Civic Intelligence

Young Mens Christian Association of Monroe County Inc.

990 • Fiscal year 2019 • EIN 35-1384859

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 14, 2020

2125 S Highland AvenueBloomington, IN 47401

(812) 332-5555

Siviq Scores

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

Liabilities / Assets

39th percentile

0.11x

Higher debt load relative to assets than 39% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Liabilities / Revenue

64th percentile

0.42x

Higher debt load relative to revenue than 64% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Net Margin

20th percentile

-6.3%

Higher net margin than 20% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Top Officer Pay

37th percentile

$140,969

Higher top officer pay than 37% of similar nonprofits.

Top officer pay equals 2.3% of source-year revenue.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Asset Growth

30th percentile

-0.7%

Faster asset growth than 30% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Revenue Growth

53rd percentile

4.8%

Faster revenue growth than 53% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Assets

Down

$23,916,357

Down $174,588 (-0.7%) from 2018

Net Assets

Down

$21,321,787

Down $55,260 (-0.3%) from 2018

Liabilities

Down

$2,594,570

Down $119,328 (-4.4%) from 2018

Revenue

Up

$6,188,488

Up $285,442 (+4.8%) from 2018

Expenses

Up

$6,576,986

Up $210,794 (+3.3%) from 2018

Net Income

Up

-$388,498

Up $74,648 (+16%) from 2018

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2010: $10,539,448Liabilities 2010: $814,230Net Assets 2010: $9,725,2182010Assets 2011: $11,579,532Liabilities 2011: $924,553Net Assets 2011: $10,654,9792011Assets 2012: $16,346,198Liabilities 2012: $4,991,433Net Assets 2012: $11,354,7652012Assets 2013: $27,828,666Liabilities 2013: $4,397,860Net Assets 2013: $23,430,8062013Assets 2014: $26,383,731Liabilities 2014: $3,321,090Net Assets 2014: $23,062,6412014Assets 2015: $25,714,366Liabilities 2015: $3,192,686Net Assets 2015: $22,521,6802015Assets 2016: $25,355,266Liabilities 2016: $3,145,831Net Assets 2016: $22,209,4352016Assets 2017: $24,754,180Liabilities 2017: $2,825,840Net Assets 2017: $21,928,3402017Assets 2018: $24,090,945Liabilities 2018: $2,713,898Net Assets 2018: $21,377,0472018Assets 2019: $23,916,357Liabilities 2019: $2,594,570Net Assets 2019: $21,321,7872019Assets 2020: $23,304,581Liabilities 2020: $2,192,173Net Assets 2020: $21,112,4082020Assets 2021: $23,826,855Liabilities 2021: $2,197,796Net Assets 2021: $21,629,0592021Assets 2022: $23,000,569Liabilities 2022: $2,116,835Net Assets 2022: $20,883,7342022Assets 2023: $22,480,574Liabilities 2023: $2,068,110Net Assets 2023: $20,412,4642023Assets 2024: $21,723,367Liabilities 2024: $1,992,275Net Assets 2024: $19,731,0922024

Highlighted filing

2019

Assets$23,916,357
Liabilities$2,594,570
Net Assets$21,321,787

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $3,925,5942010Expenses 2011: $3,991,3452011Expenses 2012: $4,074,1782012Revenue 2013: $15,857,288Expenses 2013: $4,728,404Net Income 2013: $11,128,8842013Revenue 2014: $6,688,285Expenses 2014: $7,132,768Net Income 2014: -$444,4832014Revenue 2015: $6,941,976Expenses 2015: $7,431,734Net Income 2015: -$489,7582015Revenue 2016: $7,087,834Expenses 2016: $7,447,443Net Income 2016: -$359,6092016Revenue 2017: $7,543,984Expenses 2017: $7,984,071Net Income 2017: -$440,0872017Revenue 2018: $5,903,046Expenses 2018: $6,366,192Net Income 2018: -$463,1462018Revenue 2019: $6,188,488Expenses 2019: $6,576,986Net Income 2019: -$388,4982019Revenue 2020: $4,659,665Expenses 2020: $5,052,562Net Income 2020: -$392,8972020Revenue 2021: $5,367,597Expenses 2021: $5,064,599Net Income 2021: $302,9982021Revenue 2022: $5,336,424Expenses 2022: $5,621,883Net Income 2022: -$285,4592022Revenue 2023: $5,530,796Expenses 2023: $6,149,654Net Income 2023: -$618,8582023Revenue 2024: $6,141,752Expenses 2024: $6,865,377Net Income 2024: -$723,6252024

