Civic Intelligence

Cape Cod Young Mens Christian Association Inc.

990 • Fiscal year 2016 • EIN 04-2394925

Jan 01, 2016 to Dec 31, 2016 • Filed on Aug 22, 2017

2245 Iyannough Road PO Box 188West Barnstable, MA 02668

(508) 362-6500

Siviq Scores

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

Liabilities / Assets

70th percentile

0.42x

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

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

Liabilities / Revenue

75th percentile

0.67x

Higher debt load relative to revenue than 75% of similar nonprofits.

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

Net Margin

38th percentile

-0.3%

Higher net margin than 38% of similar nonprofits.

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

Top Officer Pay

64th percentile

$152,203

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

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

Asset Growth

35th percentile

-1.4%

Faster asset growth than 35% of similar nonprofits.

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

Revenue Growth

65th percentile

8.6%

Faster revenue growth than 65% of similar nonprofits.

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

Assets

Down

$8,593,383

Down $120,534 (-1.4%) from 2015

Net Assets

Up

$5,010,733

Up $16,718 (+0.3%) from 2015

Liabilities

Down

$3,582,650

Down $137,252 (-3.7%) from 2015

Revenue

Up

$5,343,017

Up $425,114 (+8.6%) from 2015

Expenses

Up

$5,360,716

Up $174,579 (+3.4%) from 2015

Net Income

Up

-$17,699

Up $250,535 (+93%) from 2015

Historical Trend

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2010: $11,835,284Liabilities 2010: $4,156,220Net Assets 2010: $7,679,0642010Assets 2011: $11,167,048Liabilities 2011: $3,780,343Net Assets 2011: $7,386,7052011Assets 2012: $10,190,747Liabilities 2012: $3,614,646Net Assets 2012: $6,576,1012012Assets 2013: $9,718,605Liabilities 2013: $3,856,877Net Assets 2013: $5,861,7282013Assets 2014: $9,092,431Liabilities 2014: $3,785,275Net Assets 2014: $5,307,1562014Assets 2015: $8,713,917Liabilities 2015: $3,719,902Net Assets 2015: $4,994,0152015Assets 2016: $8,593,383Liabilities 2016: $3,582,650Net Assets 2016: $5,010,7332016Assets 2017: $8,624,740Liabilities 2017: $3,668,424Net Assets 2017: $4,956,3162017Assets 2018: $8,280,534Liabilities 2018: $3,670,848Net Assets 2018: $4,609,6862018Assets 2019: $8,144,488Liabilities 2019: $3,978,182Net Assets 2019: $4,166,3062019Assets 2020: $7,800,777Liabilities 2020: $3,715,256Net Assets 2020: $4,085,5212020Assets 2021: $9,249,162Liabilities 2021: $3,549,244Net Assets 2021: $5,699,9182021Assets 2022: $18,680,720Liabilities 2022: $8,545,161Net Assets 2022: $10,135,5592022Assets 2023: $19,318,180Liabilities 2023: $8,283,907Net Assets 2023: $11,034,2732023Assets 2024: $31,850,068Liabilities 2024: $9,138,768Net Assets 2024: $22,711,3002024

Highlighted filing

2016

Assets$8,593,383
Liabilities$3,582,650
Net Assets$5,010,733

Operations Trend

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

$30M$20M$10M$0-$10MExpenses 2010: $4,897,6262010Expenses 2011: $4,975,1852011Expenses 2012: $5,372,6232012Revenue 2013: $4,360,419Expenses 2013: $5,145,083Net Income 2013: -$784,6642013Revenue 2014: $4,287,086Expenses 2014: $4,850,591Net Income 2014: -$563,5052014Revenue 2015: $4,917,903Expenses 2015: $5,186,137Net Income 2015: -$268,2342015Revenue 2016: $5,343,017Expenses 2016: $5,360,716Net Income 2016: -$17,6992016Revenue 2017: $5,750,381Expenses 2017: $5,813,498Net Income 2017: -$63,1172017Revenue 2018: $6,012,413Expenses 2018: $6,305,604Net Income 2018: -$293,1912018Revenue 2019: $7,145,697Expenses 2019: $7,678,997Net Income 2019: -$533,3002019Revenue 2020: $6,853,650Expenses 2020: $6,976,768Net Income 2020: -$123,1182020Revenue 2021: $11,698,061Expenses 2021: $10,121,142Net Income 2021: $1,576,9192021Revenue 2022: $15,699,557Expenses 2022: $11,173,185Net Income 2022: $4,526,3722022Revenue 2023: $12,224,394Expenses 2023: $11,393,243Net Income 2023: $831,1512023Revenue 2024: $24,637,291Expenses 2024: $12,964,842Net Income 2024: $11,672,4492024

Highlighted filing

2016

Revenue$5,343,017
Expenses$5,360,716
Net Income-$17,699
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Aug 22, 2017
Return Version
2016v3.0
Gross Receipts
$5,508,532
Mission and Program Overview

Mission

To serve the Cape Cod Community by providing programs rooted in our core values of caring, honesty, respect, and responsibility to build a healthy spirit, mind and body for all.

To promote programs that assist in the development of a healthy body, mind and spirit for all individuals in the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$7,821,918$7,430,161▼ $391,757
Investments in Publicly Traded Securities$609,436$642,775▲ $33,339
Cash and Non-Interest-Bearing Accounts$45,059$210,464▲ $165,405
Pledges and Grants Receivable$106,165$173,110▲ $66,945
Accounts Receivable$63,361$95,505▲ $32,144
Prepaid Expenses and Deferred Charges$67,978$41,368▼ $26,610
Savings and Temporary Cash Investments$0--
Other Notes and Loans Receivable, Net$0--
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Pd in Cap Srpls Land Bldg Eqp Fund$0--
Rtn Earn Endowment Incm Other Fnds$0--
Cap Stk Tr Prin Current Funds$0--
Intangible Assets$0--
Inventories for Sale or Use$0--
Total Assets$8,713,917$8,593,383▼ $120,534
Other Assets Total$0$0→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,297,100$3,133,534▼ $163,566
Accounts Payable and Accrued Expenses$202,929$268,495▲ $65,566
Deferred Revenue$219,873$180,621▼ $39,252
Grants Payable$0--
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$3,719,902$3,582,650▼ $137,252
Net Assets / Fund Balance
Unrestricted Net Assets$4,804,927$4,814,741▲ $9,814
Temporarily Rstr Net Assets$189,088$195,992▲ $6,904
Permanently Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$4,994,015$5,010,733▲ $16,718
Total Liabilities and Net Assets / Fund Balance$8,713,917$8,593,383▼ $120,534

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$7,052,411$5,351,571$12,403,982
Equipment$114,839$715,205$830,044
Land$237,041-$237,041
Other Land Buildings$25,870-$25,870

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$609,436$15,409▲ $52,732$28,410$642,775
2015$595,733$30,000▼ $4,647$5,448$609,436
2014$625,389-▲ $43,819$67,583$595,733
2013$569,188-▲ $88,364$26,475$625,389
2012$531,697-▲ $48,235$4,688$569,188
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
-President & CEOFT$138,242$13,961$152,203
-Chief Financial OfficerFT$86,040$8,602$94,642

Board Members and Trustees

NameTitle
-Chairman
-1st Vice-Chair
-2nd Vice-Chair
-Director
-Ex-Officio
-Secretary
-Treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Glynn Eltric IncElectrical Contractor11 Resnik Road, Plymouth, MA 02360$128,672
First StudentBus Services241 Attucks Lane, Hyannis, MA 02601$114,566
Redwoods GroupInsurance2801 Slater Road 220, Morrisville, NC 27560$101,030
Revenue and Support

Revenue Composition

Contributions and Grants
$954,367
Program Service Revenue
$4,241,244
Investment Income
$18,315
Other Revenue
$129,091
All Other Contributions
$767,748
Change in Net Assets
$-17,699

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,343,017
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$224,607
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$5,567,624
Total Revenue per Form 990
$5,343,017
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,164,587
Other Expenses$2,196,129
Total Fundraising Expense$164,134
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,310,398$319,148$82,329$2,711,875
Depreciation Depletion$342,714$117,016-$459,730
Fees for Services Other$155,394$240,145$10,329$405,868
Occupancy$128,634$241,982-$370,616
Payroll Taxes$214,022$16,401$6,239$236,662
Office Expenses$148,089$2,932$56,400$207,421
Other Expenses$92,959$101,859$1,090$195,908
Interest-$121,037-$121,037
Other Employee Benefits$96,665$23,630$48$120,343
Insurance-$106,059-$106,059
Pension Plan Contributions$52,595$37,781$5,331$95,707
Payments to Affiliates$0$66,774$0$66,774
Travel$24,437$31,339$1,640$57,416
Conferences and Meetings$4,724$18,262-$22,986
Advertising$11,095$8,838$728$20,661
Fees for Services Accounting-$20,179-$20,179
Fees for Services Legal-$5,341-$5,341
Total Functional Expenses$3,634,888$1,561,694$164,134$5,360,716

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$5,550,906
Expenses per Audited Statements$5,509,747
Total Expenses per Form 990$5,360,716
Expenses Not Reported on Form 990$41,159
Expenses Not Reported on Financial Statements$-149,031
Other Expense Adjustments$-149,031
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$149,031
Fundraising Gross Income$149,031
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
50th Anniversary$165,867$108,340$108,340$0
Golf Tournament$113,409$40,691$40,691$0
Total Events$279,276$149,031$149,031$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-A Principle of of Insurance CompanyGeneral Liability and Workers Compensation InsuranceNo$139,455
-Board MemberHvac ServiceNo$27,191

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
Yes
Business relationship with organization members
Yes
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, Part VI, Line 11B Review of form 990 by governing body

A copy of the form 990 was provided to each board member by the organization for review. Any discrepancies noted were communicated to management of the organization.

Form 990, Part VI, Line 12C Conflict of interest policy

The board members must complete an annual questionnaire regarding conflict of interest and the organization's conflict of interest policy.

Form 990, Part VI, Line 15A Process to establish compensation of top management official

The board executive committee reviews executive compensation.

Form 990, Part VI, Line 19 Required documents available to the public

Financial statements are available through the official website of the office of the attorney general of massachusetts; no other documents available to the public.

Form 990, Part VIII, Line 2F Other Program Service Revenue

Other Program Revenue - Total Revenue: 456760, Related or Exempt Function Revenue: 456760, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Residence Revenue - Total Revenue: 0, Related or Exempt Function Revenue: 0, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;

Filing and Contact Details

Filer

Filer Name
Cape Cod Young Men's Christian Association Inc
EIN
04-2394925
Phone
5083626500
Address
2245 IYANNOUGH ROAD PO BOX 188, West Barnstable, MA 02668

Signing Officer

Name
David Botting
Title
Treasurer
Signed
2017-08-22

Organization Details

Formed
1966
Legal Domicile
Ma
Voting Board Members
29
Independent Board Members
29
Employees
305
Volunteers
393
Supplemental Narrative

Financial Statement Notes

Schedule D, Part II, Line 5

The ymca entered a letter of agreement with the town of sandwich, massachusetts to receive consideration for recording a conservation restriction on approximately 75.2 acres of land known as camp lyndon. On december 31, 2003, the ymca received $500,000 from the town and the conservation restriction was recorded in the barnstable county registry of deeds. Among other things, the restriction prevents the future use of the property for residential development. The restriction does allow the ymca to continue with its charitable mission related activities. It is maintained by the organization and monitored on a regular basis.

Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote

The organization is a not-for-profit social welfare corporation that is qualified under section 501(c)(3) of the internal revenue code and is exempt from federal and state income taxes. The organization accounts for uncertain tax positions in accordance with fasb asc topic accounting for uncertainty in income taxes. This topic prescribes a recognition threshold and measurement process for financial statement recognition of uncertain tax positions taken or expected to be taken in a tax return. The topic also provides guidance on recognition, derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. Management believes the organization has no material uncertainties in income taxes.

