2024-08-24T16:42:46+00:00 2023-12-31 911194016 Clark Nuber PS 10900 NE 4th Street Suite 1400 Bellevue WA 980045841 990 2023-01-01 910565561 YOUNG MEN'S CHRISTIAN ASSOCIATION OF SNOHOMISH COUNTY YOUN 4257409622 PO Box 419 EVERETT WA 982060419 Swati Saluja V.P of Finance 4253745725 2024-08-24 true true Megan R Ryan P00737884 4254544919 2024-08-23 2023 2024-08-08 14:25:15Z YMCA of Snohomish County PEYTON TUNE PO Box 419 EVERETT WA 982060419 41365793 false X WWW.YMCA-SNOCO.ORG X 1901 WA YOUTH DEVELOPMENT, HEALTHY LIVING AND SOCIAL RESPONSIBILITY 19 18 1147 914 0 0 7494454 7623535 23875211 30346309 154469 658283 -85232 -61171 31438902 38566956 3209407 2938911 0 17260322 20920521 0 557084 11071834 12059469 31541563 35918901 -102661 2648055 85319614 87598701 47555010 46946342 37764604 40652359 X The YMCA of Snohomish County seeks to inspire, nurture, and strengthen culturally vibrant communities through youth development, healthy living, and social responsibility. false false 13936396 2366729 19700655 HEALTHY LIVING The YMCA of Snohomish County is a leading voice supporting community health and well-being. We bring families closer together, encourage individual health and foster connections through fitness, sports, fun and shared interests. As a result, people across Snohomish County are receiving the support, guidance and resources they need to achieve greater health in spirit, mind and body. In 2023, the YMCA of Snohomish County supported 145,163 facility members through six Snohomish County locations through a variety of asset-rich activities. YMCA facilities and programs are designed to help people create realistic goals for self-improvement, build community, develop friendships and reduce the sense of isolation that many continue to feel as a residue of the pandemic. 13236776 572182 10645654 YOUTH DEVELOPMENT The YMCA of Snohomish County is committed to nurturing the potential of every child and teen. We believe that all kids deserve the opportunity to discover who they are and what they can achieve. This belief drives our efforts to support young people as they endeavor to cultivate the values, skills, and relationships that lead to positive behaviors, better health, and educational achievement. YMCA Early Childhood Education, School Age Child Care, Summer Camp, Youth Sports, Mentoring and Teen Leadership programs offer a range of experiences that enrich cognitive, social, physical and emotional growth. Early Learning and School Age Child Care programs support a stable and engaged workforce. During 2023, 1,500 children learned to explore and discovered skills by attending the Y's Early Childhood Education and School Age Child Care programs; 700 middle and high school teens found support and guidance, gained self-confidence and learned how to challenge themselves while participating in Y youth leadership programs; 11,000 youth learned teamwork, sportsmanship and problem-solving by participating in youth sports; 15,000 children learned to be safe around water while building courage, confidence and the drive to success by participating in YMCA swim programs; 800 youth built a foundation of confidence, enjoyment and proficiency in Science, Technology, Engineering and Math through YMCA STEM activities; 2,500 campers found a place to belong, make new friends, and achieve their goals through Y Day Camp, Overnight Camp, Adventure Guides or Family Camp. The Y's