Civic Intelligence

Rockland County YMCA

990 • Fiscal year 2022 • EIN 13-1740513

Jan 01, 2022 to Dec 31, 2022 • Filed on May 31, 2023

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

58th percentile

0.28x

Higher debt load relative to assets than 58% of similar nonprofits.

2022 filings • NTEE P • $5M-$10M nonprofits • Source year 2022

Liabilities / Revenue

61st percentile

0.26x

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

2022 filings • NTEE P • $5M-$10M nonprofits • Source year 2022

Net Margin

73rd percentile

17%

Higher net margin than 73% of similar nonprofits.

2022 filings • NTEE P • $5M-$10M nonprofits • Source year 2022

Top Officer Pay

54th percentile

$145,790

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

2022 filings • NTEE P • $5M-$10M nonprofits • Source year 2022

Asset Growth

77th percentile

22%

Faster asset growth than 77% of similar nonprofits.

2022 filings • NTEE P • $5M-$10M nonprofits • Annualized from 2021 to 2022

Revenue Growth

81st percentile

41%

Faster revenue growth than 81% of similar nonprofits.

2022 filings • NTEE P • $5M-$10M nonprofits • Annualized from 2021 to 2022

Assets

Up

$4,621,100

Up $843,879 (+22%) from 2021

Net Assets

Up

$3,317,575

Up $1,131,111 (+52%) from 2021

Liabilities

Down

$1,303,525

Down $287,232 (-18%) from 2021

Revenue

Up

$5,042,369

Up $1,471,590 (+41%) from 2021

Expenses

Up

$4,190,200

Up $1,566,040 (+60%) from 2021

Net Income

Down

$852,169

Down $94,450 (-10.0%) from 2021

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

2022

Assets$4,621,100
Liabilities$1,303,525
Net Assets$3,317,575

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

2022

Revenue$5,042,369
Expenses$4,190,200
Net Income$852,169
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
May 31, 2023
Return Version
2022v5.0
Gross Receipts
$5,179,553
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
Cash and Non-Interest-Bearing Accounts$885,190$1,467,417▲ $582,227
Land, Buildings, and Equipment, Net$1,303,905$1,287,613▼ $16,292
Investments in Publicly Traded Securities$787,114$1,208,446▲ $421,332
Savings and Temporary Cash Investments$252,455$328,654▲ $76,199
Accounts Receivable$485,072$269,742▼ $215,330
Prepaid Expenses and Deferred Charges$30,142$28,450▼ $1,692
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$3,777,221$4,621,100▲ $843,879
Other Assets Total$33,343$30,778▼ $2,565
Liabilities
Mortgage Notes Payable Secured by Investment Property$793,043$747,704▼ $45,339
Deferred Revenue$612,299$350,163▼ $262,136
Accounts Payable and Accrued Expenses$176,800$197,043▲ $20,243
Other Liabilities$8,615$8,615→ $0
Total Liabilities$1,590,757$1,303,525▼ $287,232
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,186,464$3,315,140▲ $1,128,676
Net Assets With Donor Restrictions-$2,435-
Total Net Assets Fund Balance$2,186,464$3,317,575▲ $1,131,111
Total Liabilities and Net Assets / Fund Balance$3,777,221$4,621,100▲ $843,879

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,101,496$1,797,176$2,898,672
Buildings-$396,200$396,200
Equipment$30,243$141,302$171,545
Land$148,374-$148,374
Other Land Buildings$7,500-$7,500
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Philip DonnellyChief Executive OfficerFT$116,115$29,675$145,790
Lorraine MackenzieCFOFT$94,568$24,387$118,955
Charles R MazeCEOFT$18,285$3,227$21,512
Randi HertzmanCFOFT$18,173$1,644$19,817

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,254,876
Program Service Revenue
$3,774,485
Investment Income
$18,519
Other Revenue
$-5,511
All Other Contributions
$36,303
Change in Net Assets
$852,169

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,042,163
Revenue Not Reported on Financial Statements
$206
Revenue Not Reported on Form 990
$370,582
Total Revenue per Audited Statements
$5,412,745
Total Revenue per Form 990
$5,042,369
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,835,359
Other Expenses$1,354,841
Total Fundraising Expense$17,772
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,038,048$169,181$15,884$2,223,113
All Other Expenses$245,376$190,336$526$436,238
Current Officers, Directors, Trustees, and Key Employees$83,651$222,424-$306,075
Payroll Taxes$157,204$13,878$1,269$172,351
Other Employee Benefits$94,995$38,732$93$133,820
Other Expenses$85,836$16,261-$102,097
Depreciation Depletion-$86,699-$86,699
Occupancy$69,704--$69,704
Interest-$31,372-$31,372
Insurance$16,448$11,954-$28,402
Office Expenses$11,736$6,277-$18,013
Advertising$6,251$4,017-$10,268
Fees for Service Investment Mgmnt Fees-$206-$206
Total Functional Expenses$3,372,360$800,068$17,772$4,190,200

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,281,634
Total Expenses per Form 990$4,190,200
Expenses per Audited Statements$4,189,994
Expenses Not Reported on Form 990$91,640
Expenses Not Reported on Financial Statements$206
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$46,245
Fundraising Direct Expenses$45,544
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Night of Magic$56,854$27,854$30,638$-2,784
Golf Tournament$28,391$18,391$14,906$3,485
Total Events$85,245$46,245$45,544$701
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
Deposit$8,615
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 35% controlled entity
No
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, Part VI, Section B, Line 11B

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

Form 990, Part VI, Section B, Line 12C

Board members sign conflict of interest statements annually. Executive assistant compiles the result. Potential conflicts of interest are brought to ceo and board chair who then would bring it to the attention of the board of directors and/or the executive committee to resolve the conflict accordingly in compliance their conflict of interest policy.

