Civic Intelligence

Young Mens Christian Association Of

EIN 24-0795635 • 501(c)3 • Bethlehem, PA

Profile

The bethlehem ymca is a charitable, community service organization that welcomes men, women and children of all ages, abilities, incomes, races, and religions. The ymca is dedicated to building strong kids, strong families and a strong community by putting christian principles into practice through programs that promote healthy lifestyles, strong values, leadership development, community interaction and cultural understanding. It is our mission to be the community leader in enhancing family life, healthy and fit lifestyles, and opportunities for children and youth through programs that develop life skills, and to provide a safe, affordable residence for single adults. They offer membership and program opportunities to all citizens and scholarships to allow everyone to develop and improve their physical, mental and spiritual health. The ymca partners with the united way and local school districts in its efforts.

430 E Broad StreetBethlehem, PA 18018-6340

www.ymcabethlehem.net

Siviq Scores

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

Liabilities / Assets

91st percentile

0.85x

Higher debt load relative to assets than 91% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

91st percentile

1.42x

Higher debt load relative to revenue than 91% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

75th percentile

22%

Higher net margin than 75% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

32nd percentile

-2.2%

Faster asset growth than 32% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

4th percentile

-59%

Faster revenue growth than 4% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Down

$1,398,862

Down $30,891 (-2.2%) from 2014

Liabilities

Down

$1,192,642

Down $218,426 (-15%) from 2014

Net Assets

Up

$206,220

Up $187,535 (+1004%) from 2014

Revenue

Down

$842,737

Down $1,216,553 (-59%) from 2014

Expenses

Down

$655,204

Down $1,654,048 (-72%) from 2014

Net Income

Up

$187,533

Up $437,495 (+175%) from 2014

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,997,394Liabilities 2011: $1,741,405Net Assets 2011: $255,9892011Assets 2012: $1,883,027Liabilities 2012: $1,479,433Net Assets 2012: $403,5942012Assets 2013: $1,545,638Liabilities 2013: $1,278,128Net Assets 2013: $267,5102013Assets 2014: $1,429,753Liabilities 2014: $1,411,068Net Assets 2014: $18,6852014Assets 2015: $1,398,862Liabilities 2015: $1,192,642Net Assets 2015: $206,2202015

Highlighted filing

2015

Assets$1,398,862
Liabilities$1,192,642
Net Assets$206,220

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $2,721,5552011Expenses 2012: $2,211,3782012Revenue 2013: $2,217,674Expenses 2013: $2,352,943Net Income 2013: -$135,2692013Revenue 2014: $2,059,290Expenses 2014: $2,309,252Net Income 2014: -$249,9622014Revenue 2015: $842,737Expenses 2015: $655,204Net Income 2015: $187,5332015

Highlighted filing

2015

Revenue$842,737
Expenses$655,204
Net Income$187,533

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Aug 3, 2016
Return Version
2015v2.1
Gross Receipts
$854,176
Mission and Program Overview

Mission

The bethlehem ymca is a charitable, community service organization that welcomes men, women and children of all ages, abilities, incomes, races, and religions. The ymca is dedicated to building strong kids, strong families and a strong community by putting christian principles into practice through programs that promote healthy lifestyles, strong values, leadership development, community interaction and cultural understanding. It is our mission to be the community leader in enhancing family life, healthy and fit lifestyles, and opportunities for children and youth through programs that develop life skills, and to provide a safe, affordable residence for single adults. They offer membership and program opportunities to all citizens and scholarships to allow everyone to develop and improve their physical, mental and spiritual health. The ymca partners with the united way and local school districts in its efforts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$846,431$805,040▼ $41,391
Accounts Receivable$244,275$223,821▼ $20,454
Cash and Non-Interest-Bearing Accounts$105,971$132,968▲ $26,997
Investments in Publicly Traded Securities$72,197$72,115▼ $82
Savings and Temporary Cash Investments$37,618$37,626▲ $8
Prepaid Expenses and Deferred Charges$7,297$11,328▲ $4,031
Total Assets$1,429,753$1,398,862▼ $30,891
Other Assets Total$115,964$115,964→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$711,744$696,815▼ $14,929
Unsecured Notes Loans Payable$223,561$219,561▼ $4,000
Other Liabilities$115,964$115,964→ $0
Deferred Revenue$77,546$85,921▲ $8,375
Accounts Payable and Accrued Expenses$282,253$74,381▼ $207,872
Total Liabilities$1,411,068$1,192,642▼ $218,426
Net Assets / Fund Balance
Temporarily Rstr Net Assets$239,092$250,520▲ $11,428
Permanently Rstr Net Assets$186,524$187,579▲ $1,055
Unrestricted Net Assets$-406,931$-231,879▲ $175,052
Total Net Assets Fund Balance$18,685$206,220▲ $187,535
Total Liabilities and Net Assets / Fund Balance$1,429,753$1,398,862▼ $30,891

