2025-06-13T14:12:40+00:00 2024-12-31 010493997 One River CPAs 46 FIRST PARK DRIVE OAKLAND ME 049635362 990 2024-01-01 010211811 Kennebec Valley YMCA KENN 2076229622 31 Union Street Augusta ME 04330 Cara Baillargeon Finance Director 2025-06-13 true BRETT R JENSEN CPA P01888543 2078731603 2025-06-13 2024 2025-03-06 01:10:19Z Ranae L'Italien 31 Union Street Augusta ME 04330 3637018 false X WWW.KVYMCA.ORG X 1914 ME The purpose of the Kennebec Valley YMCA is to provide the community with an inspirational environment for the enrichment of all people, through social, recreational and learning activities. Caring, honesty, respect and responsibility are the basis for all we do. 10 10 152 68 0 454490 405217 1980548 2136338 1107317 102031 22316 469972 3564671 3113558 0 0 0 0 1751841 1849112 0 0 102988 1591547 1456518 3343388 3305630 221283 -192072 7717441 7632257 1968039 1946567 5749402 5685690 The purpose of the Kennebec Valley YMCA is to provide the community with an inspirational environment for the enrichment of all people, through social, recreational and learning activities. Caring, honesty, respect and responsibility are the basis for all we do. false false 1437553 1226489 Youth Development: Youth development programs focus on providing safe, nurturing environments and opportunities to cultivate their interests, pursue their potential while focusing on education and health. Our learning center program provides education and care for children 6 weeks old to 5 years old (additional details provided on page 36). Camp KV focuses on children's personal and social development as well as building confidence, skills and interests. 1086627 909849 Healthy Living & Wellness: Our Diabetes Prevention Program educates adults on how to reduce their risk of developing diabetes through nutrition and exercise. LIVESTRONG is a free health program designed to support adult cancer survivors by building muscle mass and strength while focusing on overall well-being during and after treatment. Our facilities provide the community with many physical fitness options. We offer both group and individual classes. Youth classes include activities such as soccer, gymnastics, Kids Zumba, Disc Golf, and basketball. Adult classes include a variety of cardio, strength and toning options, including: barbell class, spin, triathlon training, Bootcamp, TRX, kickboxing, open gym, basketball, weights, fitness equipment, Pilates, silver sneakers classes and personal training classes. We provide access to both a competitive and a family pool. Our aquatics program promotes fitness and water safety for all ages and abilities. Our Child Watch service encourages parents to work out while our staff provides safe onsite childcare. 2524180 true true false false false false false false false true true false false true true true true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false false false false true 3 0 true 152 true false false false false false false false false false false false false X 10 10 false false false false false false false true true false false false true true true true true true true false false false X X Cara Baillargeon 2076229622 31 Union Street AUGUSTA ME 04330 BRIAN TARBUCK PRESIDENT 1.0 X X 0 0 0 JENNIFER WEATHERBIE SECRETARY 1.0 X X 0 0 0 LUC PEPIN TREASURER 1.0 X X 0 0 0 BILL BRIDGEO DIRECTOR 1.0 X 0 0 0 ELLEN MILLER DIRECTOR 1.0 X 0 0 0 GAIL CONLEY DIRECTOR 1.0 X 0 0 0 HARRY LANPHEAR DIRECTOR 1.0 X 0 0 0 KATIE DOHERTY DIRECTOR 1.0 X 0 0 0 LISA LINNELL DIRECTOR 1.0 X 0 0 0 TYLER GAUDET DIRECTOR 1.0 X 0 0 0 RANAE L'ITALIEN EXECUTIVE DIRECTOR 40.0 X 101989 0 8774 101989 0 8774 1 false false false 0 34813 0 12730 0 101080 256594 405217 Youth Development 1226489 1226489 Healthy Living 909849 909849 Social Responsibility 0 0 0 0 0 0 2136338 101450 101450 0 0 491829 21271 512519 -20690 21271 581 581 27450 12730 10941 16509 16509 INSURANCE CLAIM PROCEEDS - ROOF 430118 430118 INSURANCE CLAIM PROCEEDS - FLOOR 9852 9852 MISCELLANEOUS 13493 13493 0 0 0 0 453463 3113558 2136338 0 572003 0 0 110763 56072 54691 1475545 1393648 52990 28907 41666 41092 574 0 96963 85604 7629 3730 124175 106731 10653 6791 0 0 0 0 5673 0 5673 0 42076 0 42076 0 0 0 0 0 0 0 9514 0 9514 0 114140 33713 80427 0 28906 0 28906 0 1058 0 1058 0 11463 1430 10033 0 0 0 0 0 445236 352436 83979 8821 4709 72 4637 0 5567 5224 343 0 68339 54267 14072 0 49793 0 49793 0 367312 291681 75631 0 60918 48374 