2025-06-11T13:32:41+00:00 2024-12-31 990 2024-01-01 820200908 THE YOUNG MENS CHRISTIAN ASSOCIATION OF BOISE CITY IDAHO YOUN 2083445501 805 W Franklin Street Boise ID 83702 Elizabeth Beem Chief Financial Officer 2083445502 2025-06-11 false X 2024 2025-03-06 01:10:19Z Treasure Valley Family YMCA David Duro 805 W Franklin Street Boise ID 83702 44593023 false X WWW.YMCATVIDAHO.ORG X 1891 ID The Treasure Valley Family YMCA strengthens the foundation of our community by developing successful youth, engaging people in healthy living, and instilling a commitment to social responsibility. 32 32 1613 988 0 13618919 11573432 23494474 25466948 2531538 6983381 596487 376887 40241418 44400648 2000 1500 0 0 20948763 22559512 205257 63030 888222 11921373 10725902 33077393 33349944 7164025 11050704 122385608 134101439 11106291 11771420 111279317 122330019 X The Treasure Valley Family YMCA strengthens the foundation of our community by developing successful youth, engaging people in healthy living, and instilling a commitment to social responsibility. false false 9834728 11467037 HEALTH & WELLNESS: The Treasure Valley Family YMCA provides all the support one might need in their search for better health and wellbeing. We help people of all ages and abilities develop complete health of spirit, mind and body. Our programs help people create realistic goals for self-improvement and emphasize disease prevention through regular exercise, social connection, proper nutrition, stress management, and education. We provide evidence based disease intervention and management programs and support for those at-risk of, or suffering from, conditions like pre-diabetes, Parkinson's, Cancer, Alzheimer's, heart disease, and loneliness/social isolation. Sports programs for youth, adults, and families promote teamwork, social interaction, and physical skills and instill a sense of empowerment. We believe everyone has the right to pursue a healthier lifestyle. In 2024 over 50,000 people participated in our health and wellness programs, and we provided over $1,800,000 in direct financial assistance to enable people to participate in the health and wellness programs regardless of their ability to pay. 8669407 3927247 CHILD DEVELOPMENT: We believe that all youth are "children of promise when given the support and environment provided through our YMCA programs they will reach their potential. Children in our programs discover who they are, build strength and resiliency skills, and gain the confidence needed to achieve. Through the Treasure Valley Family YMCA Child Development Programs, thousands of children are cultivating the values, skills, and relationships that lead to positive behaviors, better health, and educational achievement. Our programs offer quality care by providing a safe, healthy, and caring environment at 30 different locations for children ranging from six weeks old through elementary school. We promote physical, emotional, cognitive, and social development for children, allowing children to grow through active learning with people, events, materials, peers, and their own ideas. The YMCA provides tuition assistance for all of our child care services. Over $560,000 of financial aid was awarded to families in 2024. In addition, we help families suffering from family violence, substance abuse, and other damaging issues by referring them to our many social service agency partners. We also provide a variety of activities that give parents the education and tools needed to raise healthy, happy children. 5926036 4363107 YOUTH DEVELOPMENT: ENRICHMENT, CAMP, & SPORTS: YMCA Youth and Teen programs provide kids with strong mentors who help them develop social connections and a strong support network, self-esteem, cooperation, respect, good citizenship, and a strong work ethic while acquiring and mastering new skills. Programs are designed to nurture successful youth and reduce the incidence of depression, isolation and suicide. Programs under this umbrella include YMCA Youth in Government that exposes young people throughout the State of Idaho to civic leaders and helps them develop an understanding and appreciation of civic involvement and duty. Our service learning and environmental programs help