2025-07-10T09:57:58-05:00 2024-12-31 420714325 RSM US LLP 227 WEST FIRST STREET SUITE 700 DULUTH MN 55802 990 2024-01-01 840404913 YMCA OF THE ROCKIES YMCA 9705863341 2515 TUNNEL ROAD ESTES PARK CO 805112800 JULIE WATKINS PRESIDENT & CEO 9705863341 2025-07-09 1 0 JULIE BOYER P01278549 2187275025 2025-07-09 2024 2025-03-06 01:10:19Z JULIE WATKINS 2515 TUNNEL ROAD ESTES PARK CO 805112800 98098807 0 X WWW.YMCAROCKIES.ORG X 1907 CO SEE SCHEDULE O 26 26 1868 334 20320 14626 6514244 20617293 40290101 42722166 -180886 2693824 1066094 3193233 47689553 69226516 281858 494036 0 0 24780256 27208417 59306 44966 1616844 23265262 25787463 48386682 53534882 -697129 15691634 194112813 213662086 45504551 44875181 148608262 168786905 YMCA OF THE ROCKIES PUTS CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS, STAFF AND FACILITIES IN AN ENVIRONMENT THAT BUILDS HEALTHY SPIRIT, MIND AND BODY FOR ALL. 0 0 27879975 494036 31633712 ESTES PARK CENTER PROVIDES A CHRISTIAN ENVIRONMENT, CONSISTING OF FACILITIES, PROGRAMS AND STAFF, IN WHICH CHRISTIAN PRINCIPLES WERE PRESENTED TO 150,000 GUESTS DURING 420,000 GUEST DAYS AT ESTES PARK CENTER IN 2024. 15830333 13645467 SNOW MOUNTAIN RANCH PROVIDES A CHRISTIAN ENVIRONMENT, CONSISTING OF FACILITIES, PROGRAMS AND STAFF, IN WHICH CHRISTIAN PRINCIPLES WERE PRESENTED TO 76,000 GUESTS DURING 160,000 GUEST DAYS AT SNOW MOUNTAIN RANCH IN 2024. 43710308 1 1 0 0 0 0 0 1 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 147 0 1 1868 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 26 26 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 AK AL AR CA CT DC FL GA HI KS KY LA MA MD ME MI MN MS ND NH NJ NM NY OH OK OR PA RI SC TN UT VA WA WI WV X X NICOLE FRUGE ASSISTANT SECRETARY YMCA OF THE ROCKIES 9705863341 2515 TUNNEL ROAD ESTES PARK CO 805112800 STEVE MOOMAU BOARD CHAIR 1.00 0.00 X X 0 0 0 LAWRENCE PARSONS BOARD CHAIR ELECT 1.00 0.00 X X 0 0 0 CASEY TOURTILLOTT BOARD VICE-CHAIR 1.00 0.00 X X 0 0 0 DAVID STUTTS BOARD TREASURER 1.00 0.00 X X 0 0 0 STACY ZERR BOARD SECRETARY 1.00 0.00 X X 0 0 0 JIM ADAMS BOARD MEMBER 1.00 0.00 X 0 0 0 KELLY BARNHILL BOARD MEMBER 1.00 0.00 X 0 0 0 BRUCE BENBROOK BOARD MEMBER 1.00 0.00 X 0 0 0 STEVE DERKS BOARD MEMBER 1.00 0.00 X 0 0 0 MARK FULMER BOARD MEMBER 1.00 0.00 X 0 0 0 JEAN GREOS BOARD MEMBER 1.00 0.00 X 0 0 0 KARRA GUESS BOARD MEMBER 1.00 0.00 X 0 0 0 STEVEN GYESZLY BOARD MEMBER 1.00 0.00 X 0 0 0 ALEJANDRO HERNANDEZ BOARD MEMBER 1.00 0.00 X 0 0 0 MICAH HILDENBRAND BOARD MEMBER 1.00 0.00 X 0 0 0 CURT LANHAM BOARD MEMBER 1.00 0.00 X 0 0 0 JONATHAN LIEBERT BOARD MEMBER 1.00 0.00 X 0 0 0 BRENT MCVAY BOARD MEMBER 1.00 0.00 X 0 0 0 DEBORAH MEINKE BOARD MEMBER 1.00 0.00 X 0 0 0 JOHN MENNEL BOARD MEMBER 1.00 0.00 X 0 