2023-06-21T11:13:33-05:00 2022-12-31 410746749 CLIFTONLARSONALLEN LLP 2689 COMMERCE DRIVE NW SUITE 201 ROCHESTER MN 55901 990 2022-01-01 410739108 THE YOUNG MEN'S CHRISTIAN ASSOC OF MANKATO INC YOUN 5073878255 1401 SOUTH RIVERFRONT DRIVE MANKATO MN 56001 JOHN KIND EXECUTIVE DIRECTOR 5073878255 2023-06-14 1 JOHN KIND 999009999 0 KATHERINE LUTZKE CPA P01760889 5072802300 2023-06-14 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MANKATO FAMILY YMCA JOHN KIND 1401 SOUTH RIVERFRONT DRIVE MANKATO MN 56001 4487944 0 X HTTP://MANKATOYMCA.ORG X 1903 MN TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS AND SERVICES THAT BUILD A HEALTHY SPIRIT, MIND, BODY AND SOCIAL WELL-BEING FOR ALL. 24 24 382 528 3600 0 1528126 1566770 2096395 2590062 192067 115548 11823 15074 3828411 4287454 0 0 0 0 2477514 2684837 0 0 43557 1367102 1537142 3844616 4221979 -16205 65475 9233062 9076141 318029 522409 8915033 8553732 X THE MISSION OF THE MANKATO FAMILY YMCA IS TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS AND SERVICES THAT BUILD A HEALTHY SPIRIT, MIND, BODY AND SOCIAL WELL-BEING FOR ALL. 0 0 600383 0 799899 YOUTH DEVELOPMENT - THE BEST PATH TO SEEING HEALTHY, POSITIVE VALUES IN ADULTS IS TO INSTILL THOSE VALUES WHEN THEY ARE CHILDREN. IN ALL WE DO AT THE YMCA, WE MODEL THOSE VALUES TO OUR YOUTH. THE ACTIVITIES WE PROVIDE ARE A VEHICLE FOR PROVIDING LIFE LESSONS WHICH WILL SERVE OUR CHILDREN WELL THROUGHOUT THEIR ENTIRE LIFE. HELPING DEVELOP POSITIVE VALUES FOR LIFE IS SOMETHING PARENTS LOOK FOR AS THEY SEARCH FOR EXPERIENCES IN WHICH TO ENROLL THEIR CHILDREN. OUR YOUTH SPORTS PROGRAMS HAVE BEEN EXPERIENCED BY 734 PARTICIPANTS WHO ARE TAUGHT FUNDAMENTALS AND THE VALUE OF GOOD SPORTSMANSHIP. OUR AFTER-SCHOOL ADVENTURES (218 KIDS) AND PRE-SCHOOL(134 KIDS) PROGRAMS DELIVER THIS NEED DURING THE SCHOOL YEAR AND OUR CAMPS(1,792 EXPERIENCES) DO SO IN THE SUMMER, PROVIDING A YEAR-ROUND OPPORTUNITY TO LEARN AND GROW. OUR SKATEPARK PLAYED HOST 2,742 TIMES THROUGHOUT THE YEAR. WE HAVE COME BESIDE 221 KIDS IN OUR MENTORING PROGRAMS, LETTING THEM KNOW THE SKY IS THE LIMIT AND TAKING THE BOUNDARIES OFF OF WHAT THEY BELIEVE THEY CAN ACHIEVE. OUR MARLINS SWIM TEAM SHOWS 146 KIDS THE RIGHT WAY TO TRAIN AND TO COMPETE. AND OUR SWIM LESSONS HAVE TAUGHT 735 PARTICIPANTS HOW TO BE SAFE AROUND THE WATER.THESE PROGRAMS STRESS THE YMCA CORE VALUES AND TEACH KIDS SOCIAL SKILLS THAT ARE SO IMPORTANT IN THEIR DEVELOPMENT. THEY PROVIDE PHYSICAL ACTIVITIES THAT BURN ENERGY AND CALORIES AND PROMOTE SOCIAL INTERACTION WITH THEIR PEERS. OUR CAMPS OFFER GREAT VARIETY, KEEPING KIDS ACTIVE, INTERESTED AND INVESTED ALL SUMMER. OUR CAMPS INCLUDE HORSE, ADVANCED HORSE, PRE-TEEN, TEEN ADVENTURE, PRESCHOOL, KINDERGARTEN PREP, MINI DAY CAMPS, SPORTS CAMPS, TEEN OUTDOOR ADVENTURE, 4 WEEKS OF WEEK-LONG RESIDENT CAMP, SKATEBOARDING, LEADERSHIP