TY 2023 Form 990

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)
(1) Christopher Coker...................................................................... CEO	40.0 ................. 0.0	X	X		281,678	43,811
(2) Timothy Jones...................................................................... CFO	40.0 ................. 0.0		X		134,421	37,131
(3) Jamie Holstein...................................................................... COO From 02/27	40.0 ................. 0.0		X		127,686	33,203
(4) Susan Coker...................................................................... Chief Marketing Officer	40.0 ................. 0.0			X	139,983	6,840
(5) Jeff Clay...................................................................... COO to 2/26	40.0 ................. 0.0		X		48,673	12,534
(6) Floyd Pierce...................................................................... Chair	3.0 ................. 0.0	X	X		0	0
(7) Darla Schueth...................................................................... Vice Chair	3.0 ................. 0.0	X	X		0	0
(8) Rich Marsh...................................................................... Secretary	3.0 ................. 0.0	X	X		0	0
(9) Matt Gorr...................................................................... Treasurer	3.0 ................. 0.0	X	X		0	0
(10) Angela Aragon...................................................................... Board Member	3.0 ................. 0.0	X			0	0
(11) Michele Bolkovatz...................................................................... Board Member	3.0 ................. 0.0	X			0	0
(12) Patrick Brady...................................................................... Board Member	3.0 ................. 0.0	X			0	0
(13) Darryl Brown...................................................................... Board Member	3.0 ................. 0.0	X			0	0
(14) Lynn Chambers...................................................................... Board Member	3.0 ................. 0.0	X			0	0
(15) John Cohagen...................................................................... Board Member	3.0 ................. 0.0	X			0	0
(16) Mike Davidson...................................................................... Board Member	3.0 ................. 0.0	X			0	0
(17) Steve Dinnebeck...................................................................... Board Member	3.0 ................. 0.0	X			0	0

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)
(18) Cliff Dinwiddie........................................................................ Board Member	3.0 .......................0.0	X
(19) Bev Dowling........................................................................ Board Member	3.0 .......................0.0	X
(20) Kevin Erickson........................................................................ Board Member	3.0 .......................0.0	X
(21) Tere Garcia........................................................................ Board Member	3.0 .......................0.0	X
(22) Katie Goff........................................................................ Board Member	3.0 .......................0.0	X
(23) Mike Hausmann........................................................................ Board Member	3.0 .......................0.0	X
(24) Paul Howard........................................................................ Board Member	3.0 .......................0.0	X
(25) Jessie Kasynski........................................................................ Board Member	3.0 .......................0.0	X
(26) Mark Langston........................................................................ Board Member	3.0 .......................0.0	X
(27) Waldo Martin........................................................................ Board Member	3.0 .......................0.0	X
(28) Tim Maxwell........................................................................ Board Member	3.0 .......................0.0	X
(29) Larry Mertes........................................................................ Board Member	3.0 .......................0.0	X
(30) Linda Nehls........................................................................ Board Member	3.0 .......................0.0	X
(31) Matt Nehls........................................................................ Board Member	3.0 .......................0.0	X
(32) Rebecca Novinger........................................................................ Board Member	3.0 .......................0.0	X
(33) Kira Pasquesi........................................................................ Board Member	3.0 .......................0.0	X
(34) Barbara Pingrey........................................................................ Board Member	3.0 .......................0.0	X
(35) Michael Remacle........................................................................ Board Member	3.0 .......................0.0	X
(36) Allie Reuter........................................................................ Board Member	3.0 .......................0.0	X
(37) Meg Rosen........................................................................ Board Member	3.0 .......................0.0	X
(38) Dave Schwenke........................................................................ Board Member	3.0 .......................0.0	X
(39) Brandon Shaffer........................................................................ Board Member	3.0 .......................0.0	X
(40) Jonathan Singer........................................................................ Board Member	3.0 .......................0.0	X
(41) Maryfher Villarreal........................................................................ Board Member	3.0 .......................0.0	X
(42) Bob VonEschen........................................................................ Board Member	3.0 .......................0.0	X
(43) Megan Weir........................................................................ Board Member	3.0 .......................0.0	X
(44) Tate Williams........................................................................ Board Member	3.0 .......................0.0	X
(45) Miguel Zavala........................................................................ Board Member	3.0 .......................0.0	X

- TIN:

SCHEDULE A
(Form 990)

Department of the Treasury
Internal Revenue Service

Public Charity Status and Public Support

Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
right arrow

Attach to Form 990 or Form 990-EZ.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2023

Open to Public
Inspection

Name of the organization

YOUNG MEN'S CHRISTIAN ASSOCIATION OF
BOULDER VALLEY

Employer identification number

84-0459944

Part I

Reason for Public Charity Status (All organizations must complete this part.) See instructions.

The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)

A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).

A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).)

A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).

A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state:

An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.)

A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).

An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.)

A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)

An agricultural research organization described in 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a non-land grant college of agriculture. See instructions. Enter the name, city, and state of the college or university:

An organization that normally receives: (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 33 1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)

An organization organized and operated exclusively to test for public safety. See section 509(a)(4).

An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.

Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B.

Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C.

Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.

Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.

Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization.

Enter the number of supported organizations ...............................

Provide the following information about the supported organization(s).

(i) Name of supported organization	(ii) EIN	(iv) Is the organization listed in your governing document?		(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)
(i) Name of supported organization	(ii) EIN	Yes	No	(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)


Total

For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.

Cat. No. 11285F

Schedule A (Form 990) 2023

Page 2

Part II

Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization failed to qualify under the tests listed below, please complete Part III.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2019	(b) 2020	(c) 2021	(d) 2022	(e) 2023	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") ..
2	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf ....
3	The value of services or facilities furnished by a governmental unit to the organization without charge..
4	Total. Add lines 1 through 3
5	The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) ..
6	Public support. Subtract line 5 from line 4.

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2019	(b) 2020	(c) 2021	(d) 2022	(e) 2023	(f) Total
7	Amounts from line 4..
8	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
9	Net income from unrelated business activities, whether or not the business is regularly carried on..
10	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)..
11	Total support. Add lines 7 through 10

Gross receipts from related activities, etc. (see instructions) ..................

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here ........................................ right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2023 (line 6, column (f) divided by line 11, column (f)) .........

Public support percentage for 2022 Schedule A, Part II, line 14 ...............

16a

33 1/3% support test—2023. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization ....................... right arrow

33 1/3% support test—2022. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow

17a

10%-facts-and-circumstances test—2023. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

10%-facts-and-circumstances test—2022. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow

Schedule A (Form 990) 2023

Page 3

Part III

Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2019	(b) 2020	(c) 2021	(d) 2022	(e) 2023	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .	1,240,603	1,496,734	2,752,730	4,946,351	6,937,093	17,373,511
2	Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose	11,379,518	9,054,744	9,516,053	12,385,197	14,714,645	57,050,157
3	Gross receipts from activities that are not an unrelated trade or business under section 513 .....						0
4	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...						0
5	The value of services or facilities furnished by a governmental unit to the organization without charge						0
6	Total. Add lines 1 through 5	12,620,121	10,551,478	12,268,783	17,331,548	21,651,738	74,423,668
7a	Amounts included on lines 1, 2, and 3 received from disqualified persons					323,387	323,387
b	Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.						0
c	Add lines 7a and 7b..					323,387	323,387
8	Public support. (Subtract line 7c from line 6.)						74,100,281

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2019	(b) 2020	(c) 2021	(d) 2022	(e) 2023	(f) Total
9	Amounts from line 6...	12,620,121	10,551,478	12,268,783	17,331,548	21,651,738	74,423,668
10a	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..	63,843	60,139	43,418	56,677	503,999	728,076
b	Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.						0
c	Add lines 10a and 10b.	63,843	60,139	43,418	56,677	503,999	728,076
11	Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on.					45,288	45,288
12	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ..	26,491				736,540	763,031
13	Total support. (Add lines 9, 10c, 11, and 12.)..	12,710,455	10,611,617	12,312,201	17,388,225	22,937,565	75,960,063

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here................................................. right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2023 (line 8, column (f) divided by line 13, column (f)) .........

