Civic Intelligence

Greater Canandaigua Family YMCA Inc

EIN 16-0755898 • 501(c)3 • Rochester, NY

Profile

The greater canandaigua family ymca, inc. Is a charitable, community service organization that includes all genders, ages, incomes, races, religions and abilities. The ymca is dedicated every day to fostering youth development, healthy living and social responsibility. Our mission is to put christian principles into practice through programs that build healthy spirit, mind and body for all. Asset development in our youth, healthy lifestyles, values, leadership and community involvement are key. The ymca pledges that no individual or family will be denied services due to an inabililty to pay. Volunteers serve as coaches, mentors, program leaders, instructors, policy makers and more. The ymca and its volunteers solicit funds on a regular basis in support of scholarhip assistance through the caring for kids fund.

444 E Main St 2nd FL Assoc OfficeRochester, NY 14604

www.canandaigua-ymca.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

69th percentile

0.38x

Higher debt load relative to assets than 69% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2022

Liabilities / Revenue

77th percentile

0.76x

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

501(c)3 • $10M-$25M nonprofits • Source year 2022

Net Margin

61st percentile

9.7%

Higher net margin than 61% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2022

Top Officer Pay

15th percentile

$0

Higher top officer pay than 15% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2022

Asset Growth

3rd percentile

-43%

Faster asset growth than 3% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Revenue Growth

93rd percentile

117%

Faster revenue growth than 93% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Assets

Down

$7,246,538

Down $5,390,614 (-43%) from 2021

Liabilities

Down

$2,758,848

Down $4,984,876 (-64%) from 2021

Net Assets

Down

$4,487,690

Down $405,738 (-8.3%) from 2021

Revenue

Up

$3,634,235

Up $1,961,772 (+117%) from 2021

Expenses

Up

$3,280,139

Up $450,424 (+16%) from 2021

Net Income

Up

$354,096

Up $1,511,348 (+131%) from 2021

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$20M$15M$10M$5.0M$0Assets 2011: $16,703,077Liabilities 2011: $9,580,306Net Assets 2011: $7,122,7712011Assets 2012: $16,228,236Liabilities 2012: $9,865,270Net Assets 2012: $6,362,9662012Assets 2013: $16,002,419Liabilities 2013: $9,436,085Net Assets 2013: $6,566,3342013Assets 2014: $16,041,141Liabilities 2014: $9,022,961Net Assets 2014: $7,018,1802014Assets 2015: $15,654,832Liabilities 2015: $8,749,137Net Assets 2015: $6,905,6952015Assets 2016: $14,827,637Liabilities 2016: $8,347,841Net Assets 2016: $6,479,7962016Assets 2017: $14,908,718Liabilities 2017: $8,395,450Net Assets 2017: $6,513,2682017Assets 2018: $14,578,969Liabilities 2018: $7,888,821Net Assets 2018: $6,690,1482018Assets 2019: $13,763,762Liabilities 2019: $7,725,942Net Assets 2019: $6,037,8202019Assets 2020: $12,627,491Liabilities 2020: $7,869,349Net Assets 2020: $4,758,1422020Assets 2021: $12,637,152Liabilities 2021: $7,743,724Net Assets 2021: $4,893,4282021Assets 2022: $7,246,538Liabilities 2022: $2,758,848Net Assets 2022: $4,487,6902022

