Form 990 for tax year 2023

Filed by WEST END YMCA.

Totals

Total revenue: $4,944,636
Total expenses: $4,650,332
Contributions and grants received: $524,923
Grants paid: $0
Program service revenue: $4,262,813
Investment income: $63,773
Other revenue: $93,127
Total assets, end of year: $10,881,206
Total liabilities, end of year: $377,432
Net assets or fund balances, end of year: $10,503,774
Program services expenses (Part IX): $3,949,816
Management and general expenses: $658,246
Fundraising expenses: $42,270
Program service expenses (Part III): $3,949,816

Program services were 84.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

1a · Federated campaigns

$0
1b · Membership dues

$0
1c · Fundraising events

$0
1d · Related organizations

$0
1e · Government grants (contributions)

$22,000
1f · All other contributions, gifts and grants

$502,923
2a · Program service revenue: Youth Development

total $2,639,862 · related or exempt $2,639,862
2b · Program service revenue: Healthy Living

total $1,452,301 · related or exempt $1,452,301
2c · Program service revenue: Social Responsibility

total $170,650 · related or exempt $170,650
2f · All other program service revenue

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
3 · Investment income

total $70,923 · excluded $70,923
6c · Rental income or loss

real property $0 · personal property $0
7a · Gross sales of assets other than inventory

other assets -$7,150
7c · Gain or loss

securities $0 · other assets -$7,150
7d · Net gain or loss

total -$7,150 · related or exempt -$7,150
8a · Fundraising events: gross income

$149,006
8a · Fundraising events: contributions included on line 1c

$0
8b · Fundraising events: direct expenses

$55,879
8c · Net income from fundraising events

total $93,127 · excluded $93,127
11d · All other revenue

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
11e · Other revenue, total

$0

Functional expenses

Part IX, the statement of functional expenses.

3 · Grants to foreign organizations and individuals

total $0 · program services $0
5 · Compensation of officers, directors and key employees

total $278,779 · program services $69,695 · management and general $181,206 · fundraising $27,878
7 · Other salaries and wages

total $1,956,581 · program services $1,820,262 · management and general $136,319
8 · Pension plan contributions

total $71,567 · program services $49,765 · management and general $20,909 · fundraising $893
9 · Other employee benefits

total $57,622 · program services $40,068 · management and general $16,835 · fundraising $719
10 · Payroll taxes

total $214,165 · program services $184,642 · management and general $26,852 · fundraising $2,671
11a · Fees: management

total $104,927 · program services $96,024 · management and general $8,903
11b · Fees: legal

total $231 · management and general $231
11c · Fees: accounting

total $11,280 · program services $5,640 · management and general $5,640
11g · Fees: other

total $113,311 · program services $101,980 · management and general $11,331 · fundraising $0
12 · Advertising and promotion

total $13,413 · program services $5,365 · management and general $6,707 · fundraising $1,341
13 · Office expenses

total $19,426 · program services $9,257 · management and general $8,474 · fundraising $1,695
16 · Occupancy

total $376,179 · program services $300,989 · management and general $75,190
20 · Interest

total $2,507 · management and general $2,507
21 · Payments to affiliates

total $91,751 · program services $73,401 · management and general $18,350 · fundraising $0
22 · Depreciation, depletion and amortization

total $471,054 · program services $471,054
23 · Insurance

total $120,639 · program services $96,511 · management and general $24,128
24a · Other expenses: Utilities

total $336,501 · program services $269,201 · management and general $67,300
24b · Other expenses: Programs

total $151,746 · program services $148,502 · management and general $3,244
24c · Other expenses: Merchant Fees

total $117,352 · program services $105,617 · management and general $11,735
24d · Other expenses: Vehicles

total $39,921 · program services $39,921
24e · All other expenses

total $101,380 · program services $61,922 · management and general $32,385 · fundraising $7,073

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $798,419 · end of year $458,574
2 · Savings and temporary cash investments

beginning of year $51,409 · end of year $809,467
3 · Pledges and grants receivable

beginning of year $10,241 · end of year $15,140
4 · Accounts receivable

beginning of year $13,400 · end of year $18,679
5 · Loans and receivables from officers and key people

beginning of year $0 · end of year $0
6 · Loans and receivables from disqualified persons

beginning of year $0 · end of year $0
9 · Prepaid expenses and deferred charges

beginning of year $24,528 · end of year $23,796
10a · Land, buildings and equipment: cost or other basis

