2023-05-08T15:55:50-05:00 2022-12-31 FORVIS LLP 111 South Tejon Suite 800 Colorado Springs CO 809039848 990 2022-01-01 840404913 YMCA OF THE ROCKIES % YMCA OF THE ROCKIES YMCA 9705864444 2515 TUNNEL ROAD ESTES PARK CO 805112800 JULIE WATKINS PRESIDENT/CEO 9705864444 2023-05-15 true JULIE WATKINS PRESIDENTCEO 999009999 Adam R Smith CPA P00958966 7194714290 2023-05-05 2 2022 2023-04-26 12:10:37Z JULIE WATKINS 2515 TUNNEL ROAD ESTES PARK CO 805112800 119184172 false X WWW.YMCAROCKIES.ORG X 1907 CO YMCA OF THE ROCKIES PUTS CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS, STAFF AND FACILITIES IN AN ENVIRONMENT THAT BUILDS HEALTHY SPIRIT, MIND, AND BODY FOR ALL. 27 27 1582 318 16700 12176 9845346 11732662 30262604 38867450 3155208 17801297 2069972 3880470 45333130 72281879 159655 327220 0 0 17420413 22924690 53303 102772 861580 18216470 24665612 35849841 48020294 9483289 24261585 169115979 188447947 50019495 46749894 119096484 141698053 X OUR MISSION: YMCA OF THE ROCKIES PUTS CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS, STAFF, AND FACILITIES IN AN ENVIRONMENT THAT BUILDS HEALTHY SPIRIT, MIND, AND BODY FOR ALL. WE WILL ACCOMPLISH THIS BY: *SERVING CONFERENCES OF A RELIGIOUS, EDUCATIONAL, OR RECREATIONAL NATURE; *PROVIDING UNIFYING EXPERIENCES FOR FAMILIES; *OFFERING CHARACTER BUILDING AND LIFE-ENRICHING EXPERIENCES FOR TODAY'S YOUTH; AND *SERVING OUR STAFF WITH LEADERSHIP OPPORTUNITIES AND PRODUCTIVE WORK EXPERIENCES OUR DIVERSITY, INCLUSION, AND GLOBAL STATEMENT: THE YMCA OF THE ROCKIES WILL REACH OUT TO AND WELCOME ALL PEOPLE AND ORGANIZATIONS OF GOODWILL AND ENSURE THAT THE RICH GIFTS OF DIVERSITY ARE REFLECTED AND RESPECTED AT ALL LEVELS. OUR RELATIONSHIP GOALS: THE RELATIONSHIPS CREATED AT THE YMCA OF THE ROCKIES THROUGH OUR CHRISTIAN MISSION WILL IMPACT THE LIVES OF ALL WHO COME TO THE YMCA. THE INFLUENCE OF THESE RELATIONSHIPS WILL EXTEND FAR BEYOND OUR PROPERTIES TO OUR MEMBERS' HOMES, COMMUNITIES, AND TH false false 27507016 178000 29915685 ESTES PARK CENTER PROVIDES A CHRISTIAN ENVIRONMENT, CONSISTING OF FACILITIES, PROGRAMS AND STAFF, IN WHICH CHRISTIAN PRINCIPLES WERE PRESENTED TO 402,427 GUEST DAYS AT ESTES PARK CENTER IN 2022. 14675558 149220 12711415 SNOW MOUNTAIN RANCH PROVIDES A CHRISTIAN ENVIRONMENT, CONSISTING OF FACILITIES, PROGRAMS AND STAFF, IN WHICH CHRISTIAN PRINCIPLES WERE PRESENTED TO 185,797 GUEST DAYS AT SNOW MOUNTAIN RANCH IN 2022. 42182574 true true false false false false false true false true true false false false true false true false false false false false false true false false false true true true true false false false false false false false false false false true false false false false true false false false true 124 0 1582 true true true false false false false true true false false false false false false X 27 27 false false false false false false false true true false false false true true true true true true true false AL AR CA CT FL GA HI KS KY MD MA MI MN MS NH NJ NM NY OK OR PA RI SC TN UT VA WA WV WI X X YMCA OF THE ROCKIES 9705864444 2515 TUNNEL ROAD ESTES PARK CO 80511 JULIE WATKINS PRESIDENT AND CEO 40.0 0.0 X 322436 0 67070 COURTNEY HILL VP OF HUMAN RESOURCES 40.0 0.0 X 171222 0 40779 