2023-02-13T13:31:57-05:00 2022-03-31 010493997 ONE RIVER CPAS 46 FIRSTPARK DRIVE OAKLAND ME 049635362 990 2021-04-01 010344605 WATERVILLE AREA BOYS & GIRLS CLUB WATE 2078730684 126 NORTH STREET WATERVILLE ME 04901 KEN WALSH CEO 2078730684 2023-01-11 true KEN WALSH 999009999 ALISON A LORENZ CPA P01046292 2078731603 2023-02-06 2021 2023-03-07 01:45:13Z KEN WALSH 126 NORTH STREET WATERVILLE ME 04901 3310727 false X WWW.CLUBAYC.ORG X 1976 ME TO INSPIRE AND ENABLE ALL YOUNG PEOPLE AND THEIR FAMILIES TO REALIZE THEIR FULL POTENTIAL. 20 20 0 125 0 1013935 1915376 1109942 1382557 12313 12794 0 2136190 3310727 0 0 1191630 1484490 0 0 405703 406351 1597333 1890841 538857 1419886 2916886 4370277 0 2916886 4370277 X TO INSPIRE AND ENABLE ALL YOUNG PEOPLE AND THEIR FAMILIES, TO REALIZE THEIR FULL POTENTIAL AS PRODUCTIVE, RESPONSIBLE, AND CARING CITIZENS. false false 881639 772080 AFTER SCHOOL PROGRAM: THE AFTER SCHOOL PROGRAM PROVIDES CHILDREN WITH A NUTRITIOUS MEAL AFTER SCHOOL, A WIDE VARIETY OF ACTIVITIES IN STATE-OF- THE-ART FACILITIES, AND A FUN ATMOSTPHERE FOR AGES 6 TO 12. 108887 83940 THE ATHLETIC PROGRAM IS COMPRISED OF SEVERAL ACTIVITIES WITH THE ULTIMATE INTENTION OF THE PROMOTION OF HEALTH AND FITNESS. SUMMER ENRICHMENT PROGRAM: THE SUMMER ENRICHMENT PROGRAM PROVIDES CHILDREN WITH NUTRITIOUS MEALS DURING THE SUMMER MONTHS, A WIDE VARIETY OF ACTIVITIES IN STATE-OF-THE-ART FACILITIES, AND A FUN ATMOSPHERE FOR AGES 6 TO 12. 900315 526537 ALL OTHER PROGRAMS INCLUDING THE FOLLOWING: AFTER SCHOOL RSU 18, KARATE, KIDS KITCHEN, NORTH END B&G CLUB, SUMMER FOOD AND THE TEEN CENTER. 900315 526537 1890841 true true false false false false false false false true true false false true false true false true false false false false false false false false false false false true false false false false false false false false true false false false false true false false false true X 0 0 0 false false false false false false false false false false false false false false X 20 20 false false false false false false false true true false true true true true true true true true true true false X X KEN WALSH 2078730684 126 NORTH STREET WATERVILLE ME 04901 KEN WALSH CEO 40.00 X 0 159871 12903 DENNIS WORSTER FINANCE DIRE 40.00 X 0 81773 3964 FELICIA LAMBERT SECRETARY 40.00 X 0 52055 7734 AMY BERNATCHEZ CHAIR 1.00 X X 0 0 0 PAUL BOUDREAU BOARD DIRECT 1.00 X 0 0 0 CHRISTINE DEVINE BOARD DIRECT 1.00 X 0 0 0 CAROLYN GREENE BOARD DIRECT 1.00 X 0 0 0 PETER HARRIS BOARD DIRECT 1.00 X 0 0 0 RAY HASKELL BOARD DIRECT 1.00 X 0 0 0 SUE HAWKES BOARD DIRECT 1.00 X 0 0 0 CHUCK HAYS BOARD DIRECT 1.00 X 0 0 0 JAMES HUGHES TREASURER 1.00 X X 0 0 0 SCOTT JONES PAST CHAIR 1.00 X X 0 0 0 BRIAN KELLY BOARD DIRECT 1.00 X 0 0 0 BRIAN LACOMTE BOARD DIRECT 1.00 X 0 0 0 JAMES LALIBERTY BOARD DIRECT 1.00 X 0 0 0 CRAIG LARRABEE BOARD DIRECT 1.00 X 0 0 0 ANDREW LIVINGSTON BOARD DIRECT 1.00 X 0 0 0 DAVID LOCKMAN BOARD DIRECT 1.00 X 0 0 0 MEAGHAN MALONEY BOARD DIRECT 1.00 X 0 0 0 ROY MILLER BOARD DIRECT 1.00 X 0 0 0 ERIK NADEAU BOARD DIRECT 1.00 X 0 0 0 JOSEPH REISERT BOARD DIRECT 1.00 X 0 0 0 293699 24601 false true false 2625 880185 1032566 769400 1915376 PROGRAM FEES 713940 787179 787179 OTHER REVENUE 713940 579647 579647 RENTAL FEES 713940 15731 15731 1382557 12794 12794 3310727 1382557 12794 1274569 1274569 118294 118294 91627 91627 43589 43589 5773 5773 42142 42142 2761 2761 14 14 5589 5589 PROGRAM SUPPLIES 250360 250360 GRANT PROGRAM EXPENSE 45733 45733 OTHER EXPENSES 10390 10390 1890841 1890841 0 0 248482 93702 765000 5589 759411 853205 859197 1815199 2657967 2916886 4370277 0 0 X 1259081 2706097 1657805 1664180 2916886 4370277 2916886 4370277 X 1419886 33011 494 X false true X true true true X 781996 1339896 1127664 1013935 1915376 6178867 781996 1339896 1127664 1013935 1915376 6178867 3807047 2371820 12611 25260 27222 12313 12794 