2023-11-22T08:37:23+00:00 2022-12-31 990 2022-01-01 860096799 Valley of the Sun Young Men's Christian Association VALL 6022575126 350 N 1st Avenue Phoenix AZ 850031513 Connie Nelson-Askew Chief Administrative Officer 6022575126 2023-11-22 Bryan Madden 999009999 true 2022 2023-04-26 12:10:37Z Valley of the Sun YMCA JAMES BRYAN MADDEN 350 N 1st Avenue Phoenix AZ 850031513 55938040 false X VALLEYYMCA.ORG X 1938 AZ ENRICH THE QUALITY OF MENTAL, PHYSICAL, SPIRITUAL AND SOCIAL LIFE FOR INDIVIDUALS,FAMILIES AND COMMUNITIES. THE VISION OF THE YMCA IS TO BE A PREMIER PROVIDER OF PROGRAMS AND SERVICES THAT ENHANCE QUALITY OF LIFE. 21 21 1341 1350 0 0 20502084 22479086 12675263 14174435 2902756 413150 511798 724047 36591901 37790718 0 0 0 0 11962863 20473184 0 0 674026 13662510 20082639 25625373 40555823 10966528 -2765105 54397837 50199956 18136524 18003941 36261313 32196015 TO PUT CHRISTIAN PRINCIPALS INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL. false false 7286648 11524690 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 CHILDCARE, EDUCATIONAL PROGRAMS, SPORTS, ACTIVITIES, SUMMER DAY CAMPS, OVERNIGHT CAMPS, SWIM PROGRAMS, TEEN LEADERSHIP PROGRAMS, EVENTS, CLUBS AND VOLUNTEER PROGRAMS OFFER A RANGE OF EXPERIENCES THAT ENRICH COGNITIVE, SOCIAL, PHYSICAL AND EMOTIONAL GROWTH. EFFORTS TO BROADEN THE ACCESSIBILITY OF OUR YOUTH MEMBERSHIP AND PROGRAM PARTICIPATION INCLUDE SUBSIDIES AND DIRECT FINANCIAL ASSISTANCE. IN 2022, THE VALLEY OF THE SUN YMCA SERVED OVER 30,000 YOUTH UNDER THE AGE OF 18 THROUGH MEMBERSHIP AND PROGRAM ACTIVITIES. 5422916 8418245 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, OVER 63,000 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 OBESITY, WORK/LIFE BALANCE ISSUES AND INDIVIDUAL SEARCHES FOR PERSONAL FULFILLMENT. OUR PROGRAMS PROVIDE SUPPORT FOR HEALTHY FAMILIES INCLUDING CANCER SUPPORT, SUBSIDIZED MEALS FOR CHILDREN IN NEED, AND A FREE MEDICAL A FREE MEDICAL & DENTAL CLINIC THAT IS PROVIDING FOR MANY CHILDREN THE FIRST MEDICAL OR DENTAL SERVICE THEY HAVE EXPERIENCED. THESE PROGRAMS ARE ACCESSIBLE, AFFORDABLE AND OPEN TO ALL FAITHS, BACKGROUNDS, ABILITIES AND INCOME LEVELS. IN ADDITION TO PROVIDING FINANCIAL ASSISTANCE TO PEOPLE WHO OTHERWISE MAY NOT HAVE BEEN ABLE TO AFFORD TO PARTICIPATE, THE YMCA PROVIDES SUBSIDIZED MEMBERSHIPS FOR SENIORS, MILITARY VETERANS AND COMMUNITY GROUPS. 2811022 3331539 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 MORE THAN 124 YEARS. Y PROGRAMS, SUCH AS TUTORING, JUVENILE INTERVENTION, MENTORING, SENIOR OUTREACH, YOUTH & GOVERNMENT, YOUTH WORKFORCE DEVELOPMENT, MILITARY OUTREACH, MIRACLE LEAGUE (A SPECIAL SURFACE SPORTS FIELD FOR PHYSICALLY AND INTELLECTUALLY DISABLED YOUTH), AND DOWNTOWN HOUSING FOR THOSE IN LIFE TRANSITION, ARE EXAMPLES OF HOW WE DELIVER TRAINING, RESOURCES AND SUPPORT THAT EMPOWER OUR NEIGHBORS TO EFFECT CHANGE, BRIDGE GAPS AND OVERCOME OBSTACLES. IN 2022, WE ENGAGED 1,050 YMCA VOLUNTEERS IN ACTIVITIES THAT STRENGTHEN OUR COMMUNITY AND PAVE THE WAY FOR FUTURE GENERATIONS TO THRIVE. 