2024-11-14T15:40:37-06:00 2023-12-31 STOCKMAN KAST RYAN & CO LLP 102 N CASCADE AVENUE SUITE 400 COLORADO SPRINGS CO 80903 990 2023-01-01 840459944 YOUNG MEN'S CHRISTIAN ASSOCIATION OF BOULDER VALLEY % ORGANIZATION YOUN 3034434474 2800 Dagny Way Lafayette CO 800268011 jamie holstein chief operating off. 3036645455 2024-11-15 true true DOREEN B MERZ P00841439 7196301186 2024-11-15 2023 2024-10-15 13:58:12Z YMCA of Northern COLORADO jamie holstein 2800 Dagny Way Lafayette CO 800268011 23515503 false X WWW.YMCANOCO.ORG X 1958 CO The YMCA of Boulder Valley is an dedicated to strengthening the foundations of community through programs programs that are based on three areas of focus: See Sch O 42 41 1121 550 0 4946351 6937093 12385197 14572538 -272369 157300 4852984 1142575 21912163 22809506 0 0 0 0 11491148 12270788 115750 0 367658 8888542 8819792 20495440 21090580 1416723 1718926 23490544 25137091 11213925 10999178 12276619 14137913 X The Y's mission is to put Christian principles into practice through programs that build healthy spirit, mind, and body for all. See Sch O for additional details false false 10410301 6324724 health living: today in colorado and southern wyoming, as in other areas of the country, heart disease, stroke, diabetes, obesity and associated chronic diseases have surpassed tobacco use as the leading cause of death. one out of every four coloradons is overweight or obese, and two-thirds of the adults who walk through the doors of the ymca have multiple needs and at least one risk factor for heart disease. see schedule o for additional details. 6159198 8259211 Youth Development: THE YMCA STRIVES TO TURN NO CHILD AWAY FROM ITS PROGRAMS REGARDLESS OF THEIR ABILITY TO PAY. THROUGH THE ANNUAL COMMUNITY SUPPORT CAMPAIGN, THE YMCA OF NORTHERN COLORADO RAISES FUNDS TO HELP FULFILL THIS COMMITMENT TO OUR COMMUNITY. IN 2023, WE ENGAGED THOUSANDS OF YOUTH IN PROGRAMS THAT PROVIDED SAFE PLACES TO LEARN, MOVE AND GROW. See Schedule O for Additional Details 500701 2409 Social Responsibility: IN THE WAKE OF THE COVID-19 PANDEMIC, FAMILIES AND INDIVIDUALS SIT AT A CONFLUENCE OF CRISES. HOUSING PRICES AND INFLATION CONTINUE TO IMPACT FAMILIES' BOTTOM LINE. ON TOP OF THAT, THE LIMITED AVAILABILITY OF CHILDCARE AS WELL AS THE COST OF CARE HAVE MADE LIFE EVEN MORE DIFFICULT FOR WORKING FAMILIES. COLORADO'S AVERAGE ANNUAL COST OF CHILDCARE WAS $16,333, RANKING AS AMONG THE MOST SIGNIFICANT CARE COST BURDEN IN THE COUNTRY. See Schedule O for Additional Details 17070200 true true false false true false false false true true false false false true true true false false false false false false false true false false false false true true false false false false false false false false true true true false false false false false false false false true 13 0 1121 true false false false false false true true false false false false false false false false false X 42 41 true