2026-06-12T10:36:31+00:00 2025-12-31 990 2025-01-01 820200908 THE YOUNG MENS CHRISTIAN ASSOCIATION OF BOISE CITY IDAHO YOUN 2083445501 805 W Franklin Street Boise ID 83702 Elizabeth Beem Chief Financial Officer 2083445502 2026-06-12 2025 2025-03-06 01:10:19Z Treasure Valley Family YMCA David Duro 805 W Franklin Street Boise ID 83702 41281418 false X WWW.YMCATVIDAHO.ORG X 1891 ID The Treasure Valley Family YMCA strengthens the foundation of our community by developing successful youth, engaging people in healthy living, and instilling a commitment to social responsibility. 29 29 1667 1089 0 11573432 12059009 25466948 27330282 6983381 1081496 376887 675036 44400648 41145823 1500 2000 0 0 22559512 23880782 63030 44178 988624 10725902 10720644 33349944 34647604 11050704 6498219 134101439 149163499 11771420 19000284 122330019 130163215 X The Treasure Valley Family YMCA strengthens the foundation of our community by developing successful youth, engaging people in healthy living, and instilling a commitment to social responsibility. false false 8914480 9202012 HEALTH & WELLNESS: The Treasure Valley Family YMCA provides all the support one might need in their search for better health and wellbeing. We help people of all ages and abilities develop complete health of spirit, mind and body. Our programs help people create realistic goals for self-improvement and emphasize disease prevention through regular exercise, social connection, proper nutrition, stress management, and education. We provide evidence based disease intervention and management programs and support for those at-risk of, or suffering from, conditions like pre-diabetes, Parkinson's, Cancer, Alzheimer's, heart disease, and loneliness/social isolation. Sports programs for youth, adults, and families promote teamwork, social interaction, and physical skills and instill a sense of empowerment. We believe everyone has the right to pursue a healthier lifestyle. In 2025 over 50,000 people participated in our health and wellness programs, and we provided over $2,000,000 in direct financial assistance to enable people to participate in the health and wellness programs regardless of their ability to pay. 7858200 8108104 CHILD DEVELOPMENT: We believe that all youth are "children of promise when given the support and environment provided through our YMCA programs they will reach their potential. Children in our programs discover who they are, build strength and resiliency skills, and gain the confidence needed to achieve. Through the Treasure Valley Family YMCA Child Development Programs, thousands of children are cultivating the values, skills, and relationships that lead to positive behaviors, better health, and educational achievement. Our programs offer quality care by providing a safe, healthy, and caring environment at 30 different locations for children ranging from six weeks old through elementary school. We promote physical, emotional, cognitive, and social development for children, allowing children to grow through active learning with people, events, materials, peers, and their own ideas. The YMCA provides tuition assistance for all of our child care services. Over $470,000 of financial aid was awarded to families in 2025. In addition, we help families suffering from family violence, substance abuse, and other damaging issues by referring them to our many social service agency partners. We also provide a variety of activities that give parents the education and tools needed to raise healthy, happy children. 5371530 5542354 YOUTH DEVELOPMENT: ENRICHMENT, CAMP, & SPORTS: YMCA Youth and Teen programs provide kids with strong mentors who help them develop social connections and a strong support network, self-esteem, cooperation, respect, good citizenship, and a strong work ethic while acquiring and mastering new skills. Programs are designed to nurture successful youth and reduce the incidence of depression, isolation and suicide. Programs under this umbrella include YMCA Youth in Government that exposes young people throughout the State of Idaho to civic leaders and helps them develop an understanding and appreciation of civic involvement and duty. Our service learning and environmental programs help youth develop an appreciation of volunteer service and preservation of our natural resources. Specialty camps are offered that include computer programming, engineering, fashion, cooking/baking and provide additional opportunities for education and engagement. More than 3,000 disadvantaged youth are served each year with education and employment programs, comprehensive support services, and life-skills training. Many programs are provided at