Civic Intelligence

Ligonier Valley Young Mens Christian Association of Pennsylva

EIN 25-1428011 • 501(c)3 • Ligonier, PA

Pub. 78 Eligible

Profile

The ligonier valley ymca is a volunteer led charitable service organization that includes men, women and children of all ages, abilities, incomes, races and religions. We are dedicated to building strong kids,strong families and strong communities.

110 West Church StreetLigonier, PA 15658

www.ligonierymca.org

Siviq Scores

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

Liabilities / Assets

31st percentile

0.06x

Higher debt load relative to assets than 31% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

45th percentile

0.18x

Higher debt load relative to revenue than 45% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

89th percentile

52%

Higher net margin than 89% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

15th percentile

$0

Higher top officer pay than 15% of similar nonprofits.

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

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

86th percentile

26%

Faster asset growth than 86% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

82nd percentile

41%

Faster revenue growth than 82% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$13,551,585

Up $2,825,048 (+26%) from 2023

Liabilities

Up

$755,445

Up $591,539 (+361%) from 2023

Net Assets

Up

$12,796,140

Up $2,233,509 (+21%) from 2023

Revenue

Up

$4,227,528

Up $1,228,768 (+41%) from 2023

Expenses

Down

$2,043,613

Down $5,542 (-0.3%) from 2023

Net Income

Up

$2,183,915

Up $1,234,310 (+130%) from 2023

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2018: $9,660,403Liabilities 2018: $87,704Net Assets 2018: $9,572,6992018Assets 2019: $9,701,059Liabilities 2019: $88,702Net Assets 2019: $9,612,3572019Assets 2020: $9,684,657Liabilities 2020: $68,344Net Assets 2020: $9,616,3132020Assets 2021: $9,835,285Liabilities 2021: $119,048Net Assets 2021: $9,716,2372021Assets 2022: $9,698,865Liabilities 2022: $147,346Net Assets 2022: $9,551,5192022Assets 2023: $10,726,537Liabilities 2023: $163,906Net Assets 2023: $10,562,6312023Assets 2024: $13,551,585Liabilities 2024: $755,445Net Assets 2024: $12,796,1402024

Highlighted filing

2024

Assets$13,551,585
Liabilities$755,445
Net Assets$12,796,140

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2018: $1,663,556Expenses 2018: $1,853,142Net Income 2018: -$189,5862018Revenue 2019: $1,986,401Expenses 2019: $1,960,828Net Income 2019: $25,5732019Revenue 2020: $1,600,974Expenses 2020: $1,813,571Net Income 2020: -$212,5972020Revenue 2021: $1,876,120Expenses 2021: $1,802,050Net Income 2021: $74,0702021Revenue 2022: $1,889,818Expenses 2022: $1,983,456Net Income 2022: -$93,6382022Revenue 2023: $2,998,760Expenses 2023: $2,049,155Net Income 2023: $949,6052023Revenue 2024: $4,227,528Expenses 2024: $2,043,613Net Income 2024: $2,183,9152024

Highlighted filing

2024

Revenue$4,227,528
Expenses$2,043,613
Net Income$2,183,915

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 2, 2025
Return Version
2024v5.0
Gross Receipts
$4,252,717
Mission and Program Overview

Mission

The ligonier valley ymca is a volunteer led charitable service organization that includes men, women and children of all ages, abilities, incomes, races and religions. We are dedicated to building strong kids,strong families and strong communities.

Includes men, women and children of all ages, abilities, incomes, races and religions. We are dedicated to building strong kids, strong families and strong communities by putting christian principles into practice through programs that promote healthy lifestyles, strong values,community interaction, leadership development, inclusive programming and understanding. All persons are welcome to our y regardless of their ability to pay. Our volunteers serve as mentors, coaches,program leaders, instructors, fundraisers, and more, all working to make our ymca strong.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$7,781,836$8,946,915▲ $1,165,079
Cash and Non-Interest-Bearing Accounts$2,849,079$4,090,667▲ $1,241,588
Pledges and Grants Receivable-$450,500-
Prepaid Expenses and Deferred Charges$1,660$10,391▲ $8,731
Accounts Receivable$19,513$7,758▼ $11,755
Total Assets$10,726,537$13,551,585▲ $2,825,048
Other Assets Total$74,449$45,354▼ $29,095
Liabilities
Accounts Payable and Accrued Expenses$35,002$644,493▲ $609,491
Other Liabilities$128,904$110,952▼ $17,952
Total Liabilities$163,906$755,445▲ $591,539
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$9,219,319$11,985,406▲ $2,766,087
Net Assets With Donor Restrictions$1,343,312$810,734▼ $532,578
Total Net Assets Fund Balance$10,562,631$12,796,140▲ $2,233,509
Total Liabilities and Net Assets / Fund Balance$10,726,537$13,551,585▲ $2,825,048

