2026-05-26T15:03:05+00:00 2025-12-31 010493997 One River CPAs 46 First Park Drive Oakland ME 049635362 990 2025-01-01 222978129 Central Lincoln County Young Mens Christian Association Inc CENT 2075639622 PO Box 787 Damariscotta ME 04543 Elizabeth Bishop Chief Financial Officer 2026-05-26 true Brett R Jensen CPA P01888543 2078731603 2026-05-26 2025 2025-03-06 01:10:19Z Casey Clark Kelley PO Box 787 Damariscotta ME 04543 6511875 false X www.clcymca.org X 1989 ME The Central Lincoln County YMCA is a charitable, community service organization that includes people of all ages, abilities, incomes, races and religions. Our mission is to put Christian Principles into practice through programs that build a healthy spirit, mind and body for all. 16 16 131 83 0 1301461 2481131 2461638 2594937 240269 277233 34933 47137 4038301 5400438 0 0 2059518 2254396 7069 253705 1489569 1474621 3549087 3736086 489214 1664352 10106163 11777916 2425370 2423975 7680793 9353941 The CLC YMCA is a key collaborative leader improving the life for all by being the champion for youth development, healthy living and social responsibility. Our YMCA is founded by volunteers from our community and lead by a CEO and volunteer board of directors. Volunteers also serve as mentors, coaches, program leaders, instructors and more. false false 1898415 1799679 FAMILY FITNESS - YMCA programs focus on healthy living, youth development, and social responsibility and offer a wide variety of opportunities. Healthy living and wellness programs help people create realistic goals for self-improvement in a safe, engaging, and fun atmosphere with options for both personalized and group-based settings. Chronic disease prevention and management programs facilitate improved health following evidence-based curriculum. Tennis and other sports programs for youth and adults foster teamwork, leadership, and development of social and physical skills. 793360 578899 CHILDCARE - The CLC YMCA believes the values and skills learned early on are vital building blocks for quality of life and future success. Our play-based curriculum for early education supports and nurtures all areas of a child's development from social-emotional and cognitive skills to academic skills like math, literacy, and science. We model inclusive, child-led classrooms and are always seeking the best ways to engage our students' curiosity and meet each of our students where they are. Not only do we recognize the importance of helping kids learn how to engage in the classroom in a meaningful way, but the other half of our curriculum strategy is getting the students outside and having nature-based learning experiences as well. Our teachers understand the cognitive, physical, social, and emotional development of kids, the need children have to feel connected and supported in trying new things, and the caring and reinforcement parents and families need to help each other. Our school age childcare programs nurture the potential of youth through physical activity, homework help, and enrichment activities focusing on character development and social-emotional learning. The kids enjoy a safe, fun environment where they can thrive, learn new skills, and build relationships with their peers and caring teachers. All children enjoy nutritious and locally sourced foods while in our school age programs. 370800 216359 SUMMER CAMP - Summer camp at the YMCA provides youth with safe and exciting opportunities to explore, learn, create, and discover the world around them. Under the guidance of caring, enthusiastic, and trained counselors, in a welcoming and inclusive environment, children create lasting friendships and lifelong memories. From sports and swimming to arts and adventure, summer camp options span a broad range of interests. Summer camp inspires campers to embrace the Y's core values of caring, honesty, respect and responsibility and challenges them to explore, learn new skills, and be creative. YMCA camp counselors are positive role models and encourage campers of all ages to thrive. 3062575 true true false false false false false false false true true false false false 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 true false false false false false false false false false true 19 0 true 131 true false false false false false false false false false false false false X 16 16 false false false false false false false true true false false false true true true true true true true false false false X X X Elizabeth Bishop 2075633477 PO Box 787 DAMARISCOTTA ME 04543 Ginny Hush Secretary 2.0 X X 0 0 0 Hans Larsen Treasurer 2.0 X X 0 0 0 Martha Flanagan Co-Chair 3.0 X X 0 0 0 Tom Masters Co-Chair 3.0 X X 0 0 0 Anna Belknap Trustee 1.0 X 0 0 0 David Swetland Trustee 1.0 X 0 0 0 Frazier Caner Trustee 1.0 X 0 0 0 John Atwood Trustee 1.0 X 0 0 0 Justin Wolf Trustee 1.0 X 0 0 0 Keith Mestrich Trustee 1.0 X 0 0 0 Martha Ehrenfeld Trustee 1.0 X 0 0 0 Nancy Beardsley Trustee 1.0 X 0 0 0 Paul Leeman III Trustee 1.0 X 0 0 0 Polly Vaughan Trustee 1.0 X 0 0 0 Randy Miller Trustee 1.0 X 0 0 0 Tom Anderson Trustee 1.0 X 0 0 0 Casey Clark-Kelley Chief Executive Officer 48.0 X 110191 0 23135 110191 0 23135 1 false false false 0 9687 0 60475 0 609697 1801272 118658 2481131 