15520586 true true false false false false false true true true false false false true true false true false false false false false true true false false false false true false false false false false false true false true false false false true false false false false true 23 0 true 1341 true false false false false false true true false false false false false false X 21 21 false false false false false false false true true false true true true true true true true true true true false AZ X Connie Nelson-Askew 6022575126 350 N FIRST AVE PHOENIX AZ 850031513 Aaron Lemke Board Secretary 5.0 X 0 0 0 Amy Thurston Board Member 5.0 X 0 0 0 Andrea Smiley Board Member 5.0 X 0 0 0 Andres Contreras Board Member 5.0 X 0 0 0 Barbara Kennedy Board Member 5.0 X 0 0 0 Danny Calihan Board Member 5.0 X 0 0 0 Don Isaacson Board Member 5.0 X 0 0 0 Ellen Hedlund Vice Chair 5.0 X 0 0 0 Humphrey Shin Board Member 5.0 X 0 0 0 Jennifer Holsman Tetreault Board Member 5.0 X 0 0 0 Jim Pitman Board Chair 5.0 X 0 0 0 John Graham Board Member 5.0 X 0 0 0 Joyce Stuart Board Member 5.0 X 0 0 0 Juli West Board Member 5.0 X 0 0 0 Kenneth Mims Board Member 5.0 X 0 0 0 Michele Grisez Board Member 5.0 X 0 0 0 Mike King Board Member 5.0 X 0 0 0 Mike McDaniel Treasurer 5.0 X 0 0 0 Robert J Rice Past Board President 5.0 X 0 0 0 Ryan Abbott Board Member 5.0 X 0 0 0 Stephen Garner Board Member 5.0 X 0 0 0 Tucker Macon Board Member 5.0 X 0 0 0 Connie Lynn Nelson-Askew Chief Administrative Officer 40.0 X 197935 0 48100 James Bryan Madden Chief Executive Officer/ President 40.0 0.0 X 362293 0 47500 Lisbeth Corral Chief Operating Officer /Executive Vice President 40.0 X 227039 0 44408 Susan Waschler Chief Financial Development Officer 40.0 X 198643 0 10901 David Burckhard Associate Vice President 40.0 X 105745 0 199 Garrett Brolsma Vice President Operations 40.0 X 116508 0 12041 Jason Heetland Vice President Operations & Facilities 40.0 X 118811 0 14568 Jenna Cooper Vice President Government and Community Relations 40.0 X 133127 0 21022 Nicolasiena Rosenbluth Vice President Leadership Development 40.0 X 126585 0 18894 1586686 0 217633 8 false true false 0 224265 0 96685 0 17751427 4406709 108763 22479086 Healthy Living 7539562 7539562 Youth Development 3544747 3544747 Social Responsibility 3090126 3090126 0 0 0 0 14174435 615820 0 0 615820 0 0 0 0 0 0 0 0 434527 0 0 0 434527 0 434527 434527 0 0 17590831 1000 17707656 86845 -116825 -85845 -202670 -202670 14647 96685 14647 0 0 0 0 0 0 0 0 0 535528 338174 197354 197354 0 0 MISCELLANEOUS 813410 92166 0 0 92166 0 0 0 0 0 0 0 0 0 0 0 0 92166 37790718 14806316 0 505316 0 0 0 0 0 0 0 0 1007229 235157 567528 204544 0 0 0 0 16526046 15094330 1178950 252766 1055454 724822 282950 47682 401871 368443 14529 18899 1482584 1279322 163089 40173 1011924 552371 459553 0 146918 748 146170 0 75505 10000 65505 0 0 0 0 0 0 0 17039 0 17039 0 3063214 3021544 37266 4404 631543 