2025-05-12T23:14:29-05:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 2689 COMMERCE DRIVE NW SUITE 201 ROCHESTER MN 55901 990 2024-01-01 410693931 DULUTH AREA FAMILY YMCA DULU 2187224745 302 W 1ST ST PO BOX 3678 DULUTH MN 55802 SARA COLE PRESIDENT & CEO 2187224745 2025-05-09 1 0 KATHERINE LUTZKE CPA P01760889 5072802300 2025-05-09 2024 2025-03-06 01:10:19Z SARA COLE 302 W 1ST ST PO BOX 3678 DULUTH MN 55802 16101217 0 X WWW.DULUTHYMCA.ORG X 1883 MN THE Y IS A LEADING NONPROFIT COMMITTED TO STRENGTHENING THE COMMUNITY BY CONNECTING ALL PEOPLE TO THEIR POTENTIAL, PURPOSE, AND EACH OTHER. WORKING TOGETHER, WE FOCUS ON EMPOWERING YOUNG PEOPLE, IMPROVING HEALTH AND WELLBEING, AND INSPIRING ACTION IN AND ACROSS OUR COMMUNITY. THE DULUTH AREA FAMILY YMCA HAS BEEN STRENGTHENING OUR COMMUNITY FOR OVER 150 YEARS THROUGH PROGRAMS DEDICATED TO YOUTH DEVELOPMENT, HEALTHY LIVING, AND SOCIAL RESPONSIBILITY. 16 16 775 715 439057 0 2022560 1923705 10907149 11609666 98168 223809 37993 16567 13065870 13773747 332233 317614 0 0 8593382 8727593 0 0 97187 3995540 4093584 12921155 13138791 144715 634956 21924580 23277282 2003026 1855093 19921554 21422189 X THE DULUTH AREA FAMILY YMCA IS DEDICATED TO PUTTING THE PRINCIPLES OF CARING, HONESTY, RESPECT, AND RESPONSIBILITY INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND, AND BODY FOR ALL. 0 0 4782156 121611 5622208 YOUTH DEVELOPMENT - OUR YMCA IS COMMITTED TO NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN. WE BELIEVE THAT ALL KIDS DESERVE THE OPPORTUNITY TO DISCOVER WHO THEY ARE AND WHAT THEY CAN ACHIEVE. THAT'S WHY WE HELP LEAD TO POSITIVE BEHAVIORS, BETTER HEALTH, AND EDUCATIONAL ACHIEVEMENT. OUR YMCA PROGRAMS, SUCH AS EARLY EDUCATION, SUMMER RESIDENTIAL CAMP, OUT OF SCHOOL TIME CARE AND DAY CAMP OFFER A RANGE OF EXPERIENCES THAT ENRICH COGNITIVE, SOCIAL, PHYSICAL, AND EMOTIONAL GROWTH. SUBSIDIES AND DIRECT FINANCIAL ASSISTANCE MAKE PARTICIPANT POSSIBLE FOR 100 PERCENT OF THE YOUNG PEOPLE WE ENGAGE. THE DULUTH FAMILY YMCA OPERATES CAMP MILLER SUMMER CAMP IN STURGEON LAKE, MN. CAMP MILLER HAD 463 CHILDREN ATTEND WITH $65,171 IN SCHOLARSHIPS GIVEN OUT. IN 2024 THE YMCA PROVIDED EARLY EDUCATION SERVICES TO 210 CHILDREN AND OUT OF SCHOOL PROGRAMMING TO 1,348 CHILDREN AND SUMMER DAY CAMP TO 318 CHILDREN. PROGRAMS PROVIDED CRITICAL LEARNING OPPORTUNITIES ELEVATING SCHOOL SUCCESS AND CONFIDENCE. 