 TO DECEMBER 31, 2024, FROST VALLEY HOSTED 12,000 PARTICIPANTS IN ITS RETREAT PROGRAMS.
- $235,100 spent. OTHER PROGRAMS
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since April 1959.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.