2024-07-30T14:26:17-04:00 2023-12-31 010440155 RUNYON KERSTEEN OUELLETTE 20 LONG CREEK DR SOUTH PORTLAND ME 04106 990 2023-01-01 010211813 PENOBSCOT BAY YMCA PENO 2072363375 116 UNION STREET PO BOX 840 ROCKPORT ME 04856 WHITNEY FILES CEO 2072363375 2024-07-08 true AMY CHASSE P00967183 2077732986 2024-07-08 2023 2024-08-08 14:25:15Z WHITNEY FILES 116 UNION STREET ROCKPORT ME 04856 6646036 false X WWW.PENBAYYMCA.ORG X 1915 ME THE PENOBSCOT BAY YMCA IS A CORNERSTONE OF OUR HEALTHY COMMUNITY, FOSTERING PARTNERSHIPS, PROVIDING PROGRAMS AND SERVICES AND PROMOTING YOUTH DEVELOPMENT, HEALTHY LIVING AND SOCIAL RESPONSIBILITY TO IMPROVE THE QUALITY OF LIFE FOR EVERYONE. 16 16 195 106 0 1763367 2458778 3518174 3940202 51205 116454 94804 129799 5427550 6645233 94548 110044 0 3067604 3494891 0 202852 1555513 1819336 4717665 5424271 709885 1220962 11465875 13022765 1297011 1338972 10168864 11683793 X THE PENOBSCOT BAY YMCA IS A CORNERSTONE OF OUR HEALTHY COMMUNITY, FOSTERING PARTNERSHIPS, PROVIDING PROGRAMS AND SERVICES AND PROMOTING YOUTH DEVELOPMENT, HEALTHY LIVING AND SOCIAL RESPONSIBILITY TO IMPROVE THE QUALITY OF LIFE FOR EVERYONE. false false 2321832 72604 2333891 WELLNESS/GRANTS - THROUGH FITNESS, AQUATICS, RECREATIONAL, SOCIAL AND OTHER WELLNESS ACTIVITIES, THE PENOBSCOT BAY YMCA TEACHES THE Y'S CORE VALUES OF CARING, HONESTY, RESPECT, AND RESPONSIBILITY. MEMBERS AND PROGRAM PARTICIPANTS RANGE IN AGE FROM INFANTS TO SENIOR CITIZENS, AND WE SERVE APPROXIMATELY 11,000 PEOPLE ANNUALLY, INCLUDING 4,600 MEMBERS, AT OUR FACILITIES IN ROCKPORT, ROCKLAND AND NORTH HAVEN AND THROUGH COMMUNITY OUTREACH EFFORTS IN SCHOOLS, LIBRARIES, AND SENIOR LIVING COMMUNITIES. BY CREATING COMMUNITY COLLABORATIONS, AND THANKS TO GOVERNMENT AND FOUNDATION GRANT FUNDING, OUR COMMUNITY HEALTH OUTREACH DEPARTMENT OFFERS SUBSTANCE ABUSE PREVENTION, TOBACCO USE PREVENTION, AND NUTRITION EDUCATION PROGRAMS. THE PENOBSCOT BAY YMCA WELCOMES EVERYONE REGARDLESS OF ABILITY, AGE, CULTURAL BACKGROUND, ETHNICITY, FAITH,GENDER, GENDER EXPRESSION, GENDER IDENTITY, IDEOLOGY, INCOME, NATIONAL ORIGIN, RACE OR SEXUAL ORIENTATION. MEMBERSHIP AND PROGRAM FEES ARE BASED ON AFFORDABILITY WITH FINANCIAL ASSISTANCE AVAILABLE FOR THOSE WHO CANNOT AFFORD TO PAY OUR FEES. IN 2023, WE PROVIDED MEMBERSHIP AND PROGRAM ASSISTANCE TO 22% OF OUR MEMBERS. 2084910 37440 1365028 CHILDCARE - OUR Y'S THREE EARLY LEARNING AND FOUR AFTER SCHOOL PROGRAMS OFFER QUALITY AND LICENSED CARE FOR CHILDREN RANGING IN AGE FROM INFANTS TO SCHOOL AGE. OUR ACCREDITED EARLY LEARNING CENTERS OFFER FULL-DAY, YEAR- ROUND CARE FOR BABIES AS YOUNG AS 6 WEEEKS OLD THROUGH PRE-SCHOOL, PROVIDING A SAFE AND NURTURING ENVIRONMENT FOR LITTLE ONES TO GROW AND THRIVE AND ALLOWING PARENTS TO REJOIN THE WORKFORCE. OUR AFTER SCHOOL PROGRAMS FOR GRADE K TO 5 HELP SCHOOL AGE CHILDREN TO DEVELOP SELF-ESTEEM, STRONG VALUES, AND POSITIVE SOCIAL SKILLS. OUR MISSION IS TO NURTURE THE SPIRITS, MINDS AND BODIES OF INDIVIDUALS AND FAMILIES WITHIN OUR SERVICE AREA. THANKS TO COLLABORATION WITH COMMUNITY AGENCIES SUCH AS THE DEPARTMENT OF HEALTH AND HUMAN SERVICES, AS WELL AS OUR GENEROUS DONORS, WE ENSURE THAT FINANCIAL ASSISTANCE IS AVAILABLE FOR FAMILIES WHO CANNOT AFFORD TO PAY FOR THESE LIFE-CHANGING PROGRAMS. 