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Nonprofiteer
← LAKE SUPERIOR YMCA

Form 990 for tax year 2023

Filed by LAKE SUPERIOR YMCA.

Totals

Total revenue
$13,065,870
Total expenses
$12,921,155
Contributions and grants received
$2,022,560
Grants paid
$332,233
Program service revenue
$10,907,149
Investment income
$98,168
Other revenue
$37,993
Total assets, end of year
$21,924,580
Total liabilities, end of year
$2,003,026
Net assets or fund balances, end of year
$19,921,554
Program services expenses (Part IX)
$10,145,250
Management and general expenses
$2,707,087
Fundraising expenses
$68,818
Program service expenses (Part III)
$10,145,250

Program services were 78.5% 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

    $8,250

  • 1c · Fundraising events

    $18,266

  • 1d · Related organizations

    $76,375

  • 1e · Government grants (contributions)

    $1,299,914

  • 1f · All other contributions, gifts and grants

    $619,755

  • 1g · Noncash contributions included above

    $21,687

  • 2a · Program service revenue: MEMBERSHIP DUES

    total $4,680,631 · related or exempt $4,680,631

  • 2b · Program service revenue: ACTIVITY FEES

    total $2,938,264 · related or exempt $2,938,264

  • 2c · Program service revenue: COOPERATIVE AGREEMENTS

    total $1,815,213 · related or exempt $1,815,213

  • 2d · Program service revenue: ASSOCIATED ORGANIZATIONS

    total $841,734 · related or exempt $539,436 · unrelated business $302,298

  • 2e · Program service revenue: CAMP FEES

    total $381,078 · related or exempt $381,078

  • 2f · All other program service revenue

    total $250,229 · related or exempt $234,102 · unrelated business $16,127

  • 3 · Investment income

    total $167,320 · excluded $167,320

  • 7a · Gross sales of assets other than inventory

    securities $813,536

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

    securities $842,751 · other assets $39,937

  • 7c · Gain or loss

    securities -$29,215 · other assets -$39,937

  • 7d · Net gain or loss

    total -$69,152 · excluded -$69,152

  • 8a · Fundraising events: gross income

    $18,897

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

    $18,266

  • 8b · Fundraising events: direct expenses

    $22,249

  • 8c · Net income from fundraising events

    total -$3,352 · excluded -$3,352

  • 9a · Gaming: gross income

    $4,845

  • 9b · Gaming: direct expenses

    $783

  • 9c · Net income from gaming

    total $4,062 · excluded $4,062

  • 10a · Gross sales of inventory

    $71,896

  • 10b · Cost of goods sold

    $34,613

  • 10c · Net income from sales of inventory

    total $37,283 · excluded $37,283

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $500 · program services $500

  • 2 · Grants to domestic individuals

    total $331,733 · program services $331,733

  • 5 · Compensation of officers, directors and key employees

    total $481,464 · management and general $481,464

  • 7 · Other salaries and wages

    total $6,863,586 · program services $5,915,073 · management and general $910,646 · fundraising $37,867

  • 8 · Pension plan contributions

    total $227,185 · program services $177,810 · management and general $46,400 · fundraising $2,975

  • 9 · Other employee benefits

    total $353,682 · program services $258,339 · management and general $91,021 · fundraising $4,322

  • 10 · Payroll taxes

    total $667,465 · program services $549,146 · management and general $115,191 · fundraising $3,128

  • 11b · Fees: legal

    total $27,752 · management and general $27,752

  • 11c · Fees: accounting

    total $24,550 · management and general $24,550

  • 11f · Fees: investment management

    total $8,737 · management and general $8,737

  • 11g · Fees: other

    total $991,902 · program services $607,517 · management and general $384,363 · fundraising $22

  • 12 · Advertising and promotion

    total $62,486 · program services $34,586 · management and general $24,297 · fundraising $3,603

  • 13 · Office expenses

    total $145,441 · program services $63,464 · management and general $76,681 · fundraising $5,296

  • 16 · Occupancy

    total $646,198 · program services $623,579 · management and general $22,619

  • 17 · Travel

    total $244,981 · program services $87,635 · management and general $154,577 · fundraising $2,769

  • 20 · Interest

    total $18,430 · program services $18,430

  • 21 · Payments to affiliates

    total $134,197 · program services $148,311 · management and general -$14,693 · fundraising $579

  • 22 · Depreciation, depletion and amortization

    total $153,838 · program services $88,801 · management and general $65,037

  • 24a · Other expenses: SUPPLIES

    total $981,105 · program services $777,862 · management and general $202,945 · fundraising $298

  • 24b · Other expenses: CREDIT CARD FEES

    total $231,779 · program services $226,522 · management and general $5,088 · fundraising $169

  • 24c · Other expenses: EXPENDABLE EQUIPMENT

    total $117,769 · program services $73,985 · management and general $43,784

  • 24d · Other expenses: MEMBERSHIP DUES

    total $31,297 · program services $12,992 · management and general $18,305

  • 24e · All other expenses

    total $175,078 · program services $148,965 · management and general $18,323 · fundraising $7,790

