2025-11-13T15:34:58-06:00 2024-12-31 393647910 WIPFLI ADVISORY LLC 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2024-01-01 411358634 ITASCA COUNTY FAMILY YMCA INC ITAS 2183271161 400 RIVER ROAD GRAND RAPIDS MN 55744 JONI NAMYST EXECUTIVE DIRECTOR 2183271161 2025-11-13 1 1 MICHAEL J PETERSON CPA P01833529 2187224705 2025-11-13 2024 2025-03-06 01:10:19Z JONI NAMYST 400 RIVER ROAD GRAND RAPIDS MN 55744 4528880 0 X WWW.YMCAITASCA.ORG X 1979 MN THE ITASCA COUNTY FAMILY YMCA (YMCA) IS A CHARITABLE, COMMUNITY SERVICE ORGANIZATION FOUNDED IN 1979 WITH A MISSION TO STRENGTHEN OURSELVES, FAMILIES AND COMMUNITIES BY PROMOTING GROWTH IN SPIRIT, MIND AND BODY. THE YMCA INCLUDES MEN, WOMEN, AND CHILDREN OF ALL AGES, ABILITIES, INCOMES, RACES AND RELIGIONS AND IS DEDICATED TO YOUTH DEVELOPMENT, HEALTHY LIVING AND SOCIAL RESPONSIBILITY. WE PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT PROMOTE YOUTH DEVELOPMENT, HEALTHY LIFESTYLES, STRONG VALUES, LEADERSHIP DEVELOPMENT, COMMUNITY INTERACTION, AND INTERNATIONAL UNDERSTATING. ALL PERSONS ARE WELCOME AT OUR YMCA, REGARDLESS OF THEIR ABILITY TO PAY. OUR YMCA IS FOUNDED AND LED BY VOLUNTEERS FROM OUR COMMUNITY. OUR VOLUNTEERS SERVE AS MENTORS, COACHES, PROGRAM LEADERS, INSTRUCTORS AND POLICY MAKERS. 15 15 269 291 0 0 2297167 884880 2654721 3224593 66195 80021 145315 179263 5163398 4368757 188110 226103 0 0 2113650 2713123 0 0 65913 1600824 1912769 3902584 4851995 1260814 -483238 12395266 12012990 657911 633729 11737355 11379261 X THE ITASCA COUNTY FAMILY YMCA (YMCA) IS A CHARITABLE, COMMUNITY SERVICE ORGANIZATION FOUNDED IN 1979 WITH A MISSION TO STRENGTHEN OURSELVES, FAMILIES AND COMMUNITIES BY PROMOTING GROWTH IN SPIRIT, MIND AND BODY. THE YMCA INCLUDES MEN, WOMEN, AND CHILDREN OF ALL AGES, ABILITIES, INCOMES, RACES AND RELIGIONS AND IS DEDICATED TO YOUTH DEVELOPMENT, HEALTHY LIVING AND SOCIAL RESPONSIBILITY. WE PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT PROMOTE YOUTH DEVELOPMENT, HEALTHY LIFESTYLES, STRONG VALUES, LEADERSHIP DEVELOPMENT, COMMUNITY INTERACTION, AND INTERNATIONAL UNDERSTATING. ALL PERSONS ARE WELCOME AT OUR YMCA, REGARDLESS OF THEIR ABILITY TO PAY. OUR YMCA IS FOUNDED AND LED BY VOLUNTEERS FROM OUR COMMUNITY. OUR VOLUNTEERS SERVE AS MENTORS, COACHES, PROGRAM LEADERS, INSTRUCTORS AND POLICY MAKERS. 0 0 3046242 120149 2329151 YOUTH DEVELOPMENTOUR YMCA IS COMMITTED TO CULTIVATING THE POTENTIAL OF EVERY CHILD AND TEEN WHO COMES THROUGH OUR DOORS. WE BELIEVE THAT ALL KIDS DESERVE THE OPPORTUNITY TO DISCOVER WHO THEY ARE AND WHAT THEY CAN ACHIEVE. THAT IS WHY WE HELP YOUNG PEOPLE DEVELOP THE VALUES, SKILLS AND RELATIONSHIPS THAT LEAD TO POSITIVE BEHAVIORS, BETTER HEALTH, AND PROLONGED EDUCATIONAL ACHIEVEMENT. OUR YMCA PROGRAMS ENCOMPASS ALL AGES INCLUDING THE WEEFOLKSGARTEN CHILDCARE, SCHOOL-AGE CARE, AND YOUTH SPORTS PROGRAMS. ALL OUR PROGRAMMING OFFERS A RANGE OF EXPERIENCES THAT ENRICH COGNITIVE, SOCIAL, PHYSICAL, AND EMOTIONAL GROWTH. YOUTH PROGRAMS ARE ACCESSIBLE, AFFORDABLE, AND OPEN TO ALL FAITHS, BACKGROUNDS, ABILITIES, AND INCOME LEVELS. AT THE YMCA WE NEVER TURN AWAY ANY INDIVIDUAL FOR AN INABILITY TO PAY AND OFFER ASSISTANCE TO ANY YOUTH OR FAMILY WHO OTHERWISE WOULD HAVE FACED ECONOMIC BARRIERS TO PARTICIPATION. PUTTING OUR CHILDREN AND OUR COMMUNITY FIRST HAS ALWAYS BEEN AND WILL REMAIN AT THE FOREFRONT OF OUR MISSION. IN 2024, THE YMCA PROVIDED $120,149 IN DIRECT CHILDCARE AND SCHOOL-AGE CARE FINANCIAL ASSISTANCE. 