331691 241283 CAMP - THE PENOBSCOT BAY YMCA'S SUMMER CAMP PROGRAMS OFFER CAMPERS AGES 4 THROUGH 13 AN EXPERIENCE THAT LASTS A LIFETIME, PROMOTING PHYSICAL WELL- BEING, SOCIAL GROWTH AND SELF-RESPECT. THROUGH FUN-FILLED ACTIVITIES, SUMMER CAMP HELPS CAMPERS BUILD CHARACTER, EMPHASIZING THE Y CORE VALUES OF CARING, HONESTY, RESPECT AND RESPONSIBILITY. OUR CAMPS ARE OPEN TO ALL, REGARDLESS OF INCOME OR IDENTITY, SO THAT CHILDREN APPRECIATE DIVERSITY AND INCLUSIVITY, BECOME COMMUNITY LEADERS, AND DEVELOP LIFE-LONG VALUES. IN ADDITION TO TRADITIONAL DAY CAMP, WE OFFER GYMNASTICS AND COMPETITIVE SWIM CAMPS TO TEACH NEW SKILLS AND PROVIDE FUN-FILLED, SAFE ENVIRONMENTS FOR KIDS TO GROW AND REACH THEIR POTENTIAL. IN 2023, WE OFFERED OVER 1,470 CAMPER WEEKS OF PROGRAMMING, SERVED 370 CHILDREN, AND PROVIDED FINANCIAL ASSISTANCE TO FAMILIES IN NEED. 4738433 true true false false false false false false false true true false false true true true true false false false false false false false true false false false true false false false false false false false false false true false false false false false false false false true 34 0 true 195 true false false false false false false false false false false true false false false X 16 16 false false false false true false false true true false true true true true true true true true true false false X WHITNEY FILES 2072363375 116 UNION STREET ROCKPORT ME 04856 SHERREE CRAIG CHIEF VOL. O 5.00 X 0 0 0 REBECCA BABB-BROTT VICE CHIEF V 2.00 X 0 0 0 MARTY TAYLOR SECRETARY 1.00 X 0 0 0 WENDY JABLOW TREASURER 1.00 X 0 0 0 WHITNEY FILES CEO 40.00 X 126437 0 7366 JOHN ROBINSON DIRECTOR OF 40.00 X 82500 0 0 MAUREEN GORDON DIRECTOR 1.00 X 0 0 0 JOHN BIRD DIRECTOR 1.00 X 0 0 0 KEN WEXLER DIRECTOR 1.00 X 0 0 0 REBECCA ALBRIGHT DIRECTOR 1.00 X 0 0 0 JENNIFER MIRABILE DIRECTOR 1.00 X 0 0 0 ANNEMARIE AHEARN DIRECTOR 1.00 X 0 0 0 ANDREA BABB CONOVER DIRECTOR 1.00 X 0 0 0 DAVID MORTLOCK DIRECTOR 1.00 X 0 0 0 KAREN REED DIRECTOR 1.00 X 0 0 0 MARK BATTISTA DIRECTOR 1.00 X 0 0 0 RIC MCKITTRICK DIRECTOR 1.00 X 0 0 0 BRIEN DAVIS DIRECTOR 1.00 X 0 0 0 208937 7366 1 false false false NORTH ATLANTIC GYMNASTICS ACADEMY PO BOX 869 ROCKPORT ME 04856 PROGRAMS 151544 1 2041222 417556 53821 2458778 PROGRAM SERVICE REVENUE 900099 2520103 2520103 MEMBERSHIPS 900099 1390254 1390254 USE OF FACILITY 900099 29845 29845 3940202 116454 116454 58092 58092 58092 58092 53821 803 53018 53018 2366 2366 2366 MISCELLANEOUS INCOME 16323 16323 16323 6645233 3956525 229930 110044 110044 216303 90646 81391 44266 2771951 