In City of Pittsburgh v. Board of Property Assessment, Appeals and Review, 129 Pa. Commw. 69, 564 A.2d 1026 (Pa. Cmwlth. 1989), the City of Pittsburgh challenged a tax exemption granted to the newly expanded Downtown YMCA. The City argued that the Downtown Y did not advance a "charitable purpose" because it did not devote a substantial portion of its assets to the general public but primarily existed to provide facilities and services to its dues-paying members. The trial court agreed with the City and denied the exemption. On appeal, this Court specifically stated that it was not troubled by the fact that the Downtown YMCA charged fees to some members that may approximate or exceed costs. It recognized that a YMCA may not remain entirely dependent on contributions and nominal fees and "be expected to survive financially." City of Pittsburgh, 564 A.2d at 1030. Rather, the relevant focus was on who benefited from the fitness center. Was it only available and used by dues-paying members, or was it also available for the use, enjoyment and benefit of the entire community, outside organizations, and institutions? Because there was substantial evidence that the Downtown YMCA was available to non-members, including various sports leagues, swimming programs, day camps, educational programs, programs for the handicapped and other community groups, this Court remanded to the trial court to consider that evidence. Based on the "sheer volume of use generated" by these other organizations, this Court could not conclude that substantial evidence supported the trial court's finding that the Downtown YMCA did not advance a charitable purpose. City of Pittsburgh, 564 A.2d at 1031.