2016-10-28T15:00:15-05:00 2015-12-31 990 2015-01-01 820200908 YOUNG MENS CHRISTIAN ASSOCIATION OF BOISE CITY IDAHO INC YOUN 2083445501 1177 WEST STATE STREET Boise ID 83702 Thomas J O'Neil CFO 2016-10-28 2015 2017-02-10 21:41:12Z Treasure Valley Family YMCA David Duro 1177 WEST STATE STREET Boise ID 83702 23893872 false X WWW.YMCATVIDAHO.ORG X 1891 ID The YMCA works to strengthen the community by developing successful youth, engaging people in healthy living, and instilling a commitment to social responsibility. 32 32 1460 4858 0 0 7244876 6229929 17122955 16608969 226325 -132684 0 927063 24594156 23633277 0 425097 0 0 11999176 11673539 54409 34139 1121775 8732953 9585661 20786538 21718436 3807618 1914841 61710101 64200069 4779685 5354812 56930416 58845257 X The Treasure Valley Family YMCA works to strengthen the foundation of our community by developing successful youth, engaging people in healthy living, and instilling a commitment to social responsibility. We provide support and opportunities that empower people and communities to learn, grow, and thrive. With caring, honesty, respect, and responsibility at the core of our values, we believe that no one should be turned away from a YMCA program or service due to an inability to pay. In 2015, we provided over $5.3 million in direct financial assistance, scholarships, and program subsidies. We have over 52,000 members across the Treasure Valley, and we touch the lives of over 100,000 children every year through our services and programs. false false 6545010 1000 8666069 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 mind, body, and spirit. Our programs help people create realistic goals for self-improvement and emphasize disease prevention through regular exercise, proper nutrition, stress management, and education. 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 2015 nearly 55,000 people participated in our health and wellness programs, and we provided over $2,100,000 in direct financial assistance to enable people to participate in the health and wellness programs regardless of their ability to pay. 4400839 424097 3020327 YOUTH DEVELOPMENT: ENRICHMENT, CAMP, & SPORTS: YMCA Youth and Teen programs provide kids with strong mentors who help them develop self-esteem, cooperation, respect, good citizenship, and a strong work ethic. Our Youth Government program exposes young people 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. More than 1,000 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 in order for every youth to have access to the fee-based programs, financial assistance is available. In 2015, over $18,000 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. Most importantly, all campers are safely cared for during their stay at Y Camp. In 2015, over $57,000 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, tennis, and volleyball. Y sports programs emphasize character development and provide fun activities that build athletic, social, and interpersonal skills. In 2015, more than 10,000 youth participated in our programs in over 60 locations, and we provided over $28,000 in financial assistance. 3739777 3815179 CHILD DEVELOPMENT We believe that all kids deserve the opportunity to discover who they are and what they can achieve. That's why, 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 23 different locations for children ranging from six weeks old through grade school. They also promote physical, emotional, cognitive, and social development for children, as our programs utilize the Frog Street Curriculum, which allows 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 $478,000 of financial aid was awarded to families in 2015. 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. 