2024-11-08T06:19:34+00:00 2023-12-31 410746749 CliftonLarsonAllen LLP 301 SW Adams Street Peoria IL 61602 990 2023-01-01 370662605 GREATER PEORIA FAMILY YMCA GREA 3096927631 7000 N FLEMING LANE PEORIA IL 61614 Ellen Corbin Director of Accounting & HR 3096927631 2024-11-08 true Andrew Smith P01518894 3096714500 2024-11-07 2023 2024-10-15 13:58:12Z Andrew Thornton 7000 N FLEMING LANE PEORIA IL 61614 2772092 false X WWW.PEORIAYMCA.ORG X 1882 IL The Greater Peoria Family YMCA puts Christian principles into practice through programs that build a healthy spirit, mind, and body for all. 16 16 210 126 0 0 457667 533163 1322749 1690651 385437 403106 39753 16545 2205606 2643465 70577 86835 0 1315591 1665371 0 67568 1036515 1023731 2422683 2775937 -217077 -132472 11295379 11230543 1315523 1240559 9979856 9989984 The Greater Peoria Family YMCA builds healthy body, mind, & spirit of individuals and families by putting Christian principles into programs. false false 1728264 70353 1397319 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, 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 supplemented $86,794 of membership dues, to provide more than 1,200 people who otherwise may not have been able to afford to participate in our Healthy Living activities. In addition, we also provided over $484,000 in membership subsidy to over 1,200 seniors to have access to medically based exercise programs. This mission is supported by the revenue generated through membership fees, aquatics, and fitness. 607961 6172 328687 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, and better health and educational achievement. Our YMCA programs, such as Summer Day Camp, School's Day Out, Youth Sports, and Before/Aftercare, offer a range of experiences that enrich cognitive, social, physical and emotional growth. Expenses include subsidies and direct financial assistance in the amount of $393,460, which make participation possible for 61% of the young people we engage; over 125 Teen Reach participants, 446 Program participants, and 136 School Age participants. The remaining expenses include wages, benefits, program supplies and field trip expenses. United Way, Illinois Dept of Human Services, and Child Care Connection provided grants that provided assistance with the above-mentioned expenses. The program revenue was generated through program fees for select programs such as Youth Services, Youth Sports, Before/Aftercare, and Day Camp. 12480 10310 Social Responsibility Our YMCA believes in giving back and supporting the community we live in. We have been listening and responding to our community's most critical needs for more than 120 years. Programs such as Military Outreach Initiatives, as well as, our YUSA Safety Around Water Initiative. In 2023, we were able to secure a $100K grant to launch a "YMCA without walls" experience for children and seniors in under-served areas, this program will launch in 2024 and has been named Rec N Roll. We had 13 members participate in our military initiative, and 82 children participate in our Safety Around Water Initiative through the USA Swim Grant. 