Civic Intelligence

Miami County Young Men'S Christian

EIN 35-0893512 • 501(c)3 • Peru, IN

Profile

The miami county ymca is a charitable, community service organization that includes men, women, and children of all ages, abilities, incomes, races, and religions. We are dedicated to building strong kids, families and communities by putting christian principles into practice through programs that promote healthy lifestyles, strong values, leadership development, and community interaction. Everyone is welcome at our ymca, regardless of the ability to pay-all who are in need can receive financial assistance for memberships and programs. Our ymca is founded and led by volunteers from our community. Volunteers also serve as mentors, coaches, program leaders, and instructors and more. The ymca believes we all need to belong-a place where we genuinely care about one another; where we pull together for a common cause; where we treat each other with loving kindness, open communication, and support; where we share in decisions. The ymca nurtures children, supports families, and strengthens soc

751 W 2nd StPeru, IN 46970

www.miamicountyy.org

Siviq Scores

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

Liabilities / Assets

70th percentile

0.40x

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

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

Liabilities / Revenue

84th percentile

1.30x

Higher debt load relative to revenue than 84% of similar nonprofits.

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

Net Margin

82nd percentile

33%

Higher net margin than 82% of similar nonprofits.

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

Top Officer Pay

24th percentile

$107,668

Higher top officer pay than 24% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

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

Asset Growth

12th percentile

-9.6%

Faster asset growth than 12% of similar nonprofits.

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

Revenue Growth

78th percentile

31%

Faster revenue growth than 78% of similar nonprofits.

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

Assets

Down

$18,120,608

Down $1,743,957 (-8.8%) from 2022

Liabilities

Down

$7,244,380

Down $4,553,115 (-39%) from 2022

Net Assets

Up

$10,876,228

Up $2,809,158 (+35%) from 2022

Revenue

Up

$5,576,083

Up $1,766,356 (+46%) from 2022

Expenses

Up

$3,760,833

Up $327,133 (+9.5%) from 2022

Net Income

Up

$1,815,250

Up $1,439,223 (+383%) from 2022

Trend Graphs

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2010: $1,463,560Liabilities 2010: $38,487Net Assets 2010: $1,425,0732010Assets 2011: $1,344,687Liabilities 2011: $129,662Net Assets 2011: $1,215,0252011Assets 2012: $1,383,485Liabilities 2012: $67,060Net Assets 2012: $1,316,4252012Assets 2013: $1,738,803Liabilities 2013: $47,102Net Assets 2013: $1,691,7012013Assets 2015: $1,705,280Liabilities 2015: $1,163Net Assets 2015: $1,704,1172015Assets 2016: $1,871,424Liabilities 2016: $1,530Net Assets 2016: $1,869,8942016Assets 2017: $2,279,324Liabilities 2017: $1,039Net Assets 2017: $2,278,2852017Assets 2018: $2,740,600Liabilities 2018: $971Net Assets 2018: $2,739,6292018Assets 2019: $3,757,410Liabilities 2019: $69,089Net Assets 2019: $3,688,3212019Assets 2020: $5,415,567Liabilities 2020: $61,641Net Assets 2020: $5,353,9262020Assets 2021: $16,386,025Liabilities 2021: $8,694,982Net Assets 2021: $7,691,0432021Assets 2022: $19,864,565Liabilities 2022: $11,797,495Net Assets 2022: $8,067,0702022Assets 2024: $18,120,608Liabilities 2024: $7,244,380Net Assets 2024: $10,876,2282024