4030721 2045872 AQUATICS Whether it's for recreation, swim lessons, water safety, group fitness, or serious competition, the Treasure Valley Family YMCA offers safe, healthy aquatics programs for every age and every skill level at our Downtown Boise, West Boise, and Caldwell facilities. These programs include swim lessons, swim team, water aerobics, scuba, diving, kayaking, water polo, and senior fitness classes. Nearly 40,000 people participated in our aquatics programs in 2015, and we provided almost $600,000 of direct financial assistance to enable people's participation. Make a Splash Program. Drowning is the second leading cause of accidental death in the U.S. among youth under the age of 18, and Idaho has one of the highest rate of drowning in the nation. In a response to this, the Treasure Valley Family YMCA currently partners with 18 elementary schools in the Boise, Caldwell, Homedale, Vallivue and Meridian School Districts to offer 3rd graders the Make a Splash program, a national child-focused water safety initiative. This program consists of ten hour-long sessions that take place during the school day at no cost to students and families. The classes are taught by experienced and certified instructors, with no more than a 6 to 1 student-to-instructor ratio. By the completion of the program, our young swimmers are jumping off diving boards, treading water for 2 minutes, performing reaching and throwing assists, and properly using life jackets. 4030721 2045872 18716347 true true false false false false false false false true true false false false false true true false false false false false false true true false false true false true false false false false false false false true true false false false false false false false false true 100 0 true 1460 true false false false false false false false false false false X 32 32 false false false false true true false true true false true true true true true true true true true false false ID X TOM ONEIL 2083445501 1177 WEST STATE STREET BOISE ID 83702 Ned Pontious Board Chair 2.0 X X 0 0 0 Dave Abajian Board Member 2.0 X 0 0 0 Kay Alspaugh Board Member 2.0 X 0 0 0 Cathy Ammirati Board Member 2.0 X 0 0 0 Bill Bankhead Board Member 2.0 X 0 0 0 Sharon Burke Board Member 2.0 X 0 0 0 Jim Chalfant Board Member 2.0 X 0 0 0 Jim Cleary Board Member 2.0 X 0 0 0 Tom Corrick Board Member 2.0 X 0 0 0 Travis Dryden Board Member 2.0 X 0 0 0 Leif Elgethun Board Member 2.0 X 0 0 0 Martha Emery Board Member 2.0 X 0 0 0 Janie Groff Board Member 2.0 X 0 0 0 Kate Haas Board Member 2.0 X 0 0 0 Jane Hardison Board Member 2.0 X 0 0 0 Evelyn Johnson Board Member 2.0 X 0 0 0 Larry Koomler Board Member 2.0 X 0 0 0 Scott Kreiling Board Member 2.0 X 0 0 0 Theresa Madrid Board Member 2.0 X 0 0 0 Charina Newell Board Member 2.0 X 0 0 0 Maureen O'Keefe Board Member 2.0 X 0 0 0 Beth Oppenheimer Board Member 2.0 X 0 0 0 Kris Ormseth Board Member 2.0 X 0 0 0 Jim Peterson Board Member 2.0 X 0 0 0 Erik Pray Board Member 2.0 X 0 0 0 Rich Raimondi Board Member 2.0 X 0 0 0 Heather Sabala Board Member 2.0 X 0 0 0 Dave Self Board Member 2.0 X 0 0 0 Susan Smith Board Member 2.0 X 0 0 0 Pam Thomas Board Member 2.0 X 0 0 0 Bob Wright Board Member 2.0 X 0 0 0 Alex Zamora Board Member 2.0 X 0 0 0 James C Everett CEO (through 12/31/2015) 50.0 X 228255 0 28021 David Duro CEO 50.0 X 27689 0 2215 James Cliff Naumann Vice President 50.0 X 102102 0 17601 Scott Curtis Vice President 50.0 X 102981 0 22008 Tom O'Neil Chief Financial Officer 50.0 X 113622 0 22860 574649 0 92705 4 false true false Pro Power Clean Inc 501 N Five Mile Rd Boise ID 83713 janitorial services 494855 Hummel Architects PA 2785 N Bogus Basin Rd Boise ID 83702 Architect Services 348051 HC Company 12650 W Bridger St Boise ID 83413 Construction 252494 Daxko 2204 Lakeshore Dr Birmingham AL 35209 Technology Hosted Services 190316 Carpenter Screen Printing Inc 916 Albany St Caldwell ID 836053517 shirt printing 165465 9 X 105000 0 0 0 147618 5977311 2090110 6229929 Membership Revenue 813410 9911450 9911450 Childcare Revenue -- School Age 813410 2014864 2014864 Childcare Revenue -- Infant/Toddler/Preschool 813410 1397297 1397297 Resident Camp Revenue 813410 612195 612195 Day Camp Revenue 0 0 2673163 2673163 0 0 16608969 7601 0 0 7601 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 