2026-06-12T15:43:22+00:00 2025-12-31 410746749 CliftonLarsonAllen LLP 10700 Northup Way 200 Bellevue WA 98004 990 2025-01-01 910565562 YOUNG MEN'S CHRISTIAN ASSOCIATION OF PIERCE AND KITSAP COUNTIES YOUN 2535347800 4717 S 19th STREET 102 Tacoma WA 98405 Toko Thompson Vice President and CFO 2535347800 2026-06-12 true Allen D Gilbert CPA P01380103 4252506100 2024-06-14 2025 2025-03-06 01:10:19Z YMCA of Pierce and Kitsap Counties Charlie Davis 4717 S 19th STREET 102 Tacoma WA 98405 95133380 false X YMCAPKC.ORG X 1968 WA TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND, AND BODY FOR ALL. 13 13 3502 868 0 13095634 15213372 68586747 75636636 1468879 596925 952228 3435917 84103488 94882850 3817575 4002420 0 0 44639914 50314951 1313109 0 1313109 27688764 29819254 77459362 84136625 6644126 10746225 144374619 172918663 44971766 62875719 99402853 110042944 The mission of the YMCA is to put Christian principles into practice through programs that build healthy spirit, mind, and body for all. We are an inclusive organization, serving all people regardless of background, religion, beliefs, identity, orientation, or ability. Our vision is that our Y creates opportunity so all can thrive in every season of life. Our values serve as the four pillars of our work and are: Caring, Honesty, Respect, and Responsibility. false false 65027318 4002420 76652006 THE YMCA OF PIERCE AND KITSAP COUNTIES' MISSION IS TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD A HEALTHY SPIRIT, MIND, AND BODY FOR ALL. THE Y IS THE LEADING NONPROFIT COMMITTED TO STRENGTHENING COMMUNITY BY CONNECTING ALL PEOPLE TO THEIR POTENTIAL, PURPOSE, AND EACH OTHER. THERE IS NO OTHER NONPROFIT QUITE LIKE THE Y. THAT'S BECAUSE IN 10,000 NEIGHBORHOODS ACROSS THE NATION, WE HAVE THE PRESENCE AND PARTNERSHIPS TO NOT JUST PROMISE, BUT TO DELIVER, LASTING PERSONAL AND SOCIAL CHANGE. -THE Y IS COMMUNITY CENTERED. FOR OVER 170 YEARS, WE'VE BEEN LISTENING AND RESPONDING TO OUR COMMUNITIES. -THE Y BRINGS PEOPLE TOGETHER. WE WELCOME ALL PEOPLE AND CONNECT PEOPLE OF ALL AGES AND BACKGROUNDS TO BRIDGE THE GAPS IN COMMUNITY NEEDS. -THE Y NURTURES POTENTIAL. WE BELIEVE EVERYONE SHOULD HAVE THE OPPORTUNITY TO LEARN, GROW, AND THRIVE. -THE Y HAS LOCAL PRESENCE AND NATIONAL REACH. WE MOBILIZE LOCAL COMMUNITIES TO AFFECT LASTING, MEANINGFUL CHANGE. MEMBERSHIP IS THE CORE OF ALL YMCA PROGRAMS. DURING 2025, OVER 120,000 PEOPLE OF ALL AGES AND BACKGROUNDS WERE ACTIVE YMCA MEMBERS. ADDITIONALLY, PEOPLE ENGAGED IN Y PROGRAMS IN 2025 THROUGH 4.5 MILLION VISITS TO Y FACILITIES. PARTICIPATION IS OPEN TO ALL REGARDLESS OF FINANCIAL CIRCUMSTANCES. THE YMCA PROVIDED $4 MILLION IN MEMBERSHIP AND PROGRAM FEE ASSISTANCE, AS WELL AS PROGRAM SUBSIDY, IN SUPPORT OF OUR COMMITMENT TO INCLUSIVITY, MAKING IT POSSIBLE FOR AN AVERAGE OF 53,000 PEOPLE TO PARTICIPATE IN Y PROGRAMS EACH MONTH THROUGHOUT 2025. YOUTH DEVELOPMENT: NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN WE BELIEVE ALL CHILDREN DESERVE THE OPPORTUNITY TO DISCOVER WHO THEY ARE AND WHAT THEY CAN ACHIEVE. THAT'S WHY, THROUGH THE Y, MILLIONS OF YOUTH NATIONWIDE TODAY ARE CULTIVATING THE VALUES, SKILLS, AND RELATIONSHIPS THAT LEAD TO POSITIVE BEHAVIORS, BETTER HEALTH, AND EDUCATIONAL ACHIEVEMENT. IN 2025, WE SAW OVER 185,000 YOUTH PROGRAM PARTICIPANTS. YMCA BEFORE AND AFTER SCHOOL: THE Y PROVIDES