441366 162575 27602 2620489 2552462 54849 13178 544839 121908 389644 33287 0 0 0 0 4274075 4265271 8804 0 875628 667563 199015 9050 0 0 0 0 272676 205973 61959 4744 507243 507243 0 0 284393 277305 7088 0 3142937 3142937 0 0 714129 709388 3565 1176 EQUIP RENTAL/MAINT 972378 905701 64690 1987 Telephone 375766 337325 38441 0 Postage 20028 10126 5503 4399 531915 420991 100789 10135 40555823 35852296 4029501 674026 0 0 0 0 3514777 3134209 447263 263987 5246271 4610399 364794 977500 0 0 0 0 1025000 0 66180 149999 137040 46030 110361650 80735626 31115102 29626024 11441646 9292821 740680 708905 0 0 0 299084 1390082 54397837 50199956 1467746 2152092 0 0 1571318 3009658 0 0 28314 30944 0 0 14976743 11575013 0 0 92403 1236234 18136524 18003941 23213191 20464978 13048122 11731036 0 0 0 0 0 0 36261313 32196014 54397837 50199955 -2765105 -1097524 0 0 0 0 X false true X true true true X 6794250 7902782 12634918 20502084 22276416 70110450 0 0 0 0 0 0 131018 121518 100000 100000 100000 552536 6925268 8024300 12734918 20602084 22376416 70662986 18793886 51869100 81808 62153 57539 367254 615820 1184574 0 0 0 0 0 0 85789 130053 200842 21345 94643 532672 72380232 89158624 0.7166 0.6751 X Schedule A, Part II ORGANIZATIONS DESCRIBED IN 170(b)(1)(A)(vi) The organization has chosen to use the support test under Section 170(b)(1)(A)(vi) as an organization that normally receives a substantial part of its support from a governmental unit or from the general public. Schedule A, Part II, Line 10 Other Income DESCRIPTION - INSURANCE REFUNDS, COLUMN A - 85789.0, COLUMN B - 46611.0, COLUMN C - 159996.0, COLUMN D - 0.0, COLUMN E - 67129.0, COLUMN F - 359525.0; DESCRIPTION - MISCELLANEOUS REFUNDS, COLUMN A - , COLUMN B - 83442.0, COLUMN C - 40846.0, COLUMN D - 21345.0, COLUMN E - 27514.0, COLUMN F - 173147.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false 5581670 630238 -629763 0 0 17039 5565106 3304668 1846123 454423 0 23544 5581670 2708782 321500 274386 0 0 3304668 1426676 1053273 240238 0 0 11405 2708782 1158643 350000 -73418 0 0 8549 1426676 0.252 0.748 0.0 false false 7939605 7939605 76951064 57178104 19772960 24810041 23557522 1252519 660940 660940 29626024 DEFERRED RENT 1236234 1236234 X Schedule D, Part V, Line 4 Intended uses of endowment funds THE PURPOSE OF UNDESIGNATED OR UNRESTRICTED FUNDS IN THE ENDOWMENT IS GENERALLY TO PROVIDE SUFFICIENT INCOME TO SUSTAIN THE VALLEY OF THE SUN YMCA'S ("YMCA") CAPACITY TO MEET ITS STATED MISSION IN THE COMMUNITY, TO SUBSIDIZE BRANCHES AND PROGRAMS THAT SERVE LOWER INCOME COMMUNITIES SO THAT THE COST OF YMCA PROGRAMMING IS NOT A BARRIER TO ENTRY, AND TO PROVIDE THE YMCA WITH THE FLEXIBILITY TO UNDERTAKE NEW PROGRAMS WITH LIMITED OR SLOW TO DEVELOP INCOME STREAMS. THE PURPOSE OF DESIGNATED OR RESTRICTED FUNDS IN THE ENDOWMENT IS GENERALLY THE PURPOSE AS ARTICULATED BY THE DONOR OF SUCH DESIGNATED OR RESTRICTED FUNDS. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Valley of the Sun Young Men's Christian Association qualifies as a tax-exempt organization under Section 501 (c) 3 of the Internal Revenue Code (the "Code") and, therefore, there is no provision for income taxes in the accompanying consolidated financial statements. In addition, the Valley of the Sun Young Men's Christian Association qualifies for the charitable contribution deduction under Section 170 of the Code and has been classified as an organization that is not a private foundation. Income determined to be unrelated business taxable income (UBTI) would be taxable. Northwest Valley Family YMCA, LLC and Working Poor Support, LLC are treated as disregarded entities for income tax purposes, and accordingly, all income and expenses are passed through to the Valley of the Sun Young Men's Christian Association. The association evaluates their uncertain tax positions, if any, on a continual basis through review of their policies and procedures, review of their regular tax filing, and discussions with outside experts. Management does not believe any significant uncertain tax positions exist as of December 31, 2022 or 2021. 0 0 0 Golf Tournament 37033 26924 10109 10109 Branch Race/Sports 64557 60020 4537 4538 8 9742 9742 0 111332 96686 14646 14647 14647 -1 X X X X false false false false false false false false false James Bryan Madden Chief Executive Officer/ President 362293 0 0 0 0 0 47500 0 0 0 409793 0 0 0 Lisbeth Corral Chief Operating Officer /Executive Vice President 227039 0 0 0 0 0 36290 0 8118 0 271447 0 0 0 Susan Waschler Chief Financial Development Officer 198643 0 0 0 0 0 5750 0 5151 0 209544 0 0 0 Connie Lynn Nelson-Askew Chief Administrative Officer 197935 0 0 0 0 0 48100 0 0 0 246035 0 0 0 Jenna Cooper Vice President Government and Community Relations 133127 0 0 0 0 0 16430 0 4592 0 154149 0 0 0 Mike King Spouse -Travys Harvey from Harvey Law, PLLC 8386 Legal Counsel false X 1 150 Market value X FORGIVABLE LOAN DISCOUNT 1 93340 Market value X GIK Bailey Strategic Innovation- Key Note speaker Youth & Government 1 1000 Cost X Grill & 50lbs of produce 1 275 Cost X Food & Drink + Tickets NBA Playoffs 1 5921 Cost X Maryvale Furniture 1 7800 Cost X Food and Supplies Capital Campaign 1 292 Cost false true false Schedule M, Part I Explanations of reporting method for number of contributions Other - FORGIVABLE LOAN DISCOUNT CONTRIBUTIONS REPORTED AS ONE Other - GIK Bailey Strategic Innovation- Key Note speaker Youth & Government CONTRIBUTIONS REPORTED AS ONE Other - Grill & 50lbs of produce CONTRIBUTIONS REPORTED AS ONE Other - Food & Drink + Tickets NBA Playoffs CONTRIBUTIONS REPORTED AS ONE Art - Works of art - Apple Desktop Computer CONTRIBUTIONS REPORTED AS ONE Other - Maryvale Furniture CONTRIBUTIONS REPORTED AS ONE Other - Food and Supplies Capital Campaign CONTRIBUTIONS REPORTED AS ONE NONE - Variance of inkind Maryvale Rent Recording the difference in donated rent Form 990, Part VI, Line 11b Review of form 990 by governing body THE 990 