4727629 194211 5513117 HEALTHY LIVING - THE Y IS A LEADING VOICE ON HEALTH AND WELL-BEING. WE BRING FAMILIES CLOSER TOGETHER, ENCOURAGE GOOD HEALTH, AND FOSTER CONNECTIONS THROUGH FITNESS, SPORTS, FUN, AND SHARED INTERESTS. PEOPLE IN OUR COMMUNITY ARE RECEIVING THE SUPPORT, GUIDANCE, AND RESOURCES THEY NEED TO ACHIEVE GREATER HEALTH IN SPIRIT, MIND, AND BODY. THIS IS PARTICULARLY IMPORTANT AS OUR NATION STRUGGLES AN OBESITY CRISIS, FAMILIES STRUGGLE WITH WORK/LIFE BALANCE, AND INDIVIDUALS SEARCH FOR PERSONAL FULFILLMENT. OUR PROGRAMS ARE ACCESSIBLE, AFFORDABLE, AND OPEN TO ALL FAITHS, BACKGROUNDS, ABILITIES, AND INCOME LEVELS. IN 2024, WE PROVIDED $194,211 IN FINANCIAL ASSISTANCE TO PEOPLE WHO OTHERWISE WOULD A HAVE FACED ECONOMIC BARRIERS TO MEMBERSHIP. FACILITIES INCLUDE LAP POOLS, WHEELCHAIR ACCESSIBLE WARM WATER THERAPY POOLS, WHIRLPOOLS, INDOOR RUN/WALK TRACK, ROCK CLIMBING WALL, FULLY EQUIPPED WELLNESS CENTER WITH CARDIO AND WEIGHT TRAINING EQUIPMENT, GROUP EXERCISE SPACE, GYMNASIUM WITH BASKETBALL AND VOLLEYBALL COURTS, RACQUETBALL AND SQUASH COURTS, AND A SUPERVISED KIDS CLUB FREE TO THOSE WITH FAMILY MEMBERSHIPS. 834376 1792 35284 SOCIAL RESPONSIBILITY - OUR YMCA BELIEVES IN GIVING BACK AND SUPPORTING OUR NEIGHBORS. WE HAVE BEEN LISTENING AND RESPONDING TO OUR COMMUNITY'S MOST CRITICAL SOCIAL NEEDS FOR MORE THAN 130 YEARS. Y PROGRAMS, SUCH AS TRUE NORTH AMERICORPS, IS AN EXAMPLE OF HOW WE DELIVER TRAINING, RESOURCES, AND SUPPORT THAT EMPOWER OUR NEIGHBORS TO EFFECT CHANGE, BRIDGE GAPS, AND OVERCOME OBSTACLES. SINCE 2014, WE HAVE PLACED 1,000 AMERICORPS MEMBERS THROUGHOUT NORTHEASTERN MINNESOTA. TRUE NORTH AMERICORPS PLACES NATIONAL SERVICE MEMBERS IN SCHOOLS, AFTERSCHOOL PROGRAMS, AND YOUTH SERVICING AGENCIES. MEMBERS PROVIDE MATH AND READING INTERVENTIONS, AFTERSCHOOL CLUBS, SERVICE-LEARNING OPPORTUNITIES, MENTORING, AND SOCIAL-EMOTIONAL LEARNING. THE DULUTH AREA FAMILY YMCA IS COMMITTED TO YEAR-ROUND FOOD ACCESS AND HAS PROVIDED THOUSANDS OF MEALS. THE Y IS DEDICATED TO PROVIDING MEALS FOR FAMILIES IN OUR COMMUNITY! THE DULUTH AREA FAMILY YMCA IS THE LEADER IN OUR COMMUNITY PROVIDING CPR, FIRST AID AND LIFEGUARD TRAINING TO OUR COMMUNITIES. IN ADDITION, OUR Y PROVIDES TRAINING RESOURCES TO YMCA ACROSS OUR REGION AND PROVIDES LIFEGUARDS TO THE ONLY BEACH IN DULUTH THAT IS LIFEGUARDED. 10344161 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 0 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 30 0 1 775 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 0 0 MN X X AMY HAGGENMILLER 2187224745 PO BOX 3678 DULUTH MN 55803 MATT BAUMGARTNER PAST ASSOCATION BOARD CHAIR 1.00 2.00 X X 0 0 0 CATHERINE CARTER HUBER ASSOCIATION BOARD CHAIR 3.00 0.00 X X 0 0 0 BRIAN HREN TREASURER 1.00 2.00 X X 0 0 0 JILL FAUCHALD ASSOCATION BOARD SECRETARY 1.00 0.00 X X 0 0 0 ALLISON BLAKELY HANIG-LANDRUS DIRECTOR 1.00 0.00 X 0 0 0 CHIAMAKA ENEMUOH DIRECTOR 1.00 