Highlighted filing

2019

Revenue$6,188,488
Expenses$6,576,986
Net Income-$388,498
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 14, 2020
Return Version
2019v5.0
Gross Receipts
$6,222,586
Mission and Program Overview

Mission

The Y is a powerful association of men, women and children joined together by a shared commitment to nurture the potential of youth, promote healthy living and foster a sense of social responsibility. Our mission is to put Christian principles into practice through programs that build a healthy spirit, mind, and body for all. Y programs focus on four core values: caring, honesty, respect, and responsibility. See Schedule O.

Put Christian principles into practice through programs that build a healthy spirit, mind, & body for all. Build foundations of community through social responsibility, youth development, & healthy living.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$20,591,904$20,165,751▼ $426,153
Investments in Publicly Traded Securities$1,898,705$2,208,104▲ $309,399
Savings and Temporary Cash Investments$1,473,859$1,376,676▼ $97,183
Prepaid Expenses and Deferred Charges$70,035$70,479▲ $444
Accounts Receivable$19,064$44,159▲ $25,095
Pledges and Grants Receivable$31,172$39,880▲ $8,708
Inventories for Sale or Use$5,206$10,308▲ $5,102
Cash and Non-Interest-Bearing Accounts$1,000$1,000→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$24,090,945$23,916,357▼ $174,588
Other Assets Total$0$0→ $0
Liabilities
Tax Exempt Bond Liabilities$2,068,530$1,950,060▼ $118,470
Deferred Revenue$511,947$496,187▼ $15,760
Accounts Payable and Accrued Expenses$102,641$122,865▲ $20,224
Other Liabilities$30,780$25,458▼ $5,322
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Total Liabilities$2,713,898$2,594,570▼ $119,328
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$20,248,779$20,193,069▼ $55,710
Net Assets With Donor Restrictions$1,128,268$1,128,718▲ $450
Total Net Assets Fund Balance$21,377,047$21,321,787▼ $55,260
Total Liabilities and Net Assets / Fund Balance$24,090,945$23,916,357▼ $174,588

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$18,402,394$9,395,999$27,798,393
Land$1,532,803-$1,532,803
Equipment$189,629$771,338$960,967
Leasehold Improvements$40,925$368,292$409,217

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$1,995,591$12,306▲ $371,629$50,346$2,329,180
2018$2,078,093$11,660▼ $34,884$59,278$1,995,591
2017$1,848,892$42,812▲ $231,997$45,608$2,078,093
2016$1,765,323$19,765▲ $100,383$36,579$1,848,892
2015$1,787,955$19,702▼ $7,792$34,542$1,765,323
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
-CEOFT$109,789$31,180$140,969
-CFOFT$93,612$23,490$117,102

Board Members and Trustees

NameTitle
-President
-Association Board Member
-Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$425,621
Program Service Revenue
$5,553,786
Investment Income
$27,971
Other Revenue
$181,110
All Other Contributions
$365,579
Change in Net Assets
$-388,498

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table37$8,218Cost
Other Non Cash Contri Table5$4,616Cost
Other Non Cash Contri Table15$3,789Cost
Other Non Cash Contri Table31$3,540Cost
Other Non Cash Contri Table1$556Cost
Total Noncash Contributions89$20,719-

