2023-07-31T15:06:52-04:00 2022-12-31 010440155 RUNYON KERSTEEN OUELLETTE 20 LONG CREEK DR SOUTH PORTLAND ME 04106 990 2022-01-01 010211813 PENOBSCOT BAY YMCA PENO 2072363375 116 UNION STREET PO BOX 840 ROCKPORT ME 04856 WHITNEY FILES 32122 DOH CEO 2072363375 2023-07-25 WHITNEY FILES 999009999 false AMY CHASSE P00967183 2077732986 2023-07-25 2022 2023-04-26 12:10:37Z WHITNEY FILES 32122 DOH 116 UNION STREET ROCKPORT ME 04856 5428679 false X WWW.PENBAYYMCA.ORG X 1915 ME THE PENOBSCOT BAY YMCA IS A CORNERSTONE OF OUR HEALTHY COMMUNITY, FOSTERING PARTNERSHIPS, PROVIDING PROGRAMS AND SERVICES AND PROMOTING YOUTH DEVELOPMENT, HEALTHY LIVING AND SOCIAL RESPONSIBILITY TO IMPROVE THE QUALITY OF LIFE FOR EVERYONE. 17 17 180 109 0 1357938 1763367 2694354 3518174 51209 51205 163884 94804 4267385 5427550 85181 94548 0 2652743 3067604 0 161108 1390905 1555513 4128829 4717665 138556 709885 11894416 11465876 1960534 1297012 9933882 10168864 X THE PENOBSCOT BAY YMCA IS A CORNERSTONE OF OUR HEALTHY COMMUNITY, FOSTERING PARTNERSHIPS, PROVIDING PROGRAMS AND SERVICES AND PROMOTING YOUTH DEVELOPMENT, HEALTHY LIVING AND SOCIAL RESPONSIBILITY TO IMPROVE THE QUALITY OF LIFE FOR EVERYONE. false false 2193289 72096 1940065 WELLNESS/GRANTS - THROUGH RECREATIONAL AND WELLNESS ACTIVITIES, THE PENOBSCOT BAY YMCA TEACHES THE Y'S CORE VALUES OF CARING, HONESTY, RESPECT, AND RESPONSIBILITY. MEMBERS AND PROGRAM PARTICIPANTS RANGE IN AGE FROM INFANTS TO SENIOR CITIZENS, AND WE SERVE APPROXIMATELY 11,000 PEOPLE ANNUALLY, INCLUDING 4,150 MEMBERS, AT OUR THREE FACILITIES IN ROCKPORT, ROCKLAND AND NORTH HAVEN AND THROUGH COMMUNITY OUTREACH EFFORTS. BY CREATING COMMUNITY COLLABORATIONS, AND THANKS TO GOVERNMENT AND FOUNDATION GRANT FUNDING, OUR Y OFFERS ASSET BUILDING PROGRAMS, SUBSTANCE ABUSE PREVENTION PROGRAMS, AND NUTRITION EDUCATION PROGRAMS. THE PENOBSCOT BAY YMCA WELCOMES EVERYONE REGARDLESS OF AGE, RACE, SEX, ETHNICITY, RELIGION, SEXUAL ORIENTATION/PREFERENCE, AND GENDER IDENTITY. MEMBERSHIP DUES ARE BASED ON AFFORDABILITY WITH FINANCIAL ASSISTANCE AVAILABLE FOR THOSE WHO CANNOT AFFORD TO PAY FOR MEMBERSHIP OR PROGRAMS. IN 2022, WE PROVIDED ASSISTANCE TO 15% OF OUR MEMBERS. 1655312 22452 1323754 CHILDCARE - OUR Y'S TWO EARLY LEARNING AND FOUR AFTER SCHOOL PROGRAMS OFFER QUALITY AND LICENSED CARE FOR CHILDREN RANGING IN AGE FROM INFANTS TO SCHOOL AGE. WE OFFER A VARIETY OF STATE LICENSED PROGRAMS, BOTH FULL AND PART-TIME, WHICH PROVIDE A SAFE AND NURTURING ENVIRONMENT WHERE YOUTH CAN DEVELOP SELF-ESTEEM, STRONG VALUES, AND POSITIVE SOCIAL SKILLS. OUR Y MISSION IS TO NURTURE THE SPIRITS, MINDS AND BODIES OF INDIVIDUALS AND FAMILIES WITHIN OUR SERVICE AREA. OUR Y MISSION EMBODIES A COMMITMENT TO STRENGTHENING FAMILIES. OUR ACCREDITED EARLY LEARNING PROGRAMS ASSIST FAMILIES WITH NUTRITION EDUCATION, CHILD DEVELOPMENT