2024-12-06T10:11:35-06:00 2024-02-29 390758449 WIPFLI LLP 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2023-03-01 542184387 CAMP JORN YOUNG MEN'S CHRISTIAN ASSOCIATION INC CAMP 7155438808 13591 ZENNER LANE MANITOWISH WATERS WI 54545 KATHLEEN BOST CEO 7155438808 2024-12-05 1 1 MICHAEL J PETERSON CPA P01833529 2187224705 2024-12-05 2023 2024-10-15 13:58:12Z KATHLEEN BOST 13591 ZENNER LANE MANITOWISH WATERS WI 54545 3394722 0 X CAMPJORNYMCA.ORG X 2005 WI BUILDING CHARACTER, CONFIDENCE AND COMMUNITY THROUGH ENRICHING OUTDOOR EXPERIENCES. 14 14 116 100 0 0 800979 1740907 831661 927794 209227 120962 107379 102231 1949246 2891894 0 0 0 0 1001627 1208005 0 0 74620 706423 758173 1708050 1966178 241196 925716 13927588 15130304 323063 266595 13604525 14863709 BUILDING CHARACTER, CONFIDENCE AND COMMUNITY THROUGH ENRICHING OUTDOOR EXPERIENCES. 0 0 701574 0 570115 RESIDENT CAMP:CAMP JORN YMCA HAS MADE A COMMITMENT TO ENSURE A POSITIVE AND SAFE CAMPING EXPERIENCE FOR EACH CHILD WHO ATTENDS OUR SUMMER PROGRAM. OUR FOCUS ON CHARACTER DEVELOPMENT HELPS YOUTH TO GROW IN THE AREAS OF OUR 4 CORE VALUES CARING, HONESTY, RESPECT AND RESPONSIBILITY. CAMPERS CHOOSE 3 INSTRUCTIONAL CLASSES FOR THE WEEK ENSURING GROWTH, PROGRESSION, AND COMPETENCE. DAYS ARE ROUNDED OUT WITH CABIN ACTIVITIES SUCH AS TUBING, SAILING, CABIN CHALLENGES, SPORTS AND MUCH MORE. EVENINGS ARE A TIME FOR EVERYONE TO COME TOGETHER FOR ALL-CAMP ACTIVITIES SUCH AS CAMPFIRES, SKITS, GROUP GAMES, ETC. EACH CABIN GROUP WILL ALSO PARTICIPATE IN A COOK OUT OR OVERNIGHT ON OR NEAR CAMP JORN. CAMPERS COULD COME FOR 1 OR 2-WEEK PROGRAMS. 402665 0 180871 CHILD CARE:LOCATED ON THE CAMP JORN YMCA PROPERTY, THE ORGANIZATION OFFERS A FULL DAY, YEAR-ROUND STATE LICENSED CHILD CARE PROGRAM USING A PLAY-BASED EDUCATION/CURRICULUM WHICH ALLOWS EACH CHILD TO GROW AT THEIR OWN PACE IN THE AREAS OF SOCIAL, EMOTIONAL, PHYSICAL AND ACADEMIC DEVELOPMENT.WARM, CARING, EDUCATED STAFF PROVIDE CARE IN A CASUAL, RELAXED SETTING WHERE THE NEEDS AND INTERESTS OF BOTH CHILD AND PARENT ARE RECOGNIZED. SUMMER CHILD CARE ALSO AVAILABLE BY THE DAY, WEEK OR MONTH. THE CENTER AVERAGES ABOUT 20 CHILDREN PER DAY. 306720 0 176808 DAY CAMP:FOR DAY CAMP, CAMPERS HAVE AN OPPORTUNITY TO PARTICIPATE IN ACTIVITIES FROM SPORTS TO CRAFTS, GAMES TO ART, AND EXPERIENCE IT ALL INCLUDING TUBING. DURING 2024, WE AVERAGED 107 UNIQUE CAMPERS PER WEEK OVER 10 WEEKS OF CAMP. 1410959 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 116 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 14 14 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 WI IL X KIM TASSI 7155438808 13591 ZENNER LANE MANITOWISH WATERS WI 54545 TAMISE IRONSTRACK CHAIR 1.00 X X 0 0 0 NANCY GANTAR VICE CHAIR 1.00 X X 0 0 0 MATT HUGHES TREASURER 1.00 X X 0 0 0 