Healthy Living 1799679 1799679 Youth Development 795258 795258 Social Responsibility 0 0 0 0 0 0 2594937 168477 168477 0 0 1121018 66009 1078271 42747 66009 108756 108756 59275 60475 23616 35659 35659 14788 9550 5238 5238 Miscellaneous Income 6240 6240 0 0 0 0 6240 5400438 2594937 0 324370 X 0 0 133327 45331 66664 21332 1789699 1639090 53336 97273 69825 59407 6079 4339 112258 96352 9092 6814 149287 131470 8692 9125 3935 3935 28595 28595 7069 7069 12556 12556 465034 282812 127347 54875 7024 2572 1183 3269 5644 440 646 4558 36693 36218 360 115 130035 130035 19645 15103 1570 2972 112481 38252 56234 17995 55346 19625 27061 8660 255834 255834 70151 68760 1054 337 Repairs & maintenance 126847 126847 Supplies 65414 62426 1597 1391 Equipment 35934 29972 3757 2205 Dues & Licenses 5638 1999 2757 882 37815 20030 7291 10494 3736086 3062575 419806 253705 2894 4801 1135263 1793663 94729 746941 81607 15330 0 0 0 0 4689 6448 6668 5773 9822279 2702739 6831696 7119540 1931689 2075645 0 0 16928 9775 10106163 11777916 129301 174412 85161 91860 0 0 0 0 2193885 2147928 0 0 17023 9775 2425370 2423975 X 5119648 5391021 2561145 3962920 7680793 9353941 10106163 11777916 1664352 8796 0 X false true true false X 1785301 1051657 973720 1301461 2481131 7593270 1651972 1936552 2278189 2482829 2635835 10985377 0 0 0 0 0 0 3437273 2988209 3251909 3784290 5116966 18578647 37440 50264 56478 384226 523864 1052272 0 0 0 0 0 0 37440 50264 56478 384226 523864 1052272 17526375 43477 32227 66200 150567 168477 460948 0 0 43477 32227 66200 150567 168477 460948 23255 35659 58914 0 0 0 3744 6240 9984 3480750 3020436 3318109 3961856 5327342 19108493 0.91720 0.94386 0.02 0.02 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - MISCELLANEOUS INCOME, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - 3744.0, COLUMN E - 6240.0, COLUMN F - 9984.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1805426 8419 226618 3047 2037416 1423729 173206 208491 0 1805426 1165034 21969 236726 0 1423729 1335400 70184 -235656 4894 1165034 1275467 83 59850 0 1335400 0.02 0.7 0.28 false false 159333 159333 8559681 2272716 6286965 88729 48984 39745 560558 381039 179519 453978 0 453978 7119540 Federal Income Taxes Current Lease liabilities - operating lease 6427 Lease liabilities - operating lease, noncurrent 3348 9775 X 5396678 8796 0 8796 5387882 12556 12556 5400438 3723530 0 0 3723530 12556 12556 3736086 Schedule D, Part V, Line 4 Intended uses of endowment funds The Endowment Funds are meant to provide reliable income to support general operations each year and provide scholarships for youth to attend camp. 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 to 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 is no interest or penalties recognized in the statements of activities. The YMCA's tax returns are subject to examination by the Internal Revenue Service (IRS), generally three years after they are filed. Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Investment Fees - 12556 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Investment Fees - 12556 Sanford Open 100826 51975 48851 8379 9095 Basketball Tournament 8131 0 8131 4230 3 10793 8500 2293 497 1415 119750 60475 59275 8876 14740 23616 35659 3 114496 Market value 1 1792 Cost X Flag pole 1 1500 Market value X Ping pong table 1 150 Market value X Concert tickets 1 720 Market value 0 false false false Form 990, Part VI, Line 11b Review of form 990 by governing body The Chief Financial Officer, in conjunction with the YMCA's auditors, compiles and prepares the 990. The Organization has implemented the following process. Upon completion and prior to submission to the IRS, the Form 990 is presented to the Finance Committee for review and approval. The Board of Trustees is sent the Form 990 prior to it being submitted to the IRS. Form 990, Part VI, Line 12c Conflict of interest policy Annually, the Board of Trustees and all employees must fill out a Statement of Disclosure. An annual review of the Statements of Disclosure is performed by the CEO and any conflicts are disclosed to the Board of Trustees. Form 990, Part VI, Line 15a Process to establish compensation of top management official The YMCA utilizes salary and benefit guidelines developed by the YMCA of the USA to determine compensation levels for the CEO and key employees. These guidelines provide comparable salary ranges by position, region and size of the organization. Form 990, Part VI, Line 19 Required documents available to the public The public may either email or write a request to the CEO or the Chief Financial Officer for an appointment to view the governing document, the conflict of interest policy, and the financial statements. 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 IX, Line 11g Other Fees Other contractual services - Total Expense: 465034, Program Service Expense: 282812, Management and General Expenses: 127347, Fundraising Expenses: 54875; Form 990, Part XII, Line 2c Explanation The organization did not change its oversight or selection process. Form 990, Part III,Line 4D, Other Program Services: After School Care, Member Services , and Tennis The Y offers a full range of programs to youth, adults and seniors. Financial Assistance is available for those in need.