2024-08-06T13:48:18+00:00 2023-12-31 363168081 SIKICH LLP 1415 W DIEHL RD SUITE 400 NAPERVILLE IL 605632349 990 2023-01-01 362169197 YOUNG MEN'S CHRISTIAN ASSOCIATION JOLIET YOUN 8157299638 749 Houbolt Rd Joliet IL 60431 Katy Leclair CEO 8157820504 2024-08-06 true Heather Bonifas CPA P01711657 6305668400 2024-08-06 2023 2024-08-08 14:25:15Z Katy Leclair 749 Houbolt Rd Joliet IL 60431 19281838 false X JOLIETYMCA.ORG X 1926 IL SIGNIFICANT PROGRAMS INCLUDE BEFORE/AFTER SCHOOL PROGRAMS FOR OVER 1,700 CHILDREN PER DAY, SUMMER DAY CAMPS FOR OVER 800 CHILDREN PER DAY, AND YOUTH AQUATICS FOR OVER 2,500 CHILDREN PER YEAR. 26 26 1064 1244 0 0 3444439 5277817 9485920 10821416 396373 1039928 140734 364336 13467466 17503497 0 0 0 0 7226275 8574683 0 0 430187 3783713 4305021 11009988 12879704 2457478 4623793 43709838 48999624 7440216 7544972 36269622 41454652 X TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE BY DEVELOPING RELATIONSHIPS AMONG ALL PERSONS AND PROVIDING PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY. THE Y PROVIDES FINANCIAL ASSISTANCE, TO ALL WHO ARE IN NEED. NO ONE IS TURNED AWAY FOR INABILITY TO PAY. false false 2172884 3657252 THE YMCA'S KID ZONE PROGRAM IS A RECREATION-BASED BEFORE AND AFTER SCHOOL CARE PROGRAM, SERVING APPROXIMATELY 1,760 CHILDREN, THAT OPERATES IN LOCAL SCHOOLS. THE ULTIMATE PURPOSE OF THE PROGRAM IS TO MEET THE YMCA'S MISSION TO HELP THE CHILDREN WE SERVE GROW AND DEVELOP IN SPIRIT, MIND, AND BODY, WHILE SUPPORTING FAMILIES IN OUR COMMUNITIES AND HELPING TO MEET EDUCATIONAL NEEDS. CHILDREN ARE SUPERVISED BY TRAINED YMCA PROFESSIONALS WHO DEVELOP AND DELIVER A PROGRAM COMPRISED OF ACTIVE GAMES, CRAFTS, INDEPENDENT STUDY, AND HOMEWORK HELP. THE YMCA PROVIDES FINANCIAL ASSISTANCE TO ALL WHO QUALIFY AND COULD NOT OTHERWISE AFFORD CHILDCARE. 1334680 1290341 THE YMCA'S SUMMER DAY CAMP PROGRAM SERVES OVER 2,200 CHILDREN PER SUMMER AND TAKES PLACE IN ELEVEN LOCATIONS THROUGHOUT THE COMMUNITY. THE PROGRAM OFFERS CHILDREN A QUALITY SUMMER CAMP EXPERIENCE THAT IS BASED ON THE YMCA CORE VALUES OF CARING, HONESTY, RESPECT, AND RESPONSIBILITY. OUR SUMMER CAMP PROGRAM OFFERS A STRONG FOCUS ON YOUTH CHARACTER DEVELOPMENT, IN A SAFE, NURTURING ENVIRONMENT WHERE CHILDREN LEARN, DEVELOP, AND GROW UNDER THE WATCHFUL SUPERVISION OF TRAINED YMCA PROFESSIONALS. THE YMCA PROVIDES FINANCIAL ASSISTANCE TO ALL WHO QUALITY AND CANNOT OTHERWISE AFFORD YMCA SERVICES. 839948 462680 THE YMCA OFFERS A DIVERSE SELECTION OF AQUATICS PROGRAMMING FOR ALL AGES, WITH A FOCUS ON SWIM LESSONS AND DROWNING PREVENTION FOR YOUTH, IN WHICH APPROXIMATELY 2,450 CHILDREN PARTICIPATE IN THROUGHOUT THE YEAR. AS WITH ALL PROGRAMS OFFERED, THE PURPOSE OF THE PROGRAM IS TO HELP CHILDREN GROW AND DEVELOP IN SPIRIT, MIND, AND BODY THROUGH THE YMCA'S CORE VALUES OF CARING, HONESTY, RESPECT, AND RESPONSIBILITY. CHILDREN ARE TAUGHT THE FUNDAMENTALS OF SWIMMING SKILLS AND WATER SAFETY , WITH AN EMPHASIS ON PERSONAL, PROGRESSIVE DEVELOPMENT, WHILE INSTILLING A LIFE-LONG LOVE OF THE ACTIVITY. THE YMCA PROVIDES FINANCIAL ASSISTANCE TO ALL CHILDREN WHO QUALIFY AND WOULD OTHERWISE BE UNABLE TO AFFORD TO PARTICIPATE IN THE PROGRAMS. 6258920 5598630 Additional YMCA program offerings include membership, preschool, birthday parties, senior activities, and wellness classes and opportunities. Also included is certain expenses that are not allocated to specific programs, including depreciation, interest, membership, and facility maintenance. 