Civic Intelligence

Kishwaukee Family Young Mens Christian Association Inc.

990 • Fiscal year 2013 • EIN 36-2379643

Jan 01, 2013 to Dec 31, 2013 • Filed on Aug 14, 2014

2500 W Bethany Road60178

(815) 756-9577

Siviq Scores

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

Liabilities / Assets

70th percentile

0.45x

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

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Liabilities / Revenue

77th percentile

0.83x

Higher debt load relative to revenue than 77% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Net Margin

29th percentile

-2.6%

Higher net margin than 29% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Top Officer Pay

58th percentile

$126,976

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Asset Growth

89th percentile

29%

Faster asset growth than 89% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

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

Source year 2013

Assets

Up

$5,987,676

Up $1,337,498 (+29%) from 2012

Net Assets

Down

$3,307,726

Down $84,478 (-2.5%) from 2012

Liabilities

Up

$2,679,950

Up $1,421,976 (+113%) from 2012

Revenue

$3,226,910

No earlier filing loaded for comparison.

Expenses

Up

$3,311,388

Up $203,378 (+6.5%) from 2012

Net Income

-$84,478

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.

$8.0M$6.0M$4.0M$2.0M$0Assets 2012: $4,650,178Liabilities 2012: $1,257,974Net Assets 2012: $3,392,2042012Assets 2013: $5,987,676Liabilities 2013: $2,679,950Net Assets 2013: $3,307,7262013Assets 2014: $5,912,982Liabilities 2014: $2,639,245Net Assets 2014: $3,273,7372014Assets 2015: $6,155,136Liabilities 2015: $2,628,780Net Assets 2015: $3,526,3562015Assets 2016: $6,161,700Liabilities 2016: $2,631,373Net Assets 2016: $3,530,3272016Assets 2017: $6,044,674Liabilities 2017: $2,424,431Net Assets 2017: $3,620,2432017Assets 2018: $5,906,908Liabilities 2018: $2,217,961Net Assets 2018: $3,688,9472018Assets 2019: $7,151,043Liabilities 2019: $2,565,508Net Assets 2019: $4,585,5352019Assets 2020: $7,203,687Liabilities 2020: $2,823,573Net Assets 2020: $4,380,1142020Assets 2021: $7,314,825Liabilities 2021: $2,899,671Net Assets 2021: $4,415,1542021Assets 2022: $5,248,252Liabilities 2022: $1,961,990Net Assets 2022: $3,286,2622022Assets 2023: $4,790,026Liabilities 2023: $1,995,732Net Assets 2023: $2,794,2942023Assets 2024: $4,364,456Liabilities 2024: $1,838,117Net Assets 2024: $2,526,3392024

Highlighted filing

2013

Assets$5,987,676
Liabilities$2,679,950
Net Assets$3,307,726

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2012: $3,108,0102012Revenue 2013: $3,226,910Expenses 2013: $3,311,388Net Income 2013: -$84,4782013Revenue 2014: $3,601,260Expenses 2014: $3,635,250Net Income 2014: -$33,9902014Revenue 2015: $3,721,634Expenses 2015: $3,469,015Net Income 2015: $252,6192015Revenue 2016: $3,542,990Expenses 2016: $3,539,019Net Income 2016: $3,9712016Revenue 2017: $3,619,913Expenses 2017: $3,529,997Net Income 2017: $89,9162017Revenue 2018: $3,613,079Expenses 2018: $3,544,375Net Income 2018: $68,7042018Revenue 2019: $4,467,834Expenses 2019: $3,600,341Net Income 2019: $867,4932019Revenue 2020: $2,631,071Expenses 2020: $2,836,492Net Income 2020: -$205,4212020Revenue 2021: $2,929,519Expenses 2021: $2,894,479Net Income 2021: $35,0402021Revenue 2022: $2,215,391Expenses 2022: $3,344,283Net Income 2022: -$1,128,8922022Revenue 2023: $3,113,599Expenses 2023: $3,605,567Net Income 2023: -$491,9682023Revenue 2024: $3,431,286Expenses 2024: $3,699,241Net Income 2024: -$267,9552024