2348705 true true 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 false false false false false false false false false true 2 0 true 210 true false false false false false false false false false false false false false false X 16 16 false false false false false false false true true false false true true true true true true true true false IL X X Andrew Thornton 3096927631 7000 N FLEMING LANE PEORIA IL 61614 Animesh Arora Treasurer 2.0 X X 0 0 0 Joe Varda Past Chairperson 2.0 X X 0 0 0 Kathy Schaeffer Chairperson 2.0 X X 0 0 0 Ronda Guyton 1st Vice-Chairperson 2.0 X X 0 0 0 William Robertson Secretary 2.0 X X 0 0 0 Bernice Gordon-Young Director 2.0 X 0 0 0 Briggett Carter-Meachem Director 2.0 X 0 0 0 Charles Randle Director 2.0 X 0 0 0 Ed Sutter Director 2.0 X 0 0 0 Lisa Fuller Director 2.0 X 0 0 0 Lisa Koenig Director 2.0 X 0 0 0 Nancy Wright Director 2.0 X 0 0 0 Nathan Miller Director 2.0 X 0 0 0 Samantha Conrad Director 2.0 X 0 0 0 Todd Huson Director 2.0 X 0 0 0 William H Fischer Director 2.0 X 0 0 0 Andy Thornton PRESIDENT/CEO 50.0 X 131492 0 23881 Ellen Corbin DIRECTOR OF ACCOUNTING AND HUMAN RESOURCES 45.0 X 72500 0 12944 203992 0 36825 1 false false false 0 36661 0 24403 0 258006 214093 4278 533163 Membership Revenue 1240223 1240223 Childcare Revenue -- School Age 194107 194107 Day Camp Revenue 105450 105450 Resident Camp Revenue 0 0 Childcare Revenue -- Infant/Toddler/Preschool 0 0 150871 150871 0 0 1690651 402753 402753 100 100 0 100 100 100000 99647 353 0 353 353 5310 24403 24120 -18810 -18810 12245 4860 7385 7385 Miscellaneous 999999 27870 27870 0 0 0 0 27870 2643465 1726006 0 384296 86835 86835 0 0 240817 114292 126525 1236555 1168580 17137 50838 27744 22423 990 4331 51144 40128 2368 8648 109111 91550 13810 3751 12700 12700 225119 161836 63283 0 49446 48938 508 5480 2388 3092 20698 12617 8081 120790 112335 8455 33036 19046 13990 39678 37456 2222 0 0 0 0 247942 229889 18053 57029 22812 34217 Dues & Fees 37081 15417 21664 Buildings & Grounds Maintenance 40481 37647 2834 EMPLOYEE EXPENSES 17803 12398 5405 SUPPLIES 114307 110815 3492 2141 1303 838 0 2775937 2348705 359664 67568 19632 655533 1029937 300000 426033 196082 0 0 0 0 11363 4702 8123916 4045198 4190828 4078718 14582 0 0 5617586 5980926 11295379 11230543 142575 163745 74147 67485 0 0 0 0 1087508 1001576 0 0 11293 7753 1315523 1240559 4353347 4016811 5626509 5973173 9979856 9989984 11295379 11230543 X -132472 1259 -225323 366664 X false true X true false X 1384649 1408357 1954077 1410274 538473 6695830 356382 266752 310021 387006 1702896 3023057 0 0 0 0 0 0 1741031 1675109 2264098 1797280 2241369 9718887 0 0 0 0 13685 13685 24983 39272 0 0 0 64255 24983 39272 0 0 13685 77940 9640947 410006 409794 392774 385437 402853 2000864 0 0 0 0 0 0 410006 409794 392774 385437 402853 2000864 0 0 0 0 0 0 3817 533 3313 13675 27870 49208 2154854 2085436 2660185 2196392 2672092 11768959 0.8192 0.8121 0.17 0.18 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - MISC INCOME, COLUMN A - 3817.0, COLUMN B - 533.0, COLUMN C - 3313.0, COLUMN D - 13675.0, COLUMN E - 27870.0, COLUMN F - 49208.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5606509 777449 378923 31862 5973173 7080313 -1086930 386874 5606509 6671072 791191 381950 7080313 6708221 351154 388303 6671072 6011968 0 1084452 0 388199 6708221 0.0 1.0 0.0 true false 5290069 2481799 2808270 1826220 1034068 792152 949661 529331 420330 57966 57966 4078718 Beneficial Interest in Perpetual Trust 5973173 Right of Use Asset 7753 5980926 Operating Lease Liability 7753 7753 X 3040368 1259 366664 367923 2672445 -28980 -28980 2643465 2804917 0 0 2804917 -28980 -28980 2775937 Schedule D, Part V, Line 4 Intended uses of endowment funds THE ORGANIZATION'S ENDOWMENT FUNDS ARE INTENDED TO SUPPORT THE OPERATIONS RETIRING BUILDING INDEBTEDNESS AND THE MAINTENANCE AND CONTINUANCE OF THE ORGANIZATION'S CHARITABLE WORK. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The YMCA has received a favorable determination letter from the Internal Revenue Service stating they are 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 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. Interest and penalties would be recognized as tax expense; however, there is no interest or penalties recognized in the statements of activities. The tax years after 2018 are still open to audit for both federal and state purposes. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Change in Beneficial Interest of Perpetual Trust - 366664 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Fundraising Expense - -24120 Cost of Goods Sold - -4860 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Fundraising Expense - -24120 COGS - -4860 Summer Soire 29713 24403 5310 1000 10000 6287 1275 5558 0 0 29713 24403 5310 1000 10000 6287 1275 5558 24120 -18810 true PROGRAM FINANCIAL ASSISTANCE 582 86835 FMV PARTIAL OR FULL PAYMENT OF MEMBERSHIP OR PROGRAM SERVICE FEES FOR ELIGIBLE INDIVIDUALS Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. FINANCIAL ASSISTANCE IS MONITORED BY THE FOLLOWING PROCEDURES: ALL REDUCED MEMBERSHIP RATES ARE BASED UPON THE HOUSEHOLD INCOME AND SIZE OF THE FAMILY. A SLIDING SCALE IS USED TO DETERMINE MEMBERSHIP FEES FOR ADULTS AND CHILDREN. QUALIFYING APPLICANTS WILL ALSO RECEIVE THE APPROVED RATE FOR ALL PROGRAM SCHOLARSHIPS. EVERYONE MUST PROVIDE AN APPLICATION AND THEIR CURRENT YEAR'S FEDERAL TAX RETURN (1040). IF APPLICABLE, A NON-FILING LETTER WILL BE SUFFICIENT IF THE INDIVIDUAL DOES NOT FILE TAXES. ALL DEPENDENTS MUST BE LISTED ON THE TAXES, IF NOT, BIRTH CERTIFICATES NEED TO BE PROVIDED. THIS PROCESS IS APPROVED BY OUR FRONT DESK, WHERE THEY ENTER IT INTO OUR OPERATING SYSTEM. ALL APPLICATIONS GO TO THE DIRECTOR OF MEMBER EXPERIENCE FOR FINAL APPROVAL. Form 990, Part VI, Line 11b Review of form 990 by governing body Once completed, the 990 is reviewed by the Director of Accounting and CEO. After review, the 990 is distributed to the Finance Committee for review and discussion. A vote to recommend the 990 goes to the Board level. The Board of Directors approves the 990. Form 990, Part VI, Line 12c Conflict of interest policy A list of vendors, our current Board roster and our Conflict of Interest statements are emailed to the Board the month before our Annual Meeting. Our President/CEO tracks completion and accuracy. Form 990, Part VI, Line 15a Process to establish compensation of top management official The Board of Directors Executive Committee typically considers the Hay Group Method Point Value used by Y-USA to establish a published Salary Administration Recommendation. The recommendation outlines minimum, midpoint and maximum point and dollar values for the position. Increases are based on prior year performance and achievement of established objectives. This process took place during the current year. Form 990, Part VI, Line 15b Process to establish compensation of other employees THE GREATER PEORIA FAMILY YMCA UTILIZES THE RESOURCES OF YMCA OF THE USA AND AN IMPARTIAL HUMAN RESOURCE CONSULTANT TO RECOMMEND TO THE BOARD OF DIRECTORS AND EVALUATION COMMITTEE GUIDELINES AND RECOMMENDATIONS REGARDING ALL EXEMPT AND NON EXEMPT COMPENSATION INCLUDING THE PRESIDENT OF THE YMCA. THE COMPENSATION IS BASED UPON INDIVIDUAL PERFORMANCE IN ACCORDANCE WITH THE OUTSIDE RESOURCE RECOMMENDATION. Form 990, Part VI, Line 19 Required documents available to the public Financial statements, conflict of interest policy, and governing documents posted to the IRS Website and provided to any donor upon request. Form 990, Part VIII, Line 2f Other Program Service Revenue Other Program Revenue - Total Revenue: 150871, Related or Exempt Function Revenue: 150871, 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: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in Beneficial Interest of Perpetual Trust - 366664;