2571300 87727 112924 120088 100096 10366 9626 178575 152039 13841 12695 207974 173351 17952 16671 20250 20250 5580 5580 80444 40445 39999 13446 13446 115470 20585 88215 6670 425595 385515 40080 34693 33161 1532 11593 8801 2792 79021 79021 335609 335609 94810 19884 74926 SUBCONTRACT FEES 348231 348231 SUPPLIES 140090 140090 MAINTENANCE AND REPAIRS 63516 56311 7205 MISCELLANEOUS 58249 58249 -7261 1609 -8870 5424271 4738433 482986 202852 1214 1574 1687871 2294723 81464 173806 26290 12732 38044 32994 12502144 5840702 6815770 6661442 1956064 3007868 859158 837626 11465875 13022765 258229 358546 32038 89632 830491 797136 176253 93658 1297011 1338972 X 9470370 10849235 698494 834558 10168864 11683793 11465875 13022765 X 1220962 232903 61064 X false true X true false X 782746 1200123 1357938 1763367 2458778 7562952 4369355 2500608 2735696 3526846 3956525 17089030 38091 75902 67318 35279 56187 272777 5190192 3776633 4160952 5325492 6471490 24924759 7500 17500 8500 8240 42246 83986 7500 17500 8500 8240 42246 83986 24840773 95249 89001 112309 103187 174546 574292 95249 89001 112309 103187 174546 574292 5285441 3865634 4273261 5428679 6646036 25499051 0.97420 0.98020 0.02000 0.02000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2056092 58092 287931 2402115 2314159 71000 -329067 2056092 2045104 61600 207455 2314159 1538108 524716 160280 -178000 2045104 1454031 86400 257177 -259500 1538108 0.99350 0.00650 true false 1061761 1061761 9779451 4385548 5393903 80500 41005 39495 1564937 1409724 155213 15495 4425 11070 6661442 BENEFICIAL INTERESTS IN PERPETUAL TR 743968 RIGHT OF USE ASSET - OPERATING 60000 RIGHT OF USE ASSET - FINANCE 33658 837626 RIGHT OF USE LIABILITY - OPERATING 60000 RIGHT OF USE LIABILITY - FINANCE 33658 93658 X 6824379 232903 61867 294770 6529609 5580 110044 115624 6645233 5309450 803 803 5308647 5580 110044 115624 5424271 SCHEDULE D, PAGE 3, PART X ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE AND STATE TAXING AUTHORITIES. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER. THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. SCHEDULE D, PAGE 4, PART XI, LINE 2D CHANGE IN VALUE OF PERPETUAL TRUST 61,064 SPECIAL EVENT EXPENSE 803 SCHEDULE D, PAGE 4, PART XI, LINE 4B FINANCIAL AID 110,044 SCHEDULE D, PAGE 4, PART XII, LINE 2D SPECIAL EVENT EXPENSE 803 SCHEDULE D, PAGE 4, PART XII, LINE 4B FINANCIAL AID 110,044 BOAT AUCTION 53821 53821 803 53821 53821 803 803 53018 false FINANCIAL AID GRANTS AND 964 110044 FAIR MARKE GRANTS & SCHOLA X 16 53821 FAIR MARKET VALUE false false false FORM 990 - ORGANIZATION'S MISSION THE PENOBSCOT BAY YMCA IS A CORNERSTONE OF OUR HEALTHY COMMUNITY, FOSTERING PARTNERSHIPS, PROVIDING PROGRAMS AND SERVICES AND PROMOTING YOUTH DEVELOPMENT, HEALTHY LIVING AND SOCIAL RESPONSIBILITY TO IMPROVE THE QUALITY OF LIFE FOR EVERYONE. FORM 990, PAGE 2, PART III, LINE 4A WELLNESS/GRANTS - THROUGH