2024-06-13T18:44:11+00:00 2023-12-31 911663574 LARSON GROSS PLLC 2211 RIMLAND DR STE 422 BELLINGHAM WA 98226 990 2023-01-01 910482690 WHATCOM FAMILY YOUNG MEN'S CHRISTIAN ASSOCIATION WHAT 3607338630 1256 State Street Bellingham WA 98225 Bill Ziels CEO/Executive Director 3607338630 2024-06-14 true Bill Ziels 999009999 TANYA SILVES CPA P00849946 3607344280 2023 2023-04-26 12:10:37Z WHATCOM FAMILY YMCA Bill Ziels 1256 State Street Bellingham WA 98225 9197307 false X WWW.WHATCOMYMCA.COM X 1890 WA TO BE AN ASSOCIATION OF INDIVIDUALS WITH SHARED VALUES WHICH ENHANCE THE COMMUNITY THROUGH PROGRAMS FOR THE SPIRIT, MIND AND BODY. 11 11 471 457 0 0 3354098 2890815 5035211 5969636 23395 135094 40620 112614 8453324 9108159 264890 402657 0 4458421 5966073 0 88815 1553978 2043914 6277289 8412644 2176035 695515 9681045 11697094 550787 1749679 9130258 9947415 WHATCOM FAMILY YMCA (THE YMCA) IS A 501(C)(3) ASSOCIATION ORGANIZED TO ADVANCE THE CAUSE OF STRENGTHENING COMMUNITY THROUGH YOUTH DEVELOPMENT, HEALTHY LIVING, AND SOCIAL RESPONSIBILITY. THE YMCA IS AN ASSOCIATION OF MEN, WOMEN, AND CHILDREN COMMITTED TO BRINGING ABOUT LASTING PERSONAL AND SOCIAL CHANGE. WITH A FOCUS ON NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN, IMPROVING THE COMMUNITY'S HEALTH AND WELL-BEING AND PROVIDING OPPORTUNITIES TO GIVE BACK AND SUPPORT NEIGHBORS, THE YMCA ENABLES YOUTH, ADULTS, FAMILIES AND COMMUNITIES TO BE HEALTHY, CONFIDENT, CONNECTED AND SECURE. false false 6443180 236932 4727401 YOUTH DEVELOPMENT - The Whatcom Family 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 as Early Learning, After School Enrichment, Youth Institute, Summer Camps and Youth Sports offer a range of experiences that enrich social-emotional, cognitive and physical growth. During 2023, we provided over $223,000 in scholarships and assistance to people who otherwise may not have been able to afford to participate. 1425697 165725 1241099 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. 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. In 2023, we provided over $149,000 in scholarships and assistance to people who otherwise may not have been able to afford to participate. 111849 5497 SOCIAL RESPONSIBILITY - The Whatcom Family 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 118 years. YMCA programs such as weekly food deliveries to those suffering from food insecurity, free water safety classes to help prevent drownings, and our open door policy, which states that no one is ever turned away for lack of funds, are examples of how we deliver training, resources and support that empower our neighbors to effect change, bridge gaps and overcome obstacles. In 2023, we engaged over 10,500 YMCA members, participants and volunteers in activities that strengthen our community and pave the way for future generations to thrive. 7980726 true true false false false false false false true true false false true true false true false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false true 4 0 true 471 true false false false false false false false false false false false false X 11 11 false false false false false false false true true false false true true true true true true true true false WA X Donatas Pocus 3607338630 1256 STATE STREET BELLINGHAM WA 98225 Bryce Fegley Treasurer 2.0 X X 0 0 0 Kirsten Barron CVO 2.0 X X 0 0 0 Elliot Kuida Board Member 1.0 X 0 0 0 Giang Ha Board Member 1.0 X 0 0 0 Justin Remaklus Board Member 1.0 X 0 0 0 Kait Whiteside Board Member 1.0 X 0 0 0 Kyle Gebhardt Board Member 1.0 X 0 0 0 Pamela Kiesner Board Member 1.0 X 0 0 0 Pat Simons Board Member 1.0 X 0 0 0 Shannon Terrell Board Member 1.0 X 0 0 0 Vinson Latimore Board Member 1.0 X 0 0 0 Bill Ziels Executive Director 40.0 X 129117 0 17523 129117 0 17523 1 false false false 0 45000 0 0 0 2360221 485594 0 2890815 Childcare Revenue -- Infant/Toddler/Preschool 2257037 2257037 Childcare Revenue -- School Age 1268371 1268371 Membership Revenue 1143048 1143048 Day Camp Revenue 396476 396476 Resident Camp Revenue 0 0 904704 904704 0 0 5969636 135094 135094 150059 87856 62203 0 62203 62203 0 0 0 0 0 0 0 0 4204 1292 2912 2912 Other income 900099 47499 1449 46050 0 0 0 0 47499 9108159 5973997 0 243347 402657 402657 0 0 146640 87984 58656 4971028 4859667 42040 69321 240671 226921 10214 3536 163904 160547 691 2666 443830 429244 7205 7381 31276 31276 67882 64705 3177 0 20561 12453 2197 5911 181110 154885 26225 152482 130313 22169 400622 378796 21826 42909 37914 4995 141 80 61 93987 93987 0 0 365362 335145 30217 95453 81135 14318 SUPPLIES 311189 309986 1203 Bad debt 10165 10165 