2025-05-15T10:51:16-04:00 2024-12-31 470526649 DANA F COLE & COMPANY LLP 1248 O ST STE 500 LINCOLN NE 685081424 990 2024-01-01 470376578 YMCA OF LINCOLN YMCA 4024349202 570 FALLBROOK BLVD SUITE 210 LINCOLN NE 68521 RENEE YOST PRESIDENT/CEO 0040243492 2025-05-13 true true RYAN BRUNS P00735693 4024799300 2025-05-13 2024 2025-03-06 01:10:19Z RENEE YOST 570 FALLBROOK BVLD SUITE 210 LINCOLN NE 68521 20061459 false X WWW.YMCALINCOLN.ORG X 1871 NE THE MISSION OF THE LINCOLN YOUNG MEN'S CHRISTIAN ASSOCIATION IS TO ORGANIZE HUMAN, FINANCIAL AND MATERIAL RESOURCES TO ENCOURAGE THE SPIRITUAL, PHYSICAL, MENTAL AND SOCIAL GROWTH OF INDIVIDUALS WITHIN A JUDEO-CHRISTIAN ATMOSPHERE. 27 27 1401 6300 0 2450024 1511859 16480924 17134410 433740 555362 416856 11701 19781544 19213332 0 0 8899950 9635463 0 174504 7519085 7906247 16419035 17541710 3362509 1671622 42266544 43439739 7263324 6611697 35003220 36828042 X THE MISSION OF THE LINCOLN YOUNG MEN'S CHRISTIAN ASSOCIATION IS TO ORGANIZE HUMAN, FINANCIAL AND MATERIAL RESOURCES TO ENCOURAGE THE SPIRITUAL, PHYSICAL, MENTAL AND SOCIAL GROWTH OF INDIVIDUALS WITHIN A JUDEO-CHRISTIAN ATMOSPHERE. false false 7911208 9694588 WELLNESS, HEALTH & WELL-BEING, FAMILY STRENGTHENING - SERVES ADULTS AND YOUTH AND OFFERS PROGRAMS THAT MEET THE CRITERIA SET FORTH BY NATIONAL PROGRAM STANDARDS IN HEALTH ENHANCEMENT AND WELLNESS. PROGRAMS INCLUDE INSTR. CLASSES, HEALTH ENHANCEMENT, PREVENTATIVE PROGRAMMING, NUTRITIONAL EDUCATION, LEAGUES AND SPECIAL EVENTS. 2369387 2381684 RESIDENCE CAMPS - UTILIZE OUTDOOR FACILITIES TO PROVIDE A QUALITY CAMPING PROGRAM FOR YOUTHS AGES 6-16, PROVIDE DEMOCRATIC LIVING, CHRISTIAN VALUES SUCH AS CARING, RESPECT, HONESTY AND RESPONSIBILITY, PROVIDE SELF-RELIANCE, HEALTH AND SAFETY ACQUIRING SKILLS, ENVIRONMENTAL EDUCATION AND LEADERSHIP SKILLS. 3395769 1871115 YOUTH SPORTS - OFFERED TO YOUTH K THROUGH 12 IN THE COMMUNITY TO DEVELOP SELF-ESTEEM, SOCIAL SKILLS, PHYSICAL SKILLS, LEADERSHIP SKILLS, BUILD POSITIVE RELATIONSHIPS, SUPPORT AND STRENGTHEN FAMILY LIFE, INTEREST IN HEALTH AND WELL-BEING, AND LIFETIME SPORTS SKILLS FOR OVER 30,000 YOUTH PARTICIPANTS. CHARACTER DEVELOPMENT AND ASSET DEVELOPMENT ARE INTEGRATED INTO EACH ACTIVITY. 1744768 3187023 OTHER PROGRAMS - VARIOUS SCHOOL AGE CHILDREN, DAYCARE AND PARENT/CHILD PROGRAMS, AQUATICS, OLDER ADULTS, TEENS, AND COMMUNITY OUTREACH. 1744768 3187023 15421132 true true false false false false false false false true true false false false true true false true false false false false false false false false false false false true false false false false false false false false false false false false true false false false false true 158 0 true 1401 true false false false false false true true false false false false false false X 27 27 false false false false true true false true true false true true true true true true true true true true false X X LIA BOVAIRD 4024349202 570 FALLBROOK BLVD STE 210 LINCOLN