2024-06-07T10:58:17+00:00 2023-12-31 010493997 One River CPAs 46 First Park Drive Oakland ME 049635362 990 2023-01-01 010237912 Young Men's Christian Association Boothbay Region YOUN 2076332855 PO Box 500 Boothbay Harbor ME 045380500 Elizabeth Bishop Chief Financial Officer 2076332855 2024-06-07 true P ANDREW HAMBLETT 999009999 Brett R Jensen CPA P01888543 2078731603 2023 2023-04-26 12:10:37Z Boothbay Region YMCA P Andrew Hamblett PO Box 500 Boothbay Harbor ME 045380500 11226796 false X WWW.BOOTHBAYREGIONYMCA.ORG X 1955 ME The Y supports people of all ages with programs that build character, promote social responsibility and healthy living on a lifelong basis. The YMCA is a catalyst for transformative good in our community by connecting people to their potential and purpose. 20 20 136 88 0 0 1848697 3864688 1544499 2011570 -27524 585698 24524 13161 3390196 6475117 0 0 0 0 1914680 2207923 76295 19338 233775 1510407 2005572 3501382 4232833 -111186 2242284 25166801 27289181 2449613 2333889 22717188 24955292 X The Boothbay Region YMCA's programs are designed to strengthen individuals, families and the community. People of all ages, abilities, faiths, ethnic groups, and incomes connect through programs that build a healthy spirit, mind, and body with the goals of nurturing the potential of youth, promoting healthy living for all, and fostering social responsibility. Services are offered at affordable fees for the community at-large, with financial assistance available for those who cannot afford the full fee. false false 1340808 635446 Wellness & Other Programs - The wellness department offers 25 free healthy living classes each week to members and program participants. Revenue is generated by offering evidenced based classes like enhanced fitness, new programming, and personal training. Youth sports offers programming for children ages 3-16 throughout the year. Programs offered are typically fee based and run on 6 separate sessions throughout the year. Programs offered are basketball, soccer, gymnastics, lacrosse, and many more. The Y's outreach program serves the region to fight food security issues in our community. We provide healthy snack and meal options for all ages while at the YMCA. Our tennis programs run throughout the school year and the Y has a robust youth program that serves individuals 3-18 in group lessons. Our adult tennis and pickleball community is passionate about playing throughout the year. Y Arts is one of our most successful programs and builds confidence in the areas of dance, theater, voice, art, violin, piano, and much more to children ages 3-18 years. 793666 683219 Camp & Afterschool - Fit Kids serves local families for afterschool care during the school year for 42 weeks out at Camp Knickerbocker and camp is our summer program that runs for 9 weeks in the summer months. Both programs support working families and are designed to encourage independence, learn new skills, and develop lifelong friends in a safe environment led by instructors who are certified and trained. 733695 278560 Aquatics - Our pool is a very important asset to our community, surrounded by water, that brings all ages together from water aerobics, swim lessons, swim team, lap swimming, and family swim. The Aquatics department requires the staff to be certified and trained more than any other department in the Y. 503124 414345 Childcare - Child Enrichment Center is a licensed child care center that serves working families for children ages 6 weeks through 5 years of age. Our program operated 52 weeks a year and breaks out age into 3 categories, which include: infants, toddlers, and preschool. 