2025-08-18T08:03:32-05:00 2024-09-30 410746749 CLIFTONLARSONALLEN LLP 2689 COMMERCE DRIVE NW SUITE 201 ROCHESTER MN 55901 990 2023-10-01 420680330 YOUNG MEN'S CHRISTIAN ASSOCIATION YOUN 6414225999 1840 S MONROE AVE MASON CITY IA 50401 MISTI MILTENBERGER ACCOUNTANT 6414225999 2025-08-15 1 0 KATHERINE LUTZKE CPA P01760889 5072802300 2025-08-15 2023 2025-03-06 01:10:19Z TAMMY HERTZEL 1840 S MONROE AVE MASON CITY IA 50401 1832383 0 X WWW.MASONCITYYMCA.ORG X 1892 IA PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND & BODY 10 10 198 35 0 0 427164 699306 1019151 1102318 10522 4766 147390 25993 1604227 1832383 0 0 0 0 999823 1113210 0 0 68016 1227234 902554 2227057 2015764 -622830 -183381 1007295 706931 1263736 1021914 -256441 -314983 TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL. 0 0 120049 0 643070 THE ASSOCIATION PROVIDES THE USE OF FACILITIES AND PARTICIPATION IN VARIOUS PROGRAMS TO MEMBERS FOR A MONTHLY OR ANNUAL MEMBERSHIP FEE. 936776 0 105927 THE ASSOCIATION PROVIDES AQUATICS PROGRAMS SUCH AS SWIMMING LESSONS, INFANT-PARENT CLASSES, PRESCHOOL CLASSES, WATER EXERCISE AND THERAPY, AND WATER SAFETY. THE ASSOCIATION PROVIDES SPORTS PROGRAMS FOR CHILDREN AND ADULTS WHICH INCLUDES VARIOUS TEAM LEAGUES, INDIVIDUAL LESSONS, AND INFORMATIONAL CAMPS. THE ASSOCIATION PROVIDES HEALTH AND FITNESS PROGRAMS TO ADULTS TO OFFER OPPORTUNITIES FOR FRIENDSHIP AND COMMUNITY, A SENSE OF WELL-BEING, SELF-CONFIDENCE, IMPROVED COGNITION, AND A HEALTHY BODY. 614270 0 353321 THE ASSOCIATION PROVIDES YOUTH PROGRAMS TO EMPHASIZE TEAMWORK, COOPERATION, AND DEVELOPING GOOD VALUES. THE ASSOCIATION ALSO PROVIDES TEENS OPPORTUNITIES TO GET INVOLVED IN PROGRAMS THAT HELP THEM GROW. 1671095 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 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 1 0 0 0 1 0 0 198 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 1 1 0 1 0 0 1 1 1 1 1 0 1 1 0 0 0 IA X TAMMY HERTZEL 6414225999 1840 S MONROE AVE MASON CITY IA 50401 MANDI PRALLE PRESIDENT 1.50 0.00 X X 0 0 0 KEVIN HENNESSEY VICE PRESIDENT 1.50 0.00 X X 0 0 0 LUKE GAST TREASURER 0.50 0.00 X X 0 0 0 STEVE SNYDER SECRETARY 0.50 0.00 X X 0 0 0 ALYSE HESLEY DIRECTOR 0.50 0.00 X 0 0 0 CARRIE BERG DIRECTOR 0.50 0.00 X 0 0 0 CRAIG WOOD DIRECTOR 0.50 0.00 X 0 0 0 ERIC FRANKLIN DIRECTOR 0.50 0.00 X 0 0 0 THEODORE BROMGARTNER DIRECTOR 0.50 0.00 X 0 0 0 TAMMY HERTZEL EXECUTIVE DIRECTOR 40.00 0.00 X 80630 0 3165 80630 0 3165 0 0 0 0 0 410921 288385 16000 699306 MEMBERSHIP FEES 713940 643070 643070 PROGRAM FEES 713940 459248 459248 1102318 4766 4766 14340 0 14340 14340 14340 1000 0 1000 1000 3429 0 3429 3429 LAUNDRY SERVICE 812300 6895 6895 MISCELLANEOUS INCOME 900099 329 329 7224 1832383 1102318 0 30759 85697 10284 23995 51418 877092 858944 6191 11957 17835 10229 6963 643 50762 31074 20296 -608 81824 82733 -5419 4510 15695 15695 26966 26966 34675 34579 96 24601 24601 1257 390 867 3600 3240 360 99643 89679 9964 13534 12182 1352 BUILDING MAINTENANCE 278316 250484 27832 LEASE PAYMENTS 253000 228000 25000 EQUIPMENT EXPENSE 71963 71434 529 MISCELLANEOUS EXPENSE 56628 22422 34206 22676 22676 2015764 1671095 276653 68016 338 338 136408 122428 20100 67314 83016 35322 2028 