CARRIE ROSSMAN VP OF ASSOCIATION ADVANCEMENT 40.0 0.0 X 152213 0 51446 DZIDRA JUNIOR VP OF BUSINESS DEVELOPMENT 40.0 0.0 X 172055 0 19174 CHRIS JORGENSEN VP, COO & CFO THROUGH 9/2022 40.0 0.0 X 155536 0 30576 SHANNON JONES GENERAL MANAGER - EPC 40.0 0.0 X 152212 0 33703 TRUEMAN HOFFMEISTER GENERAL MANAGER-SMR, THROUGH 6/2022 40.0 0.0 X 136762 0 18542 JEFF ALLISON VP AND CFO STARTING 6/2022 40.0 0.0 X 117044 0 4594 NICOLE FRUGE ASSISTANT SECRETARY STARTED 6/2022 40.0 0.0 X 52219 0 14346 ARACELY THOMAS ASSISTANT SECRETARY THROUGH 3/2022 40.0 0.0 X 14979 0 1828 BRUCE BENBROOK BOARD MEMBER 1.0 0.0 X 0 0 0 CRAIG DAHL BOARD MEMBER THROUGH 4/2022 1.0 0.0 X 0 0 0 JONATHAN DIETZ BOARD MEMBER THROUGH 4/2022 1.0 0.0 X 0 0 0 LAURA FIELD SCHMALTZ BOARD MEMBER 1.0 0.0 X 0 0 0 GENE GRAHAM BOARD MEMBER THROUGH 4/2022 1.0 0.0 X 0 0 0 JEAN GREOS BOARD MEMBER 1.0 0.0 X 0 0 0 ALEJANDRO HERNANDEZ BOARD MEMBER/SECRETARY 1.0 0.0 X X 0 0 0 CURT LANHAM BOARD MEMBER 1.0 0.0 X 0 0 0 JONATHAN LIEBERT BOARD MEMBER 1.0 0.0 X 0 0 0 DEBORAH MEINKE BOARD MEMBER 1.0 0.0 X 0 0 0 STEVE MOOMAU BOARD CHAIR 1.0 0.0 X X 0 0 0 BETSY MOORE BOARD MEMBER THROUGH 4/2022 1.0 0.0 X 0 0 0 MARK NELSEN BOARD MEMBER 1.0 0.0 X 0 0 0 LARRY PARSONS BOARD VICE CHAIR 1.0 0.0 X X 0 0 0 MARLYS POLSON BOARD MEMBER 1.0 0.0 X 0 0 0 WARD POLZIN BOARD MEMBER 1.0 0.0 X 0 0 0 JENNIFER SALYER BOARD MEMBER 1.0 0.0 X 0 0 0 KRISTIN SCHELL BOARD MEMBER 1.0 0.0 X 0 0 0 GARY SCHLESSMAN BOARD MEMBER 1.0 0.0 X 0 0 0 VICTORIA SCOTT-HAYNES BOARD MEMBER 1.0 0.0 X 0 0 0 GARY SILER BOARD MEMBER 1.0 0.0 X 0 0 0 DAVID STUTTS BOARD MEMBER/TREASURER 1.0 0.0 X X 0 0 0 CASEY TOURTILLOTT BOARD MEMBER 1.0 0.0 X 0 0 0 STACY ZERR BOARD MEMBER 1.0 0.0 X 0 0 0 JOHN MENNEL BOARD MEMBER STARTED 9/2022 1.0 0.0 X 0 0 0 MARK FULLMER BOARD MEMBER STARTED 9/2022 1.0 0.0 X 0 0 0 MICAH HILDENBRAND BOARD MEMBER STARTED 9/2022 1.0 0.0 X 0 0 0 STEVE ENGER BOARD MEMBER STARTED 9/2022 1.0 0.0 X 0 0 0 1446678 0 282058 9 false true false JON A BRYSON PO BOX 3016 ESTES PARK CO 80517 CONSTRUCTION 141808 CO BEST SERVICE LLC 402 NEWTON STREET DENVER CO 80204 OUTSIDE COOKS 208169 FIVESTAR DENVER LLC PO BOX 715123 CINCINATTI OH 45271 LAUNDRY SERVICE 417080 WAY FINDER CLEANING SERVICES LLC 1350 BEACH LANE ESTES PARK CO 80517 CLEANING 128759 WELLINGTON PARKWAY STUDIOS 1058 ARGOSY COURT COLORADO SPRINGS CO 80921 CLEANING 207909 6 156765 11575897 1166298 11732662 Estes Park Center 721210 26004350 25963200 41150 Snow Mountain Ranch 721210 11786700 11773020 13680 Cabin Property Payments 900099 58210 58210 Membership Dues 900099 1018190 1018190 38867450 778901 778901 0 0 262080 16700 262080 16700 278780 16700 262080 39702663 18296706 39528637 1448336 174026 16848370 17022396 17022396 0 0 0 0 0 0 9680820 5925320 3755500 3755500 MISCELLANEOUS INCOME 900099 58980 58980 LOSS ON BOND ISSUANCE 990099 -212790 -212790 -153810 72281879 42627100 16700 17905417 30000 30000 297220 297220 0 0 780627 702726 77901 0 18445297 16103460 2002954 338883 891896 655430 202796 33670 1564060 1382370 148754 32936 1242810 1021420 193320 28070 0 77340 4250 73090 52150 52150 0 102772 102772 0 1568510 1423140 145370 579220 7690 571530 2147270 1980870 89870 76530 964970 546820 349180 68970 0 3090400 