approach to outdoor education through camp is centered on nurturing the potential of youth through experiences that build life skills, encourage exploration and develop a sense of belonging. Academic achievement, youth leadership, and mentoring YMCA youth leadership programs are designed to eliminate the achievement gap through academic support, college readiness, and service learning. The Y is investing in the expansion of our affiliation with Big Brothers Big Sisters by establishing program centers and supporting mentoring relationships through all branch locations. Team work, camaraderie and fun for all youth. All youth leadership and mentoring programs are offered through program subsidy and provided at no cost to those who choose to participate. 89967 0 0 SOCIAL RESPONSIBILITY The YMCA of Snohomish County is committed to eliminating financial barriers that can prevent our neighbors from accessing Y programs and services. The Y meets families and individuals where they are through direct financial assistance and subsidized programs ensuring equity of access to all Y programs and services. As part of our commitment, all Snohomish County middle and high school students eligible for the public school free or reduced lunch program are provided a significantly reduced cost annual YMCA membership. The YMCA of Snohomish County makes every reasonable effort to ensure that no person, especially youth, will be denied access to programs and membership because of financial hardship. the YMCA's financial assistance program is supported by contributions to our Annual Campaign. During 2023, $4.5MM was provided in direct financial assistance to 15,000 individuals. Each year the YMCA invites our community to make a personally meaningful gift or pledge of support to our ability to deliver on our mission of inclusion. In 2023, over 3,500 individuals chose to make a charitable contribution to the Y resulting in over $3.2MM in contributed support. 4271465 0 0 NON-OPERATIONS The major components of expense are amortization and depreciation $2,309,817 financing costs of $1,165,134 on tax exempt bonds used to finance all of the YMCA facilities and other non-operating expenses $796,514 4271465 31534604 true true false true false false false false true true false false true true false true false false false false false false false true false false false true true true false false false false false false false false false false true false false false false true false false false true 42 0 1147 true false false false false false true true false false false false false false X 19 18 false false false false false false false true true false true true true true true true true true true true true true WA X X Swati Saluja 4253745725 PO BOX 419 EVERETT WA 982060419 CRAIG CONNELL TREASURER 1.0 0.5 X X 0 0 0 JOSH O'CONNOR VICE CHAIR 1.0 0.0 X X 0 0 0 KRISTIN MEADOWS SECRETARY 1.0 0.0 X X 0 0 0 MATTHEW REINHARD CHAIR 1.0 0.0 X X 0 0 0 MONTI ACKERMAN TREASURER 1.0 0.5 X X 0 0 0 PEYTON TUNE PRESIDENT/CEO 50.0 0.5 X X 318504 0 45102 AMY DREWEL TRUSTEE 1.0 0.0 X 0 0 0 ANDREW RIDDELL TRUSTEE 1.0 0.0 X 0 0 0 BARB TOLBERT TRUSTEE 1.0 0.0 X 0 0 0 DANEN BARNHART TRUSTEE 1.0 0.0 X 0 0 0 DARREN REDICK TRUSTEE 1.0 0.0 X 0 0 0 DR DARRELL CAIN TRUSTEE 1.0 0.0 X 0 0 0 DR IAN SALTZMAN TRUSTEE 1.0 0.0 X 0 0 0 DRZACHARY ROBBINS TRUSTEE 1.0 0.0 X 0 0 0 GARRY CLARK TRUSTEE 1.0 0.0 X 0 0 0 JANE JOYNER TRUSTEE 