false false false false false false true true false true true true true true true true true true true false CO WY X X ORGANIZATION 3034434474 2800 DAGNY WAY Lafayette CO 800268011 X Christopher Coker CEO 40.0 0.0 X X 281678 0 43811 Timothy Jones CFO 40.0 0.0 X 134421 0 37131 Jamie Holstein COO From 02/27 40.0 0.0 X 127686 0 33203 Susan Coker Chief Marketing Officer 40.0 0.0 X 139983 0 6840 Jeff Clay COO to 2/26 40.0 0.0 X 48673 0 12534 Floyd Pierce Chair 3.0 0.0 X X 0 0 0 Darla Schueth Vice Chair 3.0 0.0 X X 0 0 0 Rich Marsh Secretary 3.0 0.0 X X 0 0 0 Matt Gorr Treasurer 3.0 0.0 X X 0 0 0 Angela Aragon Board Member 3.0 0.0 X 0 0 0 Michele Bolkovatz Board Member 3.0 0.0 X 0 0 0 Patrick Brady Board Member 3.0 0.0 X 0 0 0 Darryl Brown Board Member 3.0 0.0 X 0 0 0 Lynn Chambers Board Member 3.0 0.0 X 0 0 0 John Cohagen Board Member 3.0 0.0 X 0 0 0 Mike Davidson Board Member 3.0 0.0 X 0 0 0 Steve Dinnebeck Board Member 3.0 0.0 X 0 0 0 Cliff Dinwiddie Board Member 3.0 0.0 X 0 0 0 Bev Dowling Board Member 3.0 0.0 X 0 0 0 Kevin Erickson Board Member 3.0 0.0 X 0 0 0 Tere Garcia Board Member 3.0 0.0 X 0 0 0 Katie Goff Board Member 3.0 0.0 X 0 0 0 Mike Hausmann Board Member 3.0 0.0 X 0 0 0 Paul Howard Board Member 3.0 0.0 X 0 0 0 Jessie Kasynski Board Member 3.0 0.0 X 0 0 0 Mark Langston Board Member 3.0 0.0 X 0 0 0 Waldo Martin Board Member 3.0 0.0 X 0 0 0 Tim Maxwell Board Member 3.0 0.0 X 0 0 0 Larry Mertes Board Member 3.0 0.0 X 0 0 0 Linda Nehls Board Member 3.0 0.0 X 0 0 0 Matt Nehls Board Member 3.0 0.0 X 0 0 0 Rebecca Novinger Board Member 3.0 0.0 X 0 0 0 Kira Pasquesi Board Member 3.0 0.0 X 0 0 0 Barbara Pingrey Board Member 3.0 0.0 X 0 0 0 Michael Remacle Board Member 3.0 0.0 X 0 0 0 Allie Reuter Board Member 3.0 0.0 X 0 0 0 Meg Rosen Board Member 3.0 0.0 X 0 0 0 Dave Schwenke Board Member 3.0 0.0 X 0 0 0 Brandon Shaffer Board Member 3.0 0.0 X 0 0 0 Jonathan Singer Board Member 3.0 0.0 X 0 0 0 Maryfher Villarreal Board Member 3.0 0.0 X 0 0 0 Bob VonEschen Board Member 3.0 0.0 X 0 0 0 Megan Weir Board Member 3.0 0.0 X 0 0 0 Tate Williams Board Member 3.0 0.0 X 0 0 0 Miguel Zavala Board Member 3.0 0.0 X 0 0 0 732441 0 133519 4 false true false Procraft Mechanical 2400 Industrial ln 3500 BROOMFIELD CO 80020 HVAC Maintenance 161940 1 10000 321017 3011239 3594837 89566 6937093 HEALTHY LIVING 813410 6298505 6298505 YOUTH DEVELOPMENT 813410 8271624 8271624 SOCIAL RESPONSIBILITY 813410 2409 2409 14572538 157058 157058 0 0 346941 26219 346941 26219 373160 26219 346941 411572 411330 242 242 242 211654 321017 166366 45288 45288 0 0 0 115888 128301 -12413 -12413 JOHNSTOWN CONTRACT 813410 583333 583333 MISCELLANEOUS INCOME 813410 153207 153207 736540 22809506 14586344 1286069 0 0 0 0 865958 722790 118722 24446 266416 222370 36525 7521 9613279 8023919 1317973 271387 342781 234869 95269 12643 320263 227227 81674 11362 862091 806307 31173 24611 0 0 22938 22938 0 0 9424 9424 991937 318403 