REPAIRS & MAINTENANCE 183955 175689 8266 86820 38618 48202 0 8412644 7980726 343103 88815 2466427 1495696 1234307 1917449 1000189 188585 103627 218862 0 0 0 0 33248 66351 10036644 5007107 3313356 5029537 1226628 1393326 0 0 303263 1387288 9681045 11697094 417258 452313 133529 137031 0 0 0 0 0 0 0 0 0 1160335 550787 1749679 8458418 9257325 671840 690090 9130258 9947415 9681045 11697094 695515 155036 -33394 0 X false true X true false X 697888 1257299 2851895 3354097 1635493 9796672 6115780 4145880 3996429 5035211 7224958 26518258 0 0 0 0 0 0 0 0 0 0 0 0 120000 80000 0 0 0 200000 6933668 5483179 6848324 8389308 8860451 36514930 0 19846 27087 24241 1627 72801 0 0 0 0 0 0 0 19846 27087 24241 1627 72801 36442129 218024 197858 211057 172630 285153 1084722 0 0 0 0 0 0 218024 197858 211057 172630 285153 1084722 0 0 0 0 0 0 73145 306480 7328 0 51703 438656 7224837 5987517 7066709 8561938 9197307 38038308 0.9580 0.9596 0.03 0.03 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - GYM RENTAL, COLUMN A - 4975.0, COLUMN B - 400.0, COLUMN C - , COLUMN D - , COLUMN E - 300.0, COLUMN F - 5675.0; DESCRIPTION - MISCELLANEOUS, COLUMN A - 9289.0, COLUMN B - 284898.0, COLUMN C - 7328.0, COLUMN D - , COLUMN E - 46050.0, COLUMN F - 347565.0; DESCRIPTION - TOWEL/LOCKER FEES, COLUMN A - 53180.0, COLUMN B - 19830.0, COLUMN C - , COLUMN D - , COLUMN E - 1149.0, COLUMN F - 74159.0; DESCRIPTION - SALES OF INVENTORY, COLUMN A - 5701.0, COLUMN B - 1352.0, COLUMN C - , COLUMN D - , COLUMN E - 4204.0, COLUMN F - 11257.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1226628 0 166698 0 1393326 1393876 50000 -168577 48671 1226628 1248642 193734 48500 1393876 1179365 154170 84893 1248642 956816 2000 220549 0 1179365 0.68 0.15 0.17 false false 471620 471620 8584902 4336408 4248494 532110 384823 147287 448012 285876 162136 5029537 OTHER ASSET 28154 In-Kind Rent Receivable, net 241715 RIGHT-OF-USE Asset, net 1117419 1387288 RIGHT-OF-USE Liability, net 1160335 1160335 8949686 155036 -402657 -247621 9197307 -89148 -89148 9108159 8132529 33394 89148 122542 8009987 402657 402657 8412644 Schedule D, Part V, Line 4 Intended uses of endowment funds TO PROVIDE FOR THE OPERATING AND SPECIAL PROGRAMS OF THE YMCA, INCLUDING YOUTH DEVELOPMENT, HEALTHY LIVING AND SOCIAL RESPONSIBILITY. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Scholarships and Assistance - -402657 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Rental Expenses net with Rental Revenue - -87856 Cost of Sales net with Sales Revenue - -1292 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Rental Expenses net with Rental Revenue - 87856 Cost of sales net with sales revenue - 1292 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Scholarships and assistance - 402657 true Scholarships - Memberships 918 149234 FMV Discounted Memberships Scholarships - Programs 862 253423 FMV Discounted program fees Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Scholarships and assistance are based on need. Members submit an application for assistance which is reviewed and approved by management. Form 990, Part VI, Line 11b Review of form 990 by governing body FORM 990 WILL BE MADE AVAILABLE BY THE EXECUTIVE DIRECTOR TO THE BOARD OF DIRECTORS TO REVIEW AND MAKE RECOMMENDATIONS FOR CHANGES IF NEEDED. THE FINAL RETURN IS APPROVED BY THE BOARD OF DIRECTORS PRIOR TO FILING. Form 990, Part VI, Line 12c Conflict of interest policy ANNUAL SURVEY COLLECTED BY EXECUTIVE DIRECTOR Form 990, Part VI, Line 15a Process to establish compensation of top management official EXECUTORY REVIEW, WHICH CONSISTS OF COLLECTING INFORMATION FROM THE YMCA USA AND REGIONAL OFFICES TO DETERMINE REASONABLE SALARY. CONSIDERATION IS GIVEN FOR TIME IN CURRENT POSITION AND COMPARABLE SALARIES FOR SIMILAR POSITIONS. Form 990, Part VI, Line 15b Process to establish compensation of other employees EXECUTORY REVIEW, WHICH CONSISTS OF COLLECTING INFORMATION FROM THE YMCA USA AND REGIONAL OFFICES TO DETERMINE REASONABLE SALARY. CONSIDERATION IS GIVEN FOR TIME IN CURRENT POSITION AND COMPARABLE SALARIES FOR SIMILAR POSITIONS. Form 990, Part VI, Line 19 Required documents available to the public DOCUMENTS ARE AVAILABLE UPON REQUEST. THIS OPTION IS NOTED IN THE BROCHURE AND NEWSLETTERS SENT TO ALL MEMBERS. Form 990, Part VIII, Line 2f Other Program Service Revenue Other Program Revenue - Total Revenue: 904704, Related or Exempt Function Revenue: 904704, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Residence Revenue - Total Revenue: 0, Related or Exempt Function Revenue: 0, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;