IS REVIEWED BY AN OUTSIDE ACCOUNTING FIRM AND IS REVIEWED BY THE AUDIT COMMITTEE AND BOARD OF DIRECTORS PRIOR TO BEING FILED WITH THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy ALL MEMBERS ARE REQUIRED TO LIST IN DETAIL ANY CONFLICTS OF INTEREST AND TO SIGN OFF ON AN ANNUAL BASIS. ANY GOVERNING BODY MEMBER HAVING A POTENTIAL OR ACTUAL CONFLICT OF INTEREST ON ANY MATTER SHALL DISCLOSE THE EXISTENCE OF THE CONFLICT OF INTEREST, SHALL NOT PARTICIPATE IN DISCUSSION OF THAT MATTER UNLESS SUCH PARTICIPATION IS REQUIRED TO REACH AN INFORMED DECISION, SHALL NOT VOTE ON THE MATTER, AND MAY BE REQUESTED TO LEAVE THE MEETING DURING SUBSEQUENT DISCUSSION AND VOTING. THE MINUTES OF THE MEETING SHALL REFLECT THE DISCLOSURE AND ABSTENTION. THE GOVERNING BODY SHALL DETERMINE IF THE PROPOSED ACTION IS FAIR TO THE ASSOCIATION. IN MAKING SUCH DETERMINATIONS, THE GOVERNING BODY MAY REQUIRE A PUBLIC BIDDING PROCESS OR A COMPETITOR SURVEY CONDUCTED BY A DISINTERESTED STAFF MEMBER. THE RESULTS OF THE BIDDING OR COMPETITIVE SURVEY MAY BE ENTERED INTO THE MINUTES. IF A BIDDING PROCESS OR COMPETITIVE SURVEY IS OBTAINED, IT SHALL BE MADE AVAILABLE TO THE EXECUTIVE COMMITTEE FOR REVIEW. Form 990, Part VI, Line 15a Process to establish compensation of top management official SENIOR MANAGEMENT IS REVIEWED BY THE EXECUTIVE COMMITTEE. THIRD PARTY DATA IS USED TO DEVELOP CONSISTENT STANDARDS OF COMPENSATION. AN EXECUTIVE COMMITTEE MADE UP OF INDEPENDENT MEMBERS OF THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE COMPENSATION OF THE CHIEF EXECUTIVE OFFICER AND OTHER OFFICERS AND KEY EMPLOYEES OF THE ORGANIZATION. COMPENSATION INFORMATION FROM SIMILAR SIZE ORGANIZATIONS WITHIN THE YMCA NETWORK AND OTHER NONPROFIT ORGANIZATIONS IS USED ANNUALLY TO DETERMINE COMPENSATION LEVELS. ALL DISCUSSIONS AND DECISIONS ARE DOCUMENTED CONTEMPORANEOUSLY IN THE MEETING MINUTES. Form 990, Part VI, Line 15b Process to establish compensation of other employees SENIOR MANAGEMENT IS REVIEWED BY THE EXECUTIVE COMMITTEE. THIRD PARTY DATA IS USED TO DEVELOP CONSISTENT STANDARDS OF COMPENSATION. AN EXECUTIVE COMMITTEE MADE UP OF INDEPENDENT MEMBERS OF THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE COMPENSATION OF THE CHIEF EXECUTIVE OFFICER AND OTHER OFFICERS AND KEY EMPLOYEES OF THE ORGANIZATION. COMPENSATION INFORMATION FROM SIMILAR SIZE ORGANIZATIONS WITHIN THE YMCA NETWORK AND OTHER NONPROFIT ORGANIZATIONS IS USED ANNUALLY TO DETERMINE COMPENSATION LEVELS. ALL DISCUSSIONS AND DECISIONS ARE DOCUMENTED CONTEMPORANEOUSLY IN THE MEETING MINUTES. Form 990, Part VI, Line 19 Required documents available to the public ALL INFORMATION IS LISTED ON THE YMCA WEBSITE. 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: ; NORTHWEST VALLEY FAMILY YMCA LLC 350 N FIRST AVE PHOENIX AZ 85003 860096799 COMMUNITY SERVICES AZ 0 0 VALLEY OF THE SUN YMCA WORKING POOR SUPPORT LLC 350 N FIRST AVE PHOENIX AZ 85003 COMMUNITY SERVICES AZ 26073 85644 VALLEY OF THE SUN YMCA