97.552 %

Public support percentage from 2022 Schedule A, Part III, line 15 ...............

99.530 %

Section D. Computation of Investment Income Percentage

Investment income percentage for 2023 (line 10c, column (f) divided by line 13, column (f)) ......

0.958 %

Investment income percentage from 2022 Schedule A, Part III, line 17 .............

0 %

19a

33 1/3% support tests-2023. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ....... right arrow

33 1/3 % support tests—2022. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ..... right arrow

Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow

Schedule A (Form 990) 2023

Page 4

Part IV

Supporting Organizations

(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, of Part I, complete Sections A and D, and complete Part V.)

Section A. All Supporting Organizations

Yes

Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.

Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).

Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below.

Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.

Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.

Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.

Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.

Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.

Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).

Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?

Substitutions only. Was the substitution the result of an event beyond the organization's control?

Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.

Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .

Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).

Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.

Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.

Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.

10a

Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.

10a

Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).

10b

Schedule A (Form 990) 2023

Page 5

Part IV

Supporting Organizations (continued)

Yes

Has the organization accepted a gift or contribution from any of the following persons?

A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization?

11a

A family member of a person described on 11a above?

11b

A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.

11c

Section B. Type I Supporting Organizations

Yes

Did the officers, directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.

Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.

Section C. Type II Supporting Organizations

Yes

Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).

Section D. All Type III Supporting Organizations

Yes

Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?

Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).

By reason of the relationship described in line 2 above, did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.

Section E. Type III Functionally-Integrated Supporting Organizations

Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):

The organization satisfied the Activities Test. Complete line 2 below.

The organization is the parent of each of its supported organizations. Complete line 3 below.

The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions)

Activities Test. Answer lines 2a and 2b below.

Yes

Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.

Did the activities described on line 2a, above constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.

Parent of Supported Organizations. Answer lines 3a and 3b below.

Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations?If "Yes" or "No", provide details in Part VI.

Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.

Schedule A (Form 990) 2023

Page 6

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.

	Section A - Adjusted Net Income		(A) Prior Year	(B) Current Year (optional)
1	Net short-term capital gain	1
2	Recoveries of prior-year distributions	2
3	Other gross income (see instructions)	3
4	Add lines 1 through 3	4
5	Depreciation and depletion	5
6	Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions)	6
7	Other expenses (see instructions)	7
8	Adjusted Net Income (subtract lines 5, 6 and 7 from line 4)	8

	Section B - Minimum Asset Amount		(A) Prior Year	(B) Current Year (optional)
1	Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year):	1
a	Average monthly value of securities	1a
b	Average monthly cash balances	1b
c	Fair market value of other non-exempt-use assets	1c
d	Total (add lines 1a, 1b, and 1c)	1d
e	Discount claimed for blockage or other factors (explain in detail in Part VI):
2	Acquisition indebtedness applicable to non-exempt use assets	2
3	Subtract line 2 from line 1d	3
4	Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions).	4
5	Net value of non-exempt-use assets (subtract line 4 from line 3)	5
6	Multiply line 5 by 0.035	6
7	Recoveries of prior-year distributions	7
8	Minimum Asset Amount (add line 7 to line 6)	8

	Section C - Distributable Amount		Current Year
1	Adjusted net income for prior year (from Section A, line 8, Column A)	1
2	Enter 85% of line 1	2
3	Minimum asset amount for prior year (from Section B, line 8, Column A)	3
4	Enter greater of line 2 or line 3	4
5	Income tax imposed in prior year	5
6	Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions)	6

Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions)

Schedule A (Form 990) 2023

Page 7

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)

Section D - Distributions		Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes	1
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity	2
3 Administrative expenses paid to accomplish exempt purposes of supported organizations	3
4 Amounts paid to acquire exempt-use assets	4
5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI)	5
6 Other distributions (describe in Part VI). See instructions	6
7Total annual distributions. Add lines 1 through 6.	7
8 Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions	8
9 Distributable amount for 2023 from Section C, line 6	9
10 Line 8 amount divided by Line 9 amount	10

Section E - Distribution Allocations (see instructions)		(i) Excess Distributions	(ii) Underdistributions Pre-2023	(iii) Distributable Amount for 2023
1 Distributable amount for 2023 from Section C, line 6
2 Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI). See instructions.
3 Excess distributions carryover, if any, to 2023:
a From 2018.......
b From 2019.......
c From 2020.......
d From 2021.......
e From 2022.......
fTotal of lines 3a through e
g Applied to underdistributions of prior years
h Applied to 2023 distributable amount
i Carryover from 2018 not applied (see instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.
4Distributions for 2023 from Section D, line 7:
$
a Applied to underdistributions of prior years
b Applied to 2023 distributable amount
c Remainder. Subtract lines 4a and 4b from line 4.
5 Remaining underdistributions for years prior to 2023, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions.
6 Remaining underdistributions for 2023. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions.
7 Excess distributions carryover to 2024. Add lines 3j and 4c.
8 Breakdown of line 7:
a Excess from 2019.....
b Excess from 2020.....
c Excess from 2021.....
d Excess from 2022.....
e Excess from 2023.....

Schedule A (Form 990) (2023)

Schedule A (Form 990) 2023

Page 8

Part VI

Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).

Facts And Circumstances Test

Return Reference	Explanation

Schedule A (Form 990) 2023

Additional Data

Software ID:
Software Version:

- TIN:

Schedule B
(Form 990)

Department of the Treasury
Internal Revenue Service

Schedule of Contributors

Attach to Form 990, 990-EZ, or 990-PF.

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2023

Name of the organization

YOUNG MEN'S CHRISTIAN ASSOCIATION OF
BOULDER VALLEY

Employer identification number

84-0459944

Organization type (check one):

Filers of:

Section:

Form 990 or 990-EZ

501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization

Form 990-PF

501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation

Check if your organization is covered by the General Rule or a Special Rule.
Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.

General Rule

For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.

Special Rules

For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 33¹/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Arrow Bullet

Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).

For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.

Cat. No. 30613XSchedule B (Form 990) (2023)

Schedule B (Form 990) (2023) Page 2

Name of organization YOUNG MEN'S CHRISTIAN ASSOCIATION OF BOULDER VALLEY

Part I Contributors	Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
RESTRICTED	,	$ RESTRICTED	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
Schedule B (Form 990) (2023)

Schedule B (Form 990) (2023)

Page 3

Name of organization YOUNG MEN'S CHRISTIAN ASSOCIATION OF BOULDER VALLEY		Employer identification number 84-0459944

Part II	Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
Schedule B (Form 990) (2023)

Schedule B (Form 990) (2023)

Page 4


Name of organization YOUNG MEN'S CHRISTIAN ASSOCIATION OF BOULDER VALLEY			Employer identification number 84-0459944
Part III Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $ Use duplicate copies of Part III if additional space is needed.

