CAMP FOSTER YOUNG MENS CHRISTIAN ASSOCIATION INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: CAMP FOSTER YOUNG MENS CHRISTIAN ASSOCIATION INC (EIN 42-0958909)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-09-13
IRS object ID: 201342569349300024
Schema version: 2012v2.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule G
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-09-13T11:26:25-05:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WILLIAMS & COMPANY CPA PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 908	AddressLine1
City	SPENCER	City
State	IA	State
ZIP Code	51301	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	420958909	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	CAMP FOSTER YMCA OF THE OKOBOJI'S	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	CAMP	NameControl
Phone	7123369622	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1900 41ST STREET	AddressLine1
City	SPIRIT LAKE	City
State	IA	State
ZIP Code	51360	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	NORMAN JOHNSON	Name
Title	EXECUTIVE DIRECTOR	Title
Phone	7123369622	Phone
Date Signed	2013-07-12	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	SHERRY L TITTERINGTON CPA	Name
Phone	7122621500	Phone
Date Prepared	2013-08-27	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	NORMAN JOHNSON	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	1900 41ST STREET	AddressLine1
City	SPIRIT LAKE	City
State	IA	State
ZIP Code	51360	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	2569914	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.YMCAOFTHEOKOBOJIS.COM	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1971	YearFormation
State Legal Domicile	IA	StateLegalDomicile
Activity Or Mission Description	SEE SCHEDULE O CAMP FOSTER YMCA OF THE OKOBOJIS IS A CHARITABLE, COMMUNITY SERVICE ORGANIZATION THAT INCLUDES MEN, WOMEN, AND CHILDREN OF ALL AGES, ABILITIES, INCOMES, RACES AND RELIGIONS. WE ARE DEDICATED TO BUILDING STRONG KIDS, STRONG FAMILIES, AND STRONG COMMUNITIES BY PUTTING CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT PROMOTE HEALTHY LIFESTYLES, STRONG VALUES, LEADERSHIP DEVELOPMENT, COMMUNITY INTERACTION, AND INTERNATIONAL UNDERSTANDING. ALL PERSONS ARE WELCOME AT OUR YMCA, REGARDLESS OF THEIR ABILITY TO PAY. OUR YMCA IS FOUNDED AND LED BY VOLUNTEERS FROM OUR COMMUNITY; VOLUNTEERS ALSO SERVE AS MENTORS, COACHES, PROGRAM LEADERS, INSTRUCTORS AND MORE.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	16	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	16	NbrIndependentVotingMembers
Total Nbr Employees	237	TotalNbrEmployees
Total Nbr Volunteers	325	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	415644	ContributionsGrantsPriorYear
Contributions Grants Current Year	386236	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	1957946	ProgramServiceRevenuePriorYear
Program Service Revenue CY	1982079	ProgramServiceRevenueCY
Investment Income Prior Year	-4618	InvestmentIncomePriorYear
Investment Income Current Year	-23243	InvestmentIncomeCurrentYear
Other Revenue Prior Year	7983	OtherRevenuePriorYear
Other Revenue Current Year	7712	OtherRevenueCurrentYear
Total Revenue Prior Year	2376955	TotalRevenuePriorYear
Total Revenue Current Year	2352784	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	1390202	SalariesEtcPriorYear
Salaries Etc Current Year	1483740	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	1386230	OtherExpensePriorYear
Other Expenses Current Year	1327947	OtherExpensesCurrentYear
Total Expenses Prior Year	2776432	TotalExpensesPriorYear
Total Expenses Current Year	2811687	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-399477	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-458903	RevenuesLessExpensesCY
Total Assets BOY	9528462	TotalAssetsBOY
Total Assets EOY	9860074	TotalAssetsEOY
Total Liabilities BOY	2033581	TotalLiabilitiesBOY
Total Liabilities EOY	2824096	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	7494881	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	7035978	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	SEE SCHEDULE O CAMP FOSTER YMCA OF THE OKOBOJIS IS A CHARITABLE, COMMUNITY SERVICE ORGANIZATION THAT INCLUDES MEN, WOMEN, AND CHILDREN OF ALL AGES, ABILITIES, INCOMES, RACES AND RELIGIONS. WE ARE DEDICATED TO BUILDING STRONG KIDS, STRONG FAMILIES, AND STRONG COMMUNITIES BY PUTTING CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT PROMOTE HEALTHY LIFESTYLES, STRONG VALUES, LEADERSHIP DEVELOPMENT, COMMUNITY INTERACTION, AND INTERNATIONAL UNDERSTANDING. ALL PERSONS ARE WELCOME AT OUR YMCA, REGARDLESS OF THEIR ABILITY TO PAY. OUR YMCA IS FOUNDED AND LED BY VOLUNTEERS FROM OUR COMMUNITY; VOLUNTEERS ALSO SERVE AS MENTORS, COACHES, PROGRAM LEADERS, INSTRUCTORS AND MORE.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	2204033	Expense
Description	SEE GENERAL FOOTNOTE FOR CAMP FOSTER'S STATEMENT ON PROGRAM SERVICE ACCOMPLISHMENTS	Description
Total Program Service Expense	2204033	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	true	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	true	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	true	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	1	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	237	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	16	NbrVotingGoverningBodyMembers
Number Independent Voting Members	16	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	CAMP FOSTER YMCA OF THE OKOBOJI'S	NamePerson
Telephone Number	7123369622	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1900 41ST STREET	AddressLine1
City	SPIRIT LAKE	City
State	IA	State
ZIP Code	51360	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (17 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
NORMAN JOHNSON
EXC DIRECTOR	40.00	X	94443	0	0
JOHN ADAMS JR
BOARD MEMBER	1.00	X	0	0	0
DARREN ANDERSON
TREASURER	1.00	X	0	0	0
JASON HARRINGTON
BOARD MEMBER	1.00	X	0	0	0
KELLY HOIEN
BOARD MEMBER	1.00	X	0	0	0
ANDY LUX
BOARD MEMBER	1.00	X	0	0	0
JERRY BLOCK
BOARD MEMBER	1.00	X	0	0	0
SARA DEITERING
BOARD MEMEBE	1.00	X	0	0	0
JED JENSEN
BOARD MEMBER	1.00	X	0	0	0
DEBBIE JOHNSON
VICE PRESIDE	1.00	X	0	0	0
GEORGE MORRIS
BOARD MEMBER	1.00	X	0	0	0
CURT PETERSEN
PRESIDENT	1.00	X	0	0	0
AMY SKINNER
BOARD MEMBER	1.00	X	0	0	0
LORI SMITH
BOARD MEMBER	1.00	X	0	0	0
JEFF THEE
BOARD MEMBER	1.00	X	0	0	0
BRIAN HINES
BOARD MEMBER	1.00	X	0	0	0
JEFF VIERKANT
SECRETARY	1.00	X	0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	94443	TotalReportableCompFromOrg
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation

Name Of Contractor NameOfContractor

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	CHRISTENSEN CONSTRUCTION COMPANY	BusinessNameLine1

Address Of Contractor AddressOfContractor

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	821 S 28TH STREET	AddressLine1
City	ESTHERVILLE	City
State	IA	State
ZIP Code	51334	ZIPCode

Field	Value	IRS element (for citing)
Description Of Services	CONSTRUCTION	DescriptionOfServices
Compensation	791960	Compensation

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	1	NumberOfContractorsGT100K
Fundraising Events	157789	FundraisingEvents
Government Grants	48000	GovernmentGrants
All Other Contributions	180447	AllOtherContributions
Total Contributions	386236	TotalContributions

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
CAMP & DAY CAMP	713940	807258	807258
PROGRAM SERVICES	713940	779931	779931
CONF & COMMUNTIIY PROGRAMS	713940	143435	143435
CHILD CARE & FAMILY LIFE	713940	127978	127978
HEALTH & FITNESS	713940	89333	89333

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	34144	TotalRevenueColumn
Related Or Exempt Function Income	34144	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	1982079	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	85046	TotalRevenueColumn
Related Or Exempt Function Income	85046	RelatedOrExemptFunctionIncome

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Other	108289	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Other	-108289	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	-108289	TotalRevenueColumn
Related Or Exempt Function Income	-108289	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Cntrbtns Rprtd Fundraising Events	157789	CntrbtnsRprtdFundraisingEvents
Fundraising Direct Expenses	39435	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	-39435	TotalRevenueColumn

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	116103	GrossSalesOfInventory
Cost Of Goods Sold	69406	CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	46697	TotalRevenueColumn
Related Or Exempt Function Income	46697	RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	OTHER REVENUE	Description
Business Code	713940	BusinessCode
Total Revenue Column	450	TotalRevenueColumn
Related Or Exempt Function Income	450	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	450	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	2352784	TotalRevenueColumn
Related Or Exempt Function Income	2005983	RelatedOrExemptFunctionIncome