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,997,395
Revenue Not Reported on Financial Statements
$191,093
Revenue Not Reported on Form 990
$370,859
Other Revenue Adjustments
$191,093
Total Revenue per Audited Statements
$6,368,254
Total Revenue per Form 990
$6,188,488
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,872,974
Other Expenses$2,512,479
Total Fundraising Expense$311,020
Grants and Similar Amounts Paid$191,533
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,606,486$289,290$125,215$3,020,991
Depreciation Depletion$709,592$18,505$1,729$729,826
Occupancy$611,238$47,249$16,336$674,823
Office Expenses$317,676$16,532$59,821$394,029
Payroll Taxes$211,231$32,849$12,913$256,993
Current Officers, Directors, Trustees, and Key Employees$54,129$149,860$44,579$248,568
Other Employee Benefits$189,871$16,288$8,058$214,217
Grants to Domestic Individuals$191,093--$191,093
Advertising$119,750$42,768$8,554$171,072
Information Technology$46,608$89,387$2,072$138,067
Pension Plan Contributions$121,602$6,754$3,849$132,205
Insurance$107,129$8,444$1,154$116,727
Payments to Affiliates$47,999$47,999$0$95,998
Interest$68,532$993$0$69,525
Conferences and Meetings$22,691$8,477$186$31,354
Fees for Services Accounting$12,510$14,734$556$27,800
Travel$7,803$5,502$4,736$18,041
Fees for Services Other$13,610$0$0$13,610
Other Expenses$5,445$4,900$543$10,888
Grants to Domestic Orgs$440--$440
Total Functional Expenses$5,465,435$800,531$311,020$6,576,986

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$6,576,986
Total Expenses per Audited Statements$6,423,514
Expenses per Audited Statements$6,385,893
Expenses Not Reported on Financial Statements$191,093
Other Expense Adjustments$191,093
Expenses Not Reported on Form 990$37,621
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$23,317
Fundraising Gross Income$20,939
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$80,981$20,939$10,135$10,804
Event 2-$0-$0
Total Events$80,981$20,939$23,317$-2,378
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
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
Capital Lease Liability$12,894
Gift Certificate Liability$8,194
Credit Voucher Liability$3,870
Other Liabilities$500

Bond Issues

BondIssuerIssuedIssue PricePurpose
AMonroe County Indiana2012-06-14$2,750,000To provide funds for the cost of the pool renovation project.

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$2,750,000$0$771,578$45,000

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
Yes
Corrective action procedures
Yes
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, Part VI, Line 1A Delegate broad authority to A committee

The Association Board is ultimately responsible for all financial and policy decisions. There are two Committees - Finance Committee, and development Committee. All committees report to the Association Board.

Form 990, Part VI, Line 8B Documentation of meetings held by committees of governing body

The organization does not have committees with the authority to act on behalf of the governing body.

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

Staff prepared the Form 990 and the CFO performed a detailed review. The 990 was also reviewed by the tax side of our audit firm. Prior to the Form 990 being filed electronically, it was e-mailed to the Association Board for their review and staff from the tax side of our audit firm provided an oral report to the Association Board, CEO, and CFO. The Association Board serves as the Audit Committee.

Form 990, Part VI, Line 12C Conflict of interest policy

The Young Men's Christian Association of Monroe County, Inc. has a Conflict of Interest Policy that is completed by all directors and officers when they first begin their position and then again annually. The conflict of interest policies are reviewed by the CFO and then potential conflicts are brought to the attention of the audit committee. The audit committee determines by majority vote of disinterested persons whether a disclosed interest may result in a conflict of interest.

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

The CEO reports to the Association Board. The Association Board is responsible for annually conducting a performance evaluation of the CEO and setting the salary for this position. The Association Board provides feedback into the CEO's annual review. The CEO receives a 360 degree evaluation from the other Monroe County YMCA management staff and the Committee and Task Force members. The staff and governance evaluations are submitted to the Executive Administrative Assistant. The Executive Administrative Assistant compiles all information and presents the results of the evaluations to the Association Board. The Association Board President meets with the CEO to present the full evaluation. The written evaluation documents the deliberation process.

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

The CEO is responsible for annually conducting a performance evaluation of the CFO, COO, and Development Director. In addition to the annual performance evaluation, salary survey work is performed gathering comparative data from organizations in our community, both for profit and not for profit, as well as other YMCA's for the positions chosen to be researched for that year. In 2018 A SALARY SURVEY WAS CONDUCTED FOR THE CEO and CFO positions. The end result of the annual performance evaluation process is a written, signed document representing the past year of work and the deliberation process. The above salaries are part of the Professional Salary line presented to the Association Board in the overall budget approval process.

