2024-05-13T12:22:46-05:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 2689 COMMERCE DRIVE NW SUITE 201 ROCHESTER MN 55901 990 2023-01-01 593817686 NORTHFIELD AREA FAMILY YMCA NORT 5076450088 1501 HONEYLOCUST DRIVE NORTHFIELD MN 55057 TYLER POWELL CEO 5076450088 2024-04-10 1 TYLER POWELL 999009999 0 KATHERINE LUTZKE CPA P01760889 5072802300 2024-04-10 3 AAL1 IAL1 2023 2023-04-26 12:10:37Z TYLER POWELL 1501 HONEYLOCUST DRIVE NORTHFIELD MN 55057 1623607 0 X WWW.NORTHFIELDYMCA.ORG X 2005 MN THE NORTHFIELD AREA FAMILY YMCA BUILDS STRONG KIDS, STRONG FAMILIES AND STRONG COMMUNITITIES. 12 12 148 55 0 0 297418 395606 1060213 1172712 9057 25918 23377 29371 1390065 1623607 0 0 0 0 723199 912211 0 0 5156 893131 973624 1616330 1885835 -226265 -262228 7192084 6973497 208824 250191 6983260 6723306 X THE NORTHFIELD AREA FAMILY YMCA BUILDS STRONG KIDS, STRONG FAMILIES AND STRONG COMMUNITITIES BY SUPPORTING YOUTH DEVELOPMENT, HEALTHY LIVING AND SOCIAL RESPONSIBILITY. 0 0 1007629 0 1046750 HEALTHY LIVING: THE Y IS THE LARGEST PROVIDER OF HEALTH AND WELL-BEING PROGRAMS IN OUR COMMUNITY. WE FACILITATE PROGRAMS THAT IMPROVE COMMUNITY HEALTH AND SAFETY FOR PEOPLE OF ALL AGES. WE PROVIDED PERSONAL TRAINING SESSIONS, GROUP EXERCISE CLASSES, SWIM LESSONS, AND SPECIALTY CLASSES TO ADULT AND YOUTH. 290585 0 125962 YOUTH DEVELOPMENT: OUR PROGRAMS NURTURE THE POTENTIAL OF ALL YOUTH AND TEENS. WE CREATE PROGRAMMING THAT RESPONDS TO THE EMERGING OPPORTUNITIES TO BETTER SERVE YOUTH IN OUR COMMUNITY. WE OFFER SUPPORT, EMPOWERMENT, EXPECTATION AND CONSTRUCTIVE USE OF TIME. WE FOSTER A COMMITMENT TO LEARNING, POSITIVE VALUES, SOCIAL COMPETENCIES AND SELF CONFIDENCE TO INSPIRE FUTURE SUCCESS FOR ALL OUR NEIGHBORHOOD. HUNDREDS OF CHILDREN PARTICIPATED IN SWIM LESSONS, SUMMER CAMP PROGRAMS, YOUTH IN GOVERNMENT, YOUTH SPORTS PROGRAMS, CHILD WATCH, MIDDLE SCHOOL ACTIVITY NIGHTS, INTRAMURAL PROGRAMS, HOMEWORK HELP, AND BIRTHDAY PARTIES. IN PARTNERSHIP WITH LOCAL NON-PROFITS THE YMCA HAS ESTABLISHED A TRANSPORTATION CO-OP THAT PROVIDES TRANSPORTATION TO LOCAL NON-PROFIT GROUPS SERVING YOUTH TO ENSURE TRANSPORTATION BARRIERS ARE REMOVED AND YOUTH CAN PARTICIPATE IN LIFE-CHANGING PROGRAMS AND ACTIVITIES. 14150 0 0 SOCIAL RESPONSIBILITY: THE Y HELPS FAMILIES BUILD BONDS, CONNECT WITH COMMUNITY RESOURCES, AND BECOME STRONGER TOGETHER. WE GIVE BACK TO OUR COMMUNITY AND SUPPORT OUR NEIGHBORS. EVERYONE IS WELCOME AT THE Y. ALL PROGRAMS, SERVICES AND MEMBERSHIP ARE AVAILABLE TO EVERYONE, REGARDLESS OF THEIR ABILITY TO PAY. FINANCIAL ASSISTANCE, MADE POSSIBLE BY DONATIONS FROM COMMUNITY MEMBERS ENSURES EVERYONE IS GIVEN EQUAL OPPORTUNITIES TO PARTICIPATE IN THE LIFE-CHANGING PROGRAMS OF THE YMCA AND THE CHANCE TO LEARN, GROW AND THRIVE. FINANCIAL ASSISTANCE WAS PROVIDED TO HUNDREDS OF INDIVIDUALS. YMCA HAS ESTABLISHED A TRANSPORTATION CO-OP THAT PROVIDES TRANSPORTATION TO LOCAL NON-PROFIT GROUPS SERVING YOUTH TO ENSURE TRANSPORTATION BARRIERS ARE REMOVED AND YOUTH CAN PARTICIPATE IN LIFE-CHANGING PROGRAMS AND ACTIVITIES. 