2023-06-13T19:30:43+00:00 2022-12-31 262350873 Caliber Audit and Attest LLP 805 Aerovista Place Suite 103 San Luis Obispo CA 93401 990 2022-01-01 952147727 SAN LUIS OBISPO COUNTY YOUNG MENS CHRISTIAN ASSOCIATION INC SANL 8055438235 1020 SOUTHWOOD DRIVE SAN LUIS OBISPO CA 93401 Margo Byrne Interim CEO 8056877365 2023-06-13 true Margo Byrne 999009999 Kimberlyn Spiller P01491937 8058880242 2022 2023-04-26 12:10:37Z MARGO BYRNE 1020 SOUTHWOOD DRIVE SAN LUIS OBISPO CA 93401 3173864 false X WWW.SLOYMCA.ORG X 1956 CA TO DEVELOP THE TOTAL PERSON - SPIRIT, MIND, AND BODY - THROUGH VALUES BASED PROGRAMS THAT BUILD STRONG KIDS, STRONG FAMILIES, AND STRONG COMMUNITIES IN SAN LUIS OBISPO COUNTY. 18 18 104 125 0 0 1227552 1301769 1732754 1841173 4816 7620 6018 23302 2971140 3173864 0 0 1439348 1354421 0 75661 773656 1182103 2213004 2536524 758136 637340 3124799 3865688 309350 436988 2815449 3428700 TO DEVELOP THE TOTAL PERSON - SPIRIT, MIND, AND BODY - THROUGH VALUES BASED PROGRAMS THAT BUILD STRONG KIDS, STRONG FAMILIES, AND STRONG COMMUNITIES IN SAN LUIS OBISPO COUNTY. false false 1384800 1229095 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 teen programs, after school care, preschool age care, day camps, and other youth activities, offer a range of experiences that enrich cognitive, social, physical and emotional growth. Expenses include subsidies and direct financial assistance that make participation possible for the young people we engage. Total financial assistance for 2022 equaled approximately $17,620. 511552 612078 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 1,100 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 programs are accessible, affordable and open to all faiths, backgrounds, abilities and income levels. In 2022, we provided $8,882 in financial assistance to people who otherwise may not have been able to afford to participate. 1896352 true true false false false false false false false true false false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 12 0 true 104 true false false false false false false false false false false false false X 18 18 false true false false false false false true true false false true true true true true true true false false CA X X X Margo Byrne 8055438235 1020 Southwood Drive San Luis Obispo CA 93401 Cheryl Cuming Secretary, Director 2.0 X X 0 0 0 Eric Linkugel Vice Chair, Director 2.0 X X 0 0 0 Erik Justesen Chair, Director 2.0 X X 0 0 0 Matthew Bronson Treasurer, Director 2.0 X X 0 0 0 Amity Faes Director 1.0 X 0 0 0 Cynthia Vizcaino Villa Director 1.0 X 0 0 0 Dan Troy Director 1.0 X 0 0 0 Derek Johnson Director 1.0 X 0 0 0 Geri LaChance Director 1.0 X 0 0 0 Jocelyn Brennan Director 1.0 X 0 0 0 John Peschong Director 1.0 X 0 0 0 Lisa Gonzalez Director 1.0 X 0 0 0 Michael Bradley Director 1.0 X 0 0 0 Ron Yukelson Director 1.0 X 0 0 0 Ryan Andrews Director 1.0 X 0 0 0 Sarah Conn Director 1.0 X 0 0 0 Tara Teitge Director 1.0 X 0 0 0 Valerie Vaz Director 1.0 X 0 0 0 Douglas Trawick Assistant Executive Director 50.0 X 79792 0 6383 Margo Byrne Interim CEO 40.0 X 0 0 0 Monica Grant CEO 50.0 X 30716 0 2457 110508 0 8840 0 false false false Channel Islands Young Men's Christian Association 105 East Carrillo Street Santa Barbara CA 93101 Management Services 149504 1 0 0 0 0 300362 1001407 0 1301769 Youth Development 1229095 1229095 Healthy Living 612078 612078 Social Responsibility 0 0 0 0 0 0 1841173 7620 0 0 7620 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5119 0 5119 0 0 5119 OTHER INCOME 813410 18183 0 0 18183 0 0 0 0 18183 3173864 1841173 0 30922 0 0 110508 65369 27945 17194 1031867 958691 45384 27792 25498 20064 5028 406 63636 50075 12548 1013 122912 106582 11797 4533 199227 95876 95876 7475 13882 0 13882 0 58792 29396 29396 0 0 0 0 0 0 0 0 0 0 0 155559 90605 64954 0 27735 16273 9892 1570 0 0 0 0 101004 49752 49752 1500 0 0 0 0 197908 82345 115563 0 0 0 0 0 0 0 0 0 0 0 0 0 2406 