3090400 203420 106460 49970 46990 0 75540 75540 1398887 1398887 313660 313660 5879901 5879901 1745530 1745530 Equipment Repair & Maintenance 3228270 3225720 460 2090 Other Misc 1544209 1475451 20690 48068 CREDIT CARD FEES 965830 935970 29860 OTHER EMPLOYEE EXPENSES 830495 796045 29750 4700 10 10 48020294 42182574 4976140 861580 2357171 1584190 27718619 25657214 3750109 6586370 809159 1402119 0 0 0 0 0 0 591611 844550 1517873 1796730 206612907 89589967 104059824 117022940 27996256 33306147 0 0 0 0 0 0 315357 247687 169115979 188447947 2909359 4188864 0 0 2891098 2933670 31840000 30510000 0 0 0 0 0 0 0 2994690 12379038 6122670 50019495 46749894 X 96656041 119179723 22440443 22518330 119096484 141698053 169115979 188447947 X 24261585 -6734096 5074080 X false true X true false X 6195556 15110298 10584840 9845346 11732662 53468702 39715813 41373585 21454955 35982634 48552420 187079407 0 0 0 45911369 56483883 32039795 45827980 60285082 240548109 2432497 542293 979555 1078367 1404211 6436923 0 2432497 542293 979555 1078367 1404211 6436923 234111186 357620 479180 338352 290610 1040981 2506743 0 357620 479180 338352 290610 1040981 2506743 3050 12176 15226 0 46268989 56963063 32378147 46121640 61338239 243070078 0.96314 0.96687 0.01031 0.00757 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X false 43396316 19138302 -5578444 1341851 360 55613963 40601340 187396 3762547 1154247 720 43396316 36558411 145350 4867256 968957 720 40601340 22683513 9522882 5283028 930292 720 36558411 22345463 2064545 -858929 867566 22683513 0.78020 0.20600 0.01380 true false 6016470 6016470 189376097 80791161 108584936 11220340 8798806 2421534 117022940 0 Other Liability - Interest Rate Swap 2180310 Other Liability - Advanced Deposits 3924440 Operating Lease 17920 6122670 69392213 -6734096 -6734096 76126309 -3844430 -3844430 72281879 51864724 3844430 3844430 48020294 48020294 SCHEDULE D, PART III, LINE 1A DESCRIPTION OF COLLECTION: THE YMCA OF THE ROCKIES (YMCA) MAINTAINS MUSEUMS CONTAINING VARIOUS PHOTOS, DOCUMENTATION, AND SIGNIFICANT HISTORIC ARTIFACTS (SUCH AS HIKING AND CLIMBING EQUIPMENT) AT BOTH ITS ESTES PARK CENTER AND SNOW MOUNTAIN RANCH LOCATIONS. THE MUSEUMS AT BOTH LOCATIONS OFFER GUESTS MULTIPLE EXPERIENCES, INCLUDING WALKING TOURS AND EVENTS WHERE EACH GUEST'S TIME AT THE YMCA IS ENHANCED AND THEY CAN CONNECT WITH THE YMCA'S ENDURING LEGACY OF OVER 100 YEARS OF POSITIVELY IMPACTING THE REGION AND WORLD BY CARRYING OUT ITS MISSION VIA MULTIPLE PROGRAMS AND ACTIVITIES IN THE ROCKY MOUNTAINS. SCHEDULE D, PART V, LINE 4 DESCRIBE THE INTENDED USES OF THE ORGANIZATION'S ENDOWMENT FUNDS: ENDOWMENTS ARE AVAILABLE FOR THE ONGOING SUPPORT FOR OUR MISSION, SCHOLARSHIPS FOR OUR CAMPS, FOSTER FAMILIES, AND CAPITAL EXPENDITURES. SCHEDULE D, PART X, LINE 2 UNCERTAIN TAX POSITIONS: MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. SCHEDULE D, PART XI, LINE 4B REVENUE ON RETURN, NOT ON BOOKS: STAFF RENTAL REVENUE TREATED AS CONTRA-EXPENSE FOR AUDIT 2,080,890 COST OF GOOD SOLD RECLASSED FROM EXPENSE TO REVENUE (5,925,320) TOTAL (3,844,430) SCHEDULE D, PART XII, LINE 2D EXPENSES ON BOOKS, NOT ON RETURN: STAFF RENTAL REVENUE TREATED AS CONTRA-EXPENSE FOR AUDIT (2,080,890) COST OF GOOD