2024-06-07T10:06:14-05:00 2023-12-31 910189318 MOSS ADAMS LLP PO BOX 22650 YAKIMA WA 989072650 990 2023-01-01 910580856 WALLA WALLA YMCA WALL 5095258863 340 S PARK STREET WALLA WALLA WA 99362 KAREN HEDINE CEO 5095258863 2024-06-06 1 KAREN HEDINE 999009999 0 EMINA O CRESSWELL CPA P01217304 5092487750 2024-06-05 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z KAREN HEDINE 340 S PARK STREET WALLA WALLA WA 99362 5274205 0 X WWW.WWYMCA.ORG X 1907 WA THE WALLA WALLA YMCA'S CAUSES ARE YOUTH DEVELOPMENT, HEALTHY LIVING AND SOCIAL RESPONSIBILITY. 14 14 282 45 0 0 1486741 788109 3333901 4093518 133741 175666 60852 63849 5015235 5121142 204347 129681 0 0 3171930 3907507 0 0 205852 1454979 1600069 4831256 5637257 183979 -516115 10689246 10717411 29465 47504 10659781 10669907 X THE WALLA WALLA YMCA IS COMMITTED TO STRENGTHENING COMMUNITIES WHERE ALL PEOPLE, ESPECIALLY THE YOUNG, ARE ENCOURAGED TO DEVELOP TO THEIR FULLEST POTENTIAL IN SPIRIT, MIND, AND BODY. THE Y CONNECTS PEOPLE TO THEIR PURPOSE, POTENTIAL AND EACH OTHER (SEE SCHEDULE O)AND EMPHASIZES DIVERSITY, INCLUSIVITY, EQUITY, ACCESSIBILITY AND AFFORDABILITY IN ALL THAT IT OFFERS AND DOES. 0 0 2211981 16528 2139745 THE WALLA WALLA YMCA IS THE LARGEST ONSITE, LICENSED, NON-SCHOOL BASED CHILDCARE PROVIDER IN THE WALLA WALLA VALLEY. THE Y OPERATES TWO ONSITE TODDLER (AGES 1-3) PROGRAMS; ONE EACH IN WALLA WALLA, WA AND MILTON-FREEWATER, OR IN RESPONSE TO COMMUNITY NEED. BOTH PROGRAMS ARE PART OF THE Y'S LEARNING CENTERS IN EACH COMMUNITY WHERE THE Y ALSO PROVIDE PRESCHOOL STEM AND SOCIAL-EMOTIONAL CURRICULUM AND AFTERSCHOOL ENRICHMENT PROGRAMMING FOR CHILDREN AGES 3-12. IN WALLA WALLA, IN 2023 THE Y COMPLETED CONSTRUCTION OF AN OUTDOOR NATURE BASED PRESCHOOL USING NATURE AS THE CLASSROOM AND A YURT AS BASE. THE WALLA WALLA CHILDCARE CENTER HAS 165 LICENSED SLOTS AND MILTON-FREEWATER HAS 165 SLOTS. BOTH PROGRAMS OPERATE THROUGHOUT THE SCHOOL YEAR WITH THE EXCEPTION OF TODDLER CARE WHICH OPERATES YEAR-ROUND. (SEE SCHEDULE O)AS LICENSED PROGRAMS, ELIGIBLE FAMILIES MAY QUALIFY FOR STATE-FUNDED CHILDCARE FEE OFFSET. ADDITIONALLY, IN WALLA WALLA THE CENTER PROVIDES FEE ASSISTANCE TO MILITARY FAMILIES THROUGH CHILDCARE AWARE'S MILITARY CHILDCARE IN YOUR NEIGHBORHOOD (MCCYN); WASHINGTON IS ONE OF A SMALL NUMBER OF STATES THAT CURRENTLY OFFER THIS PROGRAM. 