2026-06-01T18:02:12-05:00 2025-12-31 420714325 RSM US LLP 227 WEST FIRST STREET SUITE 700 DULUTH MN 55802 990 2025-01-01 840404913 YMCA OF THE ROCKIES YMCA 9705863341 2515 TUNNEL ROAD ESTES PARK CO 805112800 JULIE WATKINS PRESIDENT & CEO 9705863341 2026-06-01 1 JULIE BOYER P01278549 2187275025 2026-06-01 2025 2025-03-06 01:10:19Z JULIE WATKINS 2515 TUNNEL ROAD ESTES PARK CO 805112800 98730122 0 X WWW.YMCAROCKIES.ORG X 1907 CO SEE SCHEDULE O 26 26 1829 346 21320 15227 20617293 14786277 42722166 44603212 2693824 4376694 3193233 3198149 69226516 66964332 494036 306118 0 0 27208417 28724470 44966 36612 1540898 25787463 27645644 53534882 56712844 15691634 10251488 213662086 225874858 44875181 45533352 168786905 180341506 YMCA OF THE ROCKIES PUTS CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS, STAFF AND FACILITIES IN AN ENVIRONMENT THAT BUILDS HEALTHY SPIRIT, MIND AND BODY FOR ALL. 0 0 28540213 306118 30383303 ESTES PARK CENTER PROVIDES A CHRISTIAN ENVIRONMENT, CONSISTING OF FACILITIES, PROGRAMS AND STAFF, IN WHICH CHRISTIAN PRINCIPLES WERE PRESENTED TO 180,000 GUESTS DURING 500,000 GUEST DAYS AT ESTES PARK CENTER IN 2025. 18078400 16750898 SNOW MOUNTAIN RANCH PROVIDES A CHRISTIAN ENVIRONMENT, CONSISTING OF FACILITIES, PROGRAMS AND STAFF, IN WHICH CHRISTIAN PRINCIPLES WERE PRESENTED TO 72,000 GUESTS DURING 150,000 GUEST DAYS AT SNOW MOUNTAIN RANCH IN 2025. 46618613 1 1 0 0 0 0 0 1 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 150 0 1 1829 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 26 26 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 AK AL AR CA CT DC FL GA HI KS KY LA MA MD ME MI MN MS ND NH NJ NM NY OH OK OR PA RI SC TN UT VA WA WI WV X X NICOLE CORMAN ASSISTANT SECRETARY YMCA OF THE ROCKIES 9705863341 2515 TUNNEL ROAD ESTES PARK CO 805112800 LAWRENCE PARSONS BOARD CHAIR 1.00 0.00 X X 0 0 0 CASEY TOURTILLOTT BOARD VICE-CHAIR 1.00 0.00 X X 0 0 0 BRENT MCVAY BOARD TREASURER 1.00 0.00 X X 0 0 0 JENNIFER SALYER BOARD SECRETARY 1.00 0.00 X X 0 0 0 JIM ADAMS BOARD MEMBER 1.00 0.00 X 0 0 0 STAN AUSTIN BOARD MEMBER 1.00 0.00 X 0 0 0 KELLY BARNHILL BOARD MEMBER 1.00 0.00 X 0 0 0 BRUCE BENBROOK BOARD MEMBER 1.00 0.00 X 0 0 0 STEVE DERKS BOARD MEMBER 1.00 0.00 X 0 0 0 RAYMOND FRENCH BOARD MEMBER 1.00 0.00 X 0 0 0 MARK FULMER BOARD MEMBER 1.00 0.00 X 0 0 0 JEAN GREOS BOARD MEMBER 1.00 0.00 X 0 0 0 KARRA GUESS BOARD MEMBER 1.00 0.00 X 0 0 0 STEVEN GYESZLY BOARD MEMBER 1.00 0.00 X 0 0 0 ALEJANDRO HERNANDEZ BOARD MEMBER 1.00 0.00 X 0 0 0 MICAH HILDENBRAND BOARD MEMBER 1.00 0.00 X 0 0 0 CURT LANHAM BOARD MEMBER 1.00 0.00 X 0 0 0 JONATHAN LIEBERT BOARD MEMBER 1.00 0.00 X 0 0 0 DEBORAH MEINKE BOARD MEMBER 1.00 0.00 X 0 0 0 JOHN MENNEL BOARD MEMBER 1.00 0.00 X 0 0 0 STEVE