Form 990, Part VI, Section B, Line 15A

The executive committee annually reveiws performance of ceo and compensation to other ymca's of similiar size from ymca usa and approves.

Form 990, Part VI, Section C, Line 19

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
Philip Donnelly
Title
CEO
Signed
2023-05-31
Discuss with paid preparer
Yes

Organization Details

Formed
1891
Legal Domicile
Ny
Voting Board Members
20
Independent Board Members
20
Employees
268
Volunteers
57

Preparer

Firm
Berard & Associates Cpas Pc
Address
44 PARK AVE, SUFFERN, NY 10901
Preparer
Donalee R Berard
Phone
8453575668
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

BAD DEBT EXPENSE: Column (A) - Total = $205; Column (B) - Program Services = $0; Column (C) - Management & General = $205; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

CONTRACTUAL WORKERS: Column (A) - Total = $27561; Column (B) - Program Services = $27561; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

EQUIPMENT LEASE & RENTAL: Column (A) - Total = $56523; Column (B) - Program Services = $43868; Column (C) - Management & General = $12129; Column (D) - Fundraising = $526

Form 990, Part IX, Line 24E

FINANCING FEES: Column (A) - Total = $71909; Column (B) - Program Services = $0; Column (C) - Management & General = $71909; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

INCOME TAXES: Column (A) - Total = $275; Column (B) - Program Services = $0; Column (C) - Management & General = $275; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

MISCELLANEOUS: Column (A) - Total = $1264; Column (B) - Program Services = $0; Column (C) - Management & General = $1264; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

NATIONAL MEMBERSHIP: Column (A) - Total = $80758; Column (B) - Program Services = $80758; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

PROFESSIONAL FEES: Column (A) - Total = $94992; Column (B) - Program Services = $37069; Column (C) - Management & General = $57923; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

PUBLIC POLICY MEMBERSHIP: Column (A) - Total = $5936; Column (B) - Program Services = $0; Column (C) - Management & General = $5936; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

REAL ESTATE TAXES: Column (A) - Total = $25154; Column (B) - Program Services = $0; Column (C) - Management & General = $25154; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

TELEPHONE: Column (A) - Total = $33364; Column (B) - Program Services = $29720; Column (C) - Management & General = $3644; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

TRAINING: Column (A) - Total = $38297; Column (B) - Program Services = $26400; Column (C) - Management & General = $11897; Column (D) - Fundraising = $0

Financial Statement Notes

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Rental expense shown gross on financials $91640

Part XII, Line 2D: Other expenses and losses per audited F/S

Rental shown gross financial statement $91640

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IRS990/Desc0YOUTH DEVELOPMENT - Our YMCA is committed to nurturing the potential of every child and teen. We believe that all kids deserve the opportunity to discover who they are and what they can achieve. That is why we help young people cultivate the values, skills and relationships that lead to positive behaviors, better health and educational achievement.The Early Childhood Programs provided affordable childcare for 75 children at Ys Beginnings Pre-School in Suffern. The School Age Child Care Department operated before and after-school childcare programs in 17 sites during the period September through December. The program served 1,134 children in 6 school districts including Clarkstown, Suffern, South Orangetown, Nyack and North Rockland. A Schools Out program served 86 children at the West Haverstraw Community Center.Several summer camps were operated in county. The one in Pomona served 216 campers from K-6th grade and 7 teens. A second program at its main building in Nyack served 70 youth.The Youth and Government Program had 142 teens participating in a legislative and judicial program to develop leadership skills, public speaking and promote good citizenship in cooperation with local high schools.There were 469 children who learned to swim at the YMCA progressive swim program. Fitness programs for 187 youth and teens included soccer, basketball, tennis, and fencing,which develop skills and promote teamwork.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0CHIEF EXECUTIVE OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt1CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt2CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt3CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt12Officer
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director
IRS990/Form990PartVIISectionAGrp/TitleTxt17Director
IRS990/Form990PartVIISectionAGrp/TitleTxt18Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt19Director
IRS990/Form990PartVIISectionAGrp/TitleTxt20Director
IRS990/Form990PartVIISectionAGrp/TitleTxt21Director
IRS990/Form990PartVIISectionAGrp/TitleTxt22Treasurer
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IRS990/FormationYr01891
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IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
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/OtherExpensesGrp/Desc0IN KIND RENT
IRS990/OtherExpensesGrp/Desc1PROGRAM SUPPLIES
IRS990/OtherExpensesGrp/Desc2REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc3UTILITIES
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IRS990/OtherExpensesGrp/ProgramServicesAmt299328
IRS990/OtherExpensesGrp/ProgramServicesAmt385836
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IRS990/OtherRevenueMiscGrp/Desc0Federal Employee Retention Cre
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt11609
IRS990/OtherRevenueTotalAmt02945
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt015884

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