Civic Intelligence

Lower Macungie Youth Association

990 • Fiscal year 2013 • EIN 23-1997872

Jan 01, 2013 to Dec 31, 2013 • Filed on Aug 14, 2014

Organization ProfileWWW.LMYA.ORG
6900 Hamilton BoulevardRoom/Suite Pmb17418087-9100

(215) 642-0695

Siviq Scores

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

Liabilities / Assets

37th percentile

0.01x

Higher debt load relative to assets than 37% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

33rd percentile

0.01x

Higher debt load relative to revenue than 33% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Net Margin

36th percentile

-1.2%

Higher net margin than 36% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Asset Growth

30th percentile

-3.0%

Faster asset growth than 30% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

64th percentile

13%

Faster revenue growth than 64% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Balance Sheet
Liabilities / Assets37th percentile

Assets

Down

$291,139

Down $9,142 (-3.0%) from 2012

Net Assets

Down

$287,511

Down $6,265 (-2.1%) from 2012

Liabilities

Down

$3,628

Down $2,877 (-44%) from 2012

Revenue And Expenses
Liabilities / Revenue33rd percentileNet Margin36th percentile

Revenue

Up

$523,018

Up $59,564 (+13%) from 2012

Expenses

Up

$529,283

Up $60,759 (+13%) from 2012

Net Income

Down

-$6,265

Down $1,195 (-24%) from 2012

Historical Trend

Balance Sheet Trend

Asset Growth30th percentile

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

$600K$400K$200K$0Assets 2011: $300,488Liabilities 2011: $1,642Net Assets 2011: $298,8462011Assets 2012: $300,281Liabilities 2012: $6,505Net Assets 2012: $293,7762012Assets 2013: $291,139Liabilities 2013: $3,628Net Assets 2013: $287,5112013Assets 2014: $188,927Liabilities 2014: $881Net Assets 2014: $188,0462014Assets 2015: $207,991Liabilities 2015: $569Net Assets 2015: $207,4222015Assets 2016: $249,700Liabilities 2016: $2,180Net Assets 2016: $247,5202016Assets 2017: $307,015Liabilities 2017: $6,283Net Assets 2017: $300,7322017Assets 2018: $302,996Liabilities 2018: $9,455Net Assets 2018: $293,5412018Assets 2019: $330,404Liabilities 2019: $11,634Net Assets 2019: $318,7702019Assets 2020: $304,474Liabilities 2020: $11,632Net Assets 2020: $292,8422020Assets 2021: $447,110Liabilities 2021: $12,220Net Assets 2021: $434,8902021Assets 2022: $433,200Liabilities 2022: $12,805Net Assets 2022: $420,3952022Assets 2023: $408,013Liabilities 2023: $13,384Net Assets 2023: $394,6292023Assets 2024: $350,143Liabilities 2024: $11,857Net Assets 2024: $338,2862024

Highlighted filing

2013

Assets$291,139
Liabilities$3,628
Net Assets$287,511
Open 2013 Filing

Operations Trend

Revenue Growth64th percentile

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $430,456Expenses 2011: $392,567Net Income 2011: $37,8892011Revenue 2012: $463,454Expenses 2012: $468,524Net Income 2012: -$5,0702012Revenue 2013: $523,018Expenses 2013: $529,283Net Income 2013: -$6,2652013Revenue 2014: $446,232Expenses 2014: $465,336Net Income 2014: -$19,1042014Revenue 2015: $459,598Expenses 2015: $440,222Net Income 2015: $19,3762015Revenue 2016: $438,545Expenses 2016: $398,447Net Income 2016: $40,0982016Revenue 2017: $491,421Expenses 2017: $438,084Net Income 2017: $53,3372017Revenue 2018: $393,533Expenses 2018: $400,724Net Income 2018: -$7,1912018Revenue 2019: $494,732Expenses 2019: $469,503Net Income 2019: $25,2292019Revenue 2020: $191,566Expenses 2020: $217,494Net Income 2020: -$25,9282020Revenue 2021: $550,571Expenses 2021: $408,525Net Income 2021: $142,0462021Revenue 2022: $479,564Expenses 2022: $494,059Net Income 2022: -$14,4952022Revenue 2023: $542,488Expenses 2023: $567,004Net Income 2023: -$24,5162023Revenue 2024: $585,424Expenses 2024: $641,767Net Income 2024: -$56,3432024

Highlighted filing

2013

Revenue$523,018
Expenses$529,283
Net Income-$6,265
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Aug 14, 2014
Return Version
2013v3.1
Gross Receipts
$523,018
Mission and Program Overview

