2023-06-30T23:30:09+00:00 2022-12-31 592840381 PHILLIPS HARVEY GROUP PA 801 Laurel Oak Drive Naples FL 34108 990 2022-01-01 237039993 YMCA of Collier County YMCA 2395973148 5450 YMCA Rd Naples FL 34109 Lucinda Love-Abounader CEO 2393949622 2023-06-30 false Lucinda Love-Abounader 999009999 NATHAN A PHILLIPS CPA P00189856 2395661600 2020-10-30 2022 2023-04-26 12:10:37Z X Lucinda Love-Abounader 5450 YMCA Rd Naples FL 34109 7944844 false X www.YMCACollier.org X 1969 FL Strengthening communities through youth development, healthy living and social responsibilities. 10 10 295 392 159982 0 2208211 1631933 2631766 5662095 409 -66571 290134 464393 5130520 7691850 0 0 1432759 3696567 0 326901 2097188 3498020 3529947 7194587 1600573 497263 16621688 18249822 3477967 3519531 13143721 14730291 TO PUT JUDEO-CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND, AND BODY FOR ALL. false false 4411141 3976989 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. We provide guidance and resources they need to achieve greater health in spirit, mind and body. This is particular important as our nation struggles with an obesity crisis, chronic diseases, families struggle with work/life balance and individuals search for personal fulfillment. Our programs are accessible, affordable and open to all faiths, backgrounds, abilities and income levels. This year we provided financial assistance to people who otherwise may not have been able to afford to participate. 2119224 1866335 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 Youth in Government, Y Reads mentoring and enrichment programs, academic enrichment and homework assistance, and literacy summer camps and wellness programs, offer a range of experiences that enrich cognitive, social, physical and emotional growth and wellness. Expenses include subsidies and direct financial assistance that make participation possible for the young people that we engage. To a large degree serving Title 1 schools and their students. 0 0 Social Responsibility: Our YMCA believes in giving back and supporting our neighbors. We have been listening and responding to our community's most critical social needs for multiple decades. Y programs, such as Meals for Hope, Klothes for Kids, senior lunches, bread runs, health lecture series and family functions are examples of how we deliver training, resources and support that empower our neighbors to effect change, bridge gaps and overcome obstacles. This year we engaged YMCA members, participants and volunteers in activities that strengthen our community and pave the way for future generations to survive. 6530365 true true false false false true false false true true false true false false true true false false false false false false false true false false false true true false false false false false false false false true false false false false false false false false true 37 0 true 295 true true true false false false false true true false false false true false false false X 10 10 false false false false false false false true true false false true true true true true true true false false FL X Maria Hayden 2399633772 5450 YMCA ROAD NAPLES FL 34109 Eugene D'Onofrio Treasurer 5.0 X X 0 0 0 Fred Wakelin Secretary 5.0 X X 0 0 0 Michael Moore President 5.0 X X 0 0 0 Ashley Lupo Past President 2.0 X 0 0 0 Bill Gaston President Elect 2024 2.0 X 0 0 0 Helena Dabrowski Director 2.0 X 0 0 0 Joe Contarino Director 2.0 X 0 0 0 Mark Rycsek Director 2.0 X 0 0 0 Paul Tateo Director 2.0 X 0 0 0 Shawn Lemarie Director 2.0 X 