2023-06-16T04:00:11+00:00 2022-12-31 990 2022-01-01 420680306 THE YOUNG MEN'S CHRISTIAN ASSOCIATION OF THE CEDAR RAPIDS METROPOLITAN AREA YOUN 3193666421 207 SEVENTH AVENUE SE CEDAR RAPIDS IA 52401 DAVID WALTERS VP 3193666421 2023-06-16 DAVID WALTERS 999009999 2022 2023-04-26 12:10:37Z YMCA OF THE CR METRO AREA ROBERT E CARLSON 207 SEVENTH AVENUE SE CEDAR RAPIDS IA 52401 7357048 false X WWW.CRMETROYMCA.ORG X 1868 IA TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL. 12 12 339 850 0 0 2785304 1279115 4834546 5891541 777113 11358 540064 146444 8937027 7328458 1009465 934224 0 0 2396583 2388434 0 0 166029 3222104 3603664 6628152 6926322 2308875 402136 31194805 29612762 15199668 13263043 15995137 16349719 TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL false false 3424742 901273 4048809 HEALTHY LIVING: THE Y IS A LEADING VOICE ON HEALTH AND WELL-BEING. WE BRING FAMILIES CLOSER TOGETHER, ENCOURAGE GOOD HEALTH, AND FOSTER CONNECTIONS THROUGH FITNESS, SPORTS, FUN, AND SHARED INTERESTS. AS A RESULT, 19,764 PEOPLE IN OUR COMMUNITY ARE RECEIVING THE SUPPORT, GUIDANCE, AND RESOURCES THEY NEED TO ACHIEVE GREATER HEALTH IN SPIRIT, MIND, AND BODY. THIS IS PARTICULARLY IMPORTANT AS OUR NATION STRUGGLES WITH AN OBESITY CRISIS, FAMILIES STRUGGLE WITH WORK/LIFE BALANCE, AND INDIVIDUALS SEARCH FOR PERSONAL FULFILLMENT. OUR Y IS COMMITTED TO MEETING THE NEEDS OF THE COMMUNITY BY OFFERING NATIONALLY RECOGNIZED PROGRAMS SUCH AS LIVESTRONG AT THE YMCA, YMCA DIABETES PREVENTION PROGRAM, AND ENHANCEFITNESS. OUR PROGRAMS ARE ACCESSIBLE, AFFORDABLE, AND OPEN TO ALL FAITHS, BACKGROUNDS, ABILITIES, AND INCOME LEVELS. 2406751 32951 1836107 YOUTH DEVELOPMENT: OUR YMCA IS COMMITTED TO NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN. WE BELIEVE THAT ALL KIDS DESERVE THE OPPORTUNITY TO DISCOVER WHO THEY ARE AND WHAT THEY CAN ACHIEVE. THAT'S WHY WE HELP YOUNG PEOPLE CULTIVATE THE VALUES, SKILLS, AND RELATIONSHIPS THAT LEAD TO POSITIVE BEHAVIORS, BETTER HEALTH, AND EDUCATIONAL ACHIEVEMENT. OUR YMCA PROGRAMS, SUCH AS CHILD CARE, YOUTH SPORTS, AQUATICS, AND CAMP WAPSIE RESIDENT CAMP OFFER A RANGE OF EXPERIENCES THAT ENRICH COGNITIVE, SOCIAL, PHYSICAL, AND EMOTIONAL GROWTH. IN 2022, WE ENGAGED 9,438 YOUTH PARTICIPANTS IN THESE PROGRAMS 104251 6625 SOCIAL RESPONSIBILITY: OUR Y BELIEVES IN GIVING BACK AND SUPPORTING OUR NEIGHBORS. WE HAVE BEEN LISTENING AND RESPONDING TO OUR COMMUNITY'S MOST CRITICAL NEEDS FOR MORE THAN 150 YEARS. THE THE Y PROVIDES THE COMMUNITY ACCESS TO OUR FACILITIES AND PROVIDE PROGRAMS THAT EMPOWER OUR NEIGHBORS TO EFFECT CHANGE, BRIDGE GAPS AND OVERCOME OBSTACLES. ADDITIONALLY, IN 2022, WE ENGAGED 850 VOLUNTEERS IN ACTIVITIES THAT STRENGTHEN OUR COMMUNITY AND PAVE THE WAY FOR FUTURE GENERATIONS TO THRIVE. 5935744 true true false false false false false true true true false false false true true true false false false false false false false true false false false true true true false false false false false false false false false false false false false false false false false false false true 0 0 339 true false false false false false true true false false false false X 12 12 false false false false false false false true true false false true true true true true true true true false X X DAVE