673534 282995 6663 276332 723461 434418 286525 2518 149916 149916 0 2732803 2702927 25113 4763 378753 299970 74465 4318 0 0 279134 220367 58767 0 1514632 1469449 45183 154511 66252 85542 2717 ADMIN COSTS 876627 764050 112577 EQUIPMENT COSTS 316654 253554 63100 FAIR SHARE SUPPORT COSTS 239296 233230 6066 EMPLOYEE COST AND TRAINING 146711 63435 81904 1372 21090580 17070200 3652722 367658 475690 2467403 524894 0 239266 1455776 1916131 206842 0 0 0 0 0 0 44873 44873 43604 65984 39632784 20845346 18052423 18787438 2177633 2093790 0 0 0 0 16030 14985 0 0 23490544 25137091 947567 1067503 0 0 2218122 2332941 5867882 5687314 0 0 0 0 1501460 1498091 0 0 678894 413329 11213925 10999178 X 9436125 8548548 2840494 5589365 12276619 14137913 23490544 25137091 1718926 142368 X false true X true true true X 1240603 1496734 2752730 4946351 6937093 17373511 11379518 9054744 9516053 12385197 14714645 57050157 0 0 0 12620121 10551478 12268783 17331548 21651738 74423668 323387 323387 0 323387 323387 74100281 63843 60139 43418 56677 503999 728076 0 63843 60139 43418 56677 503999 728076 45288 45288 26491 736540 763031 12710455 10611617 12312201 17388225 22937565 75960063 0.97552 0.99530 0.00958 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 19949 29625 389798 true true 1064852 67049 50853 1182754 1259589 -194737 1064852 1167176 10885 81528 1259589 950966 209787 114575 108152 1167176 845731 18370 6134 -117455 36724 950966 0.22390 0.57910 0.19700 false false 0 0 25406796 13979289 11427507 1090136 682568 407568 5559480 4765089 794391 7576372 1418400 6157972 18787438 0 LEASING LIABILITING OPERATING 130837 LEASING LIABILITY FINANCING 282492 413329 X 23321684 142368 84571 294663 521602 22800082 9424 9424 22809506 21460390 84571 294663 379234 21081156 9424 9424 21090580 Sch D, Part x, line 2 The Association has received a favorable determination letter from the Internal Revenue Service stating that it is exempt from federal income taxes under Section 501(a) of the Internal Revenue Code of 1986 (IRC), as an organization described in Section 501(c)(3), except for income taxes pertaining to unrelated business income. The Financial Accounting Standards Board (FASB) guidance requires tax effects from uncertain tax positions to be recognized in the financial statements only if the position is more likely than not to be sustained if the position were to be challenged by a taxing authority. Management has determined that there are no material uncertain positions that require recognition in the financial statements. Additionally, no provision for income taxes is reflected in these financial statements. Sch D, Part V, Line 4 Intended Uses of Organization's Endowment Funds: The board designated Endowments are designated for building repairs and improvements, as well as other general endowment purposes. The permanent endowment is to be held indefinitely, while the investment income and unrealized net