Civic Intelligence

Shenango Valley YMCA

990 • Fiscal year 2020 • EIN 25-1113698

Jan 01, 2020 to Dec 31, 2020 • Filed on Mar 28, 2022

925 North Hermitage RoadHermitage, PA 16148

(724) 981-6950

Siviq Scores

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

Liabilities / Assets

89th percentile

0.59x

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

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

89th percentile

0.44x

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

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

54th percentile

7.8%

Higher net margin than 54% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

91st percentile

$48,000

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 15.9% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

13th percentile

-33%

Faster asset growth than 13% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

38th percentile

-27%

Faster revenue growth than 38% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Down

$225,401

Down $110,238 (-33%) from 2019

Net Assets

Down

$93,517

Down $84,947 (-48%) from 2019

Liabilities

Down

$131,884

Down $25,291 (-16%) from 2019

Revenue

Down

$301,186

Down $113,281 (-27%) from 2019

Expenses

Down

$277,565

Down $154,390 (-36%) from 2019

Net Income

Up

$23,621

Up $41,109 (+235%) from 2019

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2012: $501,212Liabilities 2012: $150,022Net Assets 2012: $351,1902012Assets 2013: $518,290Liabilities 2013: $122,300Net Assets 2013: $395,9902013Assets 2014: $486,491Liabilities 2014: $97,630Net Assets 2014: $388,8612014Assets 2015: $419,303Liabilities 2015: $86,107Net Assets 2015: $333,1962015Assets 2016: $415,816Liabilities 2016: $96,896Net Assets 2016: $318,9202016Assets 2017: $399,289Liabilities 2017: $125,392Net Assets 2017: $273,8972017Assets 2018: $335,746Liabilities 2018: $169,058Net Assets 2018: $166,6882018Assets 2019: $335,639Liabilities 2019: $157,175Net Assets 2019: $178,4642019Assets 2020: $225,401Liabilities 2020: $131,884Net Assets 2020: $93,5172020Assets 2021: $231,578Liabilities 2021: $131,844Net Assets 2021: $99,7342021Assets 2022: $0Liabilities 2022: $0Net Assets 2022: $02022

Highlighted filing

2020

Assets$225,401
Liabilities$131,884
Net Assets$93,517

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2012: $548,0272012Revenue 2013: $520,624Expenses 2013: $474,829Net Income 2013: $45,7952013Revenue 2014: $446,038Expenses 2014: $459,868Net Income 2014: -$13,8302014Revenue 2015: $384,506Expenses 2015: $440,171Net Income 2015: -$55,6652015Revenue 2016: $348,177Expenses 2016: $362,453Net Income 2016: -$14,2762016Revenue 2017: $298,373Expenses 2017: $343,396Net Income 2017: -$45,0232017Revenue 2018: $314,409Expenses 2018: $421,618Net Income 2018: -$107,2092018Revenue 2019: $414,467Expenses 2019: $431,955Net Income 2019: -$17,4882019Revenue 2020: $301,186Expenses 2020: $277,565Net Income 2020: $23,6212020Revenue 2021: $335,958Expenses 2021: $159,463Net Income 2021: $176,4952021Revenue 2022: $62,406Expenses 2022: $85,336Net Income 2022: -$22,9302022

Highlighted filing

2020

Revenue$301,186
Expenses$277,565
Net Income$23,621
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Mar 28, 2022
Return Version
2020v4.1
Gross Receipts
$301,432
Mission and Program Overview

Mission

To put christian principles into practice through programs that build healthy spirit, mind and body for all.

To put Christian principles into practice through programs that build health spirit, mind and body for all.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$330,367$220,001▼ $110,366
Loans From Officers Directors$32,714$28,423▼ $4,291
Prepaid Expenses and Deferred Charges$4,393$4,393→ $0
Cash and Non-Interest-Bearing Accounts$643$772▲ $129
Accounts Receivable$235$235→ $0
Investments in Publicly Traded Securities$1--
Total Assets$335,639$225,401▼ $110,238
Liabilities
Mortgage Notes Payable Secured by Investment Property$89,347$84,775▼ $4,572
Accounts Payable and Accrued Expenses$33,403$16,975▼ $16,428
Other Liabilities$1,711$1,711→ $0
Total Liabilities$157,175$131,884▼ $25,291
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$178,464$93,517▼ $84,947
Total Net Assets Fund Balance$178,464$93,517▼ $84,947
Total Liabilities and Net Assets / Fund Balance$335,639$225,401▼ $110,238

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$161,831$583,522$745,353
Equipment$0$110,367$110,367
Land$58,170-$58,170

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$88,828---$88,828
2019$88,828---$88,828
2018$44,234-▲ $183-$88,828
2017$41,361-▲ $2,873-$44,234
2016$39,219-▲ $2,142-$41,361
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Robert StatesCEOFT$48,000$48,000

Board Members and Trustees

NameTitle
Harry RohrbacherPresident
David GrabanVice President
Chuck BrancaDirector
Dan LealiDirector
Darrin McClintockDirector
Ed ChessDirector
Eric SlevinDirector
James GoodwinDirector
Jim HicksDirector
Molly KapustaDirector
Warren RobinsonSecretary
Jeff BlairTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$134,791
Program Service Revenue
$166,266
Investment Income
$200
Other Revenue
$-71
All Other Contributions
$127,291
Change in Net Assets
$23,621
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$233,213
Other Expenses$44,352
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$111,233$45,808$0$157,041
Current Officers, Directors, Trustees, and Key Employees$12,000$36,000$0$48,000
Payroll Taxes$12,458$7,964$0$20,422
Occupancy$12,601$1,400$0$14,001
Insurance$6,749$753$0$7,502
Pension Plan Contributions$962$4,749$0$5,711
Other Employee Benefits$0$2,039$0$2,039
Fees for Services Accounting$0$1,259$0$1,259
Other Expenses$883$0$0$883
Interest$681$0$0$681
Advertising$658$0$0$658
Total Functional Expenses$173,748$103,817$0$277,565
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$246
Fundraising Gross Income$175
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$32,714$28,423▼ $4,291
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Cash Overdraft$1,624
Other Payables$87
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Shenango Valley YMCA
EIN
25-1113698
Phone
7249816950
Address
925 North Hermitage Road, Hermitage, PA 16148

