Civic Intelligence

Brown County Community YMCA Inc.

990 • Fiscal year 2017 • EIN 35-2038783

Jan 01, 2017 to Dec 31, 2017 • Filed on May 15, 2018

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

17th percentile

0.00x

Higher debt load relative to assets than 17% of similar nonprofits.

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

Liabilities / Revenue

18th percentile

0.00x

Higher debt load relative to revenue than 18% of similar nonprofits.

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

Net Margin

63rd percentile

8.6%

Higher net margin than 63% of similar nonprofits.

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

Top Officer Pay

48th percentile

$58,239

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 9.1% of source-year revenue.

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

Asset Growth

46th percentile

1.9%

Faster asset growth than 46% of similar nonprofits.

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

Revenue Growth

35th percentile

-0.6%

Faster revenue growth than 35% of similar nonprofits.

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

Assets

Up

$2,544,277

Up $47,008 (+1.9%) from 2016

Net Assets

Up

$2,541,883

Up $54,874 (+2.2%) from 2016

Liabilities

Down

$2,394

Down $7,866 (-77%) from 2016

Revenue

Down

$639,951

Down $3,970 (-0.6%) from 2016

Expenses

Up

$585,077

Up $14,697 (+2.6%) from 2016

Net Income

Down

$54,874

Down $18,667 (-25%) 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 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

2017

Assets$2,544,277
Liabilities$2,394
Net Assets$2,541,883

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

2017

Revenue$639,951
Expenses$585,077
Net Income$54,874
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 15, 2018
Return Version
2017v2.3
Gross Receipts
$660,903
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$2,342,354$2,382,350▲ $39,996
Savings and Temporary Cash Investments$99,805$108,415▲ $8,610
Cash and Non-Interest-Bearing Accounts$55,110$53,512▼ $1,598
Total Assets$2,497,269$2,544,277▲ $47,008
Liabilities
Accounts Payable and Accrued Expenses$10,260$2,394▼ $7,866
Total Liabilities$10,260$2,394▼ $7,866
Net Assets / Fund Balance
Unrestricted Net Assets$2,487,009$2,541,883▲ $54,874
Total Net Assets Fund Balance$2,487,009$2,541,883▲ $54,874
Total Liabilities and Net Assets / Fund Balance$2,497,269$2,544,277▲ $47,008

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,907,724$1,143,886$3,051,610
Land$469,510-$469,510
Equipment$5,116$233,135$238,251
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kim RobinsonExecutive DirectorFT$58,239$58,239

Board Members and Trustees

NameTitle
Brian FennemanChair
Debbie KelleyVice Chair
Chris CalasBoard Member
Clint HammesBoard Member
Greg WrightBoard Member
Kelli BrunerBoard Member
Larry VorisBoard Member
Linda HobbsBoard Member
Rex WatersBoard Member
Dawn OliverSecretary
Jeff MooneyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$508,653
Program Service Revenue
$101,470
Investment Income
$80
Other Revenue
$29,748
All Other Contributions
$114,111
Change in Net Assets
$54,874
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$292,977
Other Expenses$292,100
Total Fundraising Expense$83,249
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$165,067$20,634$20,633$206,334
Occupancy$88,442$11,056$11,055$110,553
Depreciation Depletion$63,117$7,889$7,889$78,895
Current Officers, Directors, Trustees, and Key Employees-$29,119$29,120$58,239
Fees for Services Other$27,472$3,434$3,434$34,340
Office Expenses$20,800$2,650$2,650$26,100
Payroll Taxes$19,510$2,438$2,438$24,386
Other Expenses$16,857$2,107$2,107$21,071
Insurance$13,818$1,727$1,727$17,272
Pension Plan Contributions$385$1,734$1,734$3,853
Advertising$1,912$239$239$2,390
Travel$613$77$77$767
Other Employee Benefits$16$74$75$165
Total Functional Expenses$418,579$83,249$83,249$585,077
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$46,371
Fundraising Direct Expenses$20,952
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
2018-05-15
Discuss with paid preparer
No

Organization Details

Principal Officer
Kim Robinson
Formed
2001
Legal Domicile
In
Voting Board Members
11
Independent Board Members
11
Employees
71
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 compensation 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 poliy

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 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 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 WHIL THEY PLAY
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IRS990/OtherExpensesGrp/ProgramServicesAmt0570
IRS990/OtherExpensesGrp/ProgramServicesAmt116857
IRS990/OtherExpensesGrp/TotalAmt0712
IRS990/OtherExpensesGrp/TotalAmt121071
IRS990/OtherRevenueMiscGrp/Desc0VENDING MACHINE
IRS990/OtherRevenueMiscGrp/ExclusionAmt04329
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt04329
IRS990/OtherRevenueTotalAmt04329
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt020633
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt020634
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0165067
IRS990/OtherSalariesAndWagesGrp/TotalAmt0206334
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt02438
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02438
IRS990/PayrollTaxesGrp/ProgramServicesAmt019510
IRS990/PayrollTaxesGrp/TotalAmt024386
IRS990/PensionPlanContributionsGrp/FundraisingAmt01734
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01734
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0385
IRS990/PensionPlanContributionsGrp/TotalAmt03853
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0KIM ROBINSON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAMS VARIOUS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0101470
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0101470
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0589798
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt033
IRS990/PYOtherExpensesAmt0290859
IRS990/PYOtherRevenueAmt047848
IRS990/PYProgramServiceRevenueAmt06242
IRS990/PYRevenuesLessExpensesAmt073541
IRS990/PYSalariesCompEmpBnftPaidAmt0279521
IRS990/PYTotalExpensesAmt0570380
IRS990/PYTotalRevenueAmt0643921
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt054874
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt087866
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt099805
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0108415
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0610123
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0596040
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0524340
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0481239
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0416957
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02628699
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt080
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt033
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt029
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0141
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0224
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0507
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.95530
IRS990ScheduleA/PublicSupportCY509Pct00.98710
IRS990ScheduleA/PublicSupportTotal170Amt02628699
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0610123
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0596040
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0524340
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0481239
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0416957
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02628699
IRS990ScheduleA/TotalSupportAmt02751636
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt029748
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt047848
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt010368
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt019924
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt014542
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt0122430
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt01907724
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01143886
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03051610
IRS990ScheduleD/EquipmentGrp/BookValueAmt05116
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0233135
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0238251
IRS990ScheduleD/LandGrp/BookValueAmt0469510
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0469510
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02382350
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990ScheduleJ/RebuttablePresumptionProcInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SubstantiationRequiredInd0true
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleJ/WrittenPolicyRefTAndEExpnssInd0true
IRS990/ScheduleORequiredInd0true
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 COMPENSATION 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 POLIY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION DOCUMENTS ACTIVITIES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PAGE 2 LINE 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PAGE 6 SECTION B LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2PAGE 6 SECTION B LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3PAGE 6 SECTION B LINE 13
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PAGE 6 SECTION B LINE 14
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5PAGE 6 SECTION A LINE A AND B
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TaxExemptInterestAmt00
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02497269
IRS990/TotalAssetsEOYAmt02544277
IRS990/TotalAssetsGrp/BOYAmt02497269
IRS990/TotalAssetsGrp/EOYAmt02544277
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0508653
IRS990/TotalEmployeeCnt071
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt083249
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt083249
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0418579
IRS990/TotalFunctionalExpensesGrp/TotalAmt0585077
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt010260
IRS990/TotalLiabilitiesEOYAmt02394
IRS990/TotalLiabilitiesGrp/BOYAmt010260
IRS990/TotalLiabilitiesGrp/EOYAmt02394
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02487009

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