Civic Intelligence

Yakima YMCA Qalicb

990 • Fiscal year 2022 • EIN 82-5489216

Jan 01, 2022 to Dec 31, 2022 • Filed on Oct 09, 2023

Organization ProfileN/A
5 North Naches AveYakima, WA 98901

(509) 972-5252

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

64th percentile

0.36x

Higher debt load relative to assets than 64% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2022

Liabilities / Revenue

99th percentile

32.63x

Higher debt load relative to revenue than 99% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2022

Net Margin

2nd percentile

-239%

Higher net margin than 2% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2022

Top Officer Pay

19th percentile

$137,005

Higher top officer pay than 19% of similar nonprofits.

Top officer pay equals 49.7% of source-year revenue.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2022

Asset Growth

32nd percentile

-5.1%

Faster asset growth than 32% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2021 to 2022

Revenue Growth

4th percentile

-64%

Faster revenue growth than 4% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets64th percentile

Assets

Down

$25,146,836

Down $1,338,629 (-5.1%) from 2021

Net Assets

Down

$16,146,836

Down $915,504 (-5.4%) from 2021

Liabilities

Down

$9,000,000

Down $423,125 (-4.5%) from 2021

Revenue And Expenses
Liabilities / Revenue99th percentileNet Margin2nd percentile

Revenue

Down

$275,796

Down $498,531 (-64%) from 2021

Expenses

Down

$935,220

Down $49,296 (-5.0%) from 2021

Net Income

Down

-$659,424

Down $449,235 (-214%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth32nd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$40M$30M$20M$10M$0-$10MAssets 2018: $0Liabilities 2018: $158Net Assets 2018: -$1582018Assets 2019: $23,971,381Liabilities 2019: $9,015,000Net Assets 2019: $14,956,3812019Assets 2020: $30,706,216Liabilities 2020: $9,185,000Net Assets 2020: $21,521,2162020Assets 2021: $26,485,465Liabilities 2021: $9,423,125Net Assets 2021: $17,062,3402021Assets 2022: $25,146,836Liabilities 2022: $9,000,000Net Assets 2022: $16,146,8362022Assets 2023: $24,407,867Liabilities 2023: $9,000,000Net Assets 2023: $15,407,8672023Assets 2024: $23,668,359Liabilities 2024: $9,000,000Net Assets 2024: $14,668,3592024

Highlighted filing

2022

Assets$25,146,836
Liabilities$9,000,000
Net Assets$16,146,836
Open 2022 Filing

Operations Trend

Revenue Growth4th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$20M$15M$10M$5.0M$0-$5.0MRevenue 2018: $0Expenses 2018: $158Net Income 2018: -$1582018Revenue 2019: $15,594,053Expenses 2019: $637,514Net Income 2019: $14,956,5392019Revenue 2020: $6,797,037Expenses 2020: $232,202Net Income 2020: $6,564,8352020Revenue 2021: $774,327Expenses 2021: $984,516Net Income 2021: -$210,1892021Revenue 2022: $275,796Expenses 2022: $935,220Net Income 2022: -$659,4242022Revenue 2023: $270,036Expenses 2023: $1,009,005Net Income 2023: -$738,9692023Revenue 2024: $276,253Expenses 2024: $1,015,761Net Income 2024: -$739,5082024

Highlighted filing

2022

Revenue$275,796
Expenses$935,220
Net Income-$659,424
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Oct 9, 2023
Return Version
2022v5.0
Gross Receipts
$275,796
Mission and Program Overview

Mission

To support and benefit, financially and/or operationally, young men's christian association of yakima.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$25,624,203$24,960,073▼ $664,130
Rtn Earn Endowment Incm Other Fnds$16,806,260$16,146,836▼ $659,424
Accounts Receivable$339,064$0▼ $339,064
Cash and Non-Interest-Bearing Accounts$251,118$186,763▼ $64,355
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$26,214,385$25,146,836▼ $1,067,549
Liabilities
Mortgage Notes Payable Secured by Investment Property$9,000,000$9,000,000→ $0
Other Liabilities$408,125$0▼ $408,125
Total Liabilities$9,408,125$9,000,000▼ $408,125
Net Assets / Fund Balance
Total Net Assets Fund Balance$16,806,260$16,146,836▼ $659,424
Total Liabilities and Net Assets / Fund Balance$26,214,385$25,146,836▼ $1,067,549

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$24,960,073$2,061,159$27,021,232
Compensation and Service Providers
Top Officer Pay19th percentile