CAMP, JUST TO NAME A FEW. WE DO HALF DAY AND FULL DAY CAMPS TO MAKE SURE WE CAN GIVE BUSY PARENTS WHAT THEY NEED FOR THEIR KIDS. CANOEING, ARCHERY, SWIMMING, FIELD TRIPS, SCIENCE, GEOGRAPHY AND HISTORY ARE ALL COVERED GIVING KIDS A VARIETY OF CHOICES AND EXPERIENCES. THE AFTER SCHOOL ADVENTURES PROGRAM ALSO OFFERS GREAT VARIETY AS WE DELIVER CHARACTER DEVELOPMENT, PHYSICAL ACTIVITY AND RELATIONSHIP BUILDING OPPORTUNITIES. FOR MANY OF OUR KIDS, WE PROVIDE TRANSPORTATION FROM SCHOOL TO THE YMCA. THE PROGRAM KEEPS KIDS SAFE DURING WHAT COULD BE THE MOST DANGEROUS PART OF THE DAY, FROM AFTER SCHOOL UNTIL MOM AND DAD GET HOME. OUR FINANCIAL ASSISTANCE PROGRAM ALLOWS FAMILIES TO RECEIVE THE MEMBER RATE FOR ALL OF THESE PROGRAMS, MAKING THEM VERY AFFORDABLE. 327745 0 1402228 SOCIAL RESPONSIBILITY- MEMBERSHIP: SOCIAL RESPONSIBILITY IS ONE OF THE TRUE CORNERSTONES OF THE YMCA. IT IS WHAT MAKES US DIFFERENT FROM OTHER ORGANIZATIONS. SOCIAL RESPONSIBILITY IS ABOUT HELPING SOMEONE OTHER THAN OURSELVES. IT IS ABOUT HELPING OUR NEIGHBOR. WE DO THIS BY CONCENTRATING ON THEIR MIND, BODY AND SPIRIT AND HOW WE CAN HELP THEM IMPROVE THEIR WELL BEING IN THESE AREAS. WHEN LOOKED AT THAT WAY, YOUTH DEVELOPMENT AND HEALTHY LIVING ARE PARCEL AND PART OF SOCIAL RESPONSIBILITY AS WE LOOK TO TAKE CARE OF OUR NEIGHBORS. SOME OF WHAT WE DO CLEARLY FITS INTO HEALTHY LIVING AND YOUTH DEVELOPMENT, WHILE MUCH OF WHAT WE DO DOES NOT FIT SO CLEARLY INTO THESE AREAS. WE DELIVER A SAFE SPACE WHERE PEOPLE OF ALL AGES, ETHNICITIES AND FINANCIAL BACKGROUNDS CAN FEEL COMFORTABLE AS THEY STRIVE TO ACHIEVE A HEALTHY EXISTENCE WITH THEIR NEIGHBOR. WE CONTINUE TO FIND MORE AREAS WITHIN OUR FACILITY THAT WORK WELL FOR SHARING AND INTERACTION BETWEEN MEMBERS. WE PROVIDE FREE COFFEE AND NEWSPAPERS TO PROMOTE SOCIALIZATION, WHICH STRENGTHENS FRIENDSHIPS, WHICH IN TURN UPLIFTS THE SPIRIT OF OUR MEMBERS. IN RECENT YEARS WE HAVE WORKED TO MAKE MORE AND MORE PROGRAMS A FREE PART OF THEIR MEMBERSHIP. THESE PROGRAMS BUILD RELATIONSHIPS AMONG MEMBERS, FURTHERING THE CHANCES OF HEALTHY MIND AND SPIRIT ALSO. MEMBERS CAN ALSO ENJOY FREE RACQUETBALL, HANDBALL AND PICKLEBALL, PLAYED WITH OTHER MEMBERS. OUR FULLY EQUIPPED WELLNESS CENTER, Y FIT GYM AND FREE WEIGHT ROOM ARE AVAILABLE AT NO ADDITIONAL CHARGE. OUR TWO GYMS AND TWO POOLS CAN ALSO BE USED WITHOUT ADDITIONAL FEES. WE PROVIDE 90 MINUTES OF FREE CHILD WATCH AT EACH VISIT FOR OUR MEMBERS, HELPING BUSY COUPLES ACCOMPLISH WHAT IS IMPORTANT TO THEM. OUR FINANCIAL ASSISTANCE PROGRAM MAKES ALL OF THIS AVAILABLE TO EVERYONE, REGARDLESS OF THEIR FINANCIAL SITUATION. THROUGH EVERYTHING WE DO, WE STRESS OUR CORE VALUES OF CARING, HONESTY, RESPECT, RESPONSIBILITY AND FAITH, MAKING THIS A PLACE WHERE MEMBERS CAN FEEL WELCOME, SAFE AND EMBRACED. IT IS OUR SOCIAL RESPONSIBILITY TO MAKE SURE THIS ENDURES