0 0 MARK NELSEN BOARD MEMBER (THROUGH 4/27/24) 1.00 0.00 X 0 0 0 JENNIFER SALYER BOARD MEMBER 1.00 0.00 X 0 0 0 GARY SCHLESSMAN BOARD MEMBER 1.00 0.00 X 0 0 0 LAURA SCHMALTZ BOARD MEMBER 1.00 0.00 X 0 0 0 VICTORIA SCOTT-HAYNES BOARD MEMBER 1.00 0.00 X 0 0 0 GARY SILER BOARD MEMBER 1.00 0.00 X 0 0 0 JENNIFER WOOD BOARD MEMBER 1.00 0.00 X 0 0 0 JULIE WATKINS PRESIDENT & CEO 40.00 0.00 X 352780 0 70489 JEFFREY ALLISON VP FINANCE & CFO (THROUGH 12/31/24 40.00 0.00 X 180785 0 18944 NICOLE FRUGE ASSISTANT SECRETARY 40.00 0.00 X 63030 0 15015 JUSTIN EGDORF VP FINANCE & CFO (START 12/09/24) 40.00 0.00 X 4231 0 0 COURTNEY HILL CHIEF OPERATING OFFICER 40.00 0.00 X 226409 0 47557 CARRIE ROSSMAN CHIEF ADVANCEMENT OFFICER 40.00 0.00 X 170803 0 50467 SHANNON JONES GENERAL MANAGER - EPC 40.00 0.00 X 164189 0 39043 MICHEAL OHL GENERAL MANAGER - SMR 40.00 0.00 X 165396 0 33987 LINDSAY WHITE VP OF BUSINESS DEVELOPMENT 40.00 0.00 X 167750 0 10434 DOMINIQUE HUMPHREY VP OF HUMAN RESOURCES 40.00 0.00 X 171338 0 1587 ANDREW COLLINS IT DIR. OF INFRASTRUCTURE & SEC. 40.00 0.00 X 115932 0 31830 KYLE LIVESAY ASSOCIATION BUSINESS & RISK DIR. 40.00 0.00 X 114064 0 28511 CHRIS ESHELMAN SUPT. OF BLDGS AND GROUNDS - EPC 40.00 0.00 X 120984 0 15110 JENNIFER LEIVESTAD ASSOCIATION ACCOUNTING DIRECTOR 40.00 0.00 X 109060 0 25795 MICHAEL KINGSTON FOOD SERVICE DIRECTOR 40.00 0.00 X 104849 0 23677 2231600 0 412446 20 0 1 0 BIG VALLEY CONSTRUCTION PO BOX 1879 GRANBY CO 80446 COMMERCIAL CONSTRUCTION 1965261 B&E BUILDERS 343 ST VRAIN AVE SUITE 1 ESTES PARK CO 80517 COMMERCIAL CONSTRUCTION 1081994 BONSAI DESIGN 1601 RIVERFRONT DRIVE SUITE 202 GRAND JUNCTION CO 81501 PROGRAM FACILITY CONSTRUCTION 506570 ALLIED ROOFING SPECIALISTS PO BOX 2737 LOVELAND CO 80539 COMMERICAL CONSTRUCTION 367523 FIVESTAR DENVER LLC PO BOX 715123 CINCINNATI OH 45271 LAUNDRY SERVICE 353491 12 20617293 2415721 20617293 ESTES PARK CENTER 721210 28346974 28346974 SNOW MOUNTAIN RANCH 721210 13094896 13094896 MEMBERSHIP DUES 900099 1218635 1218635 CABIN PROPERTY PAYMENTS 900099 61661 61661 42722166 1490784 1490784 615900 20320 0 0 615900 20320 636220 20320 615900 22503545 16000 20611218 705287 1892327 -689287 1203040 1203040 10030678 7555786 2474892 2474892 MISCELLANEOUS INCOME 900099 82121 82121 82121 69226516 45279179 20320 3309724 16000 16000 478036 478036 1954233 676581 971729 305923 20719667 17486801 2865295 367571 1103223 754601 284598 64024 1763741 1346011 344793 72937 1667553 1349864 269263 48426 52538 6358 46180 128850 128850 44966 44966 833878 680894 112109 40875 562619 11446 551173 1506971 1446010 40988 19973 1028653 618876 328299 81478 3431008 3431008 238659 140766 39610 58283 78856 78856 1328503 1328503 415419 415419 6701685 6701685 