2025-06-16T10:54:44+00:00 2024-12-31 410746749 CliftonLarsonAllen LLP 2001 16TH Street Suite 1700 Denver CO 80202 990 2024-01-01 910827958 Young Men's Christian Association of the Inland Northwest YOUN 5097779622 1126 N Monroe Spokane WA 992012116 Nicolle Laporte CFO 5097779622 2025-06-16 true true Becky Dettmann CPA P01408585 3037795710 2025-06-16 2024 2025-03-06 01:10:19Z Kaylan Sisco 1126 N Monroe Spokane WA 992012116 22463742 false X WWW.YMCAINW. ORG X 1884 WA 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 memberships 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. 32 32 1151 1044 0 3237985 3287988 15675751 15675751 273219 273219 993927 943924 20180882 20180882 0 0 0 0 13764787 13764787 5755 5755 297504 7360266 7360266 21130808 21130808 -949926 -949926 41791281 39684467 14055877 13212028 27735404 26472439 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 10503606 0 12358255 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, 33,116 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 2024, we provided $1,013,338 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. 7481615 0 3229941 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 2024, we provided $549,336 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 22,344 summer meals and 35,824 snacks at our five 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. 201821 0 0 Social Responsibility: 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 2024, the total number of contributed volunteer hours equaled 66,826, valued at $2,324,877 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 2024, 986 volunteers gave 25,852 hours of their time and talent to the YMCA. This time is valued at $899,391 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 87555 OTHER PROGRAM SERVICES REVENUE INCLUDES TEEN PROGRAMS AND THE CLIMBING WALL. 87555 18187042 true true false 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 true false false false false true true true false false true 18 0 true 1151 true false false false false false true true false false false false false false X 32 32 false false false false true true false true false false true true false true true true true true true false false false X X Nicolle Laporte 5097779622 1126 N MONROE SPOKANE WA 992012116 Greg Hesler DIRECTOR & SECRETARY 0.1 0.0 X X 0 0 0 Katie Burton DIRECTOR & VICE CHAIR 0.1 0.0 X X 0 0 0 Shelly Colomb DIRECTOR & TREASURER 0.1 0.0 X X 0 0 0 Steve Utt DIRECTOR & CHAIR 0.1 0.0 X X 0 0 0 Ben Krauss DIRECTOR 0.1 0.0 X 0 0 0 Bill Perry DIRECTOR 0.1 0.0 X 0 0 0 Brennan Floyd DIRECTOR 0.1 0.0 X 0 0 0 Cora Whitney DIRECTOR (THROUGH 4/2024) 0.1 0.1 X 0 0 0 Dale McLaughlin DIRECTOR 0.1 0.0 X 0 0 0 Dave Cotton DIRECTOR 0.1 0.0 X 0 0 0 Erin Williams Heuter DIRECTOR 0.1 0.0 X 0 0 0 Frank Velazquez DIRECTOR 0.1 0.0 X 0 0 0 George Hampton DIRECTOR (THROUGH 4/2024) 0.1 0.0 X 0 0 0 Gerry Bulger DIRECTOR 0.1 0.0 X 0 0 0 Heidi Moser DIRECTOR 0.1 0.0 X 0 0 0 Jake Closson DIRECTOR 0.1 0.0 X 0 0 0 Jerid Keefer DIRECTOR (THROUGH 4/2024) 0.1 0.0 X 0 0 0 John Browne DIRECTOR 0.1 0.0 X 0 0 0 John Craig DIRECTOR 0.1 0.1 X 0 0 0 Juliet Groth DIRECTOR 0.1 0.0 X 0 0 0 KayCee Murray DIRECTOR 0.1 0.0 X 0 0 0 Kendon Perry DIRECTOR 0.1 0.0 X 0 0 0 Kevin Smith DIRECTOR 0.1 0.0 X 0 0 0 Logan Stroud DIRECTOR 0.1 0.0 X 0 0 0 Michael Tillis DIRECTOR 0.1 0.0 X 0 0 0 Natalie Johnston DIRECTOR 0.1 0.0 X 0 0 0 Paul Davis DIRECTOR 0.1 0.1 X 0 0 0 Paul Ellyson DIRECTOR 0.1 0.0 X 0 0 0 Phil Haugen DIRECTOR 0.1 0.0 X 0 0 0 Rich