2024-06-12T13:19:08-05:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 2689 COMMERCE DRIVE NW SUITE 201 ROCHESTER MN 55901 990 2023-01-01 410693931 DULUTH AREA FAMILY YMCA DULU 2187224745 PO BOX 3678 DULUTH MN 55802 SARA COLE CEO 2187224745 2024-06-10 1 SARA COLE 999009999 1 KATHERINE LUTZKE CPA P01760889 5072802300 2024-06-10 3 AAL1 IAL1 2023 2023-04-26 12:10:37Z SARA COLE PO BOX 3678 DULUTH MN 55802 14006203 0 X WWW.DULUTHYMCA.ORG X 1883 MN THE Y IS A LEADING NONPROFIT COMMITTED TO STRENGTHENING THE COMMUNITY BY CONNECTING ALL PEOPLE TO THEIR POTENTIAL, PURPOSE, AND EACH OTHER. WORKING TOGETHER, WE FOCUS ON EMPOWERING YOUNG PEOPLE, IMPROVING HEALTH AND WELLBEING, AND INSPIRING ACTION IN AND ACROSS OUR COMMUNITY. THE DULUTH AREA FAMILY YMCA HAS BEEN STRENGTHENING OUR COMMUNITY FOR OVER 150 YEARS THROUGH PROGRAMS DEDICATED TO YOUTH DEVELOPMENT, HEALTHY LIVING, AND SOCIAL RESPONSIBILITY. 17 17 776 633 318425 0 2611333 2022560 8417146 10907149 34977 98168 864893 37993 11928349 13065870 222948 332233 0 0 7246944 8593382 0 0 68818 3473880 3995540 10943772 12921155 984577 144715 20344302 21924580 1801251 2003026 18543051 19921554 X THE DULUTH AREA FAMILY YMCA IS DEDICATED TO PUTTING THE PRINCIPLES OF CARING, HONESTY, RESPECT, AND RESPONSIBILITY INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND, AND BODY FOR ALL. 0 0 700500 67620 531304 YOUTH DEVELOPMENT - OUR YMCA 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. THAT'S WHY WE HELP LEAD TO POSITIVE BEHAVIORS, BETTER HEALTH, AND EDUCATIONAL ACHIEVEMENT. OUR YMCA PROGRAMS, SUCH AS SUMMER RESIDENTIAL CAMP, OUT OF SCHOOL TIME CARE AND DAY CAMP OFFER A RANGE OF EXPERIENCES THAT ENRICH COGNITIVE, SOCIAL, PHYSICAL, AND EMOTIONAL GROWTH. EXPENSES INCLUDE SUBSIDIES AND DIRECT FINANCIAL ASSISTANCE THAT MAKE PARTICIPANT POSSIBLE FOR 100 PERCENT OF THE YOUNG PEOPLE WE ENGAGE. THE DULUTH FAMILY YMCA OPERATES CAMP MILLER SUMMER CAMP IN STURGEON LAKE, MN. CAMP MILLER HAD 547 CHILDREN ATTEND WITH 174 SCHOLARSHIPS. IN 2023 THE YMCA PROVIDED OUT OF SCHOOL PROGRAMMING TO 2,281 CHILDREN. AFTERSCHOOL PROGRAMS PROVIDED CRITICAL LEARNING OPPORTUNITIES ELEVATING SCHOOL SUCCESS AND CONFIDENCE. 6520513 238247 10375845 HEALTHY LIVING - THE Y IS A LEADING VOICE ON HEALTH AND WELL-BEING. WE BRING FAMILIES CLOSER TOGETHER, ENCOURAGE GOOD HEALTH, AND FOSTER CONNECTIONS THROUGH FITNESS, SPORTS, FUN, AND SHARED INTERESTS. PEOPLE IN OUR COMMUNITY ARE RECEIVING THE SUPPORT, GUIDANCE, AND RESOURCES THEY NEED TO ACHIEVE GREATER HEALTH IN SPIRIT, MIND, AND BODY. THIS IS PARTICULARLY IMPORTANT AS OUR NATION STRUGGLES AN OBESITY CRISIS, FAMILIES STRUGGLE WITH WORK/LIFE BALANCE, AND INDIVIDUALS SEARCH FOR PERSONAL FULFILLMENT. OUR PROGRAMS ARE ACCESSIBLE, AFFORDABLE, AND OPEN TO ALL FAITHS, BACKGROUNDS, ABILITIES, AND INCOME LEVELS. IN 2023, WE PROVIDED $182,118 IN FINANCIAL ASSISTANCE TO PEOPLE WHO OTHERWISE WOULD A HAVE FACED ECONOMIC BARRIERS TO MEMBERSHIP. FACILITIES INCLUDE LAP POOLS, WHEELCHAIR ACCESSIBLE WARM WATER THERAPY POOLS, WHIRLPOOLS, INDOOR RUN/WALK TRACK, ROCK CLIMBING WALL, FULLY-EQUIPPED WELLNESS CENTER WITH CARDIO AND WEIGHT TRAINING EQUIPMENT, GROUP EXERCISE SPACE, GYMNASIUM WITH BASKETBALL AND VOLLEYBALL COURTS, RACQUETBALL AND SQUASH COURTS, AND A SUPERVISED KIDS CLUB FREE TO THOSE WITH FAMILY MEMBERSHIPS. 