Civic Intelligence

The Greater Johnstown Community YMCA

990 • Fiscal year 2017 • EIN 25-0965623

Jul 01, 2016 to Jun 30, 2017 • Filed on May 08, 2017

100 Haynes StJohnstown, PA 15901

(814) 535-8381

Siviq Scores

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

Liabilities / Assets

84th percentile

0.64x

Higher debt load relative to assets than 84% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

89th percentile

1.68x

Higher debt load relative to revenue than 89% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

72nd percentile

15%

Higher net margin than 72% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

58th percentile

$78,446

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 4.4% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

79th percentile

18%

Faster asset growth than 79% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

80th percentile

32%

Faster revenue growth than 80% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$4,728,771

Up $719,111 (+18%) from 2016

Net Assets

Up

$1,709,902

Up $260,777 (+18%) from 2016

Liabilities

Up

$3,018,869

Up $458,334 (+18%) from 2016

Revenue

Up

$1,793,161

Up $432,493 (+32%) from 2016

Expenses

Up

$1,532,451

Up $80,169 (+5.5%) from 2016

Net Income

Up

$260,710

Up $352,324 (+385%) from 2016

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 2013: $1,732,182Liabilities 2013: $535,410Net Assets 2013: $1,196,7722013Assets 2014: $1,833,613Liabilities 2014: $639,314Net Assets 2014: $1,194,2992014Assets 2015: $2,360,638Liabilities 2015: $774,899Net Assets 2015: $1,585,7392015Assets 2016: $4,009,660Liabilities 2016: $2,560,535Net Assets 2016: $1,449,1252016Assets 2017: $4,728,771Liabilities 2017: $3,018,869Net Assets 2017: $1,709,9022017Assets 2018: $4,358,322Liabilities 2018: $1,906,084Net Assets 2018: $2,452,2382018Assets 2019: $4,135,967Liabilities 2019: $1,843,326Net Assets 2019: $2,292,6412019Assets 2020: $3,877,699Liabilities 2020: $1,854,236Net Assets 2020: $2,023,4632020Assets 2021: $3,936,114Liabilities 2021: $2,043,161Net Assets 2021: $1,892,9532021Assets 2022: $4,079,618Liabilities 2022: $1,785,476Net Assets 2022: $2,294,1422022Assets 2023: $4,076,440Liabilities 2023: $1,576,171Net Assets 2023: $2,500,2692023Assets 2024: $3,595,286Liabilities 2024: $1,580,800Net Assets 2024: $2,014,4862024

Highlighted filing

2017

Assets$4,728,771
Liabilities$3,018,869
Net Assets$1,709,902

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2013: $1,285,0132013Revenue 2014: $1,470,457Expenses 2014: $1,472,930Net Income 2014: -$2,4732014Revenue 2015: $1,912,468Expenses 2015: $1,521,028Net Income 2015: $391,4402015Revenue 2016: $1,360,668Expenses 2016: $1,452,282Net Income 2016: -$91,6142016Revenue 2017: $1,793,161Expenses 2017: $1,532,451Net Income 2017: $260,7102017Revenue 2018: $2,091,873Expenses 2018: $1,349,583Net Income 2018: $742,2902018Revenue 2019: $1,031,420Expenses 2019: $1,191,006Net Income 2019: -$159,5862019Revenue 2020: $693,286Expenses 2020: $962,451Net Income 2020: -$269,1652020Revenue 2021: $814,374Expenses 2021: $944,884Net Income 2021: -$130,5102021Revenue 2022: $1,888,723Expenses 2022: $1,560,408Net Income 2022: $328,3152022Revenue 2023: $1,724,583Expenses 2023: $1,518,416Net Income 2023: $206,1672023Revenue 2024: $1,167,159Expenses 2024: $1,652,942Net Income 2024: -$485,7832024

Highlighted filing

2017

Revenue$1,793,161
Expenses$1,532,451
Net Income$260,710
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 8, 2017
Return Version
2016v3.1
Gross Receipts
$1,811,460
Mission and Program Overview

