2025-10-30T17:00:20+00:00 2024-12-31 911874918 Goetz Bailey & Yale PS 159 South Worthen Street Suite 100 Wenatchee WA 98801 990 2024-01-01 910578224 YOUNG MEN'S CHRISTIAN ASSOCIATION OF WENATCHEE YOUN 5096622109 217 Orondo Ave Wenatchee WA 98801 Dorry C Foster Chief Executive Officer 5096622109 2025-10-30 true true Michael Yale CPA P01301652 5096629691 2024-09-12 X 2024 2025-03-06 01:10:19Z Wenatchee Valley YMCA Dorry Foster 217 Orondo Ave Wenatchee WA 98801 12477917 false X WWW.WENYMCA.ORG X 1910 WA The Wenatchee Valley YMCA strengthens the foundations of the community. With a commitment to Youth Development, Healthy Living, and Social Responsibility, the Y works to provide every individual with access to the essentials needed to learn, grow, and thrive. The Y is dedicated to building healthy, confident, connected, and secure children, adults, families and communities. 25 22 194 132 0 5688005 9437922 2364319 2867835 166834 152809 20410 12397 8239568 12470963 56000 103535 0 0 3151118 3160772 0 0 219277 1001114 1127575 4208232 4391882 4031336 8079081 14075452 22177894 273950 228652 13801502 21949242 The mission of the Wenatchee Valley YMCA is to strengthen youth, families, and communities by promoting Christian principles and putting them into practice through leadership and programs that build healthy spirit, mind, and body for all. 1448642 2381 1537652 Youth Development; YMCA Youth and Teen Programs provide quality activities led by appropriate role models in positive environments for children who might otherwise be unsupervised. Participants develop self-esteem and good values like caring, honesty, respect, and responsibility. The YMCA Teen Center is open 20 hours per week and includes a activities for STEM, arts, creative Learning Centers, Gaming, cooking classes, and special events. Other Youth Development programs include Licensed Childcare, Swimming Lessons, Teen Strength Training, Youth Basketball, and Recreation Swims that allow children to develop new skills and provide positive outlets for youthful energy. Student Care, Summer Adventure Camp, and Extreme Teens all support healthy families by providing quality care for children of working parents. No child is ever denied participation because of an inability to pay. YMCA Youth Development Programs served more than 3,467 youth in 2024. 1369545 76895 766508 Health Enhancement Programs: YMCA Health Enhancement Programs stress the value of prevention through sound physical activities and healthy lifestyle habits. A positive environment and supportive staff build a spirit of community that encourages participants who need consistent support to reach their wellness goals. A reduced fee membership is available to individuals whose annual income is less than $25,000 and to households whose annual income is less than $33,000 with adjusts for the size of the family thereafter. The availability of affordable programs, facilities, and equipment contributes to the health of the community. YMCA Health Enhancement Program offerings include Aerobic Dance, Personal Fitness, Water Exercise, Strength Training, Cardiovascular Training, Swimming, Basketball, Racquetball, Dance, Family Activities, Nutrition, and Group Cycling. YMCA Health Enhancement Programs served more than 3,964 people in 2024. 722680 24259 563675 Camping: YMCA Camping Programs promote spiritual awareness, environmental education, physical well being and social growth. YMCA Camping Programs emphasize character development, teaching new skills, and are designed to build self-esteem in children and teens. Financial assistance is available to children unable to afford the regular fees. The YMCA also provides outdoor education and recreation for a number of schools and not for profit organizations, last year totaling 1,569. The Wenatchee Valley YMCA Camping Programs served 290 Summer Campers and 813 off season participants along with roughly 53 family campers in 2024. 