AT OUR YMCA. 318530 0 70046 HEALTHY LIVING- WELLNESS: IN 2022 WE CONTINUED WITH OUR FOREVERWELL PROGRAM, WHICH FOCUSES ON KEEPING THOSE 55 AND OLDER HEALTHY, ACTIVE AND CONNECTED. WE CONTINUE TO OFFER VIRTUAL GROUP FITNESS THROUGH OUR EXTENSIVE MENU OF FREE CLASSES SO THESE EXPERIENCES ARE AVAILABLE WHENEVER THEY ARE NEEDED WITHOUT THE NEED FOR AN INSTRUCTOR. THIS MAKES IT EASY FOR US TO PROVIDE CLASSES AT A TIME THAT PREVIOUSLY MIGHT HAVE BEEN DIFFICULT BECAUSE WE COULD NOT FIND INSTRUCTORS. WITH THE ADDITION OF THE VIRTUAL OPTION OUR YMCA NOW PROVIDES OVER 90 FREE GROUP EXERCISE CLASSES A WEEK. WHILE DELIVERING WHAT IS NEEDED FOR A HEALTHY BODY, THESE CLASSES ALSO PROMOTE SOCIAL INTERACTION, LEADING TO FRIENDSHIPS THAT DEVELOP A HEALTHY SPIRIT. AS ALWAYS WE HAVE MANY AREAS EQUIPPED WITH FITNESS EQUIPMENT THAT MEMBERS MAY USE AS A PART OF THEIR MEMBERSHIP. OUR LES MILLS CLASSES PROVIDE A WELL THOUGHT OUT, ANATOMICALLY BENEFICIAL OPTION TO OUR GROUP EXERCISE CLASSES. THESE WORKOUTS ARE ASSEMBLED BY NATIONAL LEADERS IN EXERCISE AND PROVIDE A BALANCED, SENSIBLE, EFFECTIVE WORKOUT. OUR SPINNING CLASSES ARE FREE WITH MEMBERSHIP. WATER AEROBICS ARE AS ALWAYS, VERY POPULAR AND PROVIDE GREAT EXERCISE AND SOCIAL INTERACTION. IN 2022 WE SERVICED 371 PERSONAL TRAINING PACKAGES FOR THOSE WHO WANTED TO PERSONALIZE THEIR WORKOUT. WE CONTINUE TO STRIVE TO GIVE OUR MEMBERS VARIETY IN THEIR WORKOUTS SO THEY STAY ENGAGED AND INVESTED IN BECOMING HEALTHY IN A VARIETY OF WAYS. 2492787 0 335854 OTHER PROGRAM SERVICES: WE PROVIDE SEVERAL YOUTH SOCIALS EVERY YEAR TO GIVE KIDS A FUN, SAFE OUTLET WHERE THEY CAN INTERACT WITH THEIR FRIENDS, OR MAKE NEW ONES. WE PROVIDE SEVERAL NON-SCHOOL DAY CAMPS SO KIDS HAVE SOMEWHERE TO LEARN AND GROW WHEN SCHOOL IS OUT FOR THE DAY. BIRTHDAY PARTIES AT OUR YMCA HAVE GROWN CONSIDERABLY OVER THE PAST SEVERAL YEARS AS WE PROVIDE A FUN, AFFORDABLE EXPERIENCE TO CELEBRATE THE OCCASION. OUR PARENTS NIGHT OUT EVENINGS GIVE PARENTS AN OPPORTUNITY TO DO THINGS AS A COUPLE, KNOWING THAT WHILE THEY DO SO THEIR KIDS ARE SAFE AND ENTERTAINED. WE PROVIDE A SPACE FOR OTHER LOCAL NON-PROFITS TO HOLD THEIR EVENTS, INCLUDING THE UNITED WAY READING FESTIVAL, THE PEDAL PAST PVERTY EVENT FOR THE LOCAL HOMELESS, AND MULTIPLE RED CROSS BLOOD DRIVES PER YEAR. WHERE THERE IS A NEED, IF THERE IS A WAY, WE WILL SEE WHAT WE CAN DO TO FILL IT IN THE NAME OF BUILDING A STRONGER COMMUNITY. 2492787 0 335854 3739445 1 1 0 1 0 0 0 0 0 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 15 0 382 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 24 24 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 0 0 MN X X MICHELLE HUNSTAD 5073878255 1401 S RIVERFRONT DRIVE MANKATO MN 56001 MATT DUROSE VICE PRESIDENT/PRESIDENT 1.00 X X 0 0 0 BETH SERRILL PRESIDENT - PART YEAR 1.00 X X 0 0 0 ZACK KOLARS VICE PRESIDENT 