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

Schedule B (Form 990) (2023)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
right arrow

Attach to Form 990.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2022

Open to Public Inspection

Name of the organization

YOUNG MEN'S CHRISTIAN ASSOCIATION OF
BOULDER VALLEY

Employer identification number

84-0459944

Part I

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.

		(a) Donor advised funds
1	Total number at end of year .........	1
2	Aggregate value of contributions to (during year)	19,949
3	Aggregate value of grants from (during year)	29,625
4	Aggregate value at end of year ........	389,798

Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............

Yes No

Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................

Yes No

Part II

Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.

Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (e.g., recreation or education) Preservation of an historically important land area

Protection of natural habitat Preservation of a certified historic structure

Preservation of open space

Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ...	2d

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year right arrow

Number of states where property subject to conservation easement is located right arrow

Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............

Yes No

Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow

Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow

Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................

Yes No

In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.

If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.

If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:

(i)

Revenue included on Form 990, Part VIII, line 1 ......................... right arrow

(ii)

Assets included in Form 990, Part X ............................... right arrow

If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:

Revenue included on Form 990, Part VIII, line 1 .......................... right arrow

Assets included in Form 990, Part X ............................... right arrow

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 52283D

Schedule D (Form 990) 2022

Page 2

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):

Public exhibition

Loan or exchange programs

Scholarly research

Other

Preservation for future generations

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.

During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...

Yes No

Part IV

Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................

Yes No


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...

Yes No

If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....

Part V

Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.

		(a) Current year	(b) Prior year	(c) Two years back	(d) Three years back	(e) Four years back

1a	Beginning of year balance ....	1,064,852	1,259,589	1,167,176	950,966	845,731
b	Contributions ...	67,049		10,885	209,787	18,370
c	Net investment earnings, gains, and losses	50,853	-194,737	81,528	114,575	6,134
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...				108,152	-117,455
f	Administrative expenses ....					36,724
g	End of year balance ......	1,182,754	1,064,852	1,259,589	1,167,176	950,966

Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:

Board designated or quasi-endowment right arrow

22.390 %

Permanent endowment right arrow

57.910 %

Term endowment right arrow

19.700 %

The percentages on lines 2a, 2b, and 2c should equal 100%.

Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes

(i) Unrelated organizations .................

3a(i)

(ii) Related organizations .................

3a(ii)

If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........

Describe in Part XIII the intended uses of the organization's endowment funds.

Part VI

Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.

Description of property		(a) Cost or other basis (investment)	(b) Cost or other basis (other)	(c) Accumulated depreciation	(d) Book value

1a	Land .....	0		0
b	Buildings ....	25,406,796	13,979,289	11,427,507
c	Leasehold improvements	1,090,136	682,568	407,568
d	Equipment ....	5,559,480	4,765,089	794,391
e	Other .....	7,576,372	1,418,400	6,157,972
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				18,787,438

Schedule D (Form 990) 2022

Page 3

Part VII

Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

Part VIII

Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

Part IX

Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.

(a) Description				(b) Book value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........

Part X

Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.

1.(a) Description of liability	(b) Book value
(1) Federal income taxes	0
LEASING LIABILITING OPERATING	130,837
LEASING LIABILITY FINANCING	282,492







Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	413,329
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

Schedule D (Form 990) 2022

Page 4

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......			1	23,321,684
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a	142,368
b	Donated services and use of facilities .........	2b	84,571
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ...........	2d	294,663
e	Add lines 2a through 2d .....................			2e	521,602
3	Subtract line 2e from line 1..................			3	22,800,082
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a	9,424
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................			4c	9,424
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......			5	22,809,506

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........			1	21,460,390
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a	84,571
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ...........	2d	294,663
e	Add lines 2a through 2d....................			2e	379,234
3	Subtract line 2e from line 1...................			3	21,081,156
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a	9,424
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b.....................			4c	9,424
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......			5	21,090,580

Part XIII

Supplemental Information

Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

Return Reference	Explanation
Sch D, Part x, line 2	The Association has received a favorable determination letter from the Internal Revenue Service stating that it is exempt from federal income taxes under Section 501(a) of the Internal Revenue Code of 1986 (IRC), as an organization described in Section 501(c)(3), except for income taxes pertaining to unrelated business income. The Financial Accounting Standards Board (FASB) guidance requires tax effects from uncertain tax positions to be recognized in the financial statements only if the position is more likely than not to be sustained if the position were to be challenged by a taxing authority. Management has determined that there are no material uncertain positions that require recognition in the financial statements. Additionally, no provision for income taxes is reflected in these financial statements.
Sch D, Part V, Line 4	Intended Uses of Organization's Endowment Funds: The board designated Endowments are designated for building repairs and improvements, as well as other general endowment purposes. The permanent endowment is to be held indefinitely, while the investment income and unrealized net and unrealized net appreciation or depreciation is restricted solely for uses dictated by the original donors. Principally, to support the Lafayette Ice Facility and for enrichment of Youth Programs.
Sch D, Part XI, Line 2d	OTHER : $294,663. MERCHANDISE COGS OF $128,301 AND FUNDRAISING EVENT EXPENSES OF $166,366 REPORTED IN THE AUDITED FINANCIAL STATEMENTS AS EXPENSE AND RECLASSIFIED TO REVENUE FOR TAX RETURN REPORTING. ROUNDING (-$4).
Sch D, Part XII, Line 2d	OTHER : $294,663. MERCHANDISE COGS OF $128,301 AND FUNDRAISING EVENT EXPENSES OF $166,366 REPORTED IN THE AUDITED FINANCIAL STATEMENTS AS EXPENSE AND RECLASSIFIED TO REVENUE FOR TAX RETURN REPORTING. ROUNDING (-$4).

Schedule D (Form 990) 2022

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE G (Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information Regarding
Fundraising or Gaming Activities

Complete if the organization answered "Yes" on Form 990, Part IV, lines 17, 18, or 19, or if the organization entered more than $15,000 on Form 990-EZ, line 6a. right arrow

Attach to Form 990 or Form 990-EZ.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2023

Open to Public Inspection

Name of the organization
YOUNG MEN'S CHRISTIAN ASSOCIATION OF
BOULDER VALLEY

Employer identification number

84-0459944

Part I

Fundraising Activities.Complete if the organization answered "Yes" on Form 990, Part IV, line 17.

Form 990-EZ filers are not required to complete this part.

Indicate whether the organization raised funds through any of the following activities. Check all that apply.

a	Mail solicitations	e	Solicitation of non-government grants
b	Internet and email solicitations	f	Solicitation of government grants
c	Phone solicitations	g	Special fundraising events
d	In-person solicitations

Did the organization have a written or oral agreement with any individual (including officers, directors, trustees

or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services?

YesNo

If "Yes," list the 10 highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is
to be compensated at least $5,000 by the organization.

(i) Name and address of individual or entity (fundraiser)	(iii) Did fundraiser have custody or control of contributions?
	Yes	No










Total . . . . . . . . . . . . . . . . . . . .