MOOMAU BOARD MEMBER 1.00 0.00 X 0 0 0 GARY SCHLESSMAN BOARD MEMBER 1.00 0.00 X 0 0 0 LAURA SCHMALTZ BOARD MEMBER (THROUGH 9/27/25) 1.00 0.00 X 0 0 0 VICTORIA SCOTT-HAYNES BOARD MEMBER (THROUGH 9/27/25) 1.00 0.00 X 0 0 0 GARY SILER BOARD MEMBER 1.00 0.00 X 0 0 0 DAVID STUTTS BOARD MEMBER 1.00 0.00 X 0 0 0 JENNIFER WOOD BOARD MEMBER 1.00 0.00 X 0 0 0 STACY ZERR BOARD MEMBER 1.00 0.00 X 0 0 0 JULIE WATKINS PRESIDENT & CEO 40.00 0.00 X 385309 0 72853 NICOLE CORMAN ASSISTANT SECRETARY 40.00 0.00 X 64746 0 15848 JUSTIN EGDORF VP FINANCE & CFO 40.00 0.00 X 226201 0 6325 COURTNEY HILL CHIEF OPERATING OFFICER 40.00 0.00 X 240755 0 50409 CARRIE ROSSMAN VP OF ASSOC. ADV. (THROUGH 12/27/25) 40.00 0.00 X 155075 0 50559 SHANNON JONES GENERAL MANAGER - EPC 40.00 0.00 X 165839 0 45042 MICHEAL OHL GENERAL MANAGER - SMR 40.00 0.00 X 166345 0 34958 JON P DELACASTRO VP OF INFO TECHNOLOGY 40.00 0.00 X 172538 0 19364 ANDREW COLLINS IT DIR. OF INFRASTRUCTURE 40.00 0.00 X 118853 0 31934 KYLE LIVESAY DIR. OF FINANCE AND RISK 40.00 0.00 X 118234 0 29913 CHRIS ESHELMAN SUPT. OF BLDGS AND GROUNDS 40.00 0.00 X 116594 0 26941 JENNIFER LEIVESTAD ASSOCIATION ACCOUNTING DIRECTOR 40.00 0.00 X 118888 0 27579 DOMINIQUE HUMPHREY VP OF HR (THROUGH 8/16/25) 40.00 0.00 X 137278 0 1009 2186655 0 412734 22 0 1 0 BLIXT CONSTRUCTION PO BOX 1169 FRASER CO 80442 COMMERCIAL CONSTRUCTION 507774 ALLIED ROOFING SPECIALISTS PO BOX 2737 LOVELAND CO 80539 COMMERICAL CONSTRUCTION 486203 RYGR LLC 65 NORTH 4TH STREET SUITE 1 CARBONDALE CO 81623 MARKETING SERVICES 378885 STECHER PAINTING LLC PO BOX 1766 WINTER PARK CO 80482 COMMERCIAL CONSTRUCTION 285012 REVELATION ROOFING LLC 2659 JACOB CIRCLE UNIT 1 STEAMBOAT SPRINGS CO 80487 COMMERICAL CONSTRUCTION 204611 14 14786277 407324 14786277 ESTES PARK CENTER 721210 29385141 29385141 SNOW MOUNTAIN RANCH 721210 13896420 13896420 MEMBERSHIP DUES 900099 1264041 1264041 CABIN PROPERTY PAYMENTS 900099 57610 57610 44603212 1548882 1548882 645840 21320 0 0 645840 21320 667160 21320 645840 26540689 16000 22869532 859345 3671157 -843345 2827812 2827812 10331353 8036913 2294440 2294440 MISCELLANEOUS INCOME 900099 236549 236549 236549 66964332 47134201 21320 5022534 27000 27000 279118 279118 1872164 703347 871551 297266 21966691 18322373 3225979 418339 1216244 826064 317461 72719 1960324 1471223 401616 87485 1709047 1375427 282324 51296 92551 11597 80954 87266 87266 36612 36612 948724 595058 280944 72722 532249 944 531305 1553505 1492094 44687 16724 1070092 694466 293472 82154 3702944 3702944 261019 158112 45410 57497 75332 75332 1260632 1260632 320988 320988 6942571 6942571 3241649 3241649 UBIT TAX EXPENSE 3729 3729 EQUIPMENT REPAIR & MAIN 2763808 2753305 10503 CREDIT CARD FEES 1285993 1235054 50939 OTHER