2023-06-16T23:30:19+00:00 2022-12-31 410746749 CliftonLarsonAllen LLP 8101 West Grandridge Blvd Suite 130 Kennewick WA 99336 990 2022-01-01 910827958 Young Men's Christian Association of the Inland Northwest YOUN 5097779622 1126 N Monroe Spokane WA 992012116 Charles Wells CFO 5097779622 2023-06-16 true CHARLES WELLS 999009999 Emily McCann P01759947 5097351561 2022 2023-04-26 12:10:37Z ALAN LESHER 1126 N Monroe Spokane WA 992012116 15897113 false X WWW.YMCAINW. ORG X 1884 WA THE MISSION OF THE YOUNG MEN'S CHRISTIAN ASSOCIATION OF THE INLAND NORTHWEST IS TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL. THE YMCA OF THE INLAND NORTHWEST IS A DIVERSE ORGANIZATION OF MEN, WOMEN AND CHILDREN OF ALL AGES AND FROM ALL WALKS OF LIFE WHO BELIEVE THAT LASTING PERSONAL AND SOCIAL CHANGE CAN ONLY COME ABOUT WHEN WE ALL WORK TOGETHER TO STRENGTHEN OUR COMMUNITY. WITH A COMMITMENT TO EMPOWERING CHILDREN AND TEENS TO REACH THEIR FULL POTENTIAL, IMPROVING INDIVIDUAL AND COMMUNITY WELL-BEING, AND PROVIDING SUPPORT AND INSPIRING POSITIVE ACTION, THE YMCA ENSURES THAT EVERY INDIVIDUAL HAS ACCESS TO THE ESSENTIALS NEEDED TO LEARN, GROW AND THRIVE IN SAFE, ACCESSIBLE ENVIRONMENTS. YMCA MEMBERSHIP AND PROGRAMS ARE OPEN TO ALL. FEES ARE KEPT AS AFFORDABLE AS POSSIBLE, WITH AN INCOME-BASED SLIDING SCALE AND FINANCIAL ASSISTANCE AVAILABLE ON A CASE-BY-CASE BASIS. TO ELIMINATE FINANCIAL BARRIERS, FEES CAN BE WAIVED. 35 35 1006 1016 0 0 7048220 3319135 9193670 11582825 17180 125079 519913 763019 16778983 15790058 0 0 10080140 11571798 3689 1191 204718 5756620 6557887 15840449 18130876 938534 -2340818 44101218 43474254 12721180 14416945 31380038 29057309 X The mission of the YMCA of the Inland Northwest is to put Christian Principles into practice through programs that build healthy spirit, mind and body for all. The YMCA of the Inland Northwest is a diverse organization of men, women and children of all ages and from all walks of life who believe that lasting personal and social change can only come about when we all work together to strengthen our community. With a commitment to empowering children and teens to reach their full potential, improving individual and community well-being, and providing support and inspiring positive action, the YMCA ensures that every individual has access to the essentials needed to learn, grow and thrive in safe, accessible environments. YMCA membership and programs are open to all. Fees are kept as affordable as possible, with an income-based sliding scale and financial assistance available on a case-by-case basis. To eliminate potential financial barriers, fees can be waived. false false 8957699 0 8906361 Healthy Living The YMCA is a leading voice on health and well-being. We bring families closer together, encourage healthy lifestyles, and foster connections through fitness, sports, fun, and shared interests. As a result, 33,755 people in our community are receiving the support, guidance, and resources they need to achieve greater health in spirit, mind and body. This is particularly important as our nation struggles with an obesity crisis, families struggle with work/life balance, and individuals search for personal fulfillment and social connection. Our programs are accessible, affordable, and open to all faiths, backgrounds, abilities, and income levels. In 2022, we provided $858,370 in financial assistance to people who otherwise would have faced economic barriers to participation. Health, Well-being and Fitness are cornerstones of the YMCA. Group exercise classes are