youth develop an appreciation of volunteer service and preservation of our natural resources. Specialty camps are offered that include computer programming, engineering, fashion, cooking/baking and provide additional opportunities for education and engagement. More than 3,000 disadvantaged youth are served each year with education and employment programs, comprehensive support services, and life-skills training. Many programs are provided at no cost, but if a fee is required, financial assistance is available. In 2024, over $350,000 in direct financial assistance was provided to help kids and teens participate in these programs. The Y-CAMP at Horsethief Reservoir provides a lasting experience of personal enrichment. Since 1905, the Treasure Valley YMCA has been offering a traditional resident camp experience for the youth of Idaho. After more than 100 years of camping, we've learned our success starts with our staff, most of whom are former campers who exemplify the Y's character values or caring, honesty, respect, and responsibility. Our residential (overnight) and day camps offer adventure and outdoor activities such as swimming, hiking, and environmental education. These activities promote spiritual awareness, mental development, physical wellbeing, social growth, self-respect and confidence while being safely cared for during their stay at Y Camp. In 2024, over $190,000 in direct financial assistance was provided to help kids and teens participate in these programs. For sports, the Y offers a wide variety of athletic programs, such as baseball, basketball, cross country, football, indoor climbing, track, lacrosse, soccer, swim team, tennis, and volleyball. Y sports programs emphasize character development and provide fun activities that build athletic, social, and interpersonal skills. Participants are surveyed annually and report the following gains - gaining greater confidence (91%), gaining new friends (94%) and better demonstrating the values of caring, honesty, respect and responsibility (90%). In 2024, more than 6,000 youth participated in our programs in over 60 locations, and we provided over $30,000 in financial assistance. 6670245 5709557 AQUATICS: Drowning is the second leading cause of accidental death among youth under the age of 18, and Idaho has the third highest rate of drowning in the nation. The YMCA is the leading provider of swim lessons and water safety instruction. Lessons are delivers through partnerships with local school districts, refugee organizations and municipalities, in addition to classes for the general public. Water Fitness classes, including formats specifically design for the aging population and therapy classes including AquAbility that specializes in improving the lives of people with diverse abilities through therapeutic aquatic programs andinstructor education are offered at all locations. Other safe and healthy programs are offered including swim team, water aerobics, scuba, diving, kayaking, and water polo. Over 7,000 people participated in our aquatics programs in 2024, and we provided over $500,000 of direct financial assistance to enable people's participation. 7378270 All Other Program Areas 6670245 13087827 31100416 true true false false false false false false false true true false false false false true true false false false false false false true true false false false false true false false false false false false false true false false true false false false false false false false false false true 99 0 true 1613 true false false false false false false false false false false false false X 32 32 false false false false true true false true false false true true true true true true true true true false false false ID X Elizabeth Beem 2083445501 805 W Franklin St BOISE ID 83702 Aaron Elton 2.0 X 0 0 0 Ben Schwartzman 2.0 X 0 0 0 Betsy Roberts 2.0 X 0 0 0 Brandon Hammer 2.0 X 0 0 0 Brian Buckham 2.0 X 0 0 0 Corey Surber 2.0 X 0 0 0 Dan Hutchinson 2.0 X 0 0 0 Darron Page 2.0 X 0 0 0 Dave Self 2.0 X 0 0 0 Dave Ward 2.0 X 0 0 0 Dave Zarkou 2.0 X 0 0 0 Dwight Edwards 2.0 X 0 0 0 Erin Erkins 2.0 X 0 0 0 Heidi Hart 2.0 X 0 0 0 Janelle Wise 2.0 X 0 0 0 Jay Multanen 2.0 X 0 0 0 Jeff Tonkin 2.0 X 0 0 0 Jennifer Orner 2.0 