WALTERS 3193666421 207 SEVENTH AVENUE SE CEDAR RAPIDS IA 52401 BRYAN KUBIK DIRECTOR 5.0 X X 0 0 0 COREY KERNS CHAIR 5.0 X X 0 0 0 JASON NEIGHBOR DIRECTOR 5.0 X X 0 0 0 ANDY STREIT DIRECTOR 1.0 X 0 0 0 BETH OTTING DIRECTOR 1.0 X 0 0 0 BRAD WEGMANN DIRECTOR 1.0 X 0 0 0 CAITLIN SLESSOR DIRECTOR 1.0 X 0 0 0 COLTON STORLA DIRECTOR 1.0 X 0 0 0 KATE WALLACE DIRECTOR 1.0 X 0 0 0 LISA STEPHENSON DIRECTOR 1.0 X 0 0 0 MATT MAAHS DIRECTOR 1.0 X 0 0 0 TIM PIONKE DIRECTOR 1.0 X 0 0 0 DAVID WALTERS VP 25.0 X 37055 0 4847 ROBERT CARLSON PRESIDENT/CEO 50.0 X 147653 0 35378 184708 0 40225 1 false true false MJ COMMERCIAL CLEANING LLC 1128 19TH ST NW CEDAR RAPIDS IA 52405 JANITORIAL AND CLEANING SERVICES 147166 1 0 0 12515 0 322255 944345 1279115 Healthy Living 4048809 4048809 Youth Development 1836107 1836107 Social Responsibility 6625 6625 0 0 0 0 5891541 10748 0 0 10748 0 0 0 0 0 0 0 0 750 750 0 750 750 1570 960 610 0 610 610 8400 12515 5241 3159 3159 44743 22389 22354 22354 OTHER 900099 120181 120181 GAIN ON NATURAL DISASTER 0 0 0 0 120181 7328458 5913895 0 135448 934224 934224 0 0 337803 158437 84451 94915 1721826 1522540 144659 54627 104416 94235 10181 75346 74799 547 149043 121053 17931 10059 28761 28761 60788 20782 40006 3150 3150 80451 37337 43114 0 17485 16658 827 560780 436493 121739 2548 888848 850064 38784 10222 4300 2322 3600 9835 5535 4288 12 602562 550340 52222 88541 88541 0 0 872502 833202 39300 179942 179942 BAD DEBT EXPENSE 154544 154544 DUES/MEMBERSHIPS 6138 6138 VOLUNTEER/AWARDS 268 268 38847 7262 31585 0 6926322 5935744 824549 166029 2230254 1680779 141866 146566 364362 104243 93572 196239 0 0 0 0 0 0 43228 32037 35054242 7847111 28034612 27207131 0 286911 245767 0 0 0 0 31194805 29612762 952214 737746 0 483993 397843 1853752 7930161 309009 654748 0 0 11188228 3225351 0 0 412472 317194 15199668 13263043 15253141 15923945 741996 425774 0 0 0 15995137 16349719 31194805 29612762 402136 -47304 0 X false true X true false X 1798199 9007350 1018480 1543385 1130629 14498043 6702111 6432483 3711065 4881762 5936284 27663705 0 0 0 8500310 15439833 4729545 6425147 7066913 42161748 40198 30190 22882 23018 16582 132870 0 0 0 0 0 0 40198 30190 22882 23018 16582 132870 42028878 27863 22948 17394 17601 11498 97304 0 27863 22948 17394 17601 11498 97304 0 94565 207879 109417 521150 128581 1061592 8622738 15670660 4856356 6963898 7206992 43320644 0.9702 0.9709 0 0.0 X Schedule A, Part III, Line 12 EXPLANATION FOR OTHER INCOME GROSS INCOME FROM SPECIAL EVENTS 2018 AMOUNT: $57,715. 2019 AMOUNT: $48,429. 2020 AMOUNT: $32,620. 2021 AMOUNT: $15,340. 2022 AMOUNT: $120,181. MISCELLANEOUS INCOME 2018 AMOUNT: $36,850. 2019 AMOUNT: $159,450. 2020 AMOUNT: $76,797. 2021 AMOUNT: $505,810. 2022 AMOUNT: $128,581. Schedule A, Part III, Line 12 Other Income DESCRIPTION - , COLUMN A - 94565.0, COLUMN B - 207879.0, COLUMN C - 109417.0, COLUMN D - 521150.0, COLUMN E - 128581.0, COLUMN F - 1061592.