2026-06-11T14:58:24+00:00 2025-12-31 911663574 LARSON GROSS PLLC 2211 RIMLAND DR STE 422 BELLINGHAM WA 98226 990 2025-01-01 910482690 WHATCOM FAMILY YOUNG MEN'S CHRISTIAN ASSOCIATION WHAT 3607338630 1256 State Street Bellingham WA 98225 Courtney Whitaker CEO/Executive Director 3607338630 2026-06-11 true MOLLY HONCOOP CPA P02064982 3607344280 2026-06-11 2025 2025-03-06 01:10:19Z WHATCOM FAMILY YMCA Courtney Whitaker 1256 State Street Bellingham WA 98225 10911276 false X WWW.WHATCOMYMCA.org X 1890 WA TO BE AN ASSOCIATION OF INDIVIDUALS WITH SHARED VALUES WHICH ENHANCE THE COMMUNITY THROUGH PROGRAMS FOR THE SPIRIT, MIND AND BODY. 12 12 615 997 0 4150105 2712967 6821425 7851923 134267 120117 83649 102939 11189446 10787946 489140 622367 0 6811019 7730136 0 292858 2413957 3129369 9714116 11481872 1475330 -693926 15384732 15006376 3846399 4024651 11538333 10981725 WHATCOM FAMILY YMCA (THE YMCA) IS A 501(C)(3) ASSOCIATION ORGANIZED TO ADVANCE THE CAUSE OF STRENGTHENING COMMUNITY THROUGH YOUTH DEVELOPMENT, HEALTHY LIVING, AND SOCIAL RESPONSIBILITY. THE YMCA IS AN ASSOCIATION OF MEN, WOMEN, AND CHILDREN COMMITTED TO BRINGING ABOUT LASTING PERSONAL AND SOCIAL CHANGE. WITH A FOCUS ON NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN, IMPROVING THE COMMUNITY'S HEALTH AND WELL-BEING AND PROVIDING OPPORTUNITIES TO GIVE BACK AND SUPPORT NEIGHBORS, THE YMCA ENABLES YOUTH, ADULTS, FAMILIES AND COMMUNITIES TO BE HEALTHY, CONFIDENT, CONNECTED AND SECURE. false false 7639548 371473 6113726 YOUTH DEVELOPMENT - The Whatcom Family YMCA is committed to nurturing the potential of every child and teen. We believe all kids have great potential and deserve the opportunity to discover who they are and what they can achieve. That's why we help young people cultivate the values, skills and relationships that lead to positive behaviors, better health and educational achievement, Our YMCA programs such as early learning, after school enrichment, Youth Institute, summer camps, and youth sports offer a range of experiences that enrich social-emotional, cognitive and physical growth. During 2025, we provided over $252,000 in scholarships and assistance to people who otherwise may not have been able to afford to participate. 1419868 250679 1724365 HEALTHY LIVING - The Y is committed to improving America's health and well-being, community by community. We bring families closer together, encourage good health and foster connections through fitness, sports, fun and shared interests. This is particularly important as our nation struggles with chronic disease and obesity, families wrest 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 2025, we provided $242,000 in scholarships and assistance to people who otherwise may not have been able to afford to participate. 527907 215 13997 SOCIAL RESPONSIBILITY - The Whatcom Family YMCA believes in giving back and supporting our neighbors. We have been listening to and responding to our community's most critical social needs for more than 135 years. YMCA programs such as weekly food delivers to those suffering from food insecurity, free water safety classes to help prevent drownings, and our open door policy, which states that no one is ever turned away for lack of funds, are examples of how we deliver training, resources and support that empower our neighbors to effect change, bridge gaps and overcome obstacles, In 2025 we engaged over 10,500 YMCA members, participants and volunteers in activities that our community and pave the way for future generations to thrive. 