MISC 1274040 954158 319837 45 2228552 1753048 127465 348039 56712844 46618613 8553333 1540898 2898864 3052708 11523994 20402274 12561752 11435407 689542 1021392 906360 792219 2716656 2518319 237782410 102687638 128837282 135094772 53407848 51466857 119788 90910 213662086 225874858 4363712 4905239 3398133 3558640 27500748 26014148 2813518 2718833 6799070 8336492 44875181 45533352 X 133166670 138594929 35620235 41746577 168786905 180341506 213662086 225874858 X 10251488 1696188 -393075 X X 0 1 X 1 0 X 9845346 11732662 6514244 20617293 14786277 63495822 35982634 48552420 48953354 52752844 54934565 241175817 45827980 60285082 55467598 73370137 69720842 304671639 1078367 1404211 281491 525847 652352 3942268 0 1078367 1404211 281491 525847 652352 3942268 300729371 290610 1040981 2039528 2106684 2194722 7672525 290610 1040981 2039528 2106684 2194722 7672525 3050 12176 12887 15626 16227 59966 46121640 61338239 57520013 75492447 71931791 312404130 0.96260 0.96290 0.02460 0.02130 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 0 55174588 724823 6371947 6820335 55451023 54174039 1527354 6508572 6930345 105032 55174588 51956989 244656 9482676 7510282 54174039 43396316 13331666 -5578444 807811 360 51956989 40601340 187396 3762547 1154247 720 43396316 0.64830 0.24820 0.10350 1 0 5711088 5711088 212499437 92602485 119896952 13367414 10085153 3282261 6204471 6204471 135094772 OPERATING LEASE 90910 OTHER LIABILITY - INTEREST RATE SWAP 1362982 OTHER LIABILITY - ADVANCED DEPOSITS 6882600 8336492 X 76304358 1696188 1696188 74608170 -7643838 -7643838 66964332 64749757 8036913 8036913 56712844 0 56712844 PART III, LINE 1A: DESCRIPTION OF COLLECTION: THE YMCA OF THE ROCKIES (YMCA) MAINTAINS MUSEUMS CONTAINING VARIOUS PHOTOS, DOCUMENTATION, AND SIGNIFICANT HISTORIC ARTIFACTS (SUCH AS HIKING AND CLIMBING EQUIPMENT) AT BOTH ITS ESTES PARK CENTER AND SNOW MOUNTAIN RANCH LOCATIONS. THE MUSEUMS AT BOTH LOCATIONS OFFER GUESTS MULTIPLE EXPERIENCES, INCLUDING WALKING TOURS AND EVENTS WHERE EACH GUEST'S TIME AT THE YMCA IS ENHANCED AND THEY CAN CONNECT WITH THE YMCA'S ENDURING LEGACY OF OVER 100 YEARS OF POSITIVELY IMPACTING THE REGION AND WORLD BY CARRYING OUT ITS MISSION VIA MULTIPLE PROGRAMS AND ACTIVITIES IN THE ROCKY MOUNTAINS. PART III, LINE 4: THE YMCA OF THE ROCKIES MAINTAINS A COLLECTION OF ITEMS, ARTIFACTS, PAPERS, DOCUMENTS, AND EQUIPMENT OF EDUCATIONAL, HISTORICAL AND CULTURAL VALUE TO EMPLOYEES, MEMBERS, DONORS AND VISITORS TO YMCA OF THE ROCKIES PROPERTIES. THE YMCA OF THE ROCKIES' HISTORIAN IS RESPONSIBLE FOR MAINTAINING THE COLLECTIONS AND HISTORICAL BUILDINGS AT BOTH ESTES PARK CENTER AND SNOW MOUNTAIN RANCH. PART V, LINE 4: DESCRIBE THE INTENDED USES OF THE ORGANIZATION'S ENDOWMENT FUNDS: ENDOWMENTS