2024-06-27T11:31:46-05:00 2023-12-31 390758449 WIPFLI LLP 403 EAST THIRD STREET STERLING IL 61081 990 2023-01-01 362487927 DIXON FAMILY YMCA DIXO 8152889622 110 NORTH GALENA AVENUE DIXON IL 61021 J ANDREW MCFARLANE CEO 8152889622 2024-06-18 1 J ANDREW MCFARLANE 999009999 1 ANDREW MCCARTER CPA P01345126 8156261277 2024-06-18 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z J ANDREW MCFARLANE 110 NORTH GALENA AVENUE DIXON IL 61021 2220074 0 X WWW.DIXONYMCA.ORG X 1894 IL TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY 12 12 130 0 0 0 603410 312587 1189452 1372043 16636 13816 73739 59434 1883237 1757880 0 0 0 0 1021484 1269470 0 0 33921 604450 708432 1625934 1977902 257303 -220022 4219679 4003493 431714 412037 3787965 3591456 OUR MISSION IS TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL. 0 0 1061283 689657 YOUTH DEVELOPMENT - OUR YMCA IS COMMITTED TO NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN. WE BELIEVE ALL KIDS HAVE GREAT POTENTIAL AND 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, BETTER HEALTH AND EDUCATIONAL ACHIEVEMENT. OUR YMCA PROGRAMS, SUCH AS EARLY CHILDHOOD EDUCATION CARE, AFTERSCHOOL PROGRAMMING, DAY CAMP, AND SWIM LESSONS, OFFER A RANGE OF EXPERIENCES THAT ENRICH SOCIAL-EMOTIONAL, COGNITIVE, AND PHYSICAL GROWTH. EXPENSES INCLUDE SUBSIDIES AND DIRECT FINANCIAL ASSISTANCE THAT MAKE PARTICIPATION POSSIBLE FOR TWENTY (20) PERCENT OF THE YOUNG PEOPLE WE ENGAGE. 429202 140293 HEALTHY LIVING - THE Y IS COMMITTED TO IMPROVING AMERICA'S HEALTH AND WELL-BEING, COMMUNITY BY COMMUNITY. WE BRING FAMILIES CLOSER TOGETHER, ENCOURAGE GOOD HEALTH AND FOSTER CONNECTIONS THROUGH FITNESS, SPORTS, FUN AND SHARED INTERESTS. AS A RESULT, 725 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 CHRONIC DISEASE AND OBESITY, FAMILIES WRESTLE 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 PROVIDED $123,167 IN FINANCIAL ASSISTANCE TO PEOPLE WHO OTHERWISE MAY NOT HAVE BEEN ABLE TO AFFORD TO PARTICIPATE. 315948 587023 SOCIAL RESPONSIBILITY - OUR YMCA BELIEVES IN GIVING BACK AND SUPPORTING OUR NEIGHBORS. WE HAVE BEEN LISTENING AND RESPONDING TO OUR COMMUNITY'S MOST CRITICAL SOCIAL NEEDS FOR MORE THAN 151 YEARS. Y PROGRAMS, SUCH AS YOUTH PROTECTION EDUCATION AND LIFEGUARD SKILLS TRAINING, ARE EXAMPLES OF HOW WE DELIVER TRAINING, RESOURCES, AND SUPPORT THAT EMPOWER OUR NEIGHBORS TO EFFECT CHANGE, BRIDGE GAPS, AND OVERCOME OBSTACLES. IN 2023, WE ENGAGED 5,311 YMCA MEMBERS, PARTICIPANTS, AND VOLUNTEERS IN ACTIVITIES THAT STRENGTHEN OUR COMMUNITY AND PAVE THE WAY FOR FUTURE GENERATIONS TO THRIVE. 1806433 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 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 0 0 130 1 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 IL X J ANDREW MCFARLANE 8152889622 110 NORTH GALENA AVENUE DIXON IL 61021 X DANA CHACON CVO 1.00 X X 0 0 0 STEVE HUBER CVO ELECT 1.00 X X 0 0 0 AAQIL KHAN TREASURER 1.00 X X 0 0 0 RYAN BUSKOHL DIRECTOR 1.00 X 0 0 0 GERALD LOTT IMMEDIATE PAST CVO 1.00 X X 0 0 0 ERMIR RAMADANI DIRECTOR 1.00 X 0 0 0 BRANDON RODGERS DIRECTOR 1.00 X 0 0 0 MEGAN KUHN DIRECTOR 1.00 X 0 0 0 GLORIA MARTIN DIRECTOR 1.00 X 0 0 0 MIKE SARNO DIRECTOR 1.00 X 0 0 0 MAGGIE SPENCER DIRECTOR 1.00 X 0 0 0 PAUL ROGERS DIRECTOR 1.00 X 0 0 0 0 0 0 0 0 0 0 0 139468 173119 312587 MEMBERSHIP REVENUE 713940 545703 545703 CHILD CARE REVENUE 624410 483362 483362 DAY CAMP REVENUE 624410 206295 206295 SPORTS AND PHYSICAL ED 713940 77783 77783 AQUATICS REVENUE 713940 58900 58900 1372043 11206 11206 464804 462180 14 