2024-06-13T18:47:08+00:00 2023-12-31 410746749 CliftonLarsonAllen LLP 10700 Northup Way 200 Bellevue WA 98004 990 2023-01-01 910565562 YOUNG MEN'S CHRISTIAN ASSOCIATION OF PIERCE AND KITSAP COUNTIES YOUN 2535347800 4717 S 19th STREET - STE 201 Tacoma WA 98405 Charlie Davis CEO 2535347800 2024-06-14 true Toko Thompson 999009999 true Allen D Gilbert CPA P01380103 4252506100 2024-06-14 2023 2023-04-26 12:10:37Z YMCA of Pierce and Kitsap Counties Charlie Davis 4717 S 19th STREET - STE 201 Tacoma WA 98405 68407756 false X YMCAPKC.ORG X 1968 WA TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND, AND BODY FOR ALL. 9 9 2864 670 0 0 5914319 7711136 43674154 59098390 315954 640449 672551 836941 50576978 68286916 2496363 3439753 0 29307112 37789944 0 1124144 25933118 26141267 57736593 67370964 -7159615 915952 131115981 131952706 41996633 41260784 89119348 90691922 TO BUILD STRONG KIDS, STRONG FAMILIES, AND STRONG COMMUNITIES BY PUTTING CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT PROMOTE HEALTHY LIFESTYLES, STRONG VALUES, LEADERSHIP DEVELOPMENT, COMMUNITY INTERACTION, AND INTERNATIONAL UNDERSTANDING. false false 54001909 3439753 59895800 THE YMCA OF PIERCE AND KITSAP COUNTIES' MISSION IS TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD A HEALTHY SPIRIT, MIND, AND BODY FOR ALL. THE Y IS THE LEADING NONPROFIT COMMITTED TO STRENGTHENING COMMUNITY BY CONNECTING ALL PEOPLE TO THEIR POTENTIAL, PURPOSE, AND EACH OTHER. THERE IS NO OTHER NONPROFIT QUITE LIKE THE Y. THAT'S BECAUSE IN 10,000 NEIGHBORHOODS ACROSS THE NATION, WE HAVE THE PRESENCE AND PARTNERSHIPS TO NOT JUST PROMISE, BUT TO DELIVER, LASTING PERSONAL AND SOCIAL CHANGE. -THE Y IS COMMUNITY CENTERED. FOR OVER 160 YEARS, WE'VE BEEN LISTENING AND RESPONDING TO OUR COMMUNITIES. -THE Y BRINGS PEOPLE TOGETHER. WE WELCOME ALL PEOPLE AND CONNECT PEOPLE OF ALL AGES AND BACKGROUNDS TO BRIDGE THE GAPS IN COMMUNITY NEEDS. -THE Y NURTURES POTENTIAL. WE BELIEVE EVERYONE SHOULD HAVE THE OPPORTUNITY TO LEARN, GROW, AND THRIVE. -THE Y HAS LOCAL PRESENCE AND NATIONAL REACH. WE MOBILIZE LOCAL COMMUNITIES TO AFFECT LASTING, MEANINGFUL CHANGE. MEMBERSHIP IS THE CORE OF ALL YMCA PROGRAMS. DURING 2023, NEARLY 147,000 PEOPLE OF ALL AGES AND BACKGROUNDS WERE ACTIVE YMCA MEMBERS. ADDITIONALLY, PEOPLE ENGAGED IN Y PROGRAMS IN 2023 THROUGH 2.05 MILLION VISITS TO Y FACILITIES. PARTICIPATION IS OPEN TO ALL REGARDLESS OF FINANCIAL CIRCUMSTANCES. THE YMCA PROVIDED $3.3 MILLION IN MEMBERSHIP AND PROGRAM FEE ASSISTANCE, AS WELL AS PROGRAM SUBSIDY, IN SUPPORT OF OUR COMMITMENT TO INCLUSIVITY, MAKING IT POSSIBLE FOR AN AVERAGE OF 19,000 PEOPLE TO PARTICIPATE IN Y PROGRAMS EACH MONTH THROUGHOUT 2023. YOUTH DEVELOPMENT: NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN WE BELIEVE ALL CHILDREN DESERVE THE OPPORTUNITY TO DISCOVER WHO THEY ARE AND WHAT THEY CAN ACHIEVE. THAT'S WHY, THROUGH THE Y, MILLIONS OF YOUTH NATIONWIDE TODAY ARE CULTIVATING THE VALUES, SKILLS, AND RELATIONSHIPS THAT LEAD TO POSITIVE BEHAVIORS, BETTER HEALTH, AND EDUCATIONAL ACHIEVEMENT. IN 2023, WE SAW NEARLY 157,000 YOUTH PROGRAM PARTICIPANTS. YMCA BEFORE AND AFTER SCHOOL: THE Y PROVIDES A SAFE, NURTURING ENVIRONMENT FOR CHILDREN TO LEARN, GROW, AND DEVELOP SOCIAL SKILLS. YMCA BEFORE AND AFTER SCHOOL PROGRAMS SERVE ELEMENTARY