2024-11-14T15:48:09-06:00 2023-12-31 910189318 MOSS ADAMS LLP PO BOX 22650 YAKIMA WA 989072650 990 2023-01-01 910568717 YOUNG MEN'S CHRISTIAN ASSOCIATION YOUN 5092481202 5 NORTH NACHES AVE YAKIMA WA 98901 BOB ROMERO EXECUTIVE DIRECTOR 5092481202 2024-11-13 1 0 EMINA O CRESSWELL CPA P01217304 5092487750 2024-11-13 2023 2024-10-15 13:58:12Z BOB ROMERO 5 NORTH NACHES AVE YAKIMA WA 98901 11710228 0 X WWW.YAKIMAYMCA.ORG X 1906 WA THE YAKIMA FAMILY YMCA SEEKS TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD A HEALTHY SPIRIT, MIND AND BODY FOR ALL. 16 16 251 78 0 0 937558 760015 4995808 5347569 185435 209055 -3604 43499 6115197 6360138 350235 418575 0 0 2761612 2973568 0 0 205568 2932792 2734558 6044639 6126701 70558 233437 38527712 36186194 3601992 332046 34925720 35854148 X THE YAKIMA FAMILY YMCA SEEKS TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL. OUR MISSION STATEMENT IS BROUGHT TO LIFE THROUGH THE EFFORTS OF OUR PROFESSIONAL STAFF AND A GROUP OF COMMITTED VOLUNTEER LEADERS WHO PROVIDE THEIR TIME, TALENT AND TREASURE TO SERVE THE COMMUNITY. WE WELCOME PEOPLE OF ALL FAITHS, RACES, ABILITIES, AGES AND INCOMES. NO ONE IS TURNED AWAY FOR INABILITY TO PAY. 0 0 2902459 417938 4465828 THE YAKIMA FAMILY YMCA STRIVES TO SERVE ITS COMMUNITY AS A "FOR IMPACT ORGANIZATION THAT OFFERS A WIDE VARIETY OF EFFECTIVE PROGRAMS. - AQUATICS. OUR AQUATICS PROGRAM INCLUDES A VARIETY OF ACTIVITIES; LAP SWIM, WATER WALKING, AQUA ZUMBA, FAMILY SWIM, SWIM LESSONS, SWIM TEAM, WATER AEROBICS, ARTHIRITIS CLASSES, LIFE GUARD TRAINING AND COMPETITIVE STROKE CLASSES. OUR LEARN TO SWIM PROGRAM IS CONDUCTED EACH YEAR DURING SPRING BREAK FOR LOCAL SCHOOLS. IN PARTNERSHIP WITH SUNRISE ROTARY, THIS PROGRAM IS PROVIDED AT NO CHARGE TO ABOUT 300 PARTICIPANTS. THE PROGRAM PROVIDES FREE SWIMMING LESSONS TO LOCAL YOUTH. THIS PROGRAM GIVES YOUNG PEOPLE CONFIDENCE IN THE WATER, THE ABILITY TO SWIM AND INSTRUCTION IN WATER SAFETY. GIVEN THE MANY IRRIGATION CANALS, UNPREDICTABLE RIVERS AND LAKES IN OUR COMMUNITY, THIS PROGRAM MEETS A NEED FOR PUBLIC EDUCATION IN WATER SAFETY. - HEALTH & WELLNESS. HEALTH & WELLNESS FEATURES MANY AEROBICS CLASSES DESIGNED FOR PEOPLE FROM YOUNG ADULT THROUGH SENIOR AGE GROUPS. LEAGUES FOR BASKETBALL AND RACQUETBALL PROVIDE MANY OPPORTUNITIES FOR PARTICIPATORY RECREATION. GROUP EXERCISE CLASSES PROVIDE MANY HEALTH AND SOCIAL BENEFITS FOR PARTICIPANTS. DANCE, YOGA AND PILATES CLASSES ARE ALSO OFFERED THROUGH HEALTH & WELLNESS. - GENERAL MEMBERSHIP. GENERAL MEMBERSHIP AT THE YMCA GIVES PEOPLE ACCESS TO OUR FULL RANGE OF EQUIPMENT AND PROGRAMS. FINANCIAL ASSISTANCE IS AVAILABLE TO THOSE WHO CANNOT AFFORD MEMBERSHIP FEES. REVENUE FROM MEMBERSHIP HELPS FUND OTHER PROGRAMS AND OPERATIONS, INCLUDING YOUTH OUTREACH ACTIVITIES. IN ADDITION TO FACILITY USE, WE ENCOURAGE MEMBER INVOLVEMENT. MEMBERS MAKE UP OUR BOARD OF DIRECTORS AS WELL AS THE EIGHT COMMITTEES THAT HELP SHAPE OUR POLICIES AND OPERATION. VOLUNTEER MEMBERS LEAD AND INFLUENCE THE OPERATION AND COMMUNITY INVOLVEMENT OF OUR YMCA. SOME MEMBERS VOLUNTEER TO HELP RAISE FUNDS FOR OUR ANNUAL PARTNER WITH YOUTH CAMPAIGN. MANY MEMBERS DONATE THEIR TIME AND TALENT TO MAKE THE YMCA A POSITIVE PLACE FOR OTHER MEMBERS AND THE COMMUNITY AT-LARGE. PARTERNER WITH YOUTH FUNDS SUPPORT DIFFERENENT ELEMENTS OF Y PROGRAMS, SERVING SEVERAL THOUSAND PEOPLE IN THE COMMUNITY. 