2024-10-16T16:21:38-05:00 2023-12-31 363168081 SIKICH LLP 13400 BISHOPS LANE SUITE 300 BROOKFIELD WI 53005 990 2023-01-01 362174838 YMCA OF ROCK RIVER VALLEY YMCA 8154891245 200 Y BLVD ROCKFORD IL 61107 BRENT PENTENBURG CEO 8154891245 2024-10-08 1 0 HEATHER BONIFAS CPA P01711657 2627549400 2024-10-08 2023 2024-10-15 13:58:12Z BRENT PENTENBURG 200 Y BLVD ROCKFORD IL 61107 16319449 0 X WWW.ROCKRIVERYMCA.ORG X 1886 IL TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND, AND BODY. 18 18 720 355 0 0 7338686 3556199 8754773 10335905 247829 271406 646166 588372 16987454 14751882 0 0 0 0 8917114 9668439 0 0 408738 5612807 6573467 14529921 16241906 2457533 -1490024 32790890 31790025 11120691 10936099 21670199 20853926 X WITH A FOCUS ON YOUTH DEVELOPMENT, HEALTHY LIVING AND SOCIAL RESPONSIBILITY PROGRAM SERVICES STRENGTHEN A FOUNDATION OF COMMUNITY WITH AN ASSET BUILDING, CHARACTER DEVELOPMENT APPROACH. OUR GOAL IS TO HELP ALL PEOPLE LEARN, GROW AND THRIVE IN SPIRIT, MIND, AND BODY. 0 0 6733234 4897463 HEALTHY LIVING:THE Y IS COMMITTED TO IMPROVING AMERICA'S HEALTH AND WELL-BEING COMMUNITY BY COMMUNITY. WE BRING FAMILIES CLOSER TOGETHER, ENCOURAGE GOOD HEALTH AND FOSTER CONNECTIONS THROUGH FITNESS, SPORTS, FUN AND SHARED INTERESTS. AS A RESULT, 41,986 PEOPLE IN OUR COMMUNITY ARE RECEIVING THE SUPPORT, GUIDANCE AND RESOURCES THEY NEED TO ACHIEVE GREATER HEALTH IN SPIRIT, MIND AND BODY. THIS IS PARTICULARLY IMPORTANT AS OUR NATION STRUGGLES WITH CHRONIC DISEASE AND OBESITY. FAMILIES WRESTLE WITH WORK/LIFE BALANCE AND INDIVIDUALS SEARCH FOR PERSONAL FULFILLMENT. OUR PROGRAMS ARE ACCESSIBLE, AFFORDABLE AND OPEN TO ALL FAITHS, BACKGROUNDS, ABILITIES AND INCOME LEVELS. MEMBERSHP RATES HAD BEEN REDUCED MAKING BELONGING THE THE Y MORE AFFORDABLE. IN 2023 WE PROVIDED $1,127,607 IN FINANCIAL ASSISTANCE TO PEOPLE WHO OTHERWISE MANY NOT HAVE BEEN ABLE TO AFFORD TO PARTICIPATE. 5705960 3928284 YOUTH DEVELOPMENT:OUR YMCA IS COMMITTED TO NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN WE BELIEVE ALL KIDS HAVE GREAT POTENTIAL AND DESERVE THE OPPORTUNITY TO DISCOVER WHO THEY ARE AND WHAT THEY CAN ACHIEVE. THAT'S WHY WE HELP YOUNG PEOPLE CULTIVATE THE VALUES, SKILLS AND RELATIONSHIPS THAT LEAD TO POSITIVE BEHAVIORS, BETTER HEALTH AND EDUCATIONAL ACHIEVEMENT. OUR YMCA PROGRAMS, SUCH KIDS' TIME AFTER SCHOOL CARE, OFFER A RANGE OF EXPERIENCES THAT ENRICH SOCIAL-EMOTIONAL, COGNITIVE AND PHYSICAL GROWTH. EXPENSES INCLUDE SUBSIDIES AND DIRECT FINANCIAL ASSISTANCE THAT MAKE PARTICIPATION POSSIBLE FOR OVER 1,000 OF THE YOUNG PEOPLE WE ENGAGE. 