2024-02-12T15:58:21-05:00 2023-03-31 010493997 ONE RIVER CPAS 46 FIRSTPARK DRIVE OAKLAND ME 049635362 990 2022-04-01 010283465 WATERVILLE AREA YMCA WATE 2078730684 126 NORTH STREET WATERVILLE ME 04901 KEN WALSH CEO 2078730684 2024-01-30 true KEN WALSH 999009999 true ALISON A LORENZ CPA P01046292 2078731603 2024-02-12 2022 2023-04-26 12:10:37Z KEN WALSH 126 NORTH STREET WATERVILLE ME 04901 1023474 false X WWW.CLUBAYC.ORG X 1950 ME TO INSPIRE AND ENABLE ALL YOUNG PEOPLE AND THEIR FAMILIES TO REALIZE THEIR FULL POTENTIAL. 18 18 0 75 0 28866 129002 602609 886541 6227 7931 0 637702 1023474 0 0 470702 688203 0 0 244893 416707 715595 1104910 -77893 -81436 865141 789027 326846 425937 538295 363090 TO INSPIRE AND ENABLE ALL YOUNG PEOPLE AND THEIR FAMILIES, TO REALIZE THEIR FULL POTENTIAL AS PRODUCTIVE, RESPONSIBLE, AND CARING CITIZENS. false false 702085 489516 AQUATICS AND ATHLETICS: THE ORGANIZATION OFFERS A VARIETY OF AQUATIC AND YOUTH SPORT PROGRAMS. THESE PROGRAMS INCLUDE LEARNING TO SWIM AT ALL AGES, THE DOLPHINS SWIM TEAM, WATER AEROBICS, LIFEGUARD TRAINING, SCUBA LESSONS, YOUTH BASEBALL, FOOTBALL, BASKETBALL, SOCCER, FIELD HOCKEY, VOLLEYBALL AND SEVERAL OTHERS. 175289 203431 RESIDENTIAL CAMP ALSO KNOWN AS NEW ENGLAND SPORTS CAMPS PROVIDES OVERNIGHT & DAY CAMPS THAT INCLUDE PROFESSIONAL, CARING INSTRUCTION FROM EXPERIENCED AND DEDICATED STAFF IN THE CHILD'S CHOSEN SPORT. 225413 193594 CAMP TRACY IS A STATE LICENSED SUMMER DAY CAMP PROGRAM FOR BOYS AND GIRLS ENTERING GRADES 1 THROUGH 8. THE PURPOSE OF THE PROGRAM IS TO CONTINUE THE YMCA'S MISSION OF OFFERING PROGRAMS WHICH ENHANCE AN INDIVIDUAL'S SPIRIT, MIND, AND BODY. THROUGH ACTIVITIES SUCH AS OUTDOOR EDUCATION, SWIMMING LESSONS, ARTS AND CRAFTS, AND OTHER TRADITIONAL ACTIVITIES, YOUR CHILD WILL LEARN NEW SKILLS, MAKE NEW FRIENDS, AND ACQUIRE MORE CONFIDENCE WHEN DEALING WITH OTHERS. 1102787 true true false false false false false false false true false false false true true true false true false false false false false false false false false false false true false false false false false false false false false false false false false true false false false true X 0 0 0 false false false false false false false false false false false false X 18 18 false false false false false false false true true false true true true true true true true true true true false X X KEN WALSH 2078730684 126 NORTH STREET WATERVILLE ME 04901 KEN WALSH CEO 40.00 X 0 175968 19253 DENNIS WORSTER FORMER FINAN 40.00 X 0 82762 5999 PATRICK GUERETTE COO 40.00 X 0 71631 10793 HEATHER NEAL CFO 40.00 X 0 5308 0 AMY BERNATCHEZ CHAIR 1.00 X X 0 0 0 PAUL BOUDREAU BOARD DIRECT 1.00 X 0 0 0 CHRISTINE DEVINE BOARD DIRECT 1.00 X 0 0 0 PETER HARRIS BOARD DIRECT 1.00 X 0 0 0 RAY HASKELL BOARD DIRECT 1.00 X 0 0 