STUDENTS WITH A VARIETY OF PROGRAMMATIC AND ACTIVITY OPTIONS TO EXPLORE AND DEVELOP THEIR INTERESTS AND TALENTS. OUR FOCUS ON SAFETY, HEALTH, SOCIAL GROWTH, AND ACADEMIC ENHANCEMENT MEANS CHILDREN HAVE FUN, GROW, AND THRIVE IN OUR CARE. MORE THAN 2,100 CHILDREN PARTICIPATED IN BEFORE AND AFTER SCHOOL AND EARLY LEARNING PROGRAMS IN 2023. LEARNING AND DEVELOPMENT: THE Y GIVES CHILDREN AND TEENS KNOWLEDGE, CHARACTER DEVELOPMENT, GUIDANCE, AND ENCOURAGEMENT TO HELP YOUTH DEVELOP AND REALIZE THEIR POTENTIAL. THROUGH PROGRAMS LIKE TEEN LEADERSHIP DEVELOPMENT AT YMCA CAMP SEYMOUR, YOUTH AND GOVERNMENT IN LOCAL MIDDLE SCHOOLS AND HIGH SCHOOLS, AND YOUTH LEADERSHIP DEVELOPMENT AT Y FACILITIES, THOUSANDS OF TEENS AND CHILDREN EXPERIENCED THE GROWTH AND VALUES ONLY Y PROGRAMS CAN PROVIDE. AQUATICS AND YOUTH SPORTS: THROUGH OUR MEMBERSHIP BASE AND OUTREACH PROGRAMS, THE Y PROVIDES POSITIVE, FUN ACTIVITIES THAT BUILD ATHLETIC, SOCIAL, AND INTERPERSONAL SKILLS. IN 2023, THE Y SERVED MORE THAN 39,000 YOUTH THROUGH MEMBERSHIP, AND TAUGHT MORE THAN 66,000 SWIM LESSONS. CAMP: YMCA CAMP SEYMOUR OFFERS AN EXCITING, SAFE COMMUNITY FOR YOUTH AND FAMILIES TO EXPLORE THE OUTDOORS, BUILD SELF-ESTEEM, DEVELOP INTERPERSONAL SKILLS, AND MAKE LASTING FRIENDSHIPS AND MEMORIES. NEARLY 15,000 YOUTH AND FAMILIES REGISTERED AND ENJOYED CAMP SEYMOUR YEAR-ROUND THROUGH SUMMER RESIDENT CAMP, OUTDOOR ENVIRONMENTAL EDUCATION, AND FAMILY CAMPS. HEALTHY LIVING: IMPROVING THE NATION'S HEALTH AND WELL-BEING IN COMMUNITIES ACROSS THE NATION, THE Y IS A LEADING VOICE ON HEALTH AND WELL-BEING. WITH A MISSION CENTERED ON BALANCE, THE Y BRINGS FAMILIES CLOSER TOGETHER, ENCOURAGES GOOD HEALTH, AND FOSTERS CONNECTIONS THROUGH FITNESS, SPORTS, FUN, AND SHARED INTERESTS. AS A RESULT, MILLIONS OF YOUTH, ADULTS, AND FAMILIES ARE RECEIVING THE SUPPORT, GUIDANCE AND RESOURCES NEEDED TO ACHIEVE GREATER HEALTH AND WELL-BEING FOR THEIR SPIRIT, MIND, AND BODY. HEALTH, WELL-BEING AND FITNESS: THROUGH A ROBUST MEMBERSHIP BASE AND STRATEGIC PARTNERSHIPS, THE Y PROVIDES RESOURCES AND GUIDANCE TO MAINTAIN AND IMPROVE PHYSICAL ACTIVITY, HEALTH, AND WELLNESS. IN 2023, MEMBERS DROPPED INTO PROGRAMS 2.05 MILLION TIMES TO STRENGTHEN THEIR SPIRIT, MIND, AND BODY. SOCIAL RESPONSIBILITY: GIVING BACK AND PROVIDING SUPPORT TO OUR NEIGHBORS THE Y HAS BEEN LISTENING AND RESPONDING TO OUR COMMUNITIES' MOST CRITICAL SOCIAL NEEDS FOR OVER 160 YEARS. WHETHER DEVELOPING SKILLS OR EMOTIONAL WELL-BEING THROUGH EDUCATION AND TRAINING, WELCOMING AND CONNECTING DIVERSE DEMOGRAPHIC POPULATIONS THROUGH GLOBAL SERVICES, OR PREVENTING CHRONIC DISEASE AND BUILDING HEALTHIER COMMUNITIES THROUGH COLLABORATIONS WITH POLICYMAKERS, THE Y FOSTERS THE CARE AND RESPECT ALL PEOPLE NEED AND DESERVE. SOCIAL SERVICES: THE YMCA CENTER FOR COMMUNITY IMPACT EMPOWERS YOUTH AND FAMILIES BY DELIVERING PROGRAMS AND SERVICES THAT SUPPORT EQUITY IN EDUCATION, HEALTH, AND JUVENILE JUSTICE. THE CENTER FOR COMMUNITY IMPACT FOCUSED ON THREE KEY AREAS: CHRONIC DISEASE PREVENTION, YOUTH AND TEEN EDUCATION, AND YOUTH JUSTICE INITIATIVES. MUCH OF THIS WORK WAS DONE OUTSIDE OUR WALLS AT NO COST TO PARTICIPANTS, OFTEN IN LOCAL SCHOOLS, REACHING HUNDREDS OF STUDENTS WHO OTHERWISE WOULD NOT HAVE AN EXPERIENCE WITH THE Y. VOLUNTEERISM AND GIVING: VOLUNTARY CONTRIBUTIONS FUND, LEAD, AND SUPPORT THE Y'S CRITICAL WORK. NEARLY 700 PEOPLE VOLUNTEERED AT THE Y IN 2023, CONTRIBUTING NEARLY 15,000 HOURS VALUED AT $1.5 MILLION. ADVOCACY: THE Y COLLABORATES WITH POLICY MAKERS, COMMUNITY LEADERS AND PRIVATE AND PUBLIC ORGANIZATIONS TO DEVELOP YOUTH, PREVENT CHRONIC DISEASE, AND BUILD HEALTHIER COMMUNITIES AND ENCOURAGE SOCIAL RESPONSIBILITY. 