Civic Intelligence

Brown County Community YMCA Inc.

990 • Fiscal year 2014 • EIN 35-2038783

Jan 01, 2014 to Dec 31, 2014 • Filed on May 10, 2015

105 Willow StreetNashville, IN 47448

(812) 988-9622

Siviq Scores

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

Liabilities / Assets

22nd percentile

0.01x

Higher debt load relative to assets than 22% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

29th percentile

0.03x

Higher debt load relative to revenue than 29% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

16th percentile

-15%

Higher net margin than 16% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

46th percentile

$54,860

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 10.9% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

$2,506,354

No earlier filing loaded for comparison.

Net Assets

$2,489,225

No earlier filing loaded for comparison.

Liabilities

$17,129

No earlier filing loaded for comparison.

Revenue

$501,163

No earlier filing loaded for comparison.

Expenses

$576,139

No earlier filing loaded for comparison.

Net Income

-$74,976

No earlier filing loaded for comparison.

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 2014: $2,506,354Liabilities 2014: $17,129Net Assets 2014: $2,489,2252014Assets 2015: $2,419,396Liabilities 2015: $5,928Net Assets 2015: $2,413,4682015Assets 2016: $2,497,269Liabilities 2016: $10,260Net Assets 2016: $2,487,0092016Assets 2017: $2,544,277Liabilities 2017: $2,394Net Assets 2017: $2,541,8832017Assets 2018: $2,517,862Liabilities 2018: $394Net Assets 2018: $2,517,4682018Assets 2019: $2,440,798Liabilities 2019: $0Net Assets 2019: $2,440,7982019Assets 2020: $2,443,967Liabilities 2020: $0Net Assets 2020: $2,443,9672020Assets 2021: $2,558,019Liabilities 2021: $0Net Assets 2021: $2,558,0192021Assets 2022: $3,662,651Liabilities 2022: $0Net Assets 2022: $3,662,6512022Assets 2023: $4,410,925Liabilities 2023: $0Net Assets 2023: $4,410,9252023Assets 2024: $4,706,516Liabilities 2024: $0Net Assets 2024: $4,706,5162024

Highlighted filing

2014

Assets$2,506,354
Liabilities$17,129
Net Assets$2,489,225

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2014: $501,163Expenses 2014: $576,139Net Income 2014: -$74,9762014Revenue 2015: $534,708Expenses 2015: $610,465Net Income 2015: -$75,7572015Revenue 2016: $643,921Expenses 2016: $570,380Net Income 2016: $73,5412016Revenue 2017: $639,951Expenses 2017: $585,077Net Income 2017: $54,8742017Revenue 2018: $650,252Expenses 2018: $647,431Net Income 2018: $2,8212018Revenue 2019: $674,034Expenses 2019: $649,710Net Income 2019: $24,3242019Revenue 2020: $620,218Expenses 2020: $617,049Net Income 2020: $3,1692020Revenue 2021: $764,898Expenses 2021: $650,846Net Income 2021: $114,0522021Revenue 2022: $1,856,465Expenses 2022: $751,833Net Income 2022: $1,104,6322022Revenue 2023: $1,592,663Expenses 2023: $844,389Net Income 2023: $748,2742023Revenue 2024: $5,698,773Expenses 2024: $915,335Net Income 2024: $4,783,4382024

Highlighted filing

2014

Revenue$501,163
Expenses$576,139
Net Income-$74,976
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 10, 2015
Return Version
2014v5.0
Gross Receipts
$501,163
Mission and Program Overview

Mission

The brown county community ymca is a nonprofit, 501(c) 3 charitable organization that strengthens community through its focus on youth development, healthy living, and social responsibility. We welcome all members of the public to join, support and volunteer at the ymca.

