Civic Intelligence

Henry County YMCA Inc

990 • Fiscal year 2017 • EIN 35-0873347

Jan 01, 2017 to Dec 31, 2017 • Filed on Jun 12, 2018

300 Wittenbraker AveNew Castle, IN 47362

(765) 529-3804

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.02x

Higher debt load relative to assets than 32% of similar nonprofits.

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

Liabilities / Revenue

44th percentile

0.07x

Higher debt load relative to revenue than 44% of similar nonprofits.

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

Net Margin

36th percentile

-0.8%

Higher net margin than 36% of similar nonprofits.

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

Top Officer Pay

53rd percentile

$69,236

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 6.1% of source-year revenue.

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

Asset Growth

24th percentile

-3.5%

Faster asset growth than 24% of similar nonprofits.

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

Revenue Growth

62nd percentile

10%

Faster revenue growth than 62% of similar nonprofits.

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

Assets

Down

$3,932,378

Down $143,217 (-3.5%) from 2016

Net Assets

Down

$3,848,452

Down $2,616 (-0.1%) from 2016

Liabilities

Down

$83,926

Down $140,601 (-63%) from 2016

Revenue

Up

$1,135,411

Up $104,778 (+10%) from 2016

Expenses

Down

$1,144,967

Down $14,476 (-1.2%) from 2016

Net Income

Up

-$9,556

Up $119,254 (+93%) from 2016

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $4,449,815Liabilities 2010: $1,235,182Net Assets 2010: $3,214,6332010Assets 2011: $4,569,180Liabilities 2011: $1,122,523Net Assets 2011: $3,446,6572011Assets 2012: $4,813,513Liabilities 2012: $1,067,559Net Assets 2012: $3,745,9542012Assets 2013: $4,458,647Liabilities 2013: $859,422Net Assets 2013: $3,599,2252013Assets 2014: $4,298,547Liabilities 2014: $824,612Net Assets 2014: $3,473,9352014Assets 2015: $4,191,687Liabilities 2015: $213,171Net Assets 2015: $3,978,5162015Assets 2016: $4,075,595Liabilities 2016: $224,527Net Assets 2016: $3,851,0682016Assets 2017: $3,932,378Liabilities 2017: $83,926Net Assets 2017: $3,848,4522017Assets 2018: $3,827,873Liabilities 2018: $92,329Net Assets 2018: $3,735,5442018Assets 2019: $3,702,460Liabilities 2019: $85,982Net Assets 2019: $3,616,4782019Assets 2020: $3,641,112Liabilities 2020: $90,039Net Assets 2020: $3,551,0732020Assets 2021: $3,722,713Liabilities 2021: $92,203Net Assets 2021: $3,630,5102021Assets 2022: $3,577,224Liabilities 2022: $97,173Net Assets 2022: $3,480,0512022Assets 2023: $3,525,933Liabilities 2023: $110,589Net Assets 2023: $3,415,3442023Assets 2024: $3,253,751Liabilities 2024: $54,787Net Assets 2024: $3,198,9642024

Highlighted filing

2017

Assets$3,932,378
Liabilities$83,926
Net Assets$3,848,452

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $1,029,9252010Expenses 2011: $970,2792011Expenses 2012: $1,048,3012012Revenue 2013: $1,014,733Expenses 2013: $1,159,969Net Income 2013: -$145,2362013Revenue 2014: $1,004,087Expenses 2014: $1,158,626Net Income 2014: -$154,5392014Revenue 2015: $1,648,615Expenses 2015: $1,142,069Net Income 2015: $506,5462015Revenue 2016: $1,030,633Expenses 2016: $1,159,443Net Income 2016: -$128,8102016Revenue 2017: $1,135,411Expenses 2017: $1,144,967Net Income 2017: -$9,5562017Revenue 2018: $1,042,052Expenses 2018: $1,152,455Net Income 2018: -$110,4032018Revenue 2019: $1,015,058Expenses 2019: $1,143,810Net Income 2019: -$128,7522019Revenue 2020: $884,508Expenses 2020: $954,081Net Income 2020: -$69,5732020Revenue 2021: $1,131,790Expenses 2021: $1,030,088Net Income 2021: $101,7022021Revenue 2022: $1,050,138Expenses 2022: $1,200,597Net Income 2022: -$150,4592022Revenue 2023: $1,349,908Expenses 2023: $1,414,894Net Income 2023: -$64,9862023Revenue 2024: $1,322,878Expenses 2024: $1,539,528Net Income 2024: -$216,6502024

Highlighted filing

2017

Revenue$1,135,411
Expenses$1,144,967
Net Income-$9,556
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jun 12, 2018
Return Version
2017v2.3
Gross Receipts
$1,135,411
Mission and Program Overview