2028 6218 6967 676682 535861 194862 140821 564325 331713 1007295 706931 757310 749892 31472 32386 474954 239636 1263736 1021914 X -339715 -536995 83274 222012 -256441 -314983 1007295 706931 -183381 26868 97971 0 X 0 1 X 1 0 X 674714 927837 741384 427164 702053 3473152 674714 927837 741384 427164 702053 3473152 3473152 10937 7360 15477 21134 19106 74014 75425 87134 136778 10653 309990 3857156 4202378 0.90040 0.90950 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: INVENTORY SALES - 2020 AMOUNT: $ 6,155. 2021 AMOUNT: $ 8,567. 2022 AMOUNT: $ 6,835. 2023 AMOUNT: $ 3,429. OTHER INCOME - 2020 AMOUNT: $ 69,270. 2021 AMOUNT: $ 78,567. 2022 AMOUNT: $ 129,943. 2023 AMOUNT: $ 7,224. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 50958 50958 50958 50958 50958 50958 50958 50958 50958 50958 0.00000 1.00000 0.00000 0 0 305943 261110 44833 241973 174107 67866 128766 100644 28122 140821 INVESTMENT IN YRC PARTNERSHIP 89005 LEASES 242708 331713 GIFT CERTIFICATES 1928 LEASE LIABILITY 237708 239636 X 1859251 26868 26868 1832383 0 1832383 2015764 0 2015764 0 2015764 PART V, LINE 4: THE ENDOWMENTS WERE ACCEPTED WITH THE DONOR STIPULATION THAT THE PRINCIPAL BE MAINTAINED INTACT IN PERPETUITY AND THAT ONLY THE INCOME FROM INVESTMENT THEREOF BE EXPENDED FOR YOUTH ACTIVITIES AND BUILDING MAINTENANCE. PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, THUS, THERE IS NO PROVISION FOR INCOME TAXES AT SEPTEMBER 30, 2024 AND 2023. THE ASSOCIATION HAS ADOPTED THE INCOME TAX STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS AND HAS DETERMINED THAT IT HAS NO UNCERTAIN TAX POSITIONS AS OF SEPTEMBER 30, 2024. FORM 990, PART VI, SECTION A, LINE 6 OUR ORGANIZATION IS A PUBLIC CHARITY OPEN TO ALL WITHOUT REGARD TO ABILITY TO PAY. OUR MEMBERS HAVE THE RIGHT TO ELECT MEMBERS OF THE BOARD, BUT DO NOT RECEIVE ANY DISTRIBUTIONS OF INCOME OR ASSETS FROM THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A OUR ORGANIZATION IS A PUBLIC CHARITY OPEN TO ALL WITHOUT REGARD TO ABILITY TO PAY. OUR MEMBERS HAVE THE RIGHT TO ELECT MEMBERS OF THE BOARD, BUT DO NOT RECEIVE ANY DISTRIBUTIONS OF INCOME OR ASSETS FROM THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES THAT HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE ORGANIZATION'S FORM 990 IS PROVIDED TO THE GOVERNING BOARD AT A BOARD MEETING BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12 THE BOARD OF DIRECTORS COMPLETES AN ANNUAL CONFLICT OF INTEREST FORM TO ADDRESS ANY CONFLICTS THEY MAY HAVE WITH OPERATIONS OF THE MASON CITY FAMILY YMCA. . DURING EACH BOARD MEETING THE ASSOCIATION WILL ASK THE BOARD IF THEY HAVE A CONFLICT OF INTERST ON ANY AGENDA ITEM, AND WILL RECUSE THEM DURING THAT PART. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION FOR THE EXECUTIVE DIRECTOR WAS DETERMINED UPON HIRING BY THE BOARD OF DIRECTORS. IT WAS NOT REVIEWED BY INDEPENDENT PEOPLE NOR COMPARABILITY DATA. THIS WAS LAST CONDUCTED UPON HIRING OF THE NEW CEO IN 2022. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. YMCA AND REHABILITATION CENTER 1840 S MONROE AVE MASON CITY IA 50401 421491491 PHYSICAL FITNESS AND REHABILITATION IA 501(C)(3) LINE 12A, I N/A 0 0 0 0 1 0 0 0 0 0 0 1 1 0 1 1 0 0 0 0