Civic Intelligence

Auglaize-Mercer Counties YMCA

990 • Fiscal year 2018 • EIN 34-1371829

Jan 01, 2018 to Dec 31, 2018 • Filed on Jun 13, 2019

7590 State ROUTE 703Celina, OH 45822

(419) 586-9622

Siviq Scores

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

Liabilities / Assets

46th percentile

0.07x

Higher debt load relative to assets than 46% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

49th percentile

0.09x

Higher debt load relative to revenue than 49% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

37th percentile

-0.9%

Higher net margin than 37% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

36th percentile

-2.1%

Faster asset growth than 36% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

53rd percentile

5.2%

Faster revenue growth than 53% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$2,798,848

Down $60,870 (-2.1%) from 2017

Net Assets

Down

$2,614,037

Down $35,944 (-1.4%) from 2017

Liabilities

Down

$184,811

Down $24,926 (-12%) from 2017

Revenue

Up

$2,056,290

Up $100,829 (+5.2%) from 2017

Expenses

Down

$2,073,859

Down $12,296 (-0.6%) from 2017

Net Income

Up

-$17,569

Up $113,125 (+87%) from 2017

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $3,348,980Liabilities 2010: $334,747Net Assets 2010: $3,014,2332010Assets 2011: $3,286,554Liabilities 2011: $420,527Net Assets 2011: $2,866,0272011Assets 2012: $3,176,857Liabilities 2012: $429,438Net Assets 2012: $2,747,4192012Assets 2013: $3,096,241Liabilities 2013: $457,671Net Assets 2013: $2,638,5702013Assets 2014: $3,131,835Liabilities 2014: $347,447Net Assets 2014: $2,784,3882014Assets 2015: $3,177,611Liabilities 2015: $306,873Net Assets 2015: $2,870,7382015Assets 2016: $3,016,567Liabilities 2016: $244,828Net Assets 2016: $2,771,7392016Assets 2017: $2,859,718Liabilities 2017: $209,737Net Assets 2017: $2,649,9812017Assets 2018: $2,798,848Liabilities 2018: $184,811Net Assets 2018: $2,614,0372018Assets 2019: $2,961,813Liabilities 2019: $200,775Net Assets 2019: $2,761,0382019Assets 2020: $3,492,129Liabilities 2020: $685,552Net Assets 2020: $2,806,5772020Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021

Highlighted filing

2018

Assets$2,798,848
Liabilities$184,811
Net Assets$2,614,037

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,580,6442010Expenses 2011: $1,606,5912011Expenses 2012: $1,770,0332012Revenue 2013: $1,793,133Expenses 2013: $1,901,982Net Income 2013: -$108,8492013Revenue 2014: $2,087,874Expenses 2014: $1,942,056Net Income 2014: $145,8182014Revenue 2015: $1,919,493Expenses 2015: $1,888,568Net Income 2015: $30,9252015Revenue 2016: $1,917,363Expenses 2016: $1,945,022Net Income 2016: -$27,6592016Revenue 2017: $1,955,461Expenses 2017: $2,086,155Net Income 2017: -$130,6942017Revenue 2018: $2,056,290Expenses 2018: $2,073,859Net Income 2018: -$17,5692018Revenue 2019: $2,254,781Expenses 2019: $2,167,852Net Income 2019: $86,9292019Revenue 2020: $2,116,390Expenses 2020: $2,086,240Net Income 2020: $30,1502020Revenue 2021: $0Expenses 2021: $62,214Net Income 2021: -$62,2142021

Highlighted filing

2018

Revenue$2,056,290
Expenses$2,073,859
Net Income-$17,569
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jun 13, 2019
Return Version
2018v3.1
Gross Receipts
$2,056,290
Mission and Program Overview

Mission

The mission of the ymca is to put christian principles into action through programs that build healthy spirit, mind and body for all.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,303,287$2,285,557▼ $17,730
Cash and Non-Interest-Bearing Accounts$123,089$120,354▼ $2,735
Pledges and Grants Receivable$20,200$10,100▼ $10,100
Prepaid Expenses and Deferred Charges$2,930$2,999▲ $69
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Loans From Officers Directors-$0-
Total Assets$2,859,718$2,798,848▼ $60,870
Other Assets Total$410,212$379,838▼ $30,374
Liabilities
Other Liabilities$114,082$123,902▲ $9,820
Deferred Revenue$55,128$35,361▼ $19,767
Accounts Payable and Accrued Expenses$40,527$25,548▼ $14,979
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$209,737$184,811▼ $24,926
Net Assets / Fund Balance
Unrestricted Net Assets$2,209,935$2,201,259▼ $8,676
Permanently Rstr Net Assets$410,213$379,838▼ $30,375
Temporarily Rstr Net Assets$29,833$32,940▲ $3,107
Total Net Assets Fund Balance$2,649,981$2,614,037▼ $35,944
Total Liabilities and Net Assets / Fund Balance$2,859,718$2,798,848▼ $60,870