Mission

To put christian principles into practice through programs that build a healthy spirit, mind and body for all.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,609,990$3,553,031▼ $56,959
Savings and Temporary Cash Investments$419,640$336,825▼ $82,815
Prepaid Expenses and Deferred Charges$6,359$2,956▼ $3,403
Total Assets$4,075,595$3,932,378▼ $143,217
Other Assets Total$39,606$39,566▼ $40
Liabilities
Tax Exempt Bond Liabilities$188,265$68,265▼ $120,000
Accounts Payable and Accrued Expenses$36,262$15,661▼ $20,601
Total Liabilities$224,527$83,926▼ $140,601
Net Assets / Fund Balance
Unrestricted Net Assets$3,722,803$3,840,187▲ $117,384
Temporarily Rstr Net Assets$128,265$8,265▼ $120,000
Total Net Assets Fund Balance$3,851,068$3,848,452▼ $2,616
Total Liabilities and Net Assets / Fund Balance$4,075,595$3,932,378▼ $143,217

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,425,010$1,805,394$5,230,404
Equipment$-99,050$546,390$447,340
Land$227,071-$91,500
Other Land Buildings-$18,500$18,500

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$15,403-▲ $7,580$640$21,943
2016$18,785-▲ $1,997$635$15,403
2015$25,306-▼ $1,379$586$18,785
2014$29,216-▲ $1,021$636$25,306
2013$27,817-▲ $6,079$591$29,216
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Chris WilliamsExecutive DiFT$69,236$69,236

Board Members and Trustees

NameTitle
Cj BuskirkPresident
Amanda RyanBoard Member
Bill BledsoeBoard Member
Bill MorganBoard Member
Cori Morris-lappBoard Member
Jan EstelleBoard Member
Lee MarcumBoard Member
Maribeth TaylorBoard Member
Mark BrockBoard Member
Matt HuffmanBoard Member
Patty BroylesBoard Member
Sandy ScottBoard Member
Scott MurphyBoard Member
Scott WelchBoard Member
Shelley YorkBoard Member
Sherri BergumBoard Member
Vance MeierBoard Member
Erika GilmanTrustee
Mark MedleyTrustee
Scott HayesTrustee
Steve PfenningerTrustee
Steve WeidertTrustee
Jim MillikanMember at La
Mike MckownMember at La
Aaron BensonPast Preside
Bud ShoreTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$212,145
Program Service Revenue
$912,968
Investment Income
$97
Other Revenue
$10,201
All Other Contributions
$212,145
Change in Net Assets
$-9,556

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,135,411
Revenue Not Reported on Form 990
$7,580
Total Revenue per Audited Statements
$1,142,991
Total Revenue per Form 990
$1,135,411
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$611,694
Other Expenses$533,273
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$216,519$224,488-$441,007
Occupancy$157,908--$157,908
Depreciation Depletion$153,315--$153,315
Office Expenses$73,767$41,212-$114,979
Current Officers, Directors, Trustees, and Key Employees$33,992$35,244-$69,236
Other Employee Benefits$30,685$31,815-$62,500
Payroll Taxes$19,124$19,827-$38,951
Insurance$36,588--$36,588
Fees for Services Accounting-$13,940-$13,940
Fees for Services Management-$6,970-$6,970
Conferences and Meetings$4,148--$4,148
Other Expenses$4,136$10,029-$4,136
Interest$4,028--$4,028
Travel$1,818$279-$2,097
Total Functional Expenses$761,163$383,804$0$1,144,967

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,145,607
Expenses per Audited Statements$1,144,967
Total Expenses per Form 990$1,144,967
Expenses Not Reported on Form 990$640
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$922
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

Form 990 is prepared by the ymca's accounting firm and is reviewed by the business director and executive director.

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

Each board member is asked to complete a conflict of interest questionaire and return it to the executive director, who then reviews for any potential conflict of interest issues.

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

Compensation of executive director is reviewed by the executive board, then put in the budget which is approved by the entire board of directors.

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

Compensation is reviewed by the executive director, then put in the budget, which is approved by the entire board of directors.

Form 990, Page 6, Part VI, Line 19

Henry county ymca makes its governing documents and financial statements available to the public immediately upon request through the organization's office. Additionally, the organization's form 990 is available online at www.guidestar.org. Form 990 is also made immediately available upon request through the organization's office.