available for all ages, activity levels and interests. Healthy lifestyles education and support programs are offered that specifically address areas such as cardiac rehabilitation, diabetes prevention and childhood obesity. Wellness Coaches provide guidance with personal fitness at all levels. The following unique programs serve targeted populations with specific health and wellness needs, at no cost. * LIVESTRONG at the YMCA is a holistic program for cancer survivors combining physical activity, caring relationships and stress reduction techniques to improve the quality of their lives. * Pathways to Wellness is an individualized program created with health care providers from CHAS Health Clinics, a Federally Qualified Health Center in Spokane, for low-income patients compromised by chronic disease. Sports and Recreation activities and programs bring people together with shared athletic and recreational interests. Youth Sports programs teach new skills, teamwork, and sportsmanship. Fun and love for the game is emphasized over winning. Aquatics programs offer a wide variety of water activities for all ages. Grant funding provides for low-income children to receive swim lessons at the Y for no charge, promoting water safety for all. Family Time is encouraged throughout the facilities. Everything from the design of the buildings, including dedicated Family Activity Centers, to the programs we offer promotes families having fun and growing together. No-cost special events for families are offered at each branch and off-site at various locations for members, program participants and the community throughout the year. 6189739 0 2676464 YOUTH DEVELOPMENT We believe that all children 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, School Age Afterschool Child Care, Teen Programs, and Day and Resident Camps, offer a range of experiences that enrich cognitive, social, physical, and emotional growth. Youth Development Programs impact numerous young lives in our community. Subsidies and direct financial assistance make participation possible. In 2022, we provided $242,147 in financial assistance to youth who otherwise would have faced economic barriers to participation. Early Learning Programs are for our youngest children, ages 4 weeks to 6 years. We use developmentally appropriate curriculum for these infants, toddlers, and preschoolers. It is our commitment to ensure access to an environment and programming that fosters a love of learning and prepares each child for Kindergarten. Parents play an important role in policy and program decisions. The Central Y Childcare Center is participating in a Department of Early Learning pilot program to establish statewide quality standards for childcare providers equipping children with skills and confidence for Kindergarten and classroom success. School Age Child Care includes licensed before- and after-school child care serving 17 elementary schools in 4 local school districts as well as full day programming on school holidays and summer vacation. Structured time includes dedicated reading time, fun games that reinforce classroom learning, field trips, and daily physical activity. We provide individual attention at the end of their day to make sure each child is progressing. Summer Day Camps offer learning opportunities in a more casual setting. Weekly themes give children the choice to pursue individual interests. A variety of indoor and outdoor activities keep children busy, engaged and entertained throughout the summer months. Summer Food Service Program