299338 1404174 SOCIAL RESPONSIBILITY:OUR YMCA BELIEVES IN GIVING BACK AND SUPPORTING OUR NEIGHBORS. WE HAVE BEEN LISTENING AND RESPONDING TO OUR COMMUNITY'S MOST CRITICAL SOCIAL NEEDS FOR MORE THAN 135 YEARS. WE RAISE FUNDS TO ENSURE EVERYONE HAS ACCESS TO THE Y. WE STRIVE TO REMOVE BARRIERS AND STRENGTHEN OUR COMMUNITY. 606140 FACILITY RENTALS AND MERCHANDISE SALES 606140 12738532 1 1 0 0 0 0 0 0 1 1 1 0 0 1 1 1 1 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 0 0 0 0 0 0 1 5 0 720 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 18 18 0 0 0 0 1 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 IL X JAN TULLOCK 8154891270 200 Y BLVD ROCKFORD IL 61107 BRIDGET FRENCH DIRECTOR 2.00 X 0 0 0 DR KATHLEEN KELLY SECRETARY 2.00 X X 0 0 0 AMY OTT PAST CVO 2.00 X X 0 0 0 STEVE ROSELLA DIRECTOR 2.00 X 0 0 0 SKIP TROTTER CVO 2.00 X X 0 0 0 KEITH AKRE CHAIR OF FINANCE COMMITTEE 2.00 X X 0 0 0 MARY MCNAMARA BERNSTEN DIRECTOR 2.00 X 0 0 0 CHARO CHANEY DIRECTOR 2.00 X 0 0 0 JORGE HERRERA DIRECTOR 2.00 X 0 0 0 JAMES FAMBRO VICE CVO 2.00 X X 0 0 0 CHERYL FLOYD DIRECTOR 2.00 X 0 0 0 JOHN ROSE DIRECTOR 2.00 X 0 0 0 TAMIR BELL DIRECTOR 2.00 X 0 0 0 PATTI DEWANE DIRECTOR 2.00 X 0 0 0 DR JARED ERDMIER DIRECTOR 2.00 X 0 0 0 TONI VANDER HEYDEN DIRECTOR 2.00 X 0 0 0 DR TERRELL YARBROUGH DIRECTOR 2.00 X 0 0 0 ROBERT YOUNG DIRECTOR 2.00 X 0 0 0 JAMES ROZINSKY DIRECTOR 2.00 X 0 0 0 BRENT PENTENBURG CEO 40.00 X 194300 0 34395 TRISHA TOUSANT COO 40.00 X 133000 0 29650 ALAN TSAO CFO 40.00 X 133500 0 29690 MICHELLE GORHAM CDO 40.00 X 120000 0 9600 AUDREY KUNERT CHIEF OF PEOPLE/CULTURE OF 40.00 X 113000 0 20456 693800 0 123791 5 0 1 0 0 61175 551143 2943881 955 3556199 MEMBERSHIP REVENUE 624100 4897463 4897463 CHILDCARE REVENUE 624410 3257645 3257645 COMMUNITY OUTREACH 624100 1404174 1404174 CAMP WINNEBAGO REVENUE 624100 670639 670639 RENTALS,TOWEL SERVICE 624100 105984 105984 10335905 139286 139286 443024 0 443024 443024 443024 1646691 1514571 132120 132120 132120 51995 61175 52996 -1001 -1001 MISCELLANEOUS REVENUE 624100 146349 57132 89217 146349 14751882 10836061 0 359622 554536 448549 89694 16293 7607777 6153732 1230523 223522 310260 250961 50183 9116 508532 411338 82253 14941 687334 555967 111173 20194 54846 54846 35448 35448 25880 25880 136863 36462 98674 1727 268922 28317 140509 100096 367095 4431 361091 1573 1972093 1945133 26960 376880 15856 361024 1287464 1285005 2459 PROGRAM SUPPLIES 1091629 1091629 EMPLOYEE EXPENSES 443195 351407 78276 13512 OTHER OPERATING EXPENSE 268515 159745 101006 7764 BANK FEES 244637 244637 16241906 12738532 