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	94443	Total
Management And General	94443	ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	1108744	Total
Program Services	871713	ProgramServices
Management And General	237031	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	189027	Total
Program Services	114941	ProgramServices
Management And General	74086	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	91526	Total
Program Services	66311	ProgramServices
Management And General	25215	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	25700	Total
Management And General	25700	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	63037	Total
Program Services	63037	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	5462	Total
Management And General	5462	ManagementAndGeneral

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	17288	Total
Program Services	17288	ProgramServices

Interest Interest

Field	Value	IRS element (for citing)
Total	44210	Total
Program Services	44210	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	374178	Total
Program Services	374178	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	88077	Total
Program Services	88077	ProgramServices

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
UTILITIES	143210	143210
MAINTENANCE AND REPAIR	106923	106923
SUPPLIES	102113	79229	22884
FOOD	93429	93429

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	264320	Total
Program Services	141487	ProgramServices
Management And General	122833	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	2811687	Total
Program Services	2204033	ProgramServices
Management And General	607654	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	170051	BOY
EOY	194091	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	223378	BOY
EOY	76191	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	433366	BOY
EOY	274977	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	8206	BOY
EOY	57941	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	21899	BOY
EOY	32807	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	20568	BOY
EOY	21898	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	12212150	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	3744593	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	7957247	BOY
EOY	8467557	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	692627	BOY
EOY	734418	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	1120	BOY
EOY	194	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	9528462	BOY
EOY	9860074	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	34733	BOY
EOY	63204	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	67334	BOY
EOY	154934	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	1870944	BOY
EOY	2537826	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	60570	BOY
EOY	68132	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	2033581	BOY
EOY	2824096	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	7061515	BOY
EOY	6730703	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	433366	BOY
EOY	305275	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	7494881	BOY
EOY	7035978	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	9528462	BOY
EOY	9860074	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-458903	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	319115	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	367527	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	410182	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	415644	CurrentTaxYearMinus1Year
Current Tax Year	386236	CurrentTaxYear
Total	1898704	Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1796986	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1804410	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1912388	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	2064590	CurrentTaxYearMinus1Year
Current Tax Year	2098632	CurrentTaxYear
Total	9677006	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	2116101	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	2171937	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	2322570	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	2480234	CurrentTaxYearMinus1Year
Current Tax Year	2484868	CurrentTaxYear
Total	11575710	Total

Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	278212	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	50000	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	15000	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	15000	CurrentTaxYearMinus1Year
Current Tax Year	51025	CurrentTaxYear
Total	409237	Total

Amts From Subst Contributors AmtsFromSubstContributors

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	78466	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	8361	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	67639	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	54599	CurrentTaxYearMinus1Year
Current Tax Year	28446	CurrentTaxYear
Total	237511	Total

Support From DQ Ps Etc SupportFromDQPsEtc

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	356678	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	58361	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	82639	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	69599	CurrentTaxYearMinus1Year
Current Tax Year	79471	CurrentTaxYear
Total	646748	Total

Field	Value	IRS element (for citing)
Public Support Total509	10928962	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	37317	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	88790	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	84965	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	3632	CurrentTaxYearMinus1Year
Current Tax Year	85046	CurrentTaxYear
Total	299750	Total

Investment Income And UBTI InvestmentIncomeAndUBTI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	37317	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	88790	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	84965	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	3632	CurrentTaxYearMinus1Year
Current Tax Year	85046	CurrentTaxYear
Total	299750	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	2153418	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	2260727	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	2407535	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	2483866	CurrentTaxYearMinus1Year
Current Tax Year	2569914	CurrentTaxYear
Total	11875460	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.92030	PublicSupportPercentage509
Prior Year Support Percentage	0.86980	PriorYearSupportPercentage
Investment Income Percentage	0.03000	InvestmentIncomePercentage
Prior Yr Invest Income Percentage	0.02000	PriorYrInvestIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509
General Explanation	PART III, LINE 7A AND 7B - THE APPLICATION OF THE DISCLOSURE OF AMOUNTS RECEIVED FROM DISQUALIFIED PERSONS AND THE GREATER OF 1% OR 5,000 RULE WERE NOT PROPERLY FOLLOWED IN PRIOR YEARS, RESULTING IN THE MISSTATEMENT OF PUBLIC SUPPORT PERCENTAGES ON LINES 15 & 16. ALL REPORTED FIGURES HAVE BEEN CORRECTED FOR YEARS 2008 TO THE PRESENT.	GeneralExplanation