ARE AVAILABLE FOR THE ONGOING SUPPORT OF OUR MISSION; SPECIFIC PROGRAMS AND PURPOSES AS DESIGNATED BY DONORS; SCHOLARSHIPS FOR OUR CAMPS, FAMILIES, AND OTHER CHARITABLE STAYS; BUILDING INVESTMENTS AND CAPITAL EXPENDITURES. IN TAX YEAR 2025, THE YMCA OF THE ROCKIES RESTATED FORM 990, SCHEDULE D, PART V TO BETTER ALIGN WITH THE ORGANIZATION'S FINANCIALS. PART X, LINE 2: INCOME TAX STATUS: YMCA OF THE ROCKIES (YMCA) IS GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND A SIMILAR PROVISION OF STATE LAW. HOWEVER, THE YMCA IS SUBJECT TO FEDERAL INCOME TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME. THE YMCA'S TAX FILINGS ARE SUBJECT TO EXAMINATION BY VARIOUS TAXING AUTHORITIES. THE YMCA'S OPEN EXAMINATION PERIODS ARE 2022 AND FORWARD. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD INCLUDED IN REVENUE -8,036,913. CHANGE IN FAIR VALUE OF INTEREST RATE SWAP AGREEMENT 393,075. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD INCLUDED IN REVENUE 8,036,913. X X X X X X X 1 ANALYTICAL ENVIRONMENTAL SERVICES PO BOX 741137 LOS ANGELES CA 900741137 CONSULTING 0 0 36612 36612 36612 36612 AL AK AZ AR CA CO CT DE DC FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA PR RI SC SD TN TX UT VT VA WA WV WI WY 1 ESTES PARK ECONOMIC DEVELOPMENT CORPORATION 533 BIG THOMPSON AVE ESTES PARK CO 80517 463326927 501(C)(4) 10000 0 LOCAL COMMUNITY ASSISTANCE YMCA WORLD SERVICES 101 N WACKER DRIVE CHICAGO IL 60606 363258696 501(C)(3) 7000 0 YMCA ASSISTANCE COLORADO SCHOOL OF MINES PO BOX 4005 GOLDEN CO 80402 846000551 STATE OF COLORADO 10000 0 SUSTAINABILITY INNOVATION CHALLENGE 2 1 YOUTH PROGRAMS SCHOLARSHIPS 383 278118 RUESCH/GARRIS COLLEGE SCHOLARSHIP RECIPIENTS 2 1000 PART I, LINE 2: PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS: GRANTS TO ORGANIZATIONS ARE TO VARIOUS LOCAL NON-PROFITS THAT THE YMCA PARTICIPATES IN AS PART OF THE LOCAL COMMUNITIES. IN MOST CASES, STAFF OF THE YMCA SIT ON THE BOARDS OF THESE ORGANIZATIONS, SO MONITORING IS POSSIBLE. COLLEGE SCHOLARSHIPS TO INDIVIDUALS ARE SENT DIRECTLY TO THE INSTITUTION FOR THE GRANTEES. CAMP AND DAYCARE SCHOLARSHIPS ARE RELEASES OF TEMPORARILY RESTRICTED CONTRIBUTIONS WHICH HELP QUALIFYING CHILDREN ATTEND YMCA CAMP AND DAYCARE PROGRAMS. SCHEDULE I, PART III: IN 2025, YMCA OF THE ROCKIES PROVIDED 385 INDIVIDUALLY-IDENTIFIED SCHOLARSHIPS. IN ADDITION TO SCHOLARSHIPS, YMCA OF THE ROCKIES ALSO SERVED 4,846 FAMILY HOUSEHOLDS WITH CHARITABLE STAYS TOTALING ALMOST 10,962 ROOM NIGHTS IN 2025, INCLUDING THE FOLLOWING: 2,756 TEACHER FAMILIES 1,007 MILITARY FAMILIES 71 G.R.A.C.E. FAMILIES 136 SINGLE-PARENT FAMILIES 553 FAITH LEADER FAMILIES 185 FOSTER FAMILIES 138 STAYS TO SCHOOL AND NONPROFIT FUNDRAISERS X X X 0 0 0 0 0 0 0 0 