List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt from registration or licensing.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 50083H

Schedule G (Form 990) 2023

Page 2

Part II

Fundraising Events. Complete if the organization answered "Yes" on Form 990, Part IV, line 18, or reported more than $15,000 of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with gross receipts greater than $5,000.

		(a) Event #1 Y Splash (event type)	(b) Event #2 (event type)	(c) Other events 0 (total number)	(d) Total events (add col. (a) through col. (c))
1	Gross receipts . . . . .	532,671			532,671
2	Less: Contributions . . . .	321,017			321,017
3	Gross income (line 1 minus line 2) . . . . . .	211,654			211,654

4	Cash prizes . . . . .
5	Noncash prizes . . . .
6	Rent/facility costs . . . .	27,000	27,000
7	Food and beverages . . .	20,000	20,000
8	Entertainment . . . .	3,000	3,000
9	Other direct expenses . . .	116,366	116,366
10	Direct expense summary. Add lines 4 through 9 in column (d) . . . . . . . . . .		166,366
11	Net income summary. Subtract line 10 from line 3, column (d). . . . . . . . . .		45,288

Part III

Gaming. Complete if the organization answered "Yes" on Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, line 6a.

		(a) Bingo	(b) Pull tabs/Instant bingo/progressive bingo	(c) Other gaming	(d) Total gaming (add col.(a) through col.(c))
1	Gross revenue . . . . .

2	Cash prizes . . . . .
3	Noncash prizes . . . .
4	Rent/facility costs . . . .
5	Other direct expenses . . .

Volunteer labor . . . .

	Yes %
	No

	Yes %
	No

	Yes %
	No

Direct expense summary. Add lines 2 through 5 in column (d) . . . . . . . . . . right arrow

Net gaming income summary. Subtract line 7 from line 1, column (d). . . . . . . . . right arrow

Enter the state(s) in which the organization conducts gaming activities:

Is the organization licensed to conduct gaming activities in each of these states? . . . . . . . .

YesNo

If "No," explain:

10a

Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? . . .

YesNo

If "Yes," explain:

Schedule G (Form 990) 2023

Page 3

Does the organization conduct gaming activities with nonmembers? . . . . . . . . . . .

YesNo

Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity

formed to administer charitable gaming? . . . . . . . . . . . . . . . . .

YesNo

Indicate the percentage of gaming activity conducted in:

The organization's facility . . . . . . . . . . . . . . . . . .

13a

An outside facility . . . . . . . . . . . . . . . . . . . .

13b

Enter the name and address of the person who prepares the organization's gaming/special events books and records:

Name

Address

15a

Does the organization have a contract with a third party from whom the organization receives gaming

revenue? . . . . . . . . . . . . . . . . . . . . . . . .

YesNo

If "Yes," enter the amount of gaming revenue received by the organization right arrow

$ and the

amount of gaming revenue retained by the third party right arrow

$ .

If "Yes," enter name and address of the third party:

Name

Address

Gaming manager information:

Name

Gaming manager compensation right arrow

Description of services provided right arrow

Director/officer Employee Independent contractor

Mandatory distributions:

Is the organization required under state law to make charitable distributions from the gaming proceeds to

retain the state gaming license? . . . . . . . . . . . . . . . . . . .

YesNo

Enter the amount of distributions required under state law distributed to other exempt organizations or spent

in the organization's own exempt activities during the tax year right arrow

Part IV

Supplemental Information. Provide the explanations required by Part I, line 2b, columns (iii) and (v); and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also provide any additional information. See instructions.

Return Reference	Explanation

Schedule G (Form 990) 2023

Additional Data

Software ID:
Software Version:

- TIN:

Schedule J
(Form 990)

Department of the Treasury
Internal Revenue Service

Compensation Information

For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
medium right arrow graphic

Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
medium right arrow graphic

Attach to Form 990.
medium right arrow graphic

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2023

Open to Public Inspection

Name of the organization

YOUNG MEN'S CHRISTIAN ASSOCIATION OF
BOULDER VALLEY

Employer identification number

84-0459944

Part I

Questions Regarding Compensation

Yes

Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.

First-class or charter travel Housing allowance or residence for personal use

Travel for companions Payments for business use of personal residence

Tax idemnification and gross-up payments Health or social club dues or initiation fees

Discretionary spending account Personal services (e.g., maid, chauffeur, chef)

If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....

Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....

Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.

Compensation committee Written employment contract

Independent compensation consultant Compensation survey or study

Form 990 of other organizations Approval by the board or compensation committee

During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:

Receive a severance payment or change-of-control payment? .............

Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........

Participate in, or receive payment from, an equity-based compensation arrangement? .........

If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.

Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:

The organization? ....................

Any related organization? .......................

If "Yes," on line 5a or 5b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:

The organization? ..................

Any related organization? ......................

If "Yes," on line 6a or 6b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............

Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................

If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50053T

Schedule J (Form 990) 2023

Page 2

Part II

Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.

For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.

(A) Name and Title		(B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC			(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation in column (B) reported as deferred on prior Form 990
(A) Name and Title		(i) Base compensation	(ii) Bonus & incentive compensation	(iii) Other reportable compensation	(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)
1Timothy Jones CFO	(i) (ii)	134,421 -------------	0 ------------- 0	0 ------------- 0	15,576 ------------- 0	21,555 ------------- 0	171,552 ------------- 0	0 ------------- 0
2Jamie Holstein COO From 02/27	(i) (ii)	127,686 -------------	0 ------------- 0	0 ------------- 0	15,750 ------------- 0	17,453 ------------- 0	160,889 ------------- 0	0 ------------- 0
3Christopher Coker CEO	(i) (ii)	281,678 -------------	0 ------------- 0	0 ------------- 0	15,481 ------------- 0	28,330 ------------- 0	325,489 ------------- 0	0 ------------- 0

Schedule J (Form 990) 2023

Page 3

Part III

Supplemental Information

Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.

Return Reference	Explanation

Schedule J (Form 990) 2023

Additional Data

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Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

Schedule K
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information on Tax-Exempt Bonds

Complete if the organization answered "Yes" to Form 990, Part Ⅵ, line 24a. Provide descriptions,
explanations, and any additional information in Part Ⅵ.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2023

Open to Public
Inspection

Name of the organization
YOUNG MEN'S CHRISTIAN ASSOCIATION OF
BOULDER VALLEY

Employer identification number
84-0459944

Part Ⅰ

Bond Issues

(a) Issuer name		(b) Issuer EIN	(c) CUSIP #	(d) Date issued	(e) Issue price	(f) Description of purpose	(g) Defeased		(h) On behalf of issuer		(i) Pool financing
(a) Issuer name		(b) Issuer EIN	(c) CUSIP #	(d) Date issued	(e) Issue price	(f) Description of purpose	Yes	No	Yes	No	Yes	No
A	Public Finance Authority of Wisconsin	27-3866124		04-05-2019	6,250,000	Refinancing of Outstanding Loans a		X		X		X

