Form 990 for tax year 2025

Filed by BAKER COUNTY YMCA.

Totals

Total revenue: $1,233,484
Total expenses: $1,134,766
Contributions and grants received: $1,073,598
Grants paid: $0
Program service revenue: $101,590
Investment income: $6,281
Other revenue: $52,015
Total assets, end of year: $3,515,378
Total liabilities, end of year: $1,411,272
Net assets or fund balances, end of year: $2,104,106
Program services expenses (Part IX): $1,100,972
Management and general expenses: $33,794
Fundraising expenses: $0
Program service expenses (Part III): $1,100,972

Program services were 97.0% 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.

1b · Membership dues

$807,552
1c · Fundraising events

$13,841
1e · Government grants (contributions)

$96,000
1f · All other contributions, gifts and grants

$156,205
1g · Noncash contributions included above

$96,000
2a · Program service revenue: PROGRAM FEES

total $101,590 · related or exempt $101,590
3 · Investment income

total $6,281 · excluded $6,281
6a · Gross rents

real property $30,421
6b · Less rental expenses

real property $0
6c · Rental income or loss

real property $30,421
6d · Net rental income or loss

total $30,421 · excluded $30,421
10a · Gross sales of inventory

$19,182
10b · Cost of goods sold

$9,473
10c · Net income from sales of inventory

total $9,709 · excluded $9,709
11a · Other revenue: OTHER INCOME

total $11,885 · related or exempt $11,885
11e · Other revenue, total

$11,885

Functional expenses

Part IX, the statement of functional expenses.

5 · Compensation of officers, directors and key employees

total $113,853 · program services $109,860 · management and general $3,993
7 · Other salaries and wages

total $439,308 · program services $423,899 · management and general $15,409
10 · Payroll taxes

total $75,020 · program services $71,127 · management and general $3,893
11c · Fees: accounting

total $14,500 · program services $14,500
12 · Advertising and promotion

total $2,250 · program services $2,250
13 · Office expenses

total $82,976 · program services $82,207 · management and general $769
16 · Occupancy

total $7,689 · program services $7,689
17 · Travel

total $384 · program services $268 · management and general $116
20 · Interest

total $10,491 · program services $7,633 · management and general $2,858
22 · Depreciation, depletion and amortization

total $72,155 · program services $72,155
23 · Insurance

total $54,973 · program services $53,952 · management and general $1,021
24a · Other expenses: IN-KIND FACILITY USE

total $96,000 · program services $96,000
24b · Other expenses: SUPPLIES & PROGRAM EXP

total $55,726 · program services $51,387 · management and general $4,339
24c · Other expenses: MAINTENANCE

total $51,456 · program services $50,194 · management and general $1,262
24d · Other expenses: UTILITIES

total $36,817 · program services $36,683 · management and general $134
24e · All other expenses

total $21,168 · program services $21,168

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $268,085 · end of year $298,308
4 · Accounts receivable

beginning of year $8,288 · end of year $18,925
9 · Prepaid expenses and deferred charges

beginning of year $15,188 · end of year $7,883
10a · Land, buildings and equipment: cost or other basis

$3,909,414
10b · Land, buildings and equipment: accumulated depreciation

$790,455
10c · Land, buildings and equipment, net

beginning of year $2,125,042 · end of year $3,118,959
11 · Investments: publicly traded securities

beginning of year $67,620 · end of year $70,212
14 · Intangible assets

beginning of year $1,131 · end of year $1,091
17 · Accounts payable and accrued expenses

beginning of year $74,690 · end of year $63,718
19 · Deferred revenue

beginning of year $28,690 · end of year $24,934
23 · Secured mortgages and notes payable

beginning of year $376,586 · end of year $1,322,620
27 · Net assets without donor restrictions

beginning of year $1,963,215 · end of year $2,059,499
28 · Net assets with donor restrictions

beginning of year $42,173 · end of year $44,607

Mission and programs · 2025

Mission

CHRISTIAN PRINCIPLES PUT INTO PRATICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY.

Activities or mission (Part I)

TO PUT CHRISTIAN PRINCIPLES INTO PRATICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL. SIGNIFICANT ACTIVITIES INCLUDE AQUATICS, HEALTH, FITNESS, AND SPORTS.