1.0 0.0 X 0 0 0 JENNIFER ZERM TRUSTEE 1.0 0.0 X 0 0 0 JOHN HAARLOW TRUSTEE 1.0 0.0 X 0 0 0 LISA LEFEBER TRUSTEE 1.0 0.0 X 0 0 0 MICHELLE ROULIER TRUSTEE 1.0 0.0 X 0 0 0 NATE NEHRING TRUSTEE 1.0 0.0 X 0 0 0 PETER LEE TRUSTEE 1.0 0.0 X 0 0 0 TYLER ROURKE TRUSTEE 1.0 0.0 X 0 0 0 SWATI SALUJA VP OF FINANCE 50.0 0.5 X 147085 0 7363 PATRICIA CUDABACK SVP/COO 50.0 0.0 X 176726 0 29008 GINA CASAGRANDE MONROE EXECUTIVE 50.0 0.0 X 129195 0 15913 JENNIFER WILLOWS SVP/CHIEF DEVELOPMENT OFFICER 50.0 0.0 X 161497 0 26945 JJ FRANK MARYSVILLE EXECUTIVE 50.0 0.0 X 134842 0 17070 KYLA MCNULTY REGIONAL EXECUTIVE 50.0 0.0 X 158028 0 26296 MONICA MURPHY SVP/CHIEF HUMAN RESOURCES OFFICER 50.0 0.0 X 146715 0 25047 1372592 0 192744 14 false true false FIRST CLASS BUILDING SUPPLY & SERVICES PO BOX 3495 KIRKLAND WA 98083 JANITORIAL 391652 HARRIS PACIFIC NORTHWEST LLC 3436 AIRPORT WAY BELLINGHAM WA 98226 MAINTENANCE 143532 Konica Minolta Business Solutions Dept LA 22988 Pasadena CA 911852988 IT SERVICES 109222 DBD Group PO Box 7106 Carol Stream IL 601977106 FINANCE CONSULTING 102341 Kronos Saashr INC PO Box 744724 Atlanta GA 303744724 PAYROLL SOFTWARE 100747 5 0 0 274492 515734 4099217 2734092 250714 7623535 Healthy Living 813410 19700655 19700655 Youth Development 813410 10589089 10589089 Social Responsibility 813410 56565 56565 0 0 0 0 30346309 428996 428996 0 0 2846911 113 2617737 229174 113 229287 229287 33457 274492 166513 -133056 -133056 0 0 79271 14587 64684 64684 VENDING MACHINE 813410 7201 7201 0 0 0 0 7201 38566956 30346309 0 597112 1250 1250 2937661 2937661 0 0 723788 723788 16691067 14883160 1440128 367779 1036890 816414 194115 26361 898504 772699 109094 16711 1570272 1383094 155179 31999 25319 25319 56914 56914 12730 12730 19546 19546 193449 82859 110590 0 309875 253656 4947 51272 1231110 1184301 10052 36757 358775 57849 294239 6687 2785571 2689147 94514 1910 48410 25394 20034 2982 312399 113060 193182 6157 1221899 1221580 319 0 454479 427918 24079 2482 2309817 2309817 0 0 356132 320015 36117 0 REPAIRS & MAINTENANCE 1488371 1315048 172731 592 BANK SERVICE CHARGES 444695 358020 86675 BAD DEBTS 195164 195164 EMPLOYEE EXPENSE 180559 126495 48859 5205 54255 47273 6792 190 35918901 31534604 3827213 557084 14569482 6378543 486217 3570288 761384 4195975 288562 546796 0 0 0 0 7310600 7310600 3293 5037 406204 489437 70997388 32549309 39964072 38448079 3165676 8609892 0 0 0 18364124 18044054 85319614 87598701 2182826 2913355 0 0 3583891 4011274 24745487 23290874 0 0 0 0 0 0 0 0 17042806 16730839 47555010 46946342 32795350 34801784 4969254 5850575 0 0 0 0 0 0 37764604 40652359 85319614 87598701 X 2648055 190938 19546 0 29216 X false true X true false X 9250473 6583322 8509204 7494454 7623535 39460988 0 0 0 0 0 0 0 0 0 0 9250473 6583322 8509204 7494454 7623535 39460988 0 39460988 85317 88491 128272 116016 428996 847092 15805 0 0 0 15805 0 0 0 0 0 0 40323885 110731362 0.9786 0.9416 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 12730 12730 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY AMOUNT PAID TO AN ORGANIZATION FOR THE PURPOSE OF MONITORING PERTINENT LEGISLATION 3651893 100 611371 0 151787 0 4111577 4280742 91212 -579754 0 140307 0 3651893 3657691 133671 611666 0 122286 0 4280742 3127106 173928 481122 0 124465 0 3657691 2621564 120019 473130 0 87607 0 3127106 0.1299 0.5556 0.3145 false true true 9074808 9074808 56133900 28088096 28045804 834773 344181 490592 4953907 