54001909 true true false false false false false true true true false false false true true true false false false false false false false true false false true true true true false false false false false false false false false false false false false false false false false false false true 47 0 true 2864 true false false false false false false false false false false false false false false X 9 9 true false false false false false false true true false false false true true true true true true true false WA X X Toko Thompson 2535347800 4717 S 19th STREET STE 201 Tacoma WA 98405 Blake Bolton Vice Chair 1.0 X X 0 0 0 Deedra Walkey Secretary 1.0 X X 0 0 0 Lisa Wilson Chair 1.0 X X 0 0 0 Steve Gordon Treasurer 1.0 X X 0 0 0 Carl Cramer Director 1.0 X 0 0 0 Deborah McLaren Director 1.0 X 0 0 0 Tim Daly Director 1.0 X 0 0 0 Todd Silver Director 1.0 X 0 0 0 Tony Panagiotu Director 1.0 X 0 0 0 Charlie Davis President/CEO 40.0 X 335384 0 47113 Satoko Thompson Vice President, Chief Financial Officer (CFO) 40.0 X 183796 0 24428 Brian Flattum VP/Chief Operating Officer 40.0 X 190031 0 25409 Bruce Caudill Vice President/Chief Information Officer 40.0 X 175750 0 29127 Jose Gorospe Operations Director 40.0 X 137969 0 20756 Loren Johnson Property Development and Facilities Director 40.0 X 153768 0 31737 Michelle Rose VP/Senior HR Officer 40.0 X 154352 0 18649 1331050 0 197219 23 false true false Noble Cleaning Services 823 Main St 2 Sumner WA 98390 Janitorial services 223983 Northwest Facility Services LLC 20415 72nd Ave S 410 Kent WA 98032 Janitorial Services 208272 Thomas Yee 1911 SW Campus Dr 578 Federal Way WA 98023 Janitorial 165837 Select DBC LLC 2424 22nd Ave Ct NW Gig Harbor WA 98335 Building Maintenance Contractor 136544 Bronwyn Allen 24309 165th Ave SE Monroe WA 98272 Administrative Support 111609 0 0 0 46174 0 923637 6741325 0 7711136 Healthy Living 44501602 44501602 Youth Development 14483093 14483093 Social Responsibility 113695 113695 0 0 0 0 59098390 626222 626222 813759 813759 0 813759 813759 67501 0 53274 67501 -53274 14227 -53274 67501 0 46174 30740 -30740 -30740 53823 36826 16997 16997 Other 813410 36925 36925 0 0 0 0 0 0 36925 68286916 59895800 0 679980 47690 47690 3392063 3392063 0 0 0 0 583635 78897 295053 209685 31108395 25555184 5139757 413454 918858 676794 228469 13595 2354515 1687317 605690 61508 2824541 2345730 429718 49093 96821 96821 62355 2104 47631 12620 9551 9551 3435162 2655579 745253 34330 360724 24210 308734 27780 1429944 420489 993756 15699 400326 376310 19450 4566 3395285 3108329 286956 208912 128114 73162 7636 49301 34504 8862 5935 1311275 1037393 250834 23048 478319 456976 21343 0 6192857 4899373 1184634 108850 1338701 1258811 79890 EQUIPMENT MAINTENANCE 3679281 3385099 294109 73 SUPPLIES 1610743 1459422 121211 30110 licenses and hosting fee 2004125 971521 930986 101618 Dues 77585 0 73041 4544 0 0 0 0 67370964 