1081947 656445 CHILD CARE. SAFE, HIGH QUALITY AND AFFORDABLE PROGRAMS PROVIDE SERVICES THAT ALLOW PARENTS TO ATTEND SCHOOL OR WORK TO SUPPORT THEIR FAMILIES. FULLY LICENSED INFANT, TODDLER, PRE-SCHOOL AND PRE-KINDER PROGRAMS OFFER VALUES-BASED EDUCATIONAL OPPORTUNITIES FOR YOUNGSTERS FROM AGES SIX WEEKS TO FIVE YEARS. CHILDREN SERVED THROUGH OUR JEWETT CHILD DEVELOPMENT CENTER RECEIVE EARLY LEARNING INSTRUCTION THAT PREPARES THEM FOR KINDERGARTEN SUCCESS. THE YMCA ALSO RUNS CHILD CARE PROGRAMS DURING EXTENDED SCHOOL HOLIDAYS, PROVIDING A SAFE LEARNING AND RECREATIONAL ENVIRONMENT FOR CHILDREN WITH WORKING PARENTS. PARTNER WITH YOUTH CAMPAIGN FUNDS DO HELP SUPPORT OUR CHILD CARE PROGRAMS. OUR JEWETT ENDOWMENT ALSO SUPPORTS THE OPERATION OF THE JEWETT CENTER. 442940 638 225296 CAMP DUDLEY IS A YMCA RESIDENT CAMP LOCATED ON 13 ACRES OF FOREST LAND THAT SURROUNDS CLEAR LAKE NEAR WHITE PASS. CAMP DUDLEYS SIX WEEK SUMMER RESIDENT CAMP PROVIDES RECREATION, ENVIRONMENTAL EDUCATION AND TRAINING IN YMCA CORE VALUES TO ABOUT 400 KIDS AGES 8-15. YOUNG ADULTS, AGE 18 AND OLDER, ENJOY EMPLOYMENT AS COUNSELORS. SPRING BREAK CAMP AND LEADERSHIP CAMP ALSO PROVIDE PERSONAL GROWTH OPPORTUNITIES FOR AREA YOUNGSTERS. MANY OF THE YOUNG PEOPLE WHO ATTEND CAMP DUDLEY, DO SO AS A RESULT OF DONATED FUNDS TO OUR PARTNER WITH YOUTH CAMPAIGN AND OTHER FUNDRAISING EFFORTS. CAMP DUDLEY IS OPEN YEAR ROUND FOR RENTAL AS A RETREAT CENTER. 4427346 1 1 0 1 0 0 0 0 0 1 1 0 1 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 19 0 1 251 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 16 16 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 X BOB ROMERO 5092481202 YMCA 5 NORTH NACHES AVE YAKIMA WA 98901 BOB ROMERO EXECUTIVE DIRECTOR 40.00 1.00 X 119132 0 17786 DUSTIN YEAGER PRESIDENT 2.00 X X 0 0 0 BEN ANTONIO PAST PRESIDENT 1.00 1.00 X X 0 0 0 MIKE SHINN TREASURER 1.00 X X 0 0 0 RANDY BOLONG BOARD MEMBER 1.00 X 0 0 0 HEIDI BOLONG BOARD MEMBER 1.00 X 0 0 0 LILIAN BRAVO BOARD MEMBER 1.00 X 0 0 0 JUNIOR CUEVAS BOARD MEMBER 1.00 X 0 0 0 JOHN GORMAN BOARD MEMBER 1.00 X 0 0 0 PAUL KOCH BOARD MEMBER 1.00 X 0 0 0 ANTONIO MACIAS BOARD MEMBER 1.00 X 0 0 0 CYNTHIA MARTINEZ BOARD MEMBER 1.00 X 0 0 0 GUILLERMO MATTOX BOARD MEMBER 1.00 X 0 0 0 FRANK PURDY BOARD MEMBER 1.00 X 0 0 0 DR NEAL SMITH BOARD MEMBER 1.00 X 0 0 0 KERRY STOUT BOARD MEMBER 1.00 X 0 0 0 KATHY TIERNEY BOARD MEMBER 1.00 X 0 0 0 EMILIO ZUNIGA BOARD MEMBER 1.00 X 0 0 0 119132 0 17786 1 0 0 0 CSI OF YAKIMA LLC PO BOX 2962 YAKIMA