2024-10-23T14:46:23-05:00 2023-12-31 420794029 DENMAN CPA LLP 1601 22ND STREET SUITE 400 WEST DES MOINES IA 502661453 990 2023-01-01 421478611 MARSHALLTOWN YOUNG MEN'S CHRISTIAN ASSOCIATION-YWCA MARS 6417528658 108 WASHINGTON ST MARSHALLTOWN IA 50158 KIMBERLY JASS-RAMIREZ CEO 6417528658 2024-10-23 1 0 JEFFEREY ROY P01951847 5152258400 2023 2024-10-15 13:58:12Z KIMBERLY JASS-RAMIREZ 108 WASHINGTON ST MARSHALLTOWN IA 50158 4082428 0 X HTTPS://WWW.YMCA-YWCA.ORG/ X 1996 IA TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND, AND BODY FOR ALL; AS WELL AS PROMOTE INTERACTION AND FITNESS AMONG Y MEMBERS. 14 14 274 578 0 0 2050502 1849164 1920429 2144810 10311 43419 212501 45035 4193743 4082428 0 0 0 0 1820216 1918211 0 0 36892 2093732 2043731 3913948 3961942 279795 120486 18438594 17930629 9152500 8524049 9286094 9406580 X THE MARSHALLTOWN YOUNG MEN'S CHRISTIAN ASSOCIATION-YWCA WORKS TO FULFILL THE MISSION OF THE YMCA AND YWCA; TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND, AND BODY FOR ALL; AS WELL AS PROMOTE INTERACTION AND FITNESS AMONG Y MEMBERS. 0 0 2905311 2189845 THE MARSHALLTOWN YMCA-YWCA'S FOCUS IS ON STRENGTHENING FAMILIES, DEVELOPING LEADERSHIP IN YOUTH, PROMOTING HEALTHY LIFESTYLES AND ASSISTING WITH POSITIVE COMMUNITY DEVELOPMENT. THE MARSHALLTOWN YMCA-YWCA WELCOMES EVERYONE, REGARDLESS OF AGE, RACE, SEX, FAITH, ETHNICITY, ABILITY OR RELIGION. THE MARSHALLTOWN YMCA-YWCA PROVIDES MEMBERSHIP AND SCHOLARSHIP ASSISTANCE TO CHILDREN AND ADULTS WITH FINANCIAL NEED. THE Y ALSO PROVIDED INDIRECT ASSISTANCE TO NON-PROFIT ORGANIZATIONS AND COMMUNITY GROUPS WHO UTILIZED FACILITY SPACE THROUGHOUT THE YEAR. THE Y EMPHASIZES CHARACTER DEVELOPMENT IN ALL PROGRAMS AND SERVICES PROMOTING THE CORE VALUES OF CARING, HONESTY, RESPECT, RESPONSIBILITY, LEADERSHIP, RACIAL JUSTICE AND EMPOWERMENT. AN ANNUAL FUNDRAISING CAMPAIGN IS HELD EACH YEAR. 2905311 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 1 274 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 0 0 0 0 0 0 X KIM JASS-RAMIREZ 6417528658 108 WASHINGTON STREET MARSHALLTOWN IA 50158 KIMBERLY SUE JASS-RAMIREZ CHIEF EXECUTIVE OFFICER 55.00 X 110000 0 11953 KIMBERLEE BENSON EMPLOYEE 40.00 X 138946 0 0 NATE MCCORMICK CVO 2.00 X X 0 0 0 JON NUNEZ SECRETARY/TREASURER 2.00 X X 0 0 0 AMANDA ACCOLA DIRECTOR 2.00 X 0 0 0 JIM BOWMAN DIRECTOR 2.00 X 0 0 0 BETHANY CURRIE DIRECTOR 2.00 X 0 0 0 KATHY DUNCAN DIRECTOR 2.00 X 0 0 0 BRUCE JOHNSON DIRECTOR 2.00 X 0 0 0 MICHAEL MCANDREW DIRECTOR 2.00 X 0 0 0 RUZAN MORRISON DIRECTOR 2.00 X 0 0 0 ANGIE NELSON DIRECTOR 2.00 X 0 0 0 TYLER PESCHONG DIRECTOR 2.00 X 0 0 0 KIRSTEN SCHMIT DIRECTOR 2.00 X 0 0 0 LARRY SODERBERG DIRECTOR 2.00 X 0 0 0 TODD STANLEY DIRECTOR 2.00 X 0 0 0 248946 0 11953 2 0 0 0 0 3700 1594410 80377 170677 1849164 HEALTHY LIFESTYLE PROG 624100 1288809 1288809 PROGRAM SERVICE REVENU 624100 763371 763371 MEMBER SERVICES 624100 92630 92630 2144810 43419 43419 0 3700 0 0 MISC INCOME 624100 45035 45035 45035 4082428 2189845 0 43419 121953 95525 24445 1983 1580964 1238357 316896 25711 85930 67308 17224 1398 129364 101330 25930 2104 2365 1577 788 18298 12199 6099 8342 5562 2780 371908 247938 123970 974 650 324 193245 128830 64415 642931 428620 214311 118923 79282 39641 MAINTENANCE OF EQUIPMEN 170820 128115 42705 ADMIN EXPENSE 63403 57707 5696 PAYROLL SERVICE EXPENSE 61758 41172 