2963795 2963795 EQUIPMENT REPAIR & MAIN 2677276 2665981 8332 2963 CREDIT CARD FEES 1271475 1226911 44564 OTHER EMPLOYEE EXPENSES 506931 479570 18319 9042 UBIT TAX EXPENSE 10485 10485 2049862 1139773 409706 500383 53534882 43710308 8207730 1616844 2508966 2898864 11633919 11523994 5763579 12561752 2027276 689542 817391 906360 414769 2716656 229258974 100421692 123638473 128837282 47163285 53407848 145155 119788 194112813 213662086 3667770 4363712 3360312 3398133 28927348 27500748 2905445 2813518 6643676 6799070 45504551 44875181 X 125533913 133166670 23074349 35620235 148608262 168786905 194112813 213662086 X 15691634 3461434 1025575 X X 0 1 X 1 0 X 10584840 9845346 11732662 6514244 20617293 59294385 21454955 35982634 48552420 48953354 52752844 207696207 32039795 45827980 60285082 55467598 73370137 266990592 979555 1078367 1404211 281491 525847 4269471 0 979555 1078367 1404211 281491 525847 4269471 262721121 338352 290610 1040981 2039528 2106684 5816155 338352 290610 1040981 2039528 2106684 5816155 3050 12176 12887 15626 43739 32378147 46121640 61338239 57520013 75492447 272850486 0.96290 0.96660 0.02130 0.01650 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 0 59359598 1527354 6508572 7573487 105032 59717005 55613963 244656 8383116 4882137 59359598 43396316 19138302 -5578444 1341851 360 55613963 40601340 187396 3762547 1154247 720 43396316 36558411 145350 4867256 968957 720 40601340 0.71410 0.21460 0.07130 1 0 4744718 4744718 199444158 90354986 109089172 12965730 10066706 2899024 12104368 12104368 128837282 OPERATING LEASE 119788 OTHER LIABILITY - INTEREST RATE SWAP 969907 OTHER LIABILITY - ADVANCED DEPOSITS 5709375 6799070 X 81269311 3461434 3461434 77807877 -8581361 -8581361 69226516 61090668 7555786 7555786 53534882 0 53534882 PART III, LINE 1A: DESCRIPTION OF COLLECTION: THE YMCA OF THE ROCKIES (YMCA) MAINTAINS MUSEUMS CONTAINING VARIOUS PHOTOS, DOCUMENTATION, AND SIGNIFICANT HISTORIC ARTIFACTS (SUCH AS HIKING AND CLIMBING EQUIPMENT) AT BOTH ITS ESTES PARK CENTER AND SNOW MOUNTAIN RANCH LOCATIONS. THE MUSEUMS AT BOTH LOCATIONS OFFER GUESTS MULTIPLE EXPERIENCES, INCLUDING WALKING TOURS AND EVENTS WHERE EACH GUEST'S TIME AT THE YMCA IS ENHANCED AND THEY CAN CONNECT WITH THE YMCA'S ENDURING LEGACY OF OVER 100 YEARS OF POSITIVELY IMPACTING THE REGION AND WORLD BY CARRYING OUT ITS MISSION VIA MULTIPLE PROGRAMS AND ACTIVITIES IN THE ROCKY MOUNTAINS. PART III, LINE 4: THE YMCA OF THE ROCKIES MAINTAINS A COLLECTION OF ITEMS, ARTIFACTS, PAPERS, DOCUMENTS, AND EQUIPMENT OF EDUCATIONAL, HISTORICAL AND CULTURAL VALUE TO EMPLOYEES, MEMBERS, DONORS AND VISITORS TO YMCA OF THE ROCKIES PROPERTIES. THE YMCA OF THE ROCKIES' HISTORIAN IS RESPONSIBLE FOR MAINTAINING THE COLLECTIONS AND