A SAFE, NURTURING ENVIRONMENT FOR CHILDREN TO LEARN, GROW, AND DEVELOP SOCIAL SKILLS. YMCA BEFORE AND AFTER SCHOOL PROGRAMS SERVE ELEMENTARY STUDENTS WITH A VARIETY OF PROGRAMMATIC AND ACTIVITY OPTIONS TO EXPLORE AND DEVELOP THEIR INTERESTS AND TALENTS. OUR FOCUS ON SAFETY, HEALTH, SOCIAL GROWTH, AND ACADEMIC ENHANCEMENT MEANS CHILDREN HAVE FUN, GROW, AND THRIVE IN OUR CARE. MORE THAN 3,100 CHILDREN PARTICIPATED IN BEFORE AND AFTER SCHOOL AND EARLY LEARNING PROGRAMS IN 2025. LEARNING AND DEVELOPMENT: THE Y GIVES CHILDREN AND TEENS KNOWLEDGE, CHARACTER DEVELOPMENT, GUIDANCE, AND ENCOURAGEMENT TO HELP YOUTH DEVELOP AND REALIZE THEIR POTENTIAL. THROUGH PROGRAMS LIKE TEEN LEADERSHIP DEVELOPMENT AT YMCA CAMP SEYMOUR, YOUTH AND GOVERNMENT IN LOCAL MIDDLE SCHOOLS AND HIGH SCHOOLS, AND YOUTH LEADERSHIP DEVELOPMENT AT Y FACILITIES, THOUSANDS OF TEENS AND CHILDREN EXPERIENCED THE GROWTH AND VALUES ONLY Y PROGRAMS CAN PROVIDE. AQUATICS AND YOUTH SPORTS: THROUGH OUR MEMBERSHIP BASE AND OUTREACH PROGRAMS, THE Y PROVIDES POSITIVE, FUN ACTIVITIES THAT BUILD ATHLETIC, SOCIAL, AND INTERPERSONAL SKILLS. IN 2025, THE Y SERVED MORE THAN 55,000 YOUTH THROUGH MEMBERSHIP, AND TAUGHT NEARLY 60,000 SWIM LESSONS. CAMP: YMCA CAMP SEYMOUR OFFERS AN EXCITING, SAFE COMMUNITY FOR YOUTH AND FAMILIES TO EXPLORE THE OUTDOORS, BUILD SELF-ESTEEM, DEVELOP INTERPERSONAL SKILLS, AND MAKE LASTING FRIENDSHIPS AND MEMORIES. OVER 15,000 YOUTH AND FAMILIES REGISTERED AND ENJOYED CAMP SEYMOUR YEAR-ROUND THROUGH SUMMER RESIDENT CAMP, OUTDOOR ENVIRONMENTAL EDUCATION, AND FAMILY CAMPS. HEALTHY LIVING: IMPROVING THE NATION'S HEALTH AND WELL-BEING IN COMMUNITIES ACROSS THE NATION, THE Y IS A LEADING VOICE ON HEALTH AND WELL-BEING. WITH A MISSION CENTERED ON BALANCE, THE Y BRINGS FAMILIES CLOSER TOGETHER, ENCOURAGES GOOD HEALTH, AND FOSTERS CONNECTIONS THROUGH FITNESS, SPORTS, FUN, AND SHARED INTERESTS. AS A RESULT, MILLIONS OF YOUTH, ADULTS, AND FAMILIES ARE RECEIVING THE SUPPORT, GUIDANCE AND RESOURCES NEEDED TO ACHIEVE GREATER HEALTH AND WELL-BEING FOR THEIR SPIRIT, MIND, AND BODY. HEALTH, WELL-BEING AND FITNESS: THROUGH A ROBUST MEMBERSHIP BASE AND STRATEGIC PARTNERSHIPS, THE Y PROVIDES RESOURCES AND GUIDANCE TO MAINTAIN AND IMPROVE PHYSICAL ACTIVITY, HEALTH, AND WELLNESS. IN 2025, MEMBERS DROPPED INTO PROGRAMS 4.4 MILLION TIMES TO STRENGTHEN THEIR SPIRIT, MIND, AND BODY. SOCIAL RESPONSIBILITY: GIVING BACK AND PROVIDING SUPPORT TO OUR NEIGHBORS THE Y HAS BEEN LISTENING AND RESPONDING TO OUR COMMUNITIES' MOST CRITICAL SOCIAL NEEDS FOR OVER 170 YEARS. WHETHER DEVELOPING SKILLS OR EMOTIONAL WELL-BEING THROUGH EDUCATION AND TRAINING, WELCOMING AND CONNECTING DIVERSE DEMOGRAPHIC POPULATIONS THROUGH GLOBAL SERVICES, OR PREVENTING CHRONIC DISEASE AND BUILDING HEALTHIER COMMUNITIES THROUGH COLLABORATIONS WITH POLICYMAKERS, THE Y FOSTERS THE CARE AND RESPECT ALL PEOPLE NEED AND DESERVE. SOCIAL SERVICES: THE YMCA CENTER FOR COMMUNITY IMPACT EMPOWERS YOUTH AND FAMILIES BY DELIVERING PROGRAMS AND SERVICES THAT SUPPORT EQUITY IN EDUCATION, HEALTH, AND JUVENILE JUSTICE. THE CENTER FOR COMMUNITY IMPACT FOCUSED ON THREE KEY AREAS: CHRONIC DISEASE PREVENTION, YOUTH AND TEEN EDUCATION, AND YOUTH JUSTICE INITIATIVES. MUCH OF THIS WORK WAS DONE OUTSIDE OUR WALLS AT NO COST TO PARTICIPANTS, OFTEN IN LOCAL SCHOOLS, REACHING HUNDREDS OF STUDENTS WHO OTHERWISE WOULD NOT HAVE AN EXPERIENCE WITH THE Y. VOLUNTEERISM AND GIVING: VOLUNTARY CONTRIBUTIONS FUND, LEAD, AND SUPPORT THE Y'S CRITICAL WORK. 830 PEOPLE VOLUNTEERED AT THE Y IN 2025, CONTRIBUTING OVER 21,000 HOURS VALUED AT $2.2 MILLION. ADVOCACY: THE Y COLLABORATES WITH POLICY MAKERS, COMMUNITY LEADERS AND PRIVATE AND PUBLIC ORGANIZATIONS TO DEVELOP YOUTH, PREVENT CHRONIC DISEASE, AND BUILD HEALTHIER COMMUNITIES AND ENCOURAGE SOCIAL RESPONSIBILITY. 