X 0 0 0 Jenny Martin 2.0 X 0 0 0 Jessica Burke 2.0 X 0 0 0 John Ashby 2.0 X 0 0 0 John Cotner 2.0 X 0 0 0 Kelci Lucier 2.0 X 0 0 0 Krista Madril 2.0 X 0 0 0 Marni McDowell 2.0 X 0 0 0 Scott Gipson 2.0 X 0 0 0 Shanley Skillern 2.0 X 0 0 0 Tom Corrick 2.0 X 0 0 0 David L Duro Chief Executive Officer & Secretary 50.0 X 331435 0 52419 Elizabeth Beem Chief Financial Officer & Treasurer 50.0 X 63949 0 6704 Thomas O'Neil Chief Financial Officer & Treasurer (Retired 12/24) 50.0 X 172892 0 31313 James Naumann Chief Operating Officer 50.0 X 187015 0 39201 Julie Eng VP and Chief HR and Risk Officer 50.0 X 155110 0 18006 Erik Bullock Executive Director, Branch 50.0 X 105416 0 20874 Meagan Ellis VP and Chief Development Officer 50.0 X 119042 0 32235 Michal Kapuscinski Executive Director, Branch 50.0 X 110248 0 13334 Mickey Peterson Executive Branch Director 50.0 X 120903 0 26488 Teresa Wood-Adams Senior Executive Director Child and Youth Development 50.0 X 123705 0 32505 1489715 0 273079 9 false true false Andersen-McAlvain JV LLC 5559 W Gowen Road Boise ID 83709 construction 1548479 Pro Power Clean 501 N Five Mile Road Boise ID 83713 cleaning services 827474 Block 68 North Development PO Box 733 Boise ID 83701 construction 813812 Franklin Plaza Associates LLC 817 West Franklin St Boise ID 83702 rent 510091 Ideal Demolition Services 2473 W Success Way Emmett ID 83617 construction 227392 17 30000 0 0 0 4251342 7292090 193925 11573432 Membership Revenue 15289383 15289383 Childcare Revenue -- School Age 2658724 2658724 Resident Camp Revenue 1479378 1479378 Childcare Revenue -- Infant/Toddler/Preschool 1268523 1268523 Day Camp Revenue 996518 996518 3774422 3774422 0 0 25466948 2087213 2087213 0 0 -10660 4906718 0 0 -10660 4906718 4896168 4896168 0 0 15098 15098 33100 -18002 -18002 209875 159275 50600 50600 Towel Usage 813410 215965 215965 Consulting Revenue 813410 61777 61777 All Other Revenue 813410 66547 66547 0 0 0 0 344289 44400648 32845218 0 -18002 1500 1500 0 0 1755571 270972 1237359 247240 17093089 15389938 1422819 280332 917920 769332 124173 24415 1257825 1016485 139134 102206 1535107 1235300 236446 63361 33997 33997 57755 57755 63030 63030 31390 31390 1174836 839077 335759 0 370362 28978 312032 29352 153362 126301 25627 1434 53065 4152 44708 4205 3875437 3378632 496805 173986 140610 33007 369 94689 94689 358217 334581 23636 0 3419926 3411383 8543 349270 304496 44774 Supplies 2384627 2095318 244670 44639 Bank Fees 541459 475687 48986 16786 Vehicle Expenses 209000 182208 26792 Miscellaneous 22779 8079 3847 10853 -2578255 -2578255 0 0 33349944 27652605 4809117 888222 3948376 5969203 36304 1324 19055024 16729059 742248 3748551 0 0 0 0 195427 291797 123795079 52441412 68481202 71353667 25012342 30795112 0 0 4914685 5212726 122385608 134101439 2147428 2371292 4315373 5628963 0 0 0 0 0 4643490 3771165 0 0 0 0 11106291 11771420 78916901 87889038 32362416 34440980 111279317 122330018 122385608 134101438 11050704 0 X false true true true true X 15905284 18566579 16322267 13618920 11549657 75962707 0 0 15905284 18566579 16322267 13618920 11549657 75962707 0 75962707 100 37649 37377 1429269 1061748 2566143 0 0 0 0 390925 302245 193178 595995 394889 1877232 80406082 112840326 0.94474 0.95353 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - TOWEL, FACILITY AND OTHER INCOME, COLUMN A - 390925.0, COLUMN B - 302245.0, COLUMN C - 193178.0, COLUMN D - 595995.0, COLUMN E - 394889.0, COLUMN F - 1877232.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6464810 427090 725883 0 258831 31390 7327562 5751285 28655 904413 0 247485 -27942 6464810 6849139 260195 -1099497 0 230243 28309 5751285 5913015 95655 1089847 0 218347 31031 6849139 5455245 138374 546728 0 202097 25235 5913015 0.042 0.958 0.0 true false 9827970 9827970 100561143 46267275 54293868 1571081 24059 1547022 11834885 6150078 5684807 71353667 0 48226934 0 0 0 3292387 3292387 44934547 0 -533899 -533899 44400648 37176230 0 0 0 0 0 37176230 0 -3826286 -3826286 33349944 Schedule D, Part V, Line 4 Intended uses of endowment funds THE ENDOWMENT FUNDS ARE INVESTED IN ORDER TO GENERATE A LONG-TERM CONSISTENT INCOME FLOW. THE INCOME IS USED ANNUALLY TO OFFSET FINANCIAL ASSISTANCE AND PROGRAM SUBSIDY OF THE ASSOCIATION. UNDER THE YMCA'S INVESTMENT POLICY, ENDOWMENT ASSETS ARE INVESTED IN A MANNER THAT IS INTENDED TO PRESERVE CAPITAL, GENERATE INCOME FOR DISTRIBUTIONS TO THE YMCA, AND GENERATE CAPITAL APPRECIATION. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Childcare Reimbursements moved to expenses - 3292387 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Costs of supplies moved to revenue section - -159275 Fundraising Expenses moved to go against revenue - -33100 Misc Reclassifications - -341524 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Fundraising costs taken out of expenses and put against revenue - -33100 Childcare reimbursements moved from Revenue to Expenses - -3292387 Cost of Supplies taken out of expenses and put against revenue - -159275 Misc Reclassifications - -341524 X X X X X X X true DONOR BY DESIGN 725 W GILBERT RD PALATINE IL 60067 ADVICE ON CAPITAL CAMPAIGNS false 64922 -64922 0 64922 -64922 ID Annual Meeting 8045 8045 4037 Heritage Dinner 7053 7053 29063 0 15098 15098 33100 33100 -18002 Schedule G, Part I, Line 2b(ii) Describe the custody or control arrangement. DONOR BY DESIGN-ORGANIZATION RECEIVED ALL CONTRIBUTIONS. FUNDRAISER WAS PAID A FEE BUT HAD NO DUTIES RELATED TO CONTRIBUTION HANDLING OR PAYMENT PROCESSING.; X X X false false false false false false false false false David L Duro Chief Executive Officer & Secretary 331435 0 0 0 0 0 40607 0 11812 0 383854 0 0 0 Thomas O'Neil Chief Financial Officer & Treasurer (Retired 12/24) 172892 0 0 0 0 0 20452 0 10861 0 204205 0 0 0 James Naumann Chief Operating Officer 187015 0 0 0 0 0 22550 0 16651 0 226216 0 0 0 Julie Eng VP and Chief HR and Risk Officer 155110 0 0 0 0 0 17868 0 138 0 173116 0 0 0 Teresa Wood-Adams Senior Executive Director Child and Youth Development 123705 0 0 0 0 0 15878 0 16627 0 156210 0 0 0 Meagan Ellis VP and Chief Development Officer 119042 0 0 0 0 0 15606 0 16629 0 151277 0 0 0 Sheila Giffen Board member of organization and employee at St. Alphonsus Regional Medical Center 1338302 leases space from Y for physical therapy provider at West; Y provides childcare at their site and gets reimbursed false Jessica Burke Board member of organization and V.P. at U.S. Bank 1102583 payments to them for credit cards; bank fees not included false Dwight Edwards Board member of organization and owner of Reach New Heights LLC 350 public speaking consultant false Aaron Elton board member of organization and owner of Elton Investments 813812 developer for Y construction project; payment of development fees false Scott Gipson board member of organization and owner of Caxton Printers 49590 vendor for printing needs false David Self board member of organization and employee at St. Luke's Health System 1681886 Y provides childcare at their site; St. Luke's reimburses the Y it's costs false Marni McDowell Board member of organization and employee at Micron Technology 521572 Y provides childcare at their site and gets reimbursed false David Zarkou Board Member of Organization and employee at St. Alphonsus Regional Medical Center 1338302 Leases space from Y for physical therapy provider at West; Y provides childcare at their site and is reimbursed false Kathy Lee Board Member of Organization and employee at St Luke's 1681886 Y provides child care at their site and is reimbursed false Kelci Lucier Board Member of Organization and employee at St Luke's Health System 1681886 Y Provides childcare at their site and is reimbursed false Tom Corrick Board Member of Organization and Retired Board member of St Luke's Health System 1681886 Y Provides childcare at their site and is reimbursed false X Use of Space 1 193925 Market value 0 Schedule M, Part I Explanations of reporting method for number of contributions Other - Use of Space use of city-owned Aquatic Center Form 990, Part III, Line 4d Description of other program services (Expenses $ 6,670,245 including grants of $)(Revenue $ 5,709,557) AQUATICS: Drowning is the second leading cause of accidental death among youth under the age of 18, and Idaho has the third highest rate of drowning in the nation. The YMCA is the leading provider of swim lessons and water safety instruction. Lessons are delivers through partnerships with local school districts, refugee