Mission

The greater johnstown ymca is a membership association of men, women and children for all ages, income, races and religion. The total number of members served varies but is approximately 4,300 annually. Members and program participants enroll in a variety of programs in the areas of wellness, aquatics, sports, education and the arts. The ymca is a charitable community service organization that is open to all ages, abilities and income levels and recognizes the values related to inclusion, diversiry and respect. The association is dedicated to improving the quality of life through programs and services which provide opportunities for people to reach their highest potential, develop attitude of self and others, to enhance overall health and wellness, acquire a value system and maintain spiritual awareness: all which manifests into the daily lives of our members/program participants. At the ymca an emphasis is placed on the development of four core values which are caring, respect, honest

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,471,358$4,093,431▲ $622,073
Accounts Receivable$349,775$278,777▼ $70,998
Pledges and Grants Receivable-$217,682-
Cash and Non-Interest-Bearing Accounts$182,707$118,612▼ $64,095
Prepaid Expenses and Deferred Charges$5,820$18,432▲ $12,612
Investments Other Securities-$1,837-
Total Assets$4,009,660$4,728,771▲ $719,111
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,314,974$2,597,899▲ $282,925
Accounts Payable and Accrued Expenses$194,738$382,671▲ $187,933
Deferred Revenue$20,034$19,258▼ $776
Other Liabilities$30,789$19,041▼ $11,748
Total Liabilities$2,560,535$3,018,869▲ $458,334
Net Assets / Fund Balance
Unrestricted Net Assets$969,099$1,204,659▲ $235,560
Temporarily Rstr Net Assets$480,026$505,243▲ $25,217
Total Net Assets Fund Balance$1,449,125$1,709,902▲ $260,777
Total Liabilities and Net Assets / Fund Balance$4,009,660$4,728,771▲ $719,111

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,368,030$2,336,678$5,704,708
Land$567,926-$567,926
Equipment$157,475$301,760$459,235
Compensation and Service Providers

Employees

NameTitleBaseTotal
Sharon JonesExecutive Di$78,446$78,446
Courtney St ClairFinance Dire$33,032$33,032

Board Members and Trustees

NameTitle
Julie SheehanPresident
Bill StantonDirector
Daniel HillDirector
Joseph MarkumDirector
Julie KatzDirector
Megan FosterDirector
Thomas PolacekDirector
Jennifer WagnerSecretary
Karl KushnerTreasurer
Nicholas AntonazzoVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
Straw ConstructionConstruction429 FETTEROF ROAD, Boswell, PA 15531$276,280
Revenue and Support

Revenue Composition

Contributions and Grants
$577,601
Program Service Revenue
$1,112,720
Investment Income
$950
Other Revenue
$101,890
All Other Contributions
$576,081
Change in Net Assets
$260,710

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,793,161
Revenue Not Reported on Form 990
$17,944
Total Revenue per Audited Statements
$1,811,105
Total Revenue per Form 990
$1,793,161
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$960,381
Salaries, Compensation, and Employee Benefits$572,070
Total Fundraising Expense$23,084
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$312,063$56,398$7,519$375,980
Occupancy$171,852$9,045-$180,897
Depreciation Depletion$145,407$9,281-$154,688
Current Officers, Directors, Trustees, and Key Employees$92,526$16,722$2,230$111,478
All Other Expenses$40,688$4,330$1,155$46,173
Insurance$37,650$4,183-$41,833
Payroll Taxes$34,467$6,229$831$41,527
Other Employee Benefits$23,599$4,833-$28,432
Interest$18,722$3,835-$22,557
Other Expenses$17,358$19,691$11,349$19,691
Payments to Affiliates$13,180$2,700-$15,880
Pension Plan Contributions$12,162$2,491-$14,653
Office Expenses$8,689$1,780-$10,469
Advertising$7,037--$7,037
Travel$3,875$631-$4,506
Total Functional Expenses$1,360,997$148,370$23,084$1,532,451

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,550,395
Expenses per Audited Statements$1,532,451
Total Expenses per Form 990$1,532,451
Expenses Not Reported on Form 990$17,944
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$113,511
Fundraising Direct Expenses$18,299
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Special Events$30,712$30,712$300$30,412
Auction$28,211$28,211$1,367$26,844
Total Events$113,511$113,511$18,299$95,212
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liabilities$19,041
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 11B

The executive committee of the board of directors reviews and approves form 990 prior to filing

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

Review by board of directors

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

The executive committee of the board of directors determines the compensation arrangements for the executive director. The executive director is responsible for determining the compensation arrangements for all other directors and members of management.