65027318 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 true true true true false false false false false false false false false false false false false false false false false false false false true 88 0 true 3502 true false false false false false false false false X 13 13 true false false false false false false true true false true true false true true true true true true true false false X X Toko Thompson 2535347800 4717 S 19th STREET STE 201 Tacoma WA 98405 Blake Bolton Chair 1.0 X X 0 0 0 Deborah McLaren Vice Chair 1.0 X X 0 0 0 Deedra Walkey Secretary 1.0 X X 0 0 0 Lisa Wilson Director 1.0 X X 0 0 0 Tim Daly Treasurer 1.0 X X 0 0 0 Carl Cramer Director 1.0 X 0 0 0 Heath McLellan Director 1.0 X 0 0 0 John Wiborg Director 1.0 X 0 0 0 Kate Babbo Director 1.0 X 0 0 0 Steve Gordon Director 1.0 X 0 0 0 Todd Silver Director 1.0 X 0 0 0 Tony Panagiotu Director 1.0 X 0 0 0 Wes Larson Director 1.0 X 0 0 0 Brian Flattum Sr. Vice President/COO 40.0 X 211012 0 29202 Bruce Caudill Vice President/Chief Information Officer 40.0 X 194211 0 37077 Charlie Davis President/CEO 40.0 X 374290 0 52953 Michelle Rose VP/Chief HR Officer 40.0 X 169868 0 36556 Satoko Thompson Vice President, Chief Financial Officer (CFO) 40.0 X 202738 0 27992 Loren Johnson Property Development & Facilities Director 40.0 X 172768 0 43092 Jacklyn Ruckle Senior Marketing & Communications Director 40.0 X 146754 0 14390 James Kane Controller 1.0 X 159585 0 12480 Jose Gorospe Operations Director 40.0 X 156408 0 24233 Lucas Dunivan Vice President of Marketing 40.0 X 171581 0 38787 Stepanie Roberts Operations Director 40.0 X 143220 0 23045 2102435 0 339807 39 false true false Winning Seasons 10506 Steele St S Lakewood WA 98499 Provides printed clothing and uniforms 169405 Partition Systems 9031 Farrow Road Columbia SC 29203 Provided and installed partitions 161874 Gordon Thomas Honeywell LLP 1201 Pacific Ave Tacoma WA 98402 Legal Services 152273 Eagle Asphalt Sealcoating Co LLC PO Box 1564 Sumner WA 98390 Asphalt Sealcoating and repairs 115336 4 0 0 189808 0 4481430 10542134 0 15213372 Membership Revenue 52714439 52714439 Childcare Revenue -- School Age 8679554 8679554 Day Camp Revenue 3402093 3402093 Resident Camp Revenue 0 0 Childcare Revenue -- Infant/Toddler/Preschool 0 0 10840550 10840550 0 0 75636636 553972 0 0 553972 0 0 0 0 0 0 0 0 791901 0 0 0 791901 0 791901 791901 0 0 89006 20000 66053 0 22953 20000 42953 20000 0 22953 38202 189808 127854 -89652 0 -89652 0 0 0 0 0 0 86822 56623 30199 0 0 30199 Other income 900099 203469 203469 0 0 Insurance Settlement 900099 2500000 0 0 2500000 0 0 0 0 0 0 0 0 2703469 94882850 76652006 0 3017472 75189 75189 3927231 3927231 0 0 0 0 1551760 356748 892785 302227 0 0 0 0 40196729 33330635 6412005 454089 1425921 1060154 350405 15362 3575511 2594634 916951 63926 3565030 2622024 887582 55424 1118653 0 1118653 0 50817 0 50817 