Civic Intelligence

Bath Area Family YMCA

990 • Fiscal year 2013 • EIN 01-0211812

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 12, 2014

303 Centre StreetBath, ME 04530

(207) 443-4112

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

51st percentile

0.20x

Higher debt load relative to assets than 51% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Liabilities / Revenue

70th percentile

0.50x

Higher debt load relative to revenue than 70% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Net Margin

19th percentile

-9.4%

Higher net margin than 19% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Top Officer Pay

39th percentile

$86,416

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 3.7% of source-year revenue.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Asset Growth

27th percentile

-2.4%

Faster asset growth than 27% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2012 to 2013

Revenue Growth

30th percentile

-2.4%

Faster revenue growth than 30% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2012 to 2013

Assets

Down

$5,739,933

Down $139,006 (-2.4%) from 2012

Net Assets

Down

$4,569,397

Down $175,023 (-3.7%) from 2012

Liabilities

Up

$1,170,535

Up $36,016 (+3.2%) from 2012

Revenue

Down

$2,346,838

Down $58,031 (-2.4%) from 2012

Expenses

Up

$2,567,781

Up $61,448 (+2.5%) from 2012

Net Income

Down

-$220,943

Down $119,479 (-118%) from 2012

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$15M$10M$5.0M$0Assets 2010: $6,137,825Liabilities 2010: $1,151,814Net Assets 2010: $4,986,0112010Assets 2011: $6,027,318Liabilities 2011: $1,197,257Net Assets 2011: $4,830,0612011Assets 2012: $5,878,939Liabilities 2012: $1,134,519Net Assets 2012: $4,744,4202012Assets 2013: $5,739,933Liabilities 2013: $1,170,535Net Assets 2013: $4,569,3972013Assets 2014: $5,687,858Liabilities 2014: $1,195,884Net Assets 2014: $4,491,9742014Assets 2015: $6,202,911Liabilities 2015: $1,742,033Net Assets 2015: $4,460,8782015Assets 2016: $6,449,653Liabilities 2016: $1,871,765Net Assets 2016: $4,577,8882016Assets 2017: $6,534,492Liabilities 2017: $1,783,766Net Assets 2017: $4,750,7262017Assets 2018: $6,475,504Liabilities 2018: $1,737,964Net Assets 2018: $4,737,5402018Assets 2019: $7,799,479Liabilities 2019: $2,127,162Net Assets 2019: $5,672,3172019Assets 2020: $7,717,589Liabilities 2020: $2,036,494Net Assets 2020: $5,681,0952020Assets 2021: $8,511,150Liabilities 2021: $2,052,372Net Assets 2021: $6,458,7782021Assets 2022: $9,591,547Liabilities 2022: $1,717,657Net Assets 2022: $7,873,8902022Assets 2023: $10,317,307Liabilities 2023: $1,862,564Net Assets 2023: $8,454,7432023Assets 2024: $14,137,403Liabilities 2024: $5,621,407Net Assets 2024: $8,515,9962024

Highlighted filing

2013

Assets$5,739,933
Liabilities$1,170,535
Net Assets$4,569,397

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2010: $2,426,347Expenses 2010: $2,488,539Net Income 2010: -$62,1922010Revenue 2011: $2,265,924Expenses 2011: $2,446,278Net Income 2011: -$180,3542011Revenue 2012: $2,404,869Expenses 2012: $2,506,333Net Income 2012: -$101,4642012Revenue 2013: $2,346,838Expenses 2013: $2,567,781Net Income 2013: -$220,9432013Revenue 2014: $2,471,711Expenses 2014: $2,545,948Net Income 2014: -$74,2372014Revenue 2015: $2,720,518Expenses 2015: $2,703,531Net Income 2015: $16,9872015Revenue 2016: $3,581,811Expenses 2016: $3,420,864Net Income 2016: $160,9472016Revenue 2017: $3,570,320Expenses 2017: $3,421,492Net Income 2017: $148,8282017Revenue 2018: $3,477,225Expenses 2018: $3,602,773Net Income 2018: -$125,5482018Revenue 2019: $4,492,032Expenses 2019: $3,734,558Net Income 2019: $757,4742019Revenue 2020: $2,925,144Expenses 2020: $2,915,506Net Income 2020: $9,6382020Revenue 2021: $3,889,439Expenses 2021: $3,150,476Net Income 2021: $738,9632021Revenue 2022: $5,682,837Expenses 2022: $4,199,932Net Income 2022: $1,482,9052022Revenue 2023: $5,959,682Expenses 2023: $5,445,221Net Income 2023: $514,4612023Revenue 2024: $6,708,914Expenses 2024: $6,550,574Net Income 2024: $158,3402024