52421 87864 -52421 -87864 -140285 0 0 -140285 69642 0 81057 -11415 -11415 0 0 0 0 0 0 172238 39253 132985 132985 0 0 Towel Usage 813410 197429 197429 Facility Use 813410 317174 317174 Consulting Income & Other 813410 290890 290890 0 0 0 0 805493 23633277 17547447 0 -144099 424097 424097 0 0 1000 1000 0 0 667354 0 440454 226900 0 0 0 0 8820742 8026424 476591 317727 407790 336707 58411 12672 707473 492324 148728 66421 1070180 900508 122668 47004 100870 100870 0 0 29372 0 8975 20397 32635 0 32635 0 0 0 0 0 34139 34139 15241 0 15241 0 601835 250389 226432 125014 337622 181072 0 156550 24253 24253 0 0 32043 32043 0 0 0 0 0 0 2886998 2757394 110694 18910 232801 203453 21413 7935 0 0 0 0 219673 106257 47820 65596 139506 104565 34941 0 197366 194756 1305 1305 2709820 2703615 6205 0 259074 233167 25907 0 Supplies 1382954 1306129 73570 3255 Bank Fees 269148 246937 22211 0 Miscellaneous 114450 90387 6113 17950 0 0 0 0 21718436 18716347 1880314 1121775 1441359 1397417 4290502 4817079 1905202 2769029 464529 518234 0 0 0 0 0 0 0 124177 134950 76792226 25191589 50576183 51600637 0 0 0 0 0 0 2908149 2962723 61710101 64200069 1185955 1316890 0 0 384055 448173 0 0 0 0 0 3209675 3589749 0 0 0 0 4779685 5354812 48040416 46668047 6782810 9513174 2107190 2664036 0 0 0 0 0 0 56930416 58845257 61710101 64200069 1914841 0 X false true X true false X 5266509 6616687 2332786 7244876 6229929 27690787 0 0 5266509 6616687 2332786 7244876 6229929 27690787 5492132 22198655 20050 30659 3765 3386 7601 65461 0 0 0 0 0 0 874463 872600 829293 740928 805493 4122777 31879025 82948156 0.6963 0.6087 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - TOWEL, FACILITY AND OTHER INCOME, COLUMN A - 874463.0, COLUMN B - 872600.0, COLUMN C - 829293.0, COLUMN D - 740928.0, COLUMN E - 805493.0, COLUMN F - 4122777.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2942408 555996 -50949 0 95936 15240 3336279 2422017 459335 141823 80767 0 0 2942408 2022651 80313 383785 64732 0 0 2422017 1583349 267460 241456 69614 0 0 2022651 1666650 25746 -43634 65413 0 0 1583349 0.053 0.823 0.124 true false 9363847 9363847 59804097 19725271 40078826 6849133 4774380 2074753 775149 691938 83211 51600637 0 X 23753587 0 0 23753587 -120310 -120310 23633277 21838746 120310 120310 21718436 0 0 21718436 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 TREASURE VALLEY FAMILY YMCA IS ORGANIZED AS AN IDAHO NONPROFIT CORPORATION AND HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3), QUALIFYING FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A)(VI), AND HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION UNDER SECTIONS 509(A)(1). THE ORGANIZATION IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THE ORGANIZATION IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO ITS EXEMPT PURPOSE. THE YMCA HAS DETERMINED IT 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. THE YMCA BELIEVES THAT IT 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 4(b) Other revenues in form 990 not in audited financial statements Cost of Goods Sold - -39253 Fundraising Direct Expenses - -81057 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Cost of Goods Sold - 39253 Fundraising Direct Expense - 81057 X X X X X X true DONOR BY DESIGN 725 W GILBERT RD PALATINE IL 60067 ADVICE ON CAPITAL CAMPAIGNS false 1903041 34139 1868902 1903041 34139 1868902 ID Heritage Dinner 56405 0 56405 0 0 3000 37923 0 29564 Annual Meeting 9194 9194 1486 9084 1 4043 4043 69642 0 69642 0 0 4486 47007 0 29564 81057 -11415 true West Ada School District 1303 E Central Dr Meridian ID 83642 826001213 0 424097 Appraisal bare land joint construction project 1 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. To support a joint construction project with West Ada School District, we donated land appraised at $424,097 to them. X X false false false false false false false false false James C Everett CEO (through 12/31/2015) 228255 0 0 0 0 0 18260 0 9761 0 256276 0 0 0 US BANK ENTITY EMPLOYEE HEATHER SABALA, BOARD MEMBER 357983 THE ORGANIZATION