2023-07-12T18:13:06-07:00 2022-12-31 753194011 Moss Levy & Hartzheim CPAs 5800 Hannum Ave Ste E Culver City CA 90230 990 2022-01-01 951727678 WEST END YMCA WEST 9094810722 1150 E FOOTHILL BLVD UPLAND CA 91786 FARZAD YEKTAFAR CEO 2023-07-12 true FARZAD YEKTAFAR 999009999 true Craig A Hartzheim P01386531 3106702745 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z 1150 E FOOTHILL BLVD UPLAND CA 91786 4775491 false X WWW.WEYMCA.ORG X 1927 CA THE PURPOSE OF THE WEST END YMCA, IN AFFILIATION WITH THE NATIONAL COUNCIL OF YOUNG MEN'S CHRISTIAN ASSOCATION OF THE UNITED STATES, IS TO HELP PERSONS OF ALL AGES, ETHNIC GROUPS, AND REGILIOUS AFFILIATIONS WHO ARE UNITED IN A COMMON EFFORT TO PUT JUDEO-CHRISTIAN PRINCIPLES INTO PRACTICE TO ENRICH THE QUALITY OF SPIRITUAL, MENTAL, PHYSICAL, AND SOCIAL LIFE FOR OUR FAMILIES, OUR COMMUNITITIES, AND OURSELVES. 19 19 173 195 0 383949 757883 3124149 3678138 3048 37964 1039768 252046 4550914 4726031 0 0 2027018 2319910 0 12207 1639136 1852058 3666154 4171968 884760 554063 9985426 10571419 360778 484398 9624648 10087021 THE PURPOSE OF THE WEST END YMCA, IN AFFILIATION WITH THE NATIONAL COUNCIL OF YOUNG MEN'S CHRISTIAN ASSOCIATION OF THE UNITED STATES, IS TO HELP PERSONS OF ALL AGES, ETHNIC GROUPS, AND RELIGIOUS AFFILIATIONS WHO ARE UNITED IN A COMMON EFFORT TO PUT JUDEO-CHRISTIAN PRINCIPLES INTO PRACTICE TO ENRICH THE QUALITY OF SPIRITUAL, MENTAL, PHYSICAL, AND SOCIAL LIFE FOR OUR FAMILIES, OUR COMMUNITIES, AND OURSELVES.THE WEST END YMCA IS A DIVERSE ORGANIZATION OF MEN, WOMEN, AND CHILDREN JOINED TOGETHER BY A SHARED COMMITMENT TO STRENGTHEN OUR COMMUNITY THROUGH YOUTH DEVELOPMENT, HEALTHY LIVING, AND SOCIAL RESPONSIBILITY. EVERY DAY, WE WORK SIDE BY SIDE WITH OUR NEIGHBORS TO MAKE SURE THAT EVERYONE, REGARDLESS OF AGE, INCOME, OR BACKGROUND, HAS THE OPPORTUNITY TO LEARN, GROW, AND THRIVE. THE MISSION OF THE WEST END YMCA IS TO HELP PERSONS OF ALL AGES, ETHNIC GROUPS, AND RELIGIOUS AFFILIATIONS WHO ARE UNITED IN A COMMON EFFORT TO PUT JUDEO-CHRISTIAN PRINCIPLES INTO PRACTICE TO ENRICH THE QUALITY OF false false 1883179 1383007 HEALTHY LIVING--THE YMCA IS THE LEADING VOICE ON HEALTH AND WELL-BEING. WE UNDERSTAND THAT CREATING WARM AND WELCOMING SPACES IN OUR FACILITIES AND NEIGHBORHOODS WILL BRING PEOPLE TOGETHER TO PURSUE THEIR FULL POTENTIAL BY BUILDING AND MAINTAINING HEALTHY HABITS FOR SPIRIT, MIND AND BODY IN THEIR EVERYDAY LIVES. WE FOSTER CONNECTIONS THROUGH OUR WELL-BEING APPROACH TO PROGRAMS WHICH INCLUDES FITNESS, SPORTS, SHARED INTERESTS, FUN, SUPPORT GROUPS, HEALTH SCREENINGS, BLOOD DRIVES, AND GROUP EXERCISE CLASSES, JUST TO MENTION A FEW. APPROXIMATELY 12,000 PEOPLE IN