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

Requests for documents should be made to the CFO. The documents will be PROVIDED TO THE REQUESTER AS SOON AS POSSIBLE. The following documents will be made available upon request. - Form 1023, Application For Recognition of Exemption Under Section 501(C)(3) of the Internal Revenue Code - Form 990, Return of Organization Exempt From Income Tax - Determination Letter - Audited Financial Statements - Conflict of Interest Policy - Key Governing Documents - Articles of Incorporation - By Laws The Form 990 is made available to the public via The Guidestar website, www.guidestar.org. A financial report, as well as contribution, scholarship, and membership information is published in our Annual Report that is POSTED TO OUR WEBSITE.

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

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

Filing and Contact Details

Filer

Filer Name
Young Mens Christian Association of Monroe County Inc
EIN
35-1384859
Phone
8123325555
Address
2125 S Highland Avenue, Bloomington, IN 47401

Signing Officer

Name
Shannon Kane
Title
CFO
Signed
2020-11-14
Discuss with paid preparer
Yes

Organization Details

Formed
1977
Legal Domicile
In
Voting Board Members
7
Independent Board Members
7
Employees
612
Volunteers
268

Preparer

Firm
Crowe Llp
Address
135 N Pennsylvania Street Suite 200, Indianapolis, IN 46204
Preparer
Kim Scifres
Phone
3176321100
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 1 Other Program Services

At the Y, strengthening community is our cause. Every day we work side-by-side with our neighbors to ensure everyone, regardless of age, income or background, has the opportunity to learn, grow and thrive. In 2019, our Y served 24,672 individuals through membership, programs, health and wellness events, volunteer opportunities, health screenings, and facility usage from diverse communities throughout Bloomington and Monroe County and provided $191,093 in membership and program financial assistance. As our nation continues to face serious chronic and community challenges, the Y is in Monroe County making a difference in the areas of: Youth Development: Youth are taking a greater interest in learning, making smarter life choices, and cultivating the values, skills and relationships that lead to positive behaviors, the pursuit of higher education and goal achievement. Healthy Living: Thousands of adults and youth receive the support, guidance and resources needed to achieve better health and well-being. Moving for a Healthier You is a program which focuses on participants exercising while making healthy lifestyle changes. Main goals of the program are to increase activity while making food choices that are healthy. It takes place in a group setting. Building Better Balance is a community based program incorporating the Indiana University (IU) School of Public Health students and the Monroe County YMCA membership. Building Better Balance addresses the multiple dimensions that contribute to balance and mobility issues. It is designed to empower people who have issues of falling and/or developing a lack of confidence to move and function in many different environments. Social Responsibility: The Y helps people give back and assist their neighbors by offering opportunities to volunteer, advocate and support programs that strengthen community. Through the Y, individuals and policymakers are able to address many of the most critical social issues their communities face. Through collaborations and partnerships with almost 80 churches, schools, and other community groups and organizations, the Y was able to extend its program opportunities into surrounding counties and deep into the heart of urban neighborhoods. Partner organizations include: Churches: Bloomington Bible Church, House of Prayer, Pentecostal Faith Assembly, Sherwood Oaks Christian Church, South Union Christian Church and St. Charles Borromeo Catholic Church. Schools: Ball State University, Bloomington Montessori, Community Development Institute Head Start, Francis Parker Jr. High, Harmony School, Head Start, Heartland Home School, Indiana University Aquatic Research, Indiana University Basketball Club, Indiana University Office of International Development, Indiana University School of Public Health, Ivy Tech Community College, Monroe County Community School Corporation and Adult Education, and Richland Bean Blossom Community School Corporation. Community Organizations: 4-H, Access Abilities, Active Living Coalition, All Options, American Association of Retired Persons, American Heart Association, American Red Cross, Arthritis Foundation, Big Brothers Big Sisters, Boys and Girls Club, Boy Scouts, Bradford Woods, Bruce's Welding, Care Source, Centerstone, City and County Parks & Recreation, Civil Air Patrol, College Internship, Cook Inc., Department of Child Services in Monroe County, Dimension Mill, Family Solutions, Fish and Wildlife Services, Force Fitness, GOAL, Greater Bloomington Chamber of Commerce, Home Owners Association, Hopebridge Autism Therapy Center, IMA/Premier Healthcare LLC, Indiana Quarries and Stone Carvers, Indiana Swimming Foundation, IU Credit Union, IU Foundation, IU Health Bloomington, IU Speech and Hearing Clinic, IU Tai Chi Program, LEL Home Services, Life Designs, Lighthouse Christian, Meadowood, Moms and Babies, Monroe County Health Department, Monroe County Library, Monroe County NOW, Nature's Way, Oliver Winery, Personal Quality Care, Police an