Highlighted filing

2024

Assets$18,120,608
Liabilities$7,244,380
Net Assets$10,876,228

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $2,244,8152010Expenses 2011: $2,423,6272011Expenses 2012: $1,676,2562012Revenue 2013: $1,553,375Expenses 2013: $1,408,061Net Income 2013: $145,3142013Revenue 2015: $1,393,311Expenses 2015: $1,474,224Net Income 2015: -$80,9132015Revenue 2016: $1,722,619Expenses 2016: $1,568,468Net Income 2016: $154,1512016Revenue 2017: $2,168,353Expenses 2017: $1,759,962Net Income 2017: $408,3912017Revenue 2018: $2,306,328Expenses 2018: $1,844,984Net Income 2018: $461,3442018Revenue 2019: $3,003,596Expenses 2019: $2,056,190Net Income 2019: $947,4062019Revenue 2020: $3,491,862Expenses 2020: $1,826,257Net Income 2020: $1,665,6052020Revenue 2021: $4,151,255Expenses 2021: $1,814,138Net Income 2021: $2,337,1172021Revenue 2022: $3,809,727Expenses 2022: $3,433,700Net Income 2022: $376,0272022Revenue 2024: $5,576,083Expenses 2024: $3,760,833Net Income 2024: $1,815,2502024

Highlighted filing

2024

Revenue$5,576,083
Expenses$3,760,833
Net Income$1,815,250

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.1$7.24$10.9$5.58$3.76$1.82
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.9$11.8$8.07$3.81$3.43$0.38
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.4$8.69$7.69$4.15$1.81$2.34
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.42$0.06$5.35$3.49$1.83$1.67
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.76$0.07$3.69$3.00$2.06$0.95
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.74$0.00$2.74$2.31$1.84$0.46
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.28$0.00$2.28$2.17$1.76$0.41
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.87$0.00$1.87$1.72$1.57$0.15
2015Detailed filing. Detailed filing data is available for this year.$1.71$0.00$1.70$1.39$1.47$0.08
2013Detailed filing. Detailed filing data is available for this year.$1.74$0.05$1.69$1.55$1.41$0.15
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.38$0.07$1.32$1.68
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.34$0.13$1.22$2.42
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.46$0.04$1.43$2.24
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 2, 2025
Return Version
2024v5.0
Gross Receipts
$5,585,841
Mission and Program Overview

Mission

The miami county ymca is a charitable, community service organization that includes men, women, and children of all ages, abilities, incomes, races, and religions. We are dedicated to building strong kids, families and communities by putting christian principles into practice through programs that promote healthy lifestyles, strong values, leadership development, and community interaction. Everyone is welcome at our ymca, regardless of the ability to pay-all who are in need can receive financial assistance for memberships and programs. Our ymca is founded and led by volunteers from our community. Volunteers also serve as mentors, coaches, program leaders, and instructors and more. The ymca believes we all need to belong-a place where we genuinely care about one another; where we pull together for a common cause; where we treat each other with loving kindness, open communication, and support; where we share in decisions. The ymca nurtures children, supports families, and strengthens soc

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$17,162,443$16,698,208▼ $464,235
Cash and Non-Interest-Bearing Accounts$1,370,047$587,513▼ $782,534
Investments Program Related$432,039$456,409▲ $24,370
Savings and Temporary Cash Investments$1,086,510$378,478▼ $708,032
Total Assets$20,051,039$18,120,608▼ $1,930,431
Liabilities
Mortgage Notes Payable Secured by Investment Property$11,008,688$7,240,553▼ $3,768,135
Accounts Payable and Accrued Expenses$5,742$3,827▼ $1,915
Total Liabilities$11,014,430$7,244,380▼ $3,770,050
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$8,470,968$10,209,135▲ $1,738,167
Net Assets With Donor Restrictions$565,641$667,093▲ $101,452
Total Net Assets Fund Balance$9,036,609$10,876,228▲ $1,839,619
Total Liabilities and Net Assets / Fund Balance$20,051,039$18,120,608▼ $1,930,431

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$15,317,108$3,366,294$18,683,402
Equipment$791,669$799,083$1,590,752
Land$589,431-$589,431

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$432,038-▲ $50,873-$456,408
2023$414,793-▲ $42,846-$432,038
2022$491,022-▼ $55,356-$414,793
2021$446,455-▲ $64,270-$491,022
2020$426,802-▲ $39,617-$446,455
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mark DemchakExec. DirectorFT$87,230$20,438$107,668