4117032 836875 38448079 SPLIT INTEREST AGREEMENTS 2834803 LEASE RIGHT OF USE ASSETS 14751882 LEASED EQUIPMENT (NET OF ACCUMULATED DEPRECIATION) 4682 INTEREST SWAP AGREEMENT 254655 R&D CAPITALIZATION 198032 18044054 Split-interest trust obligations 1245346 Capital lease obligations 15485493 Interest Rate Swap 0 16730839 35933903 190938 14753 0 -2923858 -2718167 38652070 -19546 -65568 -85114 38566956 33046148 14753 65568 80321 32965827 2953074 2953074 35918901 Schedule D, Part V, Line 4 Intended uses of endowment funds YMCA OF SNOHOMISH COUNTY USES THEIR ENDOWMENT INCOME TO PROVIDE FUNDING FOR CHILDREN TO PARTICIPATE IN CHILD CARE, TEEN, AND MENTORING PROGRAMS THAT CONTRIBUTE TO YOUTH DEVELOPMENT. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Endowment Distributions - 160542 Change in Value of Split Interest Agreement - 3660 Change in Value of Interest Rate Swap - -134986 Financial Assistance Reported on Form 990, Part IX - -2937661 Community Events - -15413 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Fundraising Events - -50981 Merchandise Sales COGS - -14587 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Special Event Expenses - 50981 Merchandise COGS - 14587 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Financial Assistance Reported on Form 990, Part IX - 2937661 Community Event Expenses - 15413 BBBS and Everett Auction 218832 185375 33457 0 0 16726 15976 9850 95737 BBBS Car Show 76434 76434 0 0 0 4491 170 350 16511 1 12683 12683 0 0 0 6702 307949 274492 33457 0 0 21217 16146 10200 118950 166513 -133056 true Financial Assistance - Healthy Living 15145 2365479 FMV REDUCTION OF FEES FOR PROGRAM SERVICES RENDERED Financial Assistance - Youth Development 11867 572182 FMV REDUCTION OF FEES FOR PROGRAM SERVICES RENDERED Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. The recipient must apply for financial assistance, providing proof of income, including pay stubs. YMCA uses a standardized sliding fee scale to determine how much the recipient is awarded. The award is generally good for 1 year unless the circumstances are temporary (loss of a job) or more permanent (disability). X X X X false false false false false false false true false PEYTON TUNE PRESIDENT/CEO 286556 0 31948 0 0 0 37367 0 7735 0 363606 0 0 0 SWATI SALUJA VP OF FINANCE 147085 0 0 0 0 0 0 0 7363 0 154448 0 0 0 PATRICIA CUDABACK SVP/COO 176726 0 0 0 0 0 21519 0 7489 0 205734 0 0 0 KYLA MCNULTY REGIONAL EXECUTIVE 158028 0 0 0 0 0 18893 0 7403 0 184324 0 0 0 JJ FRANK MARYSVILLE EXECUTIVE 134842 0 0 0 0 0 16059 0 1011 0 151912 0 0 0 MONICA MURPHY SVP/CHIEF HUMAN RESOURCES OFFICER 146715 0 0 0 0 0 17683 0 7364 0 171762 0 0 0 JENNIFER WILLOWS SVP/CHIEF DEVELOPMENT OFFICER 161497 0 0 0 0 0 19522 0 7423 0 188442 0 0 0 Schedule J, Part I, Line 7 Non-fixed payments Peyton Tune received a discretionary bonus as approved by the executive committee A WASHINGTON ECONOMIC DEVELOPMENT FINANCE AUTHORITY 911493002 X00000000 2016-02-18 18500000 Refunded Series 1994, 1999, and 2006 Bonds; Issued Series 2016 Bonds - Facility Construction false false false B WASHINGTON ECONOMIC DEVELOPMENT FINANCE AUTHORITY 911493002 X00000000 2018-11-29 14000000 Issued Series 2018 Bonds - Facility Construction false false false A 7024941 0 18500000 0 0 0 284327 0 0 18215673 0 0 2016 true false true true B 1720931 0 14000000 0 0 0 290354 0 0 13709646 0 0 2019 false false true true A false false