3540867 true true false false false false false false false true true false false false false true true false false false false false false false false false false false true false false false false false false false false true false false false false false false false false false false false false true 25 0 true 194 true false false false false false false X 25 22 true false false false true true true true true false true true true true true true true true true false false false WA X X Dorry Foster 5096622109 217 ORONDO WENATCHEE WA 98801 Cindy Ulrich Acting Chair 1.0 X X 0 0 0 Jeff Rounds Secretary 1.0 X X 0 0 0 Sean Patton Treasurer 1.0 X X 0 0 0 Agustin Reyes Director 1.0 X 0 0 0 Art Ruckman Director/Trustee 1.0 X 0 0 0 Carolyn Magee Director 1.0 X 0 0 0 Claudia De Robles Director 1.0 X 0 0 0 Don Myers Director 1.0 X 0 0 0 Ernest Radillo Trustee 1.0 X 0 0 0 Felipe Gutierrez Director 1.0 X 0 0 0 Jason Underwood Director 1.0 X 0 0 0 Kate Evans Director 1.0 X 0 0 0 Kathy Emerick Director/Trustee 1.0 X 0 0 0 Katie Kavanaugh Pauly Trustee 1.0 X 0 0 0 Krystal Frost Director 1.0 X 0 0 0 Rana Wilcox Director 1.0 X 0 0 0 Rob Johnson Trustee 1.0 X 0 0 0 Roxanne Cates Director 1.0 X 0 0 0 Ruben Betancourt Director 1.0 X 0 0 0 Rufus Woods Trustee 1.0 X 0 0 0 Sarah Bumps Director 1.0 X 0 0 0 Steve Kolk Director 1.0 X 0 0 0 Steve Lee Trustee 1.0 X 0 0 0 Steve Robinson Director 1.0 X 0 0 0 Tom Merrill Director 1.0 X 0 0 0 Dorry Foster Chief Executive Officer 50.0 X 136635 0 20276 136635 0 20276 1 false false false Three Kings Environmental Inc 6319 112th Street E Puyallup WA 98373 Environmental Construction Services 1485740 Absher Construction Company 1001 Shaw Road Puyallup WA 98372 Construction Management Services 752660 Turner Townsend Heery LLC 2 Centerpointe Drive Suite 250 Lake Oswego OR 97035 Cosntruction Management 130500 3 0 0 0 0 1371269 8066653 9437922 Youth Development 1537652 1537652 Healthy Living 789163 789163 Social Responsibility 541020 541020 0 0 0 0 2867835 146024 146024 2240 2688 2240 2688 4928 4928 6785 6785 0 6785 6785 14423 14423 6954 7469 7469 0 0 0 0 0 0 12470963 2867835 0 165206 103535 103535 0 0 155911 46773 54569 54569 2519087 2151393 288513 79181 101834 74974 21768 5092 158726 116861 33929 7936 225214 188975 24978 11261 19950 19950 12199 12199 154938 92222 61578 1138 16345 619 240 15486 13173 11101 2072 98327 38434 59893 256496 237867 18629 6217 3872 1876 469 11916 7754 3052 1110 62000 62000 0 0 93213 93213 34699 29272 5427 PROGRAM SUPPLIES 188862 188862 EQUIPMENT, REPAIRS, AND MAINTENANCE 34153 19219 14934 OTHER OPERARTING COSTS 3496 3007 489 MERCHANT AND BANK FEES 56046 53969 784 1293 65545 16945 6858 41742 4391882 3540867 631738 219277 800 800 4165413 6929722 3960464 4674172 76213 261546 0 0 0 0 33748 30262 10255016 3021969 3941944 7233047 1896870 3048345 0 0 0 0 14075452 22177894 158324 59885 96367 159251 0 0 0 0 0 0 19259 9516 0 0 273950 228652 X 4663625 5611469 9137877 16337773 0 0 0 0 0 0 13801502 21949242 14075452 22177894 8079081 68659 0 X false true true false X 2082193 2297849 3722313 5688004 9437922 23228281 1287947 1889335 2223588 2364319 2867835 10633024 0 0 0 3370140 4187184 5945901 8052323 12305757 33861305 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 33861305 39455 39204 40937 148422 150952 418970 0 39455 39204 40937 148422 150952 418970 0 33299 16083 5906 11836 7469 74593 3442894 4242471 5992744 8212581 12464178 34354868 0.98563 0.98588 0.01 0.01 X Schedule A, Part I, Line 6 Part I Line 6 132 VOLUNTEERS SHARE THEIR TIME (2,594 HRS) AND TALENTS TO ENHANCE THE QUALITY AND STRENGTH OF YMCA PROGRAMS IN 2024, INCLUDING CAMPAIGN VOLUNTEERS THAT RAISE FUNDS ANNUALLY FOR THE YMCA'S PARTNERS WITH YOUTH CAMPAIGN TO PROVIDE YMCA YOUTH SCHOLARSHIPS. YMCA GOVERNANCE VOLUNTEERS DEVELOP POLICIES AND SHAPE THE FUTURE OF THE WENATCHEE VALLEY YMCA BY SERVING ON THE BOARD OF DIRECTORS AND TRUSTEES. THE LAKE WENATCHEE YMCA CAMP RELIES HEAVILY ON VOLUNTEER NURSES THROUGHOUT THE SUMMER AND WORK WEEKENDS RELY ON DOZENS OF DEDICATED VOLUNTEERS FOR SEASONAL PROJECTS TO BE COMPLETED. Schedule A, Part III, Line 12 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 8621.0, COLUMN B - 1654.0, COLUMN C - 525.0, COLUMN D - 5500.0, COLUMN E - , COLUMN F - 16300.0; DESCRIPTION - INSURANCE CLAIM, COLUMN A - 24678.0, COLUMN B - 14429.0, COLUMN C - , COLUMN D - , COLUMN E - , COLUMN F - 39107.0; DESCRIPTION - FUNDRAISING, NET, COLUMN A - , COLUMN B - , COLUMN C - 5381.0, COLUMN D - 6336.0, COLUMN E - 7469.0, COLUMN F - 19186.