2624 -14 2610 2610 14504 0 14504 14504 OTHER REVENUE 900099 41077 41077 MERCHANDISE SALES 900099 3853 3853 44930 1757880 1416973 0 28320 86365 64774 21591 1036900 1023128 13772 25133 14325 9551 1257 35975 26262 7914 1799 85097 77681 6002 1414 12326 11457 869 74831 69553 5278 4381 4073 308 6350 5699 448 203 30470 28321 2149 78882 73318 5564 4888 4543 345 16523 15358 1165 29787 27686 2101 139858 129995 9863 39019 36267 2752 SUPPLIES 204671 197036 7635 REPAIRS AND MAINTENANCE 50006 46478 3528 OFFICE SUPPLIES 9113 8471 642 LICENSES AND PERMITS 3563 3312 251 3764 3470 272 22 1977902 1806433 137548 33921 2262 2262 369614 216483 1100 1100 6236 6236 5420799 1931476 3573731 3489323 240662 267809 26074 20280 4219679 4003493 29998 39211 401716 372826 431714 412037 X 3679332 3482823 108633 108633 3787965 3591456 4219679 4003493 -220022 23513 0 X 0 0 0 X 185181 342776 441829 603410 312587 1885783 1125817 691228 995478 1189452 1372043 5374018 1310998 1034004 1437307 1792862 1684630 7259801 0 0 0 7259801 7377 6156 4442 13474 11206 42655 7377 6156 4442 13474 11206 42655 16867 4797 9290 14085 14504 59543 1335242 1044957 1451039 1820421 1710340 7361999 0.98610 0.98580 0.00580 0.00550 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: FUNDRAISING INCOME - 2019 AMOUNT: $ 16,867. 2020 AMOUNT: $ 4,797. 2021 AMOUNT: $ 9,290. 2022 AMOUNT: $ 14,085. 2023 AMOUNT: $ 14,504. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 240662 37342 10195 267809 329689 600 -31287 58340 240662 315131 2100 29352 16894 329689 297437 500 32982 15788 315131 266659 1600 46848 17670 297437 0 0 1799931 1799931 2783164 1309688 1473476 34531 12164 22367 625987 529898 96089 177186 79726 97460 3489323 X 1781392 23512 23512 1757880 0 1757880 1977902 0 1977902 0 1977902 PART V, LINE 4: THE FUNDS ARE DONOR RESTRICTED AND BOARD DESIGNATED WITH THE PRINCIPAL TO REMAIN INTACT AND THE INTEREST ON SUCH FUNDS TO BE USED TO ASSIST IN THE ORGANIZATION'S CHARITABLE OPERATIONS. PART X, LINE 2: THE ASSOCIATION QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND AS SUCH, IS NOT LIABLE FOR INCOME TAXES. THE ASSOCIATION IS CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS OTHER THAN A PRIVATE FOUNDATION. THE ASSOCIATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES UNDER THE AUTHORITATIVE GUIDANCE ISSUED BY FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB"). THE ASSOCIATION USES A THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION TO ACCOUNT FOR UNCERTAINTY IN INCOME TAXES. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS NOT BEEN MET. THIS GUIDANCE ALSO ADDRESSES DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, DISCLOSURE, AND TRANSITION. THE ASSOCIATION CONDUCTS BUSINESS SOLELY IN THE U.S. AND, AS A RESULT, FILES FEDERAL AND ILLINOIS TAX RETURNS. IN THE NORMAL COURSE OF BUSINESS THE ASSOCIATION IS SUBJECT TO EXAMINATION BY TAXING AUTHORITIES. AT PRESENT, THERE ARE NO ONGOING INCOME TAX AUDITS OR UNRESOLVED DISPUTES WITH THE TAX AUTHORITIES THAT THE ASSOCIATION CURRENTLY FILES OR HAS FILED WITH. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION IS COMPRISED OF TWO CLASSES OF MEMBERSHIP, SUSTAINING AND PARTICIPATING. A SUSTAINING MEMBERSHIP IS AVAILABLE TO ANY PERSON OF GOOD MORAL CHARACTER WHO IS IN SYMPATHY WITH THE ORGANIZATION'S PURPOSE, UPON COMPLYING WITH THE MEMBERSHIP DUES AS MAY BE ESTABLISHED BY THE BOARD OF DIRECTORS. A SUSTAINING MEMBERSHIP DOES NOT ENTITLE AN INDIVIDUAL TO PARTICIPATE IN THE ACTIVITIES OR USE OF FACILITIES OF THE CORPORATION. A PARTICIPATING MEMBERSHIP SHALL BE AVAILABLE TO ANY PERSON OF GOOD MORAL CHARACTER WHO IS IN SYMPATHY WITH THE ORGANIZATION'S PURPOSE, UPON COMPLYING WITH THE MEMBERSHIP DUES AND SUCH OTHER REGULATIONS AS MAY BE ESTABLISHED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7A BOTH TYPES OF MEMBERSHIP, SUSTAINING AND PARTICIPATING, ARE CONSIDERED VOTING MEMBERSHIPS IF THE PERSON HOLDING THE MEMBERSHIP IS EIGHTEEN YEARS OF AGE OR OLDER AND HAS COMPLIED WITH THE REQUIREMENTS OF PAYING ANNUAL DUES. ANY VOTING MEMBER DESIRING TO VOTE AT ANY ELECTION OF THE DIRECTORS MAY ATTEND THE ELECTION MEETING AND MAY CAST ONE VOTE FOR EACH OF THE DIRECTORSHIP POSITIONS WHICH ARE OPEN. FORM 990, PART VI, SECTION A, LINE 7B THE CONSTITUTION AND THE BY-LAWS MAY BE AMENDED BY A TWO-THIRDS VOTE OF THE MEMBERS PRESENT AT ANY REGULARLY SCHEDULED GENERAL MEETING OF THE MEMBERSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. THE RETURN PREPARER SUBMITS A COPY OF FORM 990 TO THE BOOKKEEPER. THE BOOKKEEPER PRINTS OUT COPIES OF THE RETURN. THE CEO, THE BOARD, AND THE BOOKKEEPER REVIEW THE RETURN AND WHEN THEY AGREE THEY LET THE RETURN PREPARER KNOW THAT THE RETURN IS READY TO BE PROCESSED AND SIGNED BY THE CEO. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION MONITORS THEIR CONFLICT OF INTEREST POLICY BY REQUIRING ALL CONFLICTS TO BE UPDATED ANNUALLY BY THE ORGANIZATION'S BOARD MEMBERS AND MANAGEMENT EMPLOYEES. FOR EACH INTEREST DISCLOSED THE BOARD WILL DETERMINE WHETHER A CONFLICT OF INTEREST EXISTS. IF THERE IS A CONFLICT OF INTEREST, THE INTERESTED PERSON MAY MAKE A PRESENTATION TO THE BOARD, BUT AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. THE BOARD WILL MAKE THE DECISION ON WHETHER A CONFLICT EXISTS AND WHETHER TO MAINTAIN SUCH RELATIONSHIP OR PROCEED WITH SUCH TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15A THE CEO REVIEW COMMITTEE, UNDER THE AUTHORITY OF THE BOARD OF DIRECTORS, CONDUCTS AN INDEPENDENT REVIEW OF THE TOTAL COMPENSATION OF THE CEO. THE REVIEW INCLUDES A DETERMINATION OF THE REASONABLENESS OF THE COMPENSATION IN LIGHT OF WHAT IS PAID TO SIMILARLY SITUATED EXECUTIVES AT OTHER ORGANIZATIONS, BOTH FOR-PROFIT AND NOT-FOR-PROFIT. THIS PROCESS IS CONDUCTED AND CONSISTS OF THE FOLLOWING STEPS: 1. THE REVIEW COMMITTEE WILL ANNUALLY REVIEW THE COMPENSATION OF THE YMCA'S CEO AND REVIEW COMPARABILITY DATA. AN OUTSIDE COMPENSATION EXPERT WILL CONDUCT A COMPREHENSIVE ASSESSMENT OF THE REASONABLENESS OF COMPENSATION EVERY OTHER YEAR, ACCOMPANIED BY A FULL REPORT TO THE YMCA BOARD. IN YEARS WHEN AN OUTSIDE CONSULTANT IS NOT ENGAGED, THE YMCA WILL COMPILE EXTERNAL COMPARABILITY DATA TO ASSESS THE REASONABLENESS OF COMPENSATION AND REPORT SUCH FINDINGS TO THE HUMAN RESOURCES COMMITTEE. 2. RECORD OF THE PROCESS WILL BE PRESERVED AS REQUIRED, INCLUDING MEETING MINUTES,ATTENDANCE, AND COMPARABILITY REPORTS. 3. THE RESULTS OF THIS PROCESS, AND THE COMMITTEE'S RECOMMENDATIONS, IF APPLICABLE, WILL BE PRESENTED TO THE BOARD OF DIRECTORS AND VOTED ON BY THE MEMBERS OF THE BOARD WHO DON'T HAVE A CONFLICT OF INTEREST WITH REGARDS TO THE COMPENSATION ARRANGEMENTS. 4. CONDITIONS THAT WOULD MERIT A MORE FREQUENT ASSESSMENT BY AN OUTSIDE EXPERT INCLUDE ONE OR MORE OF THE FOLLOWING: -SIGNIFICANT CHANGES IN COMPENSATION, BENEFITS, OR PREREQUISITES OF PERSONS INCLUDED IN THIS PROCEDURE. -SIGNIFICANT CHANGES IN MARKET OR ECONOMIC CONDITIONS AFFECTING COMPENSATION LEVELS AS DEEMED NECESSARY BY THE HUMAN RESOURCE COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE PROVIDED UPON REQUEST.