2024-05-29T08:47:21-07:00 2023-12-31 200276349 MUN CPAs LLP 2901 Douglas Blvd Ste 290 Roseville CA 95661 990 2023-01-01 941156634 Young Mens Christian Association of Superior California YOUN 9164529622 1926 V Street Sacramento CA 95818 Sharna Braucks CEO 2024-05-29 true Sharna Braucks 999009999 true Bradley J Bartells CPA P02363556 9167744208 2 AAL1 IAL1 FAL1 2023 2023-04-26 12:10:37Z Sharna Braucks 1926 V Street Sacramento CA 95818 10643512 false X www.ymcasuperiorcal.org X 1888 CA Inspire all people to a healthy life - in spirit, mind and body. 18 18 525 455 0 7423712 6222528 4354137 3594522 74304 46899 591859 752788 12444012 10616737 0 0 5625495 6927575 0 365767 2806760 3228394 8432255 10155969 4011757 460768 9731463 10629795 2195925 2294994 7535538 8334801 X Inspire all people to a healthy life - in spirit, mind and body. false false 3438092 1485018 YOUTH DEVELOPMENTPROGRAMS OF THE YMCA OF SUPERIOR CALIFORNIA ARE PROVIDED IN THREE FOCUS AREAS: YOUTH DEVELOPMENT, HEALTHY LIVING AND SOCIAL RESPONSIBILITY. THE YMCA BELIEVES THAT EVERYONE DESERVES THE OPPORTUNITY TO PARTICIPATE IN OUR PROGRAMS AND SERVICES REGARDLESS OF THEIR FAMILIES FINANCIAL SITUATION. AS SUCH, THE YMCA OF SUPERIOR CALIFORNIA PROVIDED MORE THAN $125,000 IN PROGRAM SCHOLARSHIPS TO LOWER-INCOME INDIVIDUALS IN 2021. YOUTH DEVELOPMENT PROGRAMS SERVED MORE THAN 20,000 YOUTH AND TEENS IN 2022. OUR YMCA IS DEDICATED TO PROVIDING QUALITY, SAFE AND AFFORDABLE CHILD CARE, INFANT-CARE, PRESCHOOL AND BEFORE AND AFTER SCHOOL PROGRAMS THROUGHOUT THE REGION. YMCA YOUTH DEVELOPMENT PROGRAMS SUPPORT INTELLECTUAL AND COGNITIVE DEVELOPMENT, PROGRAMS PROMOTE THE POSITIVE AND HEALTHY DEVELOPMENT OF A CHILD'S MIND AND BODY. 2163766 1500967 HEALTHY LIVING THE YMCA IS A COMMUNITY LEADER IN PROVIDING PROGRAMS THAT HELP PEOPLE OF ALL AGES AND ABILITY DEVELOP, MAINTAIN AND LEAD HEALTHY LIVES. FROM INFANT/PARENT PROGRAMS TO HEALTH AND WELLNESS PROGRAMS FOR SENIORS THE HEALTHY LIVING FOCUS OF THE YMCA PROVIDES OPPORTUNITIES FOR PEOPLE OF ALL AGES AND ABILITIES IN A SAFE ENVIRONMENT OF ACCEPTANCE AND ENCOURAGEMENT FOR EACH PARTICIPANT. 637870 448334 SOCIAL RESPONSIBILITY YMCA PROGRAMS ARE SOCIALLY RESPONSIBLE IN HELPING ADDRESSING LOCAL COMMUNITY NEEDS. YMCA PROGRAMS BRING PEOPLE TOGETHER FROM DIVERSE BACKGROUNDS, DEVELOP LEADERSHIP AND SOCIAL SKILLS, PROMOTE COMMUNITY SERVICE AND PROVIDE POSITIVE FAMILY INTERACTION. MANY PROGRAMS INVOLVE COLLABORATING WITH OTHER COMMUNITY ORGANIZATIONS. 291373 160203 6531101 true true false false false false false false false true true true false false true true true false false false false false false false true false false false false true false false false false false false false false false false false false false false false false false true 2 0 true 525 true false false false false false false false 0 false false false false false false false false false false X 18 18 false false false false false false false true true false true true true true true true true true