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 654390 19418 66430 0 28666 0 711572 568830 15264 95908 0 25612 0 654390 730825 2331 -125404 0 38922 0 568830 664059 5655 74840 0 13729 0 730825 611858 1605 71522 0 20926 0 664059 0.7068 0.2932 0.0 true false 2722094 2722094 3085465 1847165 1238300 496552 459786 36766 832430 715018 117412 3118475 0 3118475 7233047 0 X 12527423 68659 0 68659 12458764 12199 0 12199 12470963 4379683 0 0 4379683 12199 0 12199 4391882 Schedule D, Part X, Line 2 Income Tax INCOME TAX - THE Y IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 509(A)(2) Schedule D, Part V, Line 4 Intended uses of endowment funds IN ACCORDANCE WITH THE WISHES OF DONORS, INCOME FROM ENDOWMENT FUNDS ARE USED TO FURTHER THE YMCA'S MISSION. 2024 POLICY ALLOWS UP TO 1% OF THE VALUE OF THE ENDOWMENT FUNDS TO BE DISTRIBUTED AT THE END OF EACH QUARTER. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Association is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code. However, income generated by activities that would be considered unrelated to the Association's exempt purpose would be subject to unrelated business income tax (UBIT). The Association did not engage in any unrelated business activities during the years ending December 31, 2024 and 2023. Therefore, no provision for UBIT tax has been recorded. The most significant tax positions of the Association are its assertions that it is exempt from income taxes and its determination of whether any amounts are subject to unrelated business tax (UBIT). All significant tax positions have been considered by management. It has been determined that it is more likely than not that all tax positions would be sustained upon examination by taxing authorities. true YOUTH CAMPING SCHOLARSHIPS 155 24259 FMV Donated Program Fees YOUTH MEMBER SCHOLARSHIPS 577 68051 FMV Donated Program Fees YOUTH PROGRAM SCHOLARSHIPS 533 11225 FMV Donated Program Fees Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds The Wenatchee Valley YMCA provides membership and program scholarships to youth whose parent indicates they are unable to afford the regular fees. Each applicant is required to complete a brief form that must be signed by a parent certifying they are unable to afford the regular fees and to identify their household income. When an application is received, the parent is notified that their application has been approved and the amount of assistance they have been awarded. The assistance is in the form of a credit that is applied to the appropriate program or membership fee upon registration. The number of recipients listed in Part III column (b) is the number of scholarships used and is a duplicated count as recipients may have received multiple scholarships. The total value of scholarships redeemed is listed in Part III column c. We have listed this value based on the amount credited to the published prices charged, but it should be noted that YMCA youth membership and programs fees do not cover the full cost of youth membership and program services. Therefore, the total cost of services provided by scholarships would be considerably higher. Schedule L, Part II Claudia De Robles Claudia De Robles is a Branch Manager for Cashmere Valley Bank and a member of the YMCA Board of Directors. The YMCA has several bank accounts with Cashmere Valley Bank from which a standard interest is paid to the YMCA. The selection process for these accounts was made by the YMCA Finance Committee based on interest rates and bank locations. Claudia De Robles was not on the YMCA Board of Directors during the discussions that led to these decisions nor was she a part of these discussions. The YMCA purchases ACH and Credit Card services from Cashmere Valley Bank. The decision to purchase these services was made by the YMCA Executive Director based on bank location and convenience of having all banking services handled by one bank. Claudia De Robles was not involved in the decision process. All interest rates and charges were based on current market rates. Schedule L, Part IV Jeff Rounds Jeff Rounds is an officer/secretary of the YMCA Board of Directors. Jeff Rounds is the owner of Libke Insurance Associates, an insurance broker for the YMCA. The YMCA purchased insurance services through Libke Insurance Associates in 2024. Not reportable on Schedule L. Schedule L, Part II Steve Lee Steve Lee is a loan officer for