no cost, but if a fee is required, financial assistance is available. In 2025, over $150,000 in direct financial assistance was provided to help kids and teens participate in these programs. The Y-CAMP at Horsethief Reservoir provides a lasting experience of personal enrichment. Since 1905, the Treasure Valley YMCA has been offering a traditional resident camp experience for the youth of Idaho. After more than 100 years of camping, we've learned our success starts with our staff, most of whom are former campers who exemplify the Y's character values or caring, honesty, respect, and responsibility. Our residential (overnight) and day camps offer adventure and outdoor activities such as swimming, hiking, and environmental education. These activities promote spiritual awareness, mental development, physical wellbeing, social growth, self-respect and confidence while being safely cared for during their stay at Y Camp. In 2025, over $85,000 in direct financial assistance was provided to help kids and teens participate in these programs. For sports, the Y offers a wide variety of athletic programs, such as baseball, basketball, cross country, football, indoor climbing, track, lacrosse, soccer, swim team, tennis, and volleyball. Y sports programs emphasize character development and provide fun activities that build athletic, social, and interpersonal skills. Participants are surveyed annually and report the following gains - gaining greater confidence (91%), gaining new friends (94%) and better demonstrating the values of caring, honesty, respect and responsibility (90%). In 2025, more than 8,000 youth participated in our programs in over 60 locations, and we provided over $65,000 in financial assistance. 6046102 2000 6238379 AQUATICS: Drowning is the second leading cause of accidental death among youth under the age of 18, and Idaho has the third highest rate of drowning in the nation. The YMCA is the leading provider of swim lessons and water safety instruction. Lessons are delivers through partnerships with local school districts, refugee organizations and municipalities, in addition to classes for the general public. Water Fitness classes, including formats specifically design for the aging population and therapy classes including AquAbility that specializes in improving the lives of people with diverse abilities through therapeutic aquatic programs andinstructor education are offered at all locations. Other safe and healthy programs are offered including swim team, water aerobics, scuba, diving, kayaking, and water polo. Over 9,000 people participated in our aquatics programs in 2025, and we provided over $50,000 of direct financial assistance to enable people's participation. 6046102 2000 6238379 28190312 true true false false false false false false false true true false false false true true true false false false false false false true true false false false false true false false false false false false false true false false true false false false false false false false false false true 99 0 true 1667 true false false false false false false false false false false false false X 29 29 false false false false true true false true false false true true true true true true true true true false false false ID X Elizabeth Beem 2083445501 805 W Franklin St BOISE ID 83702 Aaron Elton 2.0 X 0 0 0 Angela Reed 2.0 X 0 0 0 Ben Schwartzman 2.0 X 0 0 0 Betsy Roberts 2.0 X 0 0 0 Bill Geppert 2.0 X 0 0 0 Brandon Hammer 2.0 X 0 0 0 Brian Buckham 2.0 X 0 0 0 Corey Surber 2.0 X 0 0 0 Dan Hutchinson 2.0 X 0 0 0 Darron Page 2.0 X 0 0 0 Dave Self 2.0 X 0 0 0 Dave Ward 2.0 X 0 0 0 Dave Zarkou 2.0 X 0 0 0 Dwight Edwards 2.0 X 0 0 0 Erin Erkins 2.0 X 0 0 0 Janelle Wise 2.0 X 0 0 0 Jay Multanen 2.0 X 0 0 0 Jennifer Orner 2.0 X 0 0 0 Jenny Martin 2.0 X 0 0 0 Jessica Burke 2.0 X 0 0 0 John Cotner 2.0 X 0 0 0 Kelci Lucier 2.0 X 0 0 0 Krista Madril 2.0 X 0 0 0 Marni McDowell 2.0 X 0 0 0 Nell Dalton 2.0 X 0 0 0 Paul Egert 2.0 X 0 0 0 Scott Gipson 2.0 X 0 0 0 Shanley Skillern 2.0 X 0 0 0 Tom Corrick 2.0 X 0 0 0 David L Duro Chief Executive Officer & Secretary 50.0 X 346084 0 58426 Elizabeth Beem Chief Financial Officer & Treasurer 50.0 X 162426 0 23170 James Naumann Chief Operating Officer 50.0 X 189651 0 47982 Julie Eng VP and Chief HR and Risk Officer 50.0 X 165735 0 20684 Meagan Ellis VP and Chief Development Officer 50.0 X 129256 0 40154 Michael Conaway Facilities Director 50.0 X 117925 0 15041 Michal Kapuscinski Executive Director, Branch 50.0 X 114984 0 14362 Mickey Peterson Executive Director, Branch 50.0 X 120347 0 15033 Teresa Wood-Adams Senior Executive Director Child and Youth Development 50.0 X 137747 0 41446 1484155 0 276298 9 false true false Andersen-McAlvain JV LLC 5559 W Gowen Road Boise ID 83709 Construction 20134569 Idaho Maintenance & Cleaning 4853 W Lemon Mint Ct Eagle ID 83616 Cleaning services 638160 ACS Electrical Service Inc 2307 E Commercial St Meridian ID 83642 Electrical services 436698 HC Company Inc 12650 W Bridger St Ste 100 Boise ID 83713 Construction 377771 Franklin Plaza Associates LLC 817 West Franklin St Boise ID 83702 Rent 332749 8 40000 0 0 0 1800792 10218217 2302909 12059009 Membership Revenue 16999475 16999475 Childcare Revenue -- Infant/Toddler/Preschool 4919096 4919096 Childcare Revenue -- School Age 2818470 2818470 Resident Camp Revenue 1092531 1092531 Day Camp Revenue 756837 756837 743873 743873 0 0 27330282 1077619 1077619 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3877 0 0 0 3877 3877 3877 0 0 17567 0 39168 -21601 0 -21601 0 0 0 0 0 0 303193 96427 206766 206766 0 0 Towel Usage 813410 216885 216885 0 0 Consulting Revenue 813410 61358 61358 0 0 All Other Revenue 813410 194062 194062 0 0 17566 0 0 17566 489871 41145823 29090849 0 -4035 0 0 2000 2000 0 0 1760452 264726 1225188 270538 0 0 0 0 17676050 15980549 1473382 222119 1046253 869181 153500 23572 1746867 1305625 283651 157591 1651160 1271250 319941 59969 0 0 0 0 40904 0 20452 20452 77700 0 77700 0 0 0 0 0 44178 44178 32687 0 32687 0 1264209 926223 337986 0 402513 7045 349641 45827 186378 152795 32399 1184 54881 961 47672 6248 0 0 0 0 3819487 3296768 522719 0 0 0 0 0 0 0 0 0 217403 168047 48813 543 89554 89554 0 0 402768 382717 20051 0 3604966 3595560 9406 0 820012 707789 112223 0 Supplies 1799341 1598592 165747 35002 Bank Fees 571141 487910 66367 16864 Vehicle Expenses 198332 153305 44531 496 Miscellaneous 247779 39126 124612 84041 -3109411 -3109411 0 0 34647604 28190312 5468668 988624 0 0 0 0 5969203 6143767 1324 1326 16729059 14982473 3748551 1600466 0 0 0 0 0 0 0 0 291797 209465 153344691 55938386 71353667 97406305 30795112 22849397 0 0 0 0 5212726 5970300 134101439 149163499 2371292 6917992 5628963 6144872 0 0 0 0 0 0 3771165 3323570 0 0 0 2613850 11771420 19000284 87889038 110533693 34440980 19629522 0 0 0 0 0 0 122330018 130163215 134101438 149163499 X 6498219 1334977 1 X false true true true true X 18566579 16322267 13618920 11549657 12135599 72193022 0 0 0 0 18566579 16322267 13618920 11549657 12135599 72193022 0 72193022 37649 37377 1429269 1061748 2412596 4978639 0 0 0 0 302245 193178 595995 394889 472305 1958612 79130273 128050808 0.91233 0.94474 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - TOWEL, FACILITY AND OTHER INCOME, COLUMN A - 302245.0, COLUMN B - 193178.0, COLUMN C - 595995.0, COLUMN D - 394889.0, COLUMN E - 472305.0, COLUMN F - 1958612.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7327562 319745 1068678 0 199220 32687 8484078 6464810 427090 725883 0 258831 31390 7327562 5751285 28655 904413 0 247485 -27942 6464810 6849139 260195 -1099497 0 230243 28309 5751285 5913015 95655 1089847 0 218347 31031 6849139 0.043 0.957 0.0 true false 11961390 11961390 129148546 46070519 83078027 12234755 9867867 2366888 97406305 Federal Income Taxes Deposit on Shared Construction Costs 2613850 2613850 X 46368896 1334977 3959137 5294114 41074782 71041 71041 41145823 38535699 0 0 38535699 -3888095 -3888095 34647604 Schedule D, Part V, Line 4 Intended uses of endowment funds THE ENDOWMENT FUNDS ARE INVESTED IN ORDER TO GENERATE A LONG-TERM CONSISTENT INCOME FLOW. THE INCOME IS USED ANNUALLY TO OFFSET FINANCIAL ASSISTANCE AND PROGRAM SUBSIDY OF THE ASSOCIATION. UNDER THE YMCA'S INVESTMENT POLICY, ENDOWMENT ASSETS ARE INVESTED IN A MANNER THAT IS INTENDED TO PRESERVE CAPITAL, GENERATE INCOME FOR DISTRIBUTIONS TO THE YMCA, AND GENERATE CAPITAL APPRECIATION. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The YMCA is organized as an Idaho nonprofit corporation and has been recognized by the IRS as exempt from federal income taxes under IRC Section 501(a) as an organization described in IRC Section 501(c)(3), qualifies for the charitable contribution deduction, and has been determined not to be a private foundation. The YMCA is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. In addition, the entity is subject to income tax on net income that is derived from business activities that are unrelated to its exempt purposes. Management has determined that the YMCA is not subject to unrelated business income tax and has not filed an Exempt Organization Business Income Tax Return (Form 990-T) with the IRS. Management believes that the YMCA has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. The YMCA would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Childcare reimbursements moved to expenses - 3823543 Fundraising expenses reported as offset to revenue - 39167 Cost of supplies reported as offset to revenue - 96427 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Endowment investment expense reported as offset to revenue - 32687 Custodial transfer reported as offset to revenue - 59 Wage reimbursement revenue reported as offset to revenue - 38295 Rounding - Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Endowment investment expenses recorded with revenue - 32687 Childcare wage reimbursement grouped with expenses - 38295 Custodial transfer grouped with expenses - 59 Fundraising costs recorded as offset to revenue - -39167 Cost of supplies reported as offset to revenue - -96427 Childcare reimbursements moved from revenue to expenses - -3823543 Rounding - 1 X X X X X X X true DONOR BY DESIGN 725 W GILBERT RD PALATINE IL 60067 ADVICE ON CAPITAL CAMPAIGNS false 44178 -44178 0 44178 -44178 ID Annual Meeting 8561 8561 14759 Heritage Dinner 9006 9006 24409 0 17567 17567 39168 39168 -21601 Schedule G, Part I, Line 2b(ii) Activity 1 Advice on capital campaigns Schedule G, Part I, Line 2b(iii) Describe the custody or control arrangement The organization received all contributions. Fundraiser was paid a fee but had no duties related to contribution handling or payment processing. Schedule G, Part I, Line 2b(ii) Describe the custody or control arrangement. DONOR BY DESIGN-ORGANIZATION RECEIVED ALL CONTRIBUTIONS. FUNDRAISER WAS PAID A FEE BUT HAD NO DUTIES RELATED TO CONTRIBUTION HANDLING OR PAYMENT PROCESSING.; X X X false false false false false false false false false David L Duro Chief Executive Officer & Secretary 346084 0 0 0 0 0 42000 0 16426 0 404510 0 0 0 Elizabeth Beem Chief Financial Officer & Treasurer 162426 0 0 0 0 0 0 0 23170 0 185596 0 0 0 James Naumann Chief Operating Officer 189651 0 0 0 0 0 24812 0 23170 0 237633 0 0 0 Julie Eng VP and Chief HR and Risk Officer 165735 0 0 0 0 0 20684 0 0 0 186419 0 0 0 Teresa Wood-Adams Senior Executive Director Child and Youth Development 137747 0 0 0 0 0 18276 0 23170 0 179193 0 0 0 Meagan Ellis VP and Chief Development Officer 129256 0 0 0 0 0 16984 0 23170 0 169410 0 0 0 Sheila Giffen Board member of organization and employee at St. Alphonsus Regional Medical Center 1365044 leases space from Y for physical therapy provider at West; Y provides childcare at their site and gets reimbursed false Jessica Burke Board member of organization and V.P. at U.S. Bank 1334457 payments to them for credit cards; bank fees not included false Scott Gipson board member of organization and owner of Caxton Printers 62117 vendor for printing needs false David Self board member of organization and employee at St. Luke's Health System 5139187 Y provides childcare at their site; St. Luke's reimburses the Y it's costs; St. Luke's purchasing condo in new Downtown facility false Marni McDowell Board member of organization and employee at Micron Technology 1070494 Y provides childcare at their site and gets reimbursed false David Zarkou Board Member of Organization and employee at St. Alphonsus Regional Medical Center 1365044 Leases space from Y for physical therapy provider at West; Y provides childcare at their site and is reimbursed false Kathy Lee Board Member of Organization and employee at St Luke's 5139187 Y provides childcare at their site; St. Luke's reimburses the Y it's costs; St. Luke's purchasing condo in new Downtown facility false Kelci Lucier Board Member of Organization and employee at St Luke's Health System 5139187 Y provides childcare at their site; St. Luke's reimburses the Y it's costs; St. Luke's purchasing condo in new Downtown facility false Tom Corrick Board Member of Organization and Retired Board member of St Luke's Health System 5139187 Y provides childcare at their site; St. Luke's reimburses the Y it's costs; St. Luke's purchasing condo in new Downtown facility false Dwight Edwards Y provides childcare at their site and is reimbursed 5139187 Y provides childcare at their site; St. Luke's reimburses the Y it's costs; St. Luke's purchasing condo in new Downtown facility false 1 2130000 NONE X Use of space 1 172909 NONE 0 Schedule M, Part I Explanations of reporting method for number of contributions Other - Use of space Other - Use of space - Use of city-owned aquatics center Real estate - Other - Land Parcel of land in Caldwell, ID Form 990, Part III, Line 4a-4c Description of program services (Expenses $ 6,046,102 including grants of $ 2,000)(Revenue $ 6,238,379) AQUATICS: Drowning is the second leading cause of accidental death among youth under the age of 18, and Idaho has the third highest rate of drowning in the nation. The YMCA is the leading provider of swim lessons and water safety instruction. Lessons are delivers through partnerships with local school districts, refugee organizations and municipalities, in addition to classes for the general public. Water Fitness classes, including formats specifically design for the aging population and therapy classes including AquAbility that specializes in improving the lives of people with diverse abilities through therapeutic aquatic programs andinstructor education are offered at all locations. Other safe and healthy programs are offered including swim team, water aerobics, scuba, diving, kayaking, and water polo. Over 9,000 people participated in our aquatics programs in 2025, and we provided over $50,000 of direct financial assistance to enable people's participation. Form 990, Part VI, Line 6 Classes of members or stockholders All individuals age eighteen (18) or older who have membership privileges at any facility that is owned by the YMCA or otherwise designated by the board of directors shall be members of the YMCA. A quorum of the members shall consist of twenty five (25) members. If a quorum is present when a vote is taken, the affirmative vote of a majority of the votes represented and voting when the action is taken is the act of the members except to the extent that the articles of incorporation, the bylaws, or applicable law require the vote of a greater number of members. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body Our organization is a public charity open to all without regard to ability to pay. Our members have the right to elect members of the board, but do not receive any distributions of income or assets from the organization. Form 990, Part VI, Line 11b Review of form 990 by governing body The proposed final draft of the 990 is reviewed in detail by members of the Finance Committee (on which some members of the board sit) prior to filing. After any changes from the Finance Committee are incorporated, the draft is emailed to all board members, who are given a week to review and provide comments. The Form 990 is then approved by the Board, with the Board minutes reflecting the approval. Form 990, Part VI, Line 12c Conflict of interest policy The organization regularly and consistently monitors and enforces compliance with the conflict of interest policy. All board members are required to annually submit a conflict of interest questionnaire. Potential conflicts of interest are brought to the attention of the board and are voted on by the board of directors or a committee of the board of directors; only those members who have no direct or indirect interest in the transaction vote on the issue. In addition, staff has a practice of proactively presenting to the board for discussion and approval any proposed contracts between the organization and an entity in which a director has a financial interest. Form 990, Part VI, Line 15a Process to establish compensation of top management official Compensation is reviewed on an annual basis (January) and is determined by the Board of Directors, utilizing National YMCA standards. The CEO compensation review is also a 360 review process which includes input from volunteers, staff and community leaders. A written performance development review is prepared which includes a statement of accomplishments and opportunities for growth for the previous year and goals for the following year, completed jointly by the Chief Executive Officer, Chief Volunteer Officer, and the Chair of the Human Resources Committee, and then reviewed by the Executive Committee. Both the scoring and compensation increases of the CEO follow the same rating system as that used for all other staff of the association. Form 990, Part VI, Line 19 Required documents available to the public Documents are available upon request from the organization. Form 990, Part VIII, Line 2f Other Program Service Revenue Other Program Revenue - Total Revenue: 743873, Related or Exempt Function Revenue: 743873, 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 VIII, Line 11d Other Miscellaneous Revenue Annual Business Dinner - Total Revenue: 17566, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 17566; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Rounding - 1; Total - 1; Form 990, Part XII, Line 2c Selection Process THERE WERE NO CHANGES IN THE OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE CURRENT TAX YEAR. Schedule M, Part I, Line 33 Non reported revenue THE ORGANIZATION RECEIVES PROGRAM SUPPORT SUCH AS MEDIA TIME, ITEMS FOR RAFFLES AND MANY OTHER SMALL MISCELLANEOUS ITEMS THAT ARE NOT REPORTED IN REVENUES.