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Current Year CurrentYear

Field	Value	IRS element (for citing)
Beginning Of Year Balance	692627	BeginningOfYearBalance
Investment Earnings Or Losses	83688	InvestmentEarningsOrLosses
Other Expenditures	34631	OtherExpenditures
Administrative Expenses	7267	AdministrativeExpenses
End Of Year Balance	734417	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	676476	BeginningOfYearBalance
Contributions	89663	Contributions
Investment Earnings Or Losses	-399	InvestmentEarningsOrLosses
Other Expenditures	66621	OtherExpenditures
Administrative Expenses	6492	AdministrativeExpenses
End Of Year Balance	692627	EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	582271	BeginningOfYearBalance
Contributions	55270	Contributions
Investment Earnings Or Losses	77811	InvestmentEarningsOrLosses
Other Expenditures	31759	OtherExpenditures
Administrative Expenses	7117	AdministrativeExpenses
End Of Year Balance	676476	EndOfYearBalance

Current Year Minus3 Years CurrentYearMinus3Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	526563	BeginningOfYearBalance
Contributions	9574	Contributions
Investment Earnings Or Losses	80444	InvestmentEarningsOrLosses
Other Expenditures	26927	OtherExpenditures
Administrative Expenses	7383	AdministrativeExpenses
End Of Year Balance	582271	EndOfYearBalance

Current Year Minus4 Years CurrentYearMinus4Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	609651	BeginningOfYearBalance
Contributions	136000	Contributions
Investment Earnings Or Losses	-186621	InvestmentEarningsOrLosses
Other Expenditures	24806	OtherExpenditures
Administrative Expenses	7661	AdministrativeExpenses
End Of Year Balance	526563	EndOfYearBalance

Field	Value	IRS element (for citing)
Board Designated EOY Balance	1.00000	BoardDesignatedEOYBalance
Endowments Held By Unrelated Orgs	true	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	674088	OtherCostOrOtherBasis
Book Value	674088	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	9546076	OtherCostOrOtherBasis
Depreciation	2372781	Depreciation
Book Value	7173295	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1701038	OtherCostOrOtherBasis
Depreciation	1264158	Depreciation
Book Value	436880	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	290948	OtherCostOrOtherBasis
Depreciation	107654	Depreciation
Book Value	183294	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	8467557	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities (4 entries)

DescriptionDescription	AmountAmount
ACCRUED WAGES	$44,564
ACCRUED PTO PAYABLE	$11,096
UNEARNED GRANT REVENUE	$8,000
ACCRUED INTEREST	$4,472

Field	Value	IRS element (for citing)
Total Of Amounts	68132	TotalOfAmounts
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	2696072	TotRevenueEtcAuditedFinclStmt
Other Revenues	350555	OtherRevenues
Revenue Not Rptd F990	350555	RevenueNotRptdF990
Revenue Subtotal	2345517	RevenueSubtotal
Investment Expenses Not Included	7267	InvestmentExpensesNotIncluded
Revenue Not Rptd On Fin Stmt	7267	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	2352784	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	3154975	TotExpensesEtcAuditedFinclStmt
Other Expenses Included	350555	OtherExpensesIncluded
Expenses Not Rptd F990	350555	ExpensesNotRptdF990
Expenses Subtotal	2804420	ExpensesSubtotal
Investment Expenses Not Included2	7267	InvestmentExpensesNotIncluded2
Expenses Not Rptd On Fin Stmt	7267	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	2811687	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (4 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
INTENDED USES FOR ENDOWMENT FUNDS	SCHEDULE D, PAGE 2, PART V, LINE 4	THE BOARD OF DIRECTORS HAS DESIGNATED UNRESTRICTED NET ASSETS AS A GENERAL ENDOWMENT FUND TO SUPPORT THE MISSION OF THE ORGANIZATION.
LIABILITY UNDER FIN 48 FOOTNOTE	SCHEDULE D, PAGE 3, PART X	THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS.
REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER	SCHEDULE D, PAGE 4, PART XI, LINE 2D	ASSETS RELEASED FROM TEMPORARILY RESTRICTED ASSETS 172,860 COST OF GOODS SOLD 69,406 LOSS ON DISPOSAL OF ASSETS 108,289
EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER	SCHEDULE D, PAGE 4, PART XII, LINE 2D	ASSETS RELEASED FROM TEMPORARILY RESTRICTED ASSETS 172,860 COST OF GOODS SOLD 69,406 LOSS ON DISPOSAL OF ASSETS 108,289

