2024-05-13T18:34:07-05:00 2023-12-31 390758449 WIPFLI LLP 105 E PINE ST UPPER FLOOR MISSOULA MT 59802 990 2023-01-01 810300829 GREATER MISSOULA FAMILY YMCA GREA 4067219622 3000 RUSSELL STREET MISSOULA MT 59801 HEATHER FOSTER CEO 4067219622 2024-05-07 1 HEATHER FOSTER XXX-XX-XXXX 1 SAM BRUNSON CPA P01696998 4067281800 2024-05-07 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z HEATHER FOSTER 3000 RUSSELL STREET MISSOULA MT 59801 10958078 0 X WWW.YMCAMISSOULA.ORG X 1967 MT THE MISSOULA FAMILY YMCA'S MISSION IS TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL. THE Y SERVES FAMILIES AND INDIVIDUALS OF ALL AGES, ABILITIES, INCOMES, RACES AND RELIGIONS. WE ARE FOR YOUTH DEVELOPMENT, HEALTHY LIVING AND SOCIAL RESPONSIBILITY, AND OFFER PROGRAMS THAT PROMOTE HEALTHY LIFESTYLES, STRONG VALUES, LEADERSHIP DEVELOPMENT, COMMUNITY-BUILDING, AND INTERNATIONAL CONNECTIONS. OUR Y MAKES THE COMMITMENT THAT ALL CAN PARTICIPATE, REGARDLESS OF ABILITY TO PAY, AND PROVIDE FINANCIAL ASSISTANCE AND COMMUNITY SUBSIDY SO LOW-INCOME CHILDREN, FAMILIES AND INDIVIDUALS COULD PARTICIPATE IN Y PROGRAMMING, MEMBERSHIP AND CHILD CARE. THE MISSOULA FAMILY YMCA IS FOUNDED AND LED BY VOLUNTEERS FROM OUR COMMUNITY; VOLUNTEERS ALSO SERVE AS MENTORS, COACHES, PROGRAM LEADERS, INSTRUCTORS AND MORE. THE DONATED TIME, TALENT AND ENERGY OF MORE THAN 5,000 VOLUNTEERS MADE THE WORK OF THE Y POSSIBLE. 14 14 393 437 0 0 6772001 4866393 3742859 4292950 82177 199476 35188 67930 10632225 9426749 0 0 0 0 3497723 4213448 72170 41000 191299 1845725 2214984 5415618 6469432 5216607 2957317 17125907 21573169 1144304 2468688 15981603 19104481 X THE MISSOULA FAMILY YMCA'S MISSION IS TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL. THE Y SERVES FAMILIES AND INDIVIDUALS OF ALL AGES, ABILITIES, INCOMES, RACES AND RELIGIONS. WE ARE FOR YOUTH DEVELOPMENT, HEALTHY LIVING AND SOCIAL RESPONSIBILITY, AND OFFER PROGRAMS THAT PROMOTE HEALTHY LIFESTYLES, STRONG VALUES, LEADERSHIP DEVELOPMENT, COMMUNITY-BUILDING, AND INTERNATIONAL CONNECTIONS. OUR Y MAKES THE COMMITMENT THAT ALL CAN PARTICIPATE, REGARDLESS OF ABILITY TO PAY, AND PROVIDED FINANCIAL ASSISTANCE AND COMMUNITY SUBSIDY SO THAT LOW-INCOME CHILDREN, FAMILIES AND INDIVIDUALS COULD PARTICIPATE IN Y PROGRAMMING, MEMBERSHIP AND CHILD CARE. THE MISSOULA FAMILY YMCA IS FOUNDED AND LED BY VOLUNTEERS FROM OUR COMMUNITY; VOLUNTEERS ALSO SERVE AS MENTORS, COACHES, PROGRAM LEADERS, INSTRUCTORS AND MORE. VOLUNTEERS DONATED TIME, TALENT AND ENERGY OF MORE THAN 5,000 VOLUNTEER HOURS MADE THE WORK OF THE Y POSSIBLE. 