2924237 26366 0 SOCIAL RESPONSIBILITY - OUR YMCA BELIEVES IN GIVING BACK AND SUPPORTING OUR NEIGHBORS. WE HAVE BEEN LISTENING AND RESPONDING TO OUR COMMUNITY'S MOST CRITICAL SOCIAL NEEDS FOR MORE THAN 130 YEARS. Y PROGRAMS, SUCH AS TRUE NORTH AMERICORPS, IS AN EXAMPLE OF HOW WE DELIVER TRAINING, RESOURCES, AND SUPPORT THAT EMPOWER OUR NEIGHBORS TO EFFECT CHANGE, BRIDGE GAPS, AND OVERCOME OBSTACLES. SINCE 2014, WE HAVE PLACED 1,000 AMERICORPS MEMBERS THROUGHOUT NORTHEASTERN MINNESOTA. TRUE NORTH AMERICORPS PLACES NATIONAL SERVICE MEMBERS IN SCHOOLS, AFTERSCHOOL PROGRAMS, AND YOUTH SERVICE MEMBERS IN SCHOOLS, AFTERSCHOOL PROGRAMS, AND YOUTH SERVICING AGENCIES. MEMBERS PROVIDE MATH AND READING INTERVENTIONS, AFTERSCHOOL CLUBS, SERVICE-LEARNING OPPORTUNITIES, MENTORING, AND SOCIAL-EMOTIONAL LEARNING. THE DULUTH AREA FAMILY YMCA IS COMMITTED TO YEAR-ROUND FOOD ACCESS AND HAS PROVIDED THOUSANDS OF MEALS. THE Y IS DEDICATED TO PROVIDING MEALS FOR FAMILIES IN OUR COMMUNITY! 10145250 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 0 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 15 0 1 776 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 0 0 MN X X AMY HAGGENMILLER 2187224745 PO BOX 3678 DULUTH MN 55803 MATT BAUMGARTNER ASSOCATION BOARD CHAIR 1.00 2.00 X X 0 0 0 CATHERINE CARTER HUBER BOARD CO-CHAIRMAN 1.00 0.00 X X 0 0 0 BRIAN HREN BOARD TREASURER 1.00 2.00 X X 0 0 0 JILL FAUCHALD ASSOCATION BOARD SECRETARY 1.00 0.00 X X 0 0 0 ALLISON BLAKELY HANIG-LANDRUS DIRECTOR 1.00 0.00 X 0 0 0 BILLYE COENEN DIRECTOR 1.00 0.00 X 0 0 0 CHIAMAKA ENEMUOH DIRECTOR 1.00 0.00 X 0 0 0 CHRISTINE LUNDE DIRECTOR 1.00 0.00 X 0 0 0 HANNAH STEVENS DIRECTOR 1.00 1.00 X 0 0 0 CHAD CURRAN DIRECTOR 1.00 0.00 X 0 0 0 JENNA MAKI DIRECTOR 1.00 0.00 X 0 0 0 THERESA SEVERANCE DIRECTOR 1.00 0.00 X 0 0 0 DAVID MILLS DIRECTOR 1.00 0.00 X 0 0 0 DEVIN STIGSELL DIRECTOR 1.00 0.00 X 0 0 0 ELIZABETH DURAND DIRECTOR 1.00 0.00 X 0 0 0 MICHAEL PENNINGTON DIRECTOR 1.00 1.00 X 0 0 0 STEVE HANKE DIRECTOR 1.00 0.00 X 0 0 0 SARA COLE CEO 40.00 3.00 X 232521 0 45235 AMY HAGGENMILLER CFO 40.00 3.00 X 157694 0 46014 JERAMY KATCHUBA SENIOR VP OF OPERATIONS 40.00 0.00 X 114870 0 41035 505085 0 132284 3 0 1 0 0 8250 18266 76375 1299914 619755 21687 2022560 MEMBERSHIP DUES 624110 4680631 4680631 ACTIVITY FEES 624110 2938264 2938264 COOPERATIVE AGREEMENTS 624110 1815213 1815213 ASSOCIATED ORGANIZATIONS 541900 841734 539436 302298 CAMP FEES 624110 381078 381078 250229 234102 16127 10907149 167320 167320 813536 842751 39937 -29215 -39937 -69152 -69152 18897 18266 22249 -3352 -3352 4845 783 4062 4062 71896 34613 37283 37283 13065870 10588724 318425 136161 500 500 331733 331733 481464 481464 6863586 5915073 910646 37867 227185 177810 46400 2975 353682 258339 91021 4322 667465 549146 115191 3128 27752 27752 24550 24550 8737 8737 991902 607517 384363 22 62486 34586 24297 3603 145441 63464 76681 5296 646198 623579 22619 244981 87635 154577 2769 18430 18430 134197 148311 -14693 579 153838 88801 65037 SUPPLIES 981105 777862 202945 298 CREDIT CARD FEES 231779 226522 5088 169 EXPENDABLE EQUIPMENT 117769 73985 43784 MEMBERSHIP DUES 31297 12992 18305 175078 148965 18323 7790 12921155 10145250 2707087 68818 715077 719207 3358341 4990622 1741029 209491 403978 451669 18105 25290 35161 54722 1291170 765815 534355 525355 888251 944338 12650005 14003886 20344302 21924580 1128604 1138525 406713 423481 265934 441020 1801251 2003026 X 9327674 