Highlighted filing

2013

Revenue$3,226,910
Expenses$3,311,388
Net Income-$84,478
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Aug 14, 2014
Return Version
2013v3.0
Gross Receipts
$3,226,910
Mission and Program Overview

Mission

The kishwaukee family ymca is a charitable association whose (continued on schedule o, page 1) mission is to promote christian principles through quality services and facilities. We strive to enrich the spirit, mind and body of all of our participants, especially families and children, regardless of ability to pay.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,274,632$5,615,817▲ $1,341,185
Savings and Temporary Cash Investments$171,980$151,883▼ $20,097
Accounts Receivable$107,397$100,338▼ $7,059
Cash and Non-Interest-Bearing Accounts$73,308$92,580▲ $19,272
Investments in Publicly Traded Securities$22,861$27,058▲ $4,197
Total Assets$4,650,178$5,987,676▲ $1,337,498
Liabilities
Mortgage Notes Payable Secured by Investment Property$944,962$2,385,945▲ $1,440,983
Accounts Payable and Accrued Expenses$217,224$239,779▲ $22,555
Deferred Revenue$95,788$54,226▼ $41,562
Total Liabilities$1,257,974$2,679,950▲ $1,421,976
Net Assets / Fund Balance
Unrestricted Net Assets$3,293,673$3,196,953▼ $96,720
Temporarily Rstr Net Assets$98,531$110,773▲ $12,242
Total Net Assets Fund Balance$3,392,204$3,307,726▼ $84,478
Total Liabilities and Net Assets / Fund Balance$4,650,178$5,987,676▲ $1,337,498

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,051,326$3,864,696-
Land$61,654--
Equipment$502,837$431,883-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Robert WilkinsonExecutive DirectorFT$126,976$126,976

Board Members and Trustees

NameTitle
Aaron NevdalDirector
Bryan WesterbyDirector
Cindy CapekDirector
Danielle SchultzDirector
Gary EvansDirector
Geoff GordanDirector
Jane LuxDirector
Jeff KeicherDirector
Jim LehanDirector
Karen PletschDirector
Karen SchmittDirector
Kathy CountrymanDirector
Keith FosterDirector
Kristina GarciaDirector
La Vonne NealDirector
Mark LeachDirector
Mike Cullen JrDirector
Mike KokottDirector
Ron CeruttiDirector
Sedwick HarrisDirector
Shawn TilstraDirector
Thom GearhartDirector
Tom ViletDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$2,184,212
Program Service Revenue
$1,042,698
Investment Income
$0
Other Revenue
$0
All Other Contributions
$226,230
Change in Net Assets
$-84,478

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,226,910
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,226,910
Total Revenue per Form 990
$3,226,910
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,950,411
Other Expenses$1,360,977
Total Fundraising Expense$107,677
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,455,243$158,053$68,123$1,681,419
Depreciation Depletion$201,056$35,480-$236,536
All Other Expenses$105,213$45,313$10,509$161,035
Payroll Taxes$116,178$1,734$16,709$134,621
Other Employee Benefits$68,391$1,021$9,836$79,248
Other Expenses$55,159$8,756-$63,915
Payments to Affiliates-$63,231-$63,231
Insurance$47,926$8,056-$55,982
Pension Plan Contributions$47,571$7,552-$55,123
Interest$47,044$7,468-$54,512
Information Technology-$43,229-$43,229
Conferences and Meetings$19,189$2,250$2,500$23,939
Advertising$13,933$2,212-$16,145
Office Expenses$11,423$1,813-$13,236
Total Functional Expenses$2,716,006$487,705$107,677$3,311,388

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,311,388
Total Expenses per Audited Statements$3,311,388
Total Expenses per Form 990$3,311,388
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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
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

Governance Explanations

Governing Body Decisions (part VI, Line 7B)

Minutes are maintained of all board of directors meetings held throughout the year.

Form 990, Part VI, Section B, Line 11

The executive committee reviews form 990 prior to filing.

Form 990, Part VI, Section B, Line 12C

Conflict of interest policy is reviewed by the board each year in october

Form 990, Part VI, Section C, Line 19

Available to the public upon request.