$12,891,687
10b · Land, buildings and equipment: accumulated depreciation

$4,841,659
10c · Land, buildings and equipment, net

beginning of year $8,046,515 · end of year $8,050,028
11 · Investments: publicly traded securities

beginning of year $1,538,338 · end of year $1,505,522
12 · Investments: other securities

beginning of year $0
13 · Investments: program-related

beginning of year $0
15 · Other assets

beginning of year $88,569 · end of year $0
17 · Accounts payable and accrued expenses

beginning of year $292,956 · end of year $255,757
19 · Deferred revenue

beginning of year $102,872 · end of year $50,774
20 · Tax-exempt bond liabilities

beginning of year $0 · end of year $0
22 · Loans and payables to officers and key people

beginning of year $0 · end of year $0
23 · Secured mortgages and notes payable

beginning of year $0 · end of year $0
24 · Unsecured notes and loans payable

beginning of year $0 · end of year $0
25 · Other liabilities

beginning of year $88,570 · end of year $70,901
27 · Net assets without donor restrictions

beginning of year $9,681,923 · end of year $10,316,291
28 · Net assets with donor restrictions

beginning of year $405,098 · end of year $187,483

Mission and programs · 2023

Mission

THE PURPOSE OF THE WEST END YMCA, IN AFFILIATION WITH THE NATIONAL COUNCIL OF YOUNG MEN'S CHRISTIAN ASSOCIATION OF THE UNITED STATES, IS TO HELP PERSONS OF ALL AGES, ETHNIC GROUPS AND RELIGIOUS AFFILIATIONS WHO ARE UNITED IN A COMMON EFFORT TO PUT JUDEO-CHRISTIAN PRINCIPLES INTO PRACTICE TO ENRICH THE QUALITY OF SPIRITUAL, MENTAL, PHYSICAL AND SOCIAL LIFE FOR OUR FAMILIES, OUR COMMUNITIES AND OURSELVES.

HEALTHY LIVING--THE Y IS THE LEADING VOICE ON HEALTH AND WELL-BEING. WE UNDERSTAND THAT CREATING WARM AND WELCOMING SPACES IN OUR FACILITIES AND NEIGHBORHOODS WILL BRING PEOPLE TOGETHER TO PURSUE THEIR FULL POTENTIAL BY BUILDING AND MAINTAINING HEALTHY HABITS FOR SPIRIT, MIND AND BODY IN THEIR EVERYDAY LIVES. WE FOSTER CONNECTIONS THROUGH OUR WELL-BEING APPROACH TO PROGRAMS WHICH INCLUDES FITNESS, SPORTS, SHARED INTERESTS, FUN, SUPPORT GROUPS, HEALTH SCREENINGS, BLOOD DRIVES, AND GROUP EXERCISE CLASSES, JUST TO MENTION A FEW. APPROXIMATELY 12,000 PEOPLE IN OUR COMMUNITY ARE RECEIVING THE SUPPORT, GUIDANCE AND RESOURCES THEY NEED TO ACHIEVE GREATER BALANCE IN THE AREAS OF SOCIAL, PHYSICAL, SPIRITUAL, AND EMOTIONAL WELL-BEING. WE PROVIDE A BROAD RANGE OF ACCESSIBLE, AFFORDABLE, INCLUSIVE, EFFECTIVE AND QUALITY PROGRAMMING THAT ADDRESSES A VARIETY OF EMERGING ISSUES IN OUR COMMUNITIES. THIS IS PARTICULARLY IMPORTANT AS OUR COMMUNITIES STRUGGLE WITH AN OBESITY CRISIS, FAMILY AND WORK LIFE BALANCE, AND INDIVIDUAL SEARCH FOR PERSONAL FULFILLMENT. TOTAL FINANCIAL ASSISTANCE FOR 2023 EQUALED APPROXIMATELY $110,729.

Expenses $1,991,801 · Revenue $1,452,301
YOUTH DEVELOPMENT--OUR Y IS COMMITTED TO NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN THROUGH EXPANDING OPPORTUNITIES THAT HELP THEM GROW INTO HAPPY, HEALTHY, AND PRODUCTIVE ADULTS. OUR Y YOUTH DEVELOPMENT PROGRAMS, SERVING OVER 6,000 YOUTH ANNUALLY AND FOCUS ON FOUR OUTCOMES: 1) LEADERSHIP DEVELOPMENT, 2) SWIM, SPORTS AND PLAY, 3) CAMP, AND 4) EDUCATION. OUR YMCA ADDRESSES THREE BARRIERS TO YOUTH DEVELOPMENT, CHILDHOOD DROWNING, SEDENTARY AND OBESE CHILDREN, AND RISK-TAKING BEHAVIORS. THESE BARRIERS ARE STRATEGICALLY ATTACKED THROUGH OUR INITIATIVES PROCESS WHICH IN THE PAST YEAR COMMITTED OVER 15,000 HOURS OF PROGRAMMING TO OVER 4,000 CHILDREN. TOTAL FINANCIAL ASSISTANCE FOR 2023 EQUALED APPROXIMATELY $38,760.

Expenses $1,907,151 · Revenue $2,639,862
SOCIAL RESPONSIBILITY--AT THE Y, WE BELIEVE IN GIVING BACK AND SUPPORTING OUR NEIGHBORS WE HAVE BEEN LISTENING AND RESPONDING TO OUR COMMUNITY'S MOST CRITICAL SOCIAL NEEDS SINCE 1895. THE Y ENCOURAGES PERSONAL INVOLVEMENT AND INVESTMENT TO SUPPORT, FUND AND LEAD THE Y'S CRITICAL WORK IN THE COMMUNITY, SO THAT WE CAN REACH MORE PEOPLE AND DO MORE GOOD WE PROVIDE ACCESS TO TRAINING, RESOURCES AND SUPPORT TO HELP ELIMINATE BARRIERS AND EMPOWER OUR NEIGHBORS TO MAKE POSITIVE CHANGE, SO THAT THEY CAN CREATE A BETTER FUTURE FOR THEMSELVES. THE Y WELCOMES, ENGAGES AND CONNECTS DIVERSE POPULATIONS IN OUR COMMUNITY AND AROUND THE WORLD, SO THAT ALL INDIVIDUALS CAN REACH THEIR FULL POTENTIAL AND OUR CHANGING COMMUNITIES ARE UNITED AND STRONG. IN 2023, WE ENGAGED OVER 25,000 Y MEMBERS, PARTICIPANTS, AND VOLUNTEERS IN ACTIVITIES, PROGRAMS, AND INITIATIVES THAT EMPOWERED OUR NEIGHBORS TO EFFECT CHANGE, BRIDGE GAPS, AND OVERCOME OBSTACLES. BECAUSE OF THESE COLLECTIVE EFFORTS THE FOUNDATIONS OF OUR COMMUNITY HAVE BEEN STRENGTHENED AND WE HAVE PAVED THE WAY FOR FUTURE GENERATIONS TO THRIVE.

Expenses $50,864 · Revenue $170,650

As filed on the 2023 return.

Listed in Part VII

Jamie Harwood

Vice President

Total calculated

$0

Hours/week

2
Michael Milhiser

Secretary

Total calculated

$0

Hours/week

2
Steve Spears

Treasurer

Total calculated

$0

Hours/week

2
Wes Fifield

President

Total calculated

$0

Hours/week

2
Al Bolding

Director

Total calculated

$0

Hours/week

2
Bill Ruh

Director

Total calculated

$0

Hours/week

2
Charles Long

Director

Total calculated

$0

Hours/week

2
Dave Allen

Director

Total calculated

$0

Hours/week

2
Diane Mindrum

Director

Total calculated

$0

Hours/week

2
Dr Loren Sanchez

Director

Total calculated

$0

Hours/week

2
Elvia Rivas

Director

Total calculated

$0

Hours/week

2
Gary Ovitt

Director

Total calculated

$0

Hours/week

2
Jeff Thom

Director

Total calculated

$0

Hours/week

2
John P Andrews

Director

Total calculated

$0

Hours/week

2
Karen Comstock

Director

Total calculated

$0

Hours/week

2
Susan Patterson

Director

Total calculated

$0

Hours/week

2
Brian Rachielles

COO

Total calculated

$115,305

From this org

$108,778

From related orgs

$0

Other

$6,527

Hours/week

40
Farzad Yektafar

CEO

Total calculated

$180,200

From this org

$170,000

From related orgs

$0

Other

$10,200

Hours/week

40

Schedule J breakdown matched by us

Base

$170,000

Bonus

$0

Other

$0

Deferred

$10,200

Nontaxable benefits

$0

Filer's total

$180,200

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

3 · Approval by the board or compensation committee

Answered no

4a · Severance or change-of-control payment
4b · Supplemental nonqualified retirement plan
4c · Equity-based compensation arrangement
5a · Pay contingent on this organization's revenues
5b · Pay contingent on a related organization's revenues
6a · Pay contingent on this organization's net earnings
6b · Pay contingent on a related organization's net earnings
7 · Other non-fixed payments
8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type: form_990
Tax year: 2023
Filed: 28 June 2024
IRS schema version: 2023v5.1
Source object: 202401809349301265

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