1225055 21950 607764 THE Y IS COMMITTED TO DROWNING PREVENTION BOTH THROUGH SWIMMING LESSONS AND LIFEGUARD TRAINING. IN 2023, OVER 1,000 CHILDREN LEARNED TO SWIM IN Y-SPONSORED AND LED DROWNING PREVENTION AND LEARN-TO-SWIM PROGRAMS. THIS INCLUDED ELEMENTARY SCHOOL CHILDREN FROM AREA RURAL COMMUNITIES WHOSE SCHOOLS PARTNERED WITH THE Y TO TRANSPORT CHILDREN TO THE Y'S INDOOR POOL FOR SWIM LESSONS DURING THE SCHOOL YEAR, AS WELL AS FREE LESSONS PROVIDED BY THE Y IN THE SUMMER AT THREE RURAL COMMUNITY POOLS, IN MILTON-FREEWATER AND ATHENA, OR AND PRESCOTT, WA MADE POSSIBLE THROUGH Y-RECEIVED GRANTS AND COMMUNITY POOL PARTNERSHIPS. THE Y PROVIDES AMERICAN RED CROSS 1ST AID/CPR AND LIFEGUARD TRAINING TO STUDENTS, INDIVIDUALS, FAMILIES, EDUCATORS AND BUSINESSES THROUGHOUT THE WALLA WALLA VALLEY. 656550 1166 986725 IN 2023, OVER 500 YOUTH AGES 3-12 WERE SERVED BY THE Y IN ITS MULTI-WEEKLONG SUMMER STEM, ENRICHMENT AND SPORTS CAMPS HELD IN WALLA WALLA AND COLLEGE PLACE WA AND MILTON-FREEWATER AND ATHENA, OR. SUMMER PROGRAMS HELP BRIDGE THE ACHIEVEMENT GAPS FOR MARGINALIZED YOUTH IN ECONOMICALLY DISADVANTAGED COMMUNITIES SUCH AS THOSE SERVED BY THE Y. THEY TEACH SELF-CONFIDENCE, TEAMWORK AND LEADERSHIP SKILLS AS KIDS GROW, CONNECT, AND THRIVE. 439218 29056 98366 2023 SAW FURTHER EXPANSION OF YOUTH AFTERSCHOOL PROGRAMS. IN ADDITION TO PROGRAMS IN WALLA WALLA, WA AND WESTON, OR, THE Y PARTNERED WITH THE ATHENA-WESTON SCHOOL DISTRICT TO PROVIDE AN AFTERSCHOOL ENRICHMENT PROGRAM FOR STUDENTS IN GRADES K-5 IN ATHENA, OR. ADDITIONALLY, CHILDREN TOOK PART IN Y SPORTS PROGRAMS AND CAMPS, INCLUDING KARATE, BASKETBALL, SOCCER, ROCK CLIMBING, ROCK CLIMBING AND PE. 659069 60981 276476 ALL OTHER PROGRAM SERVICES. 1098287 90037 374842 5191873 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 1 0 0 0 0 0 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 1 29 0 1 282 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 0 1 1 1 1 1 1 0 0 WA OR X KAREN HEDINE 5095258863 340 S PARK STREET WALLA WALLA WA 99362 MOORE TYLER PRESIDENT 0.25 X X 0 0 0 MITCHELL MIKE VICE PRESIDENT 0.25 X X 0 0 0 KOFLER SAMANTHA BOARD MEMBER 0.25 X 0 0 0 COFFEY ALAN BOARD MEMBER 0.25 X 0 0 0 PETERS SCOTT BOARD MEMBER 0.25 X 0 0 0 SMITH WADE BOARD MEMBER 0.25 X 0 0 0 BLACKBURN SUSAN BOARD MEMBER 0.25 X 0 0 0 FREDRICKSON PRESTON BOARD MEMBER 0.25 X 0 0 0 ERNST GAYLA BOARD MEMBER 0.25 X 0 0 0 MELIAH TIM BOARD MEMBER 0.25 X 0 0 0 FIGGINS CHRIS BOARD MEMBER (THRU 12/23) 0.25 X 0 0 0 ARIAS GEORGE BOARD MEMBER 0.25 X 0 0 0 CASTLEMAN RANDY BOARD MEMBER 0.25 X 0 0 0 RIZZITIELO MIKE BOARD MEMBER 0.25 X 0 0 0 HEDINE KAREN CEO & SECRETARY/TREASURER 40.00 X 144950 0 11200 GARCIA DEBORAH CFO 40.00 X 75853 0 11899 220803 0 23099 1 0 1 0 GRASSI REFRIGERATION SERVICE INC 1445 W ROSE ST WALLA WALLA WA 99362 PLUMBING AND HVAC SERVICES 456513 NELSON CONSTRUCTION CORP 665 STINSON AVE WALLA WALLA WA 99362 CONSTRUCTION SERVICES 325181 DAXKO ACQUISITION CORPORATION 600 UNIVERSITY PARK PLACE SUITE 50 BIRMINGHAM AL 