Civic Intelligence

Brown County Community YMCA Inc.

990 • Fiscal year 2016 • EIN 35-2038783

Jan 01, 2016 to Dec 31, 2016 • Filed on Jun 21, 2017

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

21st percentile

0.00x

Higher debt load relative to assets than 21% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

23rd percentile

0.02x

Higher debt load relative to revenue than 23% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

71st percentile

11%

Higher net margin than 71% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

46th percentile

$54,862

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 8.5% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

57th percentile

3.2%

Faster asset growth than 57% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

77th percentile

20%

Faster revenue growth than 77% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$2,497,269

Up $77,873 (+3.2%) from 2015

Net Assets

Up

$2,487,009

Up $73,541 (+3.0%) from 2015

Liabilities

Up

$10,260

Up $4,332 (+73%) from 2015

Revenue

Up

$643,921

Up $109,213 (+20%) from 2015

Expenses

Down

$570,380

Down $40,085 (-6.6%) from 2015

Net Income

Up

$73,541

Up $149,298 (+197%) from 2015

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

2016

Assets$2,497,269
Liabilities$10,260
Net Assets$2,487,009

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

2016

Revenue$643,921
Expenses$570,380
Net Income$73,541
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jun 21, 2017
Return Version
2016v3.0
Gross Receipts
$643,921
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$2,341,158$2,342,354▲ $1,196
Savings and Temporary Cash Investments$49,742$99,805▲ $50,063
Cash and Non-Interest-Bearing Accounts$28,496$55,110▲ $26,614
Total Assets$2,419,396$2,497,269▲ $77,873
Liabilities
Accounts Payable and Accrued Expenses$5,928$10,260▲ $4,332
Total Liabilities$5,928$10,260▲ $4,332
Net Assets / Fund Balance
Unrestricted Net Assets$2,413,468$2,487,009▲ $73,541
Total Net Assets Fund Balance$2,413,468$2,487,009▲ $73,541
Total Liabilities and Net Assets / Fund Balance$2,419,396$2,497,269▲ $77,873

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,865,682$1,067,037$2,932,719
Land$469,510-$469,510
Equipment$7,162$231,089$238,251
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kim RobinsonExecutive DirectorFT$54,862$54,862

Board Members and Trustees

NameTitle
Jerry RobersonChair
Brian FennemanVice Chair
Carol ZapapasBoard Member
Debbie KelleyBoard Member
Greg WrightBoard Member
Kevin SnyderBoard Member
Rex WatersBoard Member
Dawn OliverSecretary
Jeff MooneyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$589,798
Program Service Revenue
$6,242
Investment Income
$33
Other Revenue
$47,848
All Other Contributions
$163,725
Change in Net Assets
$73,541
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$290,859
Salaries, Compensation, and Employee Benefits$279,521
Total Fundraising Expense$79,926
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$160,843$20,105$20,105$201,053
Occupancy$88,711$11,088$11,088$110,887
Depreciation Depletion$63,340$7,319$7,319$77,978
Current Officers, Directors, Trustees, and Key Employees-$27,431$27,431$54,862
Other Expenses$31,050$3,881$3,881$38,812
Fees for Services Other$20,297$2,537$2,537$25,371
Payroll Taxes$15,628$1,953$1,953$19,534
Insurance$12,231$1,529$1,529$15,289
Office Expenses$9,345$1,168$1,168$11,681
Advertising$6,793$849$849$8,491
Pension Plan Contributions$388$1,739$1,739$3,866
Travel$869$108$108$1,085
Fees for Services Accounting$400$50$50$500
Other Employee Benefits$20$93$93$206
Total Functional Expenses$410,528$79,926$79,926$570,380
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$46,110
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
No
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
Kim Robinson
Title
Director
Phone
8129889622
Signed
2017-06-21

Organization Details

Principal Officer
Kim Robinson
Formed
2001
Legal Domicile
In
Voting Board Members
9
Independent Board Members
9
Employees
61
Volunteers
150

Preparer

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

Additional Explanations

Page 2 Line 4

The ymca also houses and maintains access brown county

Page 6 Section B Line 12C

Written conflict of interest policy is board enforced

Page 6 Section B Line 15

The process of determining conpensation for the executive director includes a review and approval

Page 6 Section B Line 13

The organization has a written whistleblower policy

Page 6 Section B Line 14

The organization has a written document retention and destruction policy

Page 6 Section A Line A and B

The organization documents activities

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IRS990/Desc0AT THE BROWN COUNTY COMMUNITY YMCA OUR PROGRAMS ARE INTENDED TO HELP PEOPLE 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 CAREFULLY 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 THISE 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 LEAR AND KEEP FIT. WE HAVE FUN AND EDUCATIONAL PROGRAMS THAT ALLLOW CHILDREN TO LEARN WHILE THEY PLAY.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE YMCA ALSO HOUSES AND MAINTAINS ACCESS BROWN COUNTY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1WRITTEN CONFLICT OF INTEREST POLICY IS BOARD ENFORCED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PROCESS OF DETERMINING CONPENSATION FOR THE EXECUTIVE DIRECTOR INCLUDES A REVIEW AND APPROVAL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION HAS A WRITTEN WHISTLEBLOWER POLICY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION HAS A WRITTEN DOCUMENT RETENTION AND DESTRUCTION POLICY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION DOCUMENTS ACTIVITIES
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PAGE 6 SECTION B LINE 14
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5PAGE 6 SECTION A LINE A AND B
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