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2564322 1844289 617828 102205 569641 53802 495491 20348 1873344 617011 1232662 23671 498300 467961 19038 11301 0 0 0 0 4352358 3838672 513646 40 267620 202606 60439 4575 0 0 0 0 74179 32280 32992 8907 1159628 904172 236023 19433 561795 558713 3082 0 4954060 3862721 1008318 83021 1951686 1762050 189636 0 EQUIPMENT MAINTENANCE 4795610 4182597 613013 0 SUPPLIES 1885001 1762206 77053 45742 licenses and hosting fee 2881365 909816 1873244 98305 Dues 104926 0 100393 4533 155949 61807 94142 0 84136625 65027318 17796198 1313109 5212453 2478826 10528057 11292766 7001808 4573558 1925756 4769715 0 0 0 0 0 0 22895 22940 1505167 1533203 250094941 114929466 106807913 135165475 2243273 4450096 3644296 2940739 0 0 0 5483001 5691345 144374619 172918663 7588270 15525895 0 0 1089407 1531221 31815000 37289249 0 0 0 0 0 4000000 0 0 4479089 4529354 44971766 62875719 67599343 102214133 31803510 7828811 99402853 110042944 144374619 172918663 X 10746225 677921 -784055 X false true true X 9012696 5914319 7711136 13095634 15213372 50947157 0 0 0 0 9012696 5914319 7711136 13095634 15213372 50947157 2722609 48224548 21954 257838 626222 849848 553972 2309834 0 0 79348 28125 36925 216724 2703469 3064591 56321582 279714597 0.85624 0.86713 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 79348.0, COLUMN B - 28125.0, COLUMN C - 36925.0, COLUMN D - 216724.0, COLUMN E - 2703469.0, COLUMN F - 3064591.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3629106 1678669 606759 0 500 5914034 2770362 526040 336393 0 0 3689 3629106 1936791 600000 243425 0 0 9854 2770362 2028985 92899 -125564 0 0 59529 1936791 1718788 54277 312662 0 47300 9442 2028985 0.0222 0.9778 0.0 true 13285204 13285204 167650268 102287225 65363043 0 0 0 21843485 12642241 9201244 47315984 0 47315984 135165475 Federal Income Taxes Current Operating Lease 690371 Current Finance Lease 626750 Security Deposits - renters 5000 Reserves 36 derivative liability 0 LT Operating Lease 1804651 LT Finance Lease 1402546 4529354 X 90886092 677921 41791 -788122 -68410 90954502 3928348 3928348 94882850 80246001 41791 0 41791 80204210 3932415 3932415 84136625 Schedule D, Part V, Line 4 Intended uses of endowment funds EARNINGS FROM THE ENDOWMENT FUNDS WILL BE USED FOR THE ON-GOING OPERATIONAL NEEDS OF THE YMCA. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The YMCA accounts for uncertainty in income taxes in accordance with the provisions of FASB ASC 740, Accounting for Uncertainty in Income Taxes, which clarifies the accounting for uncertainty in income taxes recognized and disclosed in an entity's financial statements. This topic prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. The YMCA believes it has no uncertain tax positions. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Loss on derivatives - -784055 Program events expense included in revenue - -4067 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements financial assistance netted against revenue on audited financial statements - 3927231 cost of goods sold - -56623 Bond fee - 57740 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements financial assistance netted against revenue on audited financial statements - 3927231 cost of goods sold - -56623 bond fees - 57740 Program events expense included in revenue - 4067 Annual Gala 131848 115638 16210 