2026-06-01T10:35:23+00:00 2025-12-31 010493997 One River CPAs 46 FIRST PARK DRIVE OAKLAND ME 049635362 990 2025-01-01 010211811 Kennebec Valley YMCA KENN 2076229622 31 Union Street Augusta ME 04330 Cara Baillargeon Finance Director 2026-06-01 true BRETT R JENSEN CPA P01888543 2078731603 2026-06-01 2025 2025-03-06 01:10:19Z Ranae L'Italien 31 Union Street Augusta ME 04330 3442485 false X WWW.KVYMCA.ORG X 1914 ME The purpose of the Kennebec Valley YMCA is to provide the community with an inspirational environment for the enrichment of all people, through social, recreational and learning activities. Caring, honesty, respect and responsibility are the basis for all we do. 11 11 152 51 0 405217 461005 2136338 2324730 102031 170795 469972 112490 3113558 3069020 0 0 0 0 1849112 2154898 0 0 164249 1456518 1523058 3305630 3677956 -192072 -608936 7632257 7090123 1946567 1903169 5685690 5186954 The purpose of the Kennebec Valley YMCA is to provide the community with an inspirational environment for the enrichment of all people, through social, recreational and learning activities. Caring, honesty, respect and responsibility are the basis for all we do. false false 1603601 1360549 Youth Development: Youth development programs focus on providing safe, nurturing environments and opportunities to cultivate their interests, pursue their potential while focusing on education and health. Our learning center program provides education and care for children 6 weeks old to 5 years old. Camp KV focuses on children's personal and social development as well as building confidence, skills and interests. 1226615 964181 Healthy Living & Wellness: Our Diabetes Prevention Program educates adults on how to reduce their risk of developing diabetes through nutrition and exercise. LIVESTRONG is a free health program designed to support adult cancer survivors by building muscle mass and strength while focusing on overall well-being during and after treatment. Our facilities provide the community with many physical fitness options. We offer both group and individual classes. Youth classes include activities such as soccer, gymnastics, Kids Zumba, Disc Golf, and basketball. Adult classes include a variety of cardio, strength and toning options, including: barbell class, spin, triathlon training, Bootcamp, TRX, kickboxing, open gym, basketball, weights, fitness equipment, Pilates, silver sneakers classes and personal training classes. We provide access to both a competitive and a family pool. Our aquatics program promotes fitness and water safety for all ages and abilities. Our Child Watch service encourages parents to work out while our staff provides safe onsite childcare. 2830216 true true false false false false false false false true true false false true 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 false false false true 2 0 true 152 true false false false false false false false false false false false false X 11 11 false false false false false false false true true false false false true true true true true true true false false false X X Cara Baillargeon 2076229622 31 Union Street AUGUSTA ME 04330 BRIAN TARBUCK PRESIDENT 1.0 X X 0 0 0 JENNIFER WEATHERBIE SECRETARY 1.0 X X 0 0 0 LUC PEPIN TREASURER 1.0 X X 0 0 0 BILL BRIDGEO DIRECTOR 1.0 X 0 0 0 ELLEN MILLER DIRECTOR 1.0 X 0 0 0 GAIL CONLEY DIRECTOR 1.0 X 0 0 0 HARRY LANPHEAR DIRECTOR 1.0 X 0 0 0 KATIE DOHERTY DIRECTOR 1.0 X 0 0 0 LISA LINNELL DIRECTOR 1.0 X 0 0 0 LISA OUELLETTE DIRECTOR 1.0 X 0 0 0 TYLER GAUDET DIRECTOR 1.0 X 0 0 0 RANAE L'ITALIEN EXECUTIVE DIRECTOR 40.0 X 104958 0 8178 104958 0 8178 1 false false false 0 32875 0 28115 0 116376 283639 0 461005 Youth Development 1360549 1360549 Healthy Living 964181 964181 Social Responsibility 0 0 0 0 0 0 2324730 100084 0 0 100084 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 381108 33057 343454 0 37654 33057 70711 0 0 70711 35385 28115 30011 5374 0 5374 0 0 0 0 0 0 0 0 0 0 0 0 INSURANCE CLAIM PROCEEDS 88695 0 0 88695 MISCELANEOUS INCOME 18421 0 0 18421 0 0 0 0 0 0 0 0 107116 3069020 2324730 0 283285 0 0 0 0 0 0 0 0 112387 0 56518 55869 0 0 0 0 1737514 1593314 63150 81050 51312 43055 4732 3525 100095 83988 9230 6877 153590 128875 14163 10552 0 0 0 0 0 0 0 0 38450 0 38450 0 0 0 0 0 0 0 10307 0 10307 0 204140 101807 100698 1635 18184 0 18184 0 935 0 935 0 0 0 0 0 0 0 0 0 420186 332160 83365 4661 2162 0 2162 0 0 0 0 0 7607 6597 998 12 64493 53214 11279 0 53284 0 53284 0 391450 310848 80602 0 91866 72950 18916 0 SUPPLIES 97258 87710 9480 68 REPAIRS & MAINTENANCE 15087 15087 0 0 EQUIPMENT RENTAL 16548 611 15937 