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false 286911 -37994 0 3150 245767 261906 400 29000 0 0 4395 286911 361385 400 32188 0 127000 5067 261906 303226 400 59701 0 0 1942 361385 606323 400 -19207 0 280000 4290 303226 0.06 0.74 0.2 true false 4251719 3762718 29270743 6272374 22998369 1531780 1085736 446044 27207131 CAPITAL LEASE-CURRENT MATURITIES 117612 CAPITAL LEASE 199582 317194 X 6347680 -47304 1000 0 -46304 6393984 934224 934224 7328208 5993098 1000 0 1000 5992098 934224 934224 6926322 Schedule D, Part V, Line 4 ENDOWMENT FUND USE THE ENDOWMENT FUNDS ARE USED FOR DONOR OR BOARD RESTRICTED PURPOSES. GENERALLY, THE PRINCIPAL IS RESTRICTED AND INVESTED, WHILE THE INCOME GENERATED IS USED FOR SCHOLARSHIPS AND CAPITAL IMPROVEMENTS. ADDITIONALLY, SOME DONOR FUNDS ARE TO BE USED FOR FUTURE PROGRAMMING. Schedule D, Part X, Line 2 LIABILITY FOR UNCERTAIN TAX POSITIONS THE ASSOCIATION FOLLOWS THE ACCOUNTING STANDARD TO EVALUATE UNCERTAIN TAX POSITIONS AND HAS DETERMINED THAT IT WAS NOT REQUIRED TO RECORD A LIABILITY RELATED TO UNCERTAIN TAX POSITIONS AT DECEMBER 31, 2021 AND 2020. Schedule D, Part V, Line 4 Intended uses of endowment funds THE ENDOWMENT FUNDS ARE USED FOR DONOR OR BOARD RESTRICTED PURPOSES. GENERALLY, THE PRINCIPAL IS RESTRICTED AND INVESTED, WHILE THE INCOME GENERATED IS USED FOR SCHOLARSHIPS AND CAPITAL IMPROVEMENTS. ADDITIONALLY, SOME DONOR FUNDS ARE TO BE USED FOR FUTURE PROGRAMMING. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE YMCA FILES INFORMATION RETURNS IN THE U.S. FEDERAL JURISDICTION. THE YMCA FOLLOWS ACCOUNTING STANDARD TO EVALUATE UNCERTAIN TAX POSITIONS AND HAS DETERMINED THAT IT WAS NOT REQUIRED TO RECORD A LIABILITY RELATED TO UNCERTAIN TAX POSITIONS AT DECEMBER 31, 2022 AND 2021. Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements GRANTS AND ASSISTANCE TO INDIVIDUALS - $934,224 - 934224 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements GRANTS AND ASSISTANCE TO INDIVIDUALS - $934,224 - 934224 GOLF EVENT 20915 12515 8400 500 4568 173 0 0 20915 12515 8400 500 4568 173 5241 3159 true FINANCIAL ASSISTANCE FOR MEMBERSHIP AND PROGRAM FEES 630908 OTHER MEMBERSHIP AND PROGRAM DISCOUNTS 303316 Schedule I, Part IV ELIGIBILITY 1. ASSISTANCE WILL BE GRANTED ON THE BASIS OF FINANCIAL NEED. HOUSEHOLD INCOME ALONG WITH THE NUMBER OF DEPENDENTS WILL BE USED AS THE ELIGIBILITY CRITERIA, 2. THE YMCA BELIEVES A STRONG SENSE OF OWNERSHIP AND PRIDE IS DEVELOPED IF THE FINANCIAL ASSISTANCE RECIPIENT CONTRIBUTES TO THE COST OF THEIR YMCA INVOLVEMENT. THEREFORE, APPLICANTS WILL BE ASKED TO PAY A PORTION OF THE MEMBERSHIP OR PROGRAM FEES. 3. FINANCIAL ASSISTANCE WILL BE REVIEWED FOR ELIGIBILITY FOR EACH MEMBERSHIP OR PROGRAM PERIOD. Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. THOSE NOT ABLE TO PAY THE FULL FEE MAY BE AWARDED FULL OR PARTIAL ASSISTANCE BASED ON THEIR DEMONSTRATED NEED. X X X X X X false false false false false false false false false ROBERT CARLSON PRESIDENT/CEO 147653 0 0 0 0 0 17718 0 17660 0 183031 0 0 0 A CITY OF ROBINS IOWA 420887558 2007-09-01 5537722 REFINANCE OUTSTANDING INDEBTEDNESS ON BUILDING RENOVATION false false false B LINN COUNTY IOWA 426004338 2022-12-30 6150000 REFINANCE OUTSTANDING INDEBTEDNESS ON BUILDING CONSTRUCTION false false false A 3739338 0 5537722 0 0 0 0 0 0 5537722 0 0 2007 true false true true B 0 0 6150000 0 0 0 0 0 0 6150000 0 0 2022 true false true true A false false false false 0.0 0.0 0.0 false false true B false false false false 0.0 0.0 0.0 false false false A false false true false false false false false false B false false true false