5131 16997 7359 Annual Golf Tournament 56464 42578 13886 15566 14560 17487 2 39698 31592 8106 8500 42254 228010 189808 38202 20697 40057 67100 127854 -89652 true South Sound YMCA 2102 Carriage Dr SW Olympia WA 98502 910586473 501(c)(3) 30000 0 N/A N/A Annual support YMCA of Greater Seattle 904 4thv Seattle WA 98104 910482710 501(c)(3) 26089 0 N/A N/A Annual support 2 0 Membership Financial Assistance 51443 3927231 0 N/A N/A Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds We maintain records of grants and donations we provide with domestic organizations. The elibility and selection criteria are based on our relationship with the organization and their needs for a specific support. X X X X false false false false false false false true false Charlie Davis President/CEO 328344 0 0 0 45946 0 28000 0 24953 0 427243 0 0 0 Brian Flattum Sr. Vice President/COO 211012 0 0 0 0 0 17042 0 12160 0 240214 0 0 0 Bruce Caudill Vice President/Chief Information Officer 194211 0 0 0 0 0 16013 0 21064 0 231288 0 0 0 Satoko Thompson Vice President, Chief Financial Officer (CFO) 202738 0 0 0 0 0 16353 0 11639 0 230730 0 0 0 Michelle Rose VP/Chief HR Officer 169868 0 0 0 0 0 14152 0 22404 0 206424 0 0 0 Loren Johnson Property Development & Facilities Director 172768 0 0 0 0 0 14458 0 28634 0 215860 0 0 0 Lucas Dunivan Vice President of Marketing 171581 0 0 0 0 0 14369 0 24418 0 210368 0 0 0 Jose Gorospe Operations Director 156408 0 0 0 0 0 12647 0 11586 0 180641 0 0 0 James Kane Controller 159585 0 0 0 0 0 0 0 12480 0 172065 0 0 0 Stepanie Roberts Operations Director 143220 0 0 0 0 0 11582 0 11463 0 166265 0 0 0 Jacklyn Ruckle Senior Marketing & Communications Director 146754 0 0 0 0 0 11769 0 2621 0 161144 0 0 0 Schedule J, Part I, Line 7 Non-fixed payments THE KEY EMPLOYEE LOREN JOHNSON RECEIVED $2,000 THE YEAR END BONUS AS A RECOGNITION of his contribution to the TO TWO MAJOR CAPITAL PROJECTS DURING THE YEAR. Schedule J, Part I, Line 3 CEO compensation is recommended by the compensation committee and approved by the board based on the survey results and market study. A WASHINGTON STATE HOUSING FINANCE COMMISSION 911874730 93978LFY7 2016-07-13 8665000 BUILD YMCA FACILITY IN GIG HARBOR, WA false false false B WASHINGTON STATE HOUSING FINANCE COMMISSION 911874730 93978LFV3 2014-03-26 44040000 BUILD YMCA FACILITY IN SUMNER, WA AND REFUND SILVERDALE/KORUM BOND ISSUE. false false false C Washington State Housing Finance Commission 911874730 93978ljs6 2025-08-29 10945000 To build Pearl Street YMCA Aquatic Center and refinance Series 2016 bond false false false A 5035000 0 8665000 0 0 0 0 0 0 0 8665000 0 2007 true false true true B 17807899 0 44040000 0 0 0 313228 0 0 21891715 21835057 0 2015 true false true true C 3365000 10945000 106094 7490731 3348175 true false true true A false false false false false false 0.03 0.0 0.03 false false 0 false true B false true false false false false 0.01 0.0 0.01 true false 0 false false C false false false false false false 0 0 0.0 false false 0 false false A false false true false true false 0 false false false 0 false false true B false false false true true true wells fargo 20.0 false false false 0 false false true C false false false false true true wells fargo 5.0 false false false 0 false false true A true B true C true Schedule K, Part IV HEDGING INSTRUMENTS FOR