54001909 12244911 1124144 5994928 3310923 10948878 13944681 8114974 7145036 1084028 1112871 0 0 0 0 17490 22895 747901 857618 202276426 104474741 99681504 97801685 639315 1457530 3217167 3149660 0 669796 3149807 131115981 131952706 2612047 3900009 0 2068741 827998 36215027 34031353 111715 0 0 0 450000 0 0 989103 2051424 41996633 41260784 X 69433262 68097610 19686086 22594312 89119348 90691922 131115981 131952706 X 915952 234671 491108 -69157 X false true X true false X 9847183 8973438 9012696 5914319 7711136 41458772 0 0 9847183 8973438 9012696 5914319 7711136 41458772 289505 41169267 353396 168708 21954 257838 626222 1428118 0 148147 83650 79348 28125 36925 376195 43263085 223902306 0.9516 0.8770 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 148147.0, COLUMN B - 83650.0, COLUMN C - 79348.0, COLUMN D - 28125.0, COLUMN E - 36925.0, COLUMN F - 376195.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true X 1936791 600000 243425 0 9854 2770362 2028985 92899 -125564 0 0 59529 1936791 1718788 54277 312662 0 47300 9442 2028985 1193984 428872 142332 0 46400 0 1718788 1062588 0 177296 0 45900 0 1193984 0.0425 0.9575 0.0 true false 11773615 11773615 166490066 89848277 76641789 19793231 14626464 5166767 4219514 4219514 97801685 Current Operating Lease 239295 Current Finance Lease 419045 CAPITAL LEASE OBLIGATIONS 0 Operating and financing lease liability 1013115 Security Deposits - renters 5000 Reserves 374969 2051424 X 65092956 234671 5314 -69157 170828 64922128 9551 3355237 3364788 68286916 64011490 5314 0 5314 64006176 9551 3355237 3364788 67370964 Schedule D, Part V, Line 4 EARNINGS FROM THE ENDOWMENT FUNDS WILL BE USED FOR THE ON-GOING OPERATIONAL NEEDS OF THE YMCA. Schedule D, Part IV, Line 2b Explanation of escrow agreement There are two custodial accounts. One is for World Urban Network and other one is for Crystal Gym: - World Urban Network was started by the prior CEO of the YMCA of Greater Seattle to connect the CEOs of the YMCAs worldwide. - The Crystal Gym is a third party which works with our Korum Family YMCA in Puyallup. As of December 31, 2023, there was no remaining balance in either custodial accounts. Schedule D, Part V, Line 4 Intended uses of endowment funds EARNINGS FROM THE ENDOWMENT FUNDS WILL BE USED FOR THE ON-GOING OPERATIONAL NEEDS OF THE YMCA. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The YMCA accounts for uncertainty in income taxes in accordance with the provisions of FASB ASC 740, Accounting for Uncertainty in Income Taxes, which clarifies the accounting for uncertainty in income taxes recognized and disclosed in an entity's financial statements. This topic prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. The YMCA believes it has no uncertain tax positions. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Loss on derivatives - -69157 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Financial assistance netted against revenue on audited financial statements - 3392063 Cost of goods sold - -36826 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Cost of goods sold - -36826 Financial assistance netted against revenue on audited financial statements - 3392063 Golf Tournament 32570 32570 0 30740 CCI Breakfast 13604 13604 0 0 46174 46174 0 30740 30740 -30740 true YMCA of Greater