Cashmere Valley Bank and a member of the YMCA Board of Trustees. The YMCA has several bank accounts with Cashmere Valley Bank from which a standard interest is paid to the YMCA. The selection process for these accounts was made by the YMCA Finance Committee based on interest rates and bank locations. Steve Lee was not on the YMCA Board of Trustees during the discussions that led to these decisions nor was he a part of these discussions. The YMCA purchases ACH and Credit Card services from Cashmere Valley Bank. The decision to purchase these services was made by the YMCA Executive Director based on bank location and convenience of having all banking services handled by one bank. Steve Lee was not involved in the decision process. All interest rates and charges were based on current market rates. Form 990, Part I, Line 6 Explanation 132 VOLUNTEERS SHARE THEIR TIME (2,594 HRS) AND TALENTS TO ENHANCE THE QUALITY AND STRENGTH OF YMCA PROGRAMS IN 2024, INCLUDING CAMPAIGN VOLUNTEERS THAT RAISE FUNDS ANNUALLY FOR THE YMCA'S PARTNERS WITH YOUTH CAMPAIGN TO PROVIDE YMCA YOUTH SCHOLARSHIPS. YMCA GOVERNANCE VOLUNTEERS DEVELOP POLICIES AND SHAPE THE FUTURE OF THE WENATCHEE VALLEY YMCA BY SERVING ON THE BOARD OF DIRECTORS AND TRUSTEES. THE LAKE WENATCHEE YMCA CAMP RELIES HEAVILY ON VOLUNTEER NURSES THROUGHOUT THE SUMMER AND WORK WEEKENDS RELY ON DOZENS OF DEDICATED VOLUNTEERS FOR SEASONAL PROJECTS TO BE COMPLETED. Part I Additional DBAs WENATCHEE VALLEY YMCA Form 990, Part IV, Line 26 Part IV Line 26, 28C Steve Lee is a loan officer for Cashmere Valley Bank and is a member of the YMCA Board of Trustees. The YMCA has several bank accounts with Cashmere Valley Bank from which a standard interest is paid to the YMCA. The selection process for these accounts was made by the YMCA Finance Committee based on interest rates and bank locations. Steve Lee was not on the YMCA Board of Trustees during the discussions that led to these decisions nor was he a part of these discussions. The YMCA purchases ACH and Credit Card services from Cashmere Valley Bank. The decision to purchase these services was made by the YMCA Chief Executive Officer based on bank location and convenience of having all banking services handled by one bank. Steve Lee was not involved in the decision process. All interest rates and charges were based on current market rates. Form 990, Part IV, Line 28c Part IV Line 28A, 28C Jeff Rounds is a member of the YMCA Board of Directors. Jeff Rounds is the owner of Libke Insurance Associates, an insurance broker for the YMCA. The YMCA purchased insurance services through Libke Insurance Associates in 2024. The YMCA paid Redwoods Insurance company for auto, liability and property insurance services. The YMCA also purchases medical and dental insurance services through Libke Insurance Services, but makes payments of less than $10,000 per month directly to the insurance carriers. Libke Insurance Services has been providing insurance services to the YMCA for more than twenty years. Form 990, Part VI, Line 15b Explanation The Chief Executive Officer of the Wenatchee Valley YMCA is an officer of the organization, but does not meet the definition of a key employee. No other Wenatchee Valley YMCA employee meets the definitions of officer or key employee. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons Claudia De Robles - Business relationship, Steve Lee - Business relationship, Jeff Rounds - Business relationship Form 990, Part VI, Line 6 Classes of members or stockholders The Young Men's Christian Association of Wenatchee is a public charity open to all without regard to ability to pay. Members have the right to elect board members and must approve any changes to the Articles of Incorporation, but do not receive any distributions of income or assets from the organization. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body The Young Men's Christian Association of Wenatchee is a public charity open to all without regard to ability to pay. Members have the right to elect board members and must approve any changes to the Articles of Incorporation, but do not receive any distributions of income or assets from the organization. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders In accordance with the adopted by-laws of the Young Men's Christian Association of Wenatchee, the sale of any land or buildings of the organization is subject to review by the Board of Trustees. If the Board of Trustees votes against any such sale, the Board of Directors may overturn the decision of the Board of Trustees only with a 75% vote at a regular or special meeting of the Board of Directors at which a quorum is present. Form 990, Part VI, Line 11b Review of form 990 by governing body An unredacted copy of the 990 Form is made available to all members of the Board of Directors prior to filing. Questions or concerns are reviewed by the Finance Committee and forwarded to the Board of Directors. Form 990, Part VI, Line 12c Conflict of interest policy The Conflict of Interest Policy is reviewed at the first Board meeting of each Board year. Conflict of Interest Disclosure Questionnaires are distributed to all directors, trustees, and key employees at the beginning of each Board year. The results of returned questionnaires are compiled and reviewed by the Executive Committee whose members are responsible for enforcement of the Conflict of Interest Policy. Form 990, Part VI, Line 15a Process to establish compensation of top management official The Board of Directors must annually approve the compensation or any change to the compensation of the YMCA Chief Executive Officer. The Board of Directors delegates its authority to determine the compensation of the Chief Executive Officer to the Executive Committee. When considering the compensation of the Chief Executive Officer, the Executive Committee meets without the Chief Executive Officer being present. Any other committee member who has a personal interest in the compensation of the Chief Executive Officer is also excluded from discussion and determination of the Chief Executive Officer's compensation. Before changing the compensation of the Chief Executive Officer, the Executive Committee determines that the compensation to be paid is reasonable. When determining whether or not the compensation of the Chief Executive Officer is reasonable, the Executive Committee considers all elements of compensation, compensation of Chief Executive Officers of full-facility YMCAs in Eastern Washington State, the YMCA of the USA recommended salary range for Chief Executive Officers of YMCAs with budget sizes similar to the Wenatchee Valley YMCA, and committee members' knowledge of compensation trends in North Central Washington. The Executive Committee process is documented in the committee minutes, in a letter to the Chief Executive Officer, and in a written report presented at the next regular meeting of the Wenatchee Valley YMCA Board of Directors. Documentation includes the date of compensation discussion, the compensation recommendation, the effective date of the action, committee members present, description of comparability data, and the action that the approved compensation recommendation is reasonable. Form 990, Part VI, Line 19 Required documents available to the public The Wenatchee Valley YMCA makes copies of the following items available for public review upon request: * Articles of Incorporation. * By Laws. * Conflict of Interest Policy. * 501(c)3 Determination Letter from the Internal Revenue Service. * Form 990 for each of the last three fiscal years.* * YMCA Annual Reports for the last three years. The Wenatchee Valley did not have a copy of form 1023 in its possession on July 15, 1987 and is therefore not required to make a copy available for public review. The Wenatchee Valley YMCA has instead opted to make a copy of its 501(c)3 determination letter available for public review. *Form 990 is reviewed by the YMCA Board of Trustees before being submitted to the Internal Revenue Service. Form 990 is added to the public disclosure documents at the same time it is submitted to the Internal Revenue Service. Two sets of public disclosure documents are available at the Wenatchee Valley YMCA, 217 Orondo, Wenatchee, Washington. One set is available in the administrative offices and another set is in the office of the Chief Executive Officer. Public disclosure documents are also available for public inspection on the Wenatchee Valley YMCA web site www.wenymca.org. 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: ;