Part Ⅱ

Proceeds

	A		B		C		D
	1 Amount of bonds retired ..................	562,686
2 Amount of bonds legally defeased ..............	0
3 Total proceeds of issue ..................	6,250,000
4 Gross proceeds in reserve funds .............	47,996
5 Capitalized interest from proceeds .............	0
6 Proceeds in refunding escrows ...............	0
7 Issuance costs from proceeds ...............	160,210
8 Credit enhancement from proceeds .............	0
9 Working capital expenditures from proceeds .............	0
10 Capital expenditures from proceeds .............	0
11 Other spent proceeds .............	4,641,794
12 Other unspent proceeds .............	1,400,000
13 Year of substantial completion .............	2021
	Yes	No	Yes	No	Yes	No	Yes	No
14 Were the bonds issued as part of a current refunding issue of tax-exempt bonds (or, if issued prior to 2020, a current refunding issue)? ........		X
15 Were the bonds issued as part of an advance refunding issue of taxable bonds (or, if issued prior to 2020, an advance refunding issue)? ........	X
16 Has the final allocation of proceeds been made? ..........	X
17 Does the organization maintain adequate books and records to support the final allocation of proceeds? ..................	X

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50193E

Schedule K (Form 990) 2023

Page 2

Part Ⅲ

Private Business Use

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
1 Was the organization a partner in a partnership, or a member of an LLC, which owned property financed by tax-exempt bonds? .............		X
2 Are there any lease arrangements that may result in private business use of bond-financed property? ...............		X
3a Are there any management or service contracts that may result in private business use of bond-financed property? .............		X
b If "Yes" to line 3a, does the organization routinely engage bond counsel or other outside counsel to review any management or service contracts relating to the financed property?
c Are there any research agreements that may result in private business use of bond-financed property? .............		X
d If "Yes" to line 3c, does the organization routinely engage bond counsel or other outside counsel to review any research agreements relating to the financed property?
4 Enter the percentage of financed property used in a private business use by entities other than a section 501(c)(3) organization or a state or local government ....	0 %
5 Enter the percentage of financed property used in a private business use as a result of unrelated trade or business activity carried on by your organization, another section 501(c)(3) organization, or a state or local government .........	0 %
6 Total of lines 4 and 5 .............	0 %
7 Does the bond issue meet the private security or payment test? ...		X
8a Has there been a sale or disposition of any of the bond-financed property to a nongovernmental person other than a 501(c)(3) organization since the bonds were issued?.............		X
b If "Yes" to line 8a, enter the percentage of bond-financed property sold or disposed of. ..
c If "Yes" to line 8a, was any remedial action taken pursuant to Regulations sections 1.141-12 and 1.145-2? .............		X
9 Has the organization established written procedures to ensure that all nonqualified bonds of the issue are remediated in accordance with the requirements under Regulations sections 1.141-12 and 1.145-2? ........		X

Part Ⅳ

Arbitrage

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
1 Has the issuer filed Form 8038-T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate? ...		X
2 If "No" to line 1, did the following apply? ....
a Rebate not due yet? .......
b Exception to rebate? ........
c No rebate due? .........	X
If "Yes" to line 2c, provide in Part Ⅵ the date the rebate computation was performed ......
3 Is the bond issue a variable rate issue? .....		X

Schedule K (Form 990) 2023

Page 3

Part Ⅳ

Arbitrage (Continued)

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
4a Has the organization or the governmental issuer entered into a qualified hedge with respect to the bond issue?		X
b Name of provider ..........	0
c Term of hedge .........
d Was the hedge superintegrated? ......
e Was the hedge terminated? ........
5a Were gross proceeds invested in a guaranteed investment contract (GIC)?		X
b Name of provider ..........	0
c Term of GIC .........
d Was the regulatory safe harbor for establishing the fair market value of the GIC satisfied? ........
6 Were any gross proceeds invested beyond an available temporary period?		X
7 Has the organization established written procedures to monitor the requirements of section 148? ...	X

Part Ⅴ

Procedures To Undertake Corrective Action

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
Has the organization established written procedures to ensure that violations of federal tax requirements are timely identified and corrected through the voluntary closing agreement program if self-remediation is not available under applicable regulations?	X

Part Ⅵ

Supplemental Information. Provide additional information for responses to questions on Schedule K. (See instructions).

Return Reference	Explanation
Schedule K, Part V	Issuer name: Public Finance Authority of Wisconsin Part II, Line 11: Proceeds used to payoff existing debt obligations $4,654,035 Less: YMCA equity contribution $12,241 Net amount reported $4,641,794

Schedule K (Form 990) 2023

Additional Data

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Schedule L
(Form 990)

Department of the Treasury
Internal Revenue Service

Transactions with Interested Persons

Complete if the organization answered "Yes" on Form 990, Part IV, lines 25a, 25b, 26, 27, 28a, 28b, or 28c, or Form 990-EZ, Part V, line 38a or 40b.
Attach to Form 990 or Form 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2023

Open to Public Inspection

Name of the organization

YOUNG MEN'S CHRISTIAN ASSOCIATION OF
BOULDER VALLEY

Employer identification number

84-0459944

Part I

Excess Benefit Transactions (section 501(c)(3), section 501(c)(4), and section 501(c)(29) organizations only).
Complete if the organization answered "Yes" on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b.

1(a) Name of disqualified person	(c) Description of transaction	(d) Corrected?
1(a) Name of disqualified person	(c) Description of transaction	Yes	No

Enter the amount of tax incurred by the organization managers or disqualified persons during the year under section 4958. ........................... $

Enter the amount of tax, if any, on line 2, above, reimbursed by the organization ........ $

Part II

Loans to and/or From Interested Persons.
Complete if the organization answered "Yes" on Form 990-EZ, Part V, line 38a, or Form 990, Part IV, line 26; or if the organization reported an amount on Form 990, Part X, line 5, 6, or 22

(a) Name of interested person	(b) Relationship with organization	(c) Purpose of loan	(d) Loan to or from the organization?		(e) Original principal amount	(f) Balance due	(g) In default?		(h) Approved by board or committee?		(i) Written agreement?
(a) Name of interested person	(b) Relationship with organization	(c) Purpose of loan	To	From	(e) Original principal amount	(f) Balance due	Yes	No	Yes	No	Yes	No




Total ............... $

Part III

Grants or Assistance Benefiting Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 27.

(a) Name of interested person	(b) Relationship between interested person and the organization	(c) Amount of assistance	(d) Type of assistance	(e) Purpose of assistance

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 50056A

Schedule L (Form 990) 2023

Page 2

Part IV

Business Transactions Involving Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c.

(a) Name of interested person	(b) Relationship between interested person and the organization	(c) Amount of transaction	(d) Description of transaction	(e) Sharing of organization's revenues?
(a) Name of interested person		(c) Amount of transaction	(d) Description of transaction	Yes	No
(1) procraft mechanical	Owner	161,940	HVAC and Maintenance contracts		No
(2) Jessica Clay	Spouse of Jeff Clay, COO	69,893	Employee Compensation		No
(3) Olivia Coker	Daughter of Chris Coker, CEO and Susan Coker, CMO	50,702	Employee Compensation		No
(4) susan coker		146,823	employee chief marketing off.		No

Part V

Supplemental Information
Provide additional information for responses to questions on Schedule L (see instructions).

