2018-06-28T15:14:42-04:00 2018-03-31 010493997 PFBFCPAS 46 FIRSTPARK DRIVE OAKLAND ME 049635362 990 2017-04-01 010344605 WATERVILLE AREA BOYS & GIRLS CLUB WATE 2078730684 126 NORTH STREET WATERVILLE ME 04901 KEN WALSH CEO 2078730684 2018-06-25 true DANIELLE D MARTIN CPA P01265151 2078731603 2018-06-25 2017 2022-09-23 18:48:47Z KEN WALSH 126 NORTH STREET WATERVILLE ME 04901 1582315 false X WWW.CLUBAYC.ORG X 1976 ME TO INSPIRE AND ENABLE ALL YOUNG PEOPLE AND THEIR FAMILIES TO REALIZE THEIR FULL POTENTIAL. 15 14 0 15 0 475235 781996 444609 787708 9726 12611 0 929570 1582315 60229 383935 0 577177 695662 0 0 303700 405584 941106 1485181 -11536 97134 924516 1113812 65966 94766 858550 1019046 X TO INSPIRE AND ENABLE ALL YOUNG PEOPLE AND THEIR FAMILIES, TO REALIZE THEIR FULL POTENTIAL AS PRODUCTIVE, RESPONSIBLE, AND CARING CITIZENS. false false 635538 340381 440187 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. 135772 309 79130 THE ATHLETIC PROGRAM IS COMPRISED OF SEVERAL ACTIVITIES WITH THE ULTIMATE INTENTION OF THE PROMOTION OF HEALTH AND FITNESS. 117140 40378 119245 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. 596731 2868 149147 ALL OTHER PROGRAMS INCLUDING THE FOLLOWING: AFTER SCHOOL RSU 18, KARATE, KIDS KITCHEN, NORTH END B&G CLUB, SUMMER FOOD AND THE TEEN CENTER. 596731 2868 149147 1485181 true true false false false false false false false true false false false true true true false true false false false false false false false false false false true true false false false false false false false false false false false false false true false false false true X 0 0 0 false false false false false false false false false false X 15 14 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 X 0 129262 24093 MARGARET GRIFFIN CHAIR 1.00 X X 0 0 0 SCOTT JONES 1ST VICE CHA 1.00 X X 0 0 0 STUART JABLON 2ND VICE CHA 1.00 X X 0 0 0 MIKE RUNSER TREASURER 1.00 X X 0 0 0 JOHN BEAUPRE BOARD DIRECT 1.00 X 0 0 0 AMY BERNATCHEZ BOARD DIRECT 1.00 X 0 0 0 CAROLYN GREENE 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 JERALD HURDLE BOARD DIRECT 1.00 X 0 0 0 BRIAN KELLY BOARD DIRECT 1.00 X 0 0 0 TIFFANY LOPES BOARD DIRECT 1.00 X 0 0 0 MEAGHAN MALONEY BOARD DIRECT 1.00 X 0 0 0 DAN SHEA BOARD DIRECT 1.00 X 0 0 0 JULIE MILLER-SOROS BOARD DIRECT 1.00 X 0 0 0 LESLIE WILSON FINANCE DIRE 40.00 X 0 57826 3829 FELICIA LAMBERT SECRETARY 40.00 X 0 40712 6109 227800 34031 false true false 16800 344150 421046 20014 781996 PROGRAM FEES 713940 734636 734636 RENTAL FEES 713940 45491 45491 OTHER REVENUE 713940 7581 7581 787708 12611 12611 1582315 787708 12611 383935 383935 594371 594371 57100 57100 44191 44191 4864 4864 21801 21801 24219 24219 49909 49909 10189 10189 625 625 PROGRAM SUPPLIES 187448 187448 GRANT PROGRAM EXPENSE 78109 78109 OTHER EXPENSES 28420 28420 1485181 1485181 0 0 49637 175083 273710 291201 601169 647528 924516 1113812 65966 94766 65966 94766 X -7778 89411 140158 157107 726170 772528 858550 1019046 924516 1113812 X 97134 17003 46359 X false true X true false X 386170 433035 492937 475235 781996 2569373 386170 433035 492937 475235 781996 2569373 397127 2172246 9874 12538 12293 9726 12611 57042 2626415 787708 0.82710 0.80840 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 874879 75065 9074 2141 938729 809817 67995 1033 1900 874879 886647 -59161 15810 1859 809817 865985 32037 9398 1977 886647 787512 87975 9502 865985 0.00960 0.82300 0.16740 true true true BENEFICIAL INT IN PERPETUAL TRUSTS 647528 647528 DUE TO AFFILIATES 94766 94766 X 1622020 17003 88221 318416 423640 1198380 383935 383935 1582315 1461524 88221 272057 360278 1101246 383935 383935 1485181 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 ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE AND HAS BEEN DETERMINE NOT TO BE A PRIVATE FOUNDATION UNDER SECTION 509(A)(2) OF THE CODE. IN ADDITION, THE ORGANIZATION QUALIFIES 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 ORGANIZATION IS CURRENTLY OPEN TO AUDIT UNDER THE STATUTE OF LIMITATIONS BY THE INTERNAL REVENUE SERVICE AND STATE TAXING AUTHORITIES FOR THE YEARS ENDING MARCH 31, 2015 THROUGH 2018. SCHEDULE D, PAGE 4, PART XI, LINE 2D CHANGE IN VALUE PERPETUAL TRUSTS 46,359 IN-KIND CONTRIB OF ADMIN SERVICES 272,057 SCHEDULE D, PAGE 4, PART XI, LINE 4B SCHOLARSHIP 383,935 SCHEDULE D, PAGE 4, PART XII, LINE 2D IN-KIND CONTRIBUTIONS OF ADMIN SERVICES 272,057 SCHEDULE D, PAGE 4, PART XII, LINE 4B SCHOLARSHIPS 383,935 false SCHOLARSHIPS 978 383935 FMV SCHEDULE I, PAGE 4, PART IV SCHEDULE I - PART III (F) DESCRIPTION ON NON-CASH ASSISTANCE - NO CASH IS ACTUALLY GIVEN TO THE INDIVIDUAL. THE SCHOLARSHIP ASSISTANCE IS APPLIED AS A REDUCTION IN THE AMOUNT THAT THE INDIVIDUAL PAYS FOR THE PROGRAM. X X X false false false false false false false false false KEN WALSH CEO 129262 19991 4102 153355 SCHEDULE J, PAGE 1, PART I, LINE 3 THE BOARD OF DIRECTORS COMPARES OFFICER WAGES TO LOCAL STANDARDS. THE EXECUTIVE COMMITTEE REVIEWS THE CEO COMPENSATION AND A WRITTEN EMPLOYMENT CONTRACT IS SIGNED. 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 46,359 IN-KIND CONTRIB OF ADMIN SERVICES 272,057 SCHOLARSHIP -383,935 IN-KIND CONTRIBUTIONS OF ADMIN SERVICES -272,057 SCHOLARSHIPS 383,935 TOTAL 46,359 CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUSTS 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 false false false false false false false false SCHEDULE R PART II (B) PRIMARY ACTIVITY FOR BOTH ALFOND YOUTH CENTER AND WATERVILLE AREA YMCA - RECREATIONAL PROGRAMMING FOR YOUTH AND ADULTS