Form 990, Part III, Line 4D Description of other program services

(Expenses $ 2,301,821 including grants of $ 191,533)(Revenue $ 4,603,025) The following is a listing of Specific Program Descriptions and Program Service Accomplishments at our YMCA: YMCA Aquatics In addition to providing specific swimming and water safety skills, YMCA Aquatics programs promote teamwork, self-confidence, and leadership. These programs are offered at fees affordable to the community at large, with financial assistance for those who can't afford the full fee. In 2019, more than 2,129 children, teens, and adults learned how to be safer around water through YMCA swim lessons and water safety programs. YMCA Family Enrichment The YMCA is proud to be a family organization. We give families a safe, reliable and affordable place to go and enjoy time together. Recreational opportunities such as Community Open Houses let families spend time together. Health and wellness programs, Safe Sitter classes, birthday parties, family yoga, and family preschool programs all provide opportunities for families to learn more about a healthy lifestyle. As always, all are welcome to our programs, including individuals with special needs. Thanks to our Parents Night Out program 335 children gave their parents a marriage-strengthening "date night". More than 425 visits per month are made to the Zone - a safe, social, wellness area for youth ages 7 to 12. Our ENERGIZE program is a unique outreach opportunity where we educate children during the academic day as it pertains to choosing nutritious foods and healthy activities in a fun, creative environment. We work hand in hand with the teachers and principals. We strive to be in every 4th grade classroom in the Monroe County Community School Corporation's 12 elementary schools. One focus is on teaching the basics for MyPlate. Youth learn how to fill their plates with healthy color and try new foods. Our other focus is on Healthy Living where kids find fun ways to exercise. In 2019 we worked with over 900 students from 32 different classrooms within Monroe County. YMCA Health Enhancement The familiar YMCA triangle emphasizes the oneness of spirit, mind, and body. YMCA Health Enhancement Programs help achieve this unity through medically-based programs that highlight proper exercise, nutrition, stress management, prevention of chronic disease and health education. YMCAs offer a lifelong progression of health and wellness activities, experiences and education, including programs for children, teens, families, and older adults. People with disabilities, and those with chronic ailments, such as arthritis, heart disease, and cancer, can also find YMCA programs that are tailored to their needs. The Y offers a welcoming atmosphere, where new exercisers can feel comfortable and receive the support they need to improve their health. Y financial assistance helps low-income individuals, who are less likely to exercise and to have adequate health care, gain access to the Y. Over 21,452 individuals enjoyed the benefits of a membership with the Y. Wellness Coaches are available to all members. They help acclimate new members into our facility which includes an orientation to all our cardiovascular and strength equipment, as well as defining policies and providing program opportunities. The YMCA of the USA Medical Advisory Committee believes we should encourage youth to embrace physical activity and regularly participate in physical fitness programs which include a strength training component. In 2019, 214 members worked with a Wellness Coach or were participants in our YMCA Strength Training Program. Our Personal Training program allows members to work one-on-one with a nationally certified personal trainer. This trainer creates a personalized program to focus on individual needs and goals. In 2019, over 823 people participated in our Personal Training program. YMCA Group Exercise Our YMCA Group Exercise instructors provide state-of-the-art exercise instruction that significantly contributes to each membe

Financial Statement Notes

Schedule D, Part II, Line 9 Conservation easements financial reporting

The conservation easements were part of a land purchase made on December 30, 2010. The purchased land is recorded on the Balance Sheet. Of the purchased land, 42.15 acres are considered to be a conservation easement. There is no footnote in the 2019 financial statements related to accounting for conservation easements.