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $715,077 · end of year $719,207

  • 2 · Savings and temporary cash investments

    beginning of year $3,358,341 · end of year $4,990,622

  • 3 · Pledges and grants receivable

    beginning of year $1,741,029 · end of year $209,491

  • 4 · Accounts receivable

    beginning of year $403,978 · end of year $451,669

  • 8 · Inventories for sale or use

    beginning of year $18,105 · end of year $25,290

  • 9 · Prepaid expenses and deferred charges

    beginning of year $35,161 · end of year $54,722

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

    $1,291,170

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

    $765,815

  • 10c · Land, buildings and equipment, net

    beginning of year $534,355 · end of year $525,355

  • 11 · Investments: publicly traded securities

    beginning of year $888,251 · end of year $944,338

  • 15 · Other assets

    beginning of year $12,650,005 · end of year $14,003,886

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,128,604 · end of year $1,138,525

  • 19 · Deferred revenue

    beginning of year $406,713 · end of year $423,481

  • 25 · Other liabilities

    beginning of year $265,934 · end of year $441,020

  • 27 · Net assets without donor restrictions

    beginning of year $9,327,674 · end of year $11,474,310

  • 28 · Net assets with donor restrictions

    beginning of year $9,215,377 · end of year $8,447,244

Mission and programs · 2023

Mission

THE DULUTH AREA FAMILY YMCA IS DEDICATED TO PUTTING THE PRINCIPLES OF CARING, HONESTY, RESPECT, AND RESPONSIBILITY INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND, AND BODY FOR ALL.

Activities or mission (Part I)

THE Y IS A LEADING NONPROFIT COMMITTED TO STRENGTHENING THE COMMUNITY BY CONNECTING ALL PEOPLE TO THEIR POTENTIAL, PURPOSE, AND EACH OTHER. WORKING TOGETHER, WE FOCUS ON EMPOWERING YOUNG PEOPLE, IMPROVING HEALTH AND WELLBEING, AND INSPIRING ACTION IN AND ACROSS OUR COMMUNITY. THE DULUTH AREA FAMILY YMCA HAS BEEN STRENGTHENING OUR COMMUNITY FOR OVER 150 YEARS THROUGH PROGRAMS DEDICATED TO YOUTH DEVELOPMENT, HEALTHY LIVING, AND SOCIAL RESPONSIBILITY.

  • YOUTH DEVELOPMENT - OUR YMCA IS COMMITTED TO NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN. WE BELIEVE THAT ALL KIDS DESERVE THE OPPORTUNITY TO DISCOVER WHO THEY ARE AND WHAT THEY CAN ACHIEVE. THAT'S WHY WE HELP LEAD TO POSITIVE BEHAVIORS, BETTER HEALTH, AND EDUCATIONAL ACHIEVEMENT. OUR YMCA PROGRAMS, SUCH AS SUMMER RESIDENTIAL CAMP, OUT OF SCHOOL TIME CARE AND DAY CAMP OFFER A RANGE OF EXPERIENCES THAT ENRICH COGNITIVE, SOCIAL, PHYSICAL, AND EMOTIONAL GROWTH. EXPENSES INCLUDE SUBSIDIES AND DIRECT FINANCIAL ASSISTANCE THAT MAKE PARTICIPANT POSSIBLE FOR 100 PERCENT OF THE YOUNG PEOPLE WE ENGAGE. THE DULUTH FAMILY YMCA OPERATES CAMP MILLER SUMMER CAMP IN STURGEON LAKE, MN. CAMP MILLER HAD 547 CHILDREN ATTEND WITH 174 SCHOLARSHIPS. IN 2023 THE YMCA PROVIDED OUT OF SCHOOL PROGRAMMING TO 2,281 CHILDREN. AFTERSCHOOL PROGRAMS PROVIDED CRITICAL LEARNING OPPORTUNITIES ELEVATING SCHOOL SUCCESS AND CONFIDENCE.