Employees

NameTitleOtherTotal
Bob RomeroPresident$137,005$137,005

Board Members and Trustees

NameTitle
Ben AntonioSecretary
Mel BrinkTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$13,160
Program Service Revenue
$262,636
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-659,424
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$831,625
Grants and Similar Amounts Paid$103,595
Total Fundraising Expense$6,773
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$643,425$27,092$6,773$677,290
Grants to Domestic Orgs$103,595--$103,595
Interest-$90,000-$90,000
Fees for Services Legal-$50,000-$50,000
Fees for Services Accounting-$12,871-$12,871
Office Expenses-$1,464-$1,464
Total Functional Expenses$747,020$181,427$6,773$935,220
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
YOUNG MEN'S CHRISTIAN ASSOCIATIONYakima, WA501(c)(3)General Support$103,595
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The form 990 is reviewed and approved by the president and controller of yakima ymca prior to filing.”

Form 990, Part VI, Section C, Line 19

“The organization's governing documents and financial statements are available upon request.”

Filing and Contact Details

Filer

Filer Name
Yakima Ymca Qalicb
EIN
82-5489216
Phone
5099725252
Address
5 NORTH NACHES AVE, YAKIMA, WA 98901

Signing Officer

Name
Bob Romero
Title
President
Phone
5099725252
Signed
2023-10-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bob Romero
Formed
2018
Legal Domicile
Wa
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
3

Preparer

Firm
Moss Adams Llp
Address
PO BOX 22650, YAKIMA, WA 98907-2650
Preparer
Emina O Cresswell CPA
Phone
5092487750
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The ymca of yakima, pursuant to a letter of determination from the internal revenue service, is a not-for-profit organization exempted from federal income tax under section 501(c)(3) of the internal revenue code of 1986. The yakima ymca qalicb is also organized under section 501(c)(3) and its sole purpose is to support the ymca of yakima. Accordingly, no provision for federal income tax is reflected in these financial statements. Under section 170(b)(1)(a)(iv) of the internal revenue code, contributions to the ymca of yakima qualify as charitable contributions. In accordance with requirements related to accounting for uncertainties in income taxes, the ymca of yakima had no uncertain tax positions at december 31, 2022.”

