2024-08-16T13:46:53+00:00 2023-12-31 262350873 Caliber Audit and Attest LLP 805 Aerovista Place Suite 103 San Luis Obispo CA 93401 990 2023-01-01 952147727 SAN LUIS OBISPO COUNTY YOUNG MENS CHRISTIAN ASSOCIATION INC SANL 8055438235 1020 SOUTHWOOD DRIVE SAN LUIS OBISPO CA 93401 Margo Byrne Interim CEO 8056877365 2024-08-16 true Kimberlyn Spiller P01491937 8058880242 2024-08-16 2023 2024-08-08 14:25:15Z MARGO BYRNE 1020 SOUTHWOOD DRIVE SAN LUIS OBISPO CA 93401 2968255 false X WWW.SLOYMCA.ORG X 1956 CA TO DEVELOP THE TOTAL PERSON - SPIRIT, MIND, AND BODY - THROUGH VALUES BASED PROGRAMS THAT BUILD STRONG KIDS, STRONG FAMILIES, AND STRONG COMMUNITIES IN SAN LUIS OBISPO COUNTY. 20 20 143 150 0 0 1301769 1333623 1841173 1564013 7620 48914 23302 21705 3173864 2968255 0 0 1354421 1566319 0 129190 1182103 1238337 2536524 2804656 637340 163599 3865688 3854093 436988 220176 3428700 3633917 TO DEVELOP THE TOTAL PERSON - SPIRIT, MIND, AND BODY - THROUGH VALUES BASED PROGRAMS THAT BUILD STRONG KIDS, STRONG FAMILIES, AND STRONG COMMUNITIES IN SAN LUIS OBISPO COUNTY. false false 1782155 1037952 Youth Development - Our YMCA is committed to nurturing the potential of every child and teen. We believe that all kids 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 teen programs, after school care, preschool age care, day camps, and other youth activities, offer a range of experiences that enrich cognitive, social, physical and emotional growth. Expenses include subsidies and direct financial assistance that make participation possible for the young people we engage. Total financial assistance for 2023 equaled approximately $11,363. 365127 526061 Healthy Living - The Y is a leading voice on health and well-being. We bring families closer together, encourage good health and foster connections through fitness, sports, fun and shared interests. As a result, over 1,100 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 an obesity crisis, families struggle 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 $6,463 in financial assistance to people who otherwise may not have been able to afford to participate. 2147282 true true false false false false false false false true false false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 11 0 true 143 true false false false false false false false false false false false false X 20 20 false true false false false false false true true false false true true true true true true true false false CA X X X Margo Byrne 8055438235 1020 Southwood Drive San Luis Obispo CA 93401 Cheryl Cuming Secretary, Director 2.0 X X 0 0 0 Eric Linkugel Chair, Director 2.0 X X 0 0 0 Erik Justesen Vice Chair, Director 2.0 X X 0 0 0 Michael Bradley Treasurer, Director 2.0 X X 0 0 0 Amity Faes Director 1.0 X 0 0 0 Cynthia Vizcaino Villa Director 1.0 X 0 0 0 Dan Troy Director 1.0 X 0 0 0 Derek Johnson Director 1.0 X 0 0 0 Geri LaChance Director 1.0 X 0 0 0 Gina Fitzpatrick Director 1.0 X 0 0 0 Jocelyn Brennan Director 1.0 X 0 0 0 John Peschong Director 1.0 X 0 0 0 Lisa Gonzalez Director 1.0 X 0 0 0 Matthew Bronson Director 1.0 X 0 0 0 Mike Chellsen Director 1.0 X 0 0 0 Ron Yukelson Director 1.0 X 0 0 0 Ryan Andrews Director 1.0 X 0 0 0 Sarah Conn Director 1.0 X 0 0 0 Stacie Jacob Director 1.0 X 0 0 0 Valerie Vaz Director 1.0 X 0 0 0 Douglas Trawick Executive Director 50.0 X 94509 0 7561 Margo Byrne CEO (via Channel Islands Management Agreement) 40.0 X 0 0 0 Monica Grant Former CEO (Former, but employed by Channel Islands YMCA) 40.0 X 0 0 0 94509 0 7561 1 false false false Channel Islands Young Men's Christian Association 1180 Eugenia Place Suite 104 Carpinteria CA 93013 Management Services 167896 1 0 0 0 0 1031665 301958 1333623 Youth Development 1037952 1037952 Healthy Living 526061 526061 Social Responsibility 0 0 0 0 0 0 1564013 48914 48914 0 0 0 0 3937 3937 3937 OTHER INCOME 813410 17768 17768 0 0 0 0 17768 2968255 1564013 0 70619 0 0 94509 75607 9451 9451 1242524 1178529 36344 27651 27290 23443 3662 185 59759 51335 8019 405 142237 133077 8477 683 193859 54956 54955 83948 9583 9583 61972 30986 30986 164962 74269 90693 0 33959 