Civic Intelligence

Auglaize-Mercer Counties YMCA

990 • Fiscal year 2017 • EIN 34-1371829

Jan 01, 2017 to Dec 31, 2017 • Filed on May 15, 2018

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

47th percentile

0.07x

Higher debt load relative to assets than 47% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

52nd percentile

0.11x

Higher debt load relative to revenue than 52% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

25th percentile

-6.7%

Higher net margin than 25% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

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.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

19th percentile

-5.2%

Faster asset growth than 19% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

43rd percentile

2.0%

Faster revenue growth than 43% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$2,859,718

Down $156,849 (-5.2%) from 2016

Net Assets

Down

$2,649,981

Down $121,758 (-4.4%) from 2016

Liabilities

Down

$209,737

Down $35,091 (-14%) from 2016

Revenue

Up

$1,955,461

Up $38,098 (+2.0%) from 2016

Expenses

Up

$2,086,155

Up $141,133 (+7.3%) from 2016

Net Income

Down

-$130,694

Down $103,035 (-373%) from 2016

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

2017

Assets$2,859,718
Liabilities$209,737
Net Assets$2,649,981

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

2017

Revenue$1,955,461
Expenses$2,086,155
Net Income-$130,694
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 15, 2018
Return Version
2017v2.3
Gross Receipts
$1,958,384
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$2,434,190$2,303,287▼ $130,903
Cash and Non-Interest-Bearing Accounts$130,866$123,089▼ $7,777
Accounts Receivable$68,700$20,200▼ $48,500
Prepaid Expenses and Deferred Charges$6,644$2,930▼ $3,714
Total Assets$3,016,567$2,859,718▼ $156,849
Other Assets Total$376,167$410,212▲ $34,045
Liabilities
Other Liabilities$28,363$114,082▲ $85,719
Deferred Revenue$57,353$55,128▼ $2,225
Accounts Payable and Accrued Expenses$159,112$40,527▼ $118,585
Total Liabilities$244,828$209,737▼ $35,091
Net Assets / Fund Balance
Unrestricted Net Assets$2,361,138$2,209,935▼ $151,203
Permanently Rstr Net Assets$376,167$410,213▲ $34,046
Temporarily Rstr Net Assets$34,434$29,833▼ $4,601
Total Net Assets Fund Balance$2,771,739$2,649,981▼ $121,758
Total Liabilities and Net Assets / Fund Balance$3,016,567$2,859,718▼ $156,849

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,829,539$3,540,863$5,370,402
Equipment$239,939$498,244$738,183
Land$233,809-$233,809
Other Land Buildings-$2,599$2,599
Other Assets Org$410,212--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$562,391-▲ $70,033-$618,100
2016$536,905$2,000▲ $37,167-$562,391
2015$609,124$2,500▼ $10,387-$536,905
2014$682,986$900▲ $40,273-$609,124
2013$604,251$3,000▲ $91,855-$682,986
Compensation and Service Providers

Board Members and Trustees

NameTitle
Bob KleinPresident
Chuck MeyerBoard Member
Jill RoyBoard Member
Kelly LloydBoard Member
Leisa ArnettBoard Member
Pete FalkBoard Member
Sharon GreenBoard Member
Tim BeckBoard Member
Wes EvermanBoard Member
Ron ArlingSecretary/tr
Christine PurdyVice Pres/pr
Revenue and Support

Revenue Composition

Contributions and Grants
$70,000
Program Service Revenue
$1,869,732
Investment Income
$9,212
Other Revenue
$6,517
All Other Contributions
$70,000
Change in Net Assets
$-130,694

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,930,351
Revenue Not Reported on Financial Statements
$25,110
Revenue Not Reported on Form 990
$34,046
Other Revenue Adjustments
$25,110
Total Revenue per Audited Statements
$1,964,397
Total Revenue per Form 990
$1,955,461
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,224,359
Other Expenses$861,796
Total Fundraising Expense$1,168
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$511,364$385,414-$896,778
Occupancy$247,622$43,698-$291,320
Depreciation Depletion$153,628$34,798-$188,426
Current Officers, Directors, Trustees, and Key Employees$64,316$48,519-$112,835
Other Employee Benefits$55,402$41,761-$97,163
Payroll Taxes$43,986$33,156-$77,142
Pension Plan Contributions$23,059$17,382-$40,441
Payments to Affiliates$28,995$3,503-$32,498
Other Expenses$35,122$27,189-$27,189
Office Expenses$15,189$1,835$1,168$18,192
Information Technology$14,013$1,693-$15,706
Fees for Services Accounting-$14,100-$14,100
Travel$3,207$9,621-$12,828
Conferences and Meetings$1,502$4,505-$6,007
All Other Expenses$5,085$16-$5,101
Interest$49$6-$55
Total Functional Expenses$1,374,456$710,531$1,168$2,086,155