Schedule D, Part XI, Line 2(D) Other revenues in audited financial statements not in form 990

Fundraising expenses included in income - 149031

Schedule D, Part XII, Line 4(B) Other expenses in form 990 not in audited financial statements

Fundraising expenses included in income - -149031

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IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt0Dennis Ducharme
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt1Douglas Bohannon
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt2Mark Skala
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt3Laural Hartman
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt4Dave Botting
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt5Craig Rockwood Esq
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt6Justin Blair
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt7Andrew Borgese
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt8Courtney Bridge
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt9Valerie Brown
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt10Matt Burke
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt11Steve Clay
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt12Matthew Cole
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt13Dorothy Connors
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt14Eliza Cox Esq
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt15Jason Deforest
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt16Matt Glynn
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt17Laura Lincoln
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt18Serena LoPiccolo-Smith
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt19Robert McManus
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt20Amy Massey-Weider
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt21Gretchen Murphy
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt22Kevin Pepe
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt23Maryann Piccirili
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt24Liz Rabideau
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt25Barbara Robbins
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt26Ann Williams
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt27Tim Williams
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt28Marie Younger-Blackburn
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt29Stacie Peugh
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt30Harvey J Dahl
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt1Ex-Officio
IRS990/Form990PartVIISectionAGrp/TitleTxt21st Vice-Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt32nd Vice-Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt4Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt5Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director
IRS990/Form990PartVIISectionAGrp/TitleTxt17Director
IRS990/Form990PartVIISectionAGrp/TitleTxt18Director
IRS990/Form990PartVIISectionAGrp/TitleTxt19Director
IRS990/Form990PartVIISectionAGrp/TitleTxt20Director
IRS990/Form990PartVIISectionAGrp/TitleTxt21Director
IRS990/Form990PartVIISectionAGrp/TitleTxt22Director
IRS990/Form990PartVIISectionAGrp/TitleTxt23Director
IRS990/Form990PartVIISectionAGrp/TitleTxt24Director
IRS990/Form990PartVIISectionAGrp/TitleTxt25Director
IRS990/Form990PartVIISectionAGrp/TitleTxt26Director
IRS990/Form990PartVIISectionAGrp/TitleTxt27Director
IRS990/Form990PartVIISectionAGrp/TitleTxt28Director
IRS990/Form990PartVIISectionAGrp/TitleTxt29President & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt30Chief Financial Officer
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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.$31.9$9.14$22.7$24.6$13.0$11.7
2023Detailed filing. Detailed filing data is available for this year.$19.3$8.28$11.0$12.2$11.4$0.83
2022Detailed filing. Detailed filing data is available for this year.$18.7$8.55$10.1$15.7$11.2$4.53
2021Detailed filing. Detailed filing data is available for this year.$9.25$3.55$5.70$11.7$10.1$1.58
2020Detailed filing. Detailed filing data is available for this year.$7.80$3.72$4.09$6.85$6.98$0.12
2019Detailed filing. Detailed filing data is available for this year.$8.14$3.98$4.17$7.15$7.68$0.53
2018Detailed filing. Detailed filing data is available for this year.$8.28$3.67$4.61$6.01$6.31$0.29
2017Detailed filing. Detailed filing data is available for this year.$8.62$3.67$4.96$5.75$5.81$0.06
2016Detailed filing. Detailed filing data is available for this year.$8.59$3.58$5.01$5.34$5.36$0.02
2015Detailed filing. Detailed filing data is available for this year.$8.71$3.72$4.99$4.92$5.19$0.27
2014Detailed filing. Detailed filing data is available for this year.$9.09$3.79$5.31$4.29$4.85$0.56
2013Detailed filing. Detailed filing data is available for this year.$9.72$3.86$5.86$4.36$5.15$0.78
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.2$3.61$6.58$5.37
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.2$3.78$7.39$4.98
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.8$4.16$7.68$4.90