OUR COMMUNITY ARE RECEIVING THE SUPPORT, GUIDANCE AND RESOURCES THEY NEED TO ACHIEVE GREATER BALANCE IN THE AREAS OF SOCIAL, PHYSICAL, SPIRITUAL, AND EMOTIONAL WELL-BEING. WE PROVIDE A BROAD RANGE OF ACCESSIBLE, AFFORDABLE, INCLUSIVE, EFFECTIVE AND QUALITY PROGRAMMING THAT ADDRESSES A VARIETY OF EMERGING ISSUES IN OUR COMMUNITIES. THIS IS PARTICULARLY IMPORTANT AS OUR COMMUNITIES STRUGGLE WITH AN OBESITY CRISIS, FAMILY AND WORK LIFE BALANCE, AND INDIVIDUAL SEARCH FOR PERSONAL FULFILLMENT. 1708955 2172090 YOUTH DEVELOPMENT--OUR YMCA IS COMMITTED TO NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN THROUGH EXPANDING OPPORTUNITIES THAT HELP THEM GROW INTO HAPPY, HEALTHY, AND PRODUCTIVE ADULTS. OUR Y YOUTH DEVELOPMENT PROGRAMS, SERVING OVER 6,000 YOUTH ANNUALLY AND FOCUS ON FOUR OUTCOMES: 1) LEADERSHIP DEVELOPMENT, 2) SWIM, SPORTS AND PLAY, 3) CAMP, AND 4) EDUCATION. OUR YMCA ADDRESSES THREE BARRIERS TO YOUTH DEVELOPMENT, CHILDHOOD DROWNING, SEDENTARY AND OBESE CHILDREN, AND RISK-TAKING BEHAVIORS. THESE BARRIERS ARE STRATEGICALLY ATTACKED THROUGH OUR INITIATIVES PROCESS WHICH IN THE PAST YEAR COMMITTED OVER 15,000 HOURS OF PROGRAMMING TO OVER 4,000 CHILDREN. 57840 92368 SOCIAL RESPONSIBILITY--AT THE YMCA, WE BELIEVE IN GIVING BACK AND SUPPORTING OUR NEIGHBORS WE HAVE BEEN LISTENING AND RESPONDING TO OUR COMMUNITY'S MOST CRITICAL SOCIAL NEEDS SINCE 1895. THE Y ENCOURAGES PERSONAL INVOLVEMENT AND INVESTMENT TO SUPPORT, FUND AND LEAD THE Y'S CRITICAL WORK IN THE COMMUNITY, SO THAT WE CAN REACH MORE PEOPLE AND DO MORE GOOD WE PROVIDE ACCESS TO TRAINING, RESOURCES AND SUPPORT TO HELP ELIMINATE BARRIERS AND EMPOWER OUR NEIGHBORS TO MAKE POSITIVE CHANGE, SO THAT THEY CAN CREATE A BETTER FUTURE FOR THEMSELVES. THE Y WELCOMES, ENGAGES AND CONNECTS DIVERSE POPULATIONS IN OUR COMMUNITY AND AROUND THE WORLD, SO THAT ALL INDIVIDUALS CAN REACH THEIR FULL POTENTIAL AND OUR CHANGING COMMUNITIES ARE UNITED AND STRONG. IN 2021, WE ENGAGED OVER 25,000 Y MEMBERS, PARTICIPANTS, AND VOLUNTEERS IN ACTIVITIES, PROGRAMS, AND INITIATIVES THAT EMPOWERED OUR NEIGHBORS TO EFFECT CHANGE, BRIDGE GAPS, AND OVERCOME OBSTACLES. BECAUSE OF THESE COLLECTIVE EFFORTS THE FOUNDATIONS OF OUR COMMUNITY HAVE BEEN STRENGTHENED AND WE HAVE PAVED THE WAY FOR FUTURE GENERATIONS TO THRIVE. 