Seattle 909 4th Ave Seattle WA 98104 910482710 501c3 37690 0 Support for the Washington State Alliance of WMCA's South Sound YMCA 2102 Carriage Dr SW Olympia WA 98502 910586473 501c3 10000 0 Support for Co-hosted email, area of greatest need recognition 2 0 SCHOLARSHIPS 4 195 0 Financial aid to low-income families for membership fees 8102 2593323 0 Financial aid for low-income families for program services 612 508267 0 Financial aid for low-income families for childcare 320 290278 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. THE ORGANIZATION MAINTAINS RECORDS TO SUBSTANTIATE THE AMOUNT OF THE SCHOLARSHIPS GRANTED AND THE SELECTION CRITERIA USED TO AWARD THE GRANTS. WHEN A SCHOLARSHIP IS AWARDED, IT IS PAID BY CHECK AND GENERALLY MAILED DIRECTLY TO THE RECIPIENT'S COLLEGE OR HOUSING AUTHORITY, ALONG WITH A TRANSMITTAL LETTER THAT STATES THAT THE SCHOLARSHIP MUST BE USED TO SUPPORT THE STATED PURPOSE. GRANTS SPECIFICALLY ALLOCATED FOR BOOKS ARE PAID DIRECTLY TO THE SCHOLARSHIP RECIPIENTS. X X X X X X false false false false false false false false false Charlie Davis President/CEO 331194 0 0 0 4190 0 26400 0 20713 0 382497 0 0 0 Satoko Thompson Vice President, Chief Financial Officer (CFO) 175902 0 5000 0 2894 0 15085 0 9343 0 208224 0 0 0 Brian Flattum VP/Chief Operating Officer 181614 0 7500 0 917 0 15305 0 10104 0 215440 0 0 0 Bruce Caudill Vice President/Chief Information Officer 169140 0 5000 0 1610 0 14401 0 14726 0 204877 0 0 0 Loren Johnson Property Development and Facilities Director 150069 0 0 0 3699 0 12728 0 19009 0 185505 0 0 0 Michelle Rose VP/Senior HR Officer 148601 0 5000 0 751 0 2388 0 16261 0 173001 0 0 0 Jose Gorospe Operations Director 135116 0 1000 0 1853 0 11104 0 9652 0 158725 0 0 0 A WASHINGTON STATE HOUSING FINANCE COMMISSION 911874730 93978LFY7 2016-07-13 8665000 BUILD YMCA FACILITY IN GIG HARBOR, WA false false false B WASHINGTON STATE HOUSING FINANCE COMMISSION 911874730 93978LFV3 2014-03-26 44040000 BUILD YMCA FACILITY IN SUMNER, WA AND REFUND SILVERDALE/KORUM BOND ISSUE. false false false A 3975000 0 8665000 0 0 0 0 0 0 0 8665000 0 2007 true false true true B 14735000 0 44040000 0 0 0 313228 0 0 21891715 21835057 0 2015 true false true true A false false false false 0.0 0.0 0.0 false false true B false false false false 0.0 0.0 0.0 false false true A false false false true true false false false true B false false false true true true COMMONWEALTH BANK 7.2 false false false false true A true B true Schedule K, Part IV HEDGING INSTRUMENTS FOR BOND CUSIP #983978LFV: HEDGE WITH SMBC CAPITAL MARKETS WITH A TERM OF 4.5 YEARS. Schedule K, Part I BOND ISSUES ISSUER NAME: WASHINGTON STATE HOUSING FINANCE COMMISSION DESCRIPTION OF PURPOSE: BUILD YMCA FACILITY IN GIG HARBOR, WA ISSUER NAME: WASHINGTON STATE HOUSING FINANCE COMMISSION DESCRIPTION OF PURPOSE: BUILD YMCA FACILITY IN SUMNER, WA AND REFUND SILVERDALE/KORUM BOND ISSUE. Schedule K, Part V Different Procedures to Undertake Corrective Action Issuer name: WASHINGTON STATE HOUSING FINANCE COMMISSION N/A Schedule K, Part IV, Line 2c COLUMN A Issuer name: WASHINGTON STATE HOUSING FINANCE COMMISSION The calculation for computing no rebate due was performed on 03/26/2019 Schedule K, Part V Different Procedures to Undertake Corrective Action Issuer