2024-06-14T10:27:12+00:00 2023-12-31 010493997 One River CPAs 46 Firstpark Drive Oakland ME 04963 990 2023-01-01 010211567 YOUNG MENS CHRISTIAN ASSOCIATION OF AUBURN-LEWISTON YOUN 2077954095 62 Turner Street Auburn ME 04210 STEVEN WALLACE CHIEF EXECUTIVE OFFICER 2077954095 2024-06-14 true Steven Wallace 999009999 true Brett Jensen CPA P01888543 2078731603 2023 2023-04-26 12:10:37Z STEVEN WALLACE 62 Turner Street Auburn ME 04210 4458247 false X WWW.ALYMCA.ORG X 1868 ME THE AUBURN-LEWISTON YMCA IS A CHARACTER-BUILDING ORGANIZATION DEDICATED TO STRENGTHENING CHRISTIAN PRINCIPLES OF CARING, HONESTY, RESPECT AND RESPONSIBILITY THROUGH PROGRAMS THAT WILL BUILD A HEALTHY SPIRIT, MIND AND BODY FOR ALL REGARDLESS OF ABILITY TO PAY. 16 16 161 278 0 0 1103895 700892 1925486 2204949 40812 194574 111931 262132 3182124 3362547 0 0 2799126 2798427 0 44020 1016996 1167492 3816122 3965919 -633998 -603372 8141837 7806808 1449683 1348974 6692154 6457834 THE AUBURN-LEWISTON YMCA IS A CHARACTER-BUILDING ORGANIZATION DEDICATED TO STRENGTHENING CHRISTIAN PRINCIPLES OF CARING, HONESTY, RESPECT AND RESPONSIBILITY THROUGH PROGRAMS THAT WILL BUILD A HEALTHY SPIRIT, MIND AND BODY FOR ALL REGARDLESS OF ABILITY TO PAY. false false 1410799 893477 Early Childhood Education - ECE is one of the staples of the modern YMCA. Although this program is a sizeable portion of our revenue, it concurrently is the largest component of our expenses, too - especially SBT. With all ratio based care, the more participants you can put into a room, the better. With ECE, the ratios of care for "staff:children" are Infant 2:8, Older Infant 2:9, Toddler 2:10, Preschool 2:14, and PreK 2:20. To help offset revenue loss in the Infant through Toddler rooms, our strategy has been to partner with other organizations to provide services at locations other than the YMCA. This strategy has worked successfully at Temple Shalom, a Jewish Synagogue, and we are looking forward to opening a new center in Rumford in 2025. 1340259 892754 Fitness and Wellness - Fitness and Wellness programming at the YMCA of Auburn-Lewiston is mostly accomplished through membership subscription to the Y's three (3) local fitness centers: Y@Turner Street in Auburn, Y@CMMC in Lewiston, and Y@HCS in Lewiston. While yoga, group exercise, cycling classes and other programs are included in membership benefits, there are also premium programs that are fee-for-service, such as personal training, nutrition counseling, and chronic condition coaching to name a few. With the purchase of the Health Club and Spa, Fitness & Membership also includes aquatics programming, such as free swim, classes, and use of hot tub and sauna. 775940 472986 Youth Development - Youth Development has three major components: Before and After School, Y Day & Kids Camp, and Youth Sports. All of these components serve kiddos in the primary age range of 5 to 12 years old, but youth sports, such as swimming and gymnastics, may include youth up to 18 years old. When appropriate, transportation to and from school or camp is provided by the YMCA. The unique part of youth development programming is none of the three components goes year around. This makes them complimentary in a sense yet require extra staffing during programming because of the difficulty of finding staff who have all the required skills, abilities, knowledge, and experience. Due to growth potential and community needs in these areas, we will launch a capital campaign to do major renovations to the Y's Outdoor Learning and Education Center in 2024/2025. 3526998 true true false false false false false false true true false false true false true true false false false false false false false false false false false false false false false false false false false false false true false false false false false false false false true 8 0 true 161 true false false false false false true true false false false false false false X 16 16 false false false false false false false true true false false false true true true true true true false false X X STEVEN WALLACE 2077954095 62 TURNER STREET AUBURN ME 04210 ALAN HAHNEL PAST PRESIDENT 1.0 X X 0 0 0 GLEN HOLMES PRESIDENT & CVO 1.0 X X 0 0 0 KAREN WHITE SECRETARY 1.0 X X 0 0 0 LENA-JO HARTLEY VICE CHAIR 1.0 X X 0 0 0 STEVEN ENGLISH TREASURER 1.0 X X 0 0 0 BRIAN O'MALLEY DIRECTOR 1.0 X 0 0 0 BRIAN WOOD DIRECTOR 1.0 X 0 0 0 COREY BOUYEA DIRECTOR 1.0 X 0 0 0 DONALD HINKLEY DIRECTOR 1.0 X 0 0 0 