Return Reference	Explanation

Schedule L (Form 990) 2023

Additional Data

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SCHEDULE M
(Form 990)

Department of the Treasury

Internal Revenue Service

Noncash Contributions

Complete if the organizations answered "Yes" on Form 990, Part IV, lines 29 or 30.
Right pointing arrow large image

Attach to Form 990.
Right pointing arrow large image

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2023

Open to Public Inspection

Name of the organization

YOUNG MEN'S CHRISTIAN ASSOCIATION OF
BOULDER VALLEY

Employer identification number

84-0459944

Part I

Types of Property

	(a) Check if applicable	(b) Number of contributions or items contributed	(c) Noncash contribution amounts reported on Form 990, Part VIII, line 1g	(d) Method of determining noncash contribution amounts
1 Art—Works of art ....
2 Art—Historical treasures .
3 Art—Fractional interests ..
4 Books and publications ..
5 Clothing and household goods .......
6 Cars and other vehicles ..
7 Boats and planes ....
8 Intellectual property ...
9 Securities—Publicly traded .
10 Securities—Closely held stock .
11 Securities—Partnership, LLC, or trust interests ....
12 Securities—Miscellaneous ..
13 Qualified conservation contribution—Historic structures .....
14 Qualified conservation contribution—Other ...
15 Real estate—Residential .
16 Real estate—Commercial ..
17 Real estate—Other ...
18 Collectibles .....
19 Food inventory ...
20 Drugs and medical supplies .
21 Taxidermy ......
22 Historical artifacts ....
23 Scientific specimens ..
24 Archeological artifacts ...
25 Other ( Auction Items )	X	346	89,566	Fair Market Value
26 Other ( )
27 Other ( )
28 Other ( )

Number of Forms 8283 received by the organization during the tax year for contributions
for which the organization completed Form 8283, Part IV, Donee Acknowledgement

Yes

30a

During the year, did the organization receive by contribution any property reported in Part I, lines 1 through 28, that it must hold for at least three years from the date of the initial contribution, and which isn't required to be used for exempt purposes for the entire holding period? ...................

30a

If "Yes," describe the arrangement in Part II.

Does the organization have a gift acceptance policy that requires the review of any nonstandard contributions?

Yes

32a

Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash

contributions? ..........................

32a

If "Yes," describe in Part II.

If the organization didn't report an amount in column (c) for a type of property for which column (a) is checked,

describe in Part II.

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 51227J

Schedule M (Form 990) (2023)

Page 2

Part IISupplemental Information. Provide the information required by Part I, lines 30b, 32b, and 33, and whether the organization is reporting in Part I, column (b), the number of contributions, the number of items received, or a combination of both. Also complete this part for any additional information.

Return Reference	Explanation
Schedule M, Part I, Line 25, Column (b)	The Number of contributions for Other Charity Auction Items Is An estimate of the number of items contributed to our YSplash charitable auction.

Schedule M (Form 990) (2023)

Additional Data

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Software Version:

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SCHEDULE O
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2023