Highlighted filing

2022

Assets$7,246,538
Liabilities$2,758,848
Net Assets$4,487,690

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$2.0M$0-$2.0MExpenses 2011: $2,994,6492011Expenses 2012: $3,100,0832012Expenses 2013: $3,050,4332013Revenue 2014: $2,997,752Expenses 2014: $3,074,476Net Income 2014: -$76,7242014Revenue 2015: $2,870,567Expenses 2015: $3,035,895Net Income 2015: -$165,3282015Revenue 2016: $2,854,055Expenses 2016: $3,043,916Net Income 2016: -$189,8612016Revenue 2017: $2,957,487Expenses 2017: $3,118,066Net Income 2017: -$160,5792017Revenue 2018: $2,746,479Expenses 2018: $3,062,880Net Income 2018: -$316,4012018Revenue 2019: $2,880,554Expenses 2019: $3,192,379Net Income 2019: -$311,8252019Revenue 2020: $3,108,128Expenses 2020: $3,390,639Net Income 2020: -$282,5112020Revenue 2021: $1,672,463Expenses 2021: $2,829,715Net Income 2021: -$1,157,2522021Revenue 2022: $3,634,235Expenses 2022: $3,280,139Net Income 2022: $354,0962022

Highlighted filing

2022

Revenue$3,634,235
Expenses$3,280,139
Net Income$354,096

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2021 to Mar 31, 2022
Signed
Sep 26, 2022
Return Version
2021v4.2
Gross Receipts
$10,884,716
Mission and Program Overview

Mission

The greater canandaigua family ymca, inc. Is a charitable, community service organization that includes all genders, ages, incomes, races, religions and abilities. The ymca is dedicated every day to fostering youth development, healthy living and social responsibility. Our mission is to put christian principles into practice through programs that build healthy spirit, mind and body for all. Asset development in our youth, healthy lifestyles, values, leadership and community involvement are key. The ymca pledges that no individual or family will be denied services due to an inabililty to pay. Volunteers serve as coaches, mentors, program leaders, instructors, policy makers and more. The ymca and its volunteers solicit funds on a regular basis in support of scholarhip assistance through the caring for kids fund.

The gcf ymca provides services promote wellness in spirit, mind and body.the greater canandaigua family ymca provides services which promote wellness in spirit, mind and body, to all interested individuals, regardless of ability to pay.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$7,211,235$6,875,820▼ $335,415
Investments in Publicly Traded Securities$4,144,062--
Savings and Temporary Cash Investments$693,845--
Intangible Assets$281,371--
Cash and Non-Interest-Bearing Accounts$241,654$168,635▼ $73,019
Accounts Receivable$53,935$19,331▼ $34,604
Prepaid Expenses and Deferred Charges$11,050$6,204▼ $4,846
Total Assets$12,637,152$7,246,538▼ $5,390,614
Other Assets Total$0$176,548▲ $176,548
Liabilities
Tax Exempt Bond Liabilities$6,600,000--
Other Liabilities$607,596$2,228,000▲ $1,620,404
Deferred Revenue$26,744$223,844▲ $197,100
Accounts Payable and Accrued Expenses$55,711$213,177▲ $157,466
Unsecured Notes Loans Payable$453,673$93,827▼ $359,846
Total Liabilities$7,743,724$2,758,848▼ $4,984,876
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,744,588$4,487,690▼ $256,898
Net Assets With Donor Restrictions$148,840$0▼ $148,840
Total Net Assets Fund Balance$4,893,428$4,487,690▼ $405,738
Total Liabilities and Net Assets / Fund Balance$12,637,152$7,246,538▼ $5,390,614

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,077,936$2,892,332$8,970,268
Leasehold Improvements$237,846$2,515,860$2,753,706
Equipment$537,971$576,318$1,114,289
Land$12,100-$12,100
Other Land Buildings$9,967$243$10,210
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jim RahmlowAudit Chair
Mark PrunoskeVice President
BILL O'HANLONBoard Member
Chris ColeBoard Member
Chuck PotterBoard Member
Dawn PrioloBoard Member
Dr Rob NyeBoard Member
Jamie FarrBoard Member
Karyl HammondBoard Member
Megan BradyBoard Member
Nanci BentleyBoard Member
Quinn SmithBoard Member
Jeff FriendChief Volunteer Officer
Steve SwartoutImmediate Past Chief Volun
Bill FugePast Chief Volunteer Offic
Gail HermanPast Chief Volunteer Offic
Jennifer KelleyPast Chief Volunteer Offic
Sally CrosiarSecretary
Dave MunnTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$232,167
Program Service Revenue
$1,487,013
Investment Income
$1,208,025
Other Revenue
$707,030
All Other Contributions
$132,484
Change in Net Assets
$354,096