Filing and Contact Details

Filer

EIN
36-2379643
Phone
8157569577

Signing Officer

Name
Robert Wilkinson
Title
Executive Director
Phone
8157569577
Signed
2014-08-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Wilkinson
Formed
1964
Legal Domicile
Il
Voting Board Members
25
Independent Board Members
25
Employees
0
Volunteers
0

Preparer

Preparer
Daniel B Rowe
Phone
8153997700
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 1

The kishwaukee family ymca: a trusted community leader in developing and providing programs, services and support that address youth development, healthy living and social responsibility. We advance our mission of: the kishwaukee family ymca is a charitable association whose mission is to promote christian principles through quality services and facilities. We strive to enrich the spirit, mind and body of all of our participants, especially families and children, regardless of ability to pay. Our promise: though the world may be unpredictable, one thing remains certain, the y is, and always will be, dedicated to building healthy, confident, secure, and connected children, families, and communities. Our values: caring - show a sincere concern for others honesty - be truthful in what you say and do respect - follow the golden rule responsibility - be accountable for your promises and actions our voice: determined, genuine, welcoming, hopeful, nurturing and seek to: - support everyone in their pursuit of health & well-being - provide a family friendly environment with supportive staff committed to developing relationships to help all people grow and thrive - encourage christian principles (of caring, honesty, respect and responsibility) through quality services that build (to achieve) mind, body & spirit - build social responsibility through volunteerism, inclusion, leadership development, advocacy and collaboration - nurturing individuals from all walks of life where all are welcome regardless of ability to pay by being a charitable, cause-driven community organization - build programs and services around community needs. We encourage and support members of our community to develop healthy lifestyles - make a real difference in the lives of young people through our youth development programs. By serving: families, youth, preschoolers, teens, adults and seniors in: dekalb, sycamore, cortland, genoa, malta, kingston, and kirkland through programs or services: youth development nurture the potential of every child/teen aquatics school-age child care pre-school programs kid zone summer camp adventure guides martial arts competitive aquatics after school program tumbling healthy living improve communities well being sports camps fitness classes water exercise dance health and wellness gymnastics sports leagues social responsibility giving back and providing support to our neighbors christian emphasis giving and volunteerism advocacy and emphasizing our strategic advantages of: family focused values driven & mission oriented facilities location strong membership base diverse revenue mix (sustainable) dedicated, mission driven staff diverse programming / outreach focus on health seeker and assets reputation; brand we are a convener of organizations through partnerships and collaborations instructional and competitive aquatics we are sustainable by: contributed support, special events, membership dues, program service fees & net incidental revenue, and investment income