9587323 true true false false false false false false false true true false false true true true true false false false false false false false false false false false true true false false false false false false false false false false false false false false false false false false false false true 2 0 true 615 true false false false false false false false false false false false false X 12 12 false false false false false false false true true false false false true true true true true true true true false false WA X Jennifer Brown 3605243033 1256 STATE STREET BELLINGHAM WA 98225 Elliot Kuida Vice Chief Volunteer Officer 1.0 X X 0 0 0 Giang Ha Treasuer 1.0 X X 0 0 0 Kirsten Barron Chief Volunteer Officer 5.0 X X 0 0 0 Bethany Hoglund Board Member 1.0 X 0 0 0 Bryce Fegley Board Member 1.0 X 0 0 0 Hans Rensvold Board Member 1.0 X 0 0 0 Justin Remaklus Board Member 1.0 X 0 0 0 Kent Bouma Board Member 1.0 X 0 0 0 Kyle Gebhardt Board Member 1.0 X 0 0 0 Leah Macaleer Board Member 1.0 X 0 0 0 Natalie Smith Board Member 1.0 X 0 0 0 Pam Kiesner Board Member 1.0 X 0 0 0 Pat Simons Board Member 1.0 X 0 0 0 Shannon Terrell Board Member 1.0 X 0 0 0 Vinson Latimore Board Member 1.0 X 0 0 0 Courtney Whitaker Chief Executive Officer 40.0 X 192717 0 0 192717 0 0 1 false true false 0 40000 0 0 0 2012200 660767 0 2712967 Childcare Revenue -- Infant/Toddler/Preschool 2841220 2841220 Childcare Revenue -- School Age 1767659 1767659 Membership Revenue 1613152 1613152 Day Camp Revenue 508214 508214 Resident Camp Revenue 0 0 1121678 1121678 0 0 7851923 137619 0 0 137619 0 0 0 0 0 0 0 0 181769 0 101656 0 80113 0 80113 0 0 80113 0 0 0 17502 0 -17502 -17502 0 0 -17502 0 0 0 0 0 0 0 0 0 0 0 0 3321 4172 -851 -851 0 0 Other income 900099 23677 1016 0 22661 0 0 0 0 23677 10787946 7852088 0 222891 0 0 622367 622367 0 0 0 0 192717 115630 57815 19272 0 0 0 0 6335010 5432185 768401 134424 310561 218309 77101 15151 327223 230021 81238 15964 564625 485754 68552 10319 0 0 0 0 0 0 0 0 64995 0 64995 0 0 0 0 0 0 0 0 0 0 0 339609 331721 7888 0 32467 28409 4058 0 203545 21647 181898 0 230110 201346 28764 0 0 0 0 0 471965 439150 32815 0 28238 17861 10377 0 0 0 0 0 0 0 0 0 67185 65277 1908 0 111988 111097 891 0 551204 507172 44032 0 141698 123986 17712 0 SUPPLIES 408224 318779 89445 0 Bad debt 40975 0 40975 0 REPAIRS & MAINTENANCE 241295 226096 15199 0 Development Costs 97728 0 0 97728 98143 90516 7627 0 11481872 9587323 1601691 292858 1762126 1160357 1599136 1397321 213541 175109 188408 397377 0 0 0 0 64585 76378 14561775 6019625 8418396 8542150 1446054 1654446 0 0 1692486 1603238 15384732 15006376 548561 622947 129672 321700 0 0 0 0 1747239 1696027 0 0 1420927 1383977 3846399 4024651 10962338 10201993 575995 779732 11538333 10981725 15384732 15006376 -693926 168254 -30936 0 X false true true false X 2851895 3354097 1635493 4150105 2712967 14704557 3996429 5035211 7224958 6821425 7851923 30929946 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6848324 8389308 8860451 10971530 10564890 45634503 27087 24241 1627 2113 2915 57983 0 0 0 0 0 0 27087 24241 1627 2113 2915 57983 45576520 211057 172630 285153 301542 319388 1289770 0 0 0 0 0 0 211057 172630 285153 301542 319388 1289770 0 0 0 0 0 0 7328 0 51703 26250 26998 112279 7066709 8561938 9197307 11299322 10911276 47036552 0.96896 0.96118 0.03 0.03 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - GYM RENTAL, COLUMN A - , COLUMN B - , COLUMN C - 300.0, COLUMN D - 1525.0, COLUMN E - 700.0, COLUMN F - 2525.0; DESCRIPTION - MISCELLANEOUS, COLUMN A - 7328.0, COLUMN B - , COLUMN C - 46050.0, COLUMN D - 20526.0, COLUMN E - 22661.0, COLUMN F - 96565.0; DESCRIPTION - TOWEL/LOCKER FEES, COLUMN A - , COLUMN B - , COLUMN C - 1149.0, COLUMN D - 895.0, COLUMN E - 316.0, COLUMN F - 2360.0; DESCRIPTION - SALES OF INVENTORY, COLUMN A - , COLUMN B - , COLUMN C - 4204.0, COLUMN D - 3304.0, COLUMN E - 3321.0, COLUMN F - 10829.