name: WASHINGTON STATE HOUSING FINANCE COMMISSION N/A Schedule K, Part IV, Line 2c COLUMN B Issuer name: WASHINGTON STATE HOUSING FINANCE COMMISSION The calculation for computing no rebate due was performed on 03/26/2019 Form 990, Part VI, Line 1a Delegate broad authority to a committee The Finance Committee, Facilities Oversight Committee, and Executive Review Committee all comprise of the board members and act as a subcommittee of the Board of Directors to review the association's finance, capital projects, and CEO performance respectively. The Endowment Committee comprises of investment experts on voluntary advisory roles outside the Board of Directors to oversee the association's endowment account activities and investment. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons John Wibord and Tim Daly - Family relationship Form 990, Part VI, Line 11b Review of form 990 by governing body MEMBERS OF THE FINANCE COMMITTEE AND MANAGEMENT REVIEW THE DRAFT FORM 990 BEFORE IT IS FILED. UPON APPROVAL OF THE DRAFT, THEY SIGN AND DATE A DOCUMENT STATING THEY HAVE COMPLETED THEIR REVIEW. THE SIGNED STATEMENTS ARE KEPT WITH THE ORGANIZATION'S TAX RECORDS. Form 990, Part VI, Line 12c Conflict of interest policy BOARD MEMBERS AND TOP MANAGEMENT OFFICIALS ARE REQUIRED TO DISCLOSE, TO THE GOVERNING BODY, INTERESTS THAT COULD GIVE RISE TO A POSSIBLE CONFLICT OF INTEREST. THE GOVERNING BODY REGULARLY MONITORS COMPLIANCE. IF A CONFLICT EXISTS, THE MEMBER WITH THE CONFLICT MUST RECUSE THEMSELVE OF VOTING ON THE MATTER THAT CREATES THE CONFLICT. Form 990, Part VI, Line 15a Process to establish compensation of top management official COMPENSATION OF THE ORGANIZATION'S CEO IS VOTED ON BY THE GOVERNING BODY. PERFORMANCE REVIEWS, SURVEYS OF SIMILAR NON-PROFIT ORGANIZATIONS, AND COMPENSATION GUIDELINES FROM YMCA OF USA ARE USED TO DETERMINE COMPENSATION FOR BOTH THE CEO AND CFO. CFO COMPENSATION IS NOT VOTED ON BY THE GOVERNING BOARD. Form 990, Part VI, Line 15b Process to establish compensation of other employees THE EXECUTIVE COMMITTEE MADE UP OF BOARD MEMBERS REVIEWED THE COMPARATIVE OUTSIDE DATA THAT IS PROVIDED BY THE YMCA OF THE USA. THE PROCESS IS REVIEWED EACH YEAR IN DECEMBER. Form 990, Part VI, Line 19 Required documents available to the public FORM 990 AND FINANCIAL STATEMENTS ARE PROVIDED TO THE PUBLIC UPON REQUEST. Form 990, Part VIII, Line 2f Other Program Service Revenue - Total Revenue: , Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; - Total Revenue: , Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part XI, Line 8 Prior Period Adjustments The 2022 990 was completed before the audit was completed. Subsequently, adjustments were made to the audit for Right of Use Assets and related liabilities that are now reflected as a prior period adjustment. Form 990, Part XI, Line 9 Other changes in net assets or fund balances Unrealized loss on derivatives - -69157; FORM 990, PART VI, SECTION C, LINE 18 THE FORM 990 IS AVAILABLE TO THE PUBLIC UPON REQUEST, AND AT WWW.GUIDESTAR.ORG. FORM 990, PART XII, LINE 2C THE BOARD OF DIRECTORS APPOINT A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT. THE BOARD OF DIRECTORS SELECT AN INDEPENDENT ACCOUNTANT TO PERFORM THE AUDIT. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEARS.