Civic Intelligence

Bath Area Family YMCA

990 • Fiscal year 2016 • EIN 01-0211812

Jan 01, 2016 to Dec 31, 2016 • Filed on Jun 15, 2017

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

61st percentile

0.29x

Higher debt load relative to assets than 61% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

71st percentile

0.52x

Higher debt load relative to revenue than 71% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

58th percentile

4.5%

Higher net margin than 58% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

37th percentile

$94,289

Higher top officer pay than 37% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Asset Growth

59th percentile

4.0%

Faster asset growth than 59% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

85th percentile

32%

Faster revenue growth than 85% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Assets

Up

$6,449,653

Up $246,742 (+4.0%) from 2015

Net Assets

Up

$4,577,888

Up $117,010 (+2.6%) from 2015

Liabilities

Up

$1,871,765

Up $129,732 (+7.4%) from 2015

Revenue

Up

$3,581,811

Up $861,293 (+32%) from 2015

Expenses

Up

$3,420,864

Up $717,333 (+27%) from 2015

Net Income

Up

$160,947

Up $143,960 (+847%) from 2015

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

2016

Assets$6,449,653
Liabilities$1,871,765
Net Assets$4,577,888

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

2016

Revenue$3,581,811
Expenses$3,420,864
Net Income$160,947
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jun 15, 2017
Return Version
2016v3.0
Gross Receipts
$3,740,917
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$4,298,588$4,857,439▲ $558,851
Pledges and Grants Receivable$46,941$521,460▲ $474,519
Investments in Publicly Traded Securities$416,243$346,798▼ $69,445
Cash and Non-Interest-Bearing Accounts$79,492$183,562▲ $104,070
Accounts Receivable$103,724$43,442▼ $60,282
Savings and Temporary Cash Investments$89,061$12,124▼ $76,937
Prepaid Expenses and Deferred Charges$8,683$1,103▼ $7,580
Total Assets$6,202,911$6,449,653▲ $246,742
Other Assets Total$1,160,179$483,725▼ $676,454
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,553,074$1,574,837▲ $21,763
Accounts Payable and Accrued Expenses$156,275$177,895▲ $21,620
Other Liabilities$3,461$88,420▲ $84,959
Deferred Revenue$29,223$30,613▲ $1,390
Total Liabilities$1,742,033$1,871,765▲ $129,732
Net Assets / Fund Balance
Unrestricted Net Assets$4,248,057$4,365,067▲ $117,010
Permanently Rstr Net Assets$212,821$212,821→ $0
Total Net Assets Fund Balance$4,460,878$4,577,888▲ $117,010
Total Liabilities and Net Assets / Fund Balance$6,202,911$6,449,653▲ $246,742

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,739,785$2,007,688$6,747,473
Equipment$117,654$391,506$509,160
Other Assets Org$7,576--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$451,923$44,229▲ $18,729$141,221$369,954
2015$374,786$94,501▲ $21,001$34,533$451,923
2014$403,075$7,359▲ $30,161$62,587$374,786
2013$327,242$4,238▲ $72,745$18,490$419,673
2012$301,905$16,082▲ $16,830$5,106$327,242
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sabrina MurphyExecutive DiFT$81,000$13,289$94,289
Kerrie BenedictBusiness & HFT$25,949$6,800$32,749

Board Members and Trustees

NameTitle
Scott MillsPresident
Amy BerubeDirector
Avanel PayneDirector
Carolyn LockwoodDirector
Cr DavisDirector
Diane MoyerDirector
Irl RosnerDirector
Jeff KnucklesDirector
Jim DrakeDirector
Kay BeveridgeDirector
Keri SeitzDirector
Leah ZartarianDirector
Roger FosterDirector
Tony YuodsnukisSecretary
Robert DavisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$862,726
Program Service Revenue
$2,571,476
Investment Income
$67,269
Other Revenue
$80,340
All Other Contributions
$811,562
Change in Net Assets
$160,947

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,581,811
Revenue Not Reported on Form 990
$-4,917
Total Revenue per Audited Statements
$3,576,894
Total Revenue per Form 990
$3,581,811
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,762,183
Other Expenses$1,658,681
Total Fundraising Expense$67,940
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,279,548$88,955$40,628$1,409,131
Occupancy$492,115$70,249-$562,364
Fees for Services Other$194,663$82,696-$277,359
Depreciation Depletion$163,431$18,159-$181,590
Office Expenses$107,945$48,615$29$156,589
Current Officers, Directors, Trustees, and Key Employees$48,166$64,920$14,143$127,229
Payroll Taxes$102,976$11,836$3,551$118,363
Interest$29,157$30,900-$60,057
Other Employee Benefits$54,295-$2,234$56,529
Pension Plan Contributions$49,183$912$836$50,931
Travel$31,262$100$6,519$37,881
Insurance$32,065$3,563-$35,628
Advertising$21,102$158-$21,260
Other Expenses$10,238$16,856-$10,238
All Other Expenses$2,886$3,285-$6,171
Total Functional Expenses$2,856,253$496,671$67,940$3,420,864

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,459,884
Expenses per Audited Statements$3,420,864
Total Expenses per Form 990$3,420,864
Expenses Not Reported on Form 990$39,020
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$44,392
Fundraising Direct Expenses$20,307
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$17,802$17,802$4,411$13,391
Paddle Palooza$7,025$7,025$7,038$-13
Total Events$35,236$35,236$16,150$19,086
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$88,420
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