1138109 105954 837673 HEALTHY LIVINGTHE YMCA IS A LEADER IN OUR COMMUNITY ON HEALTH AND WELL-BEING. WE BRING FAMILIES CLOSER TOGETHER, ENCOURAGE HEALTHY HABITS, AND FOSTER CONNECTIONS THROUGH FITNESS, SPORTS, AND SHARED INTERESTS. AS A RESULT, OVER 6,500 PEOPLE IN OUR COMMUNITY ARE RECEIVING THE SUPPORT, GUIDANCE, AND RESOURCES THEY NEED TO ACHIEVE GREATER HEALTH IN SPIRIT, MIND, AND BODY. OUR PROGRAMS ARE ACCESSIBLE, AFFORDABLE, AND OPEN TO ALL FAITHS, BACKGROUNDS, ABILITIES, AND INCOME LEVELS. IN 2024 WE PROVIDED $105,594 IN FINANCIAL MEMBERSHIP ASSISTANCE TO ADULTS, FAMILIES AND CHILDREN WHO OTHERWISE WOULD HAVE FACED ECONOMIC BARRIERS TO PARTICIPATION. 72574 0 57769 SOCIAL RESPONSIBILITYOUR YMCA BELIEVES IN SUPPORTING OUR NEIGHBORS. WE HAVE BEEN LISTENING AND RESPONDING TO OUR COMMUNITY'S MOST CRITICAL SOCIAL NEEDS FOR ALMOST 45 YEARS. YMCA PROGRAMS SUCH AS OUR FREE ACTIVE LIVING CENTER (OPEN TO ALL AGES), OUR CHILDCARE, OUR YOUTH SPORTS PROGRAM AND THE ANNUAL CAMPAIGN ARE EXAMPLES OF HOW WE DELIVER TRAINING, RESOURCES AND SUPPORT THAT EMPOWER OUR NEIGHBORS TO PRODUCE CHANGE, BRIDGE GAPS, AND OVERCOME OBSTACLES. IN 2024, 291 VOLUNTEERS DONATED 4,325 HOURS OF TIME TO ASSIST IN ACTIVITIES THAT STRENGTHEN OUR COMMUNITY AND PAVE THE WAY FOR FUTURE GENERATIONS TO THRIVE. 4256925 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 11 0 269 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MN X THE ORGANIZATION 2183271161 400 RIVER ROAD GRAND RAPIDS MN 55744 ANGELLA ERICKSON BOARD CHAIR 1.00 X X 0 0 0 JON MATURI PAST BOARD CHAIR 1.00 X X 0 0 0 SAM EVANS TREASURER 1.00 X X 0 0 0 ROBERT HOLYCROSS SECRETARY/VICE CHAIR 1.00 X X 0 0 0 LAYNE CHIODO BOARD MEMBER 1.00 X 0 0 0 CASSI CZARNOWSKI BOARD MEMBER 1.00 X 0 0 0 HILARY EMERSON BOARD MEMBER 1.00 X 0 0 0 JOHN FORREST BOARD MEMBER 1.00 X 0 0 0 JOE FRANZONE BOARD MEMBER 1.00 X 0 0 0 DAVE HAGMAN BOARD MEMBER 1.00 X 0 0 0 ELIZABETH MISKOVICH BOARD MEMBER 1.00 X 0 0 0 LINDA PETERSON BOARD MEMBER 1.00 X 0 0 0 KATIE PROKOP BOARD MEMBER 1.00 X 0 0 0 DALE ROSIER BOARD MEMBER 1.00 X 0 0 0 RON ULSETH BOARD MEMBER 1.00 X 0 0 0 JONI NAMYST EXECUTIVE DIRECTOR 40.00 X 103176 0 9545 COLLEEN CHAPIN FINANCE DIRECTOR (THRU 05/24) 40.00 X 32717 0 3847 SARAH GRUNWALD FINANCE DIRECTOR 40.00 X 30810 0 121 166703 0 13513 1 0 0 0 0 15000 25862 446009 398009 884880 PROGRAM FEES 713940 1855774 1855774 MEMBER DUES 713940 1319284 1319284 GUEST PASSES 713940 49535 49535 3224593 81584 81584 106467 0 106467 106467 106467 104597 106160 -1563 -1563 -1563 44981 25862 33024 11957 11957 36954 20939 16015 16015 44824 44824 44824 4368757 3224593 0 259284 226103 226103 180216 