35209 CONSULTING SERVICES 125960 3 408639 379470 788109 MEMBERSHIP DUES 813410 2161859 2161859 PROGRAM REVENUES 813410 1931659 1931659 4093518 157710 157710 51599 3308 48291 48291 48291 167711 131979 17776 35732 -17776 17956 17956 955 0 955 955 14603 14603 14603 5121142 4109076 0 223957 129681 129681 243902 228442 6626 8834 3072393 2857329 92170 122894 79528 72892 2844 3792 180627 167436 5653 7538 331057 307883 9932 13242 1883 1883 53418 53418 22056 22056 6041 5618 181 242 114343 106339 3430 4574 81415 75716 2442 3257 352058 327414 10562 14082 19338 17984 580 774 12904 12001 387 516 456 456 83910 78036 2517 3357 340039 316236 10201 13602 105490 98106 3165 4219 PROGRAM SUPPLIES 259510 251724 7786 BUILDING SUPPLIES 73947 70349 1542 2056 EQUIPMENT PURCHASE 59142 55002 1774 2366 14119 13229 383 507 5637257 5191873 239532 205852 600 600 1521808 317201 12044457 6562909 4793608 5481548 4342937 4872321 30293 45741 10689246 10717411 29465 47504 29465 47504 X 10390320 10482847 269461 187060 10659781 10669907 10689246 10717411 -516115 525212 1029 0 X X 0 1 X 1 0 X 719237 1283372 1467216 1486741 788109 5744675 3504939 2075283 2795850 3334252 4094473 15804797 4224176 3358655 4263066 4820993 4882582 21549472 25000 192500 96850 199000 28095 541445 4991 215142 281479 44935 546547 29991 407642 96850 480479 73030 1087992 20461480 246514 208278 237081 196003 209309 1097185 246514 208278 237081 196003 209309 1097185 30196 9816 6913 17794 14603 79322 4500886 3576749 4507060 5034790 5106494 22725979 0.90040 0.89290 0.04830 0.04360 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2019 AMOUNT: $ 30,196. 2020 AMOUNT: $ 9,816. 2021 AMOUNT: $ 6,913. 2022 AMOUNT: $ 17,794. 2023 AMOUNT: $ 14,603. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3871417 26859 654917 195184 952 4357057 4678431 26984 -638997 194073 928 3871417 4645466 44984 173468 183654 1833 4678431 4029401 62500 648295 94610 120 4645466 3360316 464062 642225 437075 127 4029401 0.96800 0.00000 0.03200 1 0 934818 934818 8458298 5485467 2972831 131567 131567 1867398 1077442 789956 652376 652376 5481548 LEASE LIABILITY 47504 47504 X 5515304 525212 3308 528520 4986784 4677 129681 134358 5121142 5506207 3308 3308 5502899 4677 129681 134358 5637257 PART V, LINE 4: THE NET INCOME OF THE ENDOWMENT FUND SHALL BE USED FOR THE MAINTENANCE AND OPERATION OF TRUSTOR'S YMCA FACILITIES AND SHALL BE PERIODICALLY (NOT LESS THAN ANNUALLY) TRANSFERRED TO THE YMCA. PART X, LINE 2: THE YMCA, PURSUANT TO A LETTER OF DETERMINATION FROM THE INTERNAL REVENUE SERVICE, IS A NOT-FOR-PROFIT ORGANIZATION EXEMPTED FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986. ACCORDINGLY, NO PROVISION FOR FEDERAL INCOME TAX IS REFLECTED IN THESE FINANCIAL STATEMENTS. UNDER SECTION 170(B)(1)(A)(IV) OF THE INTERNAL REVENUE CODE, CONTRIBUTIONS TO THE YMCA QUALIFY AS CHARITABLE CONTRIBUTIONS. IN ACCORDANCE WITH REQUIREMENTS RELATED TO ACCOUNTING FOR UNCERTAINTIES IN INCOME TAXES, THE YMCA HAD NO UNCERTAIN TAX POSITIONS AT DECEMBER 31, 2023 AND 2022. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 3,308. PART XI, LINE 4B - OTHER ADJUSTMENTS: GRANTS 129,681. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 3,308. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANTS 129,681. 1 CHILDCARE SCHOLARSHIPS 297 29057 FAMILY MEMBERSHIP ASSISTANCE 319 50664 FREE SWIM LESSON PROGRAM 405 18350 SWIM LESSONS SCHOLARSHIPS 60 3600 WELLNESS YOUTH JUMPSTARTS 3 150 YOUTH AFTER SCHOOL SPORTS CAMP 87 16528 YOUTH MEMBERSHIP ASSISTANCE 181 10317 YOUTH SPORTS PROGRAM SCHOLARSHIPS 27 1015 PART I, LINE 2: THE CEO AND CFO MAINTAIN THE RECORD OF ALL GRANTS AND TRUST FUND REQUESTS, THE DATE SUBMITTED, DOLLAR AMOUNT AND PURPOSE OF THE REQUEST AND DATE RECEIVED. FUNDS INTENDED FOR USE BY PROGRAMS ARE MONITORED BY THE CEO AND CFO. FUNDS THAT ARE CARRIED FORWARD FROM ONE CALENDAR YEAR TO ANOTHER ARE TRACKED. X X X X 0 0 0 0 0 0 0 1 0 HEDINE KAREN CEO & SECRETARY/TREASURER 140000 0 4950 0 0 0 11200 0 0 0 156150 0 0 0 PART I, LINE 7 THE Y UNDERTAKES AN INCENTIVE REWARD ASSESSMENT FOR WHICH ALL MANAGEMENT STAFF ARE ELIGIBLE. THE INTENTIVE REWARDS ARE PRIMARILY BASED ON THE Y ACHIEVING ITS MISSION AND ARE DETERMINED AND APPROVED BY THE COMPENSATION COMMITTEE. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY MANAGEMENT PRIOR TO FILING. A PUBLIC DISCLOSURE COPY OF THE FORM 990 IS PROVIDED TO THE AUDIT COMMITTEE FOR COMMENT AND REVIEW. FORM 990, PART VI, SECTION B, LINE 12C EACH SIGNIFICANT PERSON ANNUALLY SIGNS THE STATEMENT AND AFFIRMS THE PERSON HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, THE PERSON HAS READ AND UNDERSTANDS THE POLICY, THE PERSON AGREES TO COMPLY WITH THE POLICY, AND THE PERSON UNDERSTANDS THE Y IS A CHARITABLE ORGANIZATION AND, IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION, IT MUST CONTINUOUSLY ENGAGE PRIMARILY IN ACTIVITIES THAT ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. A SIGNIFICANT PERSON MUST DISCLOSE THE EXISTENCE OF ANY INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE PERSONS THE BOARD HAS DESIGNATED TO CONSIDER THE PROPOSED CONTRACT, TRANSACTION OR ARRANGEMENT. SUCH INFORMATION MUST BE PROVIDED SO THAT DECISIONS ARE MADE WITH FULL KNOWLEDGE AND UNDERSTANDING OF THE SIGNIFICANT PERSON'S INTEREST. IF ANY SIGNIFICANT PERSON BECOMES AWARE OF ANYTHING THAT COULD GIVE RISE TO A POTENTIAL