Board Members and Trustees

NameTitle
Jill MilesChair
Kenneth HansonPast Chair
Jeffrey AltmillerVice Chair
Andrew SmithBoard Member
Brooke RobertsonBoard Member
Carson RayBoard Member
Chris OusleyBoard Member
Christina CallaneBoard Member
Jeremy KellyBoard Member
Jeromie WrightBoard Member
Max WeaverBoard Member
Nick MapleBoard Member
Rebekah SlackBoard Member
Terry SmithSecretary
James ComerfordTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,983,917
Program Service Revenue
$1,279,386
Investment Income
$54,316
Other Revenue
$258,464
All Other Contributions
$3,091,826
Change in Net Assets
$1,815,250

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,976,465
Revenue Not Reported on Financial Statements
$2,599,618
Revenue Not Reported on Form 990
$263,251
Other Revenue Adjustments
$2,599,618
Total Revenue per Audited Statements
$3,239,716
Total Revenue per Form 990
$5,576,083
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,276,528
Salaries, Compensation, and Employee Benefits$1,484,305
Total Fundraising Expense$57,271
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,223,350$24,906$17,177$1,265,433
Interest$663,270$92,593-$755,863
Depreciation Depletion$626,106$57,594-$683,700
Occupancy$271,379$26,033-$297,412
Payroll Taxes$89,111$1,063$1,314$91,488
Insurance$72,292$10,091-$82,383
Other Employee Benefits$62,375$6,185-$68,560
Pension Plan Contributions$53,811$2,967$2,046$58,824
Payments to Affiliates$43,487$6,071-$49,558
Fees for Services Accounting$19,801$9,752-$29,553
Other Expenses$25,555$3,568$18,753$29,123
Office Expenses$18,703$2,610-$21,313
All Other Expenses$74$-24$17,981$18,031
Conferences and Meetings$367$9,123-$9,490
Advertising$1,239$173-$1,412
Total Functional Expenses$3,450,928$252,634$57,271$3,760,833

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,760,833
Total Expenses per Audited Statements$3,563,318
Expenses per Audited Statements$3,401,542
Expenses Not Reported on Financial Statements$359,291
Other Expense Adjustments$359,291
Expenses Not Reported on Form 990$161,776
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$21,270
Fundraising Direct Expenses$9,758
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Fundraiser$21,270$21,270$9,758$11,512
Total Events$21,270$21,270$9,758$11,512
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 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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

Finance committee members are provided a draft copy to review before service provider files with taxing authorities.

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

All key staff and board members are required to read and sign the policy. Any noted possible conflicts are discussed by the board to determine if a potential or actual conflict exists. Board members with conflicts are required to withdraw from deliberations or voting on a matter or transaction in which a conflict exists.

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

Yes. The executive director's pay is subject to annual review and approval of the board of directors. Data relevant to the cost of living in the local area and comparability across the region with other ymca directors' salary and benefits are factored in as well.

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

The executive director's pay is subject to annual review and approval of the finance committee of the board of directors. Data relevant to the cost of living in the local area and comparability across the region with other ymca directors' salary and benefits are factored in as well.

Form 990, Page 6, Part VI, Line 19

Public, upon request, will be provided a copy of any policy, irs determination letter, federal or state tax filing forms 990, 990-t, np-20, it-20np.

Filing and Contact Details

Filer

Filer Name
MIAMI COUNTY YOUNG MEN'S CHRISTIAN
EIN
35-0893512
Phone
7654721979
Address
751 W 2ND ST, PERU, IN 46970

Signing Officer

Name
Mark Demchak
Title
Exec. Director
Phone
7654721979
Signed
2025-06-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jill Miles
Formed
1902
Legal Domicile
In
Voting Board Members
15
Independent Board Members
15
Employees
198
Volunteers
150