0 0 3502811 2354000 YOUTH DEVELOPMENT:THE Y FOCUSES ON NURTURING THE POTENTIAL OF EVERY YOUTH AND TEEN. WE BELIEVE THAT KIDS DESERVE THE OPPORTUNITY TO DISCOVER WHO THEY ARE AND WHAT THEY CAN ACHIEVE. THAT IS WHY, AT THE Y, THOUSANDS OF YOUTH IN OUR COMMUNITY ARE CULTIVATING THE SKILLS AND RELATIONSHIPS THEY NEED THAT LEAD TO POSITIVE BEHAVIORS, BETTER HEALTH, AND EDUCATIONAL ACHIEVEMENTS. VALUES AND SKILLS LEARNED EARLY ON ARE VITAL BUILDING BLOCKS FOR LIFE. FROM LICENSED PRESCHOOL TO AFTERSCHOOL PROGRAMS, FROM SWIM LESSONS TO YOUTH SPORTS, FROM SUMMER CAMP TO HEALTH AND WELLNESS CLASSES, THE Y IS BRINGING FAMILIES CLOSER TOGETHER, ENCOURAGING GOOD HEALTH, AND FOSTERING CONNECTIONS. ALL WHILE CONTINUING TO ENSURE THAT EVERYONE HAS THE OPPORTUNITY TO GET INVOLVED. IN 2023, WE SERVED 514 YOUTH IN LICENSED CHILDCARE PROGRAMMING, 857 YOUTH ATTENDED Y SUMMER CAMP PROGRAMMING, 3,277 SWIM LESSONS WERE PROVIDED, 2,971 YOUTH DEVELOPED LEADERSHIP SKILLS THROUGH YOUTH SPORTS PROGRAMS, AND MORE THAN 100,000 HEALTHY MEALS AND SNACKS WERE SERVED. OUR QUALITY YOUTH DEVELOPMENT PROGRAMS ARE HELPING YOUTH AND TEENS LEARN VALUES, POSITIVE BEHAVIORS, AND ARE ALLOWING THEM TO EXPLORE THEIR UNIQUE TALENTS AND INTERESTS, ALL WHILE REALIZING THEIR POTENTIAL. 1193443 1229400 HEALTHY LIVING:AT THE MISSOULA FAMILY YMCA, WE ARE FOR IMPROVING OUR COMMUNITY'S HEALTH AND WELL-BEING WHILE ENSURING THAT EVERYONE HAS ACCESS TO OUR QUALITY PROGRAMS AND MEMBERSHIP. IN TIMES OF CRISIS, WE HOLD FAST TO THIS COMMITMENT. THE Y IS A PLACE WHERE ONE CAN WORK TO MAINTAIN BALANCE THROUGH SPIRIT, MIND, AND BODY BY CHALLENGING THEMSELVES TO LEARN NEW SKILLS, CONNECT WITH NEW FRIENDS, OR BRING LOVED ONES CLOSER TOGETHER THROUGH MANY FAMILY CENTERED ACTIVITIES. WELL-BEING AND FITNESS AT THE Y INCLUDE MORE THAN JUST WORKING OUT. IN ADDITION TO PHYSICAL FITNESS CLASSES AND OUR HEALTH AND WELLNESS FACILITY, WE PROVIDE EDUCATIONAL PROGRAMS TO PROMOTE HEALTHIER DECISIONS AND RECREATIONAL ACTIVITIES THAT FOCUS ON TEAM BUILDING SKILLS FOR ALL AGES.YOU WILL FIND SOMETHING FOR EVERYONE AT THE Y. OUR PARTICIPANTS JOIN THE Y BECAUSE THEY BELIEVE IN WHAT WE STAND FOR - HONESTY, CARING, RESPECT, AND RESPONSIBILITY. THE Y ENCOURAGES GOOD HEALTH AND FOSTERS CONNECTIONS THROUGH FITNESS, SPORTS, AND SHARED INTERESTS, TO ACHIEVE GREATER HEALTH AND WELL-BEING FOR THE WHOLE PERSON. EACH YEAR, THOUSANDS OF WESTERN MONTANANS ARE IMPACTED BY Y PROGRAMS. 697523 718538 SOCIAL RESPONSIBILITY:THE Y IS ABOUT GIVING BACK AND PROVIDING SUPPORT FOR OUR NEIGHBORS. THE MISSOULA FAMILY YMCA HAS BEEN LISTENING AND RESPONDING TO OUR COMMUNITIES' MOST CRITICAL SOCIAL NEEDS. WHETHER DEVELOPING SKILLS OR EMOTIONAL WELL-BEING THROUGH EDUCATION AND TRAINING, WELCOMING AND CONNECTING DIFFERENT DEMOGRAPHICS THROUGH COMMUNITY SERVICE PROJECTS, OR BUILDING HEALTHIER COMMUNITIES THROUGH COLLABORATIONS WITH COMMUNITY LEADERS, THE Y FOSTERS THE CARE AND RESPECT ALL PEOPLE NEED AND DESERVE. THROUGH THE Y, THOUSANDS OF VOLUNTEERS, DONORS, LEADERS, AND PARTNERS ACROSS MISSOULA COUNTY ARE EMPOWERING THOUSANDS OF PEOPLE IN OUR COMMUNITY TO BE HEALTHY, CONFIDENT, CONNECTED, AND SECURE. IN 2023, THE MISSOULA FAMILY YMCA PROVIDED MORE THAN $742,865. IN DIRECT FINANCIAL ASSISTANCE AND PROGRAM SUBSIDIES TO HELP ENSURE THAT NO ONE