144173 30638 5405 2198318 2011540 154988 31790 99102 82243 13465 3394 28892 23914 3997 981 206595 176040 26356 4199 17000 17000 17882 17882 37682 28734 8948 6779 6779 57747 13109 44638 327392 310943 16449 5993 5365 628 23018 16976 6042 85 85 526012 436590 73642 15780 56311 48991 5631 1689 SUPPLIES 179189 170724 8465 REPAIRS AND MAINTENANCE 154440 147259 7181 FOOD 147851 147851 DUES AND SUBSCRIPTIONS 75978 75978 279410 266370 10450 2590 4851995 4256925 529157 65913 461952 476580 900845 989996 829870 438655 66274 125166 17697 42797 16841709 9167263 7863595 7674446 2010870 2109595 244163 155755 12395266 12012990 222115 242697 191253 233756 244543 157276 657911 633729 X 9957993 9942394 1779362 1436867 11737355 11379261 12395266 12012990 -483238 125144 0 X X 0 1 X 1 0 X 565088 1024326 1312064 2297167 884880 6083525 1515024 1624770 2058520 2654721 3224593 11077628 7068 12466 29741 34888 36954 121117 2087180 2661562 3400325 4986776 4146427 17282270 7033 19149 10348 10016 46546 0 7033 19149 10348 10016 46546 17235724 123329 125395 138194 166702 188051 741671 123329 125395 138194 166702 188051 741671 5369 6263 15649 30270 11958 69509 39587 20022 10951 8077 44824 123461 2255465 2813242 3565119 5191825 4391260 18216911 0.94610 0.93640 0.04070 0.04100 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1446537 150 170965 54596 13093 1549963 1309064 250 200942 51995 11724 1446537 1679545 1800 -306746 53604 11931 1309064 1533035 12705 198152 51051 13296 1679545 1438966 900 153556 48620 11767 1533035 0.48727 0.51273 0.00000 0 0 164745 164745 14150150 7217784 6932366 2526814 1949479 577335 7674446 OPERATING LEASE LIABILITIES 157276 157276 4288005 125144 -205896 -80752 4368757 0 4368757 4646099 0 4646099 205896 205896 4851995 PART V, LINE 4: THE ITASCA CO FAMILY YMCA ENDOWMENT FUND WAS ESTABLISHED TO SUPPORT THE MISSION OF THE ORGANIZATION TO "STRENGTHEN OURSELVES, OUR FAMILIES, AND OUR COMMUNITIES BY PROMOTING GROWTH IN SPIRIT, MIND AND BODY". THE YMCA ENDOWMENT CLASSIFIES AS PERMANENTLY RESTRICTED AND ONLY THE INVESTMENT INCOME IS MADE AVAILABLE FOR THE EXCLUSIVE BENEFIT OF THE ITASCA COUNTY FAMILY YMCA. THE BOARD OF DIRECTORS OF THE ITASCA YMCA HAVE ADOPTED INVESTMENT AND SPENDING POLICIES FOR THE ENDOWMENT ASSETS THAT ATTEMPTS TO PROVIDE A PREDICTABLE STREAM OF FUNDS SOLELY TO SUPPORT CAPITAL IMPROVEMENT AND REPAIRS, WHILE MAINTAINING THE PURCHASING POWER OF THE ENDOWMENT OVER TIME. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL ASSISTANCE -205,896. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL ASSISTANCE 205,896. SILENT AUCTION 51490 25862 25628 200 3000 900 10694 2556 ALC FUNDRAISERS 10994 10994 6645 3 8359 8359 9029 70843 25862 44981 200 3000 900 10694 18230 33024 11957 1 MEMBERSHIP 411 105954 CHILDCARE AND SCHOOL-AGE CARE 122 120149 PART I, LINE 2: FINANCIAL ASSISTANCE FOR YMCA MEMBERSHIP AND MEMBERSHIP PROGRAMS IS APPLIED FOR VIA AN INCOME-BASED APPLICATION. PROOF OF HOUSEHOLD INCOME IS REQUIRED. STATE POVERTY GUIDELINES USING HOUSEHOLD SIZE AND INCOME ARE APPLIED. APPLICANTS ARE