and unrealized net appreciation or depreciation is restricted solely for uses dictated by the original donors. Principally, to support the Lafayette Ice Facility and for enrichment of Youth Programs. Sch D, Part XI, Line 2d OTHER : $294,663. MERCHANDISE COGS OF $128,301 AND FUNDRAISING EVENT EXPENSES OF $166,366 REPORTED IN THE AUDITED FINANCIAL STATEMENTS AS EXPENSE AND RECLASSIFIED TO REVENUE FOR TAX RETURN REPORTING. ROUNDING (-$4). Sch D, Part XII, Line 2d OTHER : $294,663. MERCHANDISE COGS OF $128,301 AND FUNDRAISING EVENT EXPENSES OF $166,366 REPORTED IN THE AUDITED FINANCIAL STATEMENTS AS EXPENSE AND RECLASSIFIED TO REVENUE FOR TAX RETURN REPORTING. ROUNDING (-$4). Y Splash 532671 321017 211654 27000 20000 3000 116366 0 532671 321017 211654 27000 20000 3000 116366 166366 45288 X X X false false false false false false false false false Timothy Jones CFO 134421 0 0 0 0 15576 0 21555 0 171552 0 0 0 Jamie Holstein COO From 02/27 127686 0 0 0 0 15750 0 17453 0 160889 0 0 0 Christopher Coker CEO 281678 0 0 0 0 15481 0 28330 0 325489 0 0 0 A Public Finance Authority of Wisconsin 273866124 2019-04-05 6250000 Refinancing of Outstanding Loans a false false false A 562686 0 6250000 47996 0 0 160210 0 0 0 4641794 1400000 2021 false true true true A false false false false 0.00000 0.00000 0.00000 false false false false A false true false false 0 false 0 false true A true Schedule K, Part V Issuer name: Public Finance Authority of Wisconsin Part II, Line 11: Proceeds used to payoff existing debt obligations $4,654,035 Less: YMCA equity contribution $12,241 Net amount reported $4,641,794 procraft mechanical Owner 161940 HVAC and Maintenance contracts false Jessica Clay Spouse of Jeff Clay, COO 69893 Employee Compensation false Olivia Coker Daughter of Chris Coker, CEO and Susan Coker, CMO 50702 Employee Compensation false susan coker 146823 employee chief marketing off. false X Auction Items 346 89566 Fair Market Value 0 false true false Schedule M, Part I, Line 25, Column (b) The Number of contributions for Other Charity Auction Items Is An estimate of the number of items contributed to our YSplash charitable auction. Form 990, Part I, Line 1 MISSION STATEMENT CONTINUED: youth development, healthy living and social responsibility. Our organization, founded on Christian principles, focuses on programs that also build a healthy spirit, mind and body for all. The YMCA partners with kindred organizations in the community that espouse those same values. These partnerships create greater efficiency, stronger outcomes and enhanced stewardship of donated dollars. Form 990, Part III, Line 1 (CONTINUED) The Y is a powerful association of men, women, and children joined together by a shared commitment to nurture the potential of youth, promoted healthy living, and foster a sense of social responsibility. The Y's promise it to strengthen the foundations of community. Form 990, Part