HISTORICAL BUILDINGS AT BOTH ESTES PARK CENTER AND SNOW MOUNTAIN RANCH. PART V, LINE 4: DESCRIBE THE INTENDED USES OF THE ORGANIZATION'S ENDOWMENT FUNDS: ENDOWMENTS ARE AVAILABLE FOR THE ONGOING SUPPORT OF OUR MISSION; SPECIFIC PROGRAMS AND PURPOSES AS DESIGNATED BY DONORS; SCHOLARSHIPS FOR OUR CAMPS, FAMILIES, AND OTHER CHARITABLE STAYS; BUILDING INVESTMENTS AND CAPITAL EXPENDITURES. PART X, LINE 2: INCOME TAX STATUS: YMCA OF THE ROCKIES (YMCA) IS GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND A SIMILAR PROVISION OF STATE LAW. HOWEVER, THE YMCA IS SUBJECT TO FEDERAL INCOME TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME. THE YMCA'S TAX FILINGS ARE SUBJECT TO EXAMINATION BY VARIOUS TAXING AUTHORITIES. THE YMCA'S OPEN EXAMINATION PERIODS ARE 2021 AND FORWARD. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD INCLUDED IN REVENUE -7,555,786. CHANGE IN FAIR VALUE OF INTEREST RATE SWAP AGREEMENT -1,025,575. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD INCLUDED IN REVENUE 7,555,786. X X X X X X X 1 ANALYTICAL ENVIRONMENTAL SERVICES PO BOX 741137 LOS ANGELES CA 900741137 CONSULTING 0 0 44966 44966 44966 44966 AL AK AZ AR CA CO CT DE DC FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA PR RI SC SD TN TX UT VT VA WA WV WI WY 1 ESTES PARK ECONOMIC DEVELOPMENT CORPORATION 533 BIG THOMPSON AVE ESTES PARK CO 80517 463326927 501(C)(4) 10000 0 LOCAL COMMUNITY ASSISTANCE YMCA WORLD SERVICES 101 N WACKER DRIVE CHICAGO IL 60606 363258696 501(C)(3) 6000 0 YMCA ASSISTANCE 1 1 YOUTH PROGRAMS SCHOLARSHIPS 319 345285 RUESCH/GARRIS COLLEGE SCHOLARSHIP RECIPIENTS 8 7395 PART I, LINE 2: PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS: GRANTS TO ORGANIZATIONS ARE TO VARIOUS LOCAL NON-PROFITS THAT THE YMCA PARTICIPATES IN AS PART OF THE LOCAL COMMUNITIES. IN MOST CASES, STAFF OF THE YMCA SIT ON THE BOARDS OF THESE ORGANIZATIONS, SO MONITORING IS POSSIBLE. COLLEGE SCHOLARSHIPS TO INDIVIDUALS ARE SENT DIRECTLY TO THE INSTITUTION FOR THE GRANTEES. CAMP AND DAYCARE SCHOLARSHIPS ARE RELEASES OF TEMPORARILY RESTRICTED CONTRIBUTIONS WHICH HELP QUALIFYING CHILDREN ATTEND YMCA CAMP AND DAYCARE PROGRAMS. SCHEDULE I, PART III: IN 2024, YMCA OF THE ROCKIES PROVIDED 327 INDIVIDUALLY-IDENTIFIED SCHOLARSHIPS. IN ADDITION TO SCHOLARSHIPS, YMCA OF THE ROCKIES ALSO SERVED 4,208 FAMILY HOUSEHOLDS WITH CHARITABLE STAYS TOTALING ALMOST 7,136 ROOM NIGHTS IN 2024, INCLUDING THE FOLLOWING: 2,356 TEACHER FAMILIES 903 MILITARY FAMILIES 57 G.R.A.C.E. FAMILIES 96 SINGLE-PARENT FAMILIES 464 FAITH LEADER FAMILIES 198 FOSTER FAMILIES 134 STAYS TO SCHOOL AND NONPROFIT FUNDRAISERS X X X 0 0 0 0 0 0 0 0 0 JULIE WATKINS PRESIDENT & CEO 350341 0 0 0 2439 0 41400 0 29089 0 423269 0 0 0 COURTNEY