WAS TURNED AWAY, BASED ON AN INABILITY TO PAY. 5393777 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 393 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X GENA STEVENS 4067219622 3000 RUSSELL STREET MISSOULA MT 59801 JORGE WATSON PRESIDENT 2.00 X X 0 0 0 DYLAN MCFARLAND VICE PRESIDENT 0.50 X X 0 0 0 JILL GALLE CPA TREASURER 1.00 X X 0 0 0 TOM SEVERSON SECRETARY 1.00 X X 0 0 0 AMY SHATTUCK DIRECTOR (UNTIL 06/2023) 0.50 X 0 0 0 DAN CRAVY DIRECTOR 0.50 X 0 0 0 DENNIS TOUSSAINT DIRECTOR 0.50 X 0 0 0 JACQUIE KATREIN DIRECTOR (UNTIL 06/2023) 0.50 X 0 0 0 JODY VERITY DIRECTOR (UNTIL 06/2023) 0.50 X 0 0 0 JOHN BRAUER DIRECTOR 0.50 X 0 0 0 DR KATHY ROGERS DIRECTOR 0.50 X 0 0 0 NICK TABER DIRECTOR 0.50 X 0 0 0 RYNE MADING DIRECTOR 0.50 X 0 0 0 TIM MCHUGH DIRECTOR 0.50 X 0 0 0 WOLF AMETSBICHLER DIRECTOR (UNTIL 06/2023) 0.50 X 0 0 0 MELANIE BROCK DIRECTOR 0.50 X 0 0 0 STEVEN NELSON DIRECTOR 0.50 X 0 0 0 MIKE NUGENT DIRECTOR 0.50 X 0 0 0 HEATHER FOSTER CEO 40.00 X 133417 0 15570 KERI MCHUGH COO 40.00 X 101615 0 18931 GENA STEVENS ACCOUNTANT 40.00 X 71418 0 6613 306450 0 41114 2 0 0 0 QUALITY CONSTRUCTION PO BOX 4746 MISSOULA MT 59806 COMMERCIAL CONSTRUCTION 1349136 PARADIGM 3 ARCHITECTURE 500 N HIGGINS AVE SUITE 203 MISSOULA MT 59802 ARCHITECTURAL AND DESIGN SERVICES 668680 RISING FAST MAINTENANCE 3601 KINGSBURY PL MISSOULA MT 59808 COMMERCIAL CLEANING SERVICES 127270 3 30400 776006 4059987 4866393 YOUTH DEVELOPMENT 713940 2354000 2354000 MEMBER DUES 713940 1614413 1614413 HEALTHY LIVING 713940 182735 182735 SOCIAL RESPONSIBILITY 713940 106802 106802 35000 35000 4292950 201488 201488 20581 20581 14478 0 14478 14478 14478 704000 764047 700690 769369 3310 -5322 -2012 -2012 84121 30400 61270 22851 22851 1032 0 1032 1032 MISCELLANEOUS REVENUE 900099 8988 8988 8988 9426749 4301938 0 258418 347562 297321 41083 9158 3160333 2725221 354517 80595 22554 18138 3679 737 259857 208983 42386 8488 423142 340300 69020 13822 92042 25861 66181 41000 41000 9212 7328 1884 389666 309959 79707 51684 49460 2224 358768 300148 47051 11569 56353 45133 11220 405917 389861 16056 20423 15516 4907 56996 43303 13693 15783 15104 679 78544 75164 3380 350305 343300 5255 1750 124464 99005 25459 FINES & PENALTIES 118314 118314 MISCELLANEOUS 19207 19207 DIRECT YOUTH DEVELOPMEN 17812 17046 766 BAD DEBTS 12490 12490 37004 35929 1075 6469432 5393777 884356 191299 2378 2330 7232687 2017161 3736031 3474347 41979 34736 10370 17878 13409630 5008817 5029338 8400813 1063911 6869317 4000 4000 5213 752587 17125907 21573169 732087 1425802 86431 96706 325786 946180 1144304 2468688 X 6779253 9659205 9202350 9445276 15981603 19104481 17125907 21573169 2957317 165561 0 X X 0 1 X 1 0 X 1899365 3670459 4718732 6772001 4866393 21926950 1899365 3670459 4718732 6772001 4866393 21926950 1642857 20284093 58602 504823 52898 87596 236547 940466 21451 514 310 23260 22851 68386 17092 31756 10020 58868 22994670 15368554 0.88210 