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$8,426,444$5,951,767$14,378,211
Land$520,471-$520,471
Compensation and Service Providers

Board Members and Trustees

NameTitle
Brett MarabitoPresident
Chris TheysBoard Member
Dawn LamuthBoard Member
Elizabeth McarthurBoard Member
Irma HutchinsonBoard Member
Jen SausmanBoard Member
Lindsey SingerBoard Member
Marcia BurnsBoard Member
Mark SoriceBoard Member
Robert HakelBoard Member
Sandra SvilarBoard Member
Steve PatriciaBoard Member
Wesley SikoBoard Member
Jordan FreiSecretary
Shawn KnepperSecretary
Kaycee StairsTreasurer
Dr Jonathan StreckerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$2,771,316
Program Service Revenue
$1,190,547
Investment Income
$120,644
Other Revenue
$145,021
All Other Contributions
$2,771,316
Change in Net Assets
$2,183,915

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,227,528
Total Revenue per Audited Statements
$4,227,528
Total Revenue per Form 990
$4,227,528
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,109,583
Other Expenses$934,030
Total Fundraising Expense$74,794
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$805,359$51,959$8,660$865,978
Depreciation Depletion$341,112$37,901-$379,013
Occupancy$171,480$5,307-$176,787
Fees for Service Investment Mgmnt Fees-$74,005-$74,005
Other Employee Benefits$21,621$20,923$27,200$69,744
Payroll Taxes$28,457$20,128$20,822$69,407
Current Officers, Directors, Trustees, and Key Employees$57,238$3,693$615$61,546
Payments to Affiliates$54,025--$54,025
Pension Plan Contributions$13,302$12,872$16,734$42,908
Insurance$34,871$6,154-$41,025
Office Expenses$22,258$5,565-$27,823
Fees for Services Legal-$25,411-$25,411
Information Technology$16,877$2,978-$19,855
Fees for Services Accounting-$18,959-$18,959
Fees for Services Other$7,387$821-$8,208
Other Expenses$6,880$5,750$565$6,880
All Other Expenses$6,346--$6,346
Advertising$2,966$791$198$3,955
Interest-$3,759-$3,759
Total Functional Expenses$1,670,147$298,672$74,794$2,043,613

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,043,613
Total Expenses per Audited Statements$2,043,613
Total Expenses per Form 990$2,043,613
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$46,565
Fundraising Direct Expenses$25,189
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Special Events$46,565$46,565$25,189$21,376
Total Events$46,565$46,565$25,189$21,376
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$66,925
Lease Payable$44,027
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 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
No
Other officer compensation reviewed
No
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

Ceo and finance director review 990 in detail. Board has opportunity to review document prior to submission.

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

All board members and key staff sign a conflict of interest disclosure annually.

Form 990, Page 6, Part VI, Line 19

The 990 and other key policies are available at the front desk upon request. The privacy policy is accessible on the ymca web page.

Filing and Contact Details

Filer

Filer Name
Ligonier Valley Young Mens Christia
EIN
25-1428011
Phone
7242387580
Address
110 WEST CHURCH STREET, LIGONIER, PA 15658

Signing Officer

Name
Mike Marinchak
Title
C.e.o.
Phone
0724238758
Signed
2025-10-02

Organization Details

Principal Officer
Brett Marabito
Formed
1983
Legal Domicile
Pa
Voting Board Members
16
Independent Board Members
16
Employees
100
Volunteers
40

Preparer

Firm
Jeffrey J Mccue & Co Pc
Address
813 BLACKSTONE RD, CONNELLSVILLE, PA 15425-2901
Preparer
Jeffrey J Mccue
Phone
7246289091
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The ligonier valley ymca is a volunteer led charitable service organization that includes men, women and children of all ages, abilities, incomes, races and religions. We are dedicated to building strong kids,strong families and strong communities.

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

All other program expenses

Form 990, Part XI, Line 9

Net fundraising adjustment for expenses 0 net fundraising adjustment for expenses 0

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

Net fundraising adjustment for expenses 0

Schedule D, Page 4, Part XII, Line 2D

Net fundraising adjustment for expenses 0

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