Civic Intelligence

Shenango Valley YMCA

990 • Fiscal year 2019 • EIN 25-1113698

Jan 01, 2019 to Dec 31, 2019 • 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

0.47x

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

91st percentile

0.38x

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

31st percentile

-4.2%

Higher net margin than 31% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

92nd percentile

$48,000

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 11.6% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

44th percentile

-0.0%

Faster asset growth than 44% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

79th percentile

32%

Faster revenue growth than 79% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$335,639

Down $107 (-0.0%) from 2018

Net Assets

Up

$178,464

Up $11,776 (+7.1%) from 2018

Liabilities

Down

$157,175

Down $11,883 (-7.0%) from 2018

Revenue

Up

$414,467

Up $100,058 (+32%) from 2018

Expenses

Up

$431,955

Up $10,337 (+2.5%) from 2018

Net Income

Up

-$17,488

Up $89,721 (+84%) from 2018

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

2019

Assets$335,639
Liabilities$157,175
Net Assets$178,464

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

2019

Revenue$414,467
Expenses$431,955
Net Income-$17,488
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Mar 28, 2022
Return Version
2019v5.1
Gross Receipts
$416,192
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$330,367→ $0
Loans From Officers Directors$38,904$32,714▼ $6,190
Prepaid Expenses and Deferred Charges$4,302$4,393▲ $91
Cash and Non-Interest-Bearing Accounts$791$643▼ $148
Accounts Receivable$285$235▼ $50
Investments in Publicly Traded Securities$1$1→ $0
Total Assets$335,746$335,639▼ $107
Liabilities
Mortgage Notes Payable Secured by Investment Property$99,418$89,347▼ $10,071
Accounts Payable and Accrued Expenses$29,025$33,403▲ $4,378
Other Liabilities$1,711$1,711→ $0
Total Liabilities$169,058$157,175▼ $11,883
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$166,688$178,464▲ $11,776
Total Net Assets Fund Balance$166,688$178,464▲ $11,776
Total Liabilities and Net Assets / Fund Balance$335,746$335,639▼ $107

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$262,017$483,336$745,353
Equipment$10,180$100,187$110,367
Land$58,170-$58,170

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
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
2015$68,634-▼ $615$28,800$39,219
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
$158,354
Program Service Revenue
$254,317
Investment Income
$200
Other Revenue
$1,596
All Other Contributions
$136,316
Change in Net Assets
$-17,488
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$263,165
Other Expenses$168,790
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$139,251$55,205$0$194,456
Current Officers, Directors, Trustees, and Key Employees$12,000$36,000$0$48,000
Occupancy$19,463$2,162$0$21,625
Payroll Taxes$9,244$5,770$0$15,014
Insurance$10,074$1,119$0$11,193
Other Expenses$6,682$742$0$7,424
Fees for Services Accounting$0$6,056$0$6,056
Pension Plan Contributions$805$3,972$0$4,777
Interest$1,269$0$0$1,269
Advertising$1,240$0$0$1,240
Other Employee Benefits$217$701$0$918
Total Functional Expenses$307,590$124,365$0$431,955
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$3,321
Fundraising Direct Expenses$1,725
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$38,904$32,714▼ $6,190
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
44
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.

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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt06418
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt14910
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21310
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3742
IRS990/OtherExpensesGrp/ProgramServicesAmt057766
IRS990/OtherExpensesGrp/ProgramServicesAmt137786
IRS990/OtherExpensesGrp/ProgramServicesAmt211793
IRS990/OtherExpensesGrp/ProgramServicesAmt36682
IRS990/OtherExpensesGrp/TotalAmt064184
IRS990/OtherExpensesGrp/TotalAmt142696
IRS990/OtherExpensesGrp/TotalAmt213103
IRS990/OtherExpensesGrp/TotalAmt37424
IRS990/OtherLiabilitiesGrp/BOYAmt01711
IRS990/OtherLiabilitiesGrp/EOYAmt01711
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt055205
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0139251
IRS990/OtherSalariesAndWagesGrp/TotalAmt0194456
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05770
IRS990/PayrollTaxesGrp/ProgramServicesAmt09244
IRS990/PayrollTaxesGrp/TotalAmt015014
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt03972
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0805
IRS990/PensionPlanContributionsGrp/TotalAmt04777
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04302
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04393
IRS990/PrincipalOfficerNm0Robert States
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624110
IRS990/ProgramServiceRevenueGrp/Desc0Programs, memberships and Other
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0254317
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt095623
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0200
IRS990/PYOtherExpensesAmt0194034
IRS990/PYOtherRevenueAmt0963
IRS990/PYProgramServiceRevenueAmt0217623
IRS990/PYRevenuesLessExpensesAmt0-107209
IRS990/PYSalariesCompEmpBnftPaidAmt0227584
IRS990/PYTotalExpensesAmt0421618
IRS990/PYTotalRevenueAmt0314409
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-17488
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0254317
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0414467
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0314209
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0290322
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0341579
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0381989
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01742566
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0200
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt04918
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt02142
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0-615
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt06645
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99620
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.99520
IRS990ScheduleA/PublicSupportTotal170Amt01742566
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0414467
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0314209
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0290322
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0341579
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0381989
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01742566
IRS990ScheduleA/TotalSupportAmt01749211
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/BookValueAmt0262017
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0483336
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0745353
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt088828
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt088828
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt0-44411
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt044234
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt088828
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0183
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt041361
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt044234
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02873
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt039219
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt041361
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02142
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt068634
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt039219
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-615
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt028800
IRS990ScheduleD/EquipmentGrp/BookValueAmt010180
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0100187
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/TotalBookValueLandBuildingsAmt0330367
IRS990ScheduleD/TotalLiabilityAmt01711
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt032714
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0120000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0George Kraynak
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Former Board Member

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