0 JULIE WATKINS PRESIDENT & CEO 362179 0 20575 0 2555 0 42000 0 30853 0 458162 0 0 0 COURTNEY HILL CHIEF OPERATING OFFICER 233245 0 7000 0 510 0 30066 0 20343 0 291164 0 0 0 JUSTIN EGDORF VP FINANCE & CFO 226042 0 0 0 159 0 0 0 6325 0 232526 0 0 0 SHANNON JONES GENERAL MANAGER - EPC 165839 0 0 0 0 0 21361 0 23681 0 210881 0 0 0 CARRIE ROSSMAN VP OF ASSOC. ADV. (THROUGH 12/27/25) 139818 0 15000 0 257 0 20566 0 29993 0 205634 0 0 0 MICHEAL OHL GENERAL MANAGER - SMR 166135 0 0 0 210 0 20523 0 14435 0 201303 0 0 0 JON P DELACASTRO VP OF INFO TECHNOLOGY 168280 0 3600 0 658 0 0 0 19364 0 191902 0 0 0 ANDREW COLLINS IT DIR. OF INFRASTRUCTURE 118767 0 0 0 86 0 14901 0 17033 0 150787 0 0 0 A CO EDUCATIONAL AND CULTURAL FACILITIES AUTHORITY 840896727 2022-10-01 30510000 REVENUE REFUNDING BONDS 0 0 0 A 30510000 30510000 2022 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 1 0 1 1 WELLS FARGO 16.000000000000 0 0 0 0 1 A 1 PART I, COLUMN F THE FOLLOWING IS A COMPLETE DESCRIPTION OF THE PURPOSE OF THE COLORADO EDUCATIONAL AND CULTURAL FACILITIES BOND: TO REFUND THE AUTHORITY'S VARIABLE RATE DEMAND REVENUE AND REFUNDING BONDS, SERIES, ORIGINALLY ISSUED FOR THE PURPOSE OF: (A) REFINANCING THE CORPORATION'S OUTSTANDING GRAND COUNTY, CO BONDS (B) FINANCING THE COST OF CONSTRUCTING, EQUIPPING AND RENOVATING CERTAIN CULTURAL AND EDUCATIONAL FACILITIES (C) FUNDING THE CAPITALIZED INTEREST ON THE SERIES 2003 BONDS (D) FUNDING THE BONDS' COST OF ISSUANCE ON THE SERIES 2008 BONDS X 8 407324 FAIR MARKET VALUE 0 0 1 0 PART I, COLUMN (B): THE AMOUNT IN COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART 1, LINE 1: OUR MISSION: YMCA OF THE ROCKIES PUTS CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS, STAFF, AND FACILITIES IN AN ENVIRONMENT THAT BUILDS HEALTHY SPIRIT, MIND, AND BODY FOR ALL. WE WILL ACCOMPLISH THIS BY: *SERVING CONFERENCES OF A RELIGIOUS, EDUCATIONAL, OR RECREATIONAL NATURE; *PROVIDING UNIFYING EXPERIENCES FOR FAMILIES; *OFFERING CHARACTER BUILDING AND LIFE-ENRICHING EXPERIENCES FOR TODAY'S YOUTH; AND *SERVING OUR STAFF WITH LEADERSHIP OPPORTUNITIES AND PRODUCTIVE WORK EXPERIENCES OUR DIVERSITY, INCLUSION, AND GLOBAL STATEMENT: THE YMCA OF THE ROCKIES WILL REACH OUT TO AND WELCOME ALL PEOPLE AND ORGANIZATIONS OF GOODWILL AND ENSURE THAT THE RICH GIFTS OF DIVERSITY ARE REFLECTED AND RESPECTED AT ALL LEVELS. OUR RELATIONSHIP GOALS: THE RELATIONSHIPS CREATED AT THE YMCA OF THE ROCKIES THROUGH OUR CHRISTIAN MISSION WILL IMPACT THE LIVES OF ALL WHO COME TO THE YMCA. THE INFLUENCE OF THESE RELATIONSHIPS WILL EXTEND FAR BEYOND OUR PROPERTIES TO OUR MEMBERS' HOMES, COMMUNITIES, AND THROUGHOUT THE WORLD. OUR BOARD OF DIRECTORS HAS IDENTIFIED AND APPROVED NINE KEY RELATIONSHIP GOALS THAT