Civic Intelligence

Rockland County YMCA

990 • Fiscal year 2014 • EIN 13-1740513

Jan 01, 2014 to Dec 31, 2014 • Filed on Jun 03, 2015

35 South BroadwayNyack, NY 10960

(845) 358-0245

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.68x

Higher debt load relative to assets than 82% of similar nonprofits.

2014 filings • NTEE P • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

77th percentile

0.36x

Higher debt load relative to revenue than 77% of similar nonprofits.

2014 filings • NTEE P • $1M-$5M nonprofits • Source year 2014

Net Margin

58th percentile

3.2%

Higher net margin than 58% of similar nonprofits.

2014 filings • NTEE P • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

86th percentile

$153,108

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 3.3% of source-year revenue.

2014 filings • NTEE P • $1M-$5M nonprofits • Source year 2014

Asset Growth

51st percentile

2.8%

Faster asset growth than 51% of similar nonprofits.

2014 filings • NTEE P • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

38th percentile

-0.1%

Faster revenue growth than 38% of similar nonprofits.

2014 filings • NTEE P • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$2,458,755

Up $66,478 (+2.8%) from 2013

Net Assets

Up

$792,351

Up $148,466 (+23%) from 2013

Liabilities

Down

$1,666,404

Down $81,988 (-4.7%) from 2013

Revenue

Down

$4,667,275

Down $4,232 (-0.1%) from 2013

Expenses

Down

$4,518,809

Down $147,556 (-3.2%) from 2013

Net Income

Up

$148,466

Up $143,324 (+2787%) from 2013

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $2,427,776Liabilities 2010: $1,481,322Net Assets 2010: $946,4542010Assets 2011: $2,560,747Liabilities 2011: $1,707,108Net Assets 2011: $853,6392011Assets 2012: $2,445,121Liabilities 2012: $1,806,378Net Assets 2012: $638,7432012Assets 2013: $2,392,277Liabilities 2013: $1,748,392Net Assets 2013: $643,8852013Assets 2014: $2,458,755Liabilities 2014: $1,666,404Net Assets 2014: $792,3512014Assets 2015: $2,483,529Liabilities 2015: $1,607,219Net Assets 2015: $876,3102015Assets 2016: $2,582,737Liabilities 2016: $1,606,988Net Assets 2016: $975,7492016Assets 2017: $2,928,867Liabilities 2017: $1,535,397Net Assets 2017: $1,393,4702017Assets 2018: $2,863,677Liabilities 2018: $1,522,736Net Assets 2018: $1,340,9412018Assets 2019: $2,821,442Liabilities 2019: $1,468,046Net Assets 2019: $1,353,3962019Assets 2020: $2,740,146Liabilities 2020: $1,499,489Net Assets 2020: $1,240,6572020Assets 2021: $3,777,221Liabilities 2021: $1,590,757Net Assets 2021: $2,186,4642021Assets 2022: $4,621,100Liabilities 2022: $1,303,525Net Assets 2022: $3,317,5752022Assets 2023: $5,376,354Liabilities 2023: $1,535,595Net Assets 2023: $3,840,7592023Assets 2024: $5,440,753Liabilities 2024: $1,191,170Net Assets 2024: $4,249,5832024

Highlighted filing

2014

Assets$2,458,755
Liabilities$1,666,404
Net Assets$792,351

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $5,401,2482010Expenses 2011: $4,818,4032011Expenses 2012: $4,932,2072012Revenue 2013: $4,671,507Expenses 2013: $4,666,365Net Income 2013: $5,1422013Revenue 2014: $4,667,275Expenses 2014: $4,518,809Net Income 2014: $148,4662014Revenue 2015: $4,614,655Expenses 2015: $4,532,496Net Income 2015: $82,1592015Revenue 2016: $4,628,980Expenses 2016: $4,529,541Net Income 2016: $99,4392016Revenue 2017: $5,001,404Expenses 2017: $4,578,234Net Income 2017: $423,1702017Revenue 2018: $4,565,078Expenses 2018: $4,617,607Net Income 2018: -$52,5292018Revenue 2019: $4,730,341Expenses 2019: $4,723,052Net Income 2019: $7,2892019Revenue 2020: $3,005,611Expenses 2020: $3,125,115Net Income 2020: -$119,5042020Revenue 2021: $3,570,779Expenses 2021: $2,624,160Net Income 2021: $946,6192021Revenue 2022: $5,042,369Expenses 2022: $4,190,200Net Income 2022: $852,1692022Revenue 2023: $5,291,973Expenses 2023: $4,822,500Net Income 2023: $469,4732023Revenue 2024: $5,746,474Expenses 2024: $5,385,626Net Income 2024: $360,8482024