Hagelin DIRECTOR 0.1 0.0 X 0 0 0 Rona Ritchie DIRECTOR 0.1 0.0 X 0 0 0 Rustin Hall DIRECTOR 0.1 0.0 X 0 0 0 Shayne Goff DIRECTOR (THROUGH 4/2024) 0.1 0.0 X 0 0 0 Susan Stacey DIRECTOR 0.1 0.0 X 0 0 0 Suzanne O'Neil DIRECTOR 0.1 0.0 X 0 0 0 Todd Harnetiaux DIRECTOR 0.1 0.0 X 0 0 0 Alan Lesher CEO 40.0 1.0 X 195762 0 42931 Nicolle Laporte CFO 40.0 1.0 X 125677 0 7452 Aleisha Colvin GROUP VP 40.0 0.0 X 107371 0 17738 Christine Brischle GROUP VP 40.0 0.0 X 121006 0 9921 549816 0 78042 4 false true false LYDIG CONSTRUCTION 11001 E MONTGOMERY DR SPOKANE VALLEY WA 99206 CONSTRUCTION SERVICES 414626 MCKINSTRY LOCKBOX PO BOX 3895 SEATTLE WA 98124 CONSTRUCTION SERVICES 166542 BCI CREATIVE 15204 N SCRIBNER BRANCH RD SPOKANE WA 99217 MARKETING SERVICES 138165 3 22927 0 50003 58000 2259201 897857 99391 3287988 Healthy Living 713940 12358225 12358225 Youth Development 713940 3229941 3229941 Social Responsibility 713940 87585 87585 0 0 0 0 15675751 273427 0 0 273427 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2148339 0 2148547 0 -208 0 -208 0 0 -208 228234 50003 65100 163134 0 163134 0 0 0 0 0 0 142195 69213 72982 0 0 72982 Other Revenue 713940 145326 0 0 145326 City of Spokane Valley Pool Reimbursement 713940 562482 0 0 562482 0 0 0 0 0 0 0 707808 20180882 15675751 0 1217143 0 0 0 0 0 0 0 0 371823 0 371823 0 0 0 0 0 11304104 10129712 982718 191674 408944 325632 72414 10898 772323 668655 85407 18261 907593 773076 113404 21113 0 0 0 0 12626 0 12626 0 39944 0 39944 0 0 0 0 0 5755 5755 0 0 0 0 859359 349305 510054 0 153699 30093 108689 14917 950203 931619 0 18584 0 0 0 0 0 0 0 0 1918341 1782123 127457 8761 77027 70969 5553 505 0 0 0 0 79641 36315 43257 69 264813 238124 25350 1339 250172 249718 449 5 1206678 1189417 17261 0 288645 249857 38299 489 FOOD & BEVERAGES 394785 385934 8062 789 OTHER TAXES & RENTAL 217568 213078 3622 868 EQUIPMENT & REPAIR 190217 168117 21488 612 456548 395298 58385 2865 21130808 18187042 2646262 297504 0 0 0 0 4843341 3201534 0 1825190 317449 202258 320356 371710 0 0 0 0 0 0 21083 25363 128196 141240 39404793 18155551 21299563 21249242 2670596 845668 0 5198455 5189595 100000 87500 6892242 6545167 41791281 39684467 1326254 1541719 0 0 637093 564246 0 0 0 0 0 0 9019454 8141097 0 0 3073076 2964966 14055877 13212028 23602405 22620903 4132999 3851536 0 0 0 0 0 0 27735404 26472439 41791281 39684467 -949926 8709 -321748 0 0 0 X false true true false X 11478330 7048220 3319135 2911450 3287988 28045123 10088626 9193670 11582825 14595016 15675751 61135888 0 0 0 21566956 16241890 14901960 17506466 18963739 89181011 53977 63851 43120 38189 50507 249644 687111 0 0 0 0 687111 741088 63851 43120 38189 50507 936755 88244256 87828 9180 123079 383417 273427 876931 0 87828 9180 123079 383417 273427 876931 138220 176533 259126 220566 163134 957579 137828 371006 562642 877291 850003 2798770 21930832 16798609 15846807 18987740 20250303 93814291 0.94063 0.92147 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 - 137828.0, COLUMN B - 371006.0, COLUMN C - 562642.0, COLUMN D - 877291.0, COLUMN E - 850003.0, COLUMN F - 2798770.