3649974 true true false false false false false false false true true false false false true true true false false false false false false false true false false false false true false false false false false false false false false false false false false false false false false true 15 0 true 173 true false false false false false false false 0 false false false false false false false X 19 19 false false false false false false false true false false true true true true true true true true true true false CA X FARZAD YEKTAFAR 9094810722 1150 E FOOTHILL BLVD UPLAND CA 91786 FARZAD YEKTAFAR CEO 40.00 0.00 X X 158322 0 15389 SUSAN PATTERSON Director 2.00 0.00 X 0 0 0 JAMIE HARWOOD Director 2.00 0.00 X 0 0 0 MIKE MILHISER Secretary 2.00 0.00 X X 0 0 0 STEVE SPEARS Treasurer 2.00 0.00 X X 0 0 0 WES FIFIELD President 2.00 0.00 X X 0 0 0 AARON MILLER Director 2.00 0.00 X 0 0 0 AL BOLING Director 2.00 0.00 X 0 0 0 ANGEL BALTAZAR Director 2.00 0.00 X 0 0 0 BILL RUH Director 2.00 0.00 X 0 0 0 DAVE ALLEN Director 2.00 0.00 X 0 0 0 DIANE MINDRUM Director 2.00 0.00 X 0 0 0 LOREN SANCHEZ MD Director 2.00 0.00 X 0 0 0 ELVIA RIVAS Director 2.00 0.00 X 0 0 0 GARY OVITT Director 2.00 0.00 X 0 0 0 HEIDI BURNS Director 2.00 0.00 X 0 0 0 JOHN P ANDREWS Director 2.00 0.00 X 0 0 0 KRISTEN SCHEU-OVERMAN Director 2.00 0.00 X 0 0 0 KAREN COMSTOCK Director 2.00 0.00 X 0 0 0 158322 15389 1 false true false CENTRAL AIRE INC 3245 MADISON STREET RIVERSIDE CA 92504 HEATING AND AC 123215 1 40520 717363 757883 HEALTHY LIVING 1347955 1347955 OTHER PROGRAM REVENUE 50517 50517 SOCIAL RESPONSIBILITY 56041 56041 YOUTH DEVELOPMENT 2223625 2223625 3678138 23561 23561 0 0 0 14403 14403 14403 14403 145802 49460 96342 0 0 EMPLOYEE RETENTION CREDIT 900099 155704 155704 155704 4726031 3848245 23561 0 0 0 0 173711 158038 15673 0 1868611 1700011 168600 0 96559 64420 32139 181029 144082 36947 0 0 102154 88281 13873 0 0 0 110563 99507 11056 9559 3824 4779 956 28366 11347 14183 2836 0 0 302955 242364 60591 0 0 0 1318 1318 0 405291 396655 8636 116111 92889 23222 UTILITIES 316484 253187 63297 PROGRAMS 167810 166063 1747 MERHCANT FEES 103451 93106 10345 MISCELLANEOUS 60395 40166 16591 3638 127601 96034 26790 4777 4171968 3649974 509787 12207 1123480 798419 172610 51409 4049 10241 32988 13400 0 0 0 0 46922 24528 12431018 4384503 8148599 8046515 456778 1538338 0 0 0 88569 9985426 10571419 291015 292956 69763 102872 88570 360778 484398 X 9439433 9681923 185215 405098 9624648 10087021 9985426 10571419 554063 -91690 X false true X true false X 1232709 1887379 1095769 383949 757883 5357689 0 0 1232709 1887379 1095769 383949 757883 5357689 0 5357689 3142 3048 37964 44154 0 432000 936875 155704 1524579 6926422 13019413 0.77350 0.83500 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 456778 650000 -59764 1047014 39139 419861 -2222 456778 48777 329 9967 39139 48777 48777 48777 48777 0.96550 0.03450 false false false 7121817 2890759 4231058 4656086 1076183 3579903 403911 179095 224816 249204 238466 10738 8046515 RIGHT TO USE LEASE LIABILITY 