Civic Intelligence

Auglaize-Mercer Counties YMCA

990 • Fiscal year 2020 • EIN 34-1371829

Jan 01, 2020 to Dec 31, 2020 • Filed on Jun 14, 2021

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

62nd percentile

0.20x

Higher debt load relative to assets than 62% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

70th percentile

0.32x

Higher debt load relative to revenue than 70% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

41st percentile

1.4%

Higher net margin than 41% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

37th percentile

$0

Higher top officer pay than 37% of similar nonprofits.

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

70th percentile

18%

Faster asset growth than 70% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

38th percentile

-6.1%

Faster revenue growth than 38% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$3,492,129

Up $530,316 (+18%) from 2019

Net Assets

Up

$2,806,577

Up $45,539 (+1.6%) from 2019

Liabilities

Up

$685,552

Up $484,777 (+241%) from 2019

Revenue

Down

$2,116,390

Down $138,391 (-6.1%) from 2019

Expenses

Down

$2,086,240

Down $81,612 (-3.8%) from 2019

Net Income

Down

$30,150

Down $56,779 (-65%) from 2019

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

2020

Assets$3,492,129
Liabilities$685,552
Net Assets$2,806,577

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

2020

Revenue$2,116,390
Expenses$2,086,240
Net Income$30,150
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Jun 14, 2021
Return Version
2020v4.0
Gross Receipts
$2,116,390
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$2,200,932$2,553,805▲ $352,873
Cash and Non-Interest-Bearing Accounts$328,166$504,170▲ $176,004
Prepaid Expenses and Deferred Charges$3,506$4,961▲ $1,455
Pledges and Grants Receivable$1,300$2,500▲ $1,200
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Loans From Officers Directors$0$0→ $0
Total Assets$2,961,813$3,492,129▲ $530,316
Other Assets Total$427,909$426,693▼ $1,216
Liabilities
Deferred Revenue$24,826$470,999▲ $446,173
Other Liabilities$143,788$214,553▲ $70,765
Accounts Payable and Accrued Expenses$32,161--
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$200,775$685,552▲ $484,777
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,731,536$2,806,577▲ $75,041
Net Assets With Donor Restrictions$29,502$0▼ $29,502
Total Net Assets Fund Balance$2,761,038$2,806,577▲ $45,539
Total Liabilities and Net Assets / Fund Balance$2,961,813$3,492,129▲ $530,316

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,939,123$4,006,373-
Land$233,809--
Equipment$380,873$639,775-
Leasehold Improvements$0$10,273-
Other Assets Org$426,693--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$246,765-▲ $11,784$13,000$245,549
2019$198,695-▲ $60,070$12,000$246,765
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
Compensation and Service Providers

Board Members and Trustees

NameTitle
-Past President
-President
-Vice Chair
-Board Member
-Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$182,741
Program Service Revenue
$1,549,326
Investment Income
$56
Other Revenue
$384,267
All Other Contributions
$182,741
Change in Net Assets
$30,150
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,254,138
Other Expenses$832,102
Total Fundraising Expense$5,207
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$691,773$357,139$4,353$1,053,265
Occupancy$203,544$35,919-$239,463
Depreciation Depletion$172,210$56,983-$229,193
Office Expenses$90,731$50,867-$141,598
Payroll Taxes$70,765$36,305-$107,070
Other Employee Benefits$21,768$41,699$0$63,467
Other Expenses$56,063$23,773-$56,063
Pension Plan Contributions$19,918$10,418$0$30,336
Payments to Affiliates$22,190$5,630$0$27,820
Fees for Services Accounting-$15,300-$15,300
All Other Expenses$11,394$2,891$0$14,285
Travel$1,335$4,005-$5,340
Advertising$3,365$54$854$4,273
Conferences and Meetings$700$2,099-$2,799
Total Functional Expenses$1,437,951$643,082$5,207$2,086,240
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$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Payable Precor Cardio$135,281
Accrued Workers Comp$40,203
Misc$19,994
Child Care Deposits$6,996
Accrued Member Tax$5,617
Gift Card$4,445
State Income Tax Withheld$2,017
Wages Payable$0
Accrued PY Sick Leave$0
Accrued Vacation$0
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
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 13

The whistleblower policy is located in the employee handbook which is supplies to each employee at the time of hiring. The employee signs a written acknowledgement of receiving the book. If there are any subsequent changes to the handbook, a new book is distributed to all employees and another written receipt is obtained.

Form 990, Part VI, Line 14

The a/m family ymca uses the document retention policy outlined by the national ymca. A hard copy is maintained and electronic copies are kept on the computer hard drives of the controller and human resources director

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 12C Conflict of interest policy

The final form 990 is emailed to each member of the board of directors prior to filing the return; however, the organization's controller conducts a review of the return prior to filing. The return is subsequently reviewed by the organization's finance committee and then the full board of directors at the next regularly scheduled meeting of each body.

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: 402320, Related or Exempt Function Revenue: 402320, 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

Proceeds from PPP Loan - Total Revenue: 247370, Related or Exempt Function Revenue: 247370, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;

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
Business Director
Signed
2021-06-14
Discuss with paid preparer
Yes

Organization Details

Formed
1983
Legal Domicile
Oh
Voting Board Members
14
Independent Board Members
14
Employees
286

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

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.

Raw XML AppendixShowing 400 of 682 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/Form990PartVIISectionAGrp/TitleTxt6Board Member
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IRS990/Form990PartVIISectionAGrp/TitleTxt12Vice Chair
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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/OtherExpensesGrp/Desc0CHILD CARE
IRS990/OtherExpensesGrp/Desc1SWIM TEAM BOOSTERS
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IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0Christine Purdy
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IRS990/ProgramServiceRevenueGrp/Desc1Childcare Revenue -- Infant/Toddler/Preschool
IRS990/ProgramServiceRevenueGrp/Desc2Childcare Revenue -- School Age
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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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