1312364 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 0 1 148 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 1 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 0 0 MN X AMY HAGGENMILLER 2187224745 PO BOX 3675 DULUTH MN 55804 PATRICK O'NEILL CHAIR 2.00 X X 0 0 0 DAN NEUGER TREASURER 2.00 X X 0 0 0 HOPE LANGSTON AT LARGE 1.50 X 0 0 0 SALLY BAUER DIRECTOR 0.75 X 0 0 0 BRYN BRIDLEY DIRECTOR 0.75 X 0 0 0 KEVIN JOHNSON DIRECTOR 0.50 X 0 0 0 RANDOLPH JENNINGS DIRECTOR 0.50 X 0 0 0 CHRISTINA JEROME DIRECTOR 0.50 X 0 0 0 DIANE IBRAHIM DIRECTOR 1.50 X 0 0 0 DAVID JACOBSEN DIRECTOR 0.50 X 0 0 0 NAN RODGERS DIRECTOR 0.75 X 0 0 0 KRISTA DANNER FORMER CEO 40.00 X 16849 0 1179 TYLER POWELL CEO 40.00 X 64083 0 4486 80932 0 5665 0 0 0 0 0 95501 300105 395606 MEMBERSHIPS 713940 1008520 1008520 PROGRAM SERVICE FEES 713940 164192 164192 1172712 25918 25918 7403 0 7403 7403 MISCELLANEOUS INCOME 900099 21968 21968 21968 1623607 1172712 0 55289 86597 86597 744790 658562 82049 4179 17614 11843 5485 286 63210 50355 12534 321 159905 7057 152848 20539 20539 22518 1623 20525 370 65630 10814 54816 195910 184645 11265 7484 4101 3383 4910 4910 23764 23764 317131 317131 44078 44078 PROGRAM SUPPLIES 52476 47395 5081 BAD DEBT EXPENSE 28215 28215 EQUIPMENT LEASE & MAINT 21232 13259 7973 MISCELLANEOUS 9832 669 9163 1885835 1312364 568315 5156 119482 117635 913807 879203 15000 25600 49548 41388 344 2900 1888 8356740 2500145 6093903 5856595 0 48288 7192084 6973497 78530 154025 32890 34762 97404 61404 208824 250191 X 6950953 6691432 32307 31874 6983260 6723306 7192084 6973497 -262228 2274 0 X X 0 1 X 1 0 X 1276344 922465 1186837 1179503 1404126 5969275 1276344 922465 1186837 1179503 1404126 5969275 43500 5925775 6606 -9195 4181 9057 25918 36567 6537 7403 13940 1824 2052 12558 16840 21968 55242 6075024 925705 0.97540 0.99050 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2019 AMOUNT: $ 1,824. 2020 AMOUNT: $ 2,052. 2021 AMOUNT: $ 12,558. 2022 AMOUNT: $ 16,840. 2023 AMOUNT: $ 21,968. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 28732 2967 31699 31699 -2967 28732 29728 1971 31699 25501 2500 1727 29728 24541 195 765 25501 1.00000 0.00000 0.00000 0 0 664014 664014 7267815 2185039 5082776 48618 432 48186 343318 294339 48979 32975 20335 12640 5856595 LEASE LIABILITY 61404 61404 X 1625881 2274 2274 1623607 0 1623607 1885835 0 1885835 0 1885835 PART V, LINE 4: THE PURPOSE OF THE ENDOWMENT FUND IS TO PROVIDE FINANCIAL SUPPORT FOR EITHER OPERATING EXPENSES OR CAPITAL EXPENSES OF THE Y. NO INCOME OR PRINCIPAL FROM THE FUND SHALL BE