NE 68521 RENEE YOST PRESIDENT/CE 40.00 X 205638 0 26302 MISTY MUFF CHRO 40.00 X 129978 0 23962 LIA BOVAIRD CFO 40.00 X 123849 0 1966 BLAKE ANDERSON MEMBER 1.00 X 0 0 0 FROSTY ANDERSON MEMBER 1.00 X 0 0 0 DARYL BOHAC MEMBER 1.00 X 0 0 0 PEGGY BOHRER MEMBER 1.00 X 0 0 0 STACY BRASS 1ST VICE CHA 1.00 X X 0 0 0 KELLY BRUNKHORST MEMBER 1.00 X 0 0 0 JENNIFER DOUGHERTY MEMBER 1.00 X 0 0 0 SARA DRAPER MEMBER 1.00 X 0 0 0 LORI DRUSE EX-OFFICIO 1.00 X X 0 0 0 SHANNON FALLON MEMBER 1.00 X 0 0 0 MATT FREDERICK SECRETARY 1.00 X X 0 0 0 KYLE HANSEN MEMBER 1.00 X 0 0 0 CURT HARTTER EXECUTIVE CO 1.00 X X 0 0 0 DANIELLE HENRICKSEN MEMBER 1.00 X 0 0 0 KAYE JESSKE EXECUTIVE CO 1.00 X X 0 0 0 NANCY KRAFT MEMBER 1.00 X 0 0 0 CHRIS LINDNER 2ND VICE & T 1.00 X X 0 0 0 BETTY MASON MEMBER 1.00 X 0 0 0 JEFF MCPEAK MEMBER 1.00 X 0 0 0 GLEN MOSS MEMBER 1.00 X 0 0 0 TODD OGDEN MEMBER 1.00 X 0 0 0 CLEVE REEVES MEMBER 1.00 X 0 0 0 DAVE SHIFFERMILLER MEMBER 1.00 X 0 0 0 SHAWN SHULENBERG MEMBER 1.00 X 0 0 0 KELLY WIESELER CHAIR/CVO 1.00 X X 0 0 0 CHAD WILES MEMBER 1.00 X 0 0 0 JOSEPH WRIGHT MEMBER 1.00 X 0 0 0 459465 52230 3 false true false 1511859 1511859 MEMBERSHIP DUES 900099 8860675 8860675 ACTIVITY FEES 900099 8273735 8273735 17134410 647215 647215 755421 853 767938 80189 -12517 -79336 -91853 -79336 -12517 OTHER INCOME 900099 11701 11701 11701 19213332 17066775 634698 511695 511695 7819691 7168439 585662 65590 605925 464006 132132 9787 698152 607169 87364 3619 1643306 1272455 327032 43819 1869124 1769649 94475 5000 74896 67049 7847 37741 20821 16920 95533 95533 247145 240668 6477 2088920 2034555 54365 380718 296685 84033 SUPPLIES 1185177 1134007 17870 33300 PRINTING AND PUBLICATIONS 172150 152482 10279 9389 TELEPHONE 72272 60820 8952 2500 POSTAGE AND SHIPPING 39265 36794 971 1500 17541710 15421132 1946074 174504 11061968 11900603 252601 197089 194426 201909 54185 66443 189546 191013 51897175 24483295 27796042 27413880 1876916 2693019 840860 775783 42266544 43439739 1486252 1396097 1628375 1411892 3307837 3028118 840860 775590 7263324 6611697 X 33572624 34992084 1430596 1835958 35003220 36828042 42266544 43439739 1671622 153200 X X false true X true false X 8353426 8238597 9611414 11215927 10372534 47791898 2734020 6081911 6921111 7715021 8273735 31725798 11087446 14320508 16532525 18930948 18646269 79517696 79517696 22478 92256 112662 537697 647215 1412308 22478 92256 112662 537697 647215 1412308 996235 1484950 1600231 416856 11701 4509973 12106159 15897714 18245418 19885501 19305185 85439977 0.93070 0.93670 0.02000 0.01000 X PART III, LINE 12 EMPLOYEE RETENTION TAX CREDITS 2,481,185 PPP LOAN FORGIVENESS 1,572,395 PROCEEDS FROM INSURANCE 389,560 OTHER INCOME 66,833 SUPPLEMENTAL INFORMATION THE ORGANIZATION RECORDED PPP LOAN FORGIVENESS OF 1,572,395 IN THE YEAR ENDING DECEMBER 31, 2022. THE ORGANIZATION RECEIVED EMPLOYEE RETENTION TAX CREDITS OF 1,484,950 AND 996,235 IN THE YEARS ENDING DECEMBER 31, 2021 AND 2020 RESPECTIVELY. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1430596 259420 152442 6500 1835958 834238 346650 256208 6500 1430596 1124373 -283635 6500 834238 984062 146811 6500 1124373 791784 78478 121300 7500 984062 0.17360 0.82640 false false 310616 310616 40071547 18168460 21903087 5115829 3476805 1639024 6399183 2838030 3561153 27413880 OPERATING LEASES PAYABLE 775590 775590 X 19366532 153200 153200 19213332 19213332 17541710 17541710 17541710 SCHEDULE D, PAGE 2, PART V, LINE 4 THE ORGANIZATION'S ENDOWMENT FUNDS ARE USED TO PROVIDE LONG-TERM FINANCIAL STABILITY TO SUPPORT THE MISSION OF THE ORGANIZATION. SCHEDULE D, PAGE 3, PART X THE ORGANIZATION HAS ADOPTED THE PROVISIONS OF FASB ASC 740-10, "ACCOUNTING FOR UNCERTAIN TAX POSITIONS". THE ORGANIZATION CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW, AND NEW AUTHORITATIVE RULINGS. X X false false false false false false false false false RENEE YOST PRESIDENT/CEO 205638 24720 1582 231940 MISTY MUFF CHRO 129978 16431 7531 153940 FORM 990 - ORGANIZATION'S MISSION THE MISSION OF THE LINCOLN YOUNG MEN'S CHRISTIAN ASSOCIATION IS TO ORGANIZE HUMAN, FINANCIAL AND MATERIAL RESOURCES TO ENCOURAGE THE SPIRITUAL, PHYSICAL, MENTAL AND SOCIAL GROWTH OF INDIVIDUALS WITHIN A JUDEO-CHRISTIAN ATMOSPHERE. FORM 990, PAGE 2, PART III, LINE 4D OTHER PROGRAMS - VARIOUS SCHOOL AGE CHILDREN, DAYCARE AND PARENT/CHILD PROGRAMS, AQUATICS, OLDER ADULTS, TEENS, AND COMMUNITY OUTREACH. FORM 990, PAGE 6, PART VI, LINE 6 THE ORGANIZATION IS COMPRISED OF MEMBERS WHO ELECT THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 7A THE ORGANIZATION'S MEMBERS ELECT THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 11B THE CFO REVIEWS THE NUMBERS FOR CONFORMITY WITH THOSE ON THE AUDIT REPORT. THE REVIEW INCLUDES EXAMINING SUPPLEMENTAL SCHEDULES AND QUESTIONS INCLUDED ON THE 990 FOR ACCURACY. THE 990 IS THEN REVIEWED BY THE PRESIDENT/CEO, BOARD CHAIR AND TREASURER FOR ANY SUBSTANTIVE ERRORS OR OMISSIONS. FORM 990, PAGE 6, PART VI, LINE 12C ALL DIRECTORS ANNUALLY PREPARE CONFLICT OF INTEREST FORMS. FORM 990, PAGE 6, PART VI, LINE 15A DETERMINING COMPENSATION FOR THE CEO INCLUDES A PERFORMANCE REVIEW, APPROVAL BY THE TOP TWO VOLUNTEER BOARD MEMBERS, AND A COMPARISON TO THE COMPENSATION LEVEL OF OTHER LOCAL AND NATIONAL YMCA CEO'S. THERE IS CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. FORM 990, PAGE 6, PART VI, LINE 15B DETERMINING COMPENSATION FOR OTHER KEY EMPLOYEES INCLUDES A REVIEW AND APPROVAL BY THE PRESIDENT/CEO, WITH INPUT FROM THE HUMAN RESOURCES DIRECTOR. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PAGE 12, PART XII, LINE 2C THE FINANCIAL STATEMENTS OF THE YMCA OF LINCOLN ARE AUDITED ON A CONSOLIDATED BASIS. THE FINANCIAL STATEMENT AUDIT IS REVIEWED BY THE BOARD OF DIRECTORS BEFORE ISSUANCE. THE PROCESS HAS NOT CHANGED FROM PRIOR YEARS. LINCOLN YMCA FOUNDATION 570 FALLBROOK STE 210 LINCOLN NE 68521 911766973 FIN SUPP NE YMCA OF LI