Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1a · Federated campaigns

  $1,370,895

• 1c · Fundraising events

  $459,643

• 1e · Government grants (contributions)

  $4,077,580

• 1f · All other contributions, gifts and grants

  $12,903,749

• 1g · Noncash contributions included above

  $2,786,063

• 2a · Program service revenue: HEALTH ENHANCEMENTS

  total $42,650,713 · related or exempt $42,650,713

• 2b · Program service revenue: CAMPING

  total $9,558,863 · related or exempt $9,558,863

• 2c · Program service revenue: SCHOOL AGE CHILD CARE

  total $6,260,412 · related or exempt $6,260,412

• 2d · Program service revenue: DAY CARE

  total $2,580,193 · related or exempt $2,580,193

• 2e · Program service revenue: SOCIAL DEVELOPMENT

  total $382,280 · related or exempt $382,280

• 2f · All other program service revenue

  total $1,134,797 · related or exempt $1,134,797

• 3 · Investment income

  total $1,218,209 · excluded $1,218,209

• 6a · Gross rents

  real property $99,772

• 6b · Less rental expenses

  real property $0

• 6c · Rental income or loss

  real property $99,772

• 6d · Net rental income or loss

  total $99,772 · unrelated business $99,772

• 7a · Gross sales of assets other than inventory

  securities $9,745,962 · other assets $250,070

• 7b · Less cost or other basis and sales expenses

  securities $8,258,814 · other assets $657,589

• 7c · Gain or loss

  securities $1,487,148 · other assets -$407,519

• 7d · Net gain or loss

  total $1,079,629 · excluded $1,079,629

• 8a · Fundraising events: gross income

  $218,963

• 8a · Fundraising events: contributions included on line 1c

  $459,643

• 8b · Fundraising events: direct expenses

  $444,959

• 8c · Net income from fundraising events

  total -$225,996 · excluded -$225,996

• 10a · Gross sales of inventory

  $180,253

• 10b · Cost of goods sold

  $54,453

• 10c · Net income from sales of inventory

  total $125,800 · related or exempt $125,800

• 11a · Other revenue: MISCELLANEOUS INCOME

  total $1,405,117 · related or exempt $1,405,117

• 11b · Other revenue: FEES FROM Y-USA

  total $900 · related or exempt $900

• 11e · Other revenue, total

  $1,406,017

Functional expenses

Part IX, the statement of functional expenses.

• 2 · Grants to domestic individuals

  total $2,426,900 · program services $2,426,900

• 3 · Grants to foreign organizations and individuals

  total $85,578 · program services $85,578

• 5 · Compensation of officers, directors and key employees

  total $1,445,314 · program services $119,926 · management and general $914,663 · fundraising $410,725

• 7 · Other salaries and wages

  total $37,006,006 · program services $31,965,853 · management and general $3,700,977 · fundraising $1,339,176

• 8 · Pension plan contributions

  total $1,890,269 · program services $1,709,251 · management and general $152,173 · fundraising $28,845

• 9 · Other employee benefits

  total $2,109,984 · program services $1,361,503 · management and general $576,586 · fundraising $171,895

• 10 · Payroll taxes

  total $3,297,319 · program services $2,887,956 · management and general $310,213 · fundraising $99,150

• 11a · Fees: management

  total $1,631,126 · program services $1,209,025 · management and general $398,604 · fundraising $23,497

• 11b · Fees: legal

  total $497,898 · program services $359,281 · management and general $138,617

• 11c · Fees: accounting

  total $94,978 · program services $8,400 · management and general $86,578

• 11e · Fees: professional fundraising services

  total $108,595 · fundraising $108,595

• 11f · Fees: investment management

  total $1,500 · management and general $1,500

• 11g · Fees: other

  total $1,483,824 · program services $1,288,856 · management and general $193,221 · fundraising $1,747

• 12 · Advertising and promotion

  total $702,356 · program services $145,103 · management and general $490,506 · fundraising $66,747

• 13 · Office expenses

  total $415,881 · program services $291,063 · management and general $110,409 · fundraising $14,409

• 16 · Occupancy

  total $7,339,498 · program services $7,038,249 · management and general $301,249

• 17 · Travel

  total $526,891 · program services $464,066 · management and general $60,601 · fundraising $2,224

• 19 · Conferences, conventions and meetings

  total $519,519 · program services $292,493 · management and general $135,092 · fundraising $91,934

• 20 · Interest

  total $375,895 · program services $375,895

• 21 · Payments to affiliates

  total $505,778 · program services $3,394 · management and general $502,384

• 22 · Depreciation, depletion and amortization

  total $5,588,207 · program services $5,413,919 · management and general $174,288

• 23 · Insurance

  total $1,858,606 · program services $1,858,606

• 24a · Other expenses: PROGRAM SUPPLIES

  total $3,773,958 · program services $3,702,944 · management and general $62,155 · fundraising $8,859

• 24b · Other expenses: EQUIPMENT

  total $251,892 · program services $304,406 · management and general -$54,501 · fundraising $1,987

