2013-09-13T11:26:25-05:00 2012-12-31 WILLIAMS & COMPANY CPA PC PO BOX 908 SPENCER IA 51301 990 2012-01-01 420958909 CAMP FOSTER YMCA OF THE OKOBOJI'S CAMP 7123369622 1900 41ST STREET SPIRIT LAKE IA 51360 NORMAN JOHNSON 7123369622 2013-07-12 true SHERRY L TITTERINGTON CPA 7122621500 2013-08-27 2012 2016-02-24 21:20:13Z NORMAN JOHNSON 1900 41ST STREET SPIRIT LAKE IA 51360 2569914 false X WWW.YMCAOFTHEOKOBOJIS.COM X 1971 IA 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. 16 16 237 325 0 415644 386236 1957946 1982079 -4618 -23243 7983 7712 2376955 2352784 0 0 1390202 1483740 0 0 1386230 1327947 2776432 2811687 -399477 -458903 9528462 9860074 2033581 2824096 7494881 7035978 X 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. false false 2204033 SEE GENERAL FOOTNOTE FOR CAMP FOSTER'S STATEMENT ON PROGRAM SERVICE ACCOMPLISHMENTS 2204033 true true false false false false false false false true true false false false true true true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 1 0 237 true false false false false false false false false false false false false false false false X 16 16 false false false false false false false true true false false true true true true true true true false false X CAMP FOSTER YMCA OF THE OKOBOJI'S 7123369622 1900 41ST STREET SPIRIT LAKE IA 51360 NORMAN JOHNSON 40.00 X 94443 0 0 JOHN ADAMS JR 1.00 X 0 0 0 DARREN ANDERSON 1.00 X 0 0 0 JASON HARRINGTON 1.00 X 0 0 0 KELLY HOIEN 1.00 X 0 0 0 ANDY LUX 1.00 X 0 0 0 JERRY BLOCK 1.00 X 0 0 0 SARA DEITERING 1.00 X 0 0 0 JED JENSEN 1.00 X 0 0 0 DEBBIE JOHNSON 1.00 X 0 0 0 GEORGE MORRIS 1.00 X 0 0 0 CURT PETERSEN 1.00 X 0 0 0 AMY SKINNER 1.00 X 0 0 0 LORI SMITH 1.00 X 0 0 0 JEFF THEE 1.00 X 0 0 0 BRIAN HINES 1.00 X 0 0 0 JEFF VIERKANT 1.00 X 0 0 0 94443 false false false CHRISTENSEN CONSTRUCTION COMPANY 821 S 28TH STREET ESTHERVILLE IA 51334 CONSTRUCTION 791960 1 157789 48000 180447 386236 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 34144 34144 1982079 85046 85046 108289 -108289 -108289 -108289 157789 39435 -39435 116103 69406 46697 46697 OTHER REVENUE 713940 450 450 450 2352784 2005983 94443 94443 1108744 871713 237031 189027 114941 74086 91526 66311 25215 25700 25700 63037 63037 5462 5462 17288 17288 44210 44210 374178 374178 88077 88077 UTILITIES 143210 143210 MAINTENANCE AND REPAIR 106923 106923 SUPPLIES 102113 79229 22884 FOOD 93429 93429 264320 141487 122833 2811687 2204033 607654 0 170051 194091 223378 76191 433366 274977 8206 57941 21899 32807 20568 21898 12212150 3744593 7957247 8467557 692627 734418 1120 194 9528462 9860074 34733 63204 67334 154934 1870944 2537826 60570 68132 2033581 2824096 X 7061515 6730703 433366 305275 7494881 7035978 9528462 9860074 -458903 X false true X true false X 319115 367527 410182 415644 386236 1898704 1796986 1804410 1912388 2064590 2098632 9677006 2116101 2171937 2322570 2480234 2484868 11575710 278212 50000 15000 15000 51025 409237 78466 8361 67639 54599 28446 237511 356678 58361 82639 69599 79471 646748 10928962 37317 88790 84965 3632 85046 299750 37317 88790 84965 3632 85046 299750 2153418 2260727 2407535 2483866 2569914 11875460 0.92030 0.86980 0.03000 0.02000 X 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. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 692627 83688 34631 7267 734417 676476 89663 -399 66621 6492 692627 582271 55270 77811 31759 7117 676476 526563 9574 80444 26927 7383 582271 609651 136000 -186621 24806 7661 526563 1.00000 true false 674088 674088 9546076 2372781 7173295 1701038 1264158 436880 290948 107654 183294 8467557 ACCRUED WAGES 44564 ACCRUED PTO PAYABLE 11096 UNEARNED GRANT REVENUE 8000 ACCRUED INTEREST 4472 68132 X 2696072 350555 350555 2345517 7267 7267 2352784 3154975 350555 350555 2804420 7267 7267 2811687 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 STRONG KIDS 106389 106389 2935 9308 GOLF TOURNAMENT 51400 51400 2237 24955 157789 157789 5172 34263 39435 -39435 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