ARE CENTRAL TO OUR WORK. GOAL 1: RELATIONSHIP WITH GOD WE WILL SEEK TO HONOR GOD IN ALL WE DO. OUR CHRISTIAN EMPHASIS WILL BE OBVIOUS, BUT NOT INTRUSIVE, AS ALL ARE TREATED IN A CHRIST-LIKE MANNER. ALL WHO COME TO THE YMCA OF THE ROCKIES WILL BE AWARE OF THE SPIRITUAL ATMOSPHERE WE CREATE THROUGH OUR COMMITMENT TO OUR CHRISTIAN MISSION. THROUGH THIS COMMITMENT, WE "PREPARE THE SOIL" THAT ALLOWS ALL TO FEEL CONNECTED WITH GOD. WE SEEK TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE BY SERVING GUESTS, MEMBERS, OUR LOCAL COMMUNITIES, YOUTH AND GROUPS OF VARIOUS FAITHS AND BY PROVIDING RESOURCES FOR CHRISTIAN AND SPIRITUAL GROWTH FOR THOSE WHO DESIRE TO PARTICIPATE. GOAL 2: RELATIONSHIP WITH ALL PEOPLE REFLECTING OUR CHRISTIAN MISSION, WE WILL BE INCLUSIVE AND WELCOMING OF ALL PEOPLE OF GOOD WILL. WE WILL REACH OUT TO, WELCOME AND SERVE POPULATIONS THAT REFLECT ALL DIMENSIONS OF DIVERSITY AND WE WILL BE INCLUSIVE OF ALL PEOPLE OF GOOD WILL. OUR PROGRAMS AND FACILITIES WILL BE INTENTIONALLY INCLUSIVE, SUPPORTIVE AND ACCESSIBLE TO THE DIVERSE LOCAL AND WORLDWIDE COMMUNITIES WE SERVE. WE WILL ENSURE THAT THE RICH GIFTS OF DIVERSITY ARE REFLECTED AND RESPECTED AT ALL LEVELS. GOAL 3: RELATIONSHIPS WITHIN AND BETWEEN FAMILIES WE WILL BE A HOME AWAY FROM HOME WHERE FAMILIES HAVE UNIFYING EXPERIENCES AND STRENGTHEN THEIR RELATIONSHIPS. WE WILL PROVIDE OPPORTUNITIES FOR FAMILIES TO HAVE UNIFYING EXPERIENCES AND TO CREATE AND CONTINUE FAMILY TRADITIONS. THE RELATIONSHIPS AMONG ALL GENERATIONS OF FAMILIES WILL BE ENHANCED AS WE PROVIDE THE PROGRAMS, SERVICES AND FACILITIES FOR ALL AGES TO ENJOY TOGETHER. FAMILIES WILL GATHER AT OUR YMCA FOR THE MILESTONE MOMENTS OF THEIR FAMILY LIFE AND LOCAL RESIDENTS WILL BE WELCOMED TO PARTICIPATE. GOAL 4: RELATIONSHIPS WITH CONFERENCES WE WILL PARTNER WITH OUR CONFERENCE GROUPS TO ENHANCE THEIR EXPERIENCES AND SUPPORT THEIR GOOD WORKS. DOMESTIC AND INTERNATIONAL YMCA LEADERS WILL SEE YMCA OF THE ROCKIES AS A TOP CHOICE FOR PROFESSIONAL TRAININGS AND CONFERENCES. WE WILL SUPPORT THE GOOD WORKS OF OUR CONFERENCE GROUPS BY PROVIDING APPROPRIATE FACILITIES AND AN INSPIRATIONAL ENVIRONMENT, SO THAT THEY CONSIDER THE YMCA OF THE ROCKIES AN ON-GOING PARTNER OF VALUE TO THEIR MISSION. THE RELATIONSHIPS BETWEEN OUR GROUP LEADERS AND STAFF WILL BE ENHANCED AS THEY ASSOCIATE OUR CENTERS WITH THEIR GROUP'S SUCCESS. THE YMCA OF THE USA AND THE WORLD ALLIANCE OF YMCAS WILL RECOGNIZE THE YMCA OF THE ROCKIES AS BEING UNIQUELY SUITED FOR YMCA GATHERINGS. GOAL 5: RELATIONSHIPS WITH YOUTH WE WILL PROVIDE EXCELLENT YOUTH PROGRAMS THROUGH OUR RESIDENT AND DAY CAMPS, ENVIRONMENTAL EDUCATION PROGRAMS AND YOUTH- ORIENTED GUEST PROGRAMS. WE WILL HELP ALL YOUTH IN OUR PROGRAMS