2024-02-12T15:58:21-05:00 2023-03-31 010493997 ONE RIVER CPAS 46 FIRSTPARK DRIVE OAKLAND ME 049635362 990 2022-04-01 010344605 WATERVILLE AREA BOYS & GIRLS CLUB WATE 2078730684 126 NORTH STREET WATERVILLE ME 04901 KEN WALSH CEO 2078730684 2024-01-18 true KEN WALSH 999009999 false ALISON A LORENZ CPA P01046292 2078731603 2024-02-12 2022 2023-04-26 12:10:37Z KEN WALSH 126 NORTH STREET WATERVILLE ME 04901 2681801 false X WWW.CLUBAYC.ORG X 1976 ME TO INSPIRE AND ENABLE ALL YOUNG PEOPLE AND THEIR FAMILIES TO REALIZE THEIR FULL POTENTIAL. 18 18 0 90 0 1915376 1467364 1382557 1198086 12794 16351 0 3310727 2681801 0 0 1484490 1593402 0 0 406351 1598008 1890841 3191410 1419886 -509609 4370277 3900199 0 4370277 3900199 X TO INSPIRE AND ENABLE ALL YOUNG PEOPLE AND THEIR FAMILIES, TO REALIZE THEIR FULL POTENTIAL AS PRODUCTIVE, RESPONSIBLE, AND CARING CITIZENS. false false 1954355 716374 AFTER SCHOOL PROGRAM: THE AFTER SCHOOL PROGRAM PROVIDES CHILDREN WITH A NUTRITIOUS MEAL AFTER SCHOOL, A WIDE VARIETY OF ACTIVITIES IN STATE-OF- THE-ART FACILITIES, AND A FUN ATMOSTPHERE FOR AGES 6 TO 12. SUMMER ENRICHMENT PROGRAM: THE SUMMER ENRICHMENT PROGRAM PROVIDES CHILDREN WITH NUTRITIOUS MEALS DURING THE SUMMER MONTHS, A WIDE VARIETY OF ACTIVITIES IN STATE-OF-THE-ART FACILITIES, AND A FUN ATMOSPHERE FOR AGES 6 TO 12. 119994 149738 PRESCHOOL PROGRAM: THE PRESCHOOL PROGRAM IS COMMITTED TO YOUTH DEVELOPMENT, AND CREATING A KIND, LOVING SPACE WHERE CHILDREN FEEL SAFE TO BE THEMSELVES. OUR PROGRAM ENCOURAGES YOUR CHILD'S TOTAL DEVELOPMENT THROUGH OUR CURRICULUM AS WELL AS A VARIETY OF MATERIALS, AND ACTIVITIES. 357406 80644 FOOD AND NUTRITION: OUR FOOD AND NUTRITION SERVICES AVAILABLE TO ALL AYCC KIDS AND THEIR FAMILIES, AS WELL AS GENERAL MEMBERS. OUR FOOD AND NUTRITION SERVICES NOT ONLY PROVIDES A NUTRITIOUS BALANCED MEAL BUT IS ALSO A VIBRANT WORLD OF GARDENING THAT COMES ALIVE WITH ENDLESS OPPORTUNITIES FOR THE NEXT GENERATION. OUR GARDENS AND GREENHOUSE SERVE AS A NURTURING HAVEN FOR YOUNG MINDS EAGER TO CULTIVATE A LIFELONG LOVE FOR GROWING, TENDING, HARVESTING, AND PREPARING FRESH PRODUCE. WE BELIEVE IN EMPOWERING YOUTH THROUGH HANDS-ON EXPERIENCES THAT NOT ONLY DEEPEN THEIR CONNECTION TO THE EARTH BUT ALSO FOSTER INVALUABLE LIFE SKILLS. OUR IMMERSIVE PROGRAMS BLEND THE ART AND SCIENCE OF HORTICULTURE, PROVIDING A FERTILE GROUND FOR CURIOUSITY TO BLOSSOM AND GREEN THUMBS TO FLOURISH. YOUTH IN OUR CHILDCARE PROGRAMS ARE IMMERSED IN THE SOWING OF THE SEEDS ENSURING A SUSTAINABLE FUTURE AS WE CULTIVATE A COMMUNITY OF PASSIONATE, YOUNG GROWERS. THEY PREPARE THE BEDS, PLANT THE SEEDS, WATER, WEED, AND CONTROL PESTS, HARVEST THE PRODUCE, AND THEN USE THE GOODS TO HELP PREPARE THE FRESH NUTRITIOUS MEALS THEY EAT FROM THEIR KIDS' KITCHEN ADDITIONALLY, THROUGH OUR ASP FAMILY DINNER NIGHTS, AND THE GREENHOUSE TO YOUR HOUSE PROGRAM YOUTH LEARN HOW TO PREPARE FRUITS, HERBS, AND VEGETABLES GROWN IN THE GARDENS. YOUTH ARE ALSO ENCOURAGED TO TRY NEW FOODS AND LEARN INVALUABLE SKILLS THAT WILL ONLY ENHANCE THEIR WORLD IN THE FUTURE. 