Schedule D, Part III, Line 4 Collections of art - description of collections

Prominent and most striking within this 80' wide stone, aluminum and steel composition is a 16' tall striding figure with a multicolor interior. Because the figure is perforated, spaced and layered the colors, the imagery within and the background landscape constantly shift and change as the viewer moves around the piece. The striding figure is positioned so that is the first thing seen as members of the Y arrive at the stop sign on Innovation Court. The figure is a powerful archetype that is intend to speak to the ideals of a healthy spirit, mind and body. It is a stylized image moving forward, resolute and positive. And, it is supported physically and visually by a composition of monumental stones that move along the landscape of the hilltop island.

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

The Monroe County YMCA has established an endowment fund to provide resources for the YMCA in future years. The primary purpose of the endowment fund is to grow the fund over the long term. The fund's objective is to enhance the Monroe County YMCA's goal of strengthening youth development, healthy living, and social responsibility by supplementing the YMCA's projects, programs, and services. No part of the income generated by the endowment fund shall be used for the YMCA's annual operating budget.

Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote

The YMCA is exempt from income taxes on income from related activities under Section 501 (c) (3) of the U.S. Internal Revenue Code and corresponding state tax law. Accordingly, no provision has been made for federal or state income taxes. Additionally, the YMCA has been determined not to be a private foundation under Section 509 (a) of the Internal Revenue Code. The YMCA is however subject to income taxes on income generated from activities that are unrelated to its exempt purpose. Accounting standards require that the YMCA disclose the amount of potential benefit or obligation to be realized as a result of an examination performed by a taxing authority. For the years ended December 31, 2019 and 2018, management has determined the YMCA does not have any uncertain tax positions that would impact the YMCA's financial statements. The YMCA does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. The YMCA recognizes interest and/or penalties related to income tax matters in income tax expense. The YMCA did not have any amounts accrued for interest and penalties at December 31, 2019 and 2018.

Schedule D, Part XI, Line 2(D) Other revenues in audited financial statements not in form 990

COGS - 10348 Rental Expenses - 20963

Schedule D, Part XI, Line 4(B) Other revenues in form 990 not in audited financial statements

Scholarships - 191093

Schedule D, Part XII, Line 2(D) Other expenses in audited financial statements not in form 990

COGS - 10348 Rental Exense - 20963

Schedule D, Part XII, Line 4(B) Other expenses in form 990 not in audited financial statements