Highlighted filing

2014

Revenue$4,667,275
Expenses$4,518,809
Net Income$148,466
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jun 3, 2015
Return Version
2014v5.0
Gross Receipts
$4,777,459
Mission and Program Overview

Mission

The Rockland County YMCA (Young Men's Christian Association) is a volunteer driven association that welcomes all people to programs that enhance their health and well being, strengthen their personal and family relationship, and enrich their spirits, minds, and bodies.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,704,735$1,901,293▲ $196,558
Savings and Temporary Cash Investments$253,404$253,625▲ $221
Cash and Non-Interest-Bearing Accounts$251,208$153,586▼ $97,622
Accounts Receivable$97,051$68,621▼ $28,430
Prepaid Expenses and Deferred Charges$25,449$26,502▲ $1,053
Pledges and Grants Receivable$25,447$23,197▼ $2,250
Intangible Assets$18,233$10,941▼ $7,292
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Inventories for Sale or Use-$0-
Total Assets$2,392,277$2,458,755▲ $66,478
Other Assets Total$16,750$20,990▲ $4,240
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,053,533$946,533▼ $107,000
Deferred Revenue$433,750$406,483▼ $27,267
Accounts Payable and Accrued Expenses$252,054$303,533▲ $51,479
Other Liabilities$9,055$9,855▲ $800
Total Liabilities$1,748,392$1,666,404▼ $81,988
Net Assets / Fund Balance
Unrestricted Net Assets$259,429$425,498▲ $166,069
Permanently Rstr Net Assets$364,105$366,853▲ $2,748
Temporarily Rstr Net Assets$20,351--
Total Net Assets Fund Balance$643,885$792,351▲ $148,466
Total Liabilities and Net Assets / Fund Balance$2,392,277$2,458,755▲ $66,478

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,065,293$974,146$2,039,439
Buildings$583,232$1,360,629$1,943,861
Equipment$104,394$327,515$431,909
Land$148,374-$148,374

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$364,105$2,500▲ $248-$366,853
2013$356,555$7,375▲ $175-$364,105
2012$356,152-▲ $403-$356,555
2011$355,344-▲ $808-$356,152
2010$353,554-▲ $1,800-$250
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Charles R MazeChief Executive OfficerFT$142,108$11,000$153,108
Lorraine MackenzieChief Financial OfficerFT$96,624$15,500$112,124
Lucy ReedyVice Pres of Child Development-$99,886$11,947$111,833

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$242,120
Program Service Revenue
$4,409,284
Investment Income
$248
Other Revenue
$15,623
All Other Contributions
$89,932
Change in Net Assets
$148,466

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,667,275
Revenue Not Reported on Form 990
$394,530
Total Revenue per Audited Statements
$5,061,805
Total Revenue per Form 990
$4,667,275
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,269,492
Other Expenses$1,249,317
Total Fundraising Expense$39,445
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,921,940$448,971$18,087$2,388,998
Current Officers, Directors, Trustees, and Key Employees$312,873$71,807$3,911$388,591
Other Employee Benefits$196,920$73,142$7,091$277,153
All Other Expenses$194,252$27,986-$222,238
Payroll Taxes$176,491$36,543$1,716$214,750
Depreciation Depletion$151,293$13,547-$164,840
Other Expenses$76,464$4,830-$81,294
Fees for Services Other$18,328$48,618$8,261$75,207
Conferences and Meetings$27,806$24,513$15$52,334
Interest$39,761$9,123-$48,884
Occupancy$45,537--$45,537
Insurance$32,428$10,135$31$42,594
Advertising$27,470-$250$27,720
Office Expenses$13,973$2,228$83$16,284
Fees for Services Accounting-$11,000-$11,000
Total Functional Expenses$3,680,384$798,980$39,445$4,518,809

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,913,339
Expenses per Audited Statements$4,518,809
Total Expenses per Form 990$4,518,809
Expenses Not Reported on Form 990$394,530
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$13,216
Fundraising Direct Expenses$6,855
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Other$12,895$5,895$6,855$-960
Night of Magic$22,435$3,435-$3,435
Total Events$56,216$13,216$6,855$6,361
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deposits$9,855
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
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
Yes
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: Form 990 Review Process

Board treasurer and ceo review and approve 990 before it is filed.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Board members sign conflict of interest statements annually.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Board compares compensation to other local ymca's of similiar size and approves, annually.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Ymca of the usa conducts a survey of salaries of ymcas of similiar budgets. Rc ymca uses this survey to determine salaries. Board approves salary and documents in committee and board minutes.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

AVAILABLE UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Rockland County Ymca
EIN
13-1740513
Phone
8453580245
Address
35 SOUTH BROADWAY, NYACK, NY 10960

Signing Officer

Name
Charles Maze
Title
CEO
Signed
2015-06-03
Discuss with paid preparer
Yes

Organization Details

Formed
1891
Legal Domicile
Ny
Voting Board Members
20
Independent Board Members
20
Employees
342
Volunteers
159

Preparer

Firm
Berard & Associates CPAs PC
Address
44 Park Ave, Suffern, NY 10901
Preparer
Donalee R Berard
Phone
8453575668
Supplemental Narrative

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

For programs of the ymca or for donor specific purposes.

Part X : FIN48 Footnote

The Organization has adopted FASB ASC 740 Income Taxes. They must recognize the tax benefit associated with tax positions taken for tax return purposes when it is more likely than not the position will be sustained upon examination by a taxing authority. The implementation of ASC 740 has had no impact on the Organization. The Organization does not believe they have taken any material uncertain tax positions and, accordingly they have not recorded any liability for unrecognized tax benefits. The Organization has filed for and received income tax exemptions in the jurisdictions where required to do so. Additionally, it has filed Internal Revenue Service Form 990 informational returns, as required, and all other applicable returns in jurisdictions where so required. For the current year, there were no interest or penalties recorded or included in the statement of activities.