HILL CHIEF OPERATING OFFICER 225918 0 0 0 491 0 28270 0 19287 0 273966 0 0 0 CARRIE ROSSMAN CHIEF ADVANCEMENT OFFICER 170558 0 0 0 245 0 22211 0 28256 0 221270 0 0 0 SHANNON JONES GENERAL MANAGER - EPC 160315 0 3255 0 619 0 20724 0 18319 0 203232 0 0 0 JEFFREY ALLISON VP FINANCE & CFO (THROUGH 12/31/24 179671 0 63 0 1051 0 10253 0 8691 0 199729 0 0 0 MICHEAL OHL GENERAL MANAGER - SMR 165194 0 0 0 202 0 20366 0 13621 0 199383 0 0 0 LINDSAY WHITE VP OF BUSINESS DEVELOPMENT 167606 0 0 0 144 0 0 0 10434 0 178184 0 0 0 DOMINIQUE HUMPHREY VP OF HUMAN RESOURCES 167906 0 3300 0 132 0 0 0 1587 0 172925 0 0 0 A CO EDUCATIONAL AND CULTURAL FACILITIES AUTHORITY 840896727 2022-10-01 30510000 REVENUE REFUNDING BONDS 0 0 0 A 30510000 30510000 2022 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 1 0 1 1 WELLS FARGO 16.000000000000 0 0 0 0 1 A 1 PART I, COLUMN F THE FOLLOWING IS A COMPLETE DESCRIPTION OF THE PURPOSE OF THE COLORADO EDUCATIONAL AND CULTURAL FACILITIES BOND: TO REFUND THE AUTHORITY'S VARIABLE RATE DEMAND REVENUE AND REFUNDING BONDS, SERIES, ORIGINALLY ISSUED FOR THE PURPOSE OF: (A) REFINANCING THE CORPORATION'S OUTSTANDING GRAND COUNTY, CO BONDS (B) FINANCING THE COST OF CONSTRUCTING, EQUIPPING AND RENOVATING CERTAIN CULTURAL AND EDUCATIONAL FACILITIES (C) FUNDING THE CAPITALIZED INTEREST ON THE SERIES 2003 BONDS (D) FUNDING THE BONDS' COST OF ISSUANCE ON THE SERIES 2008 BONDS X 23 2415721 FAIR MARKET VALUE 0 0 1 0 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS IN COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART 1, LINE 1: OUR MISSION: YMCA OF THE ROCKIES PUTS CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS, STAFF, AND FACILITIES IN AN ENVIRONMENT THAT BUILDS HEALTHY SPIRIT, MIND, AND BODY FOR ALL. WE WILL ACCOMPLISH THIS BY: *SERVING CONFERENCES OF A RELIGIOUS, EDUCATIONAL, OR RECREATIONAL NATURE; *PROVIDING UNIFYING EXPERIENCES FOR FAMILIES; *OFFERING CHARACTER BUILDING AND LIFE-ENRICHING EXPERIENCES FOR TODAY'S YOUTH; AND *SERVING OUR STAFF WITH LEADERSHIP OPPORTUNITIES AND PRODUCTIVE WORK EXPERIENCES OUR DIVERSITY, INCLUSION, AND GLOBAL STATEMENT: THE YMCA OF THE ROCKIES WILL REACH OUT TO AND WELCOME ALL PEOPLE AND ORGANIZATIONS OF GOODWILL AND ENSURE THAT THE RICH GIFTS OF DIVERSITY ARE REFLECTED AND RESPECTED AT ALL LEVELS. OUR RELATIONSHIP GOALS: THE RELATIONSHIPS CREATED AT THE YMCA OF THE ROCKIES THROUGH OUR CHRISTIAN MISSION WILL IMPACT THE LIVES OF ALL WHO COME TO THE YMCA. THE INFLUENCE OF THESE RELATIONSHIPS WILL EXTEND FAR BEYOND OUR PROPERTIES TO OUR MEMBERS' HOMES, COMMUNITIES, AND THROUGHOUT THE WORLD. OUR BOARD OF DIRECTORS HAS IDENTIFIED AND APPROVED NINE KEY RELATIONSHIP GOALS THAT ARE CENTRAL TO OUR WORK. GOAL 1: RELATIONSHIP