Raw XML Appendix392 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsReceivableGrp/BOYAmt0339064
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO SUPPORT AND BENEFIT, FINANCIALLY AND/OR OPERATIONALLY, YOUNG MEN'S CHRISTIAN ASSOCIATION OF YAKIMA.
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0BOB ROMERO
IRS990/BooksInCareOfDetail/PhoneNum05099725252
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt05 NORTH NACHES AVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0YAKIMA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd098901
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/CashNonInterestBearingGrp/BOYAmt0251118
IRS990/CashNonInterestBearingGrp/EOYAmt0186763
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt013160
IRS990/CYGrantsAndSimilarPaidAmt0103595
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0831625
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0262636
IRS990/CYRevenuesLessExpensesAmt0-659424
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0935220
IRS990/CYTotalFundraisingExpenseAmt06773
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0275796
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/FundraisingAmt06773
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt027092
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0643425
IRS990/DepreciationDepletionGrp/TotalAmt0677290
IRS990/Desc0DEVELOPMENT AND CONSTRUCTION OF A MULTI-TANK AQUATIC CENTER TOGETHER WITH RELATED NON-AQUATIC FACILITIES COMPRISING A YOUTH DEVELOPMENT AREA, TEACHING KITCHEN, GROUP FITNESS AND CARDIO CENTER, GYM AND INDOOR RUNNING TRACK, AND A COMMUNITY GATHERING SPACE.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0747020
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt012871
IRS990/FeesForServicesAccountingGrp/TotalAmt012871
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt050000
IRS990/FeesForServicesLegalGrp/TotalAmt050000
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt017882
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/PersonNm0BOB ROMERO
IRS990/Form990PartVIISectionAGrp/PersonNm1BEN ANTONIO
IRS990/Form990PartVIISectionAGrp/PersonNm2MEL BRINK
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt0119123
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr02018
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantAmt0103595
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt0103595
IRS990/GrantsToDomesticOrgsGrp/TotalAmt0103595
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0275796
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt03
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InterestGrp/ManagementAndGeneralAmt090000
IRS990/InterestGrp/TotalAmt090000
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02061159
IRS990/LandBldgEquipBasisNetGrp/BOYAmt025624203
IRS990/LandBldgEquipBasisNetGrp/EOYAmt024960073
IRS990/LandBldgEquipCostOrOtherBssAmt027021232
IRS990/LegalDomicileStateCd0WA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO SUPPORT AND BENEFIT, FINANCIALLY AND/OR OPERATIONALLY, YOUNG MEN'S CHRISTIAN ASSOCIATION OF YAKIMA.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt09000000
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt09000000
IRS990/NetAssetsOrFundBalancesBOYAmt016806260
IRS990/NetAssetsOrFundBalancesEOYAmt016146836
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoncashContributionsAmt013160
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01464
IRS990/OfficeExpensesGrp/TotalAmt01464
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherLiabilitiesGrp/BOYAmt0408125
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0BOB ROMERO
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0LEASE REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0262636
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0262636
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0103563
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0280642
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0128125
IRS990/PYRevenuesLessExpensesAmt0-256080
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0384205
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0128125
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-659424
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt013160
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0262636
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt016806260
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt016146836
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesEngagedOrgInvlmntInd00
IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesFurtherExemptPrpsInd01
IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesTestInd0X
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd01
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd01
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd01
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0BOB ROMERO IS THE DESIGNATED DIRECTOR AND PRESIDENT OF YAKIMA YMCA QALICB, AS WELL AS THE EXECUTIVE DIRECTOR OF YAKIMA YMCA. ACCORDINGLY, ORGANIZATION AND ITS SUPPORTED ORGANIZATION MAINTAIN A CLOSE AND CONTINUOUS WORKING RELATIONSHIP THROUGH MR. ROMERO. FURTHER, AS A RESULT OF THE REQUIREMENTS OF THE ORGANIZATION'S BYLAWS, IT CAN BE EXPECTED THAT, AT ALL TIMES, THE ORGANIZATION AND ITS SUPPORTED ORGANIZATION WILL MAINTAIN A CLOSE AND CONTINUOUS WORKING RELATIONSHIP SUCH THAT THE SUPPORTED ORGANIZATION WILL HAVE A SIGNIFICANT VOICE IN THE OPERATIONS AND USE OF FUNDS.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1THE ORGANIZATION HAD MINIMAL FINANCIAL ACTIVITY DURING THE YEAR, WITH THE MAJORITY OF ITS CONTRIBUTIONS ATTRIBUTED TO CONSTRUCTION EXPENSES PAID BY THE YAKIMA YMCA ON BEHALF OF THE ORGANIZATION. IN FURTHERANCE OF ITS MISSION OF SUPPORTING YAKIMA YMCA, THE ORGANIZATION WILL SERVE AS THE QUALIFIED ACTIVE LOW-INCOME COMMUNITY BUSINESS IN A FINANCING TRANSACTION USING NEW MARKETS TAX CREDITS TO FINANCE THE DEVELOPMENT AND CONSTRUCTION OF THE PROJECT -- A NEW 72,000 SQUARE FOOT FACILITY. THE ORGANIZATION'S ACTIVITIES AND PARTICIPATION IN THE NMTC FINANCING ARE ESSENTIAL TO THE PROJECT, IN DIRECT FURTHERANCE OF ORGANIZATION'S EXEMPT PURPOSE OF SUPPORTING YAKIMA YMCA, AND CONSIST OF ACTIVITIES IN WHICH, BUT FOR ORGANIZATION'S INVOLVEMENT, WOULD OTHERWISE BE CONDUCTED BY YAKIMA YMCA. IN ADDITION, ON THE CLOSING DATE OF A CDE LOAN, THE ORGANIZATION ENTERED INTO A LEASE AGREEMENT WITH YAKIMA YMCA (THE "OPERATING LEASE"), PURSUANT TO WHICH THE ORGANIZATION WILL LEASE THE ENTIRE PROJECT TO YAKIMA YMCA FOR AN INITIAL TERM OF 30 YEARS. YAKIMA YMCA WILL OPERATE THE PROJECT FOR THE BENEFIT OF RESIDENTS OF THE LOW-INCOME COMMUNITY IN WHICH THE PROJECT IS LOCATED AND THE SURROUNDING AREA.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PAGE 5, SECTION E, LINE 2B