WA 98907 JANITORIAL SERVICES 298352 1 27000 241237 179229 312549 760015 MEMBERSHIP DUES 713940 3871442 3871442 CHILD CARE 624410 650615 650615 AQUATICS 713940 380083 380083 RESIDENT CAMP 713940 214186 214186 PHYSICAL 713940 99248 99248 131995 131995 5347569 196584 196584 5323344 5310873 12471 12471 12471 51387 241237 30947 20440 20440 23694 8270 15424 15424 MISCELLANEOUS 713940 7635 7635 7635 6360138 5347569 0 252554 418575 418575 136918 136918 2361008 1487891 835887 37230 74452 32366 42086 151459 58845 92314 300 249731 115062 131740 2929 35187 35187 1353 1353 88835 88835 23397 673 22724 391820 176212 215382 226 1689982 419586 1270396 12860 9328 3532 7474 2036 5400 38 93958 93958 75366 35763 39603 192691 184535 8156 BAD DEBTS 80737 80355 382 BUILDING OVERHEAD ALLOC 0 940557 -940557 MANAGEMENT EXP'S ALLOC 0 524744 -681051 156307 40898 21173 19725 6126701 4427346 1493787 205568 15862 16453 2256423 943595 31804 22728 118278 186402 6156000 6156000 29956 21922 52954 38761 13631066 9015559 4872372 4615507 3535308 2726071 21070884 21070884 387871 387871 38527712 36186194 363904 329746 50 2300 3238038 0 3601992 332046 X 31593095 32621992 3332625 3232156 34925720 35854148 38527712 36186194 X 233437 368633 326358 X 0 0 0 X 2668424 2194035 395854 937558 760015 6955886 2608774 2460826 1243921 5003580 5371263 16688364 2640 51387 54027 5277198 4657501 1639775 5941138 6182665 23698277 105440 292642 111878 139784 237729 887473 45441 257991 3762 77714 37131 422039 150881 550633 115640 217498 274860 1309512 22388765 170183 209804 78857 166620 196584 822048 170183 209804 78857 166620 196584 822048 8504 20553 105127 6588 7635 148407 5455885 4887858 1823759 6114346 6386884 24668732 0.90760 0.83760 0.03330 0.02430 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2019 AMOUNT: $ 8,504. 2020 AMOUNT: $ 20,553. 2021 AMOUNT: $ 105,127. 2022 AMOUNT: $ 6,588. 2023 AMOUNT: $ 7,635. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 1353 0 0 1353 0 PART II-B, LINE 1: A PORTION OF THE DUES THAT ARE PAID TO THE STATE ALLIANCE OF YMCA'S ARE USED TO RETAIN PROFESSIONAL LOBBYISTS WHO WORK ON BEHALF OF YMCA'S IN THE STATE. 2082851 100 350092 70000 11695 2106515 2551091 600 -367016 90000 11824 2082851 2490505 100 66524 6038 2551091 2149107 1000 426697 70480 15819 2490505 1954939 103216 138139 29561 17666 2149107 0.05296 0.88060 0.06644 1 0 481669 481669 10196816 7077352 3119464 2952581 1938207 1014374 4615507 INVESTMENT IN YMCA QALICB 21070884 F 21070884 X PART V, LINE 4: THE HELEN JEWETT ENDOWMENT FUND IS USED TO MAINTAIN THE JEWETT CHILD DEVELOPMENT CENTER. THE OLLIE NELSON YOUTH OUTREACH AND SAMUEL WRIGHT HAWKES FUNDS ARE USED FOR YOUTH SERVICES. PART X, LINE 2: THE YMCA OF YAKIMA, 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. THE YAKIMA YMCA QALICB IS ALSO ORGANIZED UNDER SECTION 501(C)(3) AND ITS SOLE PURPOSE IS TO SUPPORT THE YMCA OF YAKIMA. 