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,771,431$3,680,975-
Other Land Buildings$0$10,273-
Land$233,809--
Equipment$280,317$538,516-
Other Assets Org$379,838--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$219,886-▼ $6,763$12,000$198,695
2017$164,177-▲ $70,033$12,000$219,886
2016$138,691$2,000▲ $37,167$11,500$164,177
2015$210,910$2,500▼ $10,387$61,500$138,691
2014$284,772$900▲ $40,273$111,078$210,910
Compensation and Service Providers

Board Members and Trustees

NameTitle
-President
-Vice President
-Board Member
-Secretary
-Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$157,250
Program Service Revenue
$1,742,656
Investment Income
$1,524
Other Revenue
$154,860
All Other Contributions
$157,250
Change in Net Assets
$-17,569
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,175,722
Other Expenses$898,137
Total Fundraising Expense$936
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$568,236$366,453-$934,689
Occupancy$277,121$48,935-$326,056
Depreciation Depletion$150,385$48,968-$199,353
Office Expenses$82,618$43,894-$126,512
Other Expenses$93,520$24,509-$93,520
Payroll Taxes$49,321$32,581-$81,902
Other Employee Benefits$47,655$31,480-$79,135
Current Officers, Directors, Trustees, and Key Employees$24,500$24,500-$49,000
Payments to Affiliates$28,983$5,191$0$34,174
Pension Plan Contributions$18,666$12,330-$30,996
Fees for Services Accounting-$13,680-$13,680
Travel$3,014$9,045-$12,059
Advertising$4,809$861$936$6,606
Conferences and Meetings$912$2,734-$3,646
All Other Expenses$0$30$0$30
Total Functional Expenses$1,407,732$665,191$936$2,073,859
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$0-
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Wages Payable$42,073
Accrued PY Sick Leave$31,007
Accrued Vacation$18,665
Accrued Workers Comp$14,049
Child Care Deposits$7,294
Accrued Member Tax$6,004
Gift Card$4,013
State Income Tax Withheld$606
Misc$191
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 9 Interested person not at organization'S address

Christine Purdy - 184 S Garfield St. Minster, OH 45865 Ron Arling - 240 W Fifth St., PO Box 120, Minster, OH 45865 Jill Roy - 5360 Mud Pike Rd., Celina, OH 45822 Leisa Arnett - 11885 East Shelby Rd., St Marys, OH 45885

Form 990, Part VI, Line 11B Review of form 990 by governing body

Organization's process to review Form 990. a copy of form 990 is presented to the governing body prior to the filing. The governing body then reviews and approves the form 990 for filing at it's regular meeting.

Form 990, Part VI, Line 15A Process to establish compensation of top management official

Compensation process for top official executive director compensation is based on comparable positions in other YMCA's in the great lakes region and other charitable organizations.

Form 990, Part VI, Line 15B Process to establish compensation of other employees

Compensation process for officers key employee compensation is based on comparable positions in other YMCA's in the great lakes region and other charitable organizations.

Form 990, Part VI, Line 19 Required documents available to the public

Governing documents, policies and financial statements are made available to the public upon request.

Form 990, Part VIII, Line 2F Other Program Service Revenue

Other Program Revenue - Total Revenue: 321257, Related or Exempt Function Revenue: 321257, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Residence Revenue - Total Revenue: 0, Related or Exempt Function Revenue: 0, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;

Form 990, Part VIII, Line 11D Other Miscellaneous Revenue

- Total Revenue: , Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;

Form 990 , Part VI, Line 9 Officers Who Cannot Be Reached

Bob klein 14845 co.rd. 66a n st marys, oh 45885 ron arling 240 w. Fifth st po box 120 minster, ohio 45865 lu smith 7784 st rt 704 celina, ohio 45822 christine purdy 184 s garfield st minster, ohio 45865

FORM 990, PART VI, LINE 11B ORGANIZATION'S PRCESS TO REVIEW FROM 990

A copy of form 990 is presented to the governing body prior to the filling. The governing body then reviews and approves the form 990 for filling at it's regular meeting.