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1935751 19480 158817 0 86137 0 2027911 1766182 32493 222722 0 85646 0 1935751 2201325 11100 -353302 0 92941 0 1766182 2001919 26677 260103 0 87374 0 2201325 1850501 16695 230106 0 95383 0 2001919 0.7388 0.2611 0.0 false true true 6279910 6279910 28043115 13371632 14671483 729433 714353 15080 4111316 3834492 276824 241019 235074 5945 21249242 Investments in LLC's 5189595 F 5189595 DUE FROM RELATED ORGANIZATIONS 23344 RIGHT-OF-USE LEASE ASSETS 2895973 INKIND CONTRIBUTION RECEIVABLE FROM RELATED ORGANIZATION 3625850 6545167 Federal Income Taxes CHARITABLE GIFT ANNUITY 0 DUE TO RELATED ORGANIZATIONS 1717 RIGHT-OF-USE LEASE LIABILITIES 2963249 2964966 X 0 0 0 0 0 0 0 0 0 0 0 0 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 is a nonprofit corporation 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 2024 and 2023. Management evaluated the organization's tax positions and concluded that the organization had taken no uncertain tax positions that require adjustment to the combined financial statements to comply with FASB ASC 740-10. Camp Reed Auction 210320 210320 6060 26697 1102 4035 4410 Tee off for Teens 67917 50003 17914 3660 12696 6440 0 0 278237 50003 228234 3660 6060 39393 1102 4035 10850 65100 163134 X X X false false false false false false false false false Alan Lesher CEO 195762 0 0 0 0 0 17160 0 25771 0 238693 0 0 0 1 99391 Market value 0 false false false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - REPRESENTS THE NUMBER OF CONTRIBUTORS. Form 990, Part III, Line 4d Description of other program services (Expenses $ 0 including grants of $ 0)(Revenue $ 87,555) OTHER PROGRAM SERVICES REVENUE INCLUDES TEEN PROGRAMS AND THE 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 PARTICPATE 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 8b Documentation of meetings held by committees of governing body There are no committees with authority to act on behalf of the governing body. Form 990, Part VI, Line 11b Review of form 990 by governing body The Form 990 was prepared by the Organization's independent CPA with information provided by management. The YMCA's 2024 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 The policies apply to board members and non-elected staff officers. For the purposes of this statement an individual is considered to have a conflict of interest when the individual, or any of his or her family, either (i) has an existing or potential financial or other interest which impairs or might appear to impair the individual's independence of judgment in the discharge of responsibilities to the YMCA and YMCA Endowment Fund, or (ii) may receive a material, financial or other benefit from knowledge of information confidential to the YMCA or YMCA Endowment Fund. The "family" of the individual includes his or her immediate family. No Board member shall vote on any matter, under consideration at a Board meeting, in which such member has a possible conflict of interest, nor shall such Board member be counted in determining the quorum for such meeting. The minutes of such meeting shall reflect that a disclosure was made, that a member having a possible conflict of interest abstained from voting. This member will not be counted in determining the quorum for the meeting. Members of the Board of Directors complete the 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. 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. This process was last completed in 2024. 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 annual report and financial statements are also available on the GuideStar website. The 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: ; Form 990, Part XII, Line 2C The responsibility for selecting the financial statement auditor and for overseeing the financial statement audit did not change during the year. 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