III, Line 4a Healthy Living CONTINUED: YMCA PROGRAMS FOR "HEALTH SEEKERS" INCLUDE IMPROVING PHYSICAL ACTIVITY, TEACHING HEALTHY LIVING HABITS, COACHING ON STRESS REDUCTION AND GUIDANCE ON HOW TO BE A HEALTHY ROLE MODEL. OUR GOAL IS TO ADDRESS ALL OF THESE ISSUES WITH PROGRAMS SUCHAS GROUP EXERCISE, HEALTH SCREENINGS, PHYSICAL REHABILITATION AND SPIRIT, MIND, BODY PROGRAMS TO HELP MEMBERS AND PROSPECTIVE MEMBERS CONTINUALLY FEEL THAT THEY BELONG. THIS IS DONE BY PAYING CLOSE ATTENTION TO THEIR PERSONAL INFORMATION AND HEALTH HABITS AND PROVIDING PLENTY OF OPPORTUNITIES FOR PEOPLE OF ALL FITNESS LEVELS TO ENGAGE IN AND ENJOY ACTIVITY AND MOVEMENT. THE ULTIMATE GOAL IS THAT MEMBERS WILL ADOPT LIFE-LONG HEALTHY LIFESTYLES NO MATTER THEIR DEMOGRAPHIC. THE Y IS OPEN TO ALL. THE HEALTH OF COLORADO CHILDREN HAS ALSO BEEN SADLY AND STEADILY DECLINING WHEN IT COMES TO OBESITY. NEARLY A QUARTER OF COLORADO CHILDREN ARE OBESE. THE ECONOMIC COSTS ASSOCIATED WITH OBESITY ARE STAGGERING. THE Y PROVIDES MANY OPPORTUNITIES FOR YOUNG PEOPLE TO STAY ACTIVE AND FIND A PASSION FOR SPORTS, MOVEMENT AND RECREATION, INCLUDING SPORTS AND ICE PROGRAMS, CAMPING AND NATURE EXPLORATION PROGRAMS, KARATE CLASSES AND FITNESS ASSESSMENTS AND SUPPORT. IN THE WAKE OF COVID AND AS ISOLATION CONTINUES TO IMPACT THE PHYSICAL AND MENTAL HEALTH OF OLDER AMERICANS, THE Y HAS ALSO STRENGTHENED ITS FOCUS ON PROVIDING SENIORS SOCIAL OPPORTUNITIES FOR COMMUNITY AND CONNECTIONS, HOSTING LECTURES, POTLUCKS, COFFEE HOURS AND WELLNESS OFFERINGS THAT GIVE SENIORS POSITIVE SUPPORT AND FRIENDSHIP. For 990, Part III, Line 4b Youth Development CONTINUED: Y PROGRAMS HELP YOUTH TO LIVE BALANCED LIVES THAT FOCUS ON CHARACTER DEVELOPMENT, NURTURING LEADERSHIP AND SELF- CONFIDENCE, LEARNING THE VALUE OF GIVING BACK, AND CONNECTING WITH SUPPORTIVE MENTORS. AT THE Y, WE BELIEVE THAT EVERY CHILD DESERVES A CHANCE TO ATTEND A SUMMER CAMP - TO SPEND TIME WITH SUPPORTIVE ROLE MODELS AND TO DEVELOP CONFIDENCE, RESILIENCE, AND UNDERSTANDING. IN 2023, THE Y PROVIDED EXPERIENCES FOR SEVERAL THOUSAND CAMPERS IN DAY CAMPS, AT YMCA SANTA MARIA OVERNIGHT CAMP AND IN OUTDOOR EDUCATION PROGRAMS. NEARLY ONE-THIRD OF OUR CAMPERS RECEIVED SOME FORM OF FINANCIAL ASSISTANCE. THE MENTORSHIP AND SUPPORT IS NOT JUST SAVED FOR SUMMERTIME. HIGHLY TRAINED AND QUALIFIED STAFF PROVIDE POSITIVE EXPERIENCES FOR HUNDREDS OF CHILDREN EACH WEEK THROUGHOUT THE SCHOOL YEAR WHILE PARENTS WORK; NEARLY ONE-THIRD OF OUR FAMILIES COULD NOT AFFORD TO PARTICIPATE WITHOUT FINANCIAL ASSISTANCE PROVIDED BY THE YMCA. THE Y LETS KIDS BE KIDS, AND EVERY KID GETS TO PLAY. WE SERVED THOUSANDS OF YOUNGSTERS IN YOUTH SPORTS, SWIMMING AND ICE PROGRAMS IN 2023. IN YOUTH SPORTS, THE YMCA TEACHES SKILLS, LEADERSHIP, AND TEAMWORK. THE Y MAKES SURE THAT ALL KIDS WHO WANT TO PARTICIPATE GET TO BE PART OF A TEAM. THE Y TEACHES KIDS CRITICAL LIFE SKILLS THROUGH THE USE OF SPORTS. IN 