    Expenses $700,500 · Grants $67,620 · Revenue $531,304

  • HEALTHY LIVING - THE Y IS A LEADING VOICE ON HEALTH AND WELL-BEING. WE BRING FAMILIES CLOSER TOGETHER, ENCOURAGE GOOD HEALTH, AND FOSTER CONNECTIONS THROUGH FITNESS, SPORTS, FUN, AND SHARED INTERESTS. PEOPLE IN OUR COMMUNITY ARE RECEIVING THE SUPPORT, GUIDANCE, AND RESOURCES THEY NEED TO ACHIEVE GREATER HEALTH IN SPIRIT, MIND, AND BODY. THIS IS PARTICULARLY IMPORTANT AS OUR NATION STRUGGLES AN OBESITY CRISIS, FAMILIES STRUGGLE WITH WORK/LIFE BALANCE, AND INDIVIDUALS SEARCH FOR PERSONAL FULFILLMENT. OUR PROGRAMS ARE ACCESSIBLE, AFFORDABLE, AND OPEN TO ALL FAITHS, BACKGROUNDS, ABILITIES, AND INCOME LEVELS. IN 2023, WE PROVIDED $182,118 IN FINANCIAL ASSISTANCE TO PEOPLE WHO OTHERWISE WOULD A HAVE FACED ECONOMIC BARRIERS TO MEMBERSHIP. FACILITIES INCLUDE LAP POOLS, WHEELCHAIR ACCESSIBLE WARM WATER THERAPY POOLS, WHIRLPOOLS, INDOOR RUN/WALK TRACK, ROCK CLIMBING WALL, FULLY-EQUIPPED WELLNESS CENTER WITH CARDIO AND WEIGHT TRAINING EQUIPMENT, GROUP EXERCISE SPACE, GYMNASIUM WITH BASKETBALL AND VOLLEYBALL COURTS, RACQUETBALL AND SQUASH COURTS, AND A SUPERVISED KIDS CLUB FREE TO THOSE WITH FAMILY MEMBERSHIPS.

    Expenses $6,520,513 · Grants $238,247 · Revenue $10,375,845

  • SOCIAL RESPONSIBILITY - OUR YMCA BELIEVES IN GIVING BACK AND SUPPORTING OUR NEIGHBORS. WE HAVE BEEN LISTENING AND RESPONDING TO OUR COMMUNITY'S MOST CRITICAL SOCIAL NEEDS FOR MORE THAN 130 YEARS. Y PROGRAMS, SUCH AS TRUE NORTH AMERICORPS, IS AN EXAMPLE OF HOW WE DELIVER TRAINING, RESOURCES, AND SUPPORT THAT EMPOWER OUR NEIGHBORS TO EFFECT CHANGE, BRIDGE GAPS, AND OVERCOME OBSTACLES. SINCE 2014, WE HAVE PLACED 1,000 AMERICORPS MEMBERS THROUGHOUT NORTHEASTERN MINNESOTA. TRUE NORTH AMERICORPS PLACES NATIONAL SERVICE MEMBERS IN SCHOOLS, AFTERSCHOOL PROGRAMS, AND YOUTH SERVICE MEMBERS IN SCHOOLS, AFTERSCHOOL PROGRAMS, AND YOUTH SERVICING AGENCIES. MEMBERS PROVIDE MATH AND READING INTERVENTIONS, AFTERSCHOOL CLUBS, SERVICE-LEARNING OPPORTUNITIES, MENTORING, AND SOCIAL-EMOTIONAL LEARNING. THE DULUTH AREA FAMILY YMCA IS COMMITTED TO YEAR-ROUND FOOD ACCESS AND HAS PROVIDED THOUSANDS OF MEALS. THE Y IS DEDICATED TO PROVIDING MEALS FOR FAMILIES IN OUR COMMUNITY!

    Expenses $2,924,237 · Grants $26,366

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Matt Baumgartner

    ASSOCATION BOARD CHAIR

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • Catherine Carter Huber

    BOARD CO-CHAIRMAN

    Total calculated
    $0
    Hours/week
    1

  • Brian Hren

    BOARD TREASURER

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • Jill Fauchald

    ASSOCATION BOARD SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Allison Blakely Hanig-Landrus

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Billye Coenen

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Chiamaka Enemuoh

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Christine Lunde

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Hannah Stevens

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Chad Curran

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Jenna Maki

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Theresa Severance

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • David Mills

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Devin Stigsell

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Elizabeth Durand

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Michael Pennington

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Steve Hanke

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Sara Cole

    CEO

    Total calculated
    $277,756
    From this org
    $232,521
    From related orgs
    $0
    Other
    $45,235
    Hours/week
    40 + 3 related

    Schedule J breakdown matched by us

    Base
    $232,521
    Bonus
    $0
    Other
    $0
    Deferred
    $27,902
    Nontaxable benefits
    $17,333
    Filer's total
    $277,756

  • Amy Haggenmiller

    CFO

    Total calculated
    $203,708
    From this org
    $157,694
    From related orgs
    $0
    Other
    $46,014
    Hours/week
    40 + 3 related

    Schedule J breakdown matched by us

    Base
    $157,694
    Bonus
    $0
    Other
    $0
    Deferred
    $18,923
    Nontaxable benefits
    $27,091
    Filer's total
    $203,708

  • Jeramy Katchuba

    SENIOR VP OF OPERATIONS

    Total calculated
    $155,905
    From this org
    $114,870
    From related orgs
    $0
    Other
    $41,035
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $114,870
    Bonus
    $0
    Other
    $0
    Deferred
    $13,784
    Nontaxable benefits
    $27,251
    Filer's total
    $155,905

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 · Written employment contract
  • 3 · Compensation survey or study
  • 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.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2023
Filed
10 June 2024
IRS schema version
2023v5.0
Source object
202441649349300344

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