true false false CA X X Sharna Braucks 9162310362 1926 V Street Sacramento CA 95818 Sharna Braucks CEO 40.00 0.00 X 189263 0 32300 Alphonso Cosby Board Member 2.00 0.00 X 0 0 0 Angel Martin Board Member 2.00 0.00 X 0 0 0 Dave Swartz Board Chair 2.00 0.00 X X 0 0 0 Roger Jones Board Member 2.00 0.00 X 0 0 0 Conner Johnston Board Member 2.00 0.00 X 0 0 0 Erin McDonough Secretary 2.00 0.00 X X 0 0 0 Chantel Johnson Board Member 2.00 0.00 X 0 0 0 Bill Knowlton Board Member 2.00 0.00 X 0 0 0 Michelle McCauley Board Member 2.00 0.00 X 0 0 0 Jennifer Ring Board Member 2.00 0.00 X 0 0 0 John Rice Board Member 2.00 0.00 X 0 0 0 Kim Lucia Board member 2.00 0.00 X 0 0 0 Noel Mora Board Member 2.00 0.00 X 0 0 0 Tarah Martin Board Member 2.00 0.00 X 0 0 0 Mark Shope Board Member 2.00 0.00 X 0 0 0 Nkiruka Ohaegbu Treasurer 2.00 0.00 X X 0 0 0 Paul Stokes Board Member 2.00 0.00 X 0 0 0 Christina Dominguez Board Member 2.00 0.00 X 0 0 0 189263 32300 1 false true false Air Systems Service Company 10381 Old Placerville Road Sacramento CA 95827 HVAC Maintenance 123707 1 2368200 3854328 6222528 Aquatic Program 624100 448334 448334 Child Care Program 624410 1485018 1485018 Other Program Services 624100 1500967 1500967 Youth Program 624100 160203 160203 3594522 46899 46899 0 0 286279 286279 286279 286279 0 43713 26775 16938 0 0 ERC Funding 900099 449571 449571 449571 10616737 4044093 333178 0 0 0 0 221565 175076 39300 7189 0 5660633 4553501 922425 184707 198069 146123 49217 2729 372751 247113 104679 20959 474557 388227 70702 15628 0 0 47433 47433 0 0 0 734340 216257 518083 0 19210 8399 10773 38 70748 30070 40394 284 0 530999 104382 418314 8303 0 0 49371 19573 29776 22 57499 181 57318 0 0 185880 20163 165717 Program supplies and pub. 455594 289025 112753 53816 Repairs and maintenance 257056 81979 141989 33088 bank fees 174513 126055 35398 13060 Bad debt expense 149737 149737 496014 124977 345093 25944 10155969 6531101 3259101 365767 223248 305125 373161 373473 0 537452 1066645 0 0 0 0 119554 73454 11866150 5493720 6196748 6372430 0 1979049 2217837 0 0 302251 220831 9731463 10629795 458035 674339 241640 262187 1119292 1092029 376958 266439 2195925 2294994 X 7226334 7939626 309204 395175 7535538 8334801 9731463 10629795 460768 338495 X X false true X true false X 519443 849041 1506558 7423712 6222528 16521282 6820662 4147684 3721044 4354137 3594522 22638049 286279 286279 0 0 7340105 4996725 5227602 11777849 10103329 39445610 0 0 39445610 236869 110016 226299 278451 46899 898534 0 236869 110016 226299 278451 46899 898534 0 430534 1879993 410416 493284 3214227 7576974 5537275 7333894 12466716 10643512 43558371 0.90560 0.90190 0.02060 0.02950 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2337478 358900 104433 15366 2576579 2835999 -378655 103632 16236 2337476 2552041 291427 7469 2835999 2348566 1676 291411 75673 13939 2552041 2036137 420804 93683 14692 2348566 false false false 643822 643822 10176890 4614548 5562342 1045438 879172 166266 6372430 2217837 LEASE LIABILITY 