COUNSELING, AND PROGRAMS THAT HELP PARENTS LEARN MORE ABOUT HOW TO RAISE CHILDREN THAT ARE HAPPY AND HEALTHY. WE COLLABORATE WITH COMMUNITY AGENCIES SUCH AS THE DEPARTMENT OF HEALTH AND HUMAN SERVICES SO THAT FINANCIAL ASSISTANCE IS AVAILABLE FOR THOSE WHO CANNOT AFFORD TO PAY. 289680 254355 CAMP - THE PENOBSCOT BAY YMCA'S SUMMER CAMP PROGRAMS OFFER CAMPERS AGES 4 THROUGH 13 AN EXPERIENCE THAT LASTS A LIFETIME, PROMOTING PHYSICAL WELL- BEING, SOCIAL GROWTH AND SELF-RESPECT. THROUGH FUN-FILLED ACTIVITIES, SUMMER CAMP HELPS CAMPERS BUILD CHARACTER, EMPHASIZING THE Y CORE VALUES OF CARING, HONESTY, RESPECT AND RESPONSIBILITY. OUR CAMPS ARE OPEN TO ALL, REGARDLESS OF INCOME, SPECIAL NEEDS, OR IDENTITY, SO THAT CHILDREN APPRECIATE DIVERSITY AND INCLUSIVITY, BECOME COMMUNITY LEADERS, AND DEVELOP LIFE-LONG VALUES. IN ADDITION TO TRADITIONAL DAY CAMP, WE OFFER GYMNASTICS AND COMPETITIVE SWIM CAMPS TO TEACH NEW SKILLS AND PROVIDE FUN-FILLED, SAFE ENVIRONMENTS FOR KIDS TO GROW AND REACH THEIR POTENTIAL. IN 2022, WE OFFERED OVER 1,550 CAMPER WEEKS OF PROGRAMMING, SERVED 400 CHILDREN, AND PROVIDED FINANCIAL ASSISTANCE TO FAMILIES IN NEED. 4138281 true true false false false false false false false true true false false true true true true false false false false false false false true false false false true false false false false false false false false false true false false false false false false false false true 18 0 true 180 true false false false false false false false false false false true false false false X 17 17 false false false false true false false true true false true true true true true true true true true false false X WHITNEY FILES 32122 DOH 2072363375 116 UNION STREET ROCKPORT ME 04856 SHERREE CRAIG CHIEF VOL. O 5.00 X 0 0 0 REBECCA BABB-BROTT VICE CHIEF V 2.00 X 0 0 0 MARTY TAYLOR SECRETARY 1.00 X 0 0 0 WENDY JABLOW TREASURER 1.00 X 0 0 0 WHITNEY FILES 32122 DOH CEO 40.00 X 90111 0 5491 CAITLIN HARRINGTON THRU 6522 DIRECTOR OF 40.00 X 41820 0 8735 JOHN ROBINSON 8822 DOH DIRECTOR OF 40.00 X 29231 0 0 MAUREEN GORDON DIRECTOR 1.00 X 0 0 0 JOHN BIRD DIRECTOR 1.00 X 0 0 0 KEN WEXLER DIRECTOR 1.00 X 0 0 0 REBECCA ALBRIGHT DIRECTOR 1.00 X 0 0 0 JENNIFER MIRABILE DIRECTOR 1.00 X 0 0 0 ANNEMARIE AHEARN DIRECTOR 1.00 X 0 0 0 ERIN BRAINERD DIRECTOR 1.00 X 0 0 0 JILL DELANO DIRECTOR 1.00 X 0 0 0 ADAM CARLSEN DIRECTOR 1.00 X 0 0 0 ANDREA BABB CONOVER DIRECTOR 1.00 X 0 0 0 DAVID MORTLOCK DIRECTOR 1.00 X 0 0 0 KAREN REED DIRECTOR 1.00 X 0 0 0 MONICA SHIELDS DIRECTOR 1.00 X 0 0 0 161162 14226 false false false NORTH ATLANTIC GYMNASTICS ACADEMY PO BOX 869 ROCKPORT ME 04856 PROGRAMS 140730 1 1254466 508901 33950 1763367 PROGRAM SERVICE REVENUE 900099 2257673 2257673 MEMBERSHIPS 900099 1241439 1241439 USE OF FACILITY 900099 19062 19062 3518174 51205 51205 51982 51982 51982 51982 33950 1129 32821 32821 