ALSO ENCOURAGED TO INCLUDE ANY SPECIAL CIRCUMSTANCES AFFECTING THE HOUSEHOLD. CHILDCARE AND SCHOOL-AGE FINANCIAL ASSISTANCE IS AVAILABLE FOR FAMILIES WHO STRUGGLE WITH THE COST OF CARE FOR THEIR FAMILY. THOSE WHO APPLY FOR YMCA ASSISTANCE USUALLY DO NOT QUALIFY FOR STATE OR COUNTY ASSISTANCE. PROOF OF HOUSEHOLD INCOME IS REQUIRED, AND ASSISTANCE IS PROVIDED FOLLOWING GUIDELINES ALLOWING FOR INCOME AND FAMILY SIZE. AGAIN, SPECIAL CIRCUMSTANCES, SUCH AS MEDICAL BILLS, WILL BE CONSIDERED. FINANCIAL ASSISTANCE APPLICATIONS FOR CHILDCARE AND SCHOOL-AGE CARE ARE REVIEWED EVERY SIX MONTHS. MEMBERSHIP AND PROGRAM ASSISTANCE MUST BE RENEWED AN ANNUAL BASIS, AND FAMILIES ARE ASKED TO INFORM US OF ANY SIGNIFICANT CHANGES TO THEIR FINANCIAL SITUATION. FORM 990, PART VI, SECTION A, LINE 6 VOTING MEMBERS OF THE CORPORATION INCLUDE ANY PERSONS, SIXTEEN YEARS OR OLDER, WHO SIGNIFY A WILLINGNESS TO COOPERATE ACTIVELY IN ACHIEVING THE PURPOSE OF THE CORPORATION AND WHO MEET THE FINANCIAL AND/OR VOLUNTEER CONTRIBUTIONS AND OTHER QUALIFICATION FOR VOTING MEMBERSHIP AS ESTABLISHED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS ELECT MEMBERS OF THE BOARD OF DIRECTORS AND VOTE ON THE ADOPTION OF AMENDMENTS TO THE ARTICLES OR BYLAWS IN ACCORDANCE WITH PROCEDURES ESTABLISHED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS MADE AVAILABLE FOR REVIEW ELECTRONICALLY PRIOR TO FILING OR BY HARD COPY IF REQUESTED BY BOARD MEMBER. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION ACTIVELY MONITORS THE CONFLICT-OF-INTEREST POLICY, REVIEWS ONCE PER ANNUM AND ENFORCES COMPLIANCE WHEN ISSUES ARISE. WHEN A CONFLICT ARISES IT IS REPORTED TO THE BOARD CHAIR. AFTER FURTHER INQUIRY AND THE CONFLICT IS DETERMINED, THE BOARD MEMBER IN QUESTION EITHER WILL VOLUNTARILY ABSTAIN FROM VOTING OR IS ASKED TO DO SO. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS OF THE YMCA SUPERVISES THE EXECUTIVE DIRECTORS SALARY. CONTRACT OFFERS AND CHANGES ARE BASED ON DATA CONTRIVED FROM THE UPPER MIDWEST ALLIANCE OF YMCA'S MANAGEMENT SALARY REVIEW, CURRENT COST OF LIVING ADJUSTMENTS OBTAINED FROM THE SSA AND A CLOSE COMPARISON TO LOCAL MN YMCA'S EXECUTIVE DIRECTORS SALARIES. ALL CEO'S SALARIES OR RAISES ARE THEN PRESENTED TO THE BOARD AS A WHOLE BY THE EXECUTIVE COMMITTEE AND VOTED UPON. SALARY REVIEW FOR EXECUTIVE DIRECTOR IS DONE ON A YEARLY BASIS. FINANCE DIRECTOR'S SALARY IS ALSO COMPARED WITH MN YMCA'S SAME POSITION SALARIES, ADJUSTED FOR COLA AND APPROVED YEARLY BY EXECUTIVE DIRECTOR. THE PROCESS FOR REVIEWING THE EXECUTIVE DIRECTOR'S SALARY INCLUDES A FORMAL PERFORMANCE REVIEW COMPLETED BY THE BOARD CHAIR AND TREASURER, ALONG WITH COMPARISON OF SALARY WITH THE UPPER MIDWEST ALLIANCE OF YMCA'S AND IS DONE ON A YEARLY BASIS. SALARY INCREASES ARE THEN RECOMMENDED TO THE FULL BOARD OF DIRECTORS, VOTED UPON AND APPROVED BY BOARD. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS DISCLOSURE EXPLANATION AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 2C: GOVERNING DOCUMENTS DISCLOSURE EXPLANATION AVAILABLE UPON REQUEST.