0 0 0 Lucinda Love-Abounader CEO 50.0 X 289389 0 3759 289389 0 3759 1 false true false Sebastian Suarez 101 Sand Hill Street Marco Island FL 34145 Tennis Lessons 151623 Scott Pennington 101 Sand Hill Street Marco Island FL 34145 Tennis and Pickleball Professional 107462 2 0 0 0 0 0 1631933 30000 1631933 Healthy Living 3853644 3853644 Youth Development 1808451 1808451 Social Responsibility 0 0 0 0 0 0 5662095 31896 0 0 31896 277156 0 0 277156 0 277156 117174 159982 0 98467 -98467 0 -98467 -98467 277709 154527 123182 123182 Miscellaneous Income 900099 64055 64055 0 0 0 0 64055 7691850 5843324 159982 56611 0 0 262390 236151 0 26239 2837752 2668731 0 169021 154522 140875 1228 12419 200900 183157 1596 16147 241003 228801 0 12202 150 150 50183 50183 55348 0 55348 0 20406 20327 0 79 90850 55384 33871 1595 135424 131167 757 3500 363351 360145 3206 0 4369 1670 1731 968 129731 0 129731 0 82456 75334 0 7122 692771 615203 32033 45535 397028 397028 0 0 Program Supplies 634202 631083 0 3119 Contractual Services 286802 267811 7843 11148 Membership Dues 19422 9201 1971 8250 Repairs and Maintenance 237475 221196 6722 9557 298052 286951 11101 0 7194587 6530365 337321 326901 1537341 2522550 1352469 670049 569101 468913 0 0 0 0 77574 227316 22616254 10661000 12493794 11955254 0 549589 1741832 41820 663908 16621688 18249822 219539 339244 0 0 238547 319596 0 0 0 0 2997525 2860691 0 0 22356 0 3477967 3519531 12748365 13241221 395356 1489070 13143721 14730291 16621688 18249822 X 497263 0 0 0 0 1089307 X false true X true false X 1349861 549317 1122793 2208211 1631933 6862115 4422212 3545835 2424972 2631766 5939804 18964589 0 0 0 0 0 0 5772073 4095152 3547765 4839977 7571737 25826704 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 25826704 173450 259540 177693 240937 210585 1062205 0 0 0 0 0 0 173450 259540 177693 240937 210585 1062205 0 0 0 334 0 64055 64389 5945523 4354692 3725792 5080914 7846377 26953298 0.9582 0.9561 0.04 0.04 X Schedule A, Part II, Line 10 Other Income Miscellaneous Revenues 2022 $64,055 Schedule A, Part III, Line 12 Other Income DESCRIPTION - , COLUMN A - , COLUMN B - , COLUMN C - 334.0, COLUMN D - , COLUMN E - 64055.0, COLUMN F - 64389.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 1 8.0 1 true 0 549589 1289307 -80503 16561 1741832 0 549589 0 549589 0 0 0 0 0 0 0 0 0 0.24 0.76 0.0 false false 719321 719321 19746389 9038572 10707817 2150544 1622428 528116 11955254 Community Foundation Endowment 1741832 F 1741832 Other Liabilities 0 0 X 7846377 154527 154527 7691850 0 0 7691850 7349114 154527 154527 7194587 0 0 7194587 Schedule D, Part II, Line 3 CONVERSATION EASEMENT THE ORGANIZATION HAS A CONSERVATION EASEMENT WITH THE SOUTHWEST FLORIDA WATER MANAGEMENT DISTRICT. THE ORGANIZATION HAS NOT RECOGNIZED ANY EXPENSES RELATED TO THIS EASEMENT. Schedule D, Part X, Line 2 THE ORGANIZATION FOLLOWS THE INCOME TAX STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THIS GUIDANCE CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS. THE IMPLEMENTATION OF THIS STANDARD HAD NO IMPACT ON THE ORGANIZATION'S FINANCIAL STATEMENTS. Schedule D, Part II, Line 5 Conservation easements policy THE ORGANIZATION HAS A CONSERVATION EASEMENT WITH THE SOUTHWEST FLORIDA WATER MANAGEMENT DISTRICT. THE ORGANIZATION PAYS A MONTHLY MONITORING FEE AND INCLUDES IN OPERATING EXPENSES Schedule D, Part II, Line 9 Conservation easements financial reporting THE ORGANIZATION HAS A CONSERVATION EASEMENT WITH THE SOUTHWEST FLORIDA WATER MANAGEMENT DISTRICT. THE ORGANIZATION PAYS A MONTHLY MONITORING FEE AND INCLUDES IN OPERATING EXPENSES Schedule D, Part V, Line 4 Intended uses of endowment funds The purpose of the endowment fund is to provide a sustainable and reliable level of support to the operating activities of the YMCA. Proceeds from the principal are used to enhance programs, grant scholarships, begin new programs or improve facilities . Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE INTERNAL REVENUE SERVICE HAS DETERMINED THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, THE ORGANIZATION HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THESE FINANCIAL STATEMENTS. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Special Event Expense - 154527 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Special Event Expenses - 154527 Sneaker Ball 82270 82270 35265 Gala 63050 63050 37473 5 132389 132389 81789 277709 277709 154527 154527 123182 true Tuition and Dues Assistance 951 48755 Tuition / Dues Reduction Schedule I, Part I, Line 2 Scholarships and assistance are awarded based on the financial need of the individuals that receive them. Scholarships and assistance are applied directly to the individuals account and no cash is given directly to the individual. Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Scholarships and assistance are awarded based on the financial need of the individuals that receive them. Scholarships and assistance are applied directly to the individuals account and no cash is given directly to the individual. X X X false false false false false false false false false Lucinda Love-Abounader CEO 249166 0 40223 0 0 0 0 0 3759 0 293148 0 0 0 X Bio Density Machine 1 33000 Market value 1 false false false Schedule M, Part I Explanations of reporting method for number of contributions Other - Bio Density Machine The organization received one bio density machine. Form 990, Part VI, Line 1a THE EXECUTIVE COMMITTEE SHALL CONSIST OF ALL OFFICERS OF THE BOARD OF DIRECTORS AND SUCH OTHER DIRECTORS AS THE CHAIR MAY DESIGNATE. THE CHAIR OF THE BOARD SHALL BE THE CHAIR OF THE EXECUTIVE COMMITTEE AND THE SECRETARY OF THE ASSOCIATION SHALL BE ITS SECRETARY. THE EXECUTIVE COMMITTEE MAY EXERCISE THE POWER OF THE BOARD IN THE INTERIM BETWEEN BOARD MEETINGS EXCEPT THAT THE EXECUTIVE COMMITTEE MAY NOT HAVE THE POWER TO ADOPT THE BUDGET OR TAKE ANY ACTION CONTRARY TO THE POLICIES AND GUIDELINES ESTABLISHED BY THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE SHALL REPORT ALL ITS ACTIONS AT THE NEXT REGULAR OR SPECIAL MEETINGS OF THE CORPORATE BOARD OF DIRECTORS. Form 990, Part VI, Line 11b THE CEO PERFORMS A COMPLETE REVIEW OF THE FORM 990 (INCLUDING SCHEDULE B) PRIOR TO FILING WITH THE IRS. Form 990, Part VI, Line 12c ANY DIRECTOR, OFFICER, KEY EMPLOYEE OR COMMITTEE MEMBER WITH BOARD DELEGATED POWERS IS A SIGNIFICANT PERSON. A SIGNIFICANT PERSON MUST FULLY DISCLOSE THE EXISTENCE OF ANY INTEREST. THE COMMITTEE SHALL DETERMINE WHETHER THE DISCLOSED INTEREST MAY RESULT IN A CONFLICT OF INTEREST. THE COMMITTEE MAY REQUEST ADDITIONAL INFORMATION FROM ALL REASONABLE SOURCES BEFORE REACHING A DETERMINATION. WHERE A CONFLICT OF INTEREST IS DETERMINED TO EXIST, THE YMCA SHALL NOT ENTER INTO THE PROPOSED CONTRACT, TRANSACTION OR ARRANGEMENT IF THE COMMITTEE CONCLUDES THE YMCA CAN, WITH REASONABLE EFFORTS, GET AN EQUALLY ADVANTAGEOUS CONTRACT, TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY WITHOUT A CONFLICT OF INTEREST. IF THAT IS NOT REASONABLY POSSIBLE, THE COMMITTEE SHALL DETERMINE WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE YMCA'S BEST INTEREST AND IS FAIR AND REASONABLE. THE COMMITTEE SHALL ADVISE THE BOARD OF DIRECTORS OF ITS RECOMMENDATION AS TO WHETHER TO ENTER INTO THE CONTRACT, TRANSACTION OR ARRANGEMENT. THE MINUTES OF THE COMMITTEE SHALL CONTAIN A FULL STATEMENT OF FACTS, THE CONCLUSION REACHED AND THE BASIS FOR SUCH CONCLUSION. Form 990, Part VI, Line 15a THE BOARD OF DIRECTORS DETERMINES THE CEO'S COMPENSATION BASED ON PERFORMANCE REVIEWS AND YUSA INDUSTRY STANDARDS (LAST DONE IN 2016). THE CEO DETERMINED THE CFO'S COMPENSATION BASED ON PERFORMANCE REVIEWS AND YUSA INDUSTRY STANDARDS (LAST DONE IN 2016). Form 990, Part VI, Line 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, SPECIFICALLY THE BY LAWS, AND THEIR ANNUAL REPORT AVAILABLE TO THE PUBLIC ON THE WEBSITE. THEIR CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part VI, Line 1a THE EXECUTIVE COMMITTEE SHALL CONSIST OF ALL OFFICERS OF THE BOARD OF DIRECTORS AND SUCH OTHER DIRECTORS AS THE CHAIR MAY DESIGNATE. THE CHAIR OF THE BOARD SHALL BE THE CHAIR OF THE EXECUTIVE COMMITTEE AND THE SECRETARY OF THE ASSOCIATION SHALL BE ITS SECRETARY. THE EXECUTIVE COMMITTEE MAY EXERCISE THE POWER OF THE BOARD IN THE INTERIM BETWEEN BOARD MEETINGS EXCEPT THAT THE EXECUTIVE COMMITTEE MAY NOT HAVE THE POWER TO ADOPT THE BUDGET OR TAKE ANY ACTION CONTRARY TO THE POLICIES AND GUIDELINES ESTABLISHED BY THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE SHALL REPORT ALL ITS ACTIONS AT THE NEXT REGULAR OR SPECIAL MEETINGS OF THE CORPORATE BOARD OF DIRECTORS. Form 990, Part VI, Line 11b Review of form 990 by governing body THE CEO PERFORMS A COMPLETE REVIEW OF THE FORM 990 (INCLUDING SCHEDULE B) PRIOR TO FILING WITH THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy ANY DIRECTOR, OFFICER, KEY EMPLOYEE OR COMMITTEE MEMBER WITH BOARD DELEGATED POWERS IS A SIGNIFICANT PERSON. A SIGNIFICANT PERSON MUST FULLY DISCLOSE THE EXISTENCE OF ANY INTEREST. THE COMMITTEE SHALL DETERMINE WHETHER THE DISCLOSED INTEREST MAY RESULT IN A CONFLICT OF INTEREST. THE COMMITTEE MAY REQUEST ADDITIONAL INFORMATION FROM ALL REASONABLE SOURCES BEFORE REACHING A DETERMINATION. WHERE A CONFLICT OF INTEREST IS DETERMINED TO EXIST, THE YMCA SHALL NOT ENTER INTO THE PROPOSED CONTRACT, TRANSACTION OR ARRANGEMENT IF THE COMMITTEE CONCLUDES THE YMCA CAN, WITH REASONABLE EFFORTS, GET AN EQUALLY ADVANTAGEOUS CONTRACT, TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY WITHOUT A CONFLICT OF INTEREST. IF THAT IS NOT REASONABLY POSSIBLE, THE COMMITTEE SHALL DETERMINE WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE YMCA'S BEST INTEREST AND IS FAIR AND REASONABLE. THE COMMITTEE SHALL ADVISE THE BOARD OF DIRECTORS OF ITS RECOMMENDATION AS TO WHETHER TO ENTER INTO THE CONTRACT, TRANSACTION OR ARRANGEMENT. THE MINUTES OF THE COMMITTEE SHALL CONTAIN A FULL STATEMENT OF FACTS, THE CONCLUSION REACHED AND THE BASIS FOR SUCH CONCLUSION. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE BOARD OF DIRECTORS DETERMINES THE CEO'S COMPENSATION BASED ON PERFORMANCE REVIEWS AND YUSA INDUSTRY STANDARDS. THE CEO DETERMINED THE CFO'S COMPENSATION BASED ON PERFORMANCE REVIEWS AND YUSA INDUSTRY STANDARDS. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, SPECIFICALLY THE BY LAWS, AND THEIR ANNUAL REPORT AVAILABLE TO THE PUBLIC ON THE WEBSITE. THEIR CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. 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: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Endowment Balance Transfer from YMCA Endowment Fund - 1089307;