11474310 9215377 8447244 18543051 19921554 20344302 21924580 X 144715 72804 1160984 X 0 1 X 1 1 1 X 2632305 6106250 4161435 2611333 2022560 17533883 4426505 3628798 4707741 8414148 10588724 31765916 7058810 9735048 8869176 11025481 12611284 49299799 9039 9039 0 9039 9039 49290760 876 20685 34977 167320 223858 876 20685 34977 167320 223858 149492 249098 643724 867891 391031 2301236 21848 1260 10623 33731 7230150 9986282 9544208 11928349 13169635 51858624 0.95050 0.95410 0.00430 0.00120 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISC INCOME - 2019 AMOUNT: $ 21,848. 2020 AMOUNT: $ 1,260. 2021 AMOUNT: $ 10,623. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5218 2117 3101 912056 674817 237239 373896 88881 285015 525355 BENEFICIAL INTEREST IN TRUSTS 13810989 ROU ASSET 192897 14003886 LEASE LIABILITY 441020 441020 13974401 72804 1177748 1250552 12723849 8737 333284 342021 13065870 12595898 16764 16764 12579134 8737 333284 342021 12921155 PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN BENEFICIAL INTERESTS 1,160,984. COGS 16,764. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIP EXPENSE 331,733. EVENT EXPENSES 1,551. PART XII, LINE 2D - OTHER ADJUSTMENTS: COGS 16,764. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIP EXPENSE 331,733. EVENT EXPENSES 1,551. SIDEWALK SHUFFLE 14679 2050 12629 4564 GIFT BASKETS 22484 16216 6268 16216 1469 37163 18266 18897 16216 6033 22249 -3352 1 SCHOLARSHIPS 2641 331733 0 N/A N/A PART I, LINE 2: SCHOLARSHIPS ARE PROVIDED AFTER REVIEWING THE GRANTEES INCOME AND FAMILY SIZE. X X X 0 0 0 0 0 0 0 0 0 SARA COLE CEO 232521 0 0 0 0 0 27902 0 17333 0 277756 0 0 0 AMY HAGGENMILLER CFO 157694 0 0 0 0 0 18923 0 27091 0 203708 0 0 0 JERAMY KATCHUBA SENIOR VP OF OPERATIONS 114870 0 0 0 0 0 13784 0 27251 0 155905 0 0 0 FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PROVIDED TO THE ORGANIZATION'S BOARD OF DIRECTORS AND APPROVED PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS REVIEWS THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS AND SIGN OFF ON COMPLIANCE WITH POLICY ON AN ANNUAL BASIS. IF A CONFLICT IS FOUND TO EXIST, THE MINUTES OF THE BOARD SHALL CONTAIN THE FOLLOWING: 1) THE NAMES OF THE SIGNIFICANT PERSONS WHO DISCLOSED OR WERE OTHERWISE FOUND TO HAVE AN INTEREST, THE NATURE OF THE INTEREST, ANY ACTION TAKEN TO DETERMINE WHETHER A CONFLICT EXISTS; AND 2) THE NAMES OF THE PERSONS WHO WERE PRESENT FOR DISCUSSIONS RELATED TO THE TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS APPROVES THE SALARY FOR THE EXECUTIVE DIRECTOR. THE COMPENSATION IS DETERMINED USING A STUDY OF YMCA'S OF SIMILAR SIZE CONDUCTED BY THE YMCA OF THE USA. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. THE FORM 990 IS ALSO AVAILABLE ON GUIDESTAR.ORG FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTERESTS 1,160,984. DULUTH AREA FAMILY YMCA HERITAGE FOUNDATION 302 W 1ST ST DULUTH MN 55802 200956455 SUPPORT DULUTH AREA FAMILY YMCA, INC. MN 501(C)(3) LINE 12B, II DULUTH AREA FAMILY YMCA 1 DULUTH YMCA PROPERTY INC 302 W 1ST ST DULUTH MN 55802 200956601 SUPPORT DULUTH AREA FAMILY YMCA, INC. MN 501(C)(3) LINE 12B, II DULUTH AREA FAMILY YMCA HERITAGE 1 STURGEON LAKE PROPERTY INC 302 W 1ST ST DULUTH MN 55802 200956525 SUPPORT DULUTH AREA FAMILY YMCA, INC. MN 501(C)(3) LINE 12B, II DULUTH AREA FAMILY YMCA HERITAGE 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0