Form 990, Part III, Line 4A

Health enhancement: the kishwaukee family ymca continues to support community wide efforts to promote healthy living and support collaborations with other community partners to magnify the impact of these efforts. The ymca is committed to supporting children, adults and families in their journey to create and sustain a healthy lifestyle and provides community programs and events, such as healthy kids day, fit fest, indoor triathlon designed for beginners, families, and seasoned athletes, superhero 5k and 1 mile walk for livestrong at the ymca and an annual community halloween party for families. The ymca believes that wellness includes activities for the whole family, education, community involvement and healthy lifestyle choices. The ymca views heath holistically: a healthy person has unity of body, mind and spirit. The ymca has identified the growing national obesity rates in this country as a critical social issue that must be addressed and our health and well being programs are designed to help people develop new skills and grow in spirit mind and body by setting realistic goals for self improvement and disease prevention through an active lifestyle, proper nutrition, stress management, and health education. Ymca programs promote interaction, teamwork, and development of moral and ethical behavior, social skills and self esteem. We serve all ages, abilities, races, nationalities and religions and provide financial assistance to those who need it. In 2013, we served more than 2,000 families in our community and provided financial assistance in the amount of $367,000. Youth sports designed to help people of all ages and abilities develop health in spirit, mind and body is at the core of the ymca movement. Our programs are designed to help people create realistic goals for self-improvement and emphasize disease prevention through regular exercise, proper nutrition, stress management, and health education. Sports programs for youth, families and adults promote teamwork, interaction, and development of social and physical skills. Over 1,000 children participated in our youth sports program during 2013. Healthy kids day provides youth and families with hands on activities that promote healthy activities and local health awareness. Non-profit organizations and businesses related to the health and well being of children and families participated side by side with our ymca in this effort to educate our community. Over 300 families participated in 2013. Fit fest is a free one mile walk open to the community. Formerly on what was national employee health and fitness day, fit fest is now part of may's national employee health and fitness month activities presented by live health dekalb county. In 2013 live health dekalb county started an annual workplace wellness survey designed to help local organizations assess the health of their workplace and provide tips on how to have healthier employees. Other events included in this month were, bike to work day, zumba!, a lunch and learn on work/life balance, a healthy recipes cooking class and a workplace wellness awards breakfast and trail walk. In 2013, we had over 300 community members participate in fit fest and 26 organizations complete our 1st annual workplace wellness survey. Livestrong at the ymca: the kishwaukee family ymca continued the livestrong program at the ymca in 2013. This is a free program for cancer survivors. Our livestrong at the ymca program takes an active role in empowering cancer survivors with necessary tools and personal training to live stronger, richer lives. The agenda of livestrong at the ymca is clear: empowerment of the spirit, mind and body enabling participants to combat the physical and emotional toll that comes along with cancer treatment. 8 weeks to success is a two month lifestyle behavior change program that involves personal attention and guidance from a fit coach. This is a free program for all members and is designed for the non-exerciser. The goal

Form 990, Part III, Line 4B

Child development: the kishwaukee family ymca offers a network of services that span the dekalb county area and provide children opportunities to develop personal, academic and career goals. The ymca offers mentoring, tutoring and leadership programs such as adventure guides and leaders in training. Youth and teen: the kishwaukee family ymca provides kids with good role models to help them develop self-esteem and good values, including cooperation, respect, good citizenship, and a strong work ethic. Leaders in training: this program exposes young people to volunteer opportunities and helps them develop an understanding and appreciation of civic involvement. Our service learning programs help youth develop an appreciation of charitable service. Approximately 20 youth are participating in the leaders in training program. Many programs are provided at no cost. Financial assistance is available for fee-based programs, so a young persons economic circumstances are not a barrier to participation. Camping program: this program provides a lasting experience of personal enrichment. Day camps offers adventure and learning activities that provide challenge and promote spiritual awareness, mental development, physical well being, social growth, and self-respect. Camping helps youth become aware of their physical and mental capabilities, to recognize the value of cooperation, and to gain confidence. In 2013, our camp program served approximately 225 children daily. Preschool and afterschool programs: the kishwaukee family ymca offers high quality activities for preschool and school age children from all segments of our community. Woven into the fabric of the ymca mission is a commitment to strengthening families. We partner with other community agencies such as (united way, community foundations, churches and school districts) so that financial assistance is available for those who cannot afford to pay. The kishwaukee family ymca afterschool programs served nearly 300 children in 2013. Summer literacy program: all young people experience learning loss when they do not engage in educational activities during the summer. Research shows that most students lose about two months of grade level equivalency in mathematical computation skills over the summer months. Low-income students also lose more than two months in reading achievement, despite the fact that their middle-class peers make slight gains. More than half of the achievement gap between lower and higher income youth can be explained by unequal access to summer learning opportunities. As a result, low-income youth are less likely to graduate from high school or enter college. Children lose more than academic knowledge over the summer. Most children,particularly children at high risk of obesity, gain weight more rapidly when they are out of school during summer break. With 50% of the children in our summer camp program receiving financial assistance, we realize how that educating over the summer is really important. To help children maintain reading levels, the y partnered with dekalb school district #428 to support our campers with 5 weeks of reading enrichment. A dekalb school district teacher led hour long classes at the y for 73 of our 2nd and 3rd grade campers. Our campers showed dramatic improvements over 5 short weeks. 92% of children showed improvements in reading fluency. Continued education over the summer will give many of our campers a head start this fall when they go back to school. Adventure guides helps to strengthen parent-child bonds while participating in