12544 0 SUPPLIES 107423 98869 8506 48 REPAIRS & MAINTENANCE 9854 9854 0 0 EQUIPMENT RENTAL 22869 1185 21684 0 BAD DEBT 54417 0 54417 0 47251 0 47251 0 3305630 2524180 678462 102988 400 102116 797501 786926 1000 40 136116 25215 0 0 0 14151 17217 10516831 6315748 4454640 4201083 1695324 1812116 0 0 618309 687544 7717441 7632257 155962 141808 0 0 86677 78193 0 0 0 0 0 0 1690437 1653479 0 0 34963 73087 1968039 1946567 X 3485410 3347674 2263992 2338016 5749402 5685690 7717441 7632257 X -192072 119351 9009 X false true true false X 960523 1536506 655851 454490 405217 4012587 1578247 1536068 1860221 1978583 2135800 9088919 0 0 0 2538770 3072574 2516072 2433073 2541017 13101506 0 0 0 0 21014 21014 0 0 0 0 0 0 0 0 0 0 21014 21014 13080492 61607 69844 78890 95151 101451 406943 0 61607 69844 78890 95151 101451 406943 0 0 0 0 0 0 0 2600377 3142418 2594962 2528224 2642468 13508449 0.96832 0.9732 0.03 0.03 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1695324 25500 168734 0 67928 9514 1812116 1612846 25000 161462 0 95038 8946 1695324 1894215 10000 -215638 0 66490 9241 1612846 1702752 26119 238170 0 63233 9593 1894215 1443349 143940 123899 0 0 8436 1702752 0.01 0.8 0.19 false false 186000 186000 9725783 5753236 3972547 0 0 0 605048 562512 42536 0 0 0 4201083 Beneficial Interests in perpetual trusts 536417 Financing reserve requirement 71704 ROU Lease Assets 79423 687544 Federal Income Taxes Current portion of capital lease 25013 Noncurrent portion of capital lease 48074 73087 X 3232404 119351 9009 128360 3104044 9514 0 9514 3113558 3296116 0 0 3296116 9514 0 9514 3305630 Schedule D, Part V, Line 4 Intended uses of endowment funds The income from the Endowment fund is expended to support the activities of the Organization. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The YMCA has received a favorable determination letter from the Internal Revenue Service stating that it is exempt from federal income taxes under Section 501(a) of the Internal Revenue Code of 1986 (IRC), as an organization described in Section 501(c)(3), except for income taxes pertaining to unrelated business income. The Financial Accounting Standards Board (FASB) guidance requires tax effects from uncertain tax positions to be recognized in the financial statements only if the position is more likely than not be sustained if the position were to be challenged by a taxing authority. Management has determined that there are no material uncertain positions that require recognition in the financial statements. Additionally, no provision for income taxes is reflected in these financial statements. Interest and penalties would be recognized as tax expense. However, there are no interest or penalties recognized in the statements of activities. The YMCA's tax return is subject to examination by the Internal Revenue Service, generally for three years after they are filed. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 CHANGE IN BENEFICIAL INTEREST IN TRUST - 9009 GOLF TOURNAMENT 19305 3580 15725 8617 RISE N SHINE 14875 6650 8225 1219 2 6000 2500 3500 1105 40180 12730 27450 10941 10941 16509 Form 990, Part VI, Line 11b Review of form 990 by governing body The form 990 and attachments are reviewed by the Executive Director and the Board Treasurer prior to filing. Additionally, board members are made aware of the availability of the Form 990 prior to filing. Form 990, Part VI, Line 12c Conflict of interest policy Periodic reviews are conducted by the Executive Committee or by the special or ad hoc committee appointed for that purpose. Form 990, Part VI, Line 15a Process to establish compensation of top management official The Board of Directors determines the compensation for the Executive Director by using comparable data and other sources of information. Form 990, Part VI, Line 19 Required documents available to the public The organization's governing documents, conflict of interest policy and financial statements are available to the general public upon request. Form 990, Part VIII, Line 2f Other Program Service Revenue - Total Revenue: , Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; - Total Revenue: , Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN BENEFICIAL INTEREST IN TRUST - 9009; Form 990, Part XII, Line 2c IN THE CURRENT YEAR, THE ORGANIZATION HAD NO CHANGE IN THE BOARD'S PROCESS FOR CHOOSING AN INDEPENDENT ACCOUNTANT OR IN OVERSEEING THE AUDIT PROCESS.