90200 6269067 4564531 0.37830 0.44900 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 853205 46475 34812 5671 859197 600733 282424 25588 4364 853205 636033 26250 -36828 20743 3979 600733 291202 332851 26689 11629 3080 636033 273707 28710 9074 2141 291202 0.01450 0.24300 0.74250 true true true 765000 5589 759411 759411 DUE FROM AFFILIATES 1840559 BENEFICIAL INT IN PERPETUAL TRUSTS 817408 2657967 X 3942669 33011 10200 588731 631942 3310727 3310727 2489278 10200 588237 598437 1890841 1890841 SCHEDULE D, PAGE 2, PART V, LINE 4 THE ORGANIZATION HAS ADOPTED INVESTMENT AND SPENDING POLICIES, APPROVED BY THE BOARD OF DIRECTORS, FOR ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE A SUBSTANTIAL AND REASONABLY STABLE STREAM OF INCOME TO SUPPORT THE OPERATING BUDGET OF THE ORGANIZATION AND TO ACHIEVE THIS RESULT IN PERPETUITY WHILE PRESERVING AND ENHANCING THE TOTAL VALUE OF THE ENDOWMENT. SCHEDULE D, PAGE 3, PART X THE ORGANIZATIONS ARE EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE AND HAVE BEEN DETERMINED NOT TO BE PRIVATE FOUNDATIONS UNDER SECTION 509(A)(2) OF THE CODE. IN ADDITION, THE ORGANIZATIONS QUALIFY FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A). MANAGEMENT BELIEVES THERE ARE NO UNCERTAIN TAX POSITIONS WITH THE INTERNAL REVENUE SERVICE THAT REQUIRE DISCLOSURE IN ITS FINANCIAL STATEMENTS. THE ORGANIZATIONS ARE CURRENTLY OPEN TO AUDIT UNDER THE STATUTE OF LIMITATIONS BY THE INTERNAL REVENUE SERVICE AND STATE TAXING AUTHORITIES FOR THE YEARS ENDING MARCH 31, 2019 THROUGH 2022. SCHEDULE D, PAGE 4, PART XI, LINE 2D CHANGE IN VALUE PERPETUAL TRUSTS 494 IN-KIND CONTRIB OF ADMIN SERVICES 588,237 SCHEDULE D, PAGE 4, PART XII, LINE 2D IN-KIND CONTRIBUTIONS OF ADMIN SERVICES 588,237 X X X false false false false false false false false false KEN WALSH CEO 159871 12903 172774 X 1 765000 FMV X SUPPLIES 1 4400 false false false FORM 990, PAGE 2, PART III, LINE 4D ALL OTHER PROGRAMS INCLUDING THE FOLLOWING: AFTER SCHOOL RSU 18, KARATE, KIDS KITCHEN, NORTH END B&G CLUB, SUMMER FOOD AND THE TEEN CENTER. FORM 990, PART V PART V, QUESTION 2A - ALL PAYROLL IS PAID THROUGH THE ALFOND YOUTH CENTER. WAGES, TAXES AND BENEFITS ARE ALLOCATED TO BGCA AND YMCA DEPARTMENTS BASED ON THE ELECTRONIC TIME CLOCK SYSTEM. FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF THE RETURN IS REVIEWED BY MANAGEMENT AND THE FINANCE COMMITTEE AND THEN PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL BEFORE FILING THE FORM 990 WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C EACH BOARD MEMBER IS GIVEN A CONFLICT OF INTEREST SHEET WHEN THEY JOIN IN WHICH THEY WOULD INDICATE IF ANY CONFLICTS EXIST. THIS IS REVIEWED BY THE BOARD OF DIRECTORS ON AN ANNUAL BASIS. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS COMPARES OFFICER AND KEY EMPLOYEE WAGES TO LOCAL STANDARDS. PAY INCREASES ARE BASED ON INFLATION AND CONTRACTUAL AGREEMENTS. FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD OF DIRECTORS COMPARES OFFICER AND KEY EMPLOYEE WAGES TO LOCAL STANDARDS. PAY INCREASES ARE BASED ON INFLATION AND CONTRACTUAL AGREEMENTS. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST MADE TO THE ORGANIZATION AT ITS MAIN LOCATION IN WATERVILLE, MAINE. FORM 990, PART XI, LINE 9 CHANGE IN VALUE PERPETUAL TRUSTS 494 IN-KIND CONTRIB OF ADMIN SERVICES 588,237 IN-KIND CONTRIBUTIONS OF ADMIN SERVICES -588,237 TOTAL 494 ALFOND YOUTH CENTER 126 NORTH STREET WATERVILLE ME 04901 043341661 ME 501C3 7 N/A false WATERVILLE AREA YMCA 126 NORTH STREET WATERVILLE ME 04901 010283465 ME 501C3 7 ALFOND YOUTH CENTER false false false false false false false false false false false false true false false false false false false false ALFOND YOUTH CENTER M 588237 COST SCHEDULE R PART II (B) PRIMARY ACTIVITY FOR BOTH ALFOND YOUTH CENTER AND WATERVILLE AREA YMCA - RECREATIONAL PROGRAMMING FOR YOUTH AND ADULTS