Signing Officer

Name
Robert States
Title
President
Phone
7249816950
Signed
2022-03-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert States
Formed
1959
Legal Domicile
Pa
Voting Board Members
12
Independent Board Members
12
Employees
37
Volunteers
193

Preparer

Firm
MELA'S TAX & ACCOUNTING
Address
2048 Buckeye Drive, Sharpsville, PA 16150
Preparer
Elizabeth Gargano
Phone
7249624909
Supplemental Narrative

Additional Explanations

Pt VI, Line 2

Related party information among officers

Pt VI, Line 2

Robert States Chuck Branca

Pt VI, Line 2

CEO Director

Pt VI, Line 2

Father-in-law

Pt VI, Line 11B

Organization's process to review Form 990

Pt VI, Line 11B

Robert States, Chief Executive Officer, will review the

Pt VI, Line 11B

990 prior to filing. He will do so with either the

Pt VI, Line 11B

executive committee or the finance committee.

Pt VI, Line 12C

Encorcement of conflicts policy

Pt VI, Line 12C

Board members are required to sign a conflict of interest

Pt VI, Line 12C

policy annually

Pt VI, Line 15A

Compensation process for top official

Pt VI, Line 15B

The board members review compensation packages and compare salaries to national YMCA guidelines. This process is documented.

Pt VI, Line 15B

Compensation process for officers

Pt VI, Line 15B

The board members review compensation packages and compare salaries to national YMC gudelines. This process is documented.

Pt VI, Line 19

Governing documents disclosure explanation

Pt VI, Line 19

Documents are made available at the office during normal business hours upon request.

Raw XML AppendixShowing 400 of 517 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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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11736
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2200
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt05801
IRS990/OtherExpensesGrp/ProgramServicesAmt19120
IRS990/OtherExpensesGrp/ProgramServicesAmt2602
IRS990/OtherExpensesGrp/ProgramServicesAmt3883
IRS990/OtherExpensesGrp/TotalAmt07710
IRS990/OtherExpensesGrp/TotalAmt110856
IRS990/OtherExpensesGrp/TotalAmt2802
IRS990/OtherExpensesGrp/TotalAmt3883
IRS990/OtherLiabilitiesGrp/BOYAmt01711
IRS990/OtherLiabilitiesGrp/EOYAmt01711
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt045808
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0111233
IRS990/OtherSalariesAndWagesGrp/TotalAmt0157041
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt07964
IRS990/PayrollTaxesGrp/ProgramServicesAmt012458
IRS990/PayrollTaxesGrp/TotalAmt020422
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt04749
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0962
IRS990/PensionPlanContributionsGrp/TotalAmt05711
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04393
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04393
IRS990/PrincipalOfficerNm0Robert States
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624110
IRS990/ProgramServiceRevenueGrp/Desc0Programs, memberships and Other
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0166266
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0158354
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0200
IRS990/PYOtherExpensesAmt0168790
IRS990/PYOtherRevenueAmt01596
IRS990/PYProgramServiceRevenueAmt0254317
IRS990/PYRevenuesLessExpensesAmt0-17488
IRS990/PYSalariesCompEmpBnftPaidAmt0263165
IRS990/PYTotalExpensesAmt0431955
IRS990/PYTotalRevenueAmt0414467
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt023621
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0166452
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0225401
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0414467
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0314209
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0290322
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0341579
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01585978
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0200
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt04918
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt02142
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt07260
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99540
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.99500
IRS990ScheduleA/PublicSupportTotal170Amt01585978
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0225401
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0414467
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0314209
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0290322
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0341579
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01585978
IRS990ScheduleA/TotalSupportAmt01593238
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0161831
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0583522
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0745353
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt088828
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt088828
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt088828
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt088828
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt0-44411
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt044234
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt088828
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0183
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt041361
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt044234
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02873
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt039219
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt041361
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02142
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0110367
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0110367
IRS990ScheduleD/LandGrp/BookValueAmt058170
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt058170
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01624
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt187
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Cash Overdraft
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Other Payables
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0220001
IRS990ScheduleD/TotalLiabilityAmt01711
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt028423
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0120000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0George Kraynak
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Former Board Member
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt028423
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Related party information among officers

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00$0.00$0.62$0.85$0.23
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.32$1.32$1.00$3.36$1.59$1.76
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.25$1.32$0.94$3.01$2.78$0.24
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.36$1.57$1.78$4.14$4.32$0.17
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.36$1.69$1.67$3.14$4.22$1.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.99$1.25$2.74$2.98$3.43$0.45
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.16$0.97$3.19$3.48$3.62$0.14
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.19$0.86$3.33$3.85$4.40$0.56
2014Detailed filing. Detailed filing data is available for this year.$4.86$0.98$3.89$4.46$4.60$0.14
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.18$1.22$3.96$5.21$4.75$0.46
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.01$1.50$3.51$5.48