Schedule G IRS990ScheduleG

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	STRONG KIDS	NameOfEvent1
Gross Receipts Event1	106389	GrossReceiptsEvent1
Charitable Contributions Event1	106389	CharitableContributionsEvent1
Food And Beverage Event1	2935	FoodAndBeverageEvent1
Other Direct Expenses Event1	9308	OtherDirectExpensesEvent1
Name Of Event2	GOLF TOURNAMENT	NameOfEvent2
Gross Receipts Event2	51400	GrossReceiptsEvent2
Charitable Contributions Event2	51400	CharitableContributionsEvent2
Food And Beverage Event2	2237	FoodAndBeverageEvent2
Other Direct Expenses Event2	24955	OtherDirectExpensesEvent2
Gross Receipts Total	157789	GrossReceiptsTotal
Charitable Contributions Total	157789	CharitableContributionsTotal
Food And Beverage Total Events	5172	FoodAndBeverageTotalEvents
Other Direct Expenses Total Events	34263	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	39435	DirectExpenseSummaryEvents
Net Income Summary	-39435	NetIncomeSummary

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (7 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S MISSION	FORM 990 - ORGANIZATION'S MISSION	SEE SCHEDULE O CAMP FOSTER YMCA OF THE OKOBOJIS IS A CHARITABLE, COMMUNITY SERVICE ORGANIZATION THAT INCLUDES MEN, WOMEN, AND CHILDREN OF ALL AGES, ABILITIES, INCOMES, RACES AND RELIGIONS. WE ARE DEDICATED TO BUILDING STRONG KIDS, STRONG FAMILIES, AND STRONG COMMUNITIES BY PUTTING CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT PROMOTE HEALTHY LIFESTYLES, STRONG VALUES, LEADERSHIP DEVELOPMENT, COMMUNITY INTERACTION, AND INTERNATIONAL UNDERSTANDING. ALL PERSONS ARE WELCOME AT OUR YMCA, REGARDLESS OF THEIR ABILITY TO PAY. OUR YMCA IS FOUNDED AND LED BY VOLUNTEERS FROM OUR COMMUNITY; VOLUNTEERS ALSO SERVE AS MENTORS, COACHES, PROGRAM LEADERS, INSTRUCTORS AND MORE.
EXPLANATION ON VOLUNTEERS AND TYPES OF SERVICES OR BENEFITS	FORM 990, PAGE 1, PART I, LINE 6	THE YMCA USES POLICY AND PROGRAM VOLUNTEERS TO CALCULATE THE NUMBER OF VOLUNTEERS WHO PROVIDED SERVICE DURING THE REPORTING YEAR.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	THE FINANCE COMMITTEE RECEIVES A COPY OF THE RETURN BEFORE IT IS FILED AND REVIEWS THE ACCURACY OF THE INFORMATION USED TO COMPLETE IT. UPON SUGGESTION OF THE FINANCE COMMITTEE, THE BOARD APPROVES THE RETURN TO BE FILED.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	THE YMCA REQUIRES EACH SIGNIFICANT PERSON TO SIGN AN ANNUAL AFFIRMATION STATEMENT STATING THEY WILL COMPLY WITH THE POLICY. THE BOARD IS DILIGENT IN REVIEWING CONTRACTS AND AGREEMENTS AND WILL ENFORCE THE CONFLICT OF INTEREST POLICY WHEN NEEDED.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	COMPENSATION OF EXECUTIVE DIRECTOR IS DETERMINED, REVIEWED, AND APPROVED BY THE BOARD OF DIRECTORS.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT: 1900 41ST STREET, SPIRIT LAKE, IA 51360; 712-336-9622.
RECONCILIATION OF CHANGES - OTHER	FORM 990, PART XI, LINE 9	ASSETS RELEASED FROM TEMPORARILY RESTRICTED ASSETS 172,860 COST OF GOODS SOLD 69,406 LOSS ON DISPOSAL OF ASSETS 108,289 ASSETS RELEASED FROM TEMPORARILY RESTRICTED ASSETS -172,860 COST OF GOODS SOLD -69,406 LOSS ON DISPOSAL OF ASSETS -108,289