WITH GOD WE WILL SEEK TO HONOR GOD IN ALL WE DO. OUR CHRISTIAN EMPHASIS WILL BE OBVIOUS, BUT NOT INTRUSIVE, AS ALL ARE TREATED IN A CHRIST-LIKE MANNER. ALL WHO COME TO THE YMCA OF THE ROCKIES WILL BE AWARE OF THE SPIRITUAL ATMOSPHERE WE CREATE THROUGH OUR COMMITMENT TO OUR CHRISTIAN MISSION. THROUGH THIS COMMITMENT, WE "PREPARE THE SOIL" THAT ALLOWS ALL TO FEEL CONNECTED WITH GOD. WE SEEK TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE BY SERVING GUESTS, MEMBERS, OUR LOCAL COMMUNITIES, YOUTH AND GROUPS OF VARIOUS FAITHS AND BY PROVIDING RESOURCES FOR CHRISTIAN AND SPIRITUAL GROWTH FOR THOSE WHO DESIRE TO PARTICIPATE. GOAL 2: RELATIONSHIP WITH ALL PEOPLE REFLECTING OUR CHRISTIAN MISSION, WE WILL BE INCLUSIVE AND WELCOMING OF ALL PEOPLE OF GOOD WILL. WE WILL REACH OUT TO, WELCOME AND SERVE POPULATIONS THAT REFLECT ALL DIMENSIONS OF DIVERSITY AND WE WILL BE INCLUSIVE OF ALL PEOPLE OF GOOD WILL. OUR PROGRAMS AND FACILITIES WILL BE INTENTIONALLY INCLUSIVE, SUPPORTIVE AND ACCESSIBLE TO THE DIVERSE LOCAL AND WORLDWIDE COMMUNITIES WE SERVE. WE WILL ENSURE THAT THE RICH GIFTS OF DIVERSITY ARE REFLECTED AND RESPECTED AT ALL LEVELS. GOAL 3: RELATIONSHIPS WITHIN AND BETWEEN FAMILIES WE WILL BE A HOME AWAY FROM HOME WHERE FAMILIES HAVE UNIFYING EXPERIENCES AND STRENGTHEN THEIR RELATIONSHIPS. WE WILL PROVIDE OPPORTUNITIES FOR FAMILIES TO HAVE UNIFYING EXPERIENCES AND TO CREATE AND CONTINUE FAMILY TRADITIONS. THE RELATIONSHIPS AMONG ALL GENERATIONS OF FAMILIES WILL BE ENHANCED AS WE PROVIDE THE PROGRAMS, SERVICES AND FACILITIES FOR ALL AGES TO ENJOY TOGETHER. FAMILIES WILL GATHER AT OUR YMCA FOR THE MILESTONE MOMENTS OF THEIR FAMILY LIFE AND LOCAL RESIDENTS WILL BE WELCOMED TO PARTICIPATE. GOAL 4: RELATIONSHIPS WITH CONFERENCES WE WILL PARTNER WITH OUR CONFERENCE GROUPS TO ENHANCE THEIR EXPERIENCES AND SUPPORT THEIR GOOD WORKS. DOMESTIC AND INTERNATIONAL YMCA LEADERS WILL SEE YMCA OF THE ROCKIES AS A TOP CHOICE FOR PROFESSIONAL TRAININGS AND CONFERENCES. WE WILL SUPPORT THE GOOD WORKS OF OUR CONFERENCE GROUPS BY PROVIDING APPROPRIATE FACILITIES AND AN INSPIRATIONAL ENVIRONMENT, SO THAT THEY CONSIDER THE YMCA OF THE ROCKIES AN ON-GOING PARTNER OF VALUE TO THEIR MISSION. THE RELATIONSHIPS BETWEEN OUR GROUP LEADERS AND STAFF WILL BE ENHANCED AS THEY ASSOCIATE OUR CENTERS WITH THEIR GROUP'S SUCCESS. THE YMCA OF THE USA AND THE WORLD ALLIANCE OF YMCAS WILL RECOGNIZE THE YMCA OF THE ROCKIES AS BEING UNIQUELY SUITED FOR YMCA GATHERINGS. GOAL 5: RELATIONSHIPS WITH YOUTH WE WILL PROVIDE EXCELLENT YOUTH PROGRAMS THROUGH OUR RESIDENT AND DAY CAMPS, ENVIRONMENTAL EDUCATION PROGRAMS AND YOUTH- ORIENTED GUEST PROGRAMS. WE WILL HELP ALL YOUTH IN OUR PROGRAMS TO REACH THEIR FULL POTENTIAL BY