The ymca mission is to build a healthy spirit mind and body for all

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,429,130$2,416,132▼ $12,998
Savings and Temporary Cash Investments$108,001$57,115▼ $50,886
Cash and Non-Interest-Bearing Accounts$27,070$33,107▲ $6,037
Total Assets$2,564,201$2,506,354▼ $57,847
Liabilities
Accounts Payable and Accrued Expenses-$17,129-
Total Liabilities$0$17,129▲ $17,129
Net Assets / Fund Balance
Unrestricted Net Assets$2,564,201$2,489,225▼ $74,976
Total Net Assets Fund Balance$2,564,201$2,489,225▼ $74,976
Total Liabilities and Net Assets / Fund Balance$2,564,201$2,506,354▼ $57,847

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,934,786$918,759$2,853,545
Land$469,510-$469,510
Equipment$11,836$214,716$226,552
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kim RobinsonCEOFT$54,860$54,860

Board Members and Trustees

NameTitle
Betsy ParmanBoard Member
Bob LehtoBoard Member
Carol ZapapasBoard Member
Jerry RobersonBoard Member
Kevin SnyderBoard Member
Michael FultonBoard Member
Rod RussellBoard Member
Sheila LemkeBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$481,098
Program Service Revenue
$5,983
Investment Income
$141
Other Revenue
$13,941
All Other Contributions
$162,260
Change in Net Assets
$-74,976
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$292,789
Other Expenses$283,350
Total Fundraising Expense$79,343
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$167,899$20,988$20,988$209,875
Occupancy$89,952$11,244$11,244$112,440
Depreciation Depletion$77,644$9,705$9,705$99,175
Current Officers, Directors, Trustees, and Key Employees-$27,430$27,430$54,860
Office Expenses$28,213$3,526$3,526$35,265
Payroll Taxes$16,681$2,085$2,085$20,851
Insurance$11,249$1,406$1,406$14,061
Fees for Services Other$9,275$1,159$1,159$11,593
Advertising$6,982$873$873$8,728
Pension Plan Contributions$434$3,472$434$4,340
Other Employee Benefits$2,291$286$286$2,863
Other Expenses$666$83$83$832
Fees for Services Accounting$418$50$50$518
Travel$366$46$46$458
Total Functional Expenses$412,294$82,381$79,343$576,139
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$13,136
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Brown County Community Ymca
EIN
35-2038783
Phone
8129889622
Address
105 WILLOW STREET, Nashville, IN 47448

Signing Officer

Name
Kirsten Winkle
Title
Director
Phone
8129889622
Signed
2015-05-10
Discuss with paid preparer
Yes

Organization Details

Formed
2001
Legal Domicile
In
Voting Board Members
8
Independent Board Members
8
Employees
76
Volunteers
35

Preparer

Firm
H and R Block
Address
91 GOULD ST, NASHVILLE, IN 47448
Preparer
Jane Gore
Phone
8129886591
Supplemental Narrative

Additional Explanations

Page 6, Pt VI, Section B, 12A

There is a written conflict of interest policy, it is enforced and monitored by the board

Pg 6, Pt VI, Sect B, 13

There is a written conflict of interest policy, it is enforced and monitored by the board organization has written whistleblower policy

Pg 6, Pt VI, Sect B, 14

There is a written conflict of interest policy, it is enforced and monitored by the board organization has written whistleblower policy organization has written document retention and destruction policy

Pg 6, Pt VI, Sect B, 15

There is a written conflict of interest policy, it is enforced and monitored by the board organization has written whistleblower policy organization has written document retention and destruction policy the process of determining compensation for ceo includes a review and approval

Financial Statement Notes

Part VI Line 1A-E

Part vi line 1a-e: we file sch d only to show our land-building-and equipment cost and depreciation