TO REACH THEIR FULL POTENTIAL BY EXPERIENCING CHARACTER-BUILDING PROGRAMS WHILE GAINING AN APPRECIATION FOR THE NATURAL ENVIRONMENT. LEADERSHIP DEVELOPMENT FOR TEENS WILL REMAIN A MAJOR EMPHASIS AS WILL INCULCATING THE FIVE CORE VALUES OF CARING, HONESTY, RESPECT, RESPONSIBILITY AND FAITH. GOAL 6: RELATIONSHIPS WITH STAFF AND VOLUNTEERS WE WILL PROVIDE OUR STAFF AND VOLUNTEERS WITH THE TRAINING, SUPPORT AND RESOURCES NECESSARY TO HELP THEM GROW PERSONALLY AND PROFESSIONALLY AND TO ASSIST THEM IN DELIVERING OUR MISSION. WE WILL BE INTENTIONAL ABOUT DEVELOPING STAFF AND VOLUNTEERS AT ALL LEVELS TO HELP THEM REACH THEIR FULL POTENTIAL. WE WILL BE AN EMPLOYER OF CHOICE AND WE WILL SEEK WAYS TO PROVIDE EMPLOYMENT AND TRAINING FOR LOCAL RESIDENTS. WE WILL CREATE AND SUSTAIN A CULTURE THAT VALUES AND SUPPORTS EMPLOYEE AND VOLUNTEER ENGAGEMENT AND WE WILL SERVE OUR STAFF AND VOLUNTEERS WITH LEADERSHIP OPPORTUNITIES AND PRODUCTIVE WORK EXPERIENCES. GOAL 7: RELATIONSHIPS WITH OUR KEY SUPPORTERS WE WILL CULTIVATE BROAD-BASED PHILANTHROPIC SUPPORT FROM OUR MEMBERS AND GUESTS TO ENHANCE AND ADVANCE OUR MISSION. WE WILL RELY ON PHILANTHROPIC SUPPORT TO SUBSIDIZE OUR PROGRAMS, SERVICES, FACILITIES AND MEMBERSHIPS FOR THOSE IN NEED AND TO ENHANCE OUR MISSION-BASED EXPERIENCES FOR ALL WE SERVE. OUR GUESTS, CAMPER FAMILIES, STAFF, MEMBERS AND DONORS WILL CONSIDER THE YMCA OF THE ROCKIES TO BE A CHARITABLE ORGANIZATION WORTHY OF PHILANTHROPIC INVESTMENT. WE WILL PROVIDE NEW DONORS AND NEXT GENERATIONS THE OPPORTUNITY TO EXPERIENCE THE ENJOYMENT OF PHILANTHROPY AND SUPPORT OF OUR MISSION. AUTHENTIC RELATIONSHIPS AND IMPACT-BASED STEWARDSHIP WILL ENSURE LONG-TERM PHILANTHROPIC STABILITY FOR OUR ASSOCIATION. GOAL 8: RELATIONSHIP WITH OUR ENVIRONMENT WE WILL SEEK TO HONOR GOD'S CREATION IN ALL WE DO. OUR GUESTS AND MEMBERS WILL CELEBRATE AND BE ENRICHED BY OUR NATURAL ENVIRONMENT. WE WILL BE A ROLE MODEL FOR THE CONSERVATION AND PROTECTION OF OUR NATURAL MOUNTAIN ENVIRONMENT. WE WILL OFFER PROGRAMS TO ENRICH THE EXPERIENCES THAT OUR GUESTS, MEMBERS AND YOUTH HAVE IN THE NATURAL ENVIRONMENT AND WE WILL EDUCATE, ENCOURAGE AND INSPIRE THEIR INTERACTION WITH THE NATURAL WORLD. OUR ENVIRONMENTAL PRACTICES WILL BE AN EXAMPLE FOR THE COMMUNITIES WE SERVE AND FOR YMCA CAMPING. GOAL 9: RELATIONSHIP WITH THE YMCA MOVEMENT WE WILL BE AN ACTIVE AND LEADING MEMBER OF THE NATIONAL AND INTERNATIONAL YMCA MOVEMENT. WE WILL REPRESENT THE INTERESTS OF YMCA CAMPS AND CONFERENCE CENTERS WITH YMCA OF THE USA, THE INTERNATIONAL YMCA MOVEMENT AND THE WORLD ALLIANCE OF YMCAS. WE WILL SUPPORT AND PARTICIPATE IN LOCAL, NATIONAL AND GLOBAL INITIATIVES WHERE PRACTICAL AND WE WILL RETAIN OUR POSITION AS A LEADING MEMBER OF THE MOVEMENT. FORM 