EXPERIENCING CHARACTER-BUILDING PROGRAMS WHILE GAINING AN APPRECIATION FOR THE NATURAL ENVIRONMENT. LEADERSHIP DEVELOPMENT FOR TEENS WILL REMAIN A MAJOR EMPHASIS AS WILL INCULCATING THE FIVE CORE VALUES OF CARING, HONESTY, RESPECT, RESPONSIBILITY AND FAITH. GOAL 6: RELATIONSHIPS WITH STAFF AND VOLUNTEERS WE WILL PROVIDE OUR STAFF AND VOLUNTEERS WITH THE TRAINING, SUPPORT AND RESOURCES NECESSARY TO HELP THEM GROW PERSONALLY AND PROFESSIONALLY AND TO ASSIST THEM IN DELIVERING OUR MISSION. WE WILL BE INTENTIONAL ABOUT DEVELOPING STAFF AND VOLUNTEERS AT ALL LEVELS TO HELP THEM REACH THEIR FULL POTENTIAL. WE WILL BE AN EMPLOYER OF CHOICE AND WE WILL SEEK WAYS TO PROVIDE EMPLOYMENT AND TRAINING FOR LOCAL RESIDENTS. WE WILL CREATE AND SUSTAIN A CULTURE THAT VALUES AND SUPPORTS EMPLOYEE AND VOLUNTEER ENGAGEMENT AND WE WILL SERVE OUR STAFF AND VOLUNTEERS WITH LEADERSHIP OPPORTUNITIES AND PRODUCTIVE WORK EXPERIENCES. GOAL 7: RELATIONSHIPS WITH OUR KEY SUPPORTERS WE WILL CULTIVATE BROAD-BASED PHILANTHROPIC SUPPORT FROM OUR MEMBERS AND GUESTS TO ENHANCE AND ADVANCE OUR MISSION. WE WILL RELY ON PHILANTHROPIC SUPPORT TO SUBSIDIZE OUR PROGRAMS, SERVICES, FACILITIES AND MEMBERSHIPS FOR THOSE IN NEED AND TO ENHANCE OUR MISSION-BASED EXPERIENCES FOR ALL WE SERVE. OUR GUESTS, CAMPER FAMILIES, STAFF, MEMBERS AND DONORS WILL CONSIDER THE YMCA OF THE ROCKIES TO BE A CHARITABLE ORGANIZATION WORTHY OF PHILANTHROPIC INVESTMENT. WE WILL PROVIDE NEW DONORS AND NEXT GENERATIONS THE OPPORTUNITY TO EXPERIENCE THE ENJOYMENT OF PHILANTHROPY AND SUPPORT OF OUR MISSION. AUTHENTIC RELATIONSHIPS AND IMPACT-BASED STEWARDSHIP WILL ENSURE LONG-TERM PHILANTHROPIC STABILITY FOR OUR ASSOCIATION. GOAL 8: RELATIONSHIP WITH OUR ENVIRONMENT WE WILL SEEK TO HONOR GOD'S CREATION IN ALL WE DO. OUR GUESTS AND MEMBERS WILL CELEBRATE AND BE ENRICHED BY OUR NATURAL ENVIRONMENT. WE WILL BE A ROLE MODEL FOR THE CONSERVATION AND PROTECTION OF OUR NATURAL MOUNTAIN ENVIRONMENT. WE WILL OFFER PROGRAMS TO ENRICH THE EXPERIENCES THAT OUR GUESTS, MEMBERS AND YOUTH HAVE IN THE NATURAL ENVIRONMENT AND WE WILL EDUCATE, ENCOURAGE AND INSPIRE THEIR INTERACTION WITH THE NATURAL WORLD. OUR ENVIRONMENTAL PRACTICES WILL BE AN EXAMPLE FOR THE COMMUNITIES WE SERVE AND FOR YMCA CAMPING. GOAL 9: RELATIONSHIP WITH THE YMCA MOVEMENT WE WILL BE AN ACTIVE AND LEADING MEMBER OF THE NATIONAL AND INTERNATIONAL YMCA MOVEMENT. WE WILL REPRESENT THE INTERESTS OF YMCA CAMPS AND CONFERENCE CENTERS WITH YMCA OF THE USA, THE INTERNATIONAL YMCA MOVEMENT AND THE WORLD ALLIANCE OF YMCAS. WE WILL SUPPORT AND PARTICIPATE IN LOCAL, NATIONAL AND GLOBAL INITIATIVES WHERE PRACTICAL AND WE WILL RETAIN OUR POSITION AS A LEADING MEMBER OF THE MOVEMENT. FORM 990, PART VI, SECTION