DR RAY STONE DIRECTOR 1.0 X 0 0 0 GABRIELLE RUSSELL DIRECTOR 1.0 X 0 0 0 JEFF GOSSELIN DIRECTOR 1.0 X 0 0 0 JOHN GENDRON DIRECTOR 1.0 X 0 0 0 JOSEPH PERRYMAN DIRECTOR 1.0 X 0 0 0 STEPHEN COSTELLO DIRECTOR 1.0 X 0 0 0 TJ ABACHA DIRECTOR 1.0 X 0 0 0 STEVEN WALLANCE CHIEF EXECUTIVE OFFICER 40.0 X 114830 0 9809 114830 0 9809 1 false false false 0 42500 0 0 0 198801 459591 194353 700892 Youth Development 1267900 1267900 Social Responsibility 838486 838486 Healthy Living 98563 98563 0 0 0 0 2204949 69328 69328 34270 34270 0 34270 34270 1203324 1078078 125246 0 125246 125246 12455 17622 -5167 -5167 MISCELLANEOUS REVENUE 900099 233029 54268 178761 0 0 0 0 233029 3362547 2259217 0 402438 0 0 114830 114830 2236002 2058005 153409 24588 101106 80608 19487 1011 170851 157183 12397 1271 175638 161587 12295 1756 28808 26746 2062 126729 117660 9069 0 25850 23427 2423 6196 6196 2671 2671 156824 141845 14979 8477 7799 678 30135 30135 47573 47573 0 0 167371 154581 12790 86364 79455 6909 PROGRAM EXPENSES 176608 163997 12611 REPAIR AND MAINTENANCE 112815 103790 9025 SUPPLIES 49433 43567 5866 STAFF AND BOARD EXPENSES 33908 31195 2713 107730 88978 5781 12971 3965919 3526998 394901 44020 284058 190777 92402 73955 59170 32194 309825 130003 0 0 0 0 27830 35905 5867752 1935121 3846306 3932631 2756689 2557157 0 0 765557 854186 8141837 7806808 241141 182676 0 51195 56184 0 0 0 0 0 1157347 1110114 0 0 0 0 1449683 1348974 X 5786797 5505648 905357 952186 0 0 0 6692154 6457834 8141837 7806808 X -603372 299754 -19331 88629 X false true X true false X 854946 938409 2286984 1000040 700592 5780971 1475558 1681960 1578251 1984127 2259217 8979113 0 0 0 2330504 2620369 3865235 2984167 2959809 14760084 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 14760084 498147 -7341 61688 77989 103598 734081 0 498147 -7341 61688 77989 103598 734081 0 81354 21684 27745 16872 178761 326416 2910005 2634712 3954668 3079028 3242168 15820581 0.9330 0.9075 0.05 0.06 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - , COLUMN A - 81354.0, COLUMN B - 21684.0, COLUMN C - 27745.0, COLUMN D - 16872.0, COLUMN E - 178761.0, COLUMN F - 326416.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2789257 498368 707340 9032 2571253 3478119 -521288 157340 10234 2789257 3119847 525519 156957 10290 3478119 3013727 426050 312401 7529 3119847 2615100 547668 149041 3013727 1.0 0.0 0.0 false false 1352265 1352265 2748134 1191823 1556311 628559 491088 137471 1138794 252210 886584 3932631 Beneficial interests in charitable trusts 854186 854186 0 X 3785423 299754 16871 106251 422876 3362547 0 0 3362547 4000412 16871 17622 34493 3965919 0 0 3965919 Schedule D, Part V, Line 4 Intended uses of endowment funds To support the capital campaign and mission of the Organization. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE ORGANIZATION DOES NOT BELIEVE IT HAS DONE ANYTHING DURING THE PAST YEAR THAT WOULD JEOPARDIZE ITS TAX EXEMPT STATUS AT EITHER THE STATE OR FEDERAL LEVEL. THE ORGANIZATION REPORTS ITS ACTIVITIES TO THE IRS IN AN ANNUAL INFORMATION RETURN. THESE FILINGS ARE SUBJECT TO REVIEW BY THE TAX AUTHORITIES GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 CHANGE IN BENEEFICIAL INTEREST IN CHARITABLE TRUSTS - 88629 DIRECT SPECIAL EVENT EXPENSES - 17622 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 DIRECT SPECIAL EVENT EXPENSES - 17622 X 1 193300 Market value X SIGNS AND MISC SUPPLIES 8 1053 Market value 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Other - SIGNS AND MISC SUPPLIES NUMBER OF CONTRIBUTIONS Form 990, Part VI, Line 11b Review of form 990 by governing body ONE RIVER CPAS PRESENTS TO THE FINANCE AND EXECUTIVE TEAM ONCE COMPLETE; ONCE APPROVED AT THAT LEVEL, THE BOARD CHAIR AND TREASURER WILL BRING TO THE BOARD. IF NEEDED, ONE RIVER WILL BE ASKED TO PRESENT TO THE FULL BOARD OF DIRECTORS. Form 990, Part VI, Line 12c Conflict of interest policy THE ORGANIZATION MONITORS AND ENFORCES COMPLIANCE WITH THE POLICY BY ADDRESSING IT AT COMMITTEE AND BOARD MEETINGS IF THERE ARE ANY PROBLEMS. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE ORGANIZATION DETERMINES COMPENSATION BY COMPARING WAGES OF SIMILAR ORGANIZATIONS, WAGES IN THE SAME GEOGRAPHICAL AREA AND BY DATA PROVIDED BY THE NATIONAL YMCA. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE 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 9 Other changes in net assets or fund balances CHANGE IN BENEFICIAL INTEREST IN CHARITABLE TRUST - 88629;