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,634,235
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-759,834
Total Revenue per Audited Statements
$2,874,401
Total Revenue per Form 990
$3,634,235
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,900,501
Salaries, Compensation, and Employee Benefits$1,353,010
Grants and Similar Amounts Paid$26,628
Total Fundraising Expense$536
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$941,485$267,097-$1,208,582
Interest$563,222$62,580-$625,802
Depreciation Depletion$321,580$35,731-$357,311
Occupancy$264,795$10,174-$274,969
Fees for Services Management$168,300$56,700-$225,000
Fees for Services Other$47,855$83,376-$131,231
Payroll Taxes$62,850$9,641-$72,491
Other Employee Benefits$36,976$34,961-$71,937
Office Expenses$62,901$4,998-$67,899
Payments to Affiliates$42,924$3,280-$46,204
Grants to Domestic Individuals$26,628--$26,628
Fees for Services Accounting$10,098$3,402-$13,500
Fees for Service Investment Mgmnt Fees$9,450$3,184-$12,634
Advertising$10,638--$10,638
Fees for Services Legal$2,715$915-$3,630
Conferences and Meetings$1,606$1,606-$3,212
Travel$1,160$1,016-$2,176
Other Expenses$45,404$40,177$536$536
Total Functional Expenses$2,660,765$618,838$536$3,280,139

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,280,139
Total Expenses per Audited Statements$3,280,139
Total Expenses per Form 990$3,280,139
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Campaign$34,435---
Total Events$34,435---
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Third Party$2,200,000
Capital Leases$28,000
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 A, Line 6

The organization has members.

Form 990, Part VI, Section A, Line 7A

At each annual meeting, the board of directors, by a plurality of the votes cast, shall elect new directors to replace those whose terms are expiring to terms of three (3) years in duration.

Form 990, Part VI, Section B, Line 11B

Prior to filing the organization's form 990 tax return, it is first reviewed by the treasurer and finance committee and then reviewed by the board of directors.

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

Policy survey renewed annually - majority done at september meeting.

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

The executive committee reviews comparative data from the ymca of the usa when determining compensation.

Form 990, Part VI, Section C, Line 19

AVAILABLE UPON REQUEST.

FORM 990, PART VII:

In january 2020, the organization entered into a management agreement with a third party, ymca of greater rochester ("y-rochester"). Y-rochester will employ a director of operations, who will report to the y-rochester chief operating officer, but who will be responsible for oversight of the services being provided to the organization.

Filing and Contact Details

Filer

Filer Name
Greater Canandaigua Family Ymca Inc
EIN
16-0755898
Phone
5853946866
Address
32 NORTH MAIN STREET, CANANDAIGUA, NY 14424

Signing Officer

Name
Paul Lefrois Jr
Title
CFO
Phone
5853946866
Signed
2022-09-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Lefrois Jr
Formed
1904
Legal Domicile
Ny
Voting Board Members
19
Independent Board Members
19
Employees
184
Volunteers
19

Preparer

Firm
Efpr Group Cpas Pllc
Address
100 SOUTH CLINTON AVE SUITE 1500, ROCHESTER, NY 14604-1801
Preparer
Christopher Johnston
Phone
5854278900
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Gain on interest rate swap 384,996.

FORM 990, PART XII, LINE 2C:

This process has remained the same.