0.90400 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10500 10500 7639261 3934148 3705113 312484 310925 1559 1005738 630809 374929 4441647 132935 4308712 8400813 FINANCE LEASE LIABILITY 198806 OPERATING LEASE LIABILITY 747374 946180 X 9644353 165561 61255 226816 9417537 9212 9212 9426749 6521475 61255 61255 6460220 9212 9212 6469432 PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE ORGANIZATION HAD NO TAXABLE UNRELATED BUSINESS INCOME RELATED TO ITS EXEMPT ACTIVITIES AND, THEREFORE, THERE IS NO UNRELATED BUSINESS INCOME TAX FOR 2023 AND 2022. THE ORGANIZATION FOLLOWS THE GUIDANCE OF ACCOUNTING STANDARDS CODIFICATION (ASC) 740, ACCOUNTING FOR INCOME TAXES (ASC 740), RELATED TO UNCERTAINTIES IN INCOME TAXES, WHICH PRESCRIBES A THRESHOLD OF MORE LIKELY THAN NOT FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THERE ARE NO SUCH UNCERTAIN TAX POSITIONS FOR THE ORGANIZATION FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022. THE FEDERAL INCOME TAX RETURNS REMAIN OPEN TO EXAMINATION BY TAXING AUTHORITIES THROUGH THEIR STATUTORY PERIODS. IN THE EVENT THE ORGANIZATION IS ASSESSED PENALTIES AND OR INTEREST, PENALTIES WILL BE CHARGED TO MANAGEMENT AND GENERAL EXPENSES. THE ORGANIZATION IS SUBJECT TO EXAMINATION BY TAXING JURISDICTIONS FOR THE PREVIOUS THREE TAX YEARS. CURRENTLY, THERE ARE NO EXAMINATIONS IN PROGRESS. X 1 BROCK DEVELOPMENT LLC 502 CANYON GATE DRIVE MISSOULA MT 59803 CAPITAL CAMPAIGN FUNDRAISING 0 3582852 47000 3535852 3582852 47000 3535852 MT RIVER BANK RUN 106532 30400 76132 61255 SWEETHEART DANCE 7989 7989 15 114521 30400 84121 61270 61270 22851 SCHEDULE G, PART I, LINE 2B, COLUMN (V) WE HIRED MELANIE BROCK IN MAY 2021 TO DO OUR HERE FOR GOOD CAMPAIGN. SHE CONTINUED WORKING ON THE CAMPAIGN IN 2023. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED AND APPROVED BY THE FINANCE COMMITTEE AND THEN PRESENTED TO THE ENTIRE BOARD OF DIRECTORS BEFORE IT IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE POLICY COVERS ALL OFFICERS, DIRECTORS, VOLUNTEERS, AND EMPLOYEES. POTENTIAL CONFLICTS ARE REVIEWED BY THE BOARD OF DIRECTORS OR THE EXECUTIVE COMMITTEE. THE BOARD OF DIRECTORS OR THE EXECUTIVE COMMITTEE WILL DETERMINE IF A CONFLICT EXISTS. THE INDIVIDUAL WITH THE POTENTIAL CONFLICT ABSTAINS FROM VOTING ON THE TRANSACTION GIVING RISE TO THE POTENTIAL CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 FAIR AND EQUITABLE COMPENSATION IS BASED ON RECOMMENDATIONS FROM THE YMCA OF THE USA AND FROM COMPARABLE DATA FROM SIMILAR-SIZED YMCAS IN THE NORTHWEST. THE DATA IS THEN REVIEWED BY THE MISSOULA FAMILY YMCA'S HR DEPARTMENT AND ADJUSTED BASED ON LOCAL COMMUNITY BENCHMARKS. RECOMMENDATIONS ARE THEN APPROVED BY THE FINANCE COMMITTEE AND BOARD OF DIRECTORS AS PART OF THE ANNUAL BUDGETING PROCESS. FORM 990, PART VI, SECTION C, LINE 19 ALL APPLICABLE FORMS ARE AVAILABLE UPON REQUEST. FORM 990 PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.