Open to Public
Inspection

Name of the organization

YOUNG MEN'S CHRISTIAN ASSOCIATION OF
BOULDER VALLEY

Employer identification number

84-0459944

Return Reference	Explanation
Form 990, Part I, Line 1	MISSION STATEMENT CONTINUED: youth development, healthy living and social responsibility. Our organization, founded on Christian principles, focuses on programs that also build a healthy spirit, mind and body for all. The YMCA partners with kindred organizations in the community that espouse those same values. These partnerships create greater efficiency, stronger outcomes and enhanced stewardship of donated dollars.
Form 990, Part III, Line 1	(CONTINUED) The Y is a powerful association of men, women, and children joined together by a shared commitment to nurture the potential of youth, promoted healthy living, and foster a sense of social responsibility. The Y's promise it to strengthen the foundations of community.
Form 990, Part III, Line 4a	Healthy Living CONTINUED: YMCA PROGRAMS FOR "HEALTH SEEKERS" INCLUDE IMPROVING PHYSICAL ACTIVITY, TEACHING HEALTHY LIVING HABITS, COACHING ON STRESS REDUCTION AND GUIDANCE ON HOW TO BE A HEALTHY ROLE MODEL. OUR GOAL IS TO ADDRESS ALL OF THESE ISSUES WITH PROGRAMS SUCHAS GROUP EXERCISE, HEALTH SCREENINGS, PHYSICAL REHABILITATION AND SPIRIT, MIND, BODY PROGRAMS TO HELP MEMBERS AND PROSPECTIVE MEMBERS CONTINUALLY FEEL THAT THEY BELONG. THIS IS DONE BY PAYING CLOSE ATTENTION TO THEIR PERSONAL INFORMATION AND HEALTH HABITS AND PROVIDING PLENTY OF OPPORTUNITIES FOR PEOPLE OF ALL FITNESS LEVELS TO ENGAGE IN AND ENJOY ACTIVITY AND MOVEMENT. THE ULTIMATE GOAL IS THAT MEMBERS WILL ADOPT LIFE-LONG HEALTHY LIFESTYLES NO MATTER THEIR DEMOGRAPHIC. THE Y IS OPEN TO ALL. THE HEALTH OF COLORADO CHILDREN HAS ALSO BEEN SADLY AND STEADILY DECLINING WHEN IT COMES TO OBESITY. NEARLY A QUARTER OF COLORADO CHILDREN ARE OBESE. THE ECONOMIC COSTS ASSOCIATED WITH OBESITY ARE STAGGERING. THE Y PROVIDES MANY OPPORTUNITIES FOR YOUNG PEOPLE TO STAY ACTIVE AND FIND A PASSION FOR SPORTS, MOVEMENT AND RECREATION, INCLUDING SPORTS AND ICE PROGRAMS, CAMPING AND NATURE EXPLORATION PROGRAMS, KARATE CLASSES AND FITNESS ASSESSMENTS AND SUPPORT. IN THE WAKE OF COVID AND AS ISOLATION CONTINUES TO IMPACT THE PHYSICAL AND MENTAL HEALTH OF OLDER AMERICANS, THE Y HAS ALSO STRENGTHENED ITS FOCUS ON PROVIDING SENIORS SOCIAL OPPORTUNITIES FOR COMMUNITY AND CONNECTIONS, HOSTING LECTURES, POTLUCKS, COFFEE HOURS AND WELLNESS OFFERINGS THAT GIVE SENIORS POSITIVE SUPPORT AND FRIENDSHIP.
For 990, Part III, Line 4b	Youth Development CONTINUED: Y PROGRAMS HELP YOUTH TO LIVE BALANCED LIVES THAT FOCUS ON CHARACTER DEVELOPMENT, NURTURING LEADERSHIP AND SELF- CONFIDENCE, LEARNING THE VALUE OF GIVING BACK, AND CONNECTING WITH SUPPORTIVE MENTORS. AT THE Y, WE BELIEVE THAT EVERY CHILD DESERVES A CHANCE TO ATTEND A SUMMER CAMP - TO SPEND TIME WITH SUPPORTIVE ROLE MODELS AND TO DEVELOP CONFIDENCE, RESILIENCE, AND UNDERSTANDING. IN 2023, THE Y PROVIDED EXPERIENCES FOR SEVERAL THOUSAND CAMPERS IN DAY CAMPS, AT YMCA SANTA MARIA OVERNIGHT CAMP AND IN OUTDOOR EDUCATION PROGRAMS. NEARLY ONE-THIRD OF OUR CAMPERS RECEIVED SOME FORM OF FINANCIAL ASSISTANCE. THE MENTORSHIP AND SUPPORT IS NOT JUST SAVED FOR SUMMERTIME. HIGHLY TRAINED AND QUALIFIED STAFF PROVIDE POSITIVE EXPERIENCES FOR HUNDREDS OF CHILDREN EACH WEEK THROUGHOUT THE SCHOOL YEAR WHILE PARENTS WORK; NEARLY ONE-THIRD OF OUR FAMILIES COULD NOT AFFORD TO PARTICIPATE WITHOUT FINANCIAL ASSISTANCE PROVIDED BY THE YMCA. THE Y LETS KIDS BE KIDS, AND EVERY KID GETS TO PLAY. WE SERVED THOUSANDS OF YOUNGSTERS IN YOUTH SPORTS, SWIMMING AND ICE PROGRAMS IN 2023. IN YOUTH SPORTS, THE YMCA TEACHES SKILLS, LEADERSHIP, AND TEAMWORK. THE Y MAKES SURE THAT ALL KIDS WHO WANT TO PARTICIPATE GET TO BE PART OF A TEAM. THE Y TEACHES KIDS CRITICAL LIFE SKILLS THROUGH THE USE OF SPORTS. IN 2023, MORE THAN 3,000 KIDS LEARNED TO SWIM AND FEEL SAFE IN THE WATER AT Y POOLS. IN 2023, THE Y PROVIDED FREE WATER SAFETY LESSONS TO LOW-INCOME CHILDREN FROM NEARBY SCHOOLS AND WITHIN YMCA PROGRAMS.
Form 990, Part III, Line 4c	Social Responsibility CONTINUED: : THESE CHALLENGES IMPACT THE FINANCIAL WELLBEING OF WOMEN, SINGLE PARENTS, FAMILIES IN POVERTY, FAMILIES OF COLOR AND IMMIGRANT FAMILIES. THAT'S WHY THE YMCA OF NORTHERN COLORADO HAS FOCUSED ITS ENERGY ON EXPANDING CHILDCARE AND ENSURING FAMILIES HAVE ACCESS TO AFFORDABLE CARE, ACCEPTING GOVERNMENT ASSISTANCE PROGRAMS AND PROVIDING FINANCIAL ASSISTANCE TO THOSE IN NEED. IN ADDITION TO PROVIDING FINANCIAL ASSISTANCE FOR FAMILIES, THE YMCA OF NORTHERN COLORADO ACTED AS A FULL-FLEDGED PARTNER IN THE MENTAL AND PHYSICAL WELL-BEING OF THE COMMUNITY AS A WHOLE. AS SOCIAL MEDIA DIVIDES US AND CREATES DISCORD, THE Y WORKS TO BRING PEOPLE TOGETHER, BUILDING CONNECTIONS, STARTING CONVERSATIONS AND COMBATING ISOLATION. FROM VOLUNTEERISM AND CLASSES TO COMMUNITY EVENTS AND SENIOR GATHERINGS, THE Y HELPS PEOPLE FIND PURPOSE AND BELONGING IN A WORLD OF DIVISION.
Form 990, section a, Part VI, Line 2	Board member Linda Nehls and board member Matt nehls, ARE RELATED AS DEFINED BY THE IRS DEFINITION OF A FAMLY RELATIVe.
Form 990, section a, Part VI, Line 8a	The Executive Committee is made up of the Board Chair, Vice Chair, Treasurer, and Corporate Secretary. All are current members of the Board. The Executive Committee acts in the absence of a full Board Meeting. All actions of the Executive Committee are ultimately approved by the full Board at its next scheduled meeting.
Form 990, section b, Part VI, Line 11b	PRIOR TO FILING, A COPY OF FORM 990 IS REVIEWED BY THE CEO, COO, CFO AND THE TREASURER OF THE BOARD. IT IS PROVIDED TO THE BOARD OF DIRECTORS BEFORE FILING.
Form 990, section b, Part VI, Line 12c	THE CONFLICT OF INTEREST POLICY IS DISCUSSED WITH EACH INCOMING BOARD MEMBER BY THE CEO/PRESIDENT. ANY CONFLICTS OR POTENTIAL CONFLICTS THAT BOARD MEMBERS HAVE REGARDING THE ASSOCIATION AS WELL AS ANY RELATIONSHIPS BETWEEN BOARD MEMBERS THAT ARISE ARE DISCUSSED AND HANDLED AT THE EXECUTIVE COMMITTEE AND/OR BOARD MEETING IF NECESSARY. BOARD MEMBERS ALSO COMPLETE AN ONLINE QUESTIONNAIRE AND ACKNOWLEDGMENT FORM THAT ARE PART OF THE CONFLICT OF INTEREST POLICY.
Form 990, section b, Part VI, Line 15a & 15b	COMPENSATION FOR THE CEO/PRESIDENT AND KEY EMPLOYEES OF THE ASSOCIATION IS GUIDED BY AN EXISTING WAGE SCALE. RANGES ARE BASED ON COMPLEXITY, LEADERSHIP AND MANAGEMENT SKILLS WITHIN NATIONAL GUIDELINES FROM YMCA OF THE USA ALONG WITH THEIR RECOMMENDATIONS FOR ANNUAL SALARY INCREASES BASED ON DATA FROM COMPARABLE POSITIONS ACROSS THE COUNTRY. INDEPENDENT REGIONAL DATA FROM MOUNTAIN STATES EMPLOYMENT COUNCIL IS REFERENCED FOR COMPARABLE POSITIONS.
Form 990, section c, Part VI, Line 19	THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) 2023

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: The YMCA of Boulder Valley is an dedicated to strengthening the foundations of community through programs programs that are based on three areas of focus: See Sch O
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	42
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	41
5	Total number of individuals employed in calendar year 2023 (Part V, line 2a) ......	5	1,121
6	Total number of volunteers (estimate if necessary) .............	6	550
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	4,946,351	6,937,093
9	Program service revenue (Part VIII, line 2g) .........	12,385,197	14,572,538
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	-272,369	157,300
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	4,852,984	1,142,575
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	21,912,163	22,809,506
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	0	0
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	11,491,148	12,270,788
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	115,750	0
b	Total fundraising expenses (Part IX, column (D), line 25) 367,658
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	8,888,542	8,819,792
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	20,495,440	21,090,580
19	Revenue less expenses. Subtract line 18 from line 12.......	1,416,723	1,718,926
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	23,490,544	25,137,091
21	Total liabilities (Part X, line 26).............	11,213,925	10,999,178
22	Net assets or fund balances. Subtract line 21 from line 20.....	12,276,619	14,137,913

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 10,410,301 including grants of $ ) (Revenue $ 6,324,724 )
	health living: today in colorado and southern wyoming, as in other areas of the country, heart disease, stroke, diabetes, obesity and associated chronic diseases have surpassed tobacco use as the leading cause of death. one out of every four coloradons is overweight or obese, and two-thirds of the adults who walk through the doors of the ymca have multiple needs and at least one risk factor for heart disease. see schedule o for additional details.