• 24c · Other expenses: SUBSCRIPTIONS AND DUES

  total $75,880 · program services $26,171 · management and general $28,628 · fundraising $21,081

• 24e · All other expenses

  total $1,833,486 · program services $1,601,003 · management and general $235,389 · fundraising -$2,906

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $3,111,769 · end of year $2,079,451

• 2 · Savings and temporary cash investments

  beginning of year $10,370,049 · end of year $18,552,588

• 3 · Pledges and grants receivable

  beginning of year $8,668,517 · end of year $4,185,458

• 4 · Accounts receivable

  beginning of year $1,305,552 · end of year $2,380,995

• 8 · Inventories for sale or use

  beginning of year $146,438 · end of year $129,901

• 9 · Prepaid expenses and deferred charges

  beginning of year $584,718 · end of year $836,132

• 10a · Land, buildings and equipment: cost or other basis

  $190,807,974

• 10b · Land, buildings and equipment: accumulated depreciation

  $90,268,304

• 10c · Land, buildings and equipment, net

  beginning of year $95,918,062 · end of year $100,539,670

• 11 · Investments: publicly traded securities

  beginning of year $24,648,208 · end of year $29,199,117

• 12 · Investments: other securities

  beginning of year $350,888 · end of year $377,919

• 13 · Investments: program-related

  beginning of year $5,275,993 · end of year $5,273,655

• 15 · Other assets

  beginning of year $1,554,008 · end of year $1,696,732

• 17 · Accounts payable and accrued expenses

  beginning of year $1,838,463 · end of year $3,009,299

• 19 · Deferred revenue

  beginning of year $1,741,240 · end of year $1,905,453

• 20 · Tax-exempt bond liabilities

  beginning of year $6,291,000 · end of year $5,935,000

• 21 · Escrow or custodial account liability

  beginning of year $211,563 · end of year $178,778

• 23 · Secured mortgages and notes payable

  beginning of year $2,009,415 · end of year $1,615,976

• 25 · Other liabilities

  beginning of year $2,069,451 · end of year $3,212,280

• 27 · Net assets without donor restrictions

  beginning of year $106,972,927 · end of year $87,406,508

• 28 · Net assets with donor restrictions

  beginning of year $30,800,143 · end of year $61,988,324

The filer's explanations (Part III)

PART I, LINE 1A

THE EXECUTIVE DIRECTOR AND A FEW OTHER STAFF AT YMCA TROUT LODGE AND CAMP LAKEWOOD ARE REQUIRED TO LIVE ON SITE AT THE PROPERTY DUE TO THE NATURE OF THE BUSINESS, AND IT IS A CONDITION OF EMPLOYMENT FOR THOSE POSITIONS. THEREFORE, THE HOUSING IS NON-TAXABLE TO THE EMPLOYEE.

PART I, LINE 3

THE PROCESS TO DETERMINE A SENIOR EXECUTIVE'S PAY ORIGINATES WITH THE EXECUTIVE COMPENSATION COMMITTEE. CHALLENGING AND MEASURABLE PERFORMANCE GOALS ARE SET FOR SENIOR EXECUTIVES AT THE BEGINNING OF EACH YEAR. FORMAL YEAR-END REVIEWS ARE THEN CONDUCTED AND THE DEGREE OF PERFORMANCE AGAINST THESE GOALS IS CONSIDERED WHEN DETERMINING COMPENSATION INCREASES. RECOMMENDATIONS OF PAY INCREASES BY THE EXECUTIVE COMPENSATION COMMITTEE MUST BE APPROVED IN ADVANCE BY THE EXECUTIVE COMMITTEE PRIOR TO THE RECOMMENDATION TO THE BOARD OF DIRECTORS FOR FINAL APPROVAL. THE EXECUTIVE COMPENSATION COMMITTEE IS MADE UP OF THE CURRENT BOARD CHAIRMAN, THE PAST CHAIRMAN AND THE CHAIR-ELECT OF THE GOVERNING BOARD OF DIRECTORS. THE EXECUTIVE COMPENSATION COMMITTEE ANNUALLY REVIEWS COMPENSATION DATA OF OTHER YMCAS OF COMPARABLE SIZE. THIS DATA IS COMPILED BY SULLIVAN COTTER AND ASSOCIATES, INC. THE LAST YEAR DATA WAS COLLECTED FROM SULLIVAN AND COTTER WAS 2021. PERIODICALLY IN PRIOR YEARS, AND USING DATA FROM COMPENSATION MATTERS, A SECOND PROVIDER, THE EXECUTIVE COMMITTEE WOULD REVIEW COMPENSATION LEVELS AND PRACTICES OF OTHER ST. LOUIS-BASED CHARITIES.

PART I, LINE 4B

TIMOTHY HELM: $16,787.95 SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN

PART I, LINE 7

THE ORGANIZATION MAY PAY DISCRETIONARY BONUSES TO OFFICERS AND KEY EMPLOYEES AS PART OF ITS COMPENSATION PROGRAM.