B, LINE 11B PROCESS TO REVIEW THE FORM 990: THE FORM 990 IS PREPARED BY A THIRD PARTY. THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS DOES A FORMAL REVIEW OF THE 990 BEFORE IT IS SUBMITTED WITH THE IRS. THE AUDIT COMMITTEE CHAIR AND BOARD CHAIR REVIEW THE FULL 990, AND, TO RESPECT DONOR ANONYMITY, ALL OTHER BOARD MEMBERS RECEIVE A COPY OF THE 2024 PUBLIC DISCLOSURE COPY OF THE 990 BEFORE SUBMISSION OF THE FORM 990 WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C PROCESS FOR MONITORING COMPLIANCE WITH CONFLICT OF INTEREST POLICY: ALL BOARD MEMBERS AND FULL-TIME EMPLOYEES ARE COVERED UNDER THE POLICY. ALL BOARD MEMBERS AND THE PRESIDENT/CEO'S CONFLICT OF INTEREST STATEMENTS AND POTENTIAL CONFLICTS ARE REVIEWED ANNUALLY BY THE CHAIR OF THE BOARD. ALL FULL-TIME EMPLOYEES' CONFLICT OF INTEREST STATEMENTS ARE REVIEWED ANNUALLY BY THE PRESIDENT/CEO. INDIVIDUALS WITH A CONFLICT ARE PROHIBITED FROM PARTICIPATING IN DELIBERATIONS OR DECISIONS RELATED TO THE CONFLICT. IF A CONFLICT IS DETERMINED TO EXIST, AN ALTERNATE STAFF MEMBER IS ASSIGNED RESPONSIBILITY FOR THE AREA OF CONFLICT. FORM 990, PART VI, SECTION B, LINE 15A REVIEW OF CEO OR TOP MANAGEMENT OFFICIAL COMPENSATION: THE CEO'S COMPENSATION IS REVIEWED ANNUALLY BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS USING COMPARABLE DATA FOR SIMILAR ORGANIZATIONS IN RELATED POSITIONS. DOCUMENTATION OF THE MEETING AND ACTION IS SENT TO THE CFO AND KEPT ON FILE. COMPENSATION FOR THE CEO IS APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD ACTING ON BEHALF OF THE BOARD. THE DECISION OF THE COMMITTEE IS REPORTED BACK TO THE BOARD OF DIRECTORS. THIS PROCESS LAST TOOK PLACE ON DECEMBER 2, 2023. REVIEW OF OTHER OFFICER OR KEY EMPLOYEES COMPENSATION: OTHER OFFICERS AND KEY EMPLOYEES' COMPENSATION IS REVIEWED ANNUALLY BY THE CEO. EXECUTIVE COMPENSATION IS BENCHMARKED AGAINST COMPENSATION STANDARDS PROVIDED BY YUSA. THE COMPENSATION DECISIONS ARE DOCUMENTED ON PAYROLL ACTION FORMS. THE CEO REVIEWS THE COMPENSATION DECISIONS WITH THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS, BUT NO FORMAL APPROVAL IS GIVEN BY THE COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC: YMCA OF THE ROCKIES MAKES AUDITED FINANCIAL STATEMENTS AND FORM 990'S AVAILABLE TO THE PUBLIC ON THE ORGANIZATION'S WEBSITE. ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). FORM 990, PART XI, LINE 9: GAIN ON INVOLUNTARY CONVERSION CHANGE IN FAIR VALUE OF INTEREST RATE SWAP AGREEMENT 1,025,575. FORM 990, PART 12, LINE 2C: THE OVERSIGHT AND SELECTION PROCESS HAS NOT CHANGED FROM THE PRIOR TAX YEAR. POOLED INCOME TRUST 2515 TUNNEL ROAD ESTES PARK CO 80511 INVESTING CO N/A T 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0