2023-06-12T16:00:24+00:00 2022-12-31 010493997 One River CPAs 151 Capitol Street Suite 1 Augusta ME 043306858 990 2022-01-01 010211811 Kennebec Valley YMCA KENN 2076229622 31 Union Street Augusta ME 04330 Karla Miller Finance Director 2023-06-12 true Ranae Litalien 999009999 Stephen L LeClair CPA P01370336 2076238401 2023-06-08 2022 2023-04-26 12:10:37Z Ranae L'Italien 31 Union Street Augusta ME 04330 2647128 false X WWW.KVYMCA.ORG X 1914 ME The purpose of the Kennebec Valley YMCA is to provide the community with an inspirational environment for the enrichment of all people, through social, recreational and learning activities. Caring, honesty, respect and responsibility are the basis for all we do. 20 20 171 57 0 0 1506631 655851 1536068 1857764 69844 78890 11005 31833 3123548 2624338 0 0 1579819 1623607 0 84481 1295488 1479360 2875307 3102967 248241 -478629 9025672 7900443 2761448 2512714 6264224 5387729 The purpose of the Kennebec Valley YMCA is to provide the community with an inspirational environment for the enrichment of all people, through social, recreational and learning activities. Caring, honesty, respect and responsibility are the basis for all we do. false false 1335236 886296 Youth Development: Youth development programs focus on providing safe, nurturing environments and opportunities to cultivate their interests, pursue their potential while focusing on education and health. Our learning center program provides education and care for children 6 weeks old to 5 years old (additional details provided on page 36). Camp KV focuses on children's personal and social development as well as building confidence, skills and interests. 1106026 971468 Healthy Living & Wellness: Our Diabetes Prevention Program educates adults on how to reduce their risk of developing diabetes through nutrition and exercise. LIVESTRONG is a free health program designed to support adult cancer survivors by building muscle mass and strength while focusing on overall well-being during and after treatment. Our facilities provide the community with many physical fitness options. We offer both group and individual classes. Youth classes include activities such as soccer, gymnastics, Kids Zumba, Disc Golf, and basketball. Adult classes include a variety of cardio, strength and toning options, including: barbell class, spin, triathlon training, Bootcamp, TRX, kickboxing, open gym, basketball, weights, fitness equipment Pilates, silver sneakers classes and personal training classes. The Augusta facility provides access to a competition and a family pool. Our aquatics program promotes fitness and water safety for all ages and abilities. Our Child Watch service encourages parents to work out while our staff provides safe onsite childcare. 2441262 true true false false false false false false true true false false true false true true false false false false false false false true false false false false false false false false false false false false true false false false false false false false false false true 0 0 171 true false false false false false false false false false false false false X 20 20 false false false false false false false true true false false true true true true true true true false false ME X X Karla Miller 2076229622 31 Union Street AUGUSTA ME 04330 Brian Tarbuck VICE PRESIDENT 1.0 X X 0 0 0 James Bass PRESIDENT 1.0 X X 0 0 0 Mary Hammond SECRETARY 1.0 X X 0 0 0 Scott Weber TREASURER 1.0 X X 0 0 0 Alex Serra DIRECTOR 1.0 X 0 0 0 Alexander Willette DIRECTOR 1.0 X 0 0 0 Beth Ashcroft DIRECTOR 1.0 X 0 0 0 Bill Bridgeo DIRECTOR 1.0 X 0 0 0 Gail Conley DIRECTOR 1.0 X 0 0 0 Harry Lanphear DIRECTOR 1.0 X 0 0 0 Jennifer Weatherbie DIRECTOR 1.0 X 0 0 0 Katie Doherty DIRECTOR 1.0 X 0 0 0 Lisa Linnell DIRECTOR 1.0 X 0 0 0 Matt Mullen DIRECTOR 1.0 X 0 0 0 Mike Seitzinger DIRECTOR 1.0 X 0 0 0 Paul Stein DIRECTOR 1.0 X 0 0 0 Raegan LaRochelle DIRECTOR 1.0 X 0 0 0 Stacey Morrison DIRECTOR 1.0 X 0 0 0 Tom Warren DIRECTOR 1.0 X 0 0 0 Tyler Gaudet DIRECTOR 1.0 X 0 0 0 RANAE L'ITALIEN CHIEF EXECUTIVE OFFICER 50.0 X 101054 0 7236 101054 0 7236 1 false false false 0 43853 0 26195 0 177927 407876 655851 Healthy Living 971468 971468 Youth Development 886296 886296 Social Responsibility 0 0 0 0 0 0 1857764 78890 78890 0 0 0 0 25020 26195 22790 2230 2230 Miscellaneous income 900099 29603 29603 0 0 0 0 29603 2624338 1857764 