Treasure Valley Family YMCA

Legal name: The Young Mens Christian Association of Boise City Idaho

Nonprofit profile at a glance

EIN
820200908
IRS 990 coverage
2010–2025
Official website data refreshed
Sep 2026
Forms available
Form 990 2025
Location
Boise, ID, USA
Phone
2083445501
Rating
80
Verdict
STRONG
Rating confidence
Standard
Affiliation
Christianity

Official website

Reported finances

Revenue
$41,145,823
Expenses
$34,647,604
Assets
$149,163,499
Liabilities
$19,000,284

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

38 people listed

Executive titles in this filing

  • David L Duro (Chief Executive Officer & Secretary)
  • Michal Kapuscinski (Executive Director, Branch)
  • Mickey Peterson (Executive Director, Branch)
  • Teresa Wood-Adams (Senior Executive Director Child and Youth Development)

Highest reported compensation

  • David L Duro (Chief Executive Officer & Secretary): $404,510 total reported compensation
  • James Naumann (Chief Operating Officer): $237,633 total reported compensation
  • Julie Eng (VP and Chief HR and Risk Officer): $186,419 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Treasure Valley Family YMCA strengthens the foundation of our community by developing successful youth, engaging people in healthy living, and instilling a commitment to social responsibility. We strengthen the foundations of community by developing successful youth, engaging people in healthy living, and instilling a commitment to social responsibility. At the Treasure Valley Family YMCA, we believe in the power of community. The YMCA helps members build meaningful connections, find support, and create lasting friendships. From fitness programs to youth activities and volunteer opportunities, the Y is more than a gym—it’s a place where people come together to grow stronger, both individually and as a community. Watch now to see how the YMCA is making a difference in the lives of those we serve.

What it reported doing in 2025

YOUTH DEVELOPMENT: ENRICHMENT, CAMP, & SPORTS: YMCA Youth and Teen programs provide kids with strong mentors who help them develop social connections and a strong support network, self-esteem, cooperation, respect, good citizenship, and a strong work ethic while acquiring and mastering new skills. Programs are designed to nurture successful youth and reduce the incidence of depression, isolation and suicide. Programs under this umbrella include YMCA Youth in Government that exposes young people throughout the State of Idaho to civic leaders and helps them develop an understanding and appreciation of civic involvement and duty. Our service learning and environmental programs help youth develop an appreciation of volunteer service and preservation of our natural resources. Specialty camps are offered that include computer programming, engineering, fashion, cooking/baking and provide additional opportunities for education and engagement. More than 3,000 disadvantaged youth are served each year with education and employment programs, comprehensive support services, and life-skills training. Many programs are provided at no cost, but if a fee is required, financial assistance is available. In 2025, over $150,000 in direct financial assistance was provided to help kids and teens participate in these programs. The Y-CAMP at Horsethief Reservoir provides a lasting experience of personal enrichment. Since 1905, the Treasure Valley YMCA has been offering a traditional resident camp experience for the youth of Idaho. After more than 100 years of camping, we've learned our success starts with our staff, most of whom are former campers who exemplify the Y's character values or caring, honesty, respect, and responsibility. Our residential (overnight) and day camps offer adventure and outdoor activities such as swimming, hiking, and environmental education. These activities promote spiritual awareness, mental development, physical wellbeing, social growth, self-respect and confidence while being safely cared for during their stay at Y Camp. In 2025, over $85,000 in direct financial assistance was provided to help kids and teens participate in these programs. For sports, the Y offers a wide variety of athletic programs, such as baseball, basketball, cross country, football, indoor climbing, track, lacrosse, soccer, swim team, tennis, and volleyball. Y sports programs emphasize character development and provide fun activities that build athletic, social, and interpersonal skills. Participants are surveyed annually and report the following gains - gaining greater confidence (91%), gaining new friends (94%) and better demonstrating the values of caring, honesty, respect and responsibility (90%). In 2025, more than 8,000 youth participated in our programs in over 60 locations, and we provided over $65,000 in financial assistance.

Operating model

Revenue model
Other-operating. 66% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 99% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 81
  • Accountability: 95
  • Sustainability: 69
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.7%; rating input score 70
  • Program expense ratio: 81.4%; rating input score 81
  • Fundraising efficiency: $12.2 raised per $1 spent on fundraising; rating input score 39; 39th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.4%; rating input score 94; 25th percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 15.8%; rating input score 69; 69th percentile among comparable filings
  • Total-asset coverage ratio: 4.31; rating input score 75; 75th percentile among comparable filings
  • Liabilities to assets ratio: 0.13; rating input score 62; 62nd percentile among comparable filings
  • Officer compensation ratio: 5.1%; rating input score 57; 57th percentile among comparable filings

Growth

  • Program expense growth: 4% per year; rating input score 100; 32nd percentile among comparable filings
  • Revenue growth: 5.8% per year; rating input score 100; 48th percentile among comparable filings
  • Asset growth: 7% per year; rating input score 100; 50th percentile among comparable filings

Details

  • What they do: 6 programs and campaigns described on the official site
  • Where the money goes: 69.7% of revenue deployed · 81.4% of spending went to programs
  • Governance: 29 of 29 board members independent · 8 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $28.2M in reported program spending
  • Leadership: top reported pay $405K · 38 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $21.9M reported
  • Consistency: 47 of 48 current checks pass · 1 finding to review
  • Schedules: 8 filed schedules · includes major donors and executive pay
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 9 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 39/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Officer compensation ratio scored 57/100.