1329 1329 1329 MISCELLANEOUS INCOME 8672 8672 8672 5427550 3526846 137337 94548 94548 175389 64034 77168 34187 2465127 2265956 87405 111766 122581 117267 1600 3714 123259 121016 2243 181248 169119 6336 5793 379 379 20250 20250 5826 5826 67956 34318 33638 7832 7832 98137 21663 73069 3405 423032 385450 37582 34520 28366 6154 13038 8804 4234 55088 55088 330286 330286 87856 19884 67972 SUBCONTRACT FEES 167396 167396 SUPPLIES 98932 98932 MAINTENANCE AND REPAIRS 98432 93481 4951 MISCELLANEOUS 53512 53474 38 -6959 1367 -8326 4717665 4138281 418276 161108 1676 1214 1502728 1687871 99125 81464 12296 26290 12695 38044 12377118 5505093 7127250 6872025 2166934 1956064 971712 802904 11894416 11465876 283753 258229 65889 32038 1405184 830491 205708 176254 1960534 1297012 X 9126580 9470370 807302 698494 9933882 10168864 11894416 11465876 X 709885 -366095 -108808 X false true X true false X 775961 782746 1200123 1357938 1763367 5880135 4346015 4369355 2500608 2735696 3526846 17478520 45083 38091 75902 67318 35279 261673 5167059 5190192 3776633 4160952 5325492 23620328 7500 17500 8500 8240 41740 7500 17500 8500 8240 41740 23578588 33897 95249 89001 112309 103187 433643 33897 95249 89001 112309 103187 433643 5200956 5285441 3865634 4273261 5428679 24053971 0.98020 0.98410 0.02000 0.02000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2314159 71000 -329067 2056092 2045104 61600 207455 2314159 1538108 524716 160280 -178000 2045104 1454031 86400 257177 -259500 1538108 1870971 61000 -80941 -396999 1454031 0.99240 0.00760 true false 1061761 1061761 9689188 4132346 5556842 47110 35694 11416 1572564 1334040 238524 6495 3013 3482 6872025 BENEFICIAL INTERESTS IN PERPETUAL TR 682904 RIGHT OF USE ASSET 120000 802904 RIGHT OF USE LIABILITY 120000 OBLIGATIONS UNDER CAPITAL LEASE 56254 176254 X 4853402 -366095 -107679 -473774 5327176 5826 94548 100374 5427550 4618420 1129 1129 4617291 5826 94548 100374 4717665 SCHEDULE D, PAGE 3, PART X ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE AND STATE TAXING AUTHORITIES. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. SCHEDULE D, PAGE 4, PART XI, LINE 2D CHANGE IN VALUE OF PERPETUAL TRUST -108,808 SPECIAL EVENT EXPENSE 1,129 SCHEDULE D, PAGE 4, PART XI, LINE 4B FINANCIAL AID 94,548 SCHEDULE D, PAGE 4, PART XII, LINE 2D SPECIAL EVENT EXPENSE 1,129 SCHEDULE D, PAGE 4, PART XII, LINE 4B FINANCIAL AID 94,548 BOAT AUCTION 33950 33950 1129 33950 33950 1129 1129 32821 false FINANCIAL AID GRANTS AND 746 94548 FAIR MARKE GRANTS & SCHOLA X 21 33950 FMV false false false FORM 990 - ORGANIZATION'S MISSION THE PENOBSCOT BAY YMCA IS A CORNERSTONE OF OUR HEALTHY COMMUNITY, FOSTERING PARTNERSHIPS, PROVIDING PROGRAMS AND SERVICES AND PROMOTING YOUTH DEVELOPMENT, HEALTHY LIVING AND SOCIAL RESPONSIBILITY TO IMPROVE THE QUALITY OF LIFE FOR EVERYONE. FORM 990, PAGE 2, PART III, LINE 