0 SUE HAWKES BOARD DIRECT 1.00 X 0 0 0 CHUCK HAYS BOARD DIRECT 1.00 X 0 0 0 JAMES HUGHES TREASURER 1.00 X X 0 0 0 BRIAN KELLY BOARD DIRECT 1.00 X 0 0 0 TORRELL KOCZYNSKI BOARD DIRECT 1.00 X 0 0 0 BRIAN LACOMTE BOARD DIRECT 1.00 X 0 0 0 JAMES LALIBERTY BOARD DIRECT 1.00 X 0 0 0 CRAIG LARRABEE BOARD DIRECT 1.00 X 0 0 0 ANDREW LIVINGSTON BOARD DIRECT 1.00 X 0 0 0 DAVID LOCKMAN BOARD DIRECT 1.00 X 0 0 0 MAEGHAN MALONEY BOARD DIRECT 1.00 X 0 0 0 ROY MILLER BOARD DIRECT 1.00 X 0 0 0 JOSEPH REISERT BOARD DIRECT 1.00 X 0 0 0 335669 36045 false true false 108 35184 93710 20675 129002 PROGRAM FEES 713940 728442 728442 RENTAL FEES 713940 157679 157679 OTHER REVENUE 713940 420 420 886541 7931 7931 1023474 886541 7931 575435 575435 68687 68687 44081 44081 65123 65123 1755 1755 6171 6171 759 759 174277 174277 4049 4049 920 920 1363 1363 PROGRAM SUPPLIES 112445 112445 OTHER EXPENSES 32851 32851 TRAINING 9039 9039 LICENSES AND PERMITS 5523 5523 2432 309 2123 1104910 1102787 2123 0 X 207 22810 418350 373937 446584 392280 865141 789027 326846 425937 326846 425937 X -326639 -403127 864934 766217 538295 363090 865141 789027 X -81436 -39466 -54303 X false true X true true true X 73985 60217 25213 28866 129002 317283 73985 60217 25213 28866 129002 317283 7680 309603 14644 13859 6073 6227 7931 48734 366017 3436431 0.84590 0.82280 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 418350 -31533 10757 2123 373937 414768 22564 16220 2762 418350 291610 137232 11953 2121 414768 320200 -16537 10069 1984 291610 306238 21860 5854 2044 320200 0.46800 0.53200 true true true TRUSTS RECEIVABLE 392280 392280 DUE TO/FROM AFFILIATES 425937 425937 X 1227785 -39466 243777 204311 1023474 1023474 1402990 298080 298080 1104910 1104910 SCHEDULE D, PAGE 2, PART V, LINE 4 THE ORGANIZATION HAS ADOPTED INVESTMENT AND SPENDING POLICIES, APPROVED BY THE BOARD OF DIRECTORS, FOR ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE A SUBSTANTIAL AND REASONABLY STABLE STREAM OF INCOME TO SUPPORT THE OPERATING BUDGET OF THE ORGANIZATION AND TO ACHIEVE THIS RESULT IN PERPETUITY WHILE PRESERVING AND ENHANCING THE TOTAL VALUE OF THE ENDOWMENT. SCHEDULE D, PAGE 3, PART X THE ORGANIZATIONS ARE EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE AND HAVE BEEN DETERMINED NOT TO BE PRIVATE FOUNDATIONS UNDER SECTION 509(A)(2) OF THE CODE. IN ADDITION, THE ORGANIZATIONS QUALIFY FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A). MANAGEMENT BELIEVES THERE ARE NO UNCERTAIN TAX POSITIONS WITH THE INTERNAL REVENUE SERVICE THAT REQUIRE DISCLOSURE IN ITS FINANCIAL STATEMENTS. THE ORGANIZATIONS ARE CURRENTLY OPEN TO AUDIT UNDER THE STATUTE OF LIMITATIONS BY THE INTERNAL REVENUE SERVICE AND STATE TAXING AUTHORITIES FOR THE YEARS ENDING MARCH 31, 2020 THROUGH 2023. SCHEDULE D, PAGE 