2026-06-09T12:48:23+00:00 2025-12-31 262350873 Caliber Audit and Attest LLP 805 Aerovista Place Suite 103 San Luis Obispo CA 93401 990 2025-01-01 951727678 WEST END YMCA WEST 9094810722 1150 E Foothill Blvd Upland CA 91786 Farzad Yektafar President and CEO 9099466120 2026-06-09 true Kimberlyn Spiller P01491937 8058880242 2026-06-09 2025 2025-03-06 01:10:19Z Farzad Yektafar 1150 E Foothill Blvd Upland CA 91786 5230342 false X WWW.WEYMCA.ORG X 1927 CA THE PURPOSE OF THE WEST END YMCA, IN AFFILIATION WITH THE NATIONAL COUNCIL OF YOUNG MEN'S CHRISTIAN ASSOCIATION OF THE UNITED STATES, IS TO HELP PERSONS OF ALL AGES, ETHNIC GROUPS AND RELIGIOUS AFFILIATIONS WHO ARE UNITED IN A COMMON EFFORT TO PUT JUDEO-CHRISTIAN PRINCIPLES INTO PRACTICE TO ENRICH THE QUALITY OF SPIRITUAL, MENTAL, PHYSICAL AND SOCIAL LIFE FOR OUR FAMILIES, OUR COMMUNITIES AND OURSELVES. 11 11 200 55 0 339953 677718 4269819 4288833 105479 74096 107747 122811 4822998 5163458 0 0 2749377 2684048 0 41854 2174961 2266110 4924338 4950158 -101340 213300 10973579 11363397 390202 369120 10583377 10994277 THE PURPOSE OF THE WEST END YMCA, IN AFFILIATION WITH THE NATIONAL COUNCIL OF YOUNG MEN'S CHRISTIAN ASSOCIATION OF THE UNITED STATES, IS TO HELP PERSONS OF ALL AGES, ETHNIC GROUPS AND RELIGIOUS AFFILIATIONS WHO ARE UNITED IN A COMMON EFFORT TO PUT JUDEO-CHRISTIAN PRINCIPLES INTO PRACTICE TO ENRICH THE QUALITY OF SPIRITUAL, MENTAL, PHYSICAL AND SOCIAL LIFE FOR OUR FAMILIES, OUR COMMUNITIES AND OURSELVES. false false 2247550 1727960 HEALTHY LIVING--THE Y IS THE LEADING VOICE ON HEALTH AND WELL-BEING. WE UNDERSTAND THAT CREATING WARM AND WELCOMING SPACES IN OUR FACILITIES AND NEIGHBORHOODS WILL BRING PEOPLE TOGETHER TO PURSUE THEIR FULL POTENTIAL BY BUILDING AND MAINTAINING HEALTHY HABITS FOR SPIRIT, MIND AND BODY IN THEIR EVERYDAY LIVES. WE FOSTER CONNECTIONS THROUGH OUR WELL-BEING APPROACH TO PROGRAMS WHICH INCLUDES FITNESS, SPORTS, SHARED INTERESTS, FUN, SUPPORT GROUPS, HEALTH SCREENINGS, BLOOD DRIVES, AND GROUP EXERCISE CLASSES, JUST TO MENTION A FEW. APPROXIMATELY 12,000 PEOPLE IN OUR COMMUNITY ARE RECEIVING THE SUPPORT, GUIDANCE AND RESOURCES THEY NEED TO ACHIEVE GREATER BALANCE IN THE AREAS OF SOCIAL, PHYSICAL, SPIRITUAL, AND EMOTIONAL WELL-BEING. WE PROVIDE A BROAD RANGE OF ACCESSIBLE, AFFORDABLE, INCLUSIVE, EFFECTIVE AND QUALITY PROGRAMMING THAT ADDRESSES A VARIETY OF EMERGING ISSUES IN OUR COMMUNITIES. THIS IS PARTICULARLY IMPORTANT AS OUR COMMUNITIES STRUGGLE WITH AN OBESITY CRISIS, FAMILY AND WORK LIFE BALANCE, AND INDIVIDUAL SEARCH FOR PERSONAL FULFILLMENT. TOTAL FINANCIAL ASSISTANCE FOR 2025 EQUALED APPROXIMATELY $163,273. 1888907 2445933 YOUTH DEVELOPMENT--OUR Y IS COMMITTED TO NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN THROUGH EXPANDING OPPORTUNITIES THAT HELP THEM GROW INTO HAPPY, HEALTHY, AND PRODUCTIVE ADULTS. OUR Y YOUTH DEVELOPMENT PROGRAMS, SERVING OVER 6,000 YOUTH ANNUALLY AND FOCUS ON FOUR OUTCOMES: 1) LEADERSHIP DEVELOPMENT, 2) SWIM, SPORTS AND PLAY, 3) CAMP, AND 4) EDUCATION. OUR YMCA ADDRESSES THREE BARRIERS TO YOUTH DEVELOPMENT, CHILDHOOD DROWNING, SEDENTARY AND OBESE CHILDREN, AND RISK-TAKING BEHAVIORS. THESE BARRIERS ARE STRATEGICALLY ATTACKED THROUGH OUR INITIATIVES PROCESS WHICH IN THE PAST YEAR COMMITTED OVER 15,000 HOURS OF PROGRAMMING TO OVER 4,000 CHILDREN. TOTAL FINANCIAL ASSISTANCE FOR 2025 EQUALED APPROXIMATELY $35,537. 