Preparer

Firm
REA LOGAN & CO LLC CPA'S
Address
825 N BROADWAY, PERU, IN 46970-1618
Preparer
Alan Smith CPA
Phone
7654738840
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The miami county ymca is a charitable, community service organization that includes men, women, and children of all ages, abilities, incomes, races, and religions. We are dedicated to building strong kids, families and communities by putting christian principles into practice through programs that promote healthy lifestyles, strong values, leadership development, and community interaction. Everyone is welcome at our ymca, regardless of the ability to pay-all who are in need can receive financial assistance for memberships and programs. Our ymca is founded and led by volunteers from our community. Volunteers also serve as mentors, coaches, program leaders, and instructors and more. The ymca believes we all need to belong-a place where we genuinely care about one another; where we pull together for a common cause; where we treat each other with loving kindness, open communication, and support; where we share in decisions. The ymca nurtures children, supports families, and strengthens society. It's a force for hope. Our ymca goals include building self-esteem and nurturing a sense of accomplishment. We also strive to demonstrate, model, and teach our character development core values of caring,honesty, respect, and responsibility to all who enter the ymca, focusing on youth and adolescents. We uphold the goal of promoting families and support people of all kinds in their efforts to be responsible parents who are concerned with the physical, emotional, and spiritual health of their children. Through community-based exercise, sports, and education programs, the ymca promotes good health for people of all ages, all abilities, and all incomes. Diversity is a source of strength. Every person has an inherent worth and has something to contribute to the larger community. The ymca fosters an environment where diversity is celebrated and where members, volunteers, and staff members can reach their fullest potential. Our ymca vision is to build strong kids by: focusing on character development in all programs emphasizing the values of caring, honesty, respect and responsibility...building assets in youth through a wide variety of programs...teaching kids to swim, and to play and enjoy sports...providing good role models, and being a safe place for kids to grow. Our vision includes building strong families by: offering quality after-school and school's out programs which allow parents to work with the security that their children are safe...giving children and parents or care givers activities to do together...providing financial assistance to low-income families for y programs...promoting healthy lifestyle programs...conducting family programs and distributing information for parents...and by helping families in need. And our vision includes building strong communities by: collaborating with schools, churches, hospitals, chamber of commerce, and other organizations to better service the community...involving community leaders as board and committee members to help guide the organization to meet community needs...involving hundreds of volunteers each year and employing 50-100 staff...and by building leaders for the future. In summary, our purpose is to exist to make a difference for generations to come.

Form 990, Page 1, Part I, Line 6

Volunteers provide their services for all the various programs offered by the organization. Included but not limited to: youth sport coaches, aquatics, day care, physical fitness routines, front desk help, etc.

Form 990, Part XI, Line 9

ROUNDING -1

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The purpose of these funds is to provide support to the miami county ymca to carry out its role and mission. Board designated funds allow for principal and earnings to be distributed at the organization's discretion. Permanent funds only allow for the organization to use the annual spendable distributions, which are based off the historical balance of each fund over a five-year period, for the stated purpose of each fund.