SOLD RECLASSED FROM EXPENSE TO REVENUE 5,925,320 TOTAL 3,844,430 X X X X X X X true DONOR BY DESIGN 725 W GILBERT ROAD PALATINE IL 60067 CAMPAIGN false 27507 -27507 STORYFORGE 315 Whedbee St Fort Collins CO 80524 GRANT SVCS false 0 13491 -13491 ANALYTICAL ENVIRONMENTAL SERVICES PO Box 741137 LOS ANGELES CA 900741137 CONSULTING false 0 23412 -23412 0 64410 -64410 AL AK AZ AR CA CO CT DE DC FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA PR RI SC SD TN TX UT VT VA WA WV WI WY Schedule G, Part I, Line 1 professional fundraising: YMCA Engaged Donor by Design for General Consulting on Fundraising. No direct fundraising was performed. true ESTES PARK ECONOMIC DEVELOPMENT CORPORATION 533 BIG THOMPSON AVE ESTES PARK C ESTES PARK CO 80517 463326927 501(c)(4) 10000 LOCAL COMMUNITY ASSISTANCE YMCA WORLD SERVICES 101 N WACKER DRIVE CHICAGO IL 60606 363258696 501(c)(3) 15000 YMCA ASSISTANCE 1 1 YOUTH PROGRAMS SCHOLARSHIPS 256 282810 KRIDER MINISTRY SCHOLARSHIP RECIPIENT 1 3910 RUESCH/GARRIS COLLEGE SCHOLARSHIP RECIPIENTS 14 10500 SCHEDULE I, PART I, LINE 2 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS: GRANTS TO ORGANIZATIONS ARE TO VARIOUS LOCAL NON-PROFITS THAT THE YMCA PARTICIPATES IN AS PART OF THE LOCAL COMMUNITIES. IN MOST CASES, STAFF OF THE YMCA SIT ON THE BOARDS OF THESE ORGANIZATIONS, SO MONITORING IS POSSIBLE. COLLEGE SCHOLARSHIPS TO INDIVIDUALS ARE SENT DIRECTLY TO THE INSTITUTION FOR THE GRANTEES. CAMP AND DAYCARE SCHOLARSHIPS ARE RELEASES OF TEMPORARILY RESTRICTED CONTRIBUTIONS WHICH HELP QUALIFYING CHILDREN ATTEND YMCA CAMP AND DAYCARE PROGRAMS. SCHEDULE I, PART II IN 2022, YMCA OF THE ROCKIES SERVED 1,561 DESERVING FAMILIES AND INDIVIDUALS WITH CHARITABLE STAYS, TOTALING 4,160 ROOM NIGHTS! EXAMPLES INCLUDE THOSE BELOW: *742 HEALTHCARE WORKERS *422 MILITARY FAMILIES *8 G.R.A.C.E. FAMILIES *10 SINGLE PARENT FAMILIES *63 FAITH LEADER FAMILIES *70 FOSTER FAMILIES *242 STAYS TO SCHOOL AND NONPROFIT FUNDRAISERS X X X true false false false false false false false false JULIE WATKINS PRESIDENT AND CEO 314085 0 100 0 8251 0 36600 0 30470 0 389506 0 0 0 CHRIS JORGENSEN VP, COO & CFO THROUGH 9/2022 154719 0 0 0 817 0 13642 0 16934 0 186112 0 0 0 COURTNEY HILL VP OF HUMAN RESOURCES 169298 0 1100 0 824 0 21563 0 19216 0 212001 0 0 0 DZIDRA JUNIOR VP OF BUSINESS DEVELOPMENT 170985 0 100 0 970 0 0 0 19174 0 191229 0 0 0 CARRIE ROSSMAN VP OF ASSOCIATION ADVANCEMENT 149288 0 2100 0 825 0 20080 0 31366 0 203659 0 0 0 SHANNON JONES GENERAL MANAGER - EPC 149052 2100 1060 14614 19089 185915 0 TRUEMAN HOFFMEISTER GENERAL MANAGER-SMR, THROUGH 6/2022 83578 0 0 0 53184 0 10679 0 7863 0 155304 0 0 0 SCHEDULE J, PART 1, LINE 4A SEVERANCE AND CHANGE OF CONTROL PAYMENTS: TRUEMAN HOFFMEISTER RECEIVED A QUALIFYING PAYMENT OF 50,673 AND THIS IS APPROPRIATELY INCLUDED IN OTHER REPORTABLE COMPENSATION ON 990 PART VII, SECTION A AND SCHEDULE J, PART II. A CO EDUCATIONAL AND CULTURAL FACILITIES AUTHORITY 840896727 2022-10-01 30510000 REVENUE REFUNDING BONDS false false false A 0 0 30510000 0 0 0 0 0 0 0 30510000 0 2022 true true true A false false false false 0 false false false true A false true false true true WELLS FARGO 16. false false 0 false true A true Part