CONFLICT OF INTEREST WITH RESPECT TO A PROPOSED CONTRACT, TRANSACTION OR ARRANGEMENT INVOLVING THE YMCA, THE SIGNIFICANT PERSON WILL PROMPTLY DISCLOSE THAT INTEREST TO THE BOARD OR ITS DESIGNEE. THE BOARD [OR COMMITTEE] WILL DETERMINE BY A MAJORITY VOTE OF DISINTERESTED DIRECTORS WHETHER THE DISCLOSED INTEREST MAY RESULT IN A CONFLICT OF INTEREST AFTER MEETING, DISCUSSING AND VOTING ON THE MATTER. THE BOARD [OR COMMITTEE] WILL: 1. REVIEW ANY CONTINUING DISCLOSURES THAT ARE MADE DURING THE YEAR; 2. TAKE SUCH STEPS AS ARE NECESSARY TO IDENTIFY INTERESTS AND REVIEW ANY SO IDENTIFIED; 3. MAKE SUCH FURTHER INVESTIGATION AS IT DEEMS APPROPRIATE WITH REGARD TO INTERESTS DISCLOSED OR IDENTIFIED; AND 4. DETERMINE WHETHER ANY SUCH INTEREST GIVES RISE TO A CONFLICT OF INTEREST. THE BOARD [OR COMMITTEE] MAY REQUEST ADDITIONAL INFORMATION CONCERNING THE RELEVANT INTEREST FROM ALL REASONABLE SOURCES BEFORE REACHING A DETERMINATION. A SIGNIFICANT PERSON MAY MAKE A PRESENTATION AT THE BOARD [OR COMMITTEE] MEETING, BUT AFTER THE PRESENTATION, HE/SHE WILL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. WHERE A CONFLICT OF INTEREST IS DETERMINED TO EXIST, THE YMCA WILL NOT ENTER INTO THE PROPOSED CONTRACT, TRANSACTION OR ARRANGEMENT UNLESS THE BOARD [OR COMMITTEE THEREOF] HAS COMPLIED WITH THE FOLLOWING: 1. THE CHAIRPERSON OF THE BOARD [OR COMMITTEE] WILL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED CONTRACT, TRANSACTION OR ARRANGEMENT. 2. AFTER EXERCISING DUE DILIGENCE, THE BOARD [OR COMMITTEE] WILL DETERMINE WHETHER THE YMCA CAN, WITH REASONABLE EFFORTS, GET A MORE ADVANTAGEOUS CONTRACT, TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY WITHOUT A CONFLICT OF INTEREST. 3. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE, THE BOARD [OR COMMITTEE] WILL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE Y'S "BEST INTEREST," FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION, THE BOARD WILL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE CONTRACT, TRANSACTION OR ARRANGEMENT. THE PROCESS IS DOCUMENTED IN THE MINUTES OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS PROVIDES AN INDEPENDENT SALARY SURVEY FOR EXECUTIVE MANAGEMENT POSITIONS BASED ON RANGES FOR COMPARABLY SIZED YS ON THE WEST COAST. THE CEO ALSO PROVIDES THE COMMITTEE WITH RECOMMENDATIONS FOR INCENTIVE PAYMENTS FOR EXECUTIVE MANAGEMENT, EXCLUDING HER OWN. THE COMMITTEE MEETS ANNUALLY TO REVIEW RANGES AND RECOMMENDATIONS AND DETERMINES THE CEO'S BASE PAY AND INCENTIVE AWARD. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE UPON REQUEST TO THE CHIEF EXECUTIVE OFFICER OR THE CHIEF VOLUNTEER OFFICER (CHAIRMAN) OF THE BOARD OF DIRECTORS.