20586 SUPPLIES 58803 53833 4970 331961 275013 56948 3961942 2905311 1019739 36892 976291 923044 13147 24766 18939 22826 7205 7876 29787047 13262394 17008558 16524653 414454 427464 18438594 17930629 44069 32656 62431 65393 9046000 8426000 9152500 8524049 X 9048208 9142102 237886 264478 9286094 9406580 18438594 17930629 120486 0 X X 0 1 X 1 0 X 1978185 1975212 2145625 2050502 1849164 9998688 1978185 1975212 2145625 2050502 1849164 9998688 9998688 3067 3663 4433 10311 43419 64893 10063581 27495051 0.99360 0.99750 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2131756 2131756 25930197 11831791 14098406 1725094 1430603 294491 16524653 X 4082428 0 4082428 0 4082428 3961942 0 3961942 0 3961942 PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY (OR ASSET) FOR AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS EVALUATED THEIR MATERIAL TAX POSITIONS AND DETERMINED THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAX AUTHORITIES, HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR TAX YEARS PRIOR TO 2021. PART X, LINE 2 THE ORGANIZATION ADOPTED THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAX POSITIONS WHICH CLARIFIED THE ACCOUNTING AND RECOGNITION FOR TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN ITS INCOME TAX RETURNS. THE ORGANIZATION'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY TAKING JURISDICTIONS. THE ORGANIZATION'S OPEN AUDIT PERIODS ARE 2020-2023. THE ORGANIZATION HAS ANALYZED ITS TAX POSITION AND BELIEVE ITS INCOME TAX FILING POSITION WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN SIGNIFICANT ADVERSE AFFECTS TO THEIR FINANCIAL REPORTS. ACCORDINGLY, THE ORGANIZATION HAS NOT RECORDED ANY RESERVES NOR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT DECEMBER 31, 2023. A IOWA FINANCE AUTHORITY WELLNESS FACILITY REVENUE REFUND 2021-01-01 10201000 REFUNDING OF CONSTRUCTION OF FACILITY 0 0 0 A 1775000 10201000 203732 1 0 1 1 A 0 0 0 1 0 0 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE COMMITTEE, WHICH SERVES AS THE AUDIT COMMITTEE AS DEFINED IN THE BY-LAWS, FIRST REVIEWS THE COMPLETED 990 WITH THE INDEPENDENT AUDITOR AND THEN THE 990 IS PRESENTED TO THE ENTIRE BOARD OF DIRECTORS AND AGAIN IS REVIEWED WITH THE INDEPENDENT AUDITOR BEFORE BEING APPROVED AT THE SUBSEQUENT BOARD MEETING. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE MARSHALLTOWN YOUNG MEN'S CHRISTIAN ASSOCIATION-YWCA LOCATED AT 108 WASHINGTON STREET, MARSHALLTOWN, IA 50158 OR UPON WRITTEN REQUEST WITH A RETURN ENVELOPE. FORM 990, PART XII, LINE 2C THE PROCESS FOR THE SELECTION AND OVERSIGHT OF THE INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM PREVIOUS YEARS. MARSHALLTOWN YMCA 108 WASHINGTON STREET MARSHALLTOWN IA 50158 420722691 MAINTAING ENDOWMENTS FOR THE MARSHALLTOWN YMCA-YWCA IA 501(C)(3) MARSHALLTOWN YMCA-YWCA 0 MARSHALLTOWN YWCA 108 WASHINGTON STREET MARSHALLTOWN IA 50158 420681054 MAINTAING ENDOWMENTS FOR THE MARSHALLTOWN YMCA-YWCA IA 501(C)(3) MARSHALLTOWN YMCA-YWCA 0 MARSHALLTOWN YMCA-YWCA HERITAGE CLUB 108 WASHINGTON STREET MARSHALLTOWN IA 50158 421281111 MAINTAING ENDOWMENTS FOR THE MARSHALLTOWN YMCA-YWCA IA 501(C)(3) MARSHALLTOWN YMCA-YWCA 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 MARSHALLTOWN YMCA C 741639 BOOK VALUE MARSHALLTOWN YWCA C 764315 BOOK VALUE MARSHALLTOWN YMCA - YWCA HERITAGE CLUB C 88356 BOOK VALUE