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IRS990/Desc0The Rockland County YMCA is able to accomplish its mission through 26 program sites and member services at its main building in Nyack.The Early Childhood Programs provide affordable child care for over 191 children at Ys Beginnings Pre-School in Suffern, and the Ys Beginnings Pre-School Program in Sloatsburg. In addition the YMCA operates the Childrens Center at the Family Court in New City, which served 934 children and 728 families during the 2014 year. The School Age Child Care Department operates before and after school child care programs in 16 sites. The program serves nearly 1,125 children in 4 school districts including Clarkstown, Ramapo Central, South Orangetown, and Nyack. It also offered a summer program for 46 youth at its main building in Nyack.The Aquatics Department provides a variety of programs including water exercise classes for older adults and those with disabilities, lifeguard training and swimming lessons. There are 697 children who are learning to swim at the YMCA progressive swim program and 140 adults who are participating in swim lessons or life guard certification courses.The Dance Department provides creative movement and dance classes for 247 youth to develop coordination and self confidence.The Fitness Department provides instruction on using strength and cardiovascular equipment and offers health enhancement classes for teens, adults and seniors to promote physical fitness and well being. Programs for youth and adults include fitness classes, karate and youth sports- including soccer, basketball, volley ball, tennis, fencing and rowing which develop skills and promote team work.. There are 23 small children in the Baby and Toddler program and 195 youths and 300 adults being served.The Youth Department operates a summer teen program for 25 teens and separate Girls and Boys Mentoring Programs for 25 teens. The YMCA conducts teen nights for 225 Middle School and High School students on select Saturday evenings.The Youth and Government Program had 66 teens participate in a legislative and judicial program to develop leadership skills, public speaking and promote good citizenship in cooperation with local high schools.North Rockland Program Department operates after school child care programs at 5 schools for 199 children in the K-7th grade in the North Rockland Central School District. We operated the Ys Beginnings Preschool at the Haverstraw Central Presbyterian Church, which served 14preschool children during the last half of the 2013-2014 school year. A summer camp was opened in Pomona which served 121 campers from K-6th grade.The North Rockland Community Partnership Program sponsored by a grant from the United Way had a positive impact on 573 people. The YMCA provided childcare for 204 children. There were 319 adults who took part in ESL classes by the Literacy Zone, parenting classes and computer classes at the Haverstraw Center. There were 50 teens who took part in life skills classes and after school basketball at the NRHS extension.The YMCA Membership Department is located at the Nyack facility which provides member services in the gymnasium, swimming pool, aerobic studio, fitness center and game room. The YMCA offers many activities that strengthen families such as, Family Fun Nights and Healthy Kids Day at its main facility.The YMCA serves 5,208 members and 1,811 program participant members. Fifty six percent of YMCA members are youth and teens. In 2014, 1,788 youth and 429 adults of low income families received $203,568 of financial assistance and program subsidies for membership and to take part in YMCA programs, thanks to generous contributions and public support. Financial assistance is available for those who can not afford to pay the full cost of membership or programs.
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IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt8Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt9Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt10Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt11Trustee
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IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director
IRS990/Form990PartVIISectionAGrp/TitleTxt16Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt17Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt18Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt19Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt20CHIEF FINANCIAL OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt21CHIEF EXECUTIVE OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt22VICE PRES OF CHILD DEVELOPMENT
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IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0The Rockland County YMCA (Young Men's Christian Association) is a volunteer driven association that welcomes all people to programs that enhance their health and well being, strengthen their personal and family relationship, and enrich their spirits, minds, and bodies.
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IRS990/OtherAssetsTotalGrp/EOYAmt020990
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IRS990/OtherExpensesGrp/Desc0PROGRAM SUPPLIES
IRS990/OtherExpensesGrp/Desc1UTILITIES
IRS990/OtherExpensesGrp/Desc2REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc3NATIONAL MEMBERSHIP
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt111534
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt24071
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt34830
IRS990/OtherExpensesGrp/ProgramServicesAmt0211668
IRS990/OtherExpensesGrp/ProgramServicesAmt1115477

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.44$1.19$4.25$5.75$5.39$0.36
2023Detailed filing. Detailed filing data is available for this year.$5.38$1.54$3.84$5.29$4.82$0.47
2022Detailed filing. Detailed filing data is available for this year.$4.62$1.30$3.32$5.04$4.19$0.85
2021Detailed filing. Detailed filing data is available for this year.$3.78$1.59$2.19$3.57$2.62$0.95
2020Detailed filing. Detailed filing data is available for this year.$2.74$1.50$1.24$3.01$3.13$0.12
2019Detailed filing. Detailed filing data is available for this year.$2.82$1.47$1.35$4.73$4.72$0.01
2018Detailed filing. Detailed filing data is available for this year.$2.86$1.52$1.34$4.57$4.62$0.05
2017Detailed filing. Detailed filing data is available for this year.$2.93$1.54$1.39$5.00$4.58$0.42
2016Detailed filing. Detailed filing data is available for this year.$2.58$1.61$0.98$4.63$4.53$0.10
2015Detailed filing. Detailed filing data is available for this year.$2.48$1.61$0.88$4.61$4.53$0.08
2014Detailed filing. Detailed filing data is available for this year.$2.46$1.67$0.79$4.67$4.52$0.15
2013Detailed filing. Detailed filing data is available for this year.$2.39$1.75$0.64$4.67$4.67$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.45$1.81$0.64$4.93
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.56$1.71$0.85$4.82
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.43$1.48$0.95$5.40