false false false false false A false B false Schedule K, Part I, Column (a) ISSUER NAME: (A) ISSUER NAME: CITY OF ROBINS, IA Schedule K, Part I, Column (f) DESCRIPTION OF PURPOSE: REFINANCE OUTSTANDING INDEBTEDNESS ON BUILDING RENOVATION Schedule K, Part I, Column (b) ISSUER NAME: (B) ISSUER NAME: LINN COUNTY, IA Schedule K, Part I, Column (f) DESCRIPTION OF PURPOSE: REFINANCE OUTSTANDING INDEBTEDNESS ON BUILDING CONSTRUCTION Form 990, Part VI, Line 11b Review of form 990 by governing body THE PRESIDENT/CEO AND VP REVIEW THE COMPLETED FORM 990. AFTER THE INTERNAL REVIEW, THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW, INPUT, AND QUESTIONS. THIS PROCESS IS EITHER DONE AT A REGULARLY SCHEDULED BOARD MEETING OR BY CALLING A SPECIAL MEETING. A MOTION REFLECTS APPROVAL OF THE FORM 990. Form 990, Part VI, Line 12c Conflict of interest policy ANNUALLY ALL DIRECTORS, OFFICERS, AND KEY EMPLOYEES ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE. THE COMPLETED FORMS ARE REVIEWED BY THE VP. IF A CONFLICT WERE TO ARISE ANY SUCH INTEREST BECOMES A MATTER OF BOARD ACTION, ANY CONFLICTED DIRECTORS SHALL NOT VOTE OR USE PERSONAL INFLUENCE ON THE MATTER, AND SHALL NOT BE COUNTED IN THE QUORUM FOR A MEETING AT WHICH BOARD ACTION IS TO BE TAKEN ON THE INTEREST. THE DIRECTOR MAY, HOWEVER, BRIEFLY STATE A POSITION ON THE MATTER, AND ANSWER PERTINENT QUESTIONS OF BOARD MEMBERS. THE MINUTES OF ANY ACTIONS ON SUCH MATTERS SHALL CLEARLY REFLECT THAT ALL REQUIREMENTS HAVE BEEN MET. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE CEO REVIEW TEAM, WHICH CONSISTS OF THE BOARD CHAIR, VICE CHAIR, AND IMMEDIATE PAST CHAIR CONDUCTS AN ANNUAL REVIEW OF THE PRESIDENT/CEO. A SALARY ADMINISTRATION PLAN USING THE HAY SCALE SETS PARAMETERS FOR THE SALARY. THE COMMITTEE ALSO COMPARES THE ANNUAL SALARY TO COMPARABLE Y'S. 2022 WAS THE MOST RECENT YEAR IN WHICH THE PROCESS INCLUDED COMPARABILITY DATA AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. Form 990, Part VI, Line 15b Process to establish compensation of other employees A SALARY ADMINISTRATION PLAN USING THE HAY SCALE IS UTILIZED BY MANAGEMENT FOR SETTING SALARIES. THE PLAN WAS CREATED BY YMCA OF THE USA COMPILING DATA FROM YMCA'S ACROSS THE COUNTRY AS WELL AS LOCAL DATA TO ARRIVE AT SALARY RANGES FOR POSITIONS. EACH YEAR YMCA OF THE USA USES A HR TASK FORCE TEAM TO RECOMMEND A PERCENTAGE INCREASE TO THE BASELINES. THE HR TASK FORCE IS MADE UP OF YMCA CEO'S, VOLUNTEERS, AND HUMAN RESOURCE OFFICERS. THE PRESIDENT/CEO THEN DETERMINES THE YEARLY SALARY ADJUSTMENTS FOR STAFF BASED ON THIS MODEL AND PERFORMANCE. 2022 WAS THE MOST RECENT YEAR IN WHICH THE PROCESS INCLUDED COMPARABILITY DATA AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. Form 990, Part VI, Line 19 Required documents available to the public AUDIT REPORTS AND FORM 990S ARE MADE AVAILABLE TO THE PUBLIC UPON REOUEST. GOVERNING DOCUMENTS SUCH AS BOARD MINUTES AND COMMITTEE MINUTES AND POLICIES ARE ONLY MADE AVAILABLE TO THE BOARD AND FOUNDATIONS OR AGENCIES THAT PROVIDE GRANTS/FUNDS TO THE YMCA. Form 990, Part VIII, Line 2f Other Program Service Revenue - Total Revenue: , Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; - Total Revenue: , Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;