Form 990, Part VI, Line 15A Compensations Process for Top Officals

Executive director compensation process is based on comparable positions in other ymca's in the great lakes region and other charitable organizations.

Form 990, Part VI, Line 15B Compensation Process for Officers

Key employee compensations is based on comparable positions in other ymca's in the great lakes region and other charitable organizations.

Form 990 , Part VI, Line 19 Governing Documents Disclosure Explanation

Governing documents, policies and financial statements are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Auglaize-Mercer Counties YMCA
EIN
34-1371829
Phone
4195869622
Address
7590 State ROUTE 703, Celina, OH 45822
Doing Business As
Auglaize-mercer Counties Family Ymca

Signing Officer

Name
Christine Purdy
Title
Board President
Signed
2019-06-13
Discuss with paid preparer
Yes

Organization Details

Formed
1983
Legal Domicile
Oh
Voting Board Members
14
Independent Board Members
14
Employees
272
Volunteers
124

Preparer

Firm
McCrate DeLaet & Co
Address
100 S Main Ave PO Box 339, Sidney, OH 45365-0339
Preparer
Donald C Goettemoeller
Phone
9374923161
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9 Other changes in net assets or fund balances

Gain on sale of assets - -1401;

Form 990, Part 1, Line 6

All board and committee members are volunteer positions this involves approximately 32 people in 2015. During 2015, the volunteers assisted with the basketball and soccer leagues.

Form 990, Part III, Line 4A- First Accomplishment

Well being programs serve all ages and abilities, and we provide financial assistance for those who are in need. In 2015, we served 7895 individual members, and had 1108 individual program participants, and provided financial assistance to more than 100 families.

FORM 990, PART lll, LINE 4B SECOND ACCOMPLISHMENT

Relationship and provides a sense of community with other families. Specific objectives of the program include: *program curriculum to help children grow physically, mentally, spiritually, and socially. *planned programs for learning recreation, and fun. *crating an environment for healthy creative expression. *providing an environment conductive to learning *to develope respect for individuals, accepting each other and self. *to help children in their understanding of manners, health, and nutrition. *to engage children in mew experiences and the opportunity to learn different skills. * to support and strengthen the family unit.

FORM 990, PART TIME lll, LINE 4C THIRD ACCIMPLISHMENT

Family unit and the role they play in the health and vitality of our community. Together with numerous other non-profit services organizations and the local church community, we exist to inspire the kind of people who care about the world and each other, who have a firm sense of worth, who foster understanding and respect, who accept responsibility for their own lives and who are committed to helping improve the lives of others. There is a deep need within our community for what the ymca offers each and every day. Today over 930 families call themselves ymca family members in auglaize and mercer counties ymca.

Financial Statement Notes

Schedule D, Part V, Line 4 Intended uses of endowment funds

Revenue Amounts included on return - other contributions pledged/received timing difference.