HAS LOANS WITH U.S. BANK FOR THE CAMP, A LINE OF CREDIT AND OPERATIONAL CHECKING, MERCHANT ACCOUNTS AND CREDIT CARDS. false REGENCY BLUE SHIELD ENTITY EMPLOYEE SCOTT KREILING, BOARD MEMBER 1190994 HEALTH INSURANCE PLAN false LEE PESKY LEARNING CENTER ENTITY EMPLOYEE EVELYN JOHNSON, BOARD MEMBER 39905 CHILD CARE CURRICULUM false Caldwell Transportation Company Entity Shareholder Janie Groff, YMCA Board Member 27800 Transportation false X 12 145110 Market value X 2 1945000 Market value X Prizes for Fun Runs 50 Market value 2 false false false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded: number of contributions Real estate - Commercial: number of contributions Other: number of contributions Form 990, Part III, Line 4d Description of other program services (Expenses $ 4,030,721 including grants of $)(Revenue $ 2,045,872) AQUATICS Whether it's for recreation, swim lessons, water safety, group fitness, or serious competition, the Treasure Valley Family YMCA offers safe, healthy aquatics programs for every age and every skill level at our Downtown Boise, West Boise, and Caldwell facilities. These programs include swim lessons, swim team, water aerobics, scuba, diving, kayaking, water polo, and senior fitness classes. Nearly 40,000 people participated in our aquatics programs in 2015, and we provided almost $600,000 of direct financial assistance to enable people's participation. Make a Splash Program. Drowning is the second leading cause of accidental death in the U.S. among youth under the age of 18, and Idaho has one of the highest rate of drowning in the nation. In a response to this, the Treasure Valley Family YMCA currently partners with 18 elementary schools in the Boise, Caldwell, Homedale, Vallivue and Meridian School Districts to offer 3rd graders the Make a Splash program, a national child-focused water safety initiative. This program consists of ten hour-long sessions that take place during the school day at no cost to students and families. The classes are taught by experienced and certified instructors, with no more than a 6 to 1 student-to-instructor ratio. By the completion of the program, our young swimmers are jumping off diving boards, treading water for 2 minutes, performing reaching and throwing assists, and properly using life jackets. Form 990, Part III, Line 4d Description of other program services (Expenses $ including grants of $) Form 990, Part VI, Line 1a Delegate broad authority to a committee The governing body of the organization delegates broad authority to the executive committee. The executive committee may act for the board of directors as it determines necessary or appropriate between meetings of the board of the directors, provided that the executive committee may not (i) contravene an action of the board of directors; (ii) elect, appoint, or remove directors or fill vacancies on the board or on any of its Committees; (iii) adopt, amend, or repeal the articles of incorporation or bylaws; or (iv) take any other action not permitted by the act. 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 Per the organization's bylaws all attendees of the annual meeting are considered to be "members," all members have the power to elect the board. 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 then have a week to provide comments. The draft is then approved by board members present at the next board meeting. 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: 2673163, Related or Exempt Function Revenue: 2673163, 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 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. Form 990, Part I, Line 11 Note about Other Revenue For 2015, all revenue was categorized properly. However, for 2014, revenue was not classified correctly. Specifically, the amount that should have gone into Other Revenue ($845,970), was erroneously included in Program Service Revenue. This makes the comparison between the two years look strange. The classifications will be done correctly in future years.