4A WELLNESS/GRANTS - THROUGH RECREATIONAL AND WELLNESS ACTIVITIES, THE PENOBSCOT BAY YMCA TEACHES THE Y'S CORE VALUES OF CARING, HONESTY, RESPECT, AND RESPONSIBILITY. MEMBERS AND PROGRAM PARTICIPANTS RANGE IN AGE FROM INFANTS TO SENIOR CITIZENS, AND WE SERVE APPROXIMATELY 11,000 PEOPLE ANNUALLY, INCLUDING 4,150 MEMBERS, AT OUR THREE FACILITIES IN ROCKPORT, ROCKLAND AND NORTH HAVEN AND THROUGH COMMUNITY OUTREACH EFFORTS. BY CREATING COMMUNITY COLLABORATIONS, AND THANKS TO GOVERNMENT AND FOUNDATION GRANT FUNDING, OUR Y OFFERS ASSET BUILDING PROGRAMS, SUBSTANCE ABUSE PREVENTION PROGRAMS, AND NUTRITION EDUCATION PROGRAMS. THE PENOBSCOT BAY YMCA WELCOMES EVERYONE REGARDLESS OF AGE, RACE, SEX, ETHNICITY, RELIGION, SEXUAL ORIENTATION/PREFERENCE, AND GENDER IDENTITY. MEMBERSHIP DUES ARE BASED ON AFFORDABILITY WITH FINANCIAL ASSISTANCE AVAILABLE FOR THOSE WHO CANNOT AFFORD TO PAY FOR MEMBERSHIP OR PROGRAMS. IN 2022, WE PROVIDED ASSISTANCE TO 15% OF OUR MEMBERS. FORM 990, PAGE 2, PART III, LINE 4B CHILDCARE - OUR Y'S TWO EARLY LEARNING AND FOUR AFTER SCHOOL PROGRAMS OFFER QUALITY AND LICENSED CARE FOR CHILDREN RANGING IN AGE FROM INFANTS TO SCHOOL AGE. WE OFFER A VARIETY OF STATE LICENSED PROGRAMS, BOTH FULL AND PART-TIME, WHICH PROVIDE A SAFE AND NURTURING ENVIRONMENT WHERE YOUTH CAN DEVELOP SELF-ESTEEM, STRONG VALUES, AND POSITIVE SOCIAL SKILLS. OUR Y MISSION IS TO NURTURE THE SPIRITS, MINDS AND BODIES OF INDIVIDUALS AND FAMILIES WITHIN OUR SERVICE AREA. OUR Y MISSION EMBODIES A COMMITMENT TO STRENGTHENING FAMILIES. OUR ACCREDITED EARLY LEARNING PROGRAMS ASSIST FAMILIES WITH NUTRITION EDUCATION, CHILD DEVELOPMENT COUNSELING, AND PROGRAMS THAT HELP PARENTS LEARN MORE ABOUT HOW TO RAISE CHILDREN THAT ARE HAPPY AND HEALTHY. WE COLLABORATE WITH COMMUNITY AGENCIES SUCH AS THE DEPARTMENT OF HEALTH AND HUMAN SERVICES SO THAT FINANCIAL ASSISTANCE IS AVAILABLE FOR THOSE WHO CANNOT AFFORD TO PAY. FORM 990, PAGE 2, PART III, LINE 4C CAMP - THE PENOBSCOT BAY YMCA'S SUMMER CAMP PROGRAMS OFFER CAMPERS AGES 4 THROUGH 13 AN EXPERIENCE THAT LASTS A LIFETIME, PROMOTING PHYSICAL WELL- BEING, SOCIAL GROWTH AND SELF-RESPECT. THROUGH FUN-FILLED ACTIVITIES, SUMMER CAMP HELPS CAMPERS BUILD CHARACTER, EMPHASIZING THE Y CORE VALUES OF CARING, HONESTY, RESPECT AND RESPONSIBILITY. OUR CAMPS ARE OPEN TO ALL, REGARDLESS OF INCOME, SPECIAL NEEDS, OR IDENTITY, SO THAT CHILDREN APPRECIATE DIVERSITY AND INCLUSIVITY, BECOME COMMUNITY LEADERS, AND DEVELOP LIFE-LONG VALUES. IN ADDITION TO TRADITIONAL DAY CAMP, WE OFFER GYMNASTICS AND COMPETITIVE SWIM CAMPS TO TEACH NEW SKILLS AND PROVIDE FUN-FILLED, SAFE ENVIRONMENTS FOR KIDS TO GROW AND REACH THEIR POTENTIAL. IN 2022, WE OFFERED OVER 1,550 CAMPER WEEKS OF PROGRAMMING, SERVED 400 CHILDREN, AND PROVIDED FINANCIAL ASSISTANCE TO FAMILIES IN NEED. FORM 990, PAGE 6, PART VI, LINE 6 CLASSES OF MEMBERS OR STOCKHOLDERS - THE BY-LAWS STATE THAT THE ORGANIZATION IS MADE UP OF MEMBERS. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS CREATED FROM THE INFORMATION SUPPLIED TO OUR AUDITORS. AFTER OUR AUDITORS HAVE CREATED THE FEDERAL INFORMATION RETURNS, THE 990 IS REVIEWED BY THE FINANCE DIRECTOR TO VERIFY THAT IT TIES TO THE AUDIT REPORT. ALSO REVIEWED ARE THE STATEMENTS ON PARTS III AND VIII WHICH DISCUSS EXEMPT PURPOSES. THIS ALSO DISCLOSES SALARIES OVER 100,000 AND FRINGE BENEFITS ARE REVIEWED FOR ACCURACY. FINALLY, ADMIN AND MAINTENANCE ALLOCATIONS ARE REVIEWED FOR ACCURACY. THE RETURN IS THEN HANDED TO OUR FINANCE COMMITTEE AND THE CEO AND CHIEF VOLUNTEER OFFICER FOR REVIEW. ANY QUESTIONS ARE REFERRED TO OUR FINANCE DIRECTOR AND AUDITORS. THE FINAL STEP IS TO PRESENT THE RETURN TO OUR BOARD OF DIRECTORS AT THE NEXT AVAILABLE BOARD MEETING. AFTER BOARD REVIEW, IT IS ELECTRONICALLY FILED. A COPY IS ALSO SENT WITH THE AUDIT REPORT TO YMCA OF THE USA, AS A CONDITION OF CERTIFICATION. A COPY IS LEFT AT THE FRONT DESK FOR PUBLIC REVIEW. COPIES OF THE LAST THREE YEARS ARE MADE AVAILABLE TO THE PUBLIC. FORM 990, PAGE 6, PART VI, LINE 12C ENFORCEMENT OF CONFLICTS POLICY -EXCERPT FROM CONFLICT OF INTEREST POLICY - SECTION "X. PERIODIC REVIEWS" - TO ENSURE THAT OUR Y OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE OUR TAX- EXEMPT STATUS, PERIODIC REVIEWS SHALL BE CONDUCTED. THE PERIODIC REVIEWS SHALL, AT A MINIMUM, INCLUDE THE FOLLOWING SUBJECTS: WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, ARE BASED ON COMPETENT SURVEY INFORMATION, AND ARE THE RESULT OF ARMS LENGTH BARGAINING; WHETHER PARTNERSHIPS, JOINT VENTURES, AND ARRANGEMENTS WITH MANAGEMENT ORGANIZATIONS CONFORM TO OUR Y'S WRITTEN POLICIES AND ARE PROPERLY RECORDED, AND REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES, FURTHER CHARITABLE PURPOSES, AND DO NOT RESULT IN INCREMENTAL, IMPERMISSIBLE PRIVATE BENEFIT, OR AN IN EXCESS BENEFIT TRANSACTION. FORM 990, PAGE 6, PART VI, LINE 15A IRS INTERMEDIATE SANCTIONS REBUTTABLE PRESUMPTION STATEMENT: THE ORGANIZATION'S FORMAL POLICY AND PRACTICES REQUIRE A PERIODIC, DETAILED REVIEW OF KEY EMPLOYEES, INCLUDING THE CEO. ANNUAL COMPENSATION, BASIC AND SUPPLEMENTAL INSURANCE, RETIREMENT BENEFITS, AND BENEFIT ALLOWANCES ARE REVIEWED BY THE BOARD OF DIRECTORS, WHO DOCUMENT THEIR REVIEWS FORMALLY AND EXTENSIVELY IN AN ANNUAL EMPLOYEE PERFORMANCE EVALUATION FORM. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, DISCLOSURE EXPLANATION, FINANCIAL STATEMENTS AND THE CONFLICT OF INTEREST POLICY ARE ON FILE WITH THE FRONT DESK FOR PUBLIC REVIEW. WE LEAVE COPIES FOR THREE YEARS. FORM 990, PART XI, LINE 9 CHANGE IN VALUE OF PERPETUAL TRUST -108,808 SPECIAL EVENT EXPENSE 1,129 FINANCIAL AID -94,548 SPECIAL EVENT EXPENSE -1,129 FINANCIAL AID 94,548 TOTAL -108,808