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1SCHEDULE A, PAGE 5, SECTION E, LINE 2A
IRS990ScheduleA/IRSWrittenDeterminationInd0X
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0910568717
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd07
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt0103595
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0YOUNG MEN'S CHRISTIAN ASSOCIATION OF YAKIMA
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType3FuncIntInd0X
IRS990ScheduleA/SupportSumAmt0103595
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt024960073
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02061159
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt027021232
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE YMCA OF YAKIMA, PURSUANT TO A LETTER OF DETERMINATION FROM THE INTERNAL REVENUE SERVICE, IS A NOT-FOR-PROFIT ORGANIZATION EXEMPTED FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986. THE YAKIMA YMCA QALICB IS ALSO ORGANIZED UNDER SECTION 501(C)(3) AND ITS SOLE PURPOSE IS TO SUPPORT THE YMCA OF YAKIMA. ACCORDINGLY, NO PROVISION FOR FEDERAL INCOME TAX IS REFLECTED IN THESE FINANCIAL STATEMENTS. UNDER SECTION 170(B)(1)(A)(IV) OF THE INTERNAL REVENUE CODE, CONTRIBUTIONS TO THE YMCA OF YAKIMA QUALIFY AS CHARITABLE CONTRIBUTIONS. IN ACCORDANCE WITH REQUIREMENTS RELATED TO ACCOUNTING FOR UNCERTAINTIES IN INCOME TAXES, THE YMCA OF YAKIMA HAD NO UNCERTAIN TAX POSITIONS AT DECEMBER 31, 2022.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt024960073
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt0103595
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0GENERAL SUPPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0YOUNG MEN'S CHRISTIAN ASSOCIATION
IRS990ScheduleI/RecipientTable/RecipientEIN0910568717
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt05 NORTH NACHES AVE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0YAKIMA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0WA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd098901
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION SUPPORTS THE YAKIMA YMCA WHICH IS A LOCAL US BASED ORGANIZATION.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED AND APPROVED BY THE PRESIDENT AND CONTROLLER OF YAKIMA YMCA PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0YOUNG MEN'S CHRISTIAN ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0910568717
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0WA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0COMMUNITY IMPROVEMENT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt05 NORTH NACHES AVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0YAKIMA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0WA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd098901
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd01
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0103595
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1262636
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0YAKIMA FAMILY YMCA
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1YAKIMA FAMILY YMCA
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0B
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1J
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt026214385
IRS990/TotalAssetsEOYAmt025146836
IRS990/TotalAssetsGrp/BOYAmt026214385
IRS990/TotalAssetsGrp/EOYAmt025146836
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt013160
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt06773
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0181427
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0747020
IRS990/TotalFunctionalExpensesGrp/TotalAmt0935220
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt09408125
IRS990/TotalLiabilitiesEOYAmt09000000
IRS990/TotalLiabilitiesGrp/BOYAmt09408125
IRS990/TotalLiabilitiesGrp/EOYAmt09000000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt016806260
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt016146836
IRS990/TotalOtherCompensationAmt017882
IRS990/TotalProgramServiceExpensesAmt0747020
IRS990/TotalProgramServiceRevenueAmt0262636
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0262636
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0275796
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt026214385
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt025146836
IRS990/TotReportableCompRltdOrgAmt0119123
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05 NORTH NACHES AVE
IRS990/USAddress/CityNm0YAKIMA
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd098901
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BOB ROMERO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05099725252
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-10-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0YAKIMA YMCA QALICB
ReturnHeader/Filer/BusinessNameControlTxt0YAKI
ReturnHeader/Filer/EIN0825489216
ReturnHeader/Filer/PhoneNum05099725252
ReturnHeader/Filer/USAddress/AddressLine1Txt05 NORTH NACHES AVE
ReturnHeader/Filer/USAddress/CityNm0YAKIMA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd098901
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0910189318
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MOSS ADAMS LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 22650
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0YAKIMA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0989072650
ReturnHeader/PreparerPersonGrp/PhoneNum05092487750
ReturnHeader/PreparerPersonGrp/PreparationDt02023-10-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0EMINA O CRESSWELL CPA
ReturnHeader/ReturnTs02023-10-12T12:34:12-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0BOB
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0ROMERO
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$25,146,836
Liabilities
$9,000,000
Net assets
$16,146,836
Revenue
$275,796
Expenses
$935,220
Net income
-$659,424
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.7$9.00$14.7$0.28$1.02$0.74
2023Detailed filing. Detailed filing data is available for this year.$24.4$9.00$15.4$0.27$1.01$0.74
2022Detailed filing. Detailed filing data is available for this year.$25.1$9.00$16.1$0.28$0.94$0.66
2021Detailed filing. Detailed filing data is available for this year.$26.5$9.42$17.1$0.77$0.98$0.21
2020Detailed filing. Detailed filing data is available for this year.$30.7$9.19$21.5$6.80$0.23$6.56
2019Detailed filing. Detailed filing data is available for this year.$24.0$9.02$15.0$15.6$0.64$15.0
2018Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00