Filing and Contact Details

Filer

Filer Name
Henry County Ymca Inc
EIN
35-0873347
Phone
7655293804
Address
300 WITTENBRAKER AVE, NEW CASTLE, IN 47362

Signing Officer

Name
Chris Williams
Title
Executive Director
Phone
7655293804
Signed
2018-06-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chris Williams
Formed
1919
Legal Domicile
In
Voting Board Members
26
Independent Board Members
26
Employees
146
Volunteers
120

Preparer

Firm
Estep Burkey Simmons LLC
Address
PO BOX 42, MUNCIE, IN 47308-0042
Preparer
Thomas a Roberts
Phone
7652847554
Supplemental Narrative

Additional Explanations

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

Of events and community activities designed to help the at-risk population develop habits and relationships that lead to more active lifestyles. Participants serviced - approximately 50.

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

Camp creates memories that last a lifetime. Camp gives children a sense of belonging, self-confidence, and pride in achievement; while helping youth recognize the value of cooperation. The ymca preschool program was created to fit the age, size, interests, and needs of preschool-aged children. Children learn to view themselves as a worthy individual and are equipped with the tools to make future classroom experiences positive and enriching. The ymca youth swim lesson program is progressive, with multiple age-specific levels ensuring that each child is successful in each class. Learning situations are based on individual needs with positive reinforcement being used for skills accomplished as well as good behavior. Youth participants served - 23.

Form 990, Part XI, Line 9

Agency investment income 7,580 agency investment expenses -640 total 6,940

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

Earnings will be used to support the ymca operations.

Schedule D, Page 3, Part X

The ymca follows the income tax topic of the fasb asc. The ymca now recognizes a tax benefit only if it is more likely than not the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized will be the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the more-likely-than-not test, no tax benefit will be recorded. The ymca has examined this issue and has determined there are no material contingent tax liabilities. The ymca's federal and state exempt organization tax returns for 2014, 2015, and 2016 are subject to examination by the internal revenue service and the indiana department of revenue. Returns are generally subject to examination for three years after they are filed.