6258920 5598630 10606432 true true false false false false false false true true false false false true true true false false false false false false false true false false false false true true false false false false false false false false false false true false false false false false false false false true 39 0 1064 true false false false false false true true false false false false false false X 26 26 false false false false false false false true true false true true true true true true true true true false false IL X Dawn Schultz 8157820822 749 HOUBOLT JOLIET IL 60431 Cheri Rubocki Vice Chair 3.0 X X 0 0 0 Guy Christensen Board Chair 3.0 X X 0 0 0 Karla Guseman Secretary (end 12/14/23) 3.0 X X 0 0 0 Mark Johnson Treasurer (end 12/14/23) 3.0 X X 0 0 0 Abigail Hornbogen BOARD MEMBER 2.0 X 0 0 0 Adam Underhill BOARD MEMBER 2.0 X 0 0 0 Alex Paramo Board Member 2.0 X 0 0 0 Alexander Butkus BOARD MEMBER 2.0 X 0 0 0 Barb Ziegner BOARD MEMBER (EMERITUS) 2.0 X 0 0 0 Beth Laken Board Member 2.0 X 0 0 0 Bill Lauer BOARD MEMBER (EMERITUS) 2.0 X 0 0 0 Carl Smith Board Member (end 12/14/23) 2.0 X 0 0 0 Chris Ramirez Board Member 2.0 X 0 0 0 Clyne Namuo Board Member 2.0 X 0 0 0 Dan Stevenson Board Member 2.0 X 0 0 0 Don Degeus Board Member 2.0 X 0 0 0 Donna Jeschke BOARD MEMBER 2.0 X 0 0 0 Eric Hanson Board Member 2.0 X 0 0 0 Howard Wright BOARD MEMBER 2.0 X 0 0 0 Jackie Bersano BOARD MEMBER 2.0 X 0 0 0 Jennifer (Jen) Howard BOARD MEMBER 2.0 X 0 0 0 Les Cheney Board Member 2.0 X 0 0 0 Marc Gorsch Board Member 2.0 X 0 0 0 Mary Jaworski BOARD MEMBER 2.0 X 0 0 0 Michelle Williams BOARD MEMBER 2.0 X 0 0 0 Mike Wright BOARD MEMBER 2.0 X 0 0 0 Nicholas Macris Board Member (end 12/14/23) 2.0 X 0 0 0 Quinn Adamowski BOARD MEMBER 2.0 X 0 0 0 Shane Green BOARD MEMBER 2.0 X 0 0 0 Sylvia Acosta Chavez BOARD MEMBER 2.0 X 0 0 0 Dawn Schultz CFO 40.0 X 128408 0 23807 Kathryn Leclair President & CEO 40.0 X 192432 0 49110 Carolyn Hamilton CMCO 40.0 X 124389 0 14804 Melissa Durkin COO 40.0 X 122059 0 15422 567288 0 103143 4 false true false 41 North Contractors LLC 4906 Main Street Suite 102 Lisle IL 60532 Construction 0 70300 0 98495 0 621027 4487995 161519 5277817 Membership Revenue 4537915 4537915 Childcare Revenue -- School Age 3657252 3657252 Day Camp Revenue 1290341 1290341 Childcare Revenue -- Infant/Toddler/Preschool 84657 84657 Resident Camp Revenue 0 0 1251251 1251251 0 0 10821416 741395 741395 98332 98332 0 98332 98332 1954938 1656405 298533 0 298533 298533 298785 98495 121936 176849 176849 7839 7839 7839 Miscellaneous Revenue 900099 81316 81316 0 0 0 0 81316 17503497 11008903 0 1216777 0 0 393757 321927 57908 13922 7115956 5817857 1046501 251598 320613 262127 47150 11336 385769 315397 56732 13640 358588 293174 52735 12679 64851 42179 21754 918 15094 9817 5063 214 17564 17564 280253 182278 94008 3967 266324 19988 184090 62246 555939 539909 10609 5421 191306 126642 59604 5060 112420 30336 80039 2045 166397 159603 6794 200064 188374 0 11690 685256 664698 13705 6853 141451 137337 2743 1371 PROGRAM SUPPLIES 737127 651999 81062 4066 REPAIRS & MAINTENANCE 481418 467235 9456 4727 BANK FEES 221992 212928 9064 BAD DEBT EXPENSE 68157 68157 99408 94470 2362 2576 12879704 10606432 1843085 430187 7578750 8239351 7031 8680 1860268 951922 192736 308295 0 0 0 0 0 0 0 72550 89362 33009841 10716007 17212878 22293834 13894001 15213329 0 0 0 2891624 1894851 43709838 48999624 1169403 1421896 0 0 598634 706521 5573876 5360068 0 0 0 0 0 0 0 0 98303 56487 7440216 7544972 20539556 21622531 15730066 19832121 0 0 0 36269622 41454652 43709838 48999624 4623793 561237 0 X false true X true false X 7068157 3223240 5087484 3444439 5277817 24101137 10236443 5083830 7911741 9631952 11008903 43872869 0 0 0 17304600 8307070 12999225 13076391 16286720 67974006 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 67974006 199067 243998 208563 337601 741395 1730624 96382 0 176849 273231 199067 243998 304945 337601 918244 2003855 0 0 0 0 0 0 0 17503667 8551068 13304170 13413992 17204964 69977861 0.9714 0.9812 0.03 0.02 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5418954 288203 748495 187371 6268281 6712204 103724 -1226966 150727 19281 5418954 5887392 267611 708107 124935 25971 6712204 6527412 192809 969504 1784147 18186 5887392 5539907 116830 1005979 117203 18101 6527412 0.2864 0.7136 0.0 true false 4002903 4002903 21641457 9715212 11926245 194272 194272 1314236 1000795 313441 5856973 5856973 22293834 Lease Liability 56487 56487 X 18232304 561237 63198 121936 746371 17485933 17564 0 17564 17503497 13047274 63198 121936 185134 12862140 17564 0 17564 12879704 Schedule D, Part V, Line 4 Intended uses of endowment funds The Y maintained donor and board restricted endowment funds that are managed by BMO Harris Bank. A portion of the income that is generated by the endowment funds is available to fund the operations of the Y. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Association is a nonprofit organization that is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code (IRC) and comparable state law as a charitable organization, whereby only unrelated business income, as defined by Section 509(a)(1) of the IRC is subject to federal income tax. The Association is not classified as a private foundation. The Association follows guidance issued by the Financial Accounting Standards Board (FASB) on accounting for income taxes and has evaluated their tax positions, expiring statutes of limitations, audits, proposed settlements, change in tax law and new authoritative rulings, and believes that no provision for income taxes is necessary to cover any uncertain tax positions. The Association's returns for tax years 2020 and later remain subject to examination by tax authorities. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Special Event Expense - 121936 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Special Event Expenses - 121936 Gala 308870 93301 215569 3500 1098 51761 4500 32802 Golf Outing 88410 5194 83216 21046 7229 0 0 397280 98495 298785 3500 1098 72807 4500 40031 121936 176849 X X false false false false false false false false false Kathryn Leclair President & CEO 192432 0 0 0 0 0 22622 0 26488 0 241542 0 0 0 Dawn Schultz CFO 128408 0 0 0 0 0 15353 0 8454 0 152215 0 0 0 A CITY OF BURBANK COOK COUNTY IL 362698031 000000000 2017-11-29 6500000 REFINANCE TWO LOANS PREVIOUSLY INCURRED BY THE BORROWER and FINANCE CAPITAL EXPENDITURES false false false A 221985 0 0 0 0 0 135816 0 0 0 6364184 0 2018 false false false true A false false false false 0.0 0.0 0.0 false false true A false true true true false true JPMORGAN CHASE BANK NATIONAL ASSOCIATION 25.0 false false false false true A true X 5 141152 Market value X Sporting Equipment 1 5008 Market value X Garden Supplies 10 15359 Market value false true false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - Number of contributors Other - Sporting Equipment Number of Contributors Other - Garden Supplies Number of Contributors Form 990, Part III, Line 4d Description of other program services (Expenses $ 6,258,920 including grants of $)(Revenue $ 5,598,630) Additional YMCA program offerings include membership, preschool, birthday parties, senior activities, and wellness classes and opportunities. Also included is certain expenses that are not allocated to specific programs, including depreciation, interest, membership, and facility maintenance. Form 990, Part VI, Line 11b Review of form 990 by governing body THE Y'S ANNUAL FORM 990 WAS AVAILABLE FOR REVIEW BY THE MEMBERS OF THE EXECUTIVE BOARD AND BUDGET AND FINANCE (AUDIT) COMMITTEE. THE EXECUTIVE BOARD IS AN ELEVEN MEMBER SUBSET OF THE FULL BOARD OF DIRECTORS THAT IS RESPONSIBLE FOR THE OVERALL APPROVAL OF BUDGETS, PROGRAMS AND OTHER ORGANIZATIONAL ACTIVITIES. Form 990, Part VI, Line 12c Conflict of interest policy THE Y REQUIRES THE ANNUAL COMPLETION OF A CONFLICT OF INTEREST QUESTIONAIRE BY ALL BOARD MEMBERS. THE CONFLICT OF INTEREST REPRESENTATIONS ARE REVIEWED BY THE CHIEF OPERATING OFFICER AND RELEVANT MATTERS ARE BROUGHT TO THE ATTENTION OF THE OFFICERS OF THE BOARD OF DIRECTORS. Form 990, Part VI, Line 15a Process to establish compensation of top management official EXECUTIVE COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS USING COMPARATIVE INFORMATION PROVIDED BY THE NATIONAL Y OFFICES. Form 990, Part VI, Line 19 Required documents available to the public THE Y MAKES ITS ANNUAL 990 FILING, GOVERNING DOCUMENTS, CONFLICT OF INTEREST STATEMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. Form 990, Part VIII, Line 2f Other Program Service Revenue Other Program Revenue - Total Revenue: 1251251, Related or Exempt Function Revenue: 1251251, 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: ;