CAROLYN ISAAC SECRETARY 1.00 X X 0 0 0 TIMOTHY KLAGOS PAST BOARD CHAIR 3.00 X X 0 0 0 ROMY DECRISTOFARO DIRECTOR 1.00 X 0 0 0 MARVIN DONNELL DIRECTOR 1.00 X 0 0 0 DAVID GRAMLEY DIRECTOR (THRU OCT 2023) 1.00 X 0 0 0 STEPHANIE HICKMAN DIRECTOR 1.00 X 0 0 0 MICHELLE HILL DIRECTOR 1.00 X 0 0 0 JEREMY JORGENSEN DIRECTOR 1.00 X 0 0 0 JOHN MUELLER DIRECTOR 1.00 X 0 0 0 SARA PICKUS DIRECTOR 1.00 X 0 0 0 JANET PIEDMONTE DIRECTOR 1.00 X 0 0 0 KRISTI ROBERTS DIRECTOR 1.00 X 0 0 0 GINA TESCHNER DIRECTOR (THRU OCT 2023) 1.00 X 0 0 0 TRUEMAN HOFFMEISTER CEO (THRU JUNE 2023) 45.00 X 73779 0 17365 DENNIS LIPP CEO/INTERIM CEO 45.00 X 49009 0 11880 122788 0 29245 0 0 0 0 0 145086 68497 1527324 1740907 RESIDENT CAMP 721210 570115 570115 CHILD CARE 624410 180871 180871 DAY CAMP 721210 176808 176808 927794 137976 137976 102952 9501 93451 93451 93451 402622 419636 -17014 -17014 -17014 35953 145086 47243 -11290 -11290 32874 26448 6426 6426 13644 13644 13644 2891894 927794 0 223193 165230 130304 26474 8452 922335 745122 136923 40290 32624 23102 6834 2688 8750 6197 1833 720 79066 55990 16562 6514 33085 33085 10522 10522 45601 37294 6878 1429 11479 7476 3469 534 50869 24324 23546 2999 76907 1700 75207 6899 3286 3360 253 270 45 225 215176 107588 107588 44624 31817 8538 4269 OTHER SUPPLIES AND EXPE 165478 146804 13179 5495 PROGRAM SUPPLIES AND EX 64171 63341 830 NATIONAL SUPPORT DUES 19532 16602 1953 977 EQUIPMENT RENTAL AND MA 13560 9967 3593 1966178 1410959 480599 74620 16280 5715 1575550 2542011 53550 45750 2661 3372 7160 21748 42176 96605 12614177 3122266 9088734 9491911 3141477 2923192 13927588 15130304 76089 103766 226631 139458 20343 23371 323063 266595 X 11623089 11645750 1981436 3217959 13604525 14863709 13927588 15130304 925716 333118 350 0 X 0 1 X 1 0 X 625485 961245 1050975 800979 1740907 5179591 763253 281176 718617 831661 927794 3522501 85193 35035 74015 71564 82471 348278 1473931 1277456 1843607 1704204 2751172 9050370 238318 293195 347779 193459 1202525 2275276 0 238318 293195 347779 193459 1202525 2275276 6775094 116010 82681 117567 245934 240928 803120 116010 82681 117567 245934 240928 803120 1589941 1360137 1961174 1950138 2992100 9853490 0.68760 0.76840 0.08150 0.08270 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2576036 1027300 368856 82020 3890172 2895949 21450 -222963 118400 2576036 2825514 22100 161805 113470 2895949 2325688 36600 473631 10405 2825514 2170347 35650 148353 28662 2325688 0.17280 0.67130 0.15590 0 0 4469725 4469725 6021198 2147699 3873499 1329160 974567 354593 794094 794094 9491911 SECURITY DEPOSITS 23371 23371 X 3214840 333118 350 333468 2881372 10522 10522 2891894 1955656 0 1955656 10522 10522 1966178 PART X, LINE 2: THE ASSOCIATION ASSESSES WHETHER IT IS MORE-LIKELY-THAN-NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION OF THE TECHNICAL MERITS OR THE POSITION, ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. IF THE TAX POSITION DOES NOT MEET THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD, THE BENEFIT OF THE TAX POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. THE ASSOCIATION RECORDED NO ASSETS OR LIABILITIES FOR UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS. GOLF OUTING 91399 69905 21494 3834 9000 15561 4024 CHILD CARE EVENTS 56804 50376 6428 2273 2372 1 32836 24805 8031 7704 2475 181039 145086 35953 3834 9000 25538 8871 47243 -11290 FORM 990, PART VI, SECTION A, LINE 2 ROMY DECRISTOFARO AND JEREMY JORGENSEN HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S CPA USING INFORMATION PROVIDED BY THE ORGANIZATION. THE FORM 990 IS THEN PRESENTED TO THE FINANCE COMMITTEE BY THEIR CPA. A COPY OF THE FORM 990 IS PROVIDED TO MEMBERS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C A CONFLICT OF INTEREST MAY EXIST WHEN THE INTERESTS OR ACTIVITIES OF ANY DIRECTOR, OFFICER, OR STAFF MEMBER MAY BE SEEN AS COMPETING WITH THE INTERESTS OR ACTIVITIES OF THIS CORPORATION, OR THE DIRECTOR, OFFICER, OR STAFF MEMBER DERIVES A FINANCIAL OR OTHER MATERIAL GAIN AS A RESULT OF A DIRECT OR INDIRECT RELATIONSHIP. ANY POSSIBLE CONFLICT OF INTEREST SHALL BE DISCLOSED TO THE BOARD OF DIRECTORS BY THE PERSON CONCERNED, IF THAT PERSON IS A DIRECTOR OF THE CHAIR OF THE CORPORATION, OR TO THE CHAIR, OR SUCH PERSON OR PERSONS AS HE OR SHE MAY DESIGNATE, IF THE PERSON IS A MEMBER OF THE STAFF. UNLESS REQUESTED TO REMAIN PRESENT DURING THE MEETING, THE PERSON HAVING THE CONFLICT SHALL RETIRE FROM THE ROOM IN WHICH THE BOARD OF DIRECTORS IS MEETING AND SHALL NOT PARTICIPATE IN THE FINAL DELIBERATION OR DECISION REGARDING THE MATTER UNDER CONSIDERATION. HOWEVER, THAT PERSON SHALL PROVIDE THE BOARD OF DIRECTORS WITH ANY AND ALL RELEVANT INFORMATION. FORM 990, PART VI, SECTION B, LINE 15A CEO'S SALARY IS DETERMINED BASED UPON PERFORMANCE REVIEW BY BOARD. COMPARATIVE DATA IS REVIEWED BUT ORGANIZATION IS NOT ABLE TO COMPENSATE AT THAT LEVEL. FORM 990, PART VI, SECTION C, LINE 19 THE AUDIT REPORT AND FORM 990 ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE. THE REMAINING DOCUMENTS ARE AVAILABLE BY REQUEST ONLY. THE TAXPAYER HAS ROUTINELY MET FILING REQUIREMENTS FOR FORM 990 AND INFORMATION REPORTING ON A TIMELY BASIS. THE LATE FILING OF FORM 8868 FOR THE YEAR ENDED FEBRUARY 29, 2024 WAS AN IRREGULARITY. THE ORGANIZATION RELIED UPON THEIR PAID PREPARER TO FILE THE PROPER EXTENSIONS TO EXTEND THE ORIGINAL DUE DATE OF THE RETURN. THE FILING OF FORM 8868 WAS MISTAKENLY MISSED. THE PAID PREPARER USES A COMBINATION OF TAX SOFTWARE AND FILE TRACKING SOFTWARE TO RECORD COMPLETION OF EXTENSIONS, SO GOING FORWARD THIS SHOULD NOT HAPPEN AGAIN.