759655 251330 ALL OTHER PROGRAMS INCLUDING THE FOLLOWING: MARTIAL ARTS PROGRAMS AND THE TEEN CENTER PROGRAMS. 759655 251330 3191410 true true false false false false false false false true false false false true false true false true false false false false false false false false false false false true false false false false false false false false false false false false false true false false false true X 0 0 0 false false false false false false false false false false false false false false X 18 18 false false false false false false false true true false true true true true true true true true true true false X X KEN WALSH 2078730684 126 NORTH STREET WATERVILLE ME 04901 KEN WALSH CEO 40.00 X 0 175968 19253 DENNIS WORSTER FORMER FINAN 40.00 X 0 82762 5999 PATRICK GUERETTE COO 40.00 X 0 71631 10793 HEATHER NEAL CFO 40.00 X 0 5308 0 AMY BERNATCHEZ CHAIR 1.00 X X 0 0 0 PAUL BOUDREAU BOARD DIRECT 1.00 X 0 0 0 CHRISTINE DEVINE BOARD DIRECT 1.00 X 0 0 0 PETER HARRIS BOARD DIRECT 1.00 X 0 0 0 RAY HASKELL BOARD DIRECT 1.00 X 0 0 0 SUE HAWKES BOARD DIRECT 1.00 X 0 0 0 CHUCK HAYS BOARD DIRECT 1.00 X 0 0 0 JAMES HUGHES TREASURER 1.00 X X 0 0 0 BRIAN KELLY BOARD DIRECT 1.00 X 0 0 0 TORRELL KOCZYNSKI BOARD DIRECT 1.00 X 0 0 0 JAMES LALIBERTY BOARD DIRECT 1.00 X 0 0 0 CRAIG LARRABEE BOARD DIRECT 1.00 X 0 0 0 BRIAN LECOMTE BOARD DIRECT 1.00 X 0 0 0 ANDREW LIVINGSTON BOARD DIRECT 1.00 X 0 0 0 DAVID LOCKMAN BOARD DIRECT 1.00 X 0 0 0 MAEGHAN MALONEY BOARD DIRECT 1.00 X 0 0 0 ROY MILLER BOARD DIRECT 1.00 X 0 0 0 JOSEPH REISERT BOARD DIRECT 1.00 X 0 0 0 335669 36045 false true false 108 1213815 253441 1255 1467364 PROGRAM FEES 713940 1015832 1015832 OTHER REVENUE 713940 177172 177172 RENTAL FEES 713940 5082 5082 1198086 16351 16351 2681801 1198086 16351 1337645 1337645 162551 162551 93206 93206 138151 138151 1329 1329 2642 2642 34541 34541 76100 76100 5726 5726 892 892 3115 3115 CONTRIBUTION OF ABGC BUIL 759410 759410 OTHER EXPENSES 278814 278814 SUPPLIES 278489 278489 LICENSES & PERMITS 7592 7592 11207 11207 3191410 3191410 0 0 X 93702 222154 759411 859197 767981 2657967 2910064 4370277 3900199 0 0 X 2706097 2365867 1664180 1534332 4370277 3900199 4370277 3900199 X -509609 -83347 200400 -77522 X false true X true true true X 1339896 1127664 1013935 1915376 1467364 6864235 1339896 1127664 1013935 1915376 1467364 6864235 4697298 2166937 25260 27222 12313 12794 16351 93940 6958175 4974909 0.31140 0.37830 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 859197 -64762 22095 4359 767981 853205 46475 34812 5671 859197 600733 282424 25588 4364 853205 636033 26250 -36828 20743 3979 600733 291202 332851 26689 11629 3080 636033 0.27190 0.72810 true true true DUE FROM AFFILIATES 2170177 BENEFICIAL INT IN PERPETUAL TRUSTS 739887 2910064 X 3238144 -83347 210600 429090 556343 2681801 2681801 3708222 10200 506612 516812 3191410 3191410 SCHEDULE D, PAGE 2, PART V, LINE 4 THE ORGANIZATION HAS ADOPTED INVESTMENT AND SPENDING POLICIES, APPROVED BY THE BOARD OF DIRECTORS, FOR ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE A SUBSTANTIAL AND REASONABLY STABLE STREAM OF INCOME TO SUPPORT THE OPERATING BUDGET OF THE ORGANIZATION AND TO ACHIEVE THIS RESULT IN PERPETUITY WHILE PRESERVING AND ENHANCING THE TOTAL VALUE OF THE ENDOWMENT. SCHEDULE D, PAGE 3, PART X THE ORGANIZATIONS ARE EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE AND HAVE BEEN DETERMINED NOT TO BE PRIVATE FOUNDATIONS UNDER SECTION 509(A)(2) OF THE CODE. IN ADDITION, THE ORGANIZATIONS QUALIFY FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A). MANAGEMENT BELIEVES THERE ARE NO UNCERTAIN TAX POSITIONS WITH THE INTERNAL REVENUE SERVICE THAT REQUIRE DISCLOSURE IN ITS FINANCIAL STATEMENTS. THE ORGANIZATIONS ARE CURRENTLY OPEN TO AUDIT UNDER THE STATUTE OF LIMITATIONS BY THE INTERNAL REVENUE SERVICE AND STATE TAXING AUTHORITIES FOR THE YEARS ENDING MARCH 31, 2020 THROUGH 2023. SCHEDULE D, PAGE 4, PART XI, LINE 2D CHANGE IN VALUE PERPETUAL TRUSTS -77,522 IN-KIND CONTRIB OF ADMIN SERVICES 506,612 SCHEDULE D, PAGE 4, PART XII, LINE 2D IN-KIND CONTRIBUTIONS OF ADMIN SERVICES 506,612 X X X false false false false false false false false false KEN WALSH CEO 175968 10825 8428 195221 FORM 990, PAGE 2, PART III, LINE 4C FOOD AND NUTRITION: OUR FOOD AND NUTRITION SERVICES AVAILABLE TO ALL AYCC KIDS AND THEIR FAMILIES, AS WELL AS GENERAL MEMBERS. OUR FOOD AND NUTRITION SERVICES NOT ONLY PROVIDES A NUTRITIOUS BALANCED MEAL BUT IS ALSO A VIBRANT WORLD OF GARDENING THAT COMES ALIVE WITH ENDLESS OPPORTUNITIES FOR THE NEXT GENERATION. OUR GARDENS AND GREENHOUSE SERVE AS A NURTURING HAVEN FOR YOUNG MINDS EAGER TO CULTIVATE A LIFELONG LOVE FOR GROWING, TENDING, HARVESTING, AND PREPARING FRESH PRODUCE. WE BELIEVE IN EMPOWERING YOUTH THROUGH HANDS-ON EXPERIENCES THAT NOT ONLY DEEPEN THEIR CONNECTION TO THE EARTH BUT ALSO FOSTER INVALUABLE LIFE SKILLS. OUR IMMERSIVE PROGRAMS BLEND THE ART AND SCIENCE OF HORTICULTURE, PROVIDING A FERTILE GROUND FOR CURIOUSITY TO BLOSSOM AND GREEN THUMBS TO FLOURISH. YOUTH IN OUR CHILDCARE PROGRAMS ARE IMMERSED IN THE SOWING OF THE SEEDS ENSURING A SUSTAINABLE FUTURE AS WE CULTIVATE A COMMUNITY OF PASSIONATE, YOUNG GROWERS. THEY PREPARE THE BEDS, PLANT THE SEEDS, WATER, WEED, AND CONTROL PESTS, HARVEST THE