30752 114940 SOCIAL RESPONSIBILITY--AT THE Y, WE BELIEVE IN GIVING BACK AND SUPPORTING OUR NEIGHBORS WE HAVE BEEN LISTENING AND RESPONDING TO OUR COMMUNITY'S MOST CRITICAL SOCIAL NEEDS SINCE 1895. THE Y ENCOURAGES PERSONAL INVOLVEMENT AND INVESTMENT TO SUPPORT, FUND AND LEAD THE Y'S CRITICAL WORK IN THE COMMUNITY, SO THAT WE CAN REACH MORE PEOPLE AND DO MORE GOOD WE PROVIDE ACCESS TO TRAINING, RESOURCES AND SUPPORT TO HELP ELIMINATE BARRIERS AND EMPOWER OUR NEIGHBORS TO MAKE POSITIVE CHANGE, SO THAT THEY CAN CREATE A BETTER FUTURE FOR THEMSELVES. THE Y WELCOMES, ENGAGES AND CONNECTS DIVERSE POPULATIONS IN OUR COMMUNITY AND AROUND THE WORLD, SO THAT ALL INDIVIDUALS CAN REACH THEIR FULL POTENTIAL AND OUR CHANGING COMMUNITIES ARE UNITED AND STRONG. IN 2023, WE ENGAGED OVER 25,000 Y MEMBERS, PARTICIPANTS, AND VOLUNTEERS IN ACTIVITIES, PROGRAMS, AND INITIATIVES THAT EMPOWERED OUR NEIGHBORS TO EFFECT CHANGE, BRIDGE GAPS, AND OVERCOME OBSTACLES. BECAUSE OF THESE COLLECTIVE EFFORTS THE FOUNDATIONS OF OUR COMMUNITY HAVE BEEN STRENGTHENED AND WE HAVE PAVED THE WAY FOR FUTURE GENERATIONS TO THRIVE. 4167209 true true false false false false false false false false true false false false true true true false false false false false false false true 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 true 22 0 true 200 true false false false false false false false false X 11 11 false false false false false false false true true false true true true true true true true true true true false false CA X Mark Skeehan 8184275532 3449 Ocean View Blvd Glendale CA 91208 Jamie Harwood Vice President 2.0 X X 0 0 0 Michael Milhiser Secretary 2.0 X X 0 0 0 Steve Spears Treasurer 2.0 X X 0 0 0 Wes Fifield President 2.0 X X 0 0 0 Charles Long Director 2.0 X 0 0 0 Dave Allen Director 2.0 X 0 0 0 Dr Loren Sanchez Director 2.0 X 0 0 0 Gary Ovitt Director 2.0 X 0 0 0 Jeff Thom Director 2.0 X 0 0 0 Steve Huff Director 2.0 X 0 0 0 Susan Patterson Director 2.0 X 0 0 0 Brian Rachielles COO 40.0 X 68570 0 8724 Farzad Yektafar CEO 40.0 X 204655 0 35852 273225 0 44576 1 false true false Clear Cloud Solutions 1221 East 8th Street Upland CA 91786 Security Cameras 110186 0 0 0 0 0 11000 666718 677718 Youth Development 2445933 2445933 Healthy Living 1727960 1727960 Social Responsibility 114940 114940 0 0 0 0 4288833 74096 74096 0 0 0 0 189695 111497 66884 122811 122811 0 0 0 0 0 5163458 4288833 0 196907 0 0 273315 68329 177655 27331 2060064 1943544 116520 68246 48315 19132 799 62881 44516 17628 737 219542 190373 26597 2572 152213 141789 10424 21025 21025 32000 16000 16000 122205 109985 12220 0 12128 4851 6064 1213 28189 16987 9336 1866 412188 329770 82418 1208 1208 89163 71330 17833 0 522106 459065 63041 132144 105715 26429 Utilities 323949 259159 64790 Programs 158104 151054 7050 Merchant Fees 127253 114528 12725 Vehicles 38446 38446 93789 53453 33000 7336 4950158 4167209 741095 41854 335368 720988 1100792 1032924 2500 15520 31109 54016 0 0 0 0 19750 57695 13434985 5805786 7805569 7629199 1678491 1853055 0 0 0 0 10973579 11363397 298223 322250 39249 12840 0 0 0 0 0 0 0 0 52730 34030 390202 369120 10467597 10808939 115780 185338 10583377 10994277 10973579 11363397 213300 197600 0 X false true true false X 383949 757883 618051 447699 789215 2996797 0 0 0 0 383949 757883 618051 447699 789215 2996797 0 2996797 3048 37964 63773 86479 74096 265360 0 0 0 0 0 0 0 0 3262157 18117521 0.91866 0.94442 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7121817 3438591 3683226 5360723 1803069 3557654 783698 397858 385840 168747 166268 2479 7629199 Federal Income Taxes Finance Lease - Advance Office Copier - current 19238 Finance Lease - Advance Office Copier - noncurrent 14792 34030 X 5363218 197600 2160 0 199760 5163458 0 0 5163458 4968932 18774 0 18774 4950158 0 0 4950158 Schedule D, Part V, Line 4 Intended uses of endowment funds The