false false 0.0 0.0 0.0 false false true B false false false false 0.0 0.0 0.0 false false true A false false true false true false false false true B false false true false true true Wells Fargo Bank NA 7.0 false false false false true A true B true Schedule K, Part VI ISSUE PRICE RECONCILIATION 2016 Bond Issue $7,800,000 1994/1999/2006 Refunding $10,700,000 Total Issue $18,500,000 Schedule K, Part II, Line 3 TOTAL PROCEEDS 2018 Bonds issued 11/29/2018 spent by 12/31/2019 Issued $14,000,000 Spent $14,000,000 Unspent $0 Schedule K, Part IV, Line 4b NAME OF PROVIDER OF QUALIFIED HEDGE WELLS FARGO BANK, NA Schedule K, Part V Different Procedures to Undertake Corrective Action Issuer name: WASHINGTON ECONOMIC DEVELOPMENT FINANCE AUTHORITY Written procedures were adopted in September 2016. Schedule K, Part V Different Procedures to Undertake Corrective Action Issuer name: WASHINGTON ECONOMIC DEVELOPMENT FINANCE AUTHORITY N/A X 5 140215 Market value X Supplies 8 6041 Selling cost X AUCTION ITEMS 269 103580 Selling cost X FOOD FOR EVENT 1 878 Selling cost 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Other - Supplies Combination of contributors and items received Other - AUCTION ITEMS items received Other - FOOD FOR EVENT number of contributions Securities - Publicly traded - Number of Contributions Form 990, Part I, Line 6 Description of Volunteers FROM THE VERY BEGINNING IN 1901, THE VOLUNTEERS OF THE YMCA OF SNOHOMISH COUNTY HAVE SERVED AS THE HEART OF THE ORGANIZATION. IN 2023, 914 VOLUNTEERS PROVIDED VALUABLE ASSISTANCE WITH POLICIES, PROGRAMS AND ACTIVITIES, DONATING A TOTAL OF 22,760 HOURS OF SERVICE TO THE YMCA. EACH YMCA BRANCH IS GOVERNED BY A VOLUNTEER BOARD AND OVERSEEN BY THE BOARD OF TRUSTEES. IN ADDITION, BRANCHES HAVE PROGRAM COMMITTEES AND ENGAGE VOLUNTEERS AS SPORTS COACHES, MENTORS, TEEN PROGRAM VOLUNTEERS, FITNESS INSTRUCTORS, AND IN MANY OTHER FUNCTIONS. VOLUNTEER STATISTICS ARE DETERMINED MANUALLY FROM STAFF'S COMPILATIONS. Form 990, Part III, Line 1 Description of Organization Mission THE COMMUNITITIES WE SERVE ARE INSPIRED TO BE SPIRITUALLY, MENTALLY AND PHYSICALLY HEALTHY. PEOPLE ARE JOYFUL, HOPEFUL AND HAVE FUN WITH OTHERS. YOUTH ARE OPTIMISTIC AND HAVE A VIBRANT VISION OF THEIR FUTURE. INDIVIDUALS ARE MORE CONNECTED AND WORK HAND IN HAND WITH EACH OTHER TO BUILD AND SUSTAIN A THRIVING COMMUNITY. Form 990, Part III, Line 4d Description of other program services (Expenses $ 4,271,465 including grants of $ 0)(Revenue $ 0) NON-OPERATIONS The major components of expense are amortization and depreciation $2,309,817 financing costs of $1,165,134 on tax exempt bonds used to finance all of the YMCA facilities and other non-operating expenses $796,514 Form 990, Part VI, Line 1a Delegate broad authority to a committee YMCA Board of Trustees Executive Committee is comprised of Chair, Vice Chair, Secretary, Treasurer, Vice Treasurer and Past Chair. This committee is authorized to act on behalf of the Board. Form 990, Part VI, Line 11b Review of form 990 by governing body The Audit Committee reviews the final draft of form 990 internally prepared by YMCA staff and reviewed by public tax accountants. Once the Audit Committee reviews and approves the form 990, the return is distributed to the entire Board of Trustees prior to filing the return. Form 990, Part VI, Line 12c Conflict of interest policy Annually the Board of Trustees and all management