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,086,155
Total Expenses per Audited Statements$2,086,155
Total Expenses per Form 990$2,086,155
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
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Wages Payable$39,824
Accrue Py Sick Leave$29,184
Accrued Vacation$19,087
Accrued Member Tax$6,947
Childcare Deposits$5,632
Accrued Workers Comp$4,813
Gift Card$4,729
State Inc Tax/withheld$969
Aflac After Tax$592
School Inc Tax/withheld$571
Emp Retirement Withheld$510
City Inc Tax Withheld$489
Program Credit$401
Aflac Before Tax$334
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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, Page 6, Part VI, Line 9

Christine purdy 184 s garfield st minster, oh 45865 bob klein 14845 co. Rd. 66a n. St marys, oh 45885 ron arling 240 w fifth st po box 120 minster, oh 45865

Form 990, Page 6, Part VI, Line 11B

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, Page 6, Part VI, Line 15A

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

Form 990, Page 6, Part VI, Line 15B

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

Form 990, Page 6, Part VI, Line 19

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

Filing and Contact Details

Filer

Filer Name
Auglaizemercer Counties Ymca
EIN
34-1371829
Phone
4195869622
Address
7590 STATE ROUTE 703, CELINA, OH 45822
Doing Business As
Auglaize-mercer Counties Family Ymc

Signing Officer

Name
Lowell Nees
Title
Executive Director
Phone
4195869622
Signed
2018-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christine Purdy
Formed
1983
Legal Domicile
Oh
Voting Board Members
11
Independent Board Members
11
Employees
246
Volunteers
102

Preparer

Firm
Mccrate Delaet & Co
Address
PO BOX 339, SIDNEY, OH 45365-0339
Preparer
Donald C Goettemoeller
Phone
9374923161
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

All board and committee members are volunteer positions, involving approximately 32 people in 2017. Total volunteers during 2017 were 102 people, assisting with basketball and soccer leagues.

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

Well being programs serve all ages and abilities, and we provide financial assistance for those who are in need. In 2017, we served 7,358 individuals as members under both family and individual memberships, and had 1,686 individual program participants.

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

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. In 2017, we served 155 children in full and part-time daycare and enrichment, infant and toddler programs.

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

Family unit and the role they play in the health and vitality of our community. Together with numberous 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 commmunity for what the ymca offers each and every day. In 2017, 2,278 families and individuals called themselves ymca members in auglaize and mercer counties ymca.

Form 990, Part XI, Line 9

Contributions pledged/received timing diff -25,110

Financial Statement Notes

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

Contributions pledged/received timing diff 25,110

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IRS990/Desc0HEALTH AND WELL BEING FOR ALL: SEE SCHEDULE O 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. IN 2017, WE SERVED 7,358 INDIVIDUALS AS MEMBERS UNDER BOTH FAMILY AND INDIVIDUAL MEMBERSHIPS, AND HAD 1,686 INDIVIDUAL PROGRAM PARTICIPANTS.
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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/Desc2CONTRACT SERVICES
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IRS990/OtherRevenueMiscGrp/Desc0SPECIAL EVENTS
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IRS990/PrincipalOfficerNm0CHRISTINE PURDY
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IRS990/ProgramServiceRevenueGrp/Desc0HEALTHY LIFESTYLE PROGRAM
IRS990/ProgramServiceRevenueGrp/Desc1CHILD CARE
IRS990/ProgramServiceRevenueGrp/Desc2PROGRAM SERVICES
IRS990/ProgramServiceRevenueGrp/Desc3CLUB INCOME
IRS990/ProgramServiceRevenueGrp/Desc4FACILITIES RENTAL
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt478053
IRS990/ProgSrvcAccomActy2Grp/Desc0CHILDCARE PROGRAMS: SEE SCHEDULE O 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. IN 2017, WE SERVED 155 CHILDREN IN FULL AND PART-TIME DAYCARE AND ENRICHMENT, INFANT AND TODDLER PROGRAMS.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0335169
IRS990/ProgSrvcAccomActy3Grp/Desc0FAMILY STRENGTHENING: SEE SCHEDULE O FOR OVER 30 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 ASSSOCIATION OF PEOPLE WITH A UNITED PURPOSE ... A 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 NUMBEROUS 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 COMMMUNITY FOR WHAT THE YMCA OFFERS EACH AND EVERY DAY. IN 2017, 2,278 FAMILIES AND INDIVIDUALS CALLED THEMSELVES YMCA MEMBERS IN AUGLAIZE AND MERCER COUNTIES YMCA.
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