Board Designated Quasi-Endowment was established in 2021 with the understanding that principal would remain intact and that interest only would be used as needed to support the general operations of the association. The balance of the Board Designated Quasi-Endowment at December 31, 2025 and 2024 were $1,422,729 and $1,288,733 respectively Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE ORGANIZATION HAS ADOPTED FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC 740, THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN AND PROVIDES THAT THE TAX EFFECTS FROM UNCERTAIN TAX POSITION CAN BE RECOGNIZED IN THE FINANCIAL STATEMENTS ONLY IF, BASED ON ITS MERITS, THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED ON AUDIT BY THE TAXING AUTHORITIES. MANAGEMENT BELIEVES THAT ALL TAX POSITIONS TAKEN TO DATE ARE HIGHLY CERTAIN, AND, ACCORDINGLY, NO ACCOUNTING ADJUSTMENT HAS BEEN MADE TO THE FINANCIAL STATEMENTS. Incredible Edibles 133400 84900 48500 2000 29509 901 600 6470 Reindeer Romp 46050 20000 26050 627 347 6629 3 10245 6597 3648 25 400 19376 189695 111497 78198 2000 30136 1273 1000 32475 66884 11314 X false false false false false false false false false Farzad Yektafar CEO 174999 0 29656 0 0 0 12279 0 23573 0 240507 0 0 0 Form 990, Part VI, Line 11b Review of form 990 by governing body IT IS THE WEST END YMCA'S POLICY THAT THE AUDIT COMMITTEE REVIEW THE IRS FORM 990 ON THE ORGANIZATION' S BEHALF BEFORE IT IS FILED WITH THE IRS. THE MEANS OF DELIVERY SHALL BE VIA EMAIL OR HARD COPY TO EACH MEMBER OF THE AUDIT COMMITTEE. Form 990, Part VI, Line 12c Conflict of interest policy IF THERE ARE ANY KNOWN CONFLICTS BOARD MEMBERS ARE ASKED TO NOT PARTICIPATE IN ANY DISCUSSION OR VOTE IN RELATION TO THE CONFLICT. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE NATIONAL OFFICE OF THE YMCA PROVIDES THE WEST END YMCA WITH COMPARATIVE DATA BASED ON OUR LOCATION. Form 990, Part VI, Line 15b Process to establish compensation of other employees THE NATIONAL OFFICE OF THE YMCA PROVIDES THE WEST END YMCA WITH COMPARATIVE DATA BASED ON OUR LOCATION. Form 990, Part VI, Line 19 Required documents available to the public A FILE IS KEPT AT THE CORPORATE OFFICE AND EACH BRANCH OFFICE AND IS AVAILABLE FOR INSPECTION UPON REQUEST DURING NORMAL BUSINESS HOURS. 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 I, Line 1 ORGANIZATION MISSION OR SIGNIFICANT ACTIVITIES THE PURPOSE OF THE WEST END YMCA, IN AFFILIATION WITH THE NATIONAL COUNCIL OF YOUNG MEN'S CHRISTIAN ASSOCIATION OF THE UNITED STATES, IS TO HELP PERSONS OF ALL AGES, ETHNIC GROUPS, AND RELIGIOUS AFFILIATIONS WHO ARE UNITED IN A COMMON EFFORT TO PUT JUDEO-CHRISTIAN PRINCIPLES INTO PRACTICE TO ENRICH THE QUALITY OF SPIRITUAL, MENTAL, PHYSICAL, AND SOCIAL LIFE FOR OUR FAMILIES, OUR COMMUNITIES, AND OURSELVES. Form 990, Part VI, Section B, Line 11 Policies IT IS THE WEST END YMCA'S POLICY THAT THE AUDIT COMMITTEE REVIEW THE IRS FORM 990 ON THE ORGANIZATION'S BEHALF BEFORE IT IS FILED WITH THE IRS. THE MEANS OF DELIVERY SHALL BE VIA EMAIL OR HARD COPY TO EACH MEMBER OF THE AUDIT COMMITTEE. Form 990, Part VI, Section B, Line 12C Policies-12 IF THERE ARE ANY KNOWN CONFLICTS BOARD MEMBERS ARE ASKED TO NOT PARTICIPATE IN ANY DISCUSSION OR VOTE IN RELATION TO THE CONFLICT. Form 990, Part VI, Section B, Line 15 Policies- 15 THE NATIONAL OFFICE OF THE YMCA PROVIDES THE WEST END YMCA WITH COMPARATIVE DATA BASED ON OUR LOCATION. Form 990, Part VI, Section C, Line 19 Disclosure A FILE IS KEPT AT THE CORPORATE OFFICE AND EACH BRANCH OFFICE AND IS AVAILABLE FOR INSPECTION UPON REQUEST DURING NORMAL BUSINESS HOURS.