2025-09-09T13:53:52+00:00 2024-12-31 410746749 CliftonLarsonAllen LLP 301 SW Adams Street Suite 1000 Peoria IL 61602 990 2024-01-01 370663575 YOUNG MEN'S CHRISTIAN ASSOCIATION OF WARREN COUNTY YOUN 3097343183 700 W Harlem Ave PO Box 527 Monmouth IL 61462 Sam Brooks Chief Executive Officer 3097343183 2025-09-09 true true Andrew Smith CPA P01518894 3096714500 2025-09-09 2024 2025-03-06 01:10:19Z Warren County YMCA Samuel Brooks 700 W Harlem Ave PO Box 527 Monmouth IL 61462 1906487 false X WARRENCOUNTYYMCA.org X 1962 IL TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL. 15 13 106 150 0 523196 481080 1363535 1400301 3045 4079 23274 14961 1913050 1900421 71715 78031 0 0 836772 914940 0 0 25696 849494 867942 1757981 1860913 155069 39508 7164146 7199383 61611 57340 7102535 7142043 TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL. false false 1488132 78031 1409064 WE OFFER MULTIPLE PROGRAMS AND SERVICES DESIGNED TO SUPPORT MEMBERS OF THE SURROUNDING COMMUNITY IN MAKING HEALTHY CHOICES IN ALL ASPECTS OF THEIR LIVES; INCLUDING YOUTH DEVELOPMENT, HEALTHY LIVING AND SOCIAL RESPONSIBILITY PROGRAMS. FROM SETTING UP YOUNG PEOPLE WITH MENTORS TO HELPING FAMILIES GET FIT, WE ARE COMMITTED TO STRENGTHENING COMMUNITIES. 1488132 true true false false false false false false false false true false false false false true true false false false false false false false false false false false true false false false false false false false false false false false false false false false false true false false false false true 6 0 true 106 true false false false false false false false false false false false false false false X 15 13 true false false false true false false true true false false false true true true true true true true false false false IL X ANDREA MARTIN 3097343183 700 W HARLEM AVE PO BOX 527 MONMOUTH IL 61462 Heather O'Daniel Vice President 1.0 X X 0 0 0 Jeff Ewing President 1.0 X X 0 0 0 Mike Stewart Treasurer 1.0 X X 0 0 0 PJ Brooks Secretary 1.0 X X 0 0 0 Brandon Lee Director 1.0 X 0 0 0 Brian Riley Director 1.0 X 0 0 0 Carla Ewing Director 1.0 X 0 0 0 Gina Sanberg Director 1.0 X 0 0 0 Jackie Jenks Director 1.0 X 0 0 0 Jay Grant Director 1.0 X 0 0 0 Jen Braun Director 1.0 X 0 0 0 Katy Morrison Director 1.0 X 0 0 0 Monica Doyle Director 1.0 X 0 0 0 Sarah Skrivseth Director 1.0 X 0 0 0 Tamra Chandler Director 1.0 X 0 0 0 Samuel Brooks Executive Director/CEO 40.0 X 125000 0 22974 125000 0 22974 1 false false false 0 17000 0 0 380000 20000 64080 481080 Membership Revenue 783608 783608 Day Camp Revenue 146752 146752 Childcare Revenue -- School Age 103839 103839 Childcare Revenue -- Infant/Toddler/Preschool 2795 2795 Resident Camp Revenue 0 0 363307 363307 0 0 1400301 4079 4079 11693 11693 0 11693 11693 0 0 7600 0 1402 6198 6198 1734 4664 -2930 -2930 0 0 0 0 0 1900421 1409064 0 10277 78031 78031 0 0 147974 133177 14797 647077 572430 68839 5808 27726 20234 6898 594 33294 21478 10798 1018 58869 43640 13829 1400 15015 15015 23474 23474 40740 40740 0 0 9259 8330 929 2092 1883 209 26783 26783 125098 116581 8517 8021 6287 1734 3291 3291 0 0 0 0 244549 220094 24455 57367 51630 5737 SUPPLIES 143753 124103 18709 941 REPAIRS & MAINTENANCE 80084 80084 SPECIAL OLYMPICS 43006 43006 Dues and Subscriptions 41221 31918 9303 4189 4189 0 0 1860913 1488132 347085 25696 217401 177886 1274659 1186079 0 0 0 0 9431921 3596503 5672086 5835418 0 0 0 0 7164146 7199383 0 0 0 0 61611 57340 0 0 0 0 61611 57340 X 7097176 7130571 5359 11472 7102535 7142043 7164146 7199383 39508 0 0 0 0 0 X false true true false X 1610462 2317777 608233 523196 481080 5540748 766674 1113907 1162304 1392165 1413728 5848778 7600 7600 0 0 2377136 3431684 1770537 1915361 1902408 11397126 0 0 0 0 0 0 1308832 1537680 423320 0 0 3269832 1308832 1537680 423320 0 0 3269832 8127294 2076 1346 1446 3045 4079 11992 0 2076 1346 1446 3045 4079 11992 0 0 0 0 0 0 0 2379212 3433030 1771983 1918406 1906487 11409118 0.71235 0.59324 0 0.0 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - , COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - , COLUMN F - 