Financial Statement Notes

PART X, LINE 2:

The organization is exempt from federal income tax under section 501(c)(3) of the internal revenue code. However, income from certain activities not directly related to the organizations tax-exempt purpose is subject to taxation as unrelated business income. In accordance with asc 740-10-50, accounting for uncertainty in income taxes, the organization recognizes the tax benefits from uncertain tax positions only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities. Management believes that the organization is currently operating in compliance with the applicable requirements of the internal revenue code. Therefore, no liability for unrecognized tax benefits has been included on the organization's financial statements. The exempt organization's informational returns are subject to audit by various taxing authorities.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Gain on interest rate swap

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IRS990/MissionDesc0THE GREATER CANANDAIGUA FAMILY YMCA, INC. IS A CHARITABLE, COMMUNITY SERVICE ORGANIZATION THAT INCLUDES ALL GENDERS, AGES, INCOMES, RACES, RELIGIONS AND ABILITIES. THE YMCA IS DEDICATED EVERY DAY TO FOSTERING YOUTH DEVELOPMENT, HEALTHY LIVING AND SOCIAL RESPONSIBILITY. OUR MISSION IS TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL. ASSET DEVELOPMENT IN OUR YOUTH, HEALTHY LIFESTYLES, VALUES, LEADERSHIP AND COMMUNITY INVOLVEMENT ARE KEY. THE YMCA PLEDGES THAT NO INDIVIDUAL OR FAMILY WILL BE DENIED SERVICES DUE TO AN INABILILTY TO PAY. VOLUNTEERS SERVE AS COACHES, MENTORS, PROGRAM LEADERS, INSTRUCTORS, POLICY MAKERS AND MORE. THE YMCA AND ITS VOLUNTEERS SOLICIT FUNDS ON A REGULAR BASIS IN SUPPORT OF SCHOLARHIP ASSISTANCE THROUGH THE CARING FOR KIDS FUND.
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IRS990/PrincipalOfficerNm0PAUL LEFROIS JR
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IRS990/ProgramServiceRevenueGrp/Desc0HEALTHY LIVING
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IRS990/ProgSrvcAccomActy2Grp/Desc0YOUTH DEVELOPMENT - OUR YMCA IS COMMITTED TO NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN. WE BELIEVE ALL KIDS HAVE GREAT POTENTIAL AND 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. OUR YMCA PROGRAMS, SUCH AS CHILDCARE, PRE-SCHOOL, YOUTH SPORTS, SWIM LESSONS, AND DAY CAMPS, OFFER A RANGE OF EXPERIENCES THAT ENRICH SOCIAL-EMOTIONAL, COGNITIVE AND PHYSICAL GROWTH. IN FISCAL YEAR 2021-2022, THE GREATER CANANDAIGUA FAMILY YMCA PROVIDED SUBSIDIES AND DIRECT FINANCIAL ASSISTANCE OF $9,221 THAT MAKE PARTICIPATION POSSIBLE FOR THE YOUNG PEOPLE WE ENGAGE.
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IRS990/ProgSrvcAccomActy3Grp/Desc0SOCIAL RESPONSIBILITY - OUR YMCA GIVES BACK AND SUPPORTS OUR NEIGHBORS. WE HAVE BEEN LISTENING AND RESPONDING TO OUR COMMUNITY'S MOST CRITICAL SOCIAL NEEDS. Y PROGRAMS SUCH AS PARKINSON'S, COMMUNITY BLOOD PRESSURE SCREENING, FREE FLU CLINICS, SUBSIDIZED CHILDCARE AND AOA LUNCH AND LEARNS, ARE EXAMPLES OF HOW WE DELIVER EDUCATION, TRAINING AND SUPPORT THAT EMPOWERS OUR NEIGHBORS TO EFFECT CHANGE, BRIDGE GAPS AND OVERCOME OBSTACLES. WE ENGAGE YMCA MEMBERS, PARTICIPANTS AND VOLUNTEERS IN ACTIVITIES THAT STRENGTHEN OUR COMMUNITY AND PAVE THE WAY FOR FUTURE GENERATIONS TO THRIVE.
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