Mission

Youth sports programs to promote fellowship and sportsmanship in the community open to all boys and girls living within the geographical area covered by lower macungie township

YOUTH SPORTS PROGRAMS

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$100,339$142,480▲ $42,141
Inventories for Sale or Use$172,585$138,065▼ $34,520
Cash and Non-Interest-Bearing Accounts$25,407$9,478▼ $15,929
Land, Buildings, and Equipment, Net$1,950$1,116▼ $834
Total Assets$300,281$291,139▼ $9,142
Liabilities
Accounts Payable and Accrued Expenses$6,505$3,628▼ $2,877
Total Liabilities$6,505$3,628▼ $2,877
Net Assets / Fund Balance
Unrestricted Net Assets$293,776$287,511▼ $6,265
Total Net Assets Fund Balance$293,776$287,511▼ $6,265
Total Liabilities and Net Assets / Fund Balance$300,281$291,139▼ $9,142

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,116$108,657$109,773
Compensation and Service Providers
Top Officer Pay49th percentile

Board Members and Trustees

NameTitle
Attached List of DirectorsBoard of Director
Revenue and Support

Revenue Composition

Contributions and Grants
$84,550
Program Service Revenue
$438,327
Investment Income
$141
Other Revenue
$0
All Other Contributions
$22,524
Change in Net Assets
$-6,265
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$500,973
Salaries, Compensation, and Employee Benefits$28,310
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$119,509$5,796-$125,305
Other Expenses$71,980--$71,980
Insurance$28,832$1,863-$30,695
Other Salaries and Wages-$26,008-$26,008
Advertising$5,181--$5,181
Office Expenses-$3,590-$3,590
Occupancy-$3,325-$3,325
Payroll Taxes-$2,302-$2,302
Information Technology-$1,840-$1,840
Fees for Services Accounting-$1,000-$1,000
Depreciation Depletion$834--$834
Total Functional Expenses$483,559$45,724$0$529,283
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

“The parents of the children participating, plus certain volunteers and existing board members, elect members to the board and the various committees. The committees report to the board.”

Form 990, Page 6, Part VI, Line 7B

“Members may be present at the open meetings of the board. See line 7a.”

Form 990, Page 6, Part VI, Line 11B

“The treasurer presents the form 990 to the board for review and discussion before filing.”

Form 990, Page 6, Part VI, Line 12C

“The board is aware of all affiliations through work, etc. Of all board and committee members.”

Form 990, Page 6, Part VI, Line 19

“All governing documents, including the conflict of interest policy and annual financial statements, are maintained by the board and made available upon request.”

Filing and Contact Details

Filer

EIN
23-1997872
Phone
2156420695

Signing Officer

Name
Scott Aquila
Title
President
Phone
2156420695
Signed
2014-08-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Aquila
Formed
1975
Legal Domicile
Pa
Voting Board Members
14
Independent Board Members
14
Employees
1
Volunteers
200

Preparer

Preparer
Louis J Lemaster
Phone
6108218580
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

“Coaches and assistant coaches, coordinators, and other team support provided by volunteers.”

Form 990, Part IX, Line 24E

“League/tournament fees 49,998 0 0 clinics 32,791 0 0 field/facilities access 12,420 0 0 paypal and other fees 10,517 0 0 sports awards 7,274 0 0 volunteer recognition 0 5,726 0 first aid supplies 4,634 0 0 background checks 1,875 0 0 strategic planning 0 70 0”