88569 Rounding 1 88570 X 4775491 49460 49460 4726031 4726031 4221428 49460 49460 4171968 4171968 Part V, Line 4: Intended uses of the endowment fund. THE DISNEY MEMORIAL FUND WAS ESTABLISHED IN 1992, WITH THE UNDERSTANDING THAT THE PRINCIPAL WOULD REMAIN INTACT AND THAT INTEREST ONLY WOULD BE USED FOR CAMPERSHIPS. THE BALANCES IN THE DISNEY MEMORIAL FUND AT DECEMBER 31, 2022 AND 2021, WERE $36,074 AND $38,622, RESPECTIVELY.The Board Designated Quasi-Endowment was established in 2021 with the understanding that principal would remain intact and that interest only would be used as needed to support the general operations of the association. The balance of the Board Designated Quasi-Endowment at December 31, 2022 and 2021, were $1,010,940 AND 418,156, RESPECTIVELY. Part X : FIN48 Footnote THE WEST END YMCA HAS ADOPTED FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ACS) TOPIC 740, THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN AND PROVIDES THAT THE TAX EFFECTS FROM UNCERTAIN TAX POSITIONS CAN BE RECOGNIZED IN THE FINANAICAL STATEMENTS ONLY IF, BASED ON ITS MERITS, THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED ON AUDIT BY THE TAXING AURHORITITES. MANAGEMENT BELIEVES THAT ALL TAX POSITIONS TAKEN TO DATE ARE HIGHLY CERTAIN, AND ACCORDINGLY, NO ACCOUNTING ADJUSTMENT HAS BEEN MADE TO THE FINANCIAL STATEMENTS. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 SPECIAL EVENTS EXPENSES $49460 Part XII, Line 2d: Other expenses and losses per audited F/S SPECIAL EVENTS EXPENSES $49460 false INCREDIBLE EDIBLES UPLAND 97166 97166 29031 RR CHINO 40247 40247 5965 1 8389 8389 14464 145802 145802 49460 49460 96342 X false false false false false false false false false FARZAD YEKTAFAR CEO 153322 5000 9499 5890 173711 Form 990, Part VI, Section B, Line 11b IT IS THE WEST END YMCA'S POLICY THAT THE AUDIT COMMITTEE REVIEW THE IRS FORM 990 ON THE ORGANIZATION'S BEHALF BEFORE IT IS FILED WITH THE IRS. THE MEANS OF DELIVERY SHALL BE VIA EMAIL OR HARD COPY TO EACH MEMBER OF THE AUDIT COMMITTEE. Form 990, Part VI, Section B, Line 12c IF THERE ARE ANY KNOWN COMFLICTS, BOARD MEMBERS ARE ASKED TO NOT PARTICIPATE IN ANY DISCUSSION OR VOTES IN RELATION TO THE CONFLICT. Form 990, Part VI, Section B, Line 15a THE NATIONAL OFFICE OF THE YMCA PROVIDES THE WEST END YMCA WITH COMPARATIVE DATA BASED ON OUR LOCATION. Form 990, Part VI, Section B, Line 15b THE NATIONAL OFFICE OF THE YMCA PROVIDES THE WEST END YMCA WITH COMPARATIVE DATA BASED ON OUR LOCATION. Form 990, Part VI, Section C, Line 19 A FILE IS KEPT AT THE CORPORATE OFFICE AND EACH BRANCH OFFICE. IT IS AVAILABLE FOR INSPECTION UPON REQUEST DURING NORMAL BUSINESS HOURS.