0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 422119 422119 5636064 2744472 2891592 3373738 852031 2521707 5835418 0 X 1828456 6066 6066 1822390 78031 78031 1900421 1788948 6066 6066 1782882 78031 78031 1860913 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The YMCA is exempt from federal and state income taxes under Section 501(c)(3) of the IRC as a charitable foundation whereby only unrelated business income is subject to federal income tax. The YMCA currently has no unrelated business income. Accordingly, no provision for income taxes has been recorded. The YMCA has adopted the recognition requirement for uncertain tax positions as required by generally accepted accounting principles and has reviewed tax positions taken for filing with the Internal Revenue Service and the Illinois Department of Revenue. The YMCA does not believe that it has any uncertain tax positions and, accordingly, has not recorded any reserves for uncertain income tax positions at December 31, 2024. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 COGS - 4664 Fundraising Expense - 1402 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Grants to Individuals - Scholarships - 78031 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 COGS - 4664 Fundraising Expense - 1402 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Grants to Individuals - Scholarships - 78031 true Scholarships 384 78031 FMV THE ORGANIZATION PROVIDES SCHOLARSHIPS TO INDIVIDUALS WHO CANNOT AFFORD THE MEMBERSHIP FEES OR SPORT PARTICIPATION FEES. Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds The organization provides scholarships to individuals who can not afford the membership fees or sport participation fees. Form 990, Part VI, Line 1a Delegate broad authority to a committee An Executive Committee which consists of five board members elected to their positions of President, VP, 2VP, Secretary, Treasurer. Their scope is to supervise the CEO. lead the board, make policy recommendations to the board Form 990, Part VI, Line 2 Family/business relationships amongst interested persons Sam Brooks (CEO) and Emily Brooks (Youth Development Director) - Family relationship, Jeff and Carla Ewing (directors) - Family relationship Form 990, Part VI, Line 6 Classes of members or stockholders Members pay a monthly fee to be a part of the YMCA. The membership gives them rights to use the YMCA facility and to have discounts on YMCA programming. Membership Levels: Family, Adult, Young Adult, Married Couple, Single Parent, Senior, Senior Couple, Youth Form 990, Part VI, Line 11b Review of form 990 by governing body THE 990 IS REVIEWED BY THE BOARD OF DIRECTORS AND EXECUTIVE DIRECTOR PRIOR TO FILING after a presentation by a staff member of CLA Form 990, Part VI, Line 12c Conflict of interest policy ANNUAL QUESTIONNAIRE IS REQUIRED OF EACH SIGNIFICANT PERSON. THE BOARD OF DIRECTORS IS CHARGED WITH DETERMINING WHETHER A CONFLICT OF INTEREST EXISTS BY MAJORITY VOTE. IF A CONFLICT EXISTS UPON REVIEW OF THE QUESTIONNAIRES AND INVESTIGATION OF THE FACTS, THE BOARD MEMBER WITH THE CONFLICT OF INTEREST ABSTAINS FROM VOTING. Form 990, Part VI, Line 15a Process to establish compensation of top management official EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS SET THE SALARY OF THE EXECUTIVE DIRECTOR USING DATA ACCUMULATED ON SALARIES FOR SIMILAR SIZED NOT FOR PROFIT ORGANIZATIONS IN THE AREA. Form 990, Part VI, Line 19 Required documents available to the public THESE DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE ORGANIZATION'S OFFICE AT 700 WEST HARLEM IN MONMOUTH, ILLINOIS. Form 990, Part VIII, Line 2f Other Program Service Revenue Other Program Revenue - Total Revenue: 363307, Related or Exempt Function Revenue: 363307, 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: ; THE WARREN COUNTY YMCA FOUNDATION PO BOX 377 MONMOUTH IL 61462 364554621 TO PROVIDE FINANCIAL SUPPORT TO THE YMCA OF WARREN COUNTY IL 501(c)(3) Type II NA false false false true false false false false false false false false false false false false false false false false