Highlighted filing

2013

Revenue$2,346,838
Expenses$2,567,781
Net Income-$220,943
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 12, 2014
Return Version
2013v3.1
Gross Receipts
$2,500,929
Mission and Program Overview

Mission

The y's mission is to seek to promote the spiritual, physical and mental welfare of all the people it serves.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,648,597$4,516,469▼ $132,128
Investments in Publicly Traded Securities$319,751$379,283▲ $59,532
Accounts Receivable$83,967$99,819▲ $15,852
Cash and Non-Interest-Bearing Accounts$65,456$46,642▼ $18,814
Savings and Temporary Cash Investments$18,933$21,349▲ $2,416
Prepaid Expenses and Deferred Charges$10$7,965▲ $7,955
Investments Other Securities$7,491--
Pledges and Grants Receivable$3,447$2,743▼ $704
Total Assets$5,878,939$5,739,933▼ $139,006
Other Assets Total$731,287$665,663▼ $65,624
Liabilities
Mortgage Notes Payable Secured by Investment Property$875,176$858,523▼ $16,653
Accounts Payable and Accrued Expenses$219,073$272,030▲ $52,957
Deferred Revenue$27,636$22,021▼ $5,615
Other Liabilities$12,634$17,961▲ $5,327
Total Liabilities$1,134,519$1,170,535▲ $36,016
Net Assets / Fund Balance
Unrestricted Net Assets$4,534,199$4,359,176▼ $175,023
Permanently Rstr Net Assets$210,221$210,221→ $0
Total Net Assets Fund Balance$4,744,420$4,569,397▼ $175,023
Total Liabilities and Net Assets / Fund Balance$5,878,939$5,739,932▼ $139,007

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,501,388$1,585,190$6,086,578
Equipment$15,081$341,805$356,886
Other Assets Org$71,789--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$349,017$4,238▲ $72,745$20,507$403,075
2012$316,319$23,437▲ $16,830$5,106$349,017
2011$307,323$69,273▲ $26,688$84,969$316,319
2010$300,065$78,076▲ $12,658$83,000$307,323
2009$443,412$69,269▲ $31,543$241,760$300,065
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sabrina MurphyExecutive DiFT$73,000$13,416$86,416

Board Members and Trustees

NameTitle
Tony YuodsnukisPresident
Andy WinglassDirector
Cr DavisDirector
Diane MoyerDirector
Jim DrakeDirector
Judith KellyDirector
Judy StallworthDirector
Mark WheelerDirector
Mary BoothDirector
Randy MillerDirector
Roger FosterDirector
Ron MclaughlinDirector
Scott MillsDirector
Steve LevesqueDirector
Jack GintySecretary
Robert DavisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$213,402
Program Service Revenue
$2,072,576
Investment Income
$34,828
Other Revenue
$26,032
All Other Contributions
$158,002
Change in Net Assets
$-220,943

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,346,838
Revenue Not Reported on Form 990
$70,512
Total Revenue per Audited Statements
$2,417,350
Total Revenue per Form 990
$2,346,838
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,414,089
Other Expenses$1,153,692
Total Fundraising Expense$58,754
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,028,746$81,213$33,071$1,143,030
Occupancy$349,084$69,690-$418,774
Depreciation Depletion$131,264$14,349-$145,613
Office Expenses$70,555$51,629$2,868$125,052
Fees for Services Other$42,678$46,961$2,305$91,944
Current Officers, Directors, Trustees, and Key Employees$34,566$40,616$11,234$86,416
Payroll Taxes$72,820$8,370$2,511$83,701
Other Employee Benefits$50,488$1,291$1,766$53,545
Pension Plan Contributions$43,637$2,849$911$47,397
Interest$38,128$4,236-$42,364
Travel$29,443$5,167$3,838$38,448
Insurance$28,594$3,177-$31,771
Advertising$11,050$5,548-$16,598
Other Expenses$1,055$10$250$1,305
Total Functional Expenses$2,160,160$348,867$58,754$2,567,781

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,592,373
Expenses per Audited Statements$2,567,781
Total Expenses per Form 990$2,567,781
Expenses Not Reported on Form 990$24,592
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$78,514
Fundraising Direct Expenses$39,956
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$40,150$40,150$19,162$20,988
Event 2$12,331$12,331$13,080$-749
Total Events$78,514$78,514$39,956$38,558
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Leases Payable$17,961
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The form 990 is reviewed and approved by the executive director prior to filing. The executive director notifies board members of the availability of a copy of the form 990.