FITNESS, AQUATICS, RECREATIONAL, SOCIAL AND OTHER WELLNESS ACTIVITIES, THE PENOBSCOT BAY YMCA TEACHES THE Y'S CORE VALUES OF CARING, HONESTY, RESPECT, AND RESPONSIBILITY. MEMBERS AND PROGRAM PARTICIPANTS RANGE IN AGE FROM INFANTS TO SENIOR CITIZENS, AND WE SERVE APPROXIMATELY 11,000 PEOPLE ANNUALLY, INCLUDING 4,600 MEMBERS, AT OUR FACILITIES IN ROCKPORT, ROCKLAND AND NORTH HAVEN AND THROUGH COMMUNITY OUTREACH EFFORTS IN SCHOOLS, LIBRARIES, AND SENIOR LIVING COMMUNITIES. BY CREATING COMMUNITY COLLABORATIONS, AND THANKS TO GOVERNMENT AND FOUNDATION GRANT FUNDING, OUR COMMUNITY HEALTH OUTREACH DEPARTMENT OFFERS SUBSTANCE ABUSE PREVENTION, TOBACCO USE PREVENTION, AND NUTRITION EDUCATION PROGRAMS. THE PENOBSCOT BAY YMCA WELCOMES EVERYONE REGARDLESS OF ABILITY, AGE, CULTURAL BACKGROUND, ETHNICITY, FAITH,GENDER, GENDER EXPRESSION, GENDER IDENTITY, IDEOLOGY, INCOME, NATIONAL ORIGIN, RACE OR SEXUAL ORIENTATION. MEMBERSHIP AND PROGRAM FEES ARE BASED ON AFFORDABILITY WITH FINANCIAL ASSISTANCE AVAILABLE FOR THOSE WHO CANNOT AFFORD TO PAY OUR FEES. IN 2023, WE PROVIDED MEMBERSHIP AND PROGRAM ASSISTANCE TO 22% OF OUR MEMBERS. FORM 990, PAGE 2, PART III, LINE 4B CHILDCARE - OUR Y'S THREE EARLY LEARNING AND FOUR AFTER SCHOOL PROGRAMS OFFER QUALITY AND LICENSED CARE FOR CHILDREN RANGING IN AGE FROM INFANTS TO SCHOOL AGE. OUR ACCREDITED EARLY LEARNING CENTERS OFFER FULL-DAY, YEAR- ROUND CARE FOR BABIES AS YOUNG AS 6 WEEEKS OLD THROUGH PRE-SCHOOL, PROVIDING A SAFE AND NURTURING ENVIRONMENT FOR LITTLE ONES TO GROW AND THRIVE AND ALLOWING PARENTS TO REJOIN THE WORKFORCE. OUR AFTER SCHOOL PROGRAMS FOR GRADE K TO 5 HELP SCHOOL AGE CHILDREN TO DEVELOP SELF-ESTEEM, STRONG VALUES, AND POSITIVE SOCIAL SKILLS. OUR MISSION IS TO NURTURE THE SPIRITS, MINDS AND BODIES OF INDIVIDUALS AND FAMILIES WITHIN OUR SERVICE AREA. THANKS TO COLLABORATION WITH COMMUNITY AGENCIES SUCH AS THE DEPARTMENT OF HEALTH AND HUMAN SERVICES, AS WELL AS OUR GENEROUS DONORS, WE ENSURE THAT FINANCIAL ASSISTANCE IS AVAILABLE FOR FAMILIES WHO CANNOT AFFORD TO PAY FOR THESE LIFE-CHANGING PROGRAMS. FORM 990, PAGE 2, PART III, LINE 4C CAMP - THE PENOBSCOT BAY YMCA'S SUMMER CAMP PROGRAMS OFFER CAMPERS AGES 4 THROUGH 13 AN EXPERIENCE THAT LASTS A LIFETIME, PROMOTING PHYSICAL WELL- BEING, SOCIAL GROWTH AND SELF-RESPECT. THROUGH FUN-FILLED ACTIVITIES, SUMMER CAMP HELPS CAMPERS BUILD CHARACTER, EMPHASIZING THE Y CORE VALUES OF CARING, HONESTY, RESPECT AND RESPONSIBILITY. OUR CAMPS ARE OPEN TO ALL, REGARDLESS OF INCOME OR IDENTITY, SO THAT CHILDREN APPRECIATE DIVERSITY AND INCLUSIVITY, BECOME COMMUNITY LEADERS, AND DEVELOP LIFE-LONG VALUES. IN ADDITION TO TRADITIONAL DAY CAMP, WE OFFER GYMNASTICS AND COMPETITIVE SWIM CAMPS TO TEACH NEW SKILLS AND PROVIDE FUN-FILLED, SAFE ENVIRONMENTS FOR KIDS TO GROW AND REACH THEIR POTENTIAL. IN 2023, WE OFFERED OVER 1,470 CAMPER WEEKS OF PROGRAMMING, SERVED 370 CHILDREN, AND PROVIDED FINANCIAL ASSISTANCE TO FAMILIES IN NEED. FORM 990, PAGE 6, PART VI, LINE 6 CLASSES OF MEMBERS OR STOCKHOLDERS - THE BY-LAWS STATE THAT THE ORGANIZATION IS MADE UP OF MEMBERS. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS CREATED FROM THE INFORMATION SUPPLIED TO OUR AUDITORS. AFTER OUR AUDITORS HAVE CREATED THE FEDERAL INFORMATION RETURNS, THE 990 IS REVIEWED BY THE FINANCE DIRECTOR TO VERIFY THAT IT TIES TO THE AUDIT REPORT. ALSO REVIEWED ARE THE STATEMENTS ON PARTS III AND VIII WHICH DISCUSS EXEMPT PURPOSES. THIS ALSO DISCLOSES SALARIES OVER 100,000 AND FRINGE BENEFITS ARE REVIEWED FOR ACCURACY. FINALLY, ADMIN AND MAINTENANCE ALLOCATIONS ARE REVIEWED FOR ACCURACY. THE RETURN IS THEN HANDED TO OUR FINANCE COMMITTEE AND THE CEO AND CHIEF VOLUNTEER OFFICER FOR REVIEW. ANY QUESTIONS ARE REFERRED TO OUR FINANCE DIRECTOR AND AUDITORS. THE FINAL STEP IS TO PRESENT THE RETURN TO OUR BOARD OF DIRECTORS FOR REVIEW BEFORE IT IS ELECTRONICALLY FILED. AFTER BOARD REVIEW, IT IS ELECTRONICALLY FILED. A COPY IS ALSO SENT WITH THE AUDIT REPORT TO YMCA OF THE USA, AS A CONDITION OF CERTIFICATION. A COPY IS LEFT AT THE FRONT DESK FOR PUBLIC REVIEW. COPIES OF THE LAST THREE YEARS ARE MADE AVAILABLE TO THE PUBLIC. FORM 990, PAGE 6, PART VI, LINE 12C ENFORCEMENT OF CONFLICTS POLICY -EXCERPT FROM CONFLICT OF INTEREST POLICY - SECTION "X. PERIODIC REVIEWS" - TO ENSURE THAT OUR Y OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE OUR TAX- EXEMPT STATUS, PERIODIC REVIEWS SHALL BE CONDUCTED. THE PERIODIC REVIEWS SHALL, AT A MINIMUM, INCLUDE THE FOLLOWING SUBJECTS: WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, ARE BASED ON COMPETENT SURVEY INFORMATION, AND ARE THE RESULT OF ARMS LENGTH BARGAINING; WHETHER PARTNERSHIPS, JOINT VENTURES, AND ARRANGEMENTS WITH MANAGEMENT ORGANIZATIONS CONFORM TO OUR Y'S WRITTEN POLICIES AND ARE PROPERLY RECORDED, AND REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES, FURTHER CHARITABLE PURPOSES, AND DO NOT RESULT IN INCREMENTAL, IMPERMISSIBLE PRIVATE BENEFIT, OR AN IN EXCESS BENEFIT TRANSACTION. FORM 990, PAGE 6, PART VI, LINE 15A IRS INTERMEDIATE SANCTIONS REBUTTABLE PRESUMPTION STATEMENT: THE ORGANIZATION'S FORMAL POLICY AND PRACTICES REQUIRE A PERIODIC, DETAILED REVIEW OF KEY EMPLOYEES, INCLUDING THE CEO. ANNUAL COMPENSATION, BASIC AND SUPPLEMENTAL INSURANCE, RETIREMENT BENEFITS, AND BENEFIT ALLOWANCES ARE REVIEWED BY THE BOARD OF DIRECTORS, WHO DOCUMENT THEIR REVIEWS FORMALLY AND EXTENSIVELY IN AN ANNUAL EMPLOYEE PERFORMANCE EVALUATION FORM. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, DISCLOSURE EXPLANATION, FINANCIAL STATEMENTS AND THE CONFLICT OF INTEREST POLICY ARE ON FILE WITH THE FRONT DESK FOR PUBLIC REVIEW. WE LEAVE COPIES FOR THREE YEARS. FORM 990, PART XI, LINE 9 CHANGE IN VALUE OF PERPETUAL TRUST 61,064 SPECIAL EVENT EXPENSE 803 FINANCIAL AID -110,044 SPECIAL EVENT EXPENSE -803 FINANCIAL AID 110,044 TOTAL 61,064