266439 266439 X 10596613 26775 26775 10569838 46899 46899 10616737 10182744 26775 26775 10155969 10155969 Part X : FIN48 Footnote ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ASSOCIATION AND RECOGNIZE A TAX LIABILITY OR ASSET IF THE ASSOCIATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION. MANAGEMENT HAS DETERMINED THAT AS OF DECEMBER 31, 2022, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE ASSOCIATION IS SUBJECT TO ROUTINE AUDITS BY TAXING AUTHORITIES; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ASSOCIATION IS OPEN TO EXAMINATION FOR THE PREVIOUS THREE (FEDERAL) AND FOUR (STATE) YEARS BY VARIOUS TAX AUTHORITIES. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Direct Fundraising Expenses $26775 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Interest $46899 Part XII, Line 2d: Other expenses and losses per audited F/S Direct Fundrasising Expenses $26775 false S'moresfest 43713 43713 2500 5596 18679 43713 43713 2500 5596 18679 26775 16938 X X X X false false false false false false false false false Sharna Braucks CEO 189263 18926 13374 221563 Darren Braucks Husband of CEO 55392 Employee of Organization false Form 990, Part III, Line 4d OTHER PROGRAM SERVICES 4: DAY CAMP AND RESIDENCE CAMPS THE Y'S DAY CAMP AND RESIDENT CAMP PROGRAMS PROVIDE OPPORTUNITIES FAMILIES AND CHILDREN FROM THE 1ST GRADE THROUGH HIGH SCHOOL PARTICIPATE IN EDUCATIONAL ENRICHMENT, ARTS AND CRAFTS, SWIMMING LEADERSHIP DEVELOPMENT, ENVIRONMENTAL AWARENESS, OUTDOOR EDUCATION SPORTS. YMCA CAMP OFFERS KIDS A CHANCE TO DEVELOP AND EXPERIENCE LOVE AND RESPECT FOR THE OUT-OF-DOORS. YMCA STAFF TEACH KIDS SKILLS AND HELP THEM DEVELOP CHARACTER VALUES. THE YMCA' PROGRAMS SERVED MORE THAN 1,500 CHILDREN AND FAMILIES EACH FINANCIAL ASSISTANCE IS AVAILABLE TO THOSE WHO QUALIFY. Form 990, Part VI, Section B, Line 11b The Form 990 is emailed to all board members and reviewed at the subsequent board meeting post e-filing of the 990. Form 990, Part VI, Section B, Line 12c AS PER THE POLICY, BOARD MEMBERS ARE RESPONSIBLE FOR DECLARING ANY CONFLICT OF INTEREST REGARDING THEIR RELATIONSHIP TO THE YMCA. BOARD MEMBERS REGULARLY DECLARE CONFLICTS AND THOSE ARE NOTED IN THE MINUTES OF THE BOARD OF DIRECTORS. THOSE BOARD MEMBERS ALSO ABSTAIN FROM ANY VOTE OR ISSUES RELATED TO THEIR CONFLICT. CEO REVIEWS AND MONITORS POLICY AND ADHERENCE TO POLICY ON AN ANNUAL BASIS. Sharna not in compliance with policy (Section 2 and 3 of policy) Form 990, Part VI, Section B, Line 15a KEY EMPLOYEES' COMPENSATION IS DETERMINED BASED ON PERFORMANCE EVALUATION WHICH IS CONDUCTED ANNUALLY. FOR CEO, THE BOARD CHAIR AND A REVIEW COMMITTEE FROM THE BOARD CONDUCTS PERFORMANCE EVALUATION. Form 990, Part VI, Section C, Line 18 FORM 990 AVAILABLE FOR PUBLIC INSPECTION ON ORGANIZATION'S WEBSITE AS WELL AS UPON REQUEST. Form 990, Part VI, Section C, Line 19 COPIES OF GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST Form 990, Part XII, Line 2c PROCESS HAS NOT CHANGE FROM PRIOR YEAR