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1446054 208392 0 1654446 1393326 158738 106010 1446054 1226628 0 166698 0 1393326 1393876 50000 -168577 48671 1226628 1248642 193734 48500 1393876 0.76 0.13 0.11 false false 471620 471620 12598796 5237156 7361640 420245 19597 400648 570908 441509 129399 500206 321363 178843 8542150 OTHER ASSET 45295 In-Kind Rent Receivable, net 178799 RIGHT-OF-USE Asset, net 1346817 Loan Fees, net 32327 1603238 Federal Income Taxes RIGHT-OF-USE Liability, net 1383977 1383977 10439661 168254 -622367 -454113 10893774 -105828 -105828 10787946 10996269 30936 105828 136764 10859505 622367 622367 11481872 Schedule D, Part X THE WHATCOM FAMILY YMCA, PURSUANT TO A LETTER OF DETERMINATION FROM THE INTERNAL REVENUE SERVICE, IS A NON-PROFIT ORGANIZATION EXEMPTED FROM THE FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE SERVICE CODE OF 1986. AS OF DECEMBER 31, 2025 THE ENTITY HAD NO UNRELATED BUSINESS ACTIVITIES SUBJECT TO FEDERAL INCOME TAXES. MANAGEMENT EVALUATED THE ENTITY'S TAX POSITIONS AND CONCLUDED THAT THE ENTITY HAD TAKEN NO UNCERTAIN TAX POSITIONS. Schedule D, Part V, Line 4 Intended uses of endowment funds TO PROVIDE FOR THE OPERATING AND SPECIAL PROGRAMS OF THE YMCA, INCLUDING YOUTH DEVELOPMENT, HEALTHY LIVING AND SOCIAL RESPONSIBILITY. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Scholarships and Assistance - -622367 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Rental Expenses net with Rental Revenue - -101656 Cost of Sales net with Sales Revenue - -4172 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Rental Expenses net with Rental Revenue - 101656 Cost of sales net with sales revenue - 4172 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Scholarships and Assistance - 622367 true Scholarships - Memberships 1330 240803 FMV Discounted Memberships Scholarships - Programs 1196 381564 FMV Discounted Program Fees Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds Scholarships and assistance are based on need. Members submit an application for assistance which is reviewed and approved by management. X false false false false false false false false false Courtney Whitaker Chief Executive Officer 192717 0 0 0 0 0 0 0 0 0 192717 0 0 0 Form 990, Part VI, Line 11b Review of form 990 by governing body ORM 990 WILL BE MADE AVAILABLE BY THE EXECUTIVE DIRECTOR TO THE BOARD OF DIRECTORS TO REVIEW AND MAKE RECOMMENDATIONS FOR CHANGES IF NEEDED. THE FINAL RETURN IS APPROVED BY THE BOARD OF DIRECTORS PRIOR TO FILING. Form 990, Part VI, Line 12c Conflict of interest policy ANNUAL SURVEY COLLECTED BY EXECUTIVE DIRECTOR Form 990, Part VI, Line 15a Process to establish compensation of top management official EXECUTORY REVIEW, WHICH CONSISTS OF COLLECTING INFORMATION FROM THE YMCA USA AND REGIONAL OFFICES TO DETERMINE REASONABLE SALARY. CONSIDERATION IS GIVEN FOR TIME IN CURRENT POSITION AND COMPARABLE SALARIES FOR SIMILAR POSITIONS. Form 990, Part VI, Line 15b Process to establish compensation of other employees EXECUTORY REVIEW, WHICH CONSISTS OF COLLECTING INFORMATION FROM THE YMCA USA AND REGIONAL OFFICES TO DETERMINE REASONABLE SALARY. CONSIDERATION IS GIVEN FOR TIME IN CURRENT POSITION AND COMPARABLE SALARIES FOR SIMILAR POSITIONS. Form 990, Part VI, Line 19 Required documents available to the public DOCUMENTS ARE AVAILABLE UPON REQUEST. THIS OPTION IS NOTED IN THE BROCHURE AND NEWSLETTERS SENT TO ALL MEMBERS. Form 990, Part VIII, Line 2f Other Program Service Revenue Other Program Revenue - Total Revenue: 1121678, Related or Exempt Function Revenue: 1121678, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Residence Revenue - Total Revenue: 0, Related or Exempt Function Revenue: 0, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;