0 2406 0 43230 29925 6564 6741 82806 78666 4140 0 52388 39291 13097 0 SUPPLIES 107533 86959 16515 4059 PROGRAM FEES - SPORTS 43389 43389 0 0 FIELD TRIP TRAVEL 26879 24133 2654 92 TELEPHONE 25698 12854 12844 0 43667 16107 24274 3286 2536524 1896352 564511 75661 1213887 1921682 532631 705675 120073 3021 296817 131226 0 0 0 0 0 0 0 0 36328 59829 2222084 1177829 925063 1044255 0 0 0 0 0 0 0 0 3124799 3865688 185190 297231 0 0 97794 114990 0 0 0 0 0 0 26366 24767 0 0 0 0 309350 436988 2529010 3197382 286439 231318 0 0 0 0 0 0 2815449 3428700 3124799 3865688 637340 -24089 0 0 0 0 X false true X true false X 410174 701179 961329 1227552 1301769 4602003 3001511 3142943 1615685 1743588 1872095 11375822 0 0 49484 43622 33736 23812 11376 162030 3461169 3887744 2610750 2994952 3185240 16139855 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 16139855 -472 -379 10942 5140 7620 22851 0 -472 -379 10942 5140 7620 22851 0 0 0 0 0 0 0 3460697 3887365 2621692 3000092 3192860 16162706 0.9986 0.9990 0 0.0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 669856 592475 77381 1067631 149463 918168 439709 417194 22515 44888 18697 26191 1044255 0 X 3170471 -24089 20696 0 0 -3393 3173864 0 0 0 3173864 2559220 22696 0 0 0 22696 2536524 0 0 0 2536524 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote FROM AUDIT FINANCIAL STATEMENTS FOOTNOTE: THE ASSOCIATION'S ACTIVITIES ARE GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE CALIFORNIA FRANCHISE TAX CODE. SINCE THE ASSOCIATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAX LIABILITY, NO PROVISION IS MADE FOR CURRENT OR DEFERRED INCOME TAX EXPENSE. THE ASSOCIATION IS NOT A PRIVATE FOUNDATION. MANAGEMENT IS NOT AWARE OF ANY TRANSACTIONS THAT WOULD IMPACT THE ASSOCIATION'S TAX-EXEMPT STATUS. FOR THE YEAR ENDED DECEMBER 31, 2022, MANAGEMENT OF THE ASSOCIATION IS NOT AWARE OF ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE ACCOUNTED FOR IN THE FINANCIAL STATEMENTS UNDER THE PRINCIPLES OF THE INCOME TAXES TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC). THE ASSOCIATION RECOGNIZES INTEREST AND PENALTIES, IF ANY, RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE. ALL TAX EXEMPT ENTITIES ARE SUBJECT TO REVIEW AND AUDIT BY FEDERAL, STATE AND OTHER APPLICABLE AGENCIES. SUCH AGENCIES MAY REVIEW THE TAXABILITY OF UNRELATED BUSINESS INCOME, OR THE QUALIFICATION OF THE TAX-EXEMPT ENTITY UNDER THE INTERNAL REVENUE CODE AND APPLICABLE STATE STATUTES. Form 990, Part VI, Line 3 Delegation of management duties In January 2022, San Luis Obispo County YMCA, Inc. entered into a management agreement with Channel Islands YMCA, Inc. The agreement, extended through July 1, 2023, allows for the sharing of management, governance, operations, human resources, risk management, financial development, and fiscal management services. Total management fees paid to the Channel Islands YMCA for the years ended December 31, 2022 and 2021, were $149,504 and $12,047, respectively. Form 990, Part VI, Line 11b Review of form 990 by governing body THE CHIEF EXECUTIVE OFFICER AND THE BOARD OF DIRECTORS ARE PROVIDED A COPY OF THE 990 FOR REVIEW AND APPROVAL PRIOR TO FILING. Form 990, Part VI, Line 12c Conflict of interest policy ANNUALLY, ALL KEY STAFF AND VOLUNTEERS (OFFICERS, DIRECTORS, TRUSTEES, KEY EMPLOYEES, AND MEMBERS OF BOARD COMMITTEES) COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE AND SIGN THE CONFLICT OF INTEREST POLICY AGREEING TO ADHERE TO IT. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE EXECUTIVE COMMITTEE PERFORMS AN ANNUAL REVIEW AND SALARY REVIEW FOR THE ORGANIZATION'S CEO. THE INTERIM CEO IS PAID BY A RELATED ORGANIZATION. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE FOR PUBLIC INSPECTION VIA MONTHLY PUBLIC BOARD MEETINGS AND 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 XII, LINE 2C: Oversight Process THE OVERSIGHT PROCESS BY THE AUDIT COMMITTEE DID NOT CHANGE THIS YEAR.