4, PART XI, LINE 2D CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUSTS -54,303 IN-KIND CONTRIB OF ADMIN SERVICES 298,080 SCHEDULE D, PAGE 4, PART XII, LINE 2D IN-KIND CONTRIBUTIONS OF ADMIN SERVICES 298,080 X X X false false false false false false false false false KEN WALSH CEO 175968 10825 8428 195221 SCHEDULE J, PART III PART I, LINE 3: THE BOARD OF DIRECTORS COMPARES OFFICER WAGES TO LOCAL STANDARDS. THE EXECUTIVE COMMITTEE REVIEWS THE CEO COMPENSATION AND A WRITTEN EMPLOYMENT CONTRACT IS SIGNED. FORM 990, PART V PART V, QUESTION 2A - ALL PAYROLL IS PAID THROUGH THE ALFOND YOUTH CENTER. WAGES, TAXES AND BENEFITS ARE ALLOCATED TO BGCA AND YMCA DEPARTMENTS BASED ON THE ELECTRONIC TIME CLOCK SYSTEM. FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF THE RETURN IS REVIEWED BY MANAGEMENT AND THE FINANCE COMMITTEE AND THEN PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL BEFORE FILING THE FORM 990 WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C EACH BOARD MEMBER IS GIVEN A CONFLICT OF INTEREST SHEET WHEN THEY JOIN IN WHICH THEY WOULD INDICATE IF ANY CONFLICTS EXIST. THIS IS REVIEWED BY THE BOARD OF DIRECTORS ON AN ANNUAL BASIS. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS COMPARES OFFICER AND KEY EMPLOYEE WAGES TO LOCAL STANDARDS. PAY INCREASES ARE BASED ON INFLATION AND CONTRACTUAL AGREEMENTS. FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD OF DIRECTORS COMPARES OFFICER AND KEY EMPLOYEE WAGES TO LOCAL STANDARDS. PAY INCREASES ARE BASED ON INFLATION AND CONTRACTUAL AGREEMENTS. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST MADE TO THE ORGANIZATION AT ITS MAIN LOCATION IN WATERVILLE, MAINE. FORM 990, PART X THE AMOUNT OF 373,937 PRESENTED AS ENDOWMENT FUNDS ON LINE 11 OF PART X ON FORM 990 AND SCHEDULE D PART V LINE 1G ARE ENDOWMENT FUNDS HELD IN THE CUSTODY OF ALFOND YOUTH & COMMUNITY CENTER (04-3341661). ALFOND YOUTH & COMMUNITY CENTER IS A PARENT COMPANY TO WATERVILLE AREA YMCA AND THESE FUNDS ARE FOR THE WATERVILLE AREA YMCA PROGRAMS. FORM 990, PART XI, LINE 9 CHANGE IN VALUE OF BENEFICIAL INTEREST -54,303 CONTRIBUTION OF ADMINISTRATIVE SERVICES 298,080 ADMINISTRATIVE ALLOCATION FROM AFFILIATE -298,080 TOTAL -54,303 ALFOND YOUTH CENTER 126 NORTH STREET WATERVILLE ME 04901 043341661 YOUTH DEV ME 501C3 7 N/A false WATERVILLE AREA BOYS & GIRLS CLUB 126 NORTH STREET WATERVILLE ME 04901 010344605 YOUTH DEV ME 501C3 7 ALFOND YOUTH CENTER false false false false false false false false false false false false true false false false false false false false ALFOND YOUTH CENTER M 298080 COST SCHEDULE R PART II (B) - ALFOND YOUTH CENTER - RECREATIONAL PROGRAMMING FOR YOUTH AND ADULTS PART II (B) - WATERVILLE AREA BOYS & GIRLS CLUB - RECREATIONAL PROGRAMMING FOR YOUTH AND ADULTS