PRODUCE, AND THEN USE THE GOODS TO HELP PREPARE THE FRESH NUTRITIOUS MEALS THEY EAT FROM THEIR KIDS' KITCHEN ADDITIONALLY, THROUGH OUR ASP FAMILY DINNER NIGHTS, AND THE GREENHOUSE TO YOUR HOUSE PROGRAM YOUTH LEARN HOW TO PREPARE FRUITS, HERBS, AND VEGETABLES GROWN IN THE GARDENS. YOUTH ARE ALSO ENCOURAGED TO TRY NEW FOODS AND LEARN INVALUABLE SKILLS THAT WILL ONLY ENHANCE THEIR WORLD IN THE FUTURE. FORM 990, PAGE 2, PART III, LINE 4D ALL OTHER PROGRAMS INCLUDING THE FOLLOWING: MARTIAL ARTS PROGRAMS AND THE TEEN CENTER PROGRAMS. FORM 990, PART V PART V, QUESTION 2A - ALL PAYROLL IS PAID THROUGH A RELATED ENTITY, ALFOND YOUTH CENTER (EIN 04-3341661). WAGES, TAXES AND BENEFITS ARE ALLOCATED TO BGCA AND YMCA DEPARTMENTS BASED ON THE ELECTRONIC TIME CLOCK SYSTEM. FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF THE RETURN IS REVIEWED BY MANAGEMENT AND THE FINANCE COMMITTEE AND THEN PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL BEFORE FILING THE FORM 990 WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C EACH BOARD MEMBER IS GIVEN A CONFLICT OF INTEREST SHEET WHEN THEY JOIN IN WHICH THEY WOULD INDICATE IF ANY CONFLICTS EXIST. THIS IS REVIEWED BY THE BOARD OF DIRECTORS ON AN ANNUAL BASIS. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS COMPARES OFFICER AND KEY EMPLOYEE WAGES TO LOCAL STANDARDS. PAY INCREASES ARE BASED ON INFLATION AND CONTRACTUAL AGREEMENTS. FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD OF DIRECTORS COMPARES OFFICER AND KEY EMPLOYEE WAGES TO LOCAL STANDARDS. PAY INCREASES ARE BASED ON INFLATION AND CONTRACTUAL AGREEMENTS. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST MADE TO THE ORGANIZATION AT ITS MAIN LOCATION IN WATERVILLE, MAINE. FORM 990, PART X THE AMOUNT OF 767,981 PRESENTED AS ENDOWMENT FUNDS ON LINE 11 OF PART X ON FORM 990 AND SCHEDULE D PART V LINE 1G ARE ENDOWMENT FUNDS HELD IN THE CUSTODY OF ALFOND YOUTH & COMMUNITY CENTER (04-3341661). ALFOND YOUTH & COMMUNITY CENTER IS A PARENT COMPANY TO WATERVILLE AREA BOYS & GIRLS CLUB AND THESE FUNDS ARE FOR THE WATERVILLE AREA BOYS & GIRLS CLUB PROGRAMS. FORM 990, PART XI, LINE 9 CHANGE IN VALUE PERPETUAL TRUSTS -77,522 IN-KIND CONTRIB OF ADMIN SERVICES 506,612 IN-KIND CONTRIBUTIONS OF ADMIN SERVICES -506,612 TOTAL -77,522 ALFOND YOUTH CENTER 126 NORTH STREET WATERVILLE ME 04901 043341661 CHILDCARE ME 501C3 7 N/A false WATERVILLE AREA YMCA 126 NORTH STREET WATERVILLE ME 04901 010283465 CHILDCARE ME 501C3 7 ALFOND YOUTH CENTER false false false false false false false false false false false false true false false false false false false false ALFOND YOUTH CENTER M 506612 COST SCHEDULE R PART II (B) PRIMARY ACTIVITY FOR BOTH ALFOND YOUTH CENTER AND WATERVILLE AREA YMCA - RECREATIONAL PROGRAMMING FOR YOUTH AND ADULTS