990, PART VI, SECTION B, LINE 11B PROCESS TO REVIEW THE FORM 990: THE FORM 990 IS PREPARED BY A THIRD PARTY. THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS DOES A FORMAL REVIEW OF THE 990 BEFORE IT IS SUBMITTED WITH THE IRS. THE AUDIT COMMITTEE CHAIR AND BOARD CHAIR REVIEW THE FULL 990, AND, TO RESPECT DONOR ANONYMITY, ALL OTHER BOARD MEMBERS RECEIVE A COPY OF THE 2025 PUBLIC DISCLOSURE COPY OF THE 990 BEFORE SUBMISSION OF THE FORM 990 WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C PROCESS FOR MONITORING COMPLIANCE WITH CONFLICT OF INTEREST POLICY: ALL BOARD MEMBERS AND FULL-TIME EMPLOYEES ARE COVERED UNDER THE POLICY. ALL BOARD MEMBERS AND THE PRESIDENT/CEO'S CONFLICT OF INTEREST STATEMENTS AND POTENTIAL CONFLICTS ARE REVIEWED ANNUALLY BY THE CHAIR OF THE BOARD. ALL FULL-TIME EMPLOYEES' CONFLICT OF INTEREST STATEMENTS ARE REVIEWED ANNUALLY BY THE PRESIDENT/CEO. INDIVIDUALS WITH A CONFLICT ARE PROHIBITED FROM PARTICIPATING IN DELIBERATIONS OR DECISIONS RELATED TO THE CONFLICT. IF A CONFLICT IS DETERMINED TO EXIST, AN ALTERNATE STAFF MEMBER IS ASSIGNED RESPONSIBILITY FOR THE AREA OF CONFLICT. FORM 990, PART VI, SECTION B, LINE 15A REVIEW OF CEO OR TOP MANAGEMENT OFFICIAL COMPENSATION: THE CEO'S COMPENSATION IS REVIEWED ANNUALLY BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS USING COMPARABLE DATA FOR SIMILAR ORGANIZATIONS IN RELATED POSITIONS. DOCUMENTATION OF THE MEETING AND ACTION IS SENT TO THE CFO AND KEPT ON FILE. COMPENSATION FOR THE CEO IS APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD ACTING ON BEHALF OF THE BOARD. THE DECISION OF THE COMMITTEE IS REPORTED BACK TO THE BOARD OF DIRECTORS. THIS PROCESS LAST TOOK PLACE ON NOVEMBER 3, 2025. REVIEW OF OTHER OFFICER OR KEY EMPLOYEES COMPENSATION: OTHER OFFICERS AND KEY EMPLOYEES' COMPENSATION IS REVIEWED ANNUALLY BY THE CEO. EXECUTIVE COMPENSATION IS BENCHMARKED AGAINST COMPENSATION STANDARDS PROVIDED BY YUSA. THE COMPENSATION DECISIONS ARE DOCUMENTED ON PAYROLL ACTION FORMS. THE CEO REVIEWS THE COMPENSATION DECISIONS WITH THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS, BUT NO FORMAL APPROVAL IS GIVEN BY THE COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC: YMCA OF THE ROCKIES MAKES ITS AUDITED FINANCIAL STATEMENTS AND FORM 990'S AVAILABLE TO THE PUBLIC ON THE ORGANIZATION'S WEBSITE. ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). FORM 990, PART XI, LINE 9: CHANGE IN FAIR VALUE OF INTEREST RATE SWAP AGREEMENT -393,075. FORM 990, PART 12, LINE 2C: YMCA OF THE ROCKIES OVERSIGHT AND SELECTION PROCESS HAS NOT CHANGED FROM THE PRIOR TAX YEAR. POOLED INCOME TRUST 2515 TUNNEL ROAD ESTES PARK CO 80511 INVESTING CO N/A T 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0