3094636 408738 1888722 1342197 319790 1059022 388455 1141138 2255489 482820 13855 14624 47355258 27097832 19762705 20257426 5811727 4856361 2350147 2636437 32790890 31790025 738182 1081078 612622 620173 9651597 9093883 118290 140965 11120691 10936099 X 16678837 16670602 4991362 4183324 21670199 20853926 32790890 31790025 X -1490024 390447 283305 X X 0 1 X 1 0 X 1726536 1524279 5781789 7338686 3556199 19927489 9642113 5923731 6991085 9237370 10836061 42630360 11368649 7448010 12772874 16576056 14392260 62557849 139580 108388 375165 227333 94054 944520 0 139580 108388 375165 227333 94054 944520 61613329 56250 71220 113052 149226 139286 529034 56250 71220 113052 149226 139286 529034 101153 170748 89217 361118 11424899 7519230 12987079 16896030 14620763 63448001 0.97110 0.97270 0.00830 0.00760 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2021 AMOUNT: $ 101,153. 2022 AMOUNT: $ 170,748. 2023 AMOUNT: $ 89,217. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 5591655 120000 534302 1611243 4634714 3847348 2421882 -439184 238391 5591655 3486242 544914 379795 563603 3847348 3189540 389942 93240 3486242 3160484 518992 489936 3189540 0.90074 0.09925 0.00000 0 0 1031653 1031653 31264934 15595738 15669196 3046690 2554491 492199 10716689 8947603 1769086 1295292 1295292 20257426 PERPETUAL TRUST ACCOUNTS 2558778 CSV LIFE INSURANCE 77659 2636437 AMOUNTS DUE TO OTHER ORGANIZATIONS (CUSTODIAL FUNDS) 140965 140965 X 15644640 390447 205000 297312 892759 14751881 0 14751881 16460913 205000 14007 219007 16241906 0 16241906 PART IV, LINE 2B: THE YMCA OF ROCK RIVER VALLEY HOLDS FUNDS FOR TAX EXEMPT ORGANIZATIONS ASSOCIATED WITH THE YMCA PART V, LINE 4: THE PURPOSE OF THE ENDOWMENT FUND IS TO PERPETUATE THE PROGRAMS OF THE YMCA OF ROCK RIVER VALLEY BY BUILDING AN ASSET BASE TO ENSURE ITS FINANCIAL STABILITY. IN ORDER TO PRESERVE THE PURCHASING POWER OF THE FUND, DISTRIBUTIONS MAY BE MADE DURING THE CURRENT FISCAL YEAR OF UP TO 5% OF THE AVERAGE MARKET VALUE OF INVESTMENTS OVER THREE (3) YEARS AS OF AUGUST 31. EARNINGS FROM UNRESTRICTED GIFTS MAY BE USED FOR SCHOLARSHIP, SPECIAL PROGRAM ENHANCEMENTS, SPECIALIZED EQUIPMENT, FACILITY MAINTENANCE, OR SPECIAL CAPITAL PROJECTS. EARNINGS FROM RESTRICTED GIFTS WILL BE DIRECTED ACCORDING TO THE DONORS WISHES. PART X, LINE 2: THE YMCA IS A NOT-FOR-PROFIT ORGANIZATION WHICH IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AS OTHER THAN A PRIVATE FOUNDATION. THE ORGANIZATION EVALUATES THEIR UNCERTAIN TAX POSITIONS ON AN ANNUAL BASIS, AND THERE HAVE BEEN NO RECORDED UNCERTAIN TAX POSITIONS RECORDED IN 2023 AND 2022. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. THE ORGANIZATION FILES VARIOUS FEDERAL OR STATE NON-PROFIT TAX RETURNS. THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL OR STATE EXAMINATIONS BY TAX AUTHORITIES FOR TAX YEARS PRIOR TO 2020. PART XI, LINE 2D - OTHER ADJUSTMENTS: ADDITIONAL SPECIAL EVENT EXPENSES 14,007. CHANGE IN BENEFICIAL INTEREST OF TRUST 283,305. PART XII, LINE 2D - OTHER ADJUSTMENTS: ADDITIONAL SPECIAL EVENT EXPENSES 14,007. COMMUNITY BREAKFAST 20770 20770 5433 1945 COMMUNITY DINNER 79395 40405 38990 1000 900 15625 18234 9859 1 13005 13005 113170 61175 51995 1000 900 21058 18234 11804 52996 -1001 X X X 0 0 0 0 0 0 0 0 0 BRENT PENTENBURG CEO 181808 0 7500 0 4992 0 15145 0 19250 0 228695 0 0 0 ALAN TSAO CFO 130500 0 0 0 3000 0 10440 0 19250 0 163190 0 0 0 TRISHA TOUSANT COO 130000 0 0 0 3000 0 10400 0 19250 0 162650 0 0 0 A ILLINOIS FINANCE AUTHORITY 891091967 2017-07-25 9500000 REFINANCED EXISTING DEBT 0 0 0 A 9500000 190000 9310000 2018 0 0 1 1 A 0 0 0 0 0 0 1 A 0 1 0 0 1 0 0 0 1 A 1 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE AUDIT/FINANCE COMMITTEE IS PRESENTED WITH THE 990 AND AFTER REVIEW, THE COMMITTEE NOTIFIES THE FULL BOARD OF THEIR REVIEW AND APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C THE POLICY CONTAINS AN AFFIRMATION STATEMENT AT THE END THAT KEY INDIVIDUALS SIGN. EACH YEAR, THE BOARD MEMBERS REVIEW WHAT THEY ORIGINALLY SIGNED, MAKE CHANGES AS ARE NECESSARY AND AFFIRM AGAIN THAT EVERYTHING IS TRUE AND CORRECT. IF SOMEONE HAS A CONFLICT ON AN ISSUE THAT WAS BEING VOTED ON, THEY WOULD BE EXPECTED TO ABSTAIN. IF THEY DID NOT OFFER TO ABSTAIN, THE BOARD CHAIR WOULD ASK THAT THEY ABSTAIN. FORM 990, PART VI, SECTION B, LINE 15 THE YMCA USES THE HAY PLAN AS PRESENTED BY YUSA. EACH POSITION HAS A WRITTEN JOB DESCRIPTION THAT IS RATED TO ARRIVE AT A GRADE OR POINT LEVEL. MANAGEMENT LEVEL POSITIONS RECEIVE POINTS THAT ARE THEN CONVERTED INTO THE MID-POINT FOR THE POSITION BY APPLYING A DOLLAR/POINT VALUE AND A DOLLAR BASE. THEN THERE IS A -20% SPREAD TO ARRIVE AT THE MINIMUM AND A +20% FOR THE MAXIMUM SALARY FOR THE POSITION. THE USE OF THE NATIONAL Y PLAN MAKES IT POSSIBLE FOR THE YMCA TO COMPARE SALARY RANGES OF SIMILAR POSITIONS AT OTHER YMCA'S. FORM 990, PART VI, SECTION C, LINE 19 TAX RETURN IS AVAILABLE UPON REQUEST. FINANCIAL STATEMENTS AND POLICIES ARE AVAILABLE AT THE Y. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST IN PERPETUAL TRUSTS 283,305. FORM 990, PART XI, LINE 2C NO CHANGE IN PROCESS OF SELECTION OF AUDITOR OR OVERSIGHT OF AUDIT