BOND CUSIP #983978LFV: HEDGE WITH SMBC CAPITAL MARKETS WITH A TERM OF 4.5 YEARS. Schedule K, Part I BOND ISSUES ISSUER NAME: WASHINGTON STATE HOUSING FINANCE COMMISSION DESCRIPTION OF PURPOSE: BUILD YMCA FACILITY IN GIG HARBOR, WA ISSUER NAME: WASHINGTON STATE HOUSING FINANCE COMMISSION DESCRIPTION OF PURPOSE: BUILD YMCA FACILITY IN SUMNER, WA AND REFUND SILVERDALE/KORUM BOND ISSUE. Schedule K, Part V Different Procedures to Undertake Corrective Action Issuer name: WASHINGTON STATE HOUSING FINANCE COMMISSION N/A Schedule K, Part V Different Procedures to Undertake Corrective Action Issuer name: WASHINGTON STATE HOUSING FINANCE COMMISSION N/A Schedule K, Part IV, Line 2c COLUMN B Issuer name: WASHINGTON STATE HOUSING FINANCE COMMISSION The calculation for computing no rebate due was performed on 03/26/2024 Schedule K, Part V Different Procedures to Undertake Corrective Action Issuer name: Washington State Housing Finance Commission N/A Form 990, Part VI, Line 1a Delegate broad authority to a committee Audit Finance Committee reviews and approves financial audit reports and interest hedge contracts. The committee consists of selected board members. They also review and recommend loan agreements, real estate contracts and other financial arrangements to the board for the final approval. Endowment Investment Committee consists of both board members and community experts who volunteer their time and appointed by the Board to review and manage the association's endowment investment activities. Facilities Oversight Committee consists of current former board members and reviews and approves capital expenditures over $100,000. Executive Review Committee consisting of the board members reviews the CEO performance and determines the CEO's compensation while Leadership Development Committee consisting of the board members reviews and approves succession plans. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons John Wibord and Tim Daly - Business relationship Form 990, Part VI, Line 11b Review of form 990 by governing body The draft 990 will be sent to the Audit Finance Committee after reviewed by the CFO prior to the filing. Form 990, Part VI, Line 12c Conflict of interest policy BOARD MEMBERS AND TOP MANAGEMENT OFFICIALS ARE REQUIRED TO DISCLOSE TO THE GOVERNING BODY INTERESTS THAT COULD GIVE RISE TO A POSSIBLE CONFLICT OF INTEREST. THE GOVERNING BODY REGULARLY MONITORS COMPLIANCE. IF A CONFLICT EXISTS, THE MEMBER OR OFFICER WITH THE CONFLICT MUST RECUSE THEMSELVES OF VOTING ON THE MATTER THAT CREATES THE CONFLICT OF INTEREST. Form 990, Part VI, Line 15a Process to establish compensation of top management official COMPENSATION OF THE ORGANIZATION'S CEO IS VOTED ON BY THE GOVERNING BODY. PERFORMANCE REVIEWS, SURVEYS OF SIMILAR NON-PROFIT ORGANIZATIONS. THE EXECUTIVE COMMITTEE MADE UP OF BOARD MEMBERS REVIEW THE COMPARATIVE OUTSIDE DATA THAT IS PROVIDED BY THE YMCA OF THE USA FOR THE CEO COMPENSATION. THE PROCESS IS REVIEWED EACH YEAR IN DECEMBER. COMPENSATION GUIDELINES FROM YMCA OF USA ARE ALSO USED TO DETERMINE COMPENSATION FOR THE C-SUITE EMPLOYEES. C-SUITE EMPLOYEE COMPENSATION IS NOT VOTED ON BY THE GOVERNING BOARD. The process described here was last completed in 2025. Form 990, Part VI, Line 15b Process to establish compensation of other employees THE EXECUTIVE COMMITTEE MADE UP OF BOARD MEMBERS REVIEWED THE COMPARATIVE OUTSIDE DATA THAT IS PROVIDED BY THE YMCA OF THE USA. THE PROCESS IS REVIEWED EACH YEAR IN DECEMBER. Form 990, Part VI, Line 19 Required documents available to the public FORM 990 AND FINANCIAL STATEMENTS ARE PROVIDED IN OUR WEBSITE AND ALSO AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part VIII, Line 2f Other Program Service Revenue Other Program Revenue - Total Revenue: 10840550, Related or Exempt Function Revenue: 10840550, 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: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Loss on derivatives - -784055; Total - -784055; FORM 990, PART VI, SECTION C, LINE 18 THE FORM 990 IS AVAILABLE TO THE PUBLIC UPON REQUEST, AND AT WWW.GUIDESTAR.ORG. FORM 990, PART XII, LINE 2C THE PROCESS AND OVERSIGHT FOR SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED SINCE THE PRIOR YEAR. Form 990, Part III, Line 4A: THE YMCA OF PIERCE AND KITSAP COUNTIES' MISSION IS TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD A HEALTHY SPIRIT, MIND, AND BODY FOR ALL. THE Y IS THE LEADING NONPROFIT COMMITTED TO STRENGTHENING COMMUNITY BY CONNECTING ALL PEOPLE TO THEIR POTENTIAL, PURPOSE, AND EACH OTHER. THERE IS NO OTHER NONPROFIT QUITE LIKE THE Y. THAT'S BECAUSE IN 10,000 NEIGHBORHOODS ACROSS THE NATION, WE HAVE THE PRESENCE AND PARTNERSHIPS TO NOT JUST PROMISE, BUT TO DELIVER, LASTING PERSONAL AND SOCIAL CHANGE. -THE Y IS COMMUNITY CENTERED. FOR OVER 170 YEARS, WE'VE BEEN LISTENING AND RESPONDING TO OUR COMMUNITIES. -THE Y BRINGS PEOPLE TOGETHER. WE WELCOME ALL PEOPLE AND CONNECT PEOPLE OF ALL AGES AND BACKGROUNDS TO BRIDGE THE GAPS IN COMMUNITY NEEDS. -THE Y NURTURES POTENTIAL. WE BELIEVE EVERYONE SHOULD HAVE THE OPPORTUNITY TO LEARN, GROW, AND THRIVE. -THE Y HAS LOCAL PRESENCE AND NATIONAL REACH. WE MOBILIZE LOCAL COMMUNITIES TO AFFECT LASTING, MEANINGFUL CHANGE. MEMBERSHIP IS THE CORE OF ALL YMCA PROGRAMS. DURING 2025, OVER 120,000 PEOPLE OF ALL AGES AND BACKGROUNDS WERE ACTIVE YMCA MEMBERS. ADDITIONALLY, PEOPLE ENGAGED IN Y PROGRAMS IN 2025 THROUGH 4.5 MILLION VISITS TO Y FACILITIES. PARTICIPATION IS OPEN TO ALL REGARDLESS OF FINANCIAL CIRCUMSTANCES. THE YMCA PROVIDED $4 MILLION IN MEMBERSHIP AND PROGRAM FEE ASSISTANCE, AS WELL AS PROGRAM SUBSIDY, IN SUPPORT OF OUR COMMITMENT TO INCLUSIVITY, MAKING IT POSSIBLE FOR AN AVERAGE OF 53,000 PEOPLE TO PARTICIPATE IN Y PROGRAMS EACH MONTH THROUGHOUT 2025. YOUTH DEVELOPMENT: NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN WE BELIEVE ALL CHILDREN DESERVE THE OPPORTUNITY TO DISCOVER WHO THEY ARE AND WHAT THEY CAN ACHIEVE. THAT'S WHY, THROUGH THE Y, MILLIONS OF YOUTH NATIONWIDE TODAY ARE CULTIVATING THE VALUES, SKILLS, AND RELATIONSHIPS THAT LEAD TO POSITIVE BEHAVIORS, BETTER HEALTH, AND EDUCATIONAL ACHIEVEMENT. IN 2025, WE SAW OVER 185,000 YOUTH PROGRAM PARTICIPANTS. YMCA BEFORE AND AFTER SCHOOL: THE Y PROVIDES A SAFE, NURTURING ENVIRONMENT FOR CHILDREN TO LEARN, GROW, AND DEVELOP SOCIAL SKILLS. YMCA BEFORE AND AFTER SCHOOL PROGRAMS SERVE ELEMENTARY STUDENTS WITH A VARIETY OF PROGRAMMATIC AND ACTIVITY OPTIONS TO EXPLORE AND DEVELOP THEIR INTERESTS AND TALENTS. OUR FOCUS ON SAFETY, HEALTH, SOCIAL GROWTH, AND ACADEMIC ENHANCEMENT MEANS CHILDREN HAVE FUN, GROW, AND THRIVE IN OUR CARE. MORE THAN 3,100 CHILDREN PARTICIPATED IN BEFORE AND AFTER SCHOOL AND EARLY LEARNING PROGRAMS IN 2025. LEARNING AND DEVELOPMENT: THE Y GIVES CHILDREN AND TEENS KNOWLEDGE, CHARACTER DEVELOPMENT, GUIDANCE, AND ENCOURAGEMENT TO HELP YOUTH DEVELOP AND REALIZE THEIR POTENTIAL. THROUGH PROGRAMS LIKE TEEN LEADERSHIP DEVELOPMENT AT YMCA CAMP SEYMOUR, YOUTH AND GOVERNMENT IN LOCAL MIDDLE SCHOOLS AND HIGH SCHOOLS, AND YOUTH LEADERSHIP DEVELOPMENT AT Y FACILITIES, THOUSANDS OF TEENS AND CHILDREN EXPERIENCED THE GROWTH AND VALUES ONLY Y PROGRAMS CAN PROVIDE. AQUATICS AND YOUTH SPORTS: THROUGH OUR MEMBERSHIP BASE AND OUTREACH PROGRAMS, THE Y PROVIDES POSITIVE, FUN ACTIVITIES THAT BUILD ATHLETIC, SOCIAL, AND INTERPERSONAL SKILLS. IN 2025, THE Y SERVED MORE THAN 55,000 YOUTH THROUGH MEMBERSHIP, AND TAUGHT NEARLY 60,000 SWIM LESSONS. CAMP: YMCA CAMP SEYMOUR OFFERS AN EXCITING, SAFE COMMUNITY FOR YOUTH AND FAMILIES TO EXPLORE THE OUTDOORS, BUILD SELF-ESTEEM, DEVELOP INTERPERSONAL SKILLS, AND MAKE LASTING FRIENDSHIPS AND MEMORIES. OVER 15,000 YOUTH AND FAMILIES REGISTERED AND ENJOYED CAMP SEYMOUR YEAR-ROUND THROUGH SUMMER RESIDENT CAMP, OUTDOOR ENVIRONMENTAL EDUCATION, AND FAMILY CAMPS. HEALTHY LIVING: IMPROVING THE NATION'S HEALTH AND WELL-BEING IN COMMUNITIES ACROSS THE NATION, THE Y IS A LEADING VOICE ON HEALTH AND WELL-BEING. WITH A MISSION CENTERED ON BALANCE, THE Y BRINGS FAMILIES CLOSER TOGETHER, ENCOURAGES GOOD HEALTH, AND FOSTERS CONNECTIONS THROUGH FITNESS, SPORTS, FUN, AND SHARED INTERESTS. AS A RESULT, MILLIONS OF YOUTH, ADULTS, AND FAMILIES ARE RECEIVING THE SUPPORT, GUIDANCE AND RESOURCES NEEDED TO ACHIEVE GREATER HEALTH AND WELL-BEING FOR THEIR SPIRIT, MIND, AND BODY. HEALTH, WELL-BEING AND FITNESS: THROUGH A ROBUST MEMBERSHIP BASE AND STRATEGIC PARTNERSHIPS, THE Y PROVIDES RESOURCES AND GUIDANCE TO MAINTAIN AND IMPROVE PHYSICAL ACTIVITY, HEALTH, AND WELLNESS. IN 2025, MEMBERS DROPPED INTO PROGRAMS 4.4 MILLION TIMES TO STRENGTHEN THEIR SPIRIT, MIND, AND BODY. SOCIAL RESPONSIBILITY: GIVING BACK AND PROVIDING SUPPORT TO OUR NEIGHBORS THE Y HAS BEEN LISTENING AND RESPONDING TO OUR COMMUNITIES' MOST CRITICAL SOCIAL NEEDS FOR OVER 170 YEARS. WHETHER DEVELOPING SKILLS OR EMOTIONAL WELL-BEING THROUGH EDUCATION AND TRAINING, WELCOMING AND CONNECTING DIVERSE DEMOGRAPHIC POPULATIONS THROUGH GLOBAL SERVICES, OR PREVENTING CHRONIC DISEASE AND BUILDING HEALTHIER COMMUNITIES THROUGH COLLABORATIONS WITH POLICYMAKERS, THE Y FOSTERS THE CARE AND RESPECT ALL PEOPLE NEED AND DESERVE. SOCIAL SERVICES: THE YMCA CENTER FOR COMMUNITY IMPACT EMPOWERS YOUTH AND FAMILIES BY DELIVERING PROGRAMS AND SERVICES THAT SUPPORT EQUITY IN EDUCATION, HEALTH, AND JUVENILE JUSTICE. THE CENTER FOR COMMUNITY IMPACT FOCUSED ON THREE KEY AREAS: CHRONIC DISEASE PREVENTION, YOUTH AND TEEN EDUCATION, AND YOUTH JUSTICE INITIATIVES. MUCH OF THIS WORK WAS DONE OUTSIDE OUR WALLS AT NO COST TO PARTICIPANTS, OFTEN IN LOCAL SCHOOLS, REACHING HUNDREDS OF STUDENTS WHO OTHERWISE WOULD NOT HAVE AN EXPERIENCE WITH THE Y. VOLUNTEERISM AND GIVING: VOLUNTARY CONTRIBUTIONS FUND, LEAD, AND SUPPORT THE Y'S CRITICAL WORK. 830 PEOPLE VOLUNTEERED AT THE Y IN 2025, CONTRIBUTING OVER 21,000 HOURS VALUED AT $2.2 MILLION. ADVOCACY: THE Y COLLABORATES WITH POLICY MAKERS, COMMUNITY LEADERS AND PRIVATE AND PUBLIC ORGANIZATIONS TO DEVELOP YOUTH, PREVENT CHRONIC DISEASE, AND BUILD HEALTHIER COMMUNITIES AND ENCOURAGE SOCIAL RESPONSIBILITY.