Form 990, Page 6, Part VI, Line 12C

Annually, the board and all employees must complete a statement of disclosure. If questions arise during the year, they are brought to the attention of the executive director of the board for resolution.

Form 990, Page 6, Part VI, Line 15A

The ymca utilizes salary and benefit guidelines developed by the ymca of the usa to determine compensation levels for the ceo and key employees. These guidelines provide comparable salary ranges by position, region and size of the organization.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflict of interest policy and financial statements available to the public on request. Before the annual meeting, a notice of the meeting is published in the local newspaper. At the annual meeting an announcement is made about the availability of documents.

Filing and Contact Details

Filer

EIN
01-0211812
Phone
2074434112

Signing Officer

Name
Sabrina Murphy
Title
Executive Director
Phone
2074434112
Signed
2014-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sabrina Murphy
Formed
1856
Legal Domicile
Me
Voting Board Members
16
Independent Board Members
16
Employees
169
Volunteers
360

Preparer

Preparer
Danielle D Martin CPA
Phone
2078731603
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

Healthy living: the y is a leading voice on health and well-being. We bring families closer together, encourage good health and foster connections through fitness, sports, fun and shared interests. As a result, in 2013, nearly 7,000 people in our community received the support, guidance, and resources they needed to achieve greater health in spirit, mind and body. This is particularly important as our nation struggles with an obesity crisis, families struggle with work/life balance, and individuals search for personal fulfillment. Our programs are accessible, affordable, and open to all faiths, backgrounds, abilities, and income levels. In 2013, we provided 210,857 in financial assistance to people who otherwise would have faced economic barriers to participation. Social responsibility: our ymca believes in giving back and supporting our neighbors. We have been listening and responding to our community's most critical social needs for 156 years. Y programs such as freedom tour; community swim; healthy kids day; pre-k programs such as c.h.o.i.c.e.s. (children having opportunities in early collaborative settings) and hepa (healthy eating and physical activity standards) for early childhood and after school programs, livestrong at the y, and military one source, are examples of how we deliver training, resources, and support that empower our neighbors to effect change, bridge gaps, and overcome obstacles. In 2013, we engaged nearly 7,000 ymca members, participants and volunteers in activities that strengthen our community and pave the way for future generations to thrive. During 2013 the ymca was able to serve 6,823 participants with 360 volunteers donating 28,413 hours. The ymca awarded 210,857 to 1,465 scholarship participants.

Financial Statement Notes

Schedule D, Page 3, Part X

Bath area family ymca is exempt from federal income taxes under section 501(c)(3) of the internal revenue code and has been determined not to be a private foundation under section 509(a)(2) of the code. In addition, the organization qualifies for the charitable contribution deduction under section 170(b)(1)(a). Management believes there are no uncertain tax positions with the internal revenue service that require disclosure in its financial statements.