I, Column F (C) FUNDING THE CAPITALIZED INTEREST ON THE SERIES 2003 BONDS The following is a complete description of the purpose of the Colorado educational and cultural facilities bond: To refund the authority's variable rate demand revenue and refunding bonds, series, originally issued for the purpose of: (A) refinancing the corporation's outstanding grand county, co bonds (B) financing the cost of constructing, equipping and renovating certain cultural and educational facilities (C) Funding the capitalized interest on the series 2003 bonds (D) funding the bonds' cost of issuance on the series 2008 bonds X 15 1166298 MARKET VALUE false true false Schedule M, Part I, Column B Number of contributions: THE NUMBER OF CONTRIBUTIONS IN COLUMN B REPRESENTS THE NUMBER OF DONORS. FORM 990, PART VI, SECTION B, LINE 11B PROCESS TO REVIEW THE FORM 990: THE FORM 990 IS PREPARED BY A THIRD PARTY. THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS DOES A FORMAL REVIEW OF THE 990 BEFORE IT IS SUBMITTED WITH THE IRS. THE AUDIT COMMITTEE CHAIR AND BOARD CHAIR REVIEW THE FULL 990, AND, TO RESPECT DONOR ANONYMITY, ALL OTHER BOARD MEMBERS RECEIVED A COPY OF THE 2022 PUBLIC DISCLOSURE COPY OF THE 990 BEFORE SUBMISSION OF THE FORM 990 WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C PROCESS FOR MONITORING COMPLIANCE WITH CONFLICT OF INTEREST POLICY: ALL BOARD MEMBERS AND FULL-TIME EMPLOYEES ARE COVERED UNDER THE POLICY. ALL BOARD MEMBERS AND THE PRESIDENT/CEO'S CONFLICT OF INTEREST STATEMENTS AND POTENTIAL CONFLICTS ARE REVIEWED ANNUALLY BY THE CHAIR OF THE BOARD. ALL FULL-TIME EMPLOYEES' CONFLICT OF INTEREST STATEMENTS ARE REVIEWED ANNUALLY BY THE PRESIDENT/CEO. INDIVIDUALS WITH A CONFLICT ARE PROHIBITED FROM PARTICIPATING IN DELIBERATIONS OR DECISIONS RELATED TO THE CONFLICT. IF A CONFLICT IS DETERMINED TO EXIST, AN ALTERNATE STAFF MEMBER IS ASSIGNED RESPONSIBILITY FOR THE AREA OF CONFLICT. FORM 990, PART VI, SECTION B, LINE 15A REVIEW OF CEO OR TOP MANAGEMENT OFFICIAL COMPENSATION: THE CEO'S COMPENSATION IS REVIEWED ANNUALLY BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS USING COMPARABLE DATA FOR SIMILAR ORGANIZATIONS IN RELATED POSITIONS. DOCUMENTATION OF THE MEETING AND ACTION IS SENT TO THE CFO AND KEPT ON FILE. COMPENSATION FOR THE CEO IS APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD ACTING ON BEHALF OF THE BOARD. THE DECISION OF THE COMMITTEE IS REPORTED BACK TO THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 15B REVIEW OF OTHER OFFICER OR KEY EMPLOYEES COMPENSATION: THE OTHER OFFICERS' COMPENSATION IS REVIEWED ANNUALLY BY THE CEO. THE DECISION IS DOCUMENTED ON PAYROLL ACTION FORMS. THE CEO REVIEWS THE COMPENSATION DECISIONS WITH THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS, BUT NO FORMAL APPROVAL IS GIVEN BY THE COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC: YMCA OF THE ROCKIES MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS: Gain on Involuntary Conversion 8,690 Change in Fair Value of Interest Rate Swap Agreement 5,065,390 Total 5,074,080 Pooled Income Trust (1) Investing CO NA TRUST false false false false false false false false false false false false false false false false false false false