reduces food insecurity through the summer months for all children in our programs as well as community outreach to low-income neighborhoods. Any child can access meals through the Y, or at any of our outreach sites. Last year we provided 40,526 summer meals and 43,690 snacks at our six locations, including three branches. The Teen Centers offer youth ages 12-18 a safe place to develop healthy relationships with caring adults and peers. Purposeful social time is scheduled each weekend with fun activities, guest speakers and fellowship. Teen Programs improve the quality of life for vulnerable youths from all backgrounds, equipping them to become our future leaders through: * Life-changing mentoring relationships with caring adults * Sustainable life skills through gardening and greenhouse production * Engaging with the community as productive members of society * Motivation through setting and achieving reachable goals * Guidance on basic workplace expectations and job skills preparing tomorrow's workforce * Tutoring assistance fostering student engagement and supporting academic achievement * Team building activities developing social and emotional skills required for strong character * Community service projects teaching the value of giving back and instilling a sense of belonging * Leadership opportunities developing confidence and competence to achieve goals and success in life YMCA Camp Reed provides a comprehensive resident camping program on Fan Lake approximately 35 miles north of Spokane. Programming includes: * Summer resident camp for youth ages 8-14 * Leadership training programs for teens ages 16-18 * Mini-camp for youth ages 6-8 Camp Reed specializes in traditional, resident summer camp activities including arts & crafts, target sports, mountain biking, waterfront activities, and drama. Camp programs also encourage and facilitate opportunities for personal growth and youth development. Camp activities are under the supervision of mature, trained staff and emphasize fun, leadership development, self-esteem, socialization, building confidence and an appreciation of nature. Camp Reed is also utilized by many local non-profit community organizations and schools for youth programs, outdoor education and retreats. 191244 0 159363 Social Responsibility: Giving back and providing support to our neighbors Our YMCA believes in giving back and supporting our neighbors. We have been listening and responding to our community's most critical social needs for more than 135 years. YMCA programs, such as the Retired Senior Volunteer Program, Military Outreach, Volunteer Opportunities and the Annual Support Campaign, are examples of how we deliver training, resources, and support that empower our neighbors to effect change, bridge gaps, and overcome obstacles. Retired Senior Volunteer Programs build a stronger community through partnerships that impact the needs of community based non-profit organizations. In helping others, seniors find value and purpose in their lives. Active participation in community life leads to improved physical, mental, emotional and spiritual health, which in turn helps prevent isolation and illness. The YMCA's Retired and Senior Volunteer program fills this need and is open to all seniors age 55 years or older. In 2022, the total number of contributed volunteer hours equaled 59,583, valued at $1,894,739 by Independent Sector. Military Outreach Initiative provides free memberships to family members of active duty military serving overseas. Our YMCA offers support and resources for families of those who serve our country during a time of stress. Volunteerism at the YMCA gives business and community leaders, parents, teens, and individuals the opportunity to give back by becoming involved in programs important to them and the community. Volunteers serve as coaches, instructors and motivators to people of all ages. Many provide key support in the YMCA's annual support campaign. Some serve on advisory boards and committees providing a high caliber of leadership. In 2022, 850 volunteers gave 22,477 hours of their time and talent to the YMCA. This time is valued at $714,768 by Independent Sector. The Annual Support Campaign allows for children, families, and people of all ages to enjoy the programs and services the YMCA has to offer. We rely on the generosity of our community to achieve our fundraising goal which underwrites program costs and memberships for the less privileged in our community. Together we make a difference in the lives of those we serve, every day. 0 0 60721 OTHER PROGRAM SERVICES REVENUE INCLUDES TEEN PROGRAMS AND CLIMBING WALL. 60721 15338682 true true false false false false false false true true false true true true true false true false false false false false false true false false false false true false false false false false false false false false false false false false true false false false true 27 0 1006 true false false false false false true true false false false false false false X 35 35 false false false false true true false true true false true true false true true true true true true true false X X CHARLES WELLS 5097779622 1126 N MONROE SPOKANE WA 992012116 Bryan Cox DIRECTOR & CHAIR (through 4/2022) 0.1 0.1 X X 0 0 0 Cora Whitney DIRECTOR & CHAIR 0.1 X X 0 0 0 Greg Hesler DIRECTOR & SECRETARY 0.1 X X 0 0 0 Katie Burton DIRECTOR & TREASURER 0.1 X X 0 0 0 Steve Utt DIRECTOR & VICE CHAIR 0.1 X X 0 0 0 Allison Connelly DIRECTOR 0.1 X 0 0 0 Ben Krauss DIRECTOR 0.1 X 0 0 0 Bill Perry DIRECTOR 0.1 X 0 0 0 Brennan Floyd DIRECTOR 0.1 X 0 0 0 Cameron Schwehr DIRECTOR (through 3/2022) 0.1 X 0 0 0 Dale McLaughlin DIRECTOR 0.1 X 0 0 0 Dave Cotton DIRECTOR 0.1 X 0 0 0 George Hampton DIRECTOR 0.1 X 0 0 0 Gerry Bulger DIRECTOR 0.1 X 0 0 0 Gregg Amend DIRECTOR (through 4/2022) 0.1 X 0 0 0 Heidi Moser DIRECTOR 0.1 X 0 0 0 Jake Closson DIRECTOR 0.1 X 0 0 0 Jerid Keefer DIRECTOR 0.1 X 0 0 0 Jim Morrison DIRECTOR (through 4/2022) 0.1 X 0 0 0 John Craig DIRECTOR 0.1 0.1 X 0 0 0 Juliet Groth DIRECTOR 0.1 X 0 0 0 KayCee Murray DIRECTOR 0.1 X 0 0 0 Kendon Perry DIRECTOR 0.1 X 0 0 0 Kyndra Gamache DIRECTOR 0.1 X 0 0 0 Mark Neupert DIRECTOR (through 4/2022) 0.1 X 0 0 0 Natalie Johnston DIRECTOR 0.1 X 0 0 0 Paul Davis DIRECTOR 0.1 0.1 X 0 0 0 Paul Ellyson DIRECTOR 0.1 X 0 0 0 Rich Hagelin DIRECTOR 0.1 X 0 0 0 Rustin Hall DIRECTOR 0.1 X 0 0 0 Shayne Goff DIRECTOR 0.1 X 0 0 0 Shelly Colomb DIRECTOR 0.1 X 0 0 0 Steve Felker DIRECTOR 0.1 X 0 0 0 Suzanne O'Neil DIRECTOR 0.1 X 0 0 0 Todd Harnetiaux DIRECTOR 0.1 X 0 0 0 Alan Lesher CEO 40.0 1.0 X 187559 0 23457 Charles Wells CFO 40.0 1.0 X 126220 0 7787 Christine Brischle GROUP VP 40.0 1.0 X 108690 0 8907 422469 0 40151 3 false true false DAXCO LLC PO BOX 162087 ATLANTA GA 303212087 VARIOUS SOFTWARE SERVICES 224552 BLACK REALTY MANAGEMENT 801 W RIVERSIDE AVE SUITE 300 SPOKANE WA 99201 REALTY MANGAEMENT COMPANY 184997 BCI CREATIVE 15204 N SCRIBNER BRANCH RD SPOKANE WA 99217 MARKETING SERVICES 139275 FLYNN BEC LP PO BOX 19068 SPOKANE WA 99219 CONSTRUCTION/ROOFING SERVICES 119763 ADP LLC PO BOX 842875 BOSTON MA 022842875 PAYROLL/HR SOFTWARE SERVICES 103626 5 56000 0 0 92941 2553094 617100 104320 3319135 Healthy Living 8906361 8906361 Youth Development 2676464 2676464 Social Responsibility 0 0 0 0 0 0 11582825 123079 0 0 123079 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2000 0 0 0 2000 2000 0 0 2000 307432 48306 259126 0 259126 0 0 0 0 0 0 108972 58749 50223 0 0 50223 Other Revenue 813410 171724 0 0 171724 City of Spokane Valley Pool Reimbursement 813410 281946 0 0 281946 0 0 0 0 0 0 0 0 453670 15790058 11582825 0 888098 0 0 0 0 0 0 0 0 481197 0 481197 0 0 0 0 9277539 8358821 787243 131475 375287 285198 83256 6833 862856 730557 119189 13110 574919 486769 79415 8735 0 0 0 0 20311 0 20311 0 58752 0 58752 0 0 0 0 0 1191 1191 0 0 0 0 823600 305730 516262 1608 134109 33147 92329 8633 832524 802040 7030 23454 0 0 0 0 0 0 0 0 1978503 1827709 146837 3957 86556 83025 3200 331 0 0 0 0 60442 27383 33058 1 294553 264308 29458 787 184481 183755 154 572 781940 770644 11296 0 254196 220517 33480 199 FOOD & BEVERAGES 274571 267305 6774 492 OTHER TAXES 192069 188564 3505 0 EQUIPMENT, REPAIR AND RENTAL 184360 141198 42647 515 396920 362012 32083 2825 18130876 15338682 2587476 204718 0 0 0 0 13181855 3909016 228483 0 1873817 1773333 205954 246712 0 0 0 0 0 0 26733 19287 192219 92769 39504600 17876485 18476317 21628115 0 3653069 0 9704956 5068903 210884 112500 0 6970550 44101218 43474254 1132368 1261813 0 0 400978 597962 0 0 0 0 0 0 11185911 9871008 0 0 1923 2686162 12721180 14416945 31276143 24478679 103895 4578630 31380038 29057309 44101218 43474254 -2340818 18089 0 X false true X true true true X 14233580 12564768 1478330 8134045 3168853 39579576 5091421 7106053 10244692 8107845 11591109 42141120 0 0 0 19325001 19670821 11723022 16241890 14759962 81720696 54626 46177 53977 63851 43120 261751 0 893745 883543 0 0 1777288 54626 939922 937520 63851 43120 2039039 79681657 485038 87756 87828 9180 123079 792881 0 485038 87756 87828 9180 123079 792881 0 495098 1071413 293894 574728 815508 3250641 20305137 20829990 12104744 16825798 15698549 85764218 0.9291 0.9308 0.01 0.01 X Schedule A, Part III, Line 12 Explanation for Other Income Other Income Fundraising Events Inventory Sales Schedule A, Part III, Line 12 Other Income DESCRIPTION - , COLUMN A - 495098.0, COLUMN B - 1071413.0, COLUMN C - 293894.0, COLUMN D - 574728.0, COLUMN E - 815508.0, COLUMN F - 3250641.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2201325 11100 -353302 92941 1766182 2001919 26677 260103 87374 2201325 1850501 16695 230106 95383 2001919 1593002 11154 326754 80409 1850501 1704674 29575 -63483 77764 1593002 0.759 0.241 0.0 false true true 6279910 6279910 27116556 11984091 15132465 729433 694635 34798 5378701 5197759 180942 21628115 Investments in LLC's 5068903 F 5068903 DUE FROM RELATED ORGANIZATIONS 4328511 RIGHT OF USE ASSETS 2642039 6970550 CHARITABLE GIFT ANNUITY 1835 LEASE LIABILITY 427989 DUE TO OTHER ORGANIZATIONS 696 LEASE LIABILITY 2255642 2686162 X Schedule D, Part V, Line 4 Intended uses of endowment funds THE ENDOWMENT FUNDS ARE TO BE USED TO SUPPORT THE MISSION-BASED PROGRAMS OF THE YMCA OF THE INLAND NORTHWEST. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote YMCA and the Endowment Fund are nonprofit corporations exempt under Internal Revenue Code Section 501(c)(3) from taxes on all income except that generated from its debt-financed leased facilities. There was no income tax liability in 2022 or 2021. Management evaluated YMCA's tax positions and concluded that YMCA had taken no uncertain tax positions that require adjustment to the combined financial statements to comply with Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 740-10. CAMP REED AUCTION 251444 0 251444 0 0 0 0 0 27966 TEE OFF FOR TEENS 50653 0 50653 0 0 0 0 0 15340 1 5335 0 5335 0 0 0 0 0 5000 307432 0 307432 0 0 0 0 0 48306 48306 259126 X X X false false false false false false false false false Alan Lesher CEO 187559 0 0 0 0 0 16327 0 7130 0 211016 0 0 0 Form 990, Part III, Line 4d Description of other program services (Expenses $ 0 including grants of $ 0)(Revenue $ 60,721) OTHER PROGRAM SERVICES REVENUE INCLUDES TEEN PROGRAMS AND CLIMBING WALL. Form 990, Part VI, Line 6 Classes of members or stockholders THE YMCA HAS MEMBERS. MEMBERS SHALL BE THOSE PEOPLE WHO JOIN THE YMCA TO PARTICIPATE IN PROGRAMS OR ACTIVITIES WITHIN THE TERMS OF MEMBERSHIP AS DETERMINED BY MANAGEMENT OF THE YMCA AND MEMBERS OF THE YMCA BOARD OF DIRECTORS. THE BOARD OF DIRECTORS SHALL ESTABLISH THOSE SUBCATEGORIES FOR MEMBERS AS THEY SHALL SEE FIT. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body MEMBERS SHALL HAVE THE PRIVILEGE OF VOTING AT ALL GENERAL MEETINGS OF THE YMCA. AT SUCH MEETING, THERE SHALL BE ELECTED BY THE MEMBERS, A BOARD OF DIRECTORS. Form 990, Part VI, Line 11b Review of form 990 by governing body THE YMCA'S 2022 FORM 990 WAS PROVIDED TO THE KEY OFFICERS OF THE BOARD OF DIRECTORS AND IT'S CORPORATE ATTORNEY FOR REVIEW. Form 990, Part VI, Line 12c Conflict of interest policy MEMBERS OF THE BOARD OF DIRECTORS COMPLETE THE YMCA'S CONFLICT OF INTEREST DISCLOSURE ANNUALLY. THE CEO REVIEWS THE DOCUMENTS FOR COMPLETENESS AND CONFLICTS REQUIRING FURTHER ACTION. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE CEO'S ANNUAL PERFORMANCE ASSESSMENT IS COMPLETED BY THE BOARD OFFICERS AND A SPECIAL COMMITTEE OF THE BOARD. THIS IS THEN REVIEWED WITH THE BOARD OF DIRECTORS ALONG WITH THE RECOMMENDED SALARY ADJUSTMENT. SALARY ADJUSTMENTS ARE BASED ON THE SALARY ADMINISTRATION GUIDELINE RECOMMENDATIONS PUBLISHED BY THE HUMAN RESOURCES TASK FORCE OF THE YMCA OF THE USA AND ON THE SALARY AND WAGES GUIDELINES INCLUDED IN THE ANNUAL YMCA OPERATING BUDGET AS APPROVED BY THE BOARD OF DIRECTORS. Form 990, Part VI, Line 15b Process to establish compensation of other employees OTHER OFFICER AND KEY EMPLOYEE ANNUAL PERFORMANCE ASSESSMENTS ARE COMPLETED BY THE CEO WITH INPUT FROM KEY ADVISORY BOARD MEMBERS WHO STAFF COMMITTEES TO WHICH THESE EMPLOYEES REPORT. SALARY ADJUSTMENTS ARE BASED ON THE SALARY ADMINISTRATION GUIDELINE RECOMMENDATIONS PUBLISHED BY THE HUMAN RESOURCES TASK FORCE OF THE YMCA OF THE USA AND ON THE SALARY AND WAGES GUIDELINES INCLUDED IN THE ANNUAL OPERATING BUDGET AS APPROVED BY THE BOARD OF DIRECTORS. Form 990, Part VI, Line 19 Required documents available to the public GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THE YMCA'S ANNUAL REPORT IS POSTED ON THE ORGANIZATION'S WEBSITE AND IS MAILED TO DONORS AND OTHER INTERESTED PARTIES UPON REQUEST. THE 990, ANNUAL REPORT, AND FINANCIAL STATEMENTS ARE AVAILABLE ON THE GUIDESTAR WEBSITE. CONFLICT OF INTEREST DOCUMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC. 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: ; YMCA ENDOWMENT FUND 1126 N MONROE SPOKANE WA 99201 911591275 ACCOMPLISH DONOR DESIGNATED PROJECTS WA 501(c)(3) Type II NA false CENTRAL Y OWNER LLC 1126 N MONROE SPOKANE WA 99201 261541561 BUSINESS INVESTMENT WA NA Related -100686 5068900 true true 0.5 false false true false false false false false false false true false false false false false true false false