Schedule D, Page 4, Part XI, Line 2D

Change in beneficial interest in crt 6,521 cost of sales 24,592

Schedule D, Page 4, Part XII, Line 2D

COST OF SALES 24,592

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IRS990/Desc0PROMOTE LIFE SKILLS; AND IMPROVE HEALTH AND WELLNESS. WE ARE DRIVEN BY THE VALUES OF CARING, HONESTY, RESPECT AND RESPONSIBILITY. WE EMBRACE THE DIVERSITY OF OUR COMMUNITY. WE DO NOT DISCRIMINATE BASED ON RACE, CREED, NATIONAL ORIGIN, AGE, GENDER, SEXUAL ORIENTATION, DISABILITY OR SOCIO- ECONOMIC STATUS. WE ALWAYS STRIVE TO PROVIDE OUR SERVICES WITHOUT REGARD FOR ONE'S ABILITY TO PAY FOR SUCH SERVICES. YOUTH DEVELOPMENT: SUCH AS AFTER SCHOOL CARE, PRE-K EDUCATION, YOUTH BASKETBALL, SWIM LESSONS, GYMNASTICS AND SWIM TEAM, AND CREATIVE PLAY FOR TOTS, OFFER RANGE OF EXPERIENCES THAT ENRICH COGNITIVE, SOCIAL, PHYSICAL AND EMOTIONAL GROWTH. HEALTHY LIVING: THE Y IS A LEADING VOICE ON HEALTH AND WELL-BEING. WE BRING FAMILIES CLOSER TOGETHER, ENCOURAGE GOOD HEALTH AND FOSTER CONNECTIONS THROUGH FITNESS, SPORTS, FUN AND SHARED INTERESTS. AS A RESULT, IN 2013, NEARLY 7,000 PEOPLE IN OUR COMMUNITY RECEIVED THE SUPPORT, GUIDANCE, AND RESOURCES THEY NEEDED TO ACHIEVE GREATER HEALTH IN SPIRIT, MIND AND BODY. THIS IS PARTICULARLY IMPORTANT AS OUR NATION STRUGGLES WITH AN OBESITY CRISIS, FAMILIES STRUGGLE WITH WORK/LIFE BALANCE, AND INDIVIDUALS SEARCH FOR PERSONAL FULFILLMENT. OUR PROGRAMS ARE ACCESSIBLE, AFFORDABLE, AND OPEN TO ALL FAITHS, BACKGROUNDS, ABILITIES, AND INCOME LEVELS. IN 2013, WE PROVIDED 210,857 IN FINANCIAL ASSISTANCE TO PEOPLE WHO OTHERWISE WOULD HAVE FACED ECONOMIC BARRIERS TO PARTICIPATION. SOCIAL RESPONSIBILITY: OUR YMCA BELIEVES IN GIVING BACK AND SUPPORTING OUR NEIGHBORS. WE HAVE BEEN LISTENING AND RESPONDING TO OUR COMMUNITY'S MOST CRITICAL SOCIAL NEEDS FOR 156 YEARS. Y PROGRAMS SUCH AS FREEDOM TOUR; COMMUNITY SWIM; HEALTHY KIDS DAY; PRE-K PROGRAMS SUCH AS C.H.O.I.C.E.S. (CHILDREN HAVING OPPORTUNITIES IN EARLY COLLABORATIVE SETTINGS) AND HEPA (HEALTHY EATING AND PHYSICAL ACTIVITY STANDARDS) FOR EARLY CHILDHOOD AND AFTER SCHOOL PROGRAMS, LIVESTRONG AT THE Y, AND MILITARY ONE SOURCE, ARE EXAMPLES OF HOW WE DELIVER TRAINING, RESOURCES, AND SUPPORT THAT EMPOWER OUR NEIGHBORS TO EFFECT CHANGE, BRIDGE GAPS, AND OVERCOME OBSTACLES. IN 2013, WE ENGAGED NEARLY 7,000 YMCA MEMBERS, PARTICIPANTS AND VOLUNTEERS IN ACTIVITIES THAT STRENGTHEN OUR COMMUNITY AND PAVE THE WAY FOR FUTURE GENERATIONS TO THRIVE. DURING 2013 THE YMCA WAS ABLE TO SERVE 6,823 PARTICIPANTS WITH 360 VOLUNTEERS DONATING 28,413 HOURS. THE YMCA AWARDED 210,857 TO 1,465 SCHOLARSHIP PARTICIPANTS.
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$14.1$5.62$8.52$6.71$6.55$0.16
2023Detailed filing. Detailed filing data is available for this year.$10.3$1.86$8.45$5.96$5.45$0.51
2022Detailed filing. Detailed filing data is available for this year.$9.59$1.72$7.87$5.68$4.20$1.48
2021Detailed filing. Detailed filing data is available for this year.$8.51$2.05$6.46$3.89$3.15$0.74
2020Detailed filing. Detailed filing data is available for this year.$7.72$2.04$5.68$2.93$2.92$0.01
2019Detailed filing. Detailed filing data is available for this year.$7.80$2.13$5.67$4.49$3.73$0.76
2018Detailed filing. Detailed filing data is available for this year.$6.48$1.74$4.74$3.48$3.60$0.13
2017Detailed filing. Detailed filing data is available for this year.$6.53$1.78$4.75$3.57$3.42$0.15
2016Detailed filing. Detailed filing data is available for this year.$6.45$1.87$4.58$3.58$3.42$0.16
2015Detailed filing. Detailed filing data is available for this year.$6.20$1.74$4.46$2.72$2.70$0.02
2014Detailed filing. Detailed filing data is available for this year.$5.69$1.20$4.49$2.47$2.55$0.07
2013Detailed filing. Detailed filing data is available for this year.$5.74$1.17$4.57$2.35$2.57$0.22
2012Summary only. Only limited summary data is available for this year.$5.88$1.13$4.74$2.40$2.51$0.10
2011Summary only. Only limited summary data is available for this year.$6.03$1.20$4.83$2.27$2.45$0.18
2010Summary only. Only limited summary data is available for this year.$6.14$1.15$4.99$2.43$2.49$0.06