2023, MORE THAN 3,000 KIDS LEARNED TO SWIM AND FEEL SAFE IN THE WATER AT Y POOLS. IN 2023, THE Y PROVIDED FREE WATER SAFETY LESSONS TO LOW-INCOME CHILDREN FROM NEARBY SCHOOLS AND WITHIN YMCA PROGRAMS. Form 990, Part III, Line 4c Social Responsibility CONTINUED: : THESE CHALLENGES IMPACT THE FINANCIAL WELLBEING OF WOMEN, SINGLE PARENTS, FAMILIES IN POVERTY, FAMILIES OF COLOR AND IMMIGRANT FAMILIES. THAT'S WHY THE YMCA OF NORTHERN COLORADO HAS FOCUSED ITS ENERGY ON EXPANDING CHILDCARE AND ENSURING FAMILIES HAVE ACCESS TO AFFORDABLE CARE, ACCEPTING GOVERNMENT ASSISTANCE PROGRAMS AND PROVIDING FINANCIAL ASSISTANCE TO THOSE IN NEED. IN ADDITION TO PROVIDING FINANCIAL ASSISTANCE FOR FAMILIES, THE YMCA OF NORTHERN COLORADO ACTED AS A FULL-FLEDGED PARTNER IN THE MENTAL AND PHYSICAL WELL-BEING OF THE COMMUNITY AS A WHOLE. AS SOCIAL MEDIA DIVIDES US AND CREATES DISCORD, THE Y WORKS TO BRING PEOPLE TOGETHER, BUILDING CONNECTIONS, STARTING CONVERSATIONS AND COMBATING ISOLATION. FROM VOLUNTEERISM AND CLASSES TO COMMUNITY EVENTS AND SENIOR GATHERINGS, THE Y HELPS PEOPLE FIND PURPOSE AND BELONGING IN A WORLD OF DIVISION. Form 990, section a, Part VI, Line 2 Board member Linda Nehls and board member Matt nehls, ARE RELATED AS DEFINED BY THE IRS DEFINITION OF A FAMLY RELATIVe. Form 990, section a, Part VI, Line 8a The Executive Committee is made up of the Board Chair, Vice Chair, Treasurer, and Corporate Secretary. All are current members of the Board. The Executive Committee acts in the absence of a full Board Meeting. All actions of the Executive Committee are ultimately approved by the full Board at its next scheduled meeting. Form 990, section b, Part VI, Line 11b PRIOR TO FILING, A COPY OF FORM 990 IS REVIEWED BY THE CEO, COO, CFO AND THE TREASURER OF THE BOARD. IT IS PROVIDED TO THE BOARD OF DIRECTORS BEFORE FILING. Form 990, section b, Part VI, Line 12c THE CONFLICT OF INTEREST POLICY IS DISCUSSED WITH EACH INCOMING BOARD MEMBER BY THE CEO/PRESIDENT. ANY CONFLICTS OR POTENTIAL CONFLICTS THAT BOARD MEMBERS HAVE REGARDING THE ASSOCIATION AS WELL AS ANY RELATIONSHIPS BETWEEN BOARD MEMBERS THAT ARISE ARE DISCUSSED AND HANDLED AT THE EXECUTIVE COMMITTEE AND/OR BOARD MEETING IF NECESSARY. BOARD MEMBERS ALSO COMPLETE AN ONLINE QUESTIONNAIRE AND ACKNOWLEDGMENT FORM THAT ARE PART OF THE CONFLICT OF INTEREST POLICY. Form 990, section b, Part VI, Line 15a & 15b COMPENSATION FOR THE CEO/PRESIDENT AND KEY EMPLOYEES OF THE ASSOCIATION IS GUIDED BY AN EXISTING WAGE SCALE. RANGES ARE BASED ON COMPLEXITY, LEADERSHIP AND MANAGEMENT SKILLS WITHIN NATIONAL GUIDELINES FROM YMCA OF THE USA ALONG WITH THEIR RECOMMENDATIONS FOR ANNUAL SALARY INCREASES BASED ON DATA FROM COMPARABLE POSITIONS ACROSS THE COUNTRY. INDEPENDENT REGIONAL DATA FROM MOUNTAIN STATES EMPLOYMENT COUNCIL IS REFERENCED FOR COMPARABLE POSITIONS. Form 990, section c, Part VI, Line 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.