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

The executive committee of the board of directors determines the compensation arrangements for the executive director. The executive director is responsible for determining the compensation arrangements for all other directors and members of management.

Form 990, Page 6, Part VI, Line 19

Available to the public upon request

Filing and Contact Details

Filer

Filer Name
Greater Johnstown Community Ymca
EIN
25-0965623
Phone
8145358381
Address
100 HAYNES ST, JOHNSTOWN, PA 15901

Signing Officer

Name
Joseph Markum
Title
Director
Phone
8145358381
Signed
2017-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Julie Sheehan
Voting Board Members
12
Independent Board Members
12
Employees
142
Volunteers
350

Preparer

Firm
Barnes Saly & Company Pc
Address
637 FERNDALE AVENUE SUITE 100, JOHNSTOWN, PA 15905-3999
Preparer
Tiffany Wetzel-sturtz CPA
Phone
8142881544
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The greater johnstown ymca is a membership association of men, women and children for all ages, income, races and religion. The total number of members served varies but is approximately 4,300 annually. Members and program participants enroll in a variety of programs in the areas of wellness, aquatics, sports, education and the arts. The ymca is a charitable community service organization that is open to all ages, abilities and income levels and recognizes the values related to inclusion, diversiry and respect. The association is dedicated to improving the quality of life through programs and services which provide opportunities for people to reach their highest potential, develop attitude of self and others, to enhance overall health and wellness, acquire a value system and maintain spiritual awareness: all which manifests into the daily lives of our members/program participants. At the ymca an emphasis is placed on the development of four core values which are caring, respect, honesty and responsibility while focusing on youth development, healthy living and social responsibility . These core values are in line with our ymca mission and christian principles.

Financial Statement Notes

Schedule D, Page 3, Part X

Management has analyzed the tax positions taken by the organization and has concluded that there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements.

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IRS990/MissionDesc0THE GREATER JOHNSTOWN YMCA IS A MEMBERSHIP ASSOCIATION OF MEN, WOMEN AND CHILDREN FOR ALL AGES, INCOME, RACES AND RELIGION. THE TOTAL NUMBER OF MEMBERS SERVED VARIES BUT IS APPROXIMATELY 4,300 ANNUALLY. MEMBERS AND PROGRAM PARTICIPANTS ENROLL IN A VARIETY OF PROGRAMS IN THE AREAS OF WELLNESS, AQUATICS, SPORTS, EDUCATION AND THE ARTS. THE YMCA IS A CHARITABLE COMMUNITY SERVICE ORGANIZATION THAT IS OPEN TO ALL AGES, ABILITIES AND INCOME LEVELS AND RECOGNIZES THE VALUES RELATED TO INCLUSION, DIVERSIRY AND RESPECT. THE ASSOCIATION IS DEDICATED TO IMPROVING THE QUALITY OF LIFE THROUGH PROGRAMS AND SERVICES WHICH PROVIDE OPPORTUNITIES FOR PEOPLE TO REACH THEIR HIGHEST POTENTIAL, DEVELOP ATTITUDE OF SELF AND OTHERS, TO ENHANCE OVERALL HEALTH AND WELLNESS, ACQUIRE A VALUE SYSTEM AND MAINTAIN SPIRITUAL AWARENESS: ALL WHICH MANIFESTS INTO THE DAILY LIVES OF OUR MEMBERS/PROGRAM PARTICIPANTS. AT THE YMCA AN EMPHASIS IS PLACED ON THE DEVELOPMENT OF FOUR CORE VALUES WHICH ARE CARING, RESPECT, HONEST
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IRS990/ProgSrvcAccomActy2Grp/Desc0ALTERNATIVE EDUCATION PROGRAM: THIS PROGRAM IS OFFERED TO STUDENTS IN THE GREATER JOHNSTOWN AREA SCHOOL DISTRICT BY EMPLOYEES OF THE YMCA. THE PROGRAM MEETS ALL EDUCATIONAL REQUIREMENTS OF THE STATE OF PENNSYLVANIA AND IS OFFERED TO STUDENTS WHO CANNOT BE MAINSTREAMED INTO THE REGULAR CLASSROOM.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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