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

Agency investment income 7,580

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

Agency investment expenses 640

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IRS990/Desc0HEALTH AND WELLNESS FOR ADULTS THE YMCA TAKES THE WELLNESS, OR HOLISTIC, APPROACH TO HEALTH AND FITNESS. OUR PROGRAMS ARE ORGANIZED AROUND THE PRINCIPLES THAT THERE IS ONENESS IN SPIRIT, MIND, AND BODY. WE STRIVE TO RECOGNIZE THE UNIQUE HEALTH AND WELLNESS NEEDS AND GOALS OF OUR MEMBERS. PROGRAMS ARE DESIGNED TO HELP MEMBERS CREATE REALISTIC GOALS FOR SELF-IMPROVEMENT AND EMPHASIZE DISEASE PREVENTION THROUGH REGULAR EXERCISE, PROPER NUTRITION, STRESS MANAGEMENT, AND HEALTH EDUCATION. THE HENRY COUNTY YMCA IS COMMITTED TO PROVIDING MEMBERS WITH AN ATMOSPHERE THAT ALLOWS THEM TO GROW IN SPIRIT, MIND, AND BODY. IN LIGHT OF THE RISING OBESITY RATES IN OUR COUNTRY, OUR YMCA PARTICIPATES IN THE ACTIVATE AMERICA INITIATIVE AND ENGAGES IN THE VARIETY OF EVENTS AND COMMUNITY ACTIVITIES DESIGNED TO HELP THE AT-RISK POPULATION DEVELOP HABITS AND RELATIONSHIPS THAT LEAD TO MORE ACTIVE LIFESTYLES. PARTICIPANTS SERVICED - APPROXIMATELY 50.
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IRS990/Form990PartVIISectionAGrp/PersonNm20CORI MORRIS-LAPP
IRS990/Form990PartVIISectionAGrp/PersonNm21MARK MEDLEY
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2PAST PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt3MEMBER AT LA
IRS990/Form990PartVIISectionAGrp/TitleTxt4MEMBER AT LA
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IRS990/Form990PartVIISectionAGrp/TitleTxt21TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt25TRUSTEE
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IRS990/MissionDesc0TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD A HEALTHY SPIRIT, MIND AND BODY FOR ALL.
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IRS990/OperateHospitalInd0false
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IRS990/ProgSrvcAccomActy2Grp/Desc0YOUTH DEVELOPMENT PROGRAMS YMCA YOUTH PROGRAMS PROVIDE ENRICHING EXPERIENCES WHICH FACILITATE A CHILD'S COGNITIVE, SOCIAL, EMOTIONAL, AND PHYSICAL GROWTH. PROVIDING CHILDREN WITH A NURTURING AND STIMULATING ENVIRONMENT, INSTILLING POSITIVE VALUES LIKE TEAMWORK, HONESTY AND FAIR PLAY, DEMONSTRATING SERVICE TO OTHERS, AND HELPING YOUTH REACH THEIR FULL POTENTIAL, ARE ALL GOALS OF THE YMCA YOUTH PROGRAMS. WITHIN OUR PROGRAMS, WE STRIVE TO MEET THE NEEDS OF YOUNG PEOPLE IN THE COMMUNITY BY PROVIDING A SAFE PLACE, OPPORTUNITIES FOR GROWTH AND SUPPORTIVE RELATIONSHIPS WITH APPROPRIATE ROLE MODELS. FINANCIAL ASSISTANCE IS AVAILABLE FOR YOUTH MEMBERSHIPS AND PROGRAMS. THE YMCA DAY CAMP PROGRAM PROVIDES A LASTING EXPERIENCE OF PERSONAL ENRICHMENT. YMCA CAMP CREATES MEMORIES THAT LAST A LIFETIME. CAMP GIVES CHILDREN A SENSE OF BELONGING, SELF-CONFIDENCE, AND PRIDE IN ACHIEVEMENT; WHILE HELPING YOUTH RECOGNIZE THE VALUE OF COOPERATION. THE YMCA PRESCHOOL PROGRAM WAS CREATED TO FIT THE AGE, SIZE, INTERESTS, AND NEEDS OF PRESCHOOL-AGED CHILDREN. CHILDREN LEARN TO VIEW THEMSELVES AS A WORTHY INDIVIDUAL AND ARE EQUIPPED WITH THE TOOLS TO MAKE FUTURE CLASSROOM EXPERIENCES POSITIVE AND ENRICHING. THE YMCA YOUTH SWIM LESSON PROGRAM IS PROGRESSIVE, WITH MULTIPLE AGE-SPECIFIC LEVELS ENSURING THAT EACH CHILD IS SUCCESSFUL IN EACH CLASS. LEARNING SITUATIONS ARE BASED ON INDIVIDUAL NEEDS WITH POSITIVE REINFORCEMENT BEING USED FOR SKILLS ACCOMPLISHED AS WELL AS GOOD BEHAVIOR. YOUTH PARTICIPANTS SERVED - 23.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0274145
IRS990/ProgSrvcAccomActy3Grp/Desc0YOUTH SPORT PROGRAMS YMCA YOUTH SPORTS ENABLE YOUTH TO LEARN THE FUNDAMENTALS OF DIFFERENT SPORTS WHILE MEETING NEW FRIENDS AND BUILDING LASTING RELATIONSHIPS. SPORT PROGRAMS ARE PROGRESSIVE WITH EVERY CHILD BEING GIVEN THE OPPORTUNITY TO PLAY. YMCA SPORTS DRAW THE FOCUS AWAY FROM WINNING AT ALL COSTS AND INSTEAD TEACH CHILDREN TEAMWORK, INDIVIDUAL GROWTH, AND THE BASIC RULES OF THE GAME. THE YMCA YOUTH SPORT PHILOSOPHY IS "EVERYBODY PLAYS, EVERYBODY WINS." YOUTH PARTICIPANTS SERVICED - APPROXIMATELY 667.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.25$0.05$3.20$1.32$1.54$0.22
2023Detailed filing. Detailed filing data is available for this year.$3.53$0.11$3.42$1.35$1.41$0.06
2022Detailed filing. Detailed filing data is available for this year.$3.58$0.10$3.48$1.05$1.20$0.15
2021Detailed filing. Detailed filing data is available for this year.$3.72$0.09$3.63$1.13$1.03$0.10
2020Detailed filing. Detailed filing data is available for this year.$3.64$0.09$3.55$0.88$0.95$0.07
2019Detailed filing. Detailed filing data is available for this year.$3.70$0.09$3.62$1.02$1.14$0.13
2018Detailed filing. Detailed filing data is available for this year.$3.83$0.09$3.74$1.04$1.15$0.11
2017Detailed filing. Detailed filing data is available for this year.$3.93$0.08$3.85$1.14$1.14$0.01
2016Detailed filing. Detailed filing data is available for this year.$4.08$0.22$3.85$1.03$1.16$0.13
2015Detailed filing. Detailed filing data is available for this year.$4.19$0.21$3.98$1.65$1.14$0.51
2014Detailed filing. Detailed filing data is available for this year.$4.30$0.82$3.47$1.00$1.16$0.15
2013Detailed filing. Detailed filing data is available for this year.$4.46$0.86$3.60$1.01$1.16$0.15
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.81$1.07$3.75$1.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.57$1.12$3.45$0.97
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.45$1.24$3.21$1.03