503124 414345 3371293 true true false false false false false false true true false false false true true true false false false false false false true true false false false false false false false false false false false false false true false false false false false false false false true 12 0 true 136 true false false false false false false false false false false false false X 20 20 false false false false false false false true true false false true true true true true true true true false X X X Elizabeth Bishop 2076332855 TOWNSEND AVE BOOTHBAY HARBOR ME 04538 BILL THOMAS SECRETARY 1.0 X X 0 0 0 BRUCE HARRIS PRESIDENT 1.0 X X 0 0 0 JUDY RYAN VICE PRESIDENT 1.0 X X 0 0 0 SARAH CLIFFORD TREASURER 1.0 X X 0 0 0 ANDY HOLLON TRUSTEE 1.0 X 0 0 0 BREANNA DAVIS TRUSTEE 1.0 X 0 0 0 CHARLIE BRITTON TRUSTEE 1.0 X 0 0 0 COLBY ALLEN TRUSTEE 1.0 X 0 0 0 DAN BILLINGS TRUSTEE 1.0 X 0 0 0 DANIEL HALLINAN TRUSTEE 1.0 X 0 0 0 DAVID BENGIS TRUSTEE 1.0 X 0 0 0 Hannah Hills TRUSTEE 1.0 X 0 0 0 JACK BRENNAN TRUSTEE 1.0 X 0 0 0 Marily Kerney Trustee 1.0 X 0 0 0 PETER DUSSEAULT TRUSTEE 1.0 X 0 0 0 ROBBIE WATTS TRUSTEE 1.0 X 0 0 0 Suzanna McVey Trustee 1.0 X 0 0 0 TORY PAXSON TRUSTEE 1.0 X 0 0 0 TRICIA CAMPBELL TRUSTEE 1.0 X 0 0 0 WILLIAM HANEY TRUSTEE 1.0 X 0 0 0 ELIZABETH BISHOP CHIEF FINANCIAL OFFICER 40.0 X 89877 0 17749 P ANDREW HAMBLETT CHIEF EXECUTIVE OFFICER 40.0 X 130284 0 25445 220161 0 43194 1 false false false 0 1400 0 0 0 106881 3756407 172622 3864688 Healthy Living 1123183 1123183 Youth Development 888387 888387 Social Responsibility 0 0 0 0 0 0 2011570 179923 179923 0 0 5151956 700 4746614 267 405342 433 405775 405775 14448 0 2272 12176 12176 3511 2526 985 985 0 0 0 0 0 6475117 2011570 0 598859 0 0 263355 52671 189616 21068 1568384 1354844 124371 89169 73492 48515 18109 6868 163971 108241 40405 15325 138721 101898 28735 8088 26374 26374 19338 19338 177032 90587 75178 11267 1817 1718 89 10 5580 493 634 4453 40161 40161 0 0 192322 192322 25503 20015 4397 1091 31145 6540 22113 2492 46095 9269 28182 8644 772567 759227 11989 1351 108269 108269 Repairs & maintenance 249195 244603 4127 465 Supplies 217931 174499 7048 36384 Equipment 58571 44574 12580 1417 Dues & licenses 11414 2295 6978 2141 41596 10552 26840 4204 4232833 3371293 627765 233775 450 450 1164705 618502 1233199 2930308 10911 29224 0 0 0 0 573 423 96349 31323 24250746 7193254 16496199 17057492 5661047 6077592 0 0 503368 543867 25166801 27289181 145829 236890 102084 87180 0 0 0 0 2133064 1935731 0 0 68636 74088 2449613 2333889 X 20705835 21372042 2011353 3583250 22717188 24955292 25166801 27289181 2242284 -4180 0 X false true X true false X 1414967 1815403 4094779 1848697 3864688 13038534 0 0 1414967 1815403 4094779 1848697 3864688 13038534 1987297 11051237 208644 165509 192275 254524 221035 1041987 0 0 0 0 0 0 0 14080521 7812935 0.7849 0.6942 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 561043 5430321 557388 300000 6248752 619339 -58296 0 561043 544317 75022 0 619339 493795 50522 0 544317 426750 67045 0 493795 0.91 0.08 0.01 true false 1044559 1044559 20167063 6221094 13945969 0 0 0 1001054 445589 555465 2038070 526571 1511499 17057492 Lease liabilities - finance lease - current 14565 Lease liabilities - operating lease - current 7086 Lease liabilities - finance lease 35683 Lease liabilities - operating lease 16754 74088 X 6472611 -4180 1674 -2506 6475117 0 0 6475117 4234507 1674 1674 4232833 0 0 4232833 Schedule D, Part V, Line 4 Intended uses of endowment funds TO SUPPORT ONGOING OPERATIONS AND A PORTION OF THE ENDOWMENT IS TO SUPPORT THE CAMP. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote Income Taxes - The Y 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. Interest and penalties would be recognized as tax expense; however, there is no interest or penalties recognized in the statements of activities. The Y's tax return is subject to examination by the Internal Revenue Services (IRS), generally for three years after they are filed. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Special Event Expenses - 1674 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Special Event Expenses - 1674 X X X X X X X true Leading Solutions PO Box 283 Southport ME 04576 Marketing and consulting help in planning capital campaign false 3011670 19338 2992332 3011670 19338 2992332 ME Swim Team Events 9418 9418 Rowgatta 1750 1750 1674 3 3280 3280 598 14448 14448 2272 2272 12176 X 3628 170247 Market value X Crane Services to install Camp K Lake floats 1 2375 Market value 0 false false false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - Total number of shares received Other - Crane Services to install Camp K Lake floats Number of contributions Form 990, Part III, Line 4d Description of other program services (Expenses $ 503,124 including grants of $)(Revenue $ 414,345) Childcare - Child Enrichment Center is a licensed child care center that serves working families for children ages 6 weeks through 5 years of age. Our program operated 52 weeks a year and breaks out age into 3 categories, which include: infants, toddlers, and preschool. Form 990, Part VI, Line 11b Review of form 990 by governing body The CFO, in conjunction with the YMCA's auditors, compiles and prepares the Form 990. The organization has implemented the following process: Upon completion and prior to submission to the IRS, the Form 990 is presented to the Finance Committee for review and approval. The Board of Trustees must vote to approve the Form 990, at which time it is submitted to the IRS. Form 990, Part VI, Line 12c Conflict of interest policy Annually, the Board of Trustees and employees must fill out a Statement of Disclosure. The President of the Board of Trustees shall appoint a Conflict Review Committee. If a question arises as to whether a course of action by a Trustee, Officer, Volunteer, or Senior Employee constitutes a violation of this Policy, the question shall be referred to the Conflicts Review Committee for advice. The Conflicts Review Committee shall gather information which it deems necessary to reaching a decision, and shall confer with the Trustee, Officer, Volunteer, or Senior Employee in question. Such person shall either abide by the findings and recommendations of the Conflicts Review Committee or resign his/her position. For purposes of this policy, Senior Employee shall mean the CEO and any employee who reports directly to the CEO. If a question arises as to whether a course of action by any Employee other than a Senior Employee constitutes a violation of this Policy, the question shall be referred to the CEO for advice. The CEO or his designee shall gather information which he/she deems necessary to reaching a decision, and shall confer with the Employee in question. Such Employee shall either abide by the findings and recommendations of the CEO or his/her designee, or resign from his /her employment. A Responsible Person has a duty to bring to the attention of the Conflicts Review Committee any instance of a Conflict of Interest or the appearance of a Conflict of Interest. The Conflicts Review Committee shall maintain written records of its proceedings. Form 990, Part VI, Line 15a Process to establish compensation of top management official The YMCA utilizes salary and benefit guidelines developed by the YMCA of the USA to determine compensation levels for the CEO and key employees. These guidelines provide comparable salary ranges by position, region, and size of the organization. Form 990, Part VI, Line 15b Process to establish compensation of other employees The YMCA utilizes salary and benefit guidelines developed by the YMCA of the USA to determine compensation levels for the CEO and key employees. These guidelines provide comparable salary ranges by position, region, and size of the organization. Form 990, Part VI, Line 19 Required documents available to the public The public may either call, email or write a request to the CEO and or the CFO for an appointment to view the governing document, the conflict of interest policy, and the financial statements. 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: ;