1.00 X X 0 0 0 KRISTINE CONNORS SECRETARY/TREASURER 1.00 X X 0 0 0 TROY BARNES DIRECTOR 1.00 X 0 0 0 LORI BENIKE DIRECTOR 1.00 X 0 0 0 CARLA CHESLEY DIRECTOR 1.00 X 0 0 0 KATE COX DIRECTOR 1.00 X 0 0 0 ALYSSA NELSON DIRECTOR 1.00 X 0 0 0 DESTINY OWENS DIRECTOR 1.00 X 0 0 0 RYAN VESEY DIRECTOR 1.00 X 0 0 0 SUSAN ARNTZ DIRECTOR 1.00 X 0 0 0 MICHAEL PEDERSON DIRECTOR 1.00 X 0 0 0 JAY DAHLVANG DIRECTOR 1.00 X 0 0 0 RYAN MCKEOWN DIRECTOR 1.00 X 0 0 0 HENRY MORRIS DIRECTOR 1.00 X 0 0 0 DEB NEWMAN DIRECTOR 1.00 X 0 0 0 MOHAMED ALSADIG DIRECTOR 1.00 X 0 0 0 KIM SCHWICKERT DIRECTOR 1.00 X 0 0 0 CRAIG SINNING DIRECTOR 1.00 X 0 0 0 JOSH MILOW DIRECTOR 1.00 X 0 0 0 BOB BEADELL DIRECTOR 1.00 X 0 0 0 KATE LOGING DIRECTOR 1.00 X 0 0 0 GWEN DONEV DIRECTOR - PART YEAR 1.00 X 0 0 0 KEN SAFFERT DIRECTOR - PART YEAR 1.00 X 0 0 0 JEAN ANN HASTINGS DIRECTOR - PART YEAR 1.00 X 0 0 0 JEFF DAHLINE DIRECTOR - PART YEAR 1.00 X 0 0 0 JOHN HARRENSTEIN DIRECTOR - PART YEAR 1.00 X 0 0 0 JOHN KIND EXECUTIVE DIRECTOR 40.00 X 118326 0 19361 118326 0 19361 1 0 0 0 0 225300 13800 1076365 251305 1566770 MEMBERSHIP REVENUE 813410 1285951 1285951 DAYCAMP REVENUE 813410 390061 390061 OTHER PROGRAM SERVICE 813410 307232 307232 CHILDCARE REVENUE - SC 813410 225770 225770 CHILDCARE REVENUE - IN 813410 214424 214424 166624 166624 2590062 89817 89817 205677 179946 25731 25731 25731 3482 13800 9973 -6491 -6491 22808 10571 12237 12237 MISCELLANEOUS 900099 5728 5728 ADVERTISING 541800 3600 3600 9328 4287454 2608027 3600 109057 137687 41306 82612 13769 2193728 2011807 172638 9283 168339 131640 33567 3132 185083 151369 32069 1645 266 266 43194 43194 1666 1666 15587 15587 11935 6165 1270 4500 21862 10929 3945 6988 243653 236140 3523 3990 73173 73173 415982 415982 70673 70645 28 11069 8502 2567 46700 3741 42959 426179 426179 64529 64529 PROGRAM FEES 52158 50085 2073 EQUIPMENT 37235 37235 0 0 FINANCING 1013 1013 OTHER 268 18 250 4221979 3739445 438977 43557 167656 210641 659859 967237 366463 517163 21227 11014 2320 2896 27437 23546 14899105 9435508 5703195 5463597 2284905 1880047 9233062 9076141 202642 183907 115387 196502 0 142000 318029 522409 X 6644142 6673691 2270891 1880041 8915033 8553732 9233062 9076141 65475 -426776 0 X X 0 1 X 1 0 X 800581 686480 1159682 1528126 1566770 5741639 800581 686480 1159682 1528126 1566770 5741639 138289 5603350 86108 107529 103434 117458 89817 504346 -1103 -2767 2849 3600 3600 6179 2677 5728 8405 6260569 12361854 0.89500 0.87930 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2021 AMOUNT: $ 2,677. 2022 AMOUNT: $ 5,728. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 1666 1666 0 PART II-B, LINE 1: THE YMCA PAYS PUBLIC POLICY FEES INTO A STATE ALLIANCE FUND HELD BY THE WISCONSIN STATE ALLIANCE OF YMCAS. IT COORDINATES STATE AND NATIONAL ADVOCACY EFFORTS AND ALSO OVERSEES OUR LEGISLATIVE MONITOR CONTRACT AND STATE ADVOCACY FUND. LISTED IS THE PORTION ALLOCATED FOR PUBLIC POLICY FEES. 2041530 -287403 27000 13359 1713768 1810299 273590 27000 15359 2041530 1609814 240277 27000 12792 1810299 1374955 273822 27000 11963 1609814 1440228 -27168 27000 11105 1374955 0.56630 0.43370 0.00000 1 0 1198506 1198506 11873176 7861657 4011519 1094216 993753 100463 733207 580098 153109 5463597 GOV'T OBLIGATIONS AND OTHER INVESTMENTS 1880047 F 1880047 REFUNDABLE ADVANCE 142000 142000 X 3860245 -426776 15154 -411622 4271867 15587 15587 4287454 4221546 15154 15154 4206392 15587 15587 4221979 PART V, LINE 4: TO PROVIDE ANNUAL FUNDING FOR PROGRAMS AND SPECIAL REQUESTS APPROVED BY THE BOARD OF DIRECTORS. PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM INCOME TAXES UNDER SECTIONS 501(C)3 OF THE INTERNAL REVENUE CODE, THUS THERE IS NO PROVISION FOR INCOME TAXES AT DECEMBER 31, 2022 AND 2021. PART XI, LINE 2D - OTHER ADJUSTMENTS: COGS 10,571. EXPENSES RECORDED AS REVENUES -1,908. FUNDRAISING EXPENSE 6,491. PART XII, LINE 2D - OTHER ADJUSTMENTS: COGS 10,571. FUNDRAISING EXPENSE 6,491. REVENUES RECORDED AS EXPENSES -1,908. GOLF TOURNAMENT 17282 13800 3482 3482 6491 17282 13800 3482 3482 6491 9973 -6491 FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B EVERY MEMBER OF THE ASSET MANAGEMENT AND EXECUTIVE COMMMITTEES AND BOARD OF DIRECTORS IS GIVEN A COPY OF THE 990 TO REVIEW. QUESTIONS ARE DISCUSSED AT MEETINGS AND EACH COMMITTEE MUST APPROVE IT. FORM 990, PART VI, SECTION B, LINE 12C AN ANNUAL QUESTIONNAIRE IS COMPLETED BY DIRECTORS, OFFICERS, AND KEY EMPLOYEES LISTING ANY AREAS OF POSSIBLE CONFLICTS OF INTEREST THAT THEY MIGHT HAVE. THE EXECUTIVE COMMITTEE WILL REVIEW ANY POSSIBLE CONFLICTS OF INTEREST. IF THERE IS A CONFLICT OF INTEREST THAT PERTAINS TO A MOTION BY THE BOARD, THE SIGNIFICANT PERSON OBSTAINS FROM VOTING AND THAT IS NOTED IN THE MINUTES OF THE BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 15A IN ORDER TO ESTABLISH THE EXECUTIVE COMPENSATION, A SALARY RANGE ANALYSIS WAS USED FROM THE YMCA OF THE USA OF SALARY RANGES FOR 24 YMCAS OUR SIZE AT THE POINT OF HIRE (2009). YEARLY, INCLUDING 2022, THE BOARD PRESIDENT COMPLETES AN ANNUAL PERFORMANCE REVIEW WITH BOARD MEMBER'S INPUT FROM AN EVALUATION QUESTIONNAIRE. BASED ON THE REVIEW AND PERCENT INCREASE FOR FULLTIME STAFF INCLUDED IN THE BUDGET, THE INCREASE WAS THEN BROUGHT TO THE OFFICERS OF THE EXECUTIVE COMMITTEE FOR FURTHER FEEDBACK THEN WENT TO THE FULL EXECUTIVE COMMITTEE FOR REVIEW AND APPROVAL. THE EXECUTIVE COMMITTEE APPROVED THE COMPENSATION. THIS PROCESS IS DOCUMENTED IN THE PERSONNEL FILE. FORM 990, PART VI, SECTION C, LINE 19 THE DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. PART XII, LINE 2C: THE PROCESS REGARDING SELECTION OF AN INDEPENDENT ACCOUNTANT AND OVERSIGHT OF THE AUDIT HAS NOT CHANGED FROM THE PRIOR YEAR.