0 BAD DEBT 37905 0 37905 0 53196 0 53196 0 3677956 2830216 683491 164249 0 0 0 0 102116 27208 786926 56867 40 40 25215 28170 0 0 0 0 17217 5732 11026702 6687728 4201083 4338974 1812116 1926751 0 0 687544 706381 7632257 7090123 141808 125842 0 78193 114737 0 0 0 0 0 1653479 1614774 0 0 73087 47816 1946567 1903169 X 3347674 2665053 2338016 2521901 5685690 5186954 7632257 7090123 X -608936 89568 0 0 0 20632 X false true true false X 1536506 655851 454490 405217 461005 3513069 1536068 1860221 1978583 2135800 2360115 9870787 0 0 0 0 0 0 3072574 2516072 2433073 2541017 2821120 13383856 0 0 0 21014 27815 48829 0 0 0 0 0 0 0 0 0 21014 27815 48829 13335027 69844 78890 95151 101451 170795 516131 0 0 69844 78890 95151 101451 170795 516131 0 0 0 0 0 0 107116 107116 3142418 2594962 2528224 2642468 3099031 14007103 0.95202 0.96832 0.04 0.03 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - INSURANCE PROCEEDS, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - 88695.0, COLUMN F - 88695.0; DESCRIPTION - MISCELLANEOUS INCOME, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - 18421.0, COLUMN F - 18421.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1812116 2081 212046 89185 10307 1926751 1695324 25500 168734 0 67928 9514 1812116 1612846 25000 161462 0 95038 8946 1695324 1894215 10000 -215638 0 66490 9241 1612846 1702752 26119 238170 0 63233 9593 1894215 0.01 0.79 0.2 false false 186000 186000 10218829 6104528 4114301 0 0 605048 575025 30023 16825 8175 8650 4338974 Beneficial Interests in perpetual trusts 557050 Financing reserve requirement 89378 ROU Lease Assets 59953 706381 Federal Income Taxes Current portion of finance lease 18288 Noncurrent portion of finance lease 29528 47816 X 3168913 89568 20633 110201 3058712 10307 1 10308 3069020 3667649 0 0 3667649 10307 0 10307 3677956 Schedule D, Part V, Line 4 Intended uses of endowment funds The income from the Endowment fund is expended to support the activities of the Organization. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The YMCA has received a favorable determination letter from the Internal Revenue Service stating that it is exempt from federal income taxes under Section 501(a) of the Internal Revenue Code of 1986 (IRC), as an organization described in Section 501(c)(3), except for income taxes pertaining to unrelated business income. The Financial Accounting Standards Board (FASB) guidance requires tax effects from uncertain tax positions to be recognized in the financial statements only if the position is more likely than not be sustained if the position were to be challenged by a taxing authority. Management has determined that there are no material uncertain positions that require recognition in the financial statements. Additionally, no provision for income taxes is reflected in these financial statements. Interest and penalties would be recognized as tax expense. However, there are no interest or penalties recognized in the statements of activities. The YMCA's tax return is subject to examination by the Internal Revenue Service, generally for three years after they are filed. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 CHANGE IN BENEFICIAL INTEREST IN TRUST - 20633 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements ROUNDING ADJUSTMENT - 1 AUCTION 44589 13100 31489 17292 GOLF TOURNAMENT 15793 12015 3778 8722 2 3118 3000 118 3997 63500 28115 35385 30011 30011 5374 Form 990, Part VI, Line 11b Review of form 990 by governing body The form 990 and attachments are reviewed by the Executive Director and the Board Treasurer prior to filing. Additionally, board members are made aware of the availability of the Form 990 prior to filing. Form 990, Part VI, Line 12c Conflict of interest policy Periodic reviews are conducted by the Executive Committee or by the special or ad hoc committee appointed for that purpose. Form 990, Part VI, Line 15a Process to establish compensation of top management official The Board of Directors determines the compensation for the Executive Director by using comparable data and other sources of information. Form 990, Part VI, Line 19 Required documents available to the public The organization's governing documents, conflict of interest policy and financial statements are available to the general public upon request. 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 BENEFICIAL INTEREST IN TRUST - 20632; Total - 20632; Form 990, Part XII, Line 2c IN THE CURRENT YEAR, THE ORGANIZATION HAD NO CHANGE IN THE BOARD'S PROCESS FOR CHOOSING AN INDEPENDENT ACCOUNTANT OR IN OVERSEEING THE AUDIT PROCESS.