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$772,016$3,088,989$3,861,005
Other Land Buildings$3,024$1,066,884$1,069,908
Land$30,000-$30,000
Other Assets Org$115,964--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$187,661-▲ $16-$187,579
2014$186,909-▲ $1,172-$187,661
2013$186,891-▲ $444-$186,909
2012$346,585-▲ $104$159,798$186,891
2011$398,115-▼ $1,909$49,621$346,585
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$227,855
Program Service Revenue
$467,813
Investment Income
$23
Other Revenue
$147,046
All Other Contributions
$68,590
Change in Net Assets
$187,533

Audited Revenue Reconciliation

Revenue per Audited Statements
$842,737
Revenue Not Reported on Form 990
$1
Total Revenue per Audited Statements
$842,738
Total Revenue per Form 990
$842,737
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$333,818
Salaries, Compensation, and Employee Benefits$321,386
Total Fundraising Expense$12,508
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$221,146$30,282$1,594$253,022
Occupancy$1,066$90,876$4,783$96,725
Depreciation Depletion$72,798$13,795$726$87,319
Fees for Services Other$510$42,348$2,229$45,087
Payroll Taxes$29,072$5,168$272$34,512
Other Employee Benefits$32,560$1,227$65$33,852
Insurance-$13,957$735$14,692
Interest-$12,315$648$12,963
Payments to Affiliates$120$10,770$567$11,457
Information Technology-$5,657$298$5,955
Advertising$5,426--$5,426
Travel$4,460$312$16$4,788
Office Expenses-$4,389$231$4,620
Conferences and Meetings$3,446$204$11$3,661
Fees for Services Accounting-$2,843$157$3,000
Other Expenses$117$525$28$553
Fees for Services Legal-$141-$141
Total Functional Expenses$405,058$237,638$12,508$655,204

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$655,204
Total Expenses per Audited Statements$655,204
Total Expenses per Form 990$655,204
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$23,812
Fundraising Direct Expenses$11,439
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Special Fund Ra$23,812$23,812$11,439$12,373
Total Events$23,812$23,812$11,439$12,373
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Other Funds$115,964
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, Page 6, Part VI, Line 6

MEMBERS

Form 990, Page 6, Part VI, Line 9

Jim kurtz 1225 w lafayette st easton, pa 18042

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

The form 990 is reviewed by the finance/audit committee prior to submission. Highlights of the form 990 are reviewed with the entire board of directors.

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

Board and staff are required to fill out conflicts of interest forms which are reviewed by the board of directors. Additionally these policies are reviewed semiannually by the finance/audit committee of the ymca and updated with recommendations to the board of directors and staff.

Form 990, Page 6, Part VI, Line 15A

The executive director's salary is determined and approved by the governing board. The review includes comparison to data provided by the national ymca and review of other local nonprofits of similar size. All procedures and decisions are documented in the minutes of the meetings.

Form 990, Page 6, Part VI, Line 15B

All other employees compensation is reviewed and approved by the governing board.

Form 990, Page 6, Part VI, Line 19

All documents are on file and available at the ymca for review by the public.

Filing and Contact Details

Filer

Filer Name
Young Mens Christian Association of
EIN
24-0795635
Address
430 E BROAD STREET, BETHLEHEM, PA 18018-6340

Signing Officer

Name
David Fagerstrom
Title
CEO
Phone
6104386065
Signed
2016-08-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Fagerstrom
Formed
1941
Legal Domicile
Pa
Voting Board Members
7
Independent Board Members
7
Employees
105
Volunteers
78

Preparer

Firm
Vondercrone & Behrens CPA
Address
25 BELVIDERE ST POB 222, NAZARETH, PA 18064
Preparer
Edward B Behrens
Phone
6107593310
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The bethlehem ymca is a charitable, community service organization that welcomes men, women and children of all ages, abilities, incomes, races, and religions. The ymca is dedicated to building strong kids, strong families and a strong community by putting christian principles into practice through programs that promote healthy lifestyles, strong values, leadership development, community interaction and cultural understanding. It is our mission to be the community leader in enhancing family life, healthy and fit lifestyles, and opportunities for children and youth through programs that develop life skills, and to provide a safe, affordable residence for single adults. They offer membership and program opportunities to all citizens and scholarships to allow everyone to develop and improve their physical, mental and spiritual health. The ymca partners with the united way and local school districts in its efforts.

Form 990

As of april 30, 2015, the young mens christian association of bethlehem merged with the greater valley ymca. Therefore all assets and liabilities were assumed by the greater valley ymca and this entity ceases to exist on its own.

Form 990, Page 1, Part I, Line 6

Volunteers assist in various programs and fund raising activities.