18679 14974 306 84265 41445 41445 1375 195641 68548 127093 2764 2764 44121 41630 2191 300 84006 79806 4200 55956 41967 13989 SUPPLIES 135927 111001 21098 3828 PROGRAM FEES - SPORTS 72423 72423 FIELD TRIP TRAVEL 24471 20248 4223 TELEPHONE 25754 14008 11746 48674 15325 32291 1058 2804656 2147282 528184 129190 1921682 852003 705675 1400765 3021 9950 131226 191905 0 0 0 0 0 0 59829 35470 2702028 1338028 1044255 1364000 0 0 0 0 0 0 3865688 3854093 297231 115122 0 114990 94370 0 0 0 0 0 24767 10684 0 0 0 0 436988 220176 3197382 3568405 231318 65512 0 0 0 3428700 3633917 3865688 3854093 163599 41616 0 X false true X true false X 701179 961329 1227552 1301769 1328623 5520452 3142943 1615685 1743588 1872095 1634632 10008943 0 0 43622 33736 23812 11376 18463 131009 3887744 2610750 2994952 3185240 2981718 15660404 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 15660404 -379 10942 5140 7620 48914 72237 0 -379 10942 5140 7620 48914 72237 0 0 0 0 0 0 0 3887365 2621692 3000092 3192860 3030632 15732641 0.9954 0.9986 0 0.0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 669856 621664 48192 1535207 225655 1309552 452077 468952 -16875 44888 21757 23131 1364000 0 X 3070279 41616 60408 0 102024 2968255 0 0 2968255 2867064 62408 0 62408 2804656 0 0 2804656 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote FROM AUDIT FINANCIAL STATEMENTS FOOTNOTE: THE ASSOCIATION'S ACTIVITIES ARE GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE CALIFORNIA FRANCHISE TAX CODE. SINCE THE ASSOCIATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAX LIABILITY, NO PROVISION IS MADE FOR CURRENT OR DEFERRED INCOME TAX EXPENSE. THE ASSOCIATION IS NOT A PRIVATE FOUNDATION. MANAGEMENT IS NOT AWARE OF ANY TRANSACTIONS THAT WOULD IMPACT THE ASSOCIATION'S TAX-EXEMPT STATUS. FOR THE YEAR ENDED DECEMBER 31, 2023, MANAGEMENT OF THE ASSOCIATION IS NOT AWARE OF ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE ACCOUNTED FOR IN THE FINANCIAL STATEMENTS UNDER THE PRINCIPLES OF THE INCOME TAXES TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC). THE ASSOCIATION RECOGNIZES INTEREST AND PENALTIES, IF ANY, RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE. ALL TAX EXEMPT ENTITIES ARE SUBJECT TO REVIEW AND AUDIT BY FEDERAL, STATE AND OTHER APPLICABLE AGENCIES. SUCH AGENCIES MAY REVIEW THE TAXABILITY OF UNRELATED BUSINESS INCOME, OR THE QUALIFICATION OF THE TAX-EXEMPT ENTITY UNDER THE INTERNAL REVENUE CODE AND APPLICABLE STATE STATUTES. Form 990, Part VI, Line 3 Delegation of management duties In January 2022, San Luis Obispo County YMCA, Inc. entered into a management agreement with Channel Islands YMCA, Inc. The agreement, extended through December 31, 2023, allows for the sharing of management, governance, operations, human resources, risk management, financial development, and fiscal management services. Total management fees paid to the Channel Islands YMCA for the years ended December 31, 2023 and 2022, were $167,896 and $149,504, respectively. Form 990, Part VI, Line 11b Review of form 990 by governing body THE CHIEF EXECUTIVE OFFICER AND THE BOARD OF DIRECTORS ARE PROVIDED A COPY OF THE 990 FOR REVIEW AND APPROVAL PRIOR TO FILING. Form 990, Part VI, Line 12c Conflict of interest policy ANNUALLY, ALL KEY STAFF AND VOLUNTEERS (OFFICERS, DIRECTORS, TRUSTEES, KEY EMPLOYEES, AND MEMBERS OF BOARD COMMITTEES) COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE AND SIGN THE CONFLICT OF INTEREST POLICY AGREEING TO ADHERE TO IT. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE EXECUTIVE COMMITTEE PERFORMS AN ANNUAL REVIEW AND SALARY REVIEW FOR THE ORGANIZATION'S CEO. THE INTERIM CEO IS PAID BY THE CHANNEL ISLANDS YMCA. THE ORGANIZATION HAS A MANAGEMENT AGREEMENT WITH THE CHANNEL ISLANDS YMCA FOR 2023, AND WILL MERGE INTO THAT ENTITY WILL MERGE INTO THAT ENTITY EFFECTIVE JANUARY 1, 2024. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE FOR PUBLIC INSPECTION VIA MONTHLY PUBLIC BOARD MEETINGS AND 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 XII, LINE 2C: Oversight Process THE OVERSIGHT PROCESS BY THE AUDIT COMMITTEE DID NOT CHANGE THIS YEAR.