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

GAAP REVENUE 263,251

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

Modified cash basis revenue 2,599,618

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

GAAP EXPENSES 161,776

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

Modified cash basis expenses 359,291

Raw XML AppendixShowing 400 of 574 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/ActivityOrMissionDesc0THE MIAMI COUNTY YMCA IS A CHARITABLE, COMMUNITY SERVICE ORGANIZATION THAT INCLUDES MEN, WOMEN, AND CHILDREN OF ALL AGES, ABILITIES, INCOMES, RACES, AND RELIGIONS. WE ARE DEDICATED TO BUILDING STRONG KIDS, FAMILIES AND COMMUNITIES BY PUTTING CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT PROMOTE HEALTHY LIFESTYLES, STRONG VALUES, LEADERSHIP DEVELOPMENT, AND COMMUNITY INTERACTION. EVERYONE IS WELCOME AT OUR YMCA, REGARDLESS OF THE ABILITY TO PAY-ALL WHO ARE IN NEED CAN RECEIVE FINANCIAL ASSISTANCE FOR MEMBERSHIPS AND PROGRAMS. OUR YMCA IS FOUNDED AND LED BY VOLUNTEERS FROM OUR COMMUNITY. VOLUNTEERS ALSO SERVE AS MENTORS, COACHES, PROGRAM LEADERS, AND INSTRUCTORS AND MORE. THE YMCA BELIEVES WE ALL NEED TO BELONG-A PLACE WHERE WE GENUINELY CARE ABOUT ONE ANOTHER; WHERE WE PULL TOGETHER FOR A COMMON CAUSE; WHERE WE TREAT EACH OTHER WITH LOVING KINDNESS, OPEN COMMUNICATION, AND SUPPORT; WHERE WE SHARE IN DECISIONS. THE YMCA NURTURES CHILDREN, SUPPORTS FAMILIES, AND STRENGTHENS SOC
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IRS990/MissionDesc0THE MIAMI COUNTY YMCA IS A CHARITABLE, COMMUNITY SERVICE ORGANIZATION THAT INCLUDES MEN, WOMEN, AND CHILDREN OF ALL AGES, ABILITIES, INCOMES, RACES, AND RELIGIONS. WE ARE DEDICATED TO BUILDING STRONG KIDS, FAMILIES AND COMMUNITIES BY PUTTING CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT PROMOTE HEALTHY LIFESTYLES, STRONG VALUES, LEADERSHIP DEVELOPMENT, AND COMMUNITY INTERACTION. EVERYONE IS WELCOME AT OUR YMCA, REGARDLESS OF THE ABILITY TO PAY-ALL WHO ARE IN NEED CAN RECEIVE FINANCIAL ASSISTANCE FOR MEMBERSHIPS AND PROGRAMS. OUR YMCA IS FOUNDED AND LED BY VOLUNTEERS FROM OUR COMMUNITY. VOLUNTEERS ALSO SERVE AS MENTORS, COACHES, PROGRAM LEADERS, AND INSTRUCTORS AND MORE. THE YMCA BELIEVES WE ALL NEED TO BELONG-A PLACE WHERE WE GENUINELY CARE ABOUT ONE ANOTHER; WHERE WE PULL TOGETHER FOR A COMMON CAUSE; WHERE WE TREAT EACH OTHER WITH LOVING KINDNESS, OPEN COMMUNICATION, AND SUPPORT; WHERE WE SHARE IN DECISIONS. THE YMCA NURTURES CHILDREN, SUPPORTS FAMILIES, AND STRENGTHENS SOC
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IRS990/ProgSrvcAccomActy2Grp/Desc0YOUTH DEVELOPMENT: WE NURTURE AND ENCOURAGE THE POTENTIAL OF EVERY CHILD THROUGH ENGAGING PROGRAMS AND SERVICES WHICH DEVELOP CHARACTER AND SKILLS THAT LEAD TO POSITIVE CHOICES, HEALTHY LIFESTYLES AND MEANINGFUL RELATIONSHIPS. YOUTH DEVELOPMENT PROGRAMS AND ACTIVITIES INCLUDE PRESCHOOL AND SCHOOL AGE CHILD CARE, PRESCHOOL EDUCATION, YOUTH SPORTS, SWIM LESSONS, DAY CAMP, HOME SCHOOL P.E., MARTIAL ARTS, AND OTHER PROGRAMS THAT PROVIDE FOR STRONGER KIDS AND FAMILIES. THESE YMCA PROGRAMS AND OTHER ACTIVITIES OFFER A RANGE OF EXPERIENCES THAT ENRICH COGNITIVE, SOCIAL, EMOTIONAL, AND PHYSICAL GROWTH IN YOUNG PEOPLE.
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IRS990/ProgSrvcAccomActy3Grp/Desc0HEALTHY LIVING: WE SUPPORT THE PURSUIT OF A HEALTHIER MIAMI COUNTY THROUGH THE DEVELOPMENT OF EFFECTIVE AND INNOVATIVE WELLNESS PROGRAMS, SERVICES, AND COMMUNITY COLLABORATIONS THAT STRENGTHEN INDIVIDUALS IN SPIRIT, MIND, AND BODY. HEALTHY LIVING PROGRAMS AND ACTIVITIES INCLUDE WELLNESS COACHING, CARDIO AND STRENGTH TRAINING, SWIMMING, SPORTS LEAGUES, RACQUETBALL, GROUP EXERCISE CLASSES, MARTIAL ARTS, PERSONAL TRAINING, AND OTHER SERVICES THAT PROVIDE OPPORTUNITIES FOR INDIVIDUALS WHO ARE SEEKING A HEALTHIER LIFE. AS A RESULT, PEOPLE IN OUR COMMUNITY RECEIVE THE SUPPORT, GUIDANCE, AND RESOURCES THEY NEED TO OVERCOME STRUGGLES WITH OBESITY, WORK/LIFE BALANCE, AND CHRONIC DISEASE.
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