4b	(Code: ) (Expenses $ 6,159,198 including grants of $ ) (Revenue $ 8,259,211 )
	Youth Development: THE YMCA STRIVES TO TURN NO CHILD AWAY FROM ITS PROGRAMS REGARDLESS OF THEIR ABILITY TO PAY. THROUGH THE ANNUAL COMMUNITY SUPPORT CAMPAIGN, THE YMCA OF NORTHERN COLORADO RAISES FUNDS TO HELP FULFILL THIS COMMITMENT TO OUR COMMUNITY. IN 2023, WE ENGAGED THOUSANDS OF YOUTH IN PROGRAMS THAT PROVIDED SAFE PLACES TO LEARN, MOVE AND GROW. See Schedule O for Additional Details

4c	(Code: ) (Expenses $ 500,701 including grants of $ ) (Revenue $ 2,409 )
	Social Responsibility: IN THE WAKE OF THE COVID-19 PANDEMIC, FAMILIES AND INDIVIDUALS SIT AT A CONFLUENCE OF CRISES. HOUSING PRICES AND INFLATION CONTINUE TO IMPACT FAMILIES' BOTTOM LINE. ON TOP OF THAT, THE LIMITED AVAILABILITY OF CHILDCARE AS WELL AS THE COST OF CARE HAVE MADE LIFE EVEN MORE DIFFICULT FOR WORKING FAMILIES. COLORADO'S AVERAGE ANNUAL COST OF CHILDCARE WAS $16,333, RANKING AS AMONG THE MOST SIGNIFICANT CARE COST BURDEN IN THE COUNTRY. See Schedule O for Additional Details

4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses17,070,200

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........	732,441	0	133,519

(A) Name and business address	(B) Description of services	(C) Compensation
Procraft Mechanical, 2400 Industrial ln 3500 BROOMFIELD,CO80020	HVAC Maintenance	161,940




2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 1

1a	Federated campaigns..		1a	10,000
b	Membership dues..		1b
c	Fundraising events..		1c	321,017
d	Related organizations		1d
e	Government grants (contributions)		1e	3,011,239

f	All other contributions, gifts, grants, and similar amounts not included above		1f	3,594,837

g	Noncash contributions included in lines 1a - 1f:$		1g	89,566

h Total. Add lines 1a-1f.......		6,937,093

		Business Code
2a	HEALTHY LIVING	813410	6,298,505	6,298,505
b	YOUTH DEVELOPMENT	813410	8,271,624	8,271,624
c	SOCIAL RESPONSIBILITY	813410	2,409	2,409
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		14,572,538

3 Investment income (including dividends, interest, and othersimilar amounts) ......			157,058			157,058
4 Income from investment of tax-exempt bond proceeds			0
5 Royalties...........			0
			(i) Real	(ii) Personal
6a	Gross rents	6a	346,941	26,219
b	Less: rental expenses	6b
c	Rental income or (loss)	6c	346,941	26,219
d	Net rental income or (loss).......			373,160	26,219		346,941
			(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	7a	411,572
b	Less: cost or other basis and sales expenses	7b	411,330
c	Gain or (loss)	7c	242
d	Net gain or (loss).........			242			242
8a	Gross income from fundraising events (not including $ 321,017of contributions reported on line 1c). See Part IV, line 18 ....
			8a	211,654
b	Less: direct expenses ...		8b	166,366
c	Net income or (loss) from fundraising events..			45,288			45,288
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a	0
b	Less: direct expenses ...		9b	0
c	Net income or (loss) from gaming activities..			0
10a	Gross sales of inventory, less returns and allowances ..
			10a	115,888
b	Less: cost of goods sold ..		10b	128,301
c	Net income or (loss) from sales of inventory..			-12,413	-12,413

Business Code
11a	JOHNSTOWN CONTRACT		813410	583,333			583,333
b	MISCELLANEOUS INCOME		813410	153,207			153,207
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			736,540
12	Total revenue. See instructions.....			22,809,506	14,586,344		1,286,069

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....	0
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........	0
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............	0
4	Benefits paid to or for members .......	0
5	Compensation of current officers, directors, trustees, and key employees ...........	865,958	722,790	118,722	24,446
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........	266,416	222,370	36,525	7,521
7	Other salaries and wages........	9,613,279	8,023,919	1,317,973	271,387
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	342,781	234,869	95,269	12,643
9	Other employee benefits .......	320,263	227,227	81,674	11,362
10	Payroll taxes ...........	862,091	806,307	31,173	24,611
11	Fees for services (non-employees):
a	Management ......	0
b	Legal .........	0
c	Accounting ...........	22,938		22,938
d	Lobbying ...........	0
e	Professional fundraising services. See Part IV, line 17	0
f	Investment management fees ......	9,424		9,424
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	991,937	318,403	673,534
12	Advertising and promotion ....	282,995	6,663	276,332
13	Office expenses .......	723,461	434,418	286,525	2,518
14	Information technology ......	149,916		149,916
15	Royalties ..	0
16	Occupancy ...........	2,732,803	2,702,927	25,113	4,763
17	Travel ............	378,753	299,970	74,465	4,318
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .	0
19	Conferences, conventions, and meetings ....	0
20	Interest ...........	279,134	220,367	58,767
21	Payments to affiliates .......	0
22	Depreciation, depletion, and amortization ..	1,514,632	1,469,449	45,183
23	Insurance ...	154,511	66,252	85,542	2,717
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	ADMIN COSTS	876,627	764,050	112,577
b	EQUIPMENT COSTS	316,654	253,554	63,100
c	FAIR SHARE SUPPORT COSTS	239,296	233,230	6,066
d	EMPLOYEE COST AND TRAINING	146,711	63,435	81,904	1,372
e	All other expenses
25	Total functional expenses. Add lines 1 through 24e	21,090,580	17,070,200	3,652,722	367,658
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			475,690	1	2,467,403
2	Savings and temporary cash investments .........			524,894	2	0
3	Pledges and grants receivable, net ......			239,266	3	1,455,776
4	Accounts receivable, net .............			1,916,131	4	206,842
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
				0	5	0
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
				0	6	0
7	Notes and loans receivable, net ...........			0	7	0
8	Inventories for sale or use ............			44,873	8	44,873
9	Prepaid expenses and deferred charges ......			43,604	9	65,984
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	39,632,784
b	Less: accumulated depreciation	10b	20,845,346	18,052,423	10c	18,787,438
11	Investments—publicly traded securities .			2,177,633	11	2,093,790
12	Investments—other securities. See Part IV, line 11 .....			0	12	0
13	Investments—program-related. See Part IV, line 11 ..			0	13	0
14	Intangible assets ...............			16,030	14	14,985
15	Other assets. See Part IV, line 11 ...........			0	15	0
16	Total assets. Add lines 1 through 15 (must equal line 33)...			23,490,544	16	25,137,091

17	Accounts payable and accrued expenses .....	947,567	17	1,067,503
18	Grants payable ...	0	18	0
19	Deferred revenue .........	2,218,122	19	2,332,941
20	Tax-exempt bond liabilities .........	5,867,882	20	5,687,314
21	Escrow or custodial account liability. Complete Part IV of Schedule D	0	21	0
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
		0	22	0
23	Secured mortgages and notes payable to unrelated third parties ..	1,501,460	23	1,498,091
24	Unsecured notes and loans payable to unrelated third parties ..	0	24	0
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D	678,894	25	413,329
26	Total liabilities. Add lines 17 through 25..	11,213,925	26	10,999,178

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	9,436,125	27	8,548,548
28	Net assets with donor restrictions ...........	2,840,494	28	5,589,365
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	12,276,619	32	14,137,913
33	Total liabilities and net assets/fund balances ........	23,490,544	33	25,137,091