0 110723 0 0 94577 84011 6212 4354 1286204 1142515 84479 59210 37856 31340 4907 1609 98529 81570 12771 4188 106441 88120 13797 4524 22271 22271 80051 35317 44734 0 34343 0 34343 0 14782 1328 13454 0 488870 386262 92853 9755 2108 200 1908 17456 14469 2969 18 102996 92661 10335 35182 0 35182 0 405365 322435 82930 0 53559 42626 10933 0 Supplies 124517 111683 12725 109 Minor equipment & equip rental 18218 18218 Bad debts/provision for uncollectible promises 5483 5483 Repairs and maintenance 6725 6725 67434 0 66720 714 3102967 2441262 577224 84481 500 400 372225 412427 69662 76000 548706 178840 0 0 0 0 12824 4718 10498638 5753553 5467836 4745085 1894215 1612846 0 0 659704 870127 9025672 7900443 120778 114622 220418 64832 0 0 0 0 2415618 2333260 0 0 4634 0 2761448 2512714 X 3551971 3083435 2712253 2304294 6264224 5387729 9025672 7900443 -478629 -397866 0 0 0 0 X false true X true false X 383152 556979 960523 1536506 655851 4093011 2186681 2202828 1578247 1536068 1860221 9364045 0 0 0 2569833 2759807 2538770 3072574 2516072 13457056 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 13457056 67224 61322 61607 69844 78890 338887 0 67224 61322 61607 69844 78890 338887 0 0 0 0 0 0 0 2637057 2821129 2600377 3142418 2594962 13795943 0.9754 0.9758 0.02 0.02 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1894215 10000 -215638 66490 9241 1612846 1702752 26119 238170 63233 9593 1894215 1443349 143940 123899 0 8436 1702752 1200931 23509 226713 0 7804 1443349 1186150 135655 -81463 32000 7411 1200931 0.01 0.8 0.19 false false 186000 186000 9571862 5101783 4470079 740776 651770 89006 4745085 Beneficial interests in perpetual trusts 504903 Financing reserve requirement 37853 Property held for sale 327371 870127 Obligations under capital leases 0 0 X 2226472 -397866 0 -397866 2624338 0 0 2624338 3102967 0 0 3102967 0 0 3102967 Schedule D, Part V, Line 4 Intended uses of endowment funds The income from the Endowment fund is expended to support the activities of the Organization. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The YMCA has received a favorable determination letter from the Internal Revenue Service stating that it is exempt from federal income taxes under Section 501(a) of the Internal Revenue Code of 1986 (IRC), as an organization described in Section 501(c)(3), except for income taxes pertaining to unrelated business income. The Financial Accounting Standards Board (FASB) guidance requires tax effects from uncertain tax positions to be recognized in the financial statements only if the position is more likely than not to be sustained if the position were to be challenged by a taxing authority. Management has determined that there are no material uncertain positions that require recognition in the financial statements. Additionally, no provision for income taxes is reflected in these financial statements. Interest and penalties would be recognized as tax expense. However, there are no interest or penalties recognized in the statements of activities. The tax years after 2019 are still open to audit for federal purposes. Golf Tournament 16040 15490 550 5811 1280 Auction 28677 10705 17972 2375 2766 1836 2 6498 0 6498 8722 51215 26195 25020 8186 2766 11838 22790 2230 RAM Cleaning Owned by a Director 43377 Cleaning services false Form 990, Part VI, Line 11b Review of form 990 by governing body The form 990 and attachments are reviewed by the Executive Director and the Board Treasurer prior to filing. Additionally, board members are made aware of the availability of the Form 990 prior to filing. Form 990, Part VI, Line 12c Conflict of interest policy Periodic reviews are conducted by the Executive Committee or by the special or ad hoc committee appointed for that purpose. Form 990, Part VI, Line 15a Process to establish compensation of top management official The Board of Directors determines the compensation for the Executive Director by using comparable data and other sources of information. Form 990, Part VI, Line 19 Required documents available to the public The organization's governing documents, conflict of interest policy and financial statements are available to the general public 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 Explanation In the current year, the organization had no change in the Board's process for choosing an independent accountant or in overseeing the audit process.