organizations and municipalities, in addition to classes for the general public. Water Fitness classes, including formats specifically design for the aging population and therapy classes including AquAbility that specializes in improving the lives of people with diverse abilities through therapeutic aquatic programs andinstructor education are offered at all locations. Other safe and healthy programs are offered including swim team, water aerobics, scuba, diving, kayaking, and water polo. Over 7,000 people participated in our aquatics programs in 2024, and we provided over $500,000 of direct financial assistance to enable people's participation. Form 990, Part III, Line 4d Description of other program services (Expenses $ including grants of $)(Revenue $ 7,378,270) All Other Program Areas Form 990, Part VI, Line 6 Classes of members or stockholders All individuals age eighteen (18) or older who have membership privileges at any facility that is owned by the YMCA or otherwise designated by the board of directors shall be members of the YMCA. A quorum of the members shall consist of twenty five (25) members. If a quorum is present when a vote is taken, the affirmative vote of a majority of the votes represented and voting when the action is taken is the act of the members except to the extent that the articles of incorporation, the bylaws, or applicable law require the vote of a greater number of members. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body 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, Line 11b Review of form 990 by governing body The proposed final draft of the 990 is reviewed in detail by members of the Finance Committee (on which some members of the board sit) prior to filing. After any changes from the Finance Committee are incorporated, the draft is emailed to all board members, who are given a week to review and provide comments. The Form 990 is then approved by the Board, with the Board minutes reflecting the approval. Form 990, Part VI, Line 12c Conflict of interest policy The organization regularly and consistently monitors and enforces compliance with the conflict of interest policy. All board members are required to annually submit a conflict of interest questionnaire. Potential conflicts of interest are brought to the attention of the board and are voted on by the board of directors or a committee of the board of directors; only those members who have no direct or indirect interest in the transaction vote on the issue. In addition, staff has a practice of proactively presenting to the board for discussion and approval any proposed contracts between the organization and an entity in which a director has a financial interest. Form 990, Part VI, Line 15a Process to establish compensation of top management official Compensation is reviewed on an annual basis (January) and is determined by the Board of Directors, utilizing National YMCA standards. The CEO compensation review is also a 360 review process which includes input from volunteers, staff and community leaders. A written performance development review is prepared which includes a statement of accomplishments and opportunities for growth for the previous year and goals for the following year, completed jointly by the Chief Executive Officer, Chief Volunteer Officer, and the Chair of the Human Resources Committee, and then reviewed by the Executive Committee. Both the scoring and compensation increases of the CEO follow the same rating system as that used for all other staff of the association. Form 990, Part VI, Line 19 Required documents available to the public Documents are available upon request from the organization. Form 990, Part VIII, Line 2f Other Program Service Revenue Other Program Revenue - Total Revenue: 3774422, Related or Exempt Function Revenue: 3774422, 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: ; Form 990, Part XII, Line 2c Selection Process THERE WERE NO CHANGES IN THE OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE CURRENT TAX YEAR. Schedule M, Part I, Line 33 Non reported revenue THE ORGANIZATION RECEIVES PROGRAM SUPPORT SUCH AS MEDIA TIME, ITEMS FOR RAFFLES AND MANY OTHER SMALL MISCELLANEOUS ITEMS THAT ARE NOT REPORTED IN REVENUES.