Form 990, Page 2, Part III, Line 4A

Physical well-being, social growth, and self respect. The ymca offers a wide variety of programs that help promote the healthy development of youth. Our ymca served hundreds of children from the community through our range of year round,

Form 990, Part XI, Line 9

ROUNDING 1 TOTAL 1

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IRS990/Desc0YOUTH DEVELOPMENT - THE 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'S WHY WE HELP YOUNG PEOPLE CULTIVATE THE VALUES, SKILLS, AND RELATIONSHIPS THAT LEAD TO POSITIVE BEHAVIORS, BETTER HEALTH AND EDUCATIONAL ACHIEVEMENT. OUR YMCA PORGRAMS OFFER A RANGE OF EXPERIENCES THAT ENRICH SOCIAL- EMOTIONAL, COGNITIVE AND PHYSICAL GROWTH. OUR CHILD CARE PROGRAM OFFERS HIGH QUALITY CHILD CARE ACTIVITIES FOR PRESCHOOL AND SCHOOL AGE CHILDREN FROM ALL SEGMENTS OR OUR COMMUNITY. OUR DAY CAMP OFFERS ADVENTURE AND LEARNING ACTIVITIES THAT PROVIDE CHALLENGE, EDUCATION AND PROMOTE SPIRITUAL AWARENESS, MENTAL DEVELOPMENT, PHYSICAL WELL-BEING, SOCIAL GROWTH, AND SELF RESPECT. THE YMCA OFFERS A WIDE VARIETY OF PROGRAMS THAT HELP PROMOTE THE HEALTHY DEVELOPMENT OF YOUTH. OUR YMCA SERVED HUNDREDS OF CHILDREN FROM THE COMMUNITY THROUGH OUR RANGE OF YEAR ROUND,
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IRS990/MissionDesc0THE BETHLEHEM YMCA IS A CHARITABLE, COMMUNITY SERVICE ORGANIZATION THAT WELCOMES MEN, WOMEN AND CHILDREN OF ALL AGES, ABILITIES, INCOMES, RACES, AND RELIGIONS. THE YMCA IS DEDICATED TO BUILDING STRONG KIDS, STRONG FAMILIES AND A STRONG COMMUNITY BY PUTTING CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT PROMOTE HEALTHY LIFESTYLES, STRONG VALUES, LEADERSHIP DEVELOPMENT, COMMUNITY INTERACTION AND CULTURAL UNDERSTANDING. IT IS OUR MISSION TO BE THE COMMUNITY LEADER IN ENHANCING FAMILY LIFE, HEALTHY AND FIT LIFESTYLES, AND OPPORTUNITIES FOR CHILDREN AND YOUTH THROUGH PROGRAMS THAT DEVELOP LIFE SKILLS, AND TO PROVIDE A SAFE, AFFORDABLE RESIDENCE FOR SINGLE ADULTS. THEY OFFER MEMBERSHIP AND PROGRAM OPPORTUNITIES TO ALL CITIZENS AND SCHOLARSHIPS TO ALLOW EVERYONE TO DEVELOP AND IMPROVE THEIR PHYSICAL, MENTAL AND SPIRITUAL HEALTH. THE YMCA PARTNERS WITH THE UNITED WAY AND LOCAL SCHOOL DISTRICTS IN ITS EFFORTS.
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IRS990/ProgSrvcAccomActy2Grp/Desc0SOCIAL RESPONSIBILITY AS PART OF OUR YMCA'S FOCUS ON SOCIAL RESPONSIBILITY, WE HELP AT-RISK FAMILIES ACQUIRE THE SKILLS AND RESOURCES THEY NEED TO BE WELL AND HIGHLY FUNCTIONAL. WE BELIEVE IT IS A SOCIAL RESPONSIBILITY TO BUILD STRONG KIDS, STRONG FAMILIES, AND STRONG COMMUNITIES. OUR YMCA BELIEVES IN GIVING BACK AND SUPPORTING OUR NEIGHBORS. WE HAVE BEEN LISTENING AND RESPONDING TO OUR COMMUNITY'S MOST CRITICAL SOCIAL NEEDS FOR SEVERAL YEARS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0HEALTHY LIVING- THE Y IS COMMITTED TO IMPROVING AMERICA'S HEALTH AND WELL- BEING, COMMUNITY BY COMMUNITY. WE BRING FAMILIES CLOSER TOGETHER, ENCOURAGE GOOD HEALTH AND FOSTER CONNECTIONS THROUGH FITNESS, SPORTS, FUN AND SHARED INTEREST. PEOPLE IN OUR COMMUNITY RECEIVE SUPPORT, GUIDANCE AND RESOURCES THEY NEED TO ACHIEVE GREATER HEALTH IN SPIRIT, MIND AND BODY. THIS IS PARTICULARLY IMPORTANT AS OUR NATION STRUGGLES WITH CHRONIC DISEASE AND OBESITY, FAMILIES WRESTLE WITH WORK/LIFE BALANCE AND INDIVIDUALS SEARCH FOR PERSONAL FULFILLMENT. OUR PROGRAMS ARE ACCESSIBLE, AFFORDABLE AND OPEN TO ALL FAITHS, BACKGROUNDS, ABILITIES AND INCOME LEVELS.
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