Scholarships - 191093

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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/ActivityOrMissionDesc0Put Christian principles into practice through programs that build a healthy spirit, mind, & body for all. Build foundations of community through social responsibility, youth development, & healthy living.
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IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02125 S Highland Avenue
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IRS990/Desc0YMCA Child Watch and Preschool The YMCA offers a quality childcare program to our members. We believe play is an essential part of a happy life and a powerful tool in a child's healthy development. Our directed play program integrates a variety of themes involving movement, crafts, games, and storytelling. The staff is trained and prepared to guide the children in activities where social skills are developed to help them learn how the world works. Our Play and Learn Child Watch, included in membership, had 35,766 child visits in 2019. We believe the early years of a child's life are of critical importance in his or her development. In our preschool programs, we strive to encourage healthy growth in spirit, mind, and body, through positive character development and movement based activities within a safe and nurturing environment. We encourage whole child development, which includes the support and resources of and for parents, teachers, family, and the community. In 2019, 1,968 children were enrolled in our Preschool, Holiday Break Day and Dance Programs.
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IRS990/FeesForServicesLobbyingGrp/FundraisingAmt00
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IRS990/FeesForSrvcInvstMgmntFeesGrp/FundraisingAmt00
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IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt0Kit Klingelhoffer
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt1Lee Carmichael
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt2Isaac Redden
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt3Missy Santa
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt4Ron Remak
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt5Scott Rink
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt6Skip Harrell
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt7Jason Winkle
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt8Shannon Kane
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
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IRS990/Form990PartVIISectionAGrp/OfficerInd3X
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2ASSOCIATION BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3ASSOCIATION BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4ASSOCIATION BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5ASSOCIATION BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6ASSOCIATION BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7CEO
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IRS990/GrantsPayableGrp/EOYAmt00
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IRS990/InvestmentsProgramRelatedGrp/BOYAmt00
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IRS990/MissionDesc0The Y is a powerful association of men, women and children joined together by a shared commitment to nurture the potential of youth, promote healthy living and foster a sense of social responsibility. Our mission is to put Christian principles into practice through programs that build a healthy spirit, mind, and body for all. Y programs focus on four core values: caring, honesty, respect, and responsibility.
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IRS990/NetAssetsOrFundBalancesEOYAmt021321787
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IRS990/OfficeExpensesGrp/FundraisingAmt059821
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IRS990/OnBehalfOfIssuerInd0false
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0189871
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IRS990/OtherExpensesGrp/Desc1Dues and subscriptions
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IRS990/OtherRevenueMiscGrp/BusinessCd0900099
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IRS990/OtherRevenueMiscGrp/Desc0Other Income
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IRS990/OtherRevenueMiscGrp/Desc2Locker Rental
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IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0121602
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt070479
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0Jason Winkle
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0713940
IRS990/ProgramServiceRevenueGrp/BusinessCd1624110
IRS990/ProgramServiceRevenueGrp/BusinessCd2624190
IRS990/ProgramServiceRevenueGrp/Desc0Healthy Living
IRS990/ProgramServiceRevenueGrp/Desc1Youth Development
IRS990/ProgramServiceRevenueGrp/Desc2Social Responsibility
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IRS990/ProgSrvcAccomActy2Grp/Desc0YMCA Youth and Adult Sports The YMCA Youth and Adult Sports Programs promote an appreciation of one's own worth. Whatever the sport, the focus is on full and equal participation of all; every child plays in every game. Win or lose, YMCA Youth Sports programs emphasize development of skill, health and wellness, safety, cooperation, self-esteem, and respect for others. In 2019, over 1,430 children enrolled in our Youth Sports Programs, which include soccer, basketball, T-Ball, volleyball, gymnastics, martial arts, and racquetball. In addition, we had over 390 adults enroll in racquetball, basketball, and volleyball programs.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01039940
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0376631
IRS990/ProgSrvcAccomActy3Grp/Desc0YMCA Camping YMCA Day Camps help campers develop self-confidence, self-respect, socialization, and a healthy lifestyle while participating in fun, active games that challenge the spirit, mind, and body. Financial assistance is available for those who cannot afford the customary fees. We encourage the participation of all individuals and will make accommodations for those campers with special needs. In 2019, the YMCA had 6,752 registrations in our day camp programs.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0895808

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$21.7$1.99$19.7$6.14$6.87$0.72
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$22.5$2.07$20.4$5.53$6.15$0.62
2022Detailed filing. Detailed filing data is available for this year.$23.0$2.12$20.9$5.34$5.62$0.29
2021Detailed filing. Detailed filing data is available for this year.$23.8$2.20$21.6$5.37$5.06$0.30
2020Detailed filing. Detailed filing data is available for this year.$23.3$2.19$21.1$4.66$5.05$0.39
2019Detailed filing. Detailed filing data is available for this year.$23.9$2.59$21.3$6.19$6.58$0.39
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$24.1$2.71$21.4$5.90$6.37$0.46
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$24.8$2.83$21.9$7.54$7.98$0.44
2016Detailed filing. Detailed filing data is available for this year.$25.4$3.15$22.2$7.09$7.45$0.36
2015Detailed filing. Detailed filing data is available for this year.$25.7$3.19$22.5$6.94$7.43$0.49
2014Detailed filing. Detailed filing data is available for this year.$26.4$3.32$23.1$6.69$7.13$0.44
2013Detailed filing. Detailed filing data is available for this year.$27.8$4.40$23.4$15.9$4.73$11.1
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.3$4.99$11.4$4.07
2011XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.6$0.92$10.7$3.99
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.5$0.81$9.73$3.93