Filer Name
Bath Area Family Ymca
EIN
01-0211812
Phone
2074434112
Address
303 CENTRE STREET, BATH, ME 04530

Signing Officer

Name
Sabrina Murphy
Title
Executive Director
Phone
2074434112
Signed
2017-06-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sabrina Murphy
Formed
1856
Legal Domicile
Me
Voting Board Members
15
Independent Board Members
15
Employees
241
Volunteers
544

Preparer

Firm
Pfbfcpas
Address
46 FIRSTPARK DRIVE, OAKLAND, ME 04963-5362
Preparer
Danielle D Martin CPA
Phone
2078731603
Supplemental Narrative

Additional Explanations

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

Or socio-economic status. We always strive to provide our services without regard to one's ability to pay for such services. The primary focus areas are for youth development, healthy living and social responsibility. Youth development needs are addressed in multiple quality outreach programs including six quality school age programs offered in six separate schools, summer camp, quality accredited preschool and public pre-k, freedom tour, community swims, youth swim lessons, youth basketball, competitive youth gymnastics and competitive youth swim teams. Social responsibility needs are addressed through the free summer food program for youth, freedom tour, special olympics swim team, active older adult programs and the military support programs. Healthy living needs are addressed through our livestrong at the y programs; hepa (heathy eating and physical activities for youth); aquatics wellness classes; aquatic arthritis classes; yoga; meditation and stress management programs ; and adult, family and youth wellness programs. In 2016 the ymca provided 212,877 in financial assistance to 1,714 individuals from the communities of arrowsic, bath, bowdoin, bowdoinham, brunswick, dresden, georgetown, harpswell, phippsburg, richmond, topsham, west bath, wiscasset, and woolwich in maine. As we have for 160 years, the ymca continues to offers programs to strengthen the foundations of our communities and help our 8,419 members realize their potential.

Form 990, Part XI, Line 9

Change in beneficial interest 4,603

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. The organization is currently open to audit under the statute of limitations by the internal revenue service and state taxing authorities for the years ending december 31, 2013 through 2016.

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

Change in beneficial interest in crt 4,603 cost of sales 39,020

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

COST OF SALES 39,020

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IRS990/Desc0THE PURPOSE OF THE BATH AREA FAMILY YMCA IS TO PROMOTE THE HEALTH AND WELL BEING OF INDIVIDUALS, FAMILIES AND COMMUNITIES. THIS Y HAS BEEN RESPONDING TO COMMUNITIES' MOST CRITICAL NEEDS SINCE 1856. WE OFFER A BROAD RANGE OF PROGRAMS AND SERVICES TO OUR MEMBERS AND THE COMMUNITY. THESE PROGRAMS AND SERVICES WILL NOURISH MIND, BODY, AND SPIRIT; PROMOTE 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 TO ONE'S ABILITY TO PAY FOR SUCH SERVICES. THE PRIMARY FOCUS AREAS ARE FOR YOUTH DEVELOPMENT, HEALTHY LIVING AND SOCIAL RESPONSIBILITY. YOUTH DEVELOPMENT NEEDS ARE ADDRESSED IN MULTIPLE QUALITY OUTREACH PROGRAMS INCLUDING SIX QUALITY SCHOOL AGE PROGRAMS OFFERED IN SIX SEPARATE SCHOOLS, SUMMER CAMP, QUALITY ACCREDITED PRESCHOOL AND PUBLIC PRE-K, FREEDOM TOUR, COMMUNITY SWIMS, YOUTH SWIM LESSONS, YOUTH BASKETBALL, COMPETITIVE YOUTH GYMNASTICS AND COMPETITIVE YOUTH SWIM TEAMS. SOCIAL RESPONSIBILITY NEEDS ARE ADDRESSED THROUGH THE FREE SUMMER FOOD PROGRAM FOR YOUTH, FREEDOM TOUR, SPECIAL OLYMPICS SWIM TEAM, ACTIVE OLDER ADULT PROGRAMS AND THE MILITARY SUPPORT PROGRAMS. HEALTHY LIVING NEEDS ARE ADDRESSED THROUGH OUR LIVESTRONG AT THE Y PROGRAMS; HEPA (HEATHY EATING AND PHYSICAL ACTIVITIES FOR YOUTH); AQUATICS WELLNESS CLASSES; AQUATIC ARTHRITIS CLASSES; YOGA; MEDITATION AND STRESS MANAGEMENT PROGRAMS ; AND ADULT, FAMILY AND YOUTH WELLNESS PROGRAMS. IN 2016 THE YMCA PROVIDED 212,877 IN FINANCIAL ASSISTANCE TO 1,714 INDIVIDUALS FROM THE COMMUNITIES OF ARROWSIC, BATH, BOWDOIN, BOWDOINHAM, BRUNSWICK, DRESDEN, GEORGETOWN, HARPSWELL, PHIPPSBURG, RICHMOND, TOPSHAM, WEST BATH, WISCASSET, AND WOOLWICH IN MAINE. AS WE HAVE FOR 160 YEARS, THE YMCA CONTINUES TO OFFERS PROGRAMS TO STRENGTHEN THE FOUNDATIONS OF OUR COMMUNITIES AND HELP OUR 8,419 MEMBERS REALIZE THEIR POTENTIAL.
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IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt13BUSINESS & H
IRS990/Form990PartVIISectionAGrp/TitleTxt14PRESIDENT
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Document Assets

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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