USED FOR ANY PURPOSE OTHER THAN EDUCATIONAL AND CHARITABLE PURPOSES OR FOR ANY PURPOSE THAT WOULD BE INCONSISTENT WITH THE Y'S STANDING AS A CHARITABLE NONPROFIT INSTITUTION UNDER THE LAWS OF THIS STATE AND OF THE UNITED STATES OF AMERICAN AND SPECIFICALLY UNDER 501(C)(3) OF THE INTERNAL REVENUE CODE. NO FUNDS SHALL BE USED DIRECTLY OR INDIRECTLY FOR THE BENEFIT OF ANY INDIVIDUAL PERSON, INCLUDING BUT NOT LIMITED TO ANY EMPLOYEE OR BOARD MEMBER OF THE Y. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER SECTIONS 501(C)(3) OF THE INTERNAL REVENUE CODE, THUS THERE IS NO PROVISION FOR INCOME TAXES AT DECEMBER 31, 2023 AND 2022. FORM 990, PART VI, SECTION A, LINE 4 CHANGES WERE MADE TO THE BYLAWS TO ALLOW VOTING RIGHT FOR YOUTH-STUDENT MEMBERS OF BOARD AND INCREASE FROM 2 TO 4 CONSECUTIVE 3-YEAR TERMS FOR BOARD MEMBERS. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE YMCA'S 990 FORM IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS PRIOR TO SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C THE YMCA HAS A CONFLICT OF INTEREST POLICY. ALL BOARD VOLUNTEERS AND KEY EMPLOYEES HAVE SIGNED THIS POLICY AND THE POLICY IS REVIEWED ANNUALLY. ALL BOARD VOLUNTEERS AND KEY EMPLOYEES PROVIDE WRITTEN STATEMENTS DESCRIBING ANY POTENTIAL CONFLICTS OF INTEREST WHICH ARE REVIEWED BY THE BOARD ANNUALLY. A CONFLICT OF INTEREST EXISTS WHENEVER A SIGNIFICANT PERSON HAS A SIGNIFICANT PERSONAL INTEREST IN A PROPOSED CONTRACT, TRANSACTION, OR ARRANGEMENT TO WHICH THE YMCA MAY BE A PARTY. THE BOARD MUST DETERMINE BY A MAJORITY VOTE OF DISINTERESTED PERSONS THAT APPROPRIATE SAFEGUARDS ARE IN PLACE TO PROTECT THE INTERESTS OF THE YMCA AND ARE CONSISTENT WITH THE PURPOSES OF THE POLICY. FORM 990, PART VI, SECTION B, LINE 15A THE YMCA OF THE USA PROVIDES COMPENSATION INFORMATION AND THAT INFORMATION IS MADE AVAILABLE TO THE BOARD OF DIRECTORS WHEN DETERMINING AND APPROVING THE COMPENSATION FOR THE CEO. FURTHER INFORMATION IS PROVIDED BY THE YMCA'S IN THE TWIN CITIES (MINNEAPOLIS & ST PAUL, MN). MEASURABLE GOALS ARE SET PRIOR TO THE START OF THE YEAR AND THOSE GOALS ARE EVALUATED UPON CEO REVIEW. THE BOARD OF DIRECTORS APPROVES COMPENSATION ADJUSTMENTS AND DOCUMENT THIS PROCESS IN THE BOARD MEETINGS. THIS PROCESS WAS LAST CONDUCTED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THE FILING ORGANIZATION'S FINANCIAL STATEMENTS ARE OPEN TO THE PUBLIC UPON REQUEST. THE FILING ORGANIZATION'S CONFLICT OF INTEREST AND GOVERNING DOCUMENTS ARE NOT AVAILABLE TO THE PUBLIC. PART XII, NUMBER 2C: THE YMCA HAS A FINANCE COMMITTEE CONSISTING OF A BOARD OF COMMUNITY VOLUNTEERS. THIS COMMITTEE IS RESPONSIBLE FOR OVERSIGHT OF OUR FINANCIAL AUDITS AS WELL AS ALL REVIEWS OF OUR FINANCIAL STATEMENTS. THIS COMMITTEE ALSO SELECTS THE INDEPENDENT ACCOUNTING FIRM FOR OUR ANNUAL AUDIT.