Raw XML Appendix330 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COACHES AND ASSISTANT COACHES, COORDINATORS, AND OTHER TEAM SUPPORT PROVIDED BY VOLUNTEERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE PARENTS OF THE CHILDREN PARTICIPATING, PLUS CERTAIN VOLUNTEERS AND EXISTING BOARD MEMBERS, ELECT MEMBERS TO THE BOARD AND THE VARIOUS COMMITTEES. THE COMMITTEES REPORT TO THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS MAY BE PRESENT AT THE OPEN MEETINGS OF THE BOARD. SEE LINE 7A.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE TREASURER PRESENTS THE FORM 990 TO THE BOARD FOR REVIEW AND DISCUSSION BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD IS AWARE OF ALL AFFILIATIONS THROUGH WORK, ETC. OF ALL BOARD AND COMMITTEE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL GOVERNING DOCUMENTS, INCLUDING THE CONFLICT OF INTEREST POLICY AND ANNUAL FINANCIAL STATEMENTS, ARE MAINTAINED BY THE BOARD AND MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6LEAGUE/TOURNAMENT FEES 49,998 0 0 CLINICS 32,791 0 0 FIELD/FACILITIES ACCESS 12,420 0 0 PAYPAL AND OTHER FEES 10,517 0 0 SPORTS AWARDS 7,274 0 0 VOLUNTEER RECOGNITION 0 5,726 0 FIRST AID SUPPLIES 4,634 0 0 BACKGROUND CHECKS 1,875 0 0 STRATEGIC PLANNING 0 70 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 24E
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IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0300281
IRS990/TotalAssetsEOYAmt0291139
IRS990/TotalAssetsGrp/BOYAmt0300281
IRS990/TotalAssetsGrp/EOYAmt0291139
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt084550
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt045724
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0483559
IRS990/TotalFunctionalExpensesGrp/TotalAmt0529283
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06505
IRS990/TotalLiabilitiesEOYAmt03628
IRS990/TotalLiabilitiesGrp/BOYAmt06505
IRS990/TotalLiabilitiesGrp/EOYAmt03628
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0293776
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0287511
IRS990/TotalProgramServiceExpensesAmt0483559
IRS990/TotalProgramServiceRevenueAmt0438327
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0438468
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0523018
IRS990/TotalVolunteersCnt0200
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0300281
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0291139
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0293776
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0287511
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine106707 MINK ROAD
IRS990/USAddress/City0MACUNGIE
IRS990/USAddress/State0PA
IRS990/USAddress/ZIPCode018062
IRS990/VotingMembersGoverningBodyCnt014
IRS990/VotingMembersIndependentCnt014
IRS990/WebsiteAddressTxt0WWW.LMYA.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SCOTT AQUILA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02156420695
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-08-14
ReturnHeader/Filer/BusinessName/BusinessNameLine10LOWER MACUNGIE YOUTH ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0LOWE
ReturnHeader/Filer/EIN0231997872
ReturnHeader/Filer/PhoneNum02156420695
ReturnHeader/Filer/USAddress/AddressLine106900 HAMILTON BOULEVARD
ReturnHeader/Filer/USAddress/AddressLine20ROOM/SUITE PMB174
ReturnHeader/Filer/USAddress/City0TREXLERTOWN
ReturnHeader/Filer/USAddress/State0PA
ReturnHeader/Filer/USAddress/ZIPCode0180879100
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0232426656
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10BUCKNO LISICKY & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10645 HAMILTON ST SUITE 204
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0ALLENTOWN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0181012108
ReturnHeader/PreparerPersonGrp/PhoneNum06108218580
ReturnHeader/PreparerPersonGrp/PreparationDt02014-08-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LOUIS J LEMASTER
ReturnHeader/ReturnTs02014-08-13T07:54:17-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

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Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$291,139
Liabilities
$3,628
Net assets
$287,511
Revenue
$523,018
Expenses
$529,283
Net income
-$6,265
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.50$0.12$3.38$5.85$6.42$0.56
2023Detailed filing. Detailed filing data is available for this year.$4.08$0.13$3.95$5.42$5.67$0.25
2022Detailed filing. Detailed filing data is available for this year.$4.33$0.13$4.20$4.80$4.94$0.14
2021Detailed filing. Detailed filing data is available for this year.$4.47$0.12$4.35$5.51$4.09$1.42
2020Detailed filing. Detailed filing data is available for this year.$3.04$0.12$2.93$1.92$2.17$0.26
2019Detailed filing. Detailed filing data is available for this year.$3.30$0.12$3.19$4.95$4.70$0.25
2018Detailed filing. Detailed filing data is available for this year.$3.03$0.09$2.94$3.94$4.01$0.07
2017Detailed filing. Detailed filing data is available for this year.$3.07$0.06$3.01$4.91$4.38$0.53
2016Detailed filing. Detailed filing data is available for this year.$2.50$0.02$2.48$4.39$3.98$0.40
2015Detailed filing. Detailed filing data is available for this year.$2.08$0.01$2.07$4.60$4.40$0.19
2014Detailed filing. Detailed filing data is available for this year.$1.89$0.01$1.88$4.46$4.65$0.19
2013Detailed filing. Detailed filing data is available for this year.$2.91$0.04$2.88$5.23$5.29$0.06
2012Summary only. Only limited summary data is available for this year.$3.00$0.07$2.94$4.63$4.69$0.05
2011Summary only. Only limited summary data is available for this year.$3.00$0.02$2.99$4.30$3.93$0.38