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IRS990/Desc0HEALTH AND WELL BEING FOR ALL: THE YMCA VIEWS HEALTH HOLISTICALLY: A HEALTHY PERSON HAS UNITY OF BODY, MIND AND SPIRIT. THE YMCA HAS IDENTIFIED THE GROWING NATIONAL OBESITY RATES IN THIS COUNTRY AS A CRITICAL SOCIAL ISSUE THAT MUST BE ADDRESSED AND OUR HEALTH AND WELL BEING PROGRAMS ARE DESIGNED TO HELP PEOPLE DEVELOP NEW SKILLS AND GROW IN SPIRIT, MIND AND BODY BY SETTING REALISTIC GOALS FOR SELF IMPROVEMENT AND DISEASE PREVENTION EDUCATION. YMCA PROGRAMS PROMOTE INTERACTION, TEAMWORK, ACCOUNTABILITY, SOCIAL SKILLS, POSITIVE SELF ESTEEM, AND MORAL AND ETHICAL BEHAVIOR. OUR HEALTH AND WELL BEING PROGRAMS SERVE ALL AGES AND ABILITIES, AND WE PROVIDE FINANCIAL ASSISTANCE FOR THOSE WHO ARE IN NEED.
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IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt7Tim Beck
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IRS990/MissionDesc0THE MISSION OF THE YMCA IS TO PUT CHRISTIAN PRINCIPLES INTO ACTION THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL.
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IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0Christine Purdy
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IRS990/ProgSrvcAccomActy2Grp/Desc0CHILDCARE PROGRAMS: OUR NEW BREMEN CHILDCARE AND ENRICHMENT, INFANT, TODDLER PROGRAMS OFFER HIGH QUALITY CHILDCARE ACTIVITIES FOR CHILDREN FROM ALL SEGMENTS OF OUR COMMUNITY, AGES 6 WEEKS TO 11 YEARS. WE OFFER A VARIETY OF STATE LICENSED CHILDCARE PROGRAMS, BOTH FULL AND PART-TIME, WHICH PROVIDE A SAFE AND NURTURING ENVIRONMENT WHERE YOUTH CAN DEVELOP SELF ESTEEM, GOOD VALUES AND APPRECIATION OF LEARNING AND CHARITABLE SERVICE. WE BELIEVE EVERY CHILD IS A UNIQUE CREATION WITH SPECIAL TALENTS AND CAPABLIITIES. THE YMCA CHILDCARE PROGRAM SUPPORTS AND STRENGTHENS FAMILY RELATIONSHIPS AND PROVIDES A SENSE OF COMMUNITY WITH OTHER FAMILIES. SPECIFIC OBJECTIVES OF THE PROGRAM INCLUDE: PROGRAM CURRICULUM TO HELP CHILDREN GROW PHYSICALLY, MENTALLY, SPIRITUALLY, AND SOCIALLY. PLANNED PROGRAMS FOR LEARNING RECREATION, AND FUN. CREATING AN ENVIRONMENT FOR HEALTHY CREATIVE EXPRESSION PROVIDING AN ENVIRONMENT CONDUCIVE TO LEARNING. TO DEVELOP RESPECT FOR INDIVIDUALS, ACCEPTING EACH OTHER AND SELF. TO HELP CHILDREN IN THEIR UNDERSTANDING OF MANNERS, HEALTH, AND NUTRITION. TO ENGAGE CHILDREN IN NEW EXPERIENCES AND THE OPPORTUNITY TO LEARN DIFFERENT SKILLS. TO SUPPORT AND STRENGTHEN THE FAMILY UNIT.
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IRS990/ProgSrvcAccomActy3Grp/Desc0FAMILY STRENGTHENING: FOR OVER 29 YEARS, THE YMCA OF AUGLAIZE/MERCER COUNTIES HAS BEEN WORKING TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH QUALITY FAMILY PROGRAMMING AND ENGAGEMENT. WE ARE NOT JUST A GYM, OR A HEALTH CLUB, OR A CHILDCARE CENTER, BUT RATHER A DEEPLY ROOTED NON-PROFIT COMMUNITY SERVICE ASSOCIATION OF PEOPLE WITH A UNITED PURPOSE OF WORKING FOR THE GREATER GOOD. THE YMCA IS A PLACE WHERE EVERYONE CAN BELONG, WHERE EVERYONE IS WELCOME. FOREVER MISSION DRIVEN, THE YMCA OF AUGLAIZE/MERCER COUNTIES AND ITS MEMBERS RECOGNIZE THE IMPORTANCE OF THE FAMILY UNIT AND THE ROLE THEY PLAY IN THE HEALTH AND VITALITY OF OUR COMMUNITY. TOGETHER WITH NUMEROUS OTHER NON-PROFIT SERVICE ORGANIZATIONS AND THE LOCAL CHURCH COMMUNITY, WE EXIST TO INSPIRE THE KIND OF PEOPLE WHO CARE ABOUT THE WORLD AND EACH OTHER, WHO HAVE A FIRM SENSE OF WORTH, WHO FOSTER UNDERSTANDING AND RESPECT, WHO ACCEPT RESPONSIBILITY FOR THEIR OWN LIVES AND WHO ARE COMMITTED TO HELPING IMPROVE THE LIVES OF OTHERS. THERE IS A DEEP NEED WITHIN OUR COMMUNITY FOR WHAT THE YMCA OFFERS EACH AND EVERY DAY. TODAY OVER 930 FAMILIES CALL THEMSELVES YMCA FAMILY MEMBERS IN AUGLAIZE AND MERCER COUNTIES YMCA.
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