0.00 X 0 0 0 HANNAH STEVENS DIRECTOR 1.00 1.00 X 0 0 0 CHAD CURRAN DIRECTOR 1.00 0.00 X 0 0 0 JENNA MAKI DIRECTOR 1.00 0.00 X 0 0 0 THERESA SEVERANCE DIRECTOR 1.00 0.00 X 0 0 0 DAVID MILLS DIRECTOR 1.00 0.00 X 0 0 0 DEVIN STIGSELL DIRECTOR 1.00 0.00 X 0 0 0 ELIZABETH DURAND DIRECTOR 1.00 0.00 X 0 0 0 MICHAEL PENNINGTON DIRECTOR 1.00 1.00 X 0 0 0 STEVE HANKE DIRECTOR 1.00 0.00 X 0 0 0 DAN MUMFORD GENERAL COUNSEL 1.00 1.00 X 0 0 0 SARA COLE PRESIDENT & CEO 40.00 3.00 X 232521 0 50035 AMY HAGGENMILLER CFO 40.00 3.00 X 191814 0 50059 JERAMY KATCHUBA COO 40.00 0.00 X 146805 0 46224 571140 0 146318 3 0 1 0 0 8207 30917 68500 1064927 751154 1923705 MEMBERSHIP DUES 624110 4651743 4651743 ACTIVITY FEES 624110 3263039 3263039 COOPERATIVE AGREEMENTS 624110 2084929 2084929 ASSOCIATED ORGANIZATIONS 541900 1007064 582955 424109 CAMP FEES 624110 361080 361080 241811 226863 14948 11609666 192528 192528 2301126 2269845 31281 31281 31281 31521 30917 31521 0 42671 26104 16567 16567 13773747 11170609 439057 240376 1500 1500 316114 316114 717458 717458 6697606 5796225 838954 62427 282458 238880 38127 5451 393309 315327 70787 7195 636762 506087 125807 4868 13383 13383 46062 46062 9700 9700 1026403 737629 288726 48 57001 24833 26665 5503 108681 37370 65633 5678 623099 620331 2768 105596 58820 46776 166161 77364 84525 4272 30532 30532 159647 158105 943 599 155054 135554 19500 94203 74093 20110 SUPPLIES 884861 726147 158458 256 CREDIT CARD FEES 281674 280320 889 465 EXPENDABLE EQUIPMENT 91660 59021 32639 MEMBERSHIP DUES 39560 18960 20175 425 200307 130949 69358 13138791 10344161 2697443 97187 719207 984725 4990622 5451090 209491 188619 451669 315398 25290 23512 54722 40306 1337376 903785 525355 433591 944338 1036087 14003886 14803954 21924580 23277282 1138525 1080431 423481 448170 441020 326492 2003026 1855093 X 11474310 12243483 8447244 9178706 19921554 21422189 21924580 23277282 X 634956 40302 825377 X 0 1 X 1 1 1 X 6106250 4161435 2611333 2022560 1923705 16825283 3628798 4707741 8414148 10588724 11213280 38552691 9735048 8869176 11025481 12611284 13136985 55377974 9039 9039 0 9039 9039 55368935 876 20685 34977 167320 192528 416386 876 20685 34977 167320 192528 416386 249098 643724 867891 391031 439057 2590801 1260 10623 11883 9986282 9544208 11928349 13169635 13768570 58397044 0.94810 0.95050 0.00710 0.00430 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISC INCOME - 2020 AMOUNT: $ 1,260. 2021 AMOUNT: $ 10,623. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5218 2465 2753 958262 708097 250165 373896 193223 180673 433591 BENEFICIAL INTEREST IN TRUSTS 14636365 ROU ASSET 167589 14803954 LEASE LIABILITY 326492 326492 14339716 40302 851481 891783 13447933 9700 316114 325814 13773747 12839081 26104 26104 12812977 9700 316114 325814 13138791 PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN BENEFICIAL INTERESTS 825,377. COGS 26,104. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIP EXPENSE 316,114. PART XII, LINE 2D - OTHER ADJUSTMENTS: COGS 26,104. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIP EXPENSE 316,114. SIDEWALK SHUFFLE 18737 18737 6216 RUSTIC PIE 26079 26079 19683 5 17622 17622 5622 62438 62438 31521 31521 -31521 1 SCHOLARSHIPS 316114 0 N/A N/A PART I, LINE 2: SCHOLARSHIPS ARE PROVIDED AFTER REVIEWING THE GRANTEES INCOME AND FAMILY SIZE. X X X 0 0 0 0 0 0 0 0 0 SARA COLE PRESIDENT & CEO 232521 0 0 0 0 0 31251 0 18784 0 282556 0 0 0 AMY HAGGENMILLER CFO 191814 0 0 0 0 0 23018 0 27041 0 241873 0 0 0 JERAMY KATCHUBA COO 146805 0 0 0 0 0 17617 0 28607 0 193029 0 0 0 PART I, LINE 3 THE CEO'S COMPENSATION IS DETERMINED USING A STUDY OF YMCA'S OF SIMILAR SIZE CONDUCTED BY THE YMCA OF THE USA. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PRESENTED BY THE EXTERNAL AUDITORS TO THE ORGANIZATION'S BOARD OF DIRECTORS AND APPROVED PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS REVIEWS THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS AND SIGN OFF ON COMPLIANCE WITH POLICY ON AN ANNUAL BASIS. IF A CONFLICT IS FOUND TO EXIST, THE MINUTES OF THE BOARD SHALL CONTAIN THE FOLLOWING: 1) THE NAMES OF THE SIGNIFICANT PERSONS WHO DISCLOSED OR WERE OTHERWISE FOUND TO HAVE AN INTEREST, THE NATURE OF THE INTEREST, ANY ACTION TAKEN TO DETERMINE WHETHER A CONFLICT EXISTS; AND 2) THE NAMES OF THE PERSONS WHO WERE PRESENT FOR DISCUSSIONS RELATED TO THE TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS APPROVES THE SALARY FOR THE EXECUTIVE DIRECTOR. THE COMPENSATION IS DETERMINED USING A STUDY OF YMCA'S OF SIMILAR SIZE CONDUCTED BY THE YMCA OF THE USA. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. THE FORM 990 IS ALSO AVAILABLE ON GUIDESTAR.ORG FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTERESTS 825,377. DULUTH AREA FAMILY YMCA HERITAGE FOUNDATION 302 W 1ST ST DULUTH MN 55802 200956455 SUPPORT DULUTH AREA FAMILY YMCA, INC. MN 501(C)(3) LINE 12B, II DULUTH AREA FAMILY YMCA 1 DULUTH YMCA PROPERTY INC 302 W 1ST ST DULUTH MN 55802 200956601 SUPPORT DULUTH AREA FAMILY YMCA, INC. MN 501(C)(3) LINE 12B, II DULUTH AREA FAMILY YMCA HERITAGE FOUNDATION 1 STURGEON LAKE PROPERTY INC 302 W 1ST ST DULUTH MN 55802 200956525 SUPPORT DULUTH AREA FAMILY YMCA, INC. MN 501(C)(3) LINE 12B, II DULUTH AREA FAMILY YMCA HERITAGE FOUNDATION 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0