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 OF YAKIMA QUALIFY AS CHARITABLE CONTRIBUTIONS. IN ACCORDANCE WITH REQUIREMENTS RELATED TO ACCOUNTING FOR UNCERTAINTIES IN INCOME TAXES, THE YMCA OF YAKIMA HAD NO UNCERTAIN TAX POSITIONS AT DECEMBER 31, 2023 OR 2022. DINNER AUCTION 292624 241237 51387 17828 13119 292624 241237 51387 17828 13119 30947 20440 1 YOUTH PROGRAMS AND OTHER MEMBERSHIP SERVICES 1615 418575 FMV PROVIDING YOUTH PROGRAMS AND MEMBERSHIP SERVICES AT A DISCOUNT OR FREE OF CHARGE TO QUALIFYING INDIVIDUALS PART I, LINE 2: AN APPLICATION REQUESTING FINANCIAL ASSISTANCE THAT INCLUDES A STATEMENT OF INCOME IS SUBMITTED TO THE YMCA. THE AMOUNT OF ASSISTANCE AWARDED IS BASED UPON TOTAL HOUSEHOLD INCOME AND THE NUMBER OF PEOPLE IN A FAMILY. THE DISCOUNT AMOUNT RANGES FROM 10-50% FOR A FAMILY, OR 10-40% FOR AN INDIVIDUAL. UNDER SOME CIRCUMSTANCES, YOUTH/TEEN MEMBERSHIPS MAY BE APPROVED FOR UP TO A FULL 100% DISCOUNT. THE MEMBERSHIP DIRECTOR HAS THE DISCRETION TO PROVIDE GREATER DISCOUNTS TO FAMILIES OR INDIVIDUALS WHO CANNOT AFFORD TO PAY THE STANDARD DISCOUNTED RATE. FORM 990, PART VI, SECTION A, LINE 2 RANDY BOLONG AND HEIDI BOLONG HAVE A FAMILIAL RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND CONTROLLER PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS, INCLUDING OFFICERS, COMPLETE CONFLICT OF INTEREST STATEMENTS ANNUALLY. THE COPIES ARE MAINTAINED BY THE EXECUTIVE DIRECTOR, WHO ALSO SERVES AS SECRETARY OF THE BOARD OF DIRECTORS. IF ANY BOARD MEMBER, TRUSTEE, OFFICER OR COMMITTEE MEMBER OF THE ORGANIZATION HAS ANY DIRECT OR INDIRECT INTEREST IN, OR RELATIONSHIP TO, ANY INDIVIDUAL OR ORGANIZATION WHICH PROPOSES TO ENTER INTO A TRANSACTION WITH THE ORGANIZATION, SUCH PERSON SHALL PROVIDE PROMPT WRITTEN NOTICE OF SUCH INTEREST OR RELATIONSHIP TO THE BOARD OF DIRECTORS OF THE ORGANIZATION, AND SHALL REFRAIN FROM PARTICIPATING IN ANY DISCUSSION OR VOTING ON THAT PARTICULAR TRANSACTION AND SHALL NOT OTHERWISE ATTEMPT TO EXERT ANY INFLUENCE ON THE ORGANIZATION TO AFFECT THE OUTCOME OF THE DECISION MAKING PROCESS. FORM 990, PART VI, SECTION B, LINE 15A EXECUTIVE DIRECTOR COMPENSATION IS SET BY THE EXECUTIVE COMMITTEE OF THE YMCA. THE EXECUTIVE COMMITTEE CONDUCTS PERFORMANCE REVIEWS OF THE EXECUTIVE DIRECTOR THAT INCLUDE STAFF AND VOLUNTEER EVALUATIONS. A COMPARABLE WAGE REPORT FOR YMCA EXECUTIVE DIRECTORS OF OTHER EASTERN WASHINGTON YMCA'S IS PROVIDED TO THE EXECUTIVE COMMITTEE AS WELL AS YMCA OF THE USA REGIONAL WAGE SURVEYS. KEY EMPLOYEE COMPENSATION IS DETERMINED BY THE EXECUTIVE DIRECTOR USING A REVIEW PROCESS AND BUDGET PARAMETERS DEVELOPED WITH THE FINANCE COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: EMPLOYEE RETENTION CREDIT REFUND 326,358. YAKIMA YMCA QALICB 5 NORTH NACHES AVE YAKIMA WA 98901 825489216 SUPPORT YAKIMA YMCA WA 501(C)(3) LINE 12D, III-O YAKIMA FAMILY YMCA 1 0 0 1 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 YAKIMA YMCA QALICB C 179229 FMV YAKIMA YMCA QALICB K 269223 FMV