staff complete a conflict of interest questionnaire. The President shall submit a confidential report to the Executive Committee concerning any interest of trustees, officers, volunteers, or employees together with his/her actions concerning the same. The President will administer this policy and any disputed action of the President with respect to conflict of interest matters shall be resolved by the Executive Committee. Form 990, Part VI, Line 15a Process to establish compensation of top management official The Executive Committee annually conducts an independent review of the total compensation of the Chief Executive Officer. The review includes a determination about the reasonableness of the compensation in light of what is paid to similarly situated executives at other organizations, both for-profit and non-profit. The most recent compensation review was performed during March 2023. Form 990, Part VI, Line 15b Process to establish compensation of other employees The Executive Committee also annually conducts an independent review of the total compensation of the Chief Operations Officer, Chief Development Officer, and Chief Financial Officer. The review includes a determination about the reasonableness of the compensation in light of what is paid to similarly situated executives at other organizations, both for-profit and non-profit. The most recent compensation review was performed during March 2023. Form 990, Part VI, Line 19 Required documents available to the public YMCA of Snohomish County makes its financial statements, governing documents, and conflict of interest policy available to the public upon request. Financial statements, governing documents, and the conflict of interest policy are emailed, mailed, or delivered to the requestor based on their preferred method of delivery. 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 XI, Line 9 Other changes in net assets or fund balances Change in value of split interest agreement - 3660; Endowment distribution - 160542; Change in value of interest rate swap - -134986; YMCA SNOHOMISH QALICB PO BOX 419 EVERETT WA 982060419 832192099 Entity created for New Markets Tax Credit Financing WA 501(c)(3) Type III-FI NA false CHARITABLE REMAINDER UNITRUST 2825 Colby Ave Suite 201 Everett WA 98201 INVESTMENTS WA NA Trust true false true true true false false false false false false true false false false true false false true false Schedule R, Part V, Line 1b GIFT, GRANT, OR CAPITAL CONTRIBUTION TO RELATED ORGANIZATION YMCA OF SNOHOMISH COUNTY CONTRIBUTED TO THE RELATED ORGANIZATION, YMCA SNOHOMISH QALICB BY PAYING SOME OPERATIONAL COSTS Schedule R, Part V, Line 1d LOANS TO OR FOR RELATED ORGANIZATION YMCA OF SNOHOMISH COUNTY OBTAINED TAX EXEMPT FINANCING FOR EVERETT YMCA FACILITY TRANSFERRED TO THE RELATED ORGANIZATION, YMCA SNOHOMISH QALICB Schedule R, Part V, Line 1o SHARING OF PAID EMPLOYEES WITH RELATED ORGANIZATION YMCA OF SNOHOMISH COUNTY ACCOUNTING EMPLOYEES PREPARE FINANCIAL RECORDS AND STATEMENTS FOR THE RELATED ORGANIZATION, YMCA SNOHOMISH QALICB Schedule R, Part V, Line 1r TRANSFER OF PROPERTY TO RELATED ORGANIZATION YMCA OF SNOHOMISH COUNTY TRANSFERRED EVERETT YMCA FACILITY TO THE RELATED ORGANIZATION, YMCA SNOHOMISH QALICB Schedule R, Part V, Line 1k Lease of facilities, equipment, or other assets from related org YMCA OF SNOHOMISH COUNTY PAID FACILITY RENT TO THE RELATED ORGANIZATION.