SWIMMING POOLGENERAL INFORMATION APPLICABLE TO ALL PROGRAMS:BAKER COUNTY YMCA PROVIDES ATHLETIC, AQUATIC AND OTHER HEALTH AND WELLNESS PROGRAMS FOR RESIDENTS OF ALL AGES IN BAKER COUNTY, OREGON, WITH A DEDICATION TO BUILDING A HEALTHY SPIRIT, MIND AND BODY FOR ALL INVOLVED AS THE CORE OF THE YMCA MOVEMENT, BY PUTTING CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT PROMOTE HEALTHY LIFESTYLES, STRONG MORAL VALUES, LEADERSHIP DEVELOPMENT, COMMUNITY INTERACTION, AND INTERNATIONAL UNDERSTANDING. WE ARE A CHARITABLE COMMUNITY SERVICE ORGANIZATION THAT WELCOMES AND INCLUDES MEN, WOMEN, AND CHILDREN OF ALL AGES, ABILITIES, INCOMES, RACES, AND RELIGIONS, REGARDLESS OF THEIR ABILITY TO PAY. OUR YMCA WAS FOUNDED AND IS LED BY VOLUNTEERS FROM OUR COMMUNITY, INCLUDING VOLUNTEERS WHO SERVE AS MENTORS, COACHES, PROGRAM LEADERS, INSTRUCTORS, AND MORE.OUR PROGRAMS ARE DESIGNED TO HELP PEOPLE CREATE REALISTIC GOALS FOR SELF-IMPROVEMENTS AND EMPHASIZE DISEASE PREVENTION THROUGH REGULAR EXERCISE, PROPER NUMTRITION, STRESS MANAGEMENT AND EDUCATION. SPORTS PROGRAMS FOR YOUTH, FAMILIES, AND ADULTS PROMOTE TEAMWORK, INTERACTION, AND DEVELOPMENT OF SOCIAL AND PHYSICAL SKILLS.OUR "WATER EXERCISE" AQUATIC PROGRAM KEEPS SENIORS ACTIVE AND FLEXIBLE; OUR "LEARN TO SWIM" PROGRAM HELPS TO DEVELOP PHYSICAL SKILLS IN TODDLERS AND YOUTH; OUR "OPEN SWIM" PROGRAM GIVES ADULTS AND CHILDREN SHARED TIME IN THE POOL TO APPRICIATE ON ANOTHER AND PROMOTE INTERGENERATIONAL RELATIONSHIPS; OUR "YOUTH SPORTS" PROGRAMS PROVIDE AN OPPORTUNITY TO BESTOW THE VALUES OF CARING, RESPECT, RESPONSIBILITY, TEAMWORK, AND SPORTSMANSHIP, IN ADDITION TO TEACHING PRESCHOOL AND LIFELONG HEALTHY-LIVING HABITS.OUR SERVICES ARE OFFERED AT AFFORDABLE FEES FOR THE COMMUNITY AT LARGE, WITH REASONABLE ACCOMMODATIONS FOR THOSE WITH SPECIAL NEEDS, AND WITH FINANICAL ASSISTANCE AVAILABLE FOR THOSE WHO CANNOT AFFORD FULL FEES.PARTICIPANTS SERVED: OVER 2,000

Expenses $350,933 · Revenue $50,604
FITNESS CENTER

Expenses $576,110 · Revenue $39,663
GYMNASIUM

Expenses $173,929 · Revenue $47,418

As filed on the 2025 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

DAVID KASSIEN

PRESIDENT

Total calculated

$0

Hours/week

2
MAKAYLA PLUMBTREE

SECRETARY

Total calculated

$0

Hours/week

2
ANTHONY WASHINGTON

VICE PRESIDENT

Total calculated

$0

Hours/week

2
SAM STAGNARO

BOARD MEMBER

Total calculated

$0

Hours/week

2
DOTTI DUBY

BOARD MEMBER

Total calculated

$0

Hours/week

2
LYNN WEEMS

BOARD MEMBER

Total calculated

$0

Hours/week

2

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.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type: form_990
Tax year: 2025
Filed: 2 June 2026
IRS schema version: 2025v4.1
Source object: 202601629349301500

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