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IRS990/Desc0AT THE BROWN COUNTY COMMUNITY YMCA OUR PROGRAMS ARE INTENDED TO HELP PEOPLE TO LEARN TO LIVE A HEALTHY LIFE STYLE. OUR FACILITIES AND EQUIPMENT ARE HERE FOR THE BENEFIT OF THE GENERAL PUBLIC. OUR STAFF AND VOLUNTEERS ENDEAVOR TO PROFESSIONALLY AND DAFELY TRAIN OTHERS TO MAINTAIN AND LIVE A HEALTHY LIFESTYLE. WE ALSO ASSIST MANY AREA HOSPITALS BY PROVIDING OUR FACILITIES FOR THEIR REHAB PROGRAMS. OUR EQUIPMENT AND FACILITIES HELP SPEED UP THE HEALING PROCESS FOR THOSE WHO NEED A LOCAL REHABILITATION PROGRAM. OUR DAY CAMPS AND AFTER SCHOOL PROGRAMS ASSIST MANY CHILDREN AND PARENTS BY PROVIDING A SAFE AND HEALTHY ENVIRONMENT FOR CHILDREN TO LEARN AND KEEP FIT. WE HAVE FUN AND EDUCATIONAL PROGRAMS THAT ALLOW CHILDREN TO LEARN WHILE THEY PLAY.
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0401956
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0403324
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02105875
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0141
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0224
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0355
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0526
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0727
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01973
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IRS990ScheduleA/PublicSupportCY170Pct00.97470
IRS990ScheduleA/PublicSupportPY170Pct00.98190
IRS990ScheduleA/PublicSupportPY509Pct00.98710
IRS990ScheduleA/PublicSupportTotal170Amt02105875
IRS990ScheduleA/PublicSupportTotal509Amt02105875
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0403324
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02105875
IRS990ScheduleA/TotalSupportAmt02160445
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt019924
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt014542
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt015622
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt0841
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt01668
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt052597
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0918759
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02853545
IRS990ScheduleD/EquipmentGrp/BookValueAmt011836
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0214716
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IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0469510
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PART VI LINE 1A-E: WE FILE SCH D ONLY TO SHOW OUR LAND-BUILDING-AND EQUIPMENT COST AND DEPRECIATION
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART VI LINE 1A-E
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE IS A WRITTEN CONFLICT OF INTEREST POLICY, IT IS ENFORCED AND MONITORED BY THE BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE IS A WRITTEN CONFLICT OF INTEREST POLICY, IT IS ENFORCED AND MONITORED BY THE BOARD ORGANIZATION HAS WRITTEN WHISTLEBLOWER POLICY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THERE IS A WRITTEN CONFLICT OF INTEREST POLICY, IT IS ENFORCED AND MONITORED BY THE BOARD ORGANIZATION HAS WRITTEN WHISTLEBLOWER POLICY ORGANIZATION HAS WRITTEN DOCUMENT RETENTION AND DESTRUCTION POLICY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THERE IS A WRITTEN CONFLICT OF INTEREST POLICY, IT IS ENFORCED AND MONITORED BY THE BOARD ORGANIZATION HAS WRITTEN WHISTLEBLOWER POLICY ORGANIZATION HAS WRITTEN DOCUMENT RETENTION AND DESTRUCTION POLICY THE PROCESS OF DETERMINING COMPENSATION FOR CEO INCLUDES A REVIEW AND APPROVAL
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PAGE 6, PT VI, SECTION B, 12A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PG 6, PT VI, SECT B, 13
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2PG 6, PT VI, SECT B, 14
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3PG 6, PT VI, SECT B, 15
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0501163
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IRS990/TravelGrp/ManagementAndGeneralAmt046
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IRS990/UnrestrictedNetAssetsGrp/BOYAmt02564201
IRS990/UnrestrictedNetAssetsGrp/EOYAmt02489225
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0105 WILLOW ST
IRS990/USAddress/CityNm0Nashville
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd047448
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.BROWNCOUNTYYMCA.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KIRSTEN WINKLE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08129889622
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-05-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BROWN COUNTY COMMUNITY YMCA
ReturnHeader/Filer/BusinessNameControlTxt0YMCA
ReturnHeader/Filer/EIN0352038783
ReturnHeader/Filer/PhoneNum08129889622
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ReturnHeader/Filer/USAddress/CityNm0Nashville
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd047448
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0H AND R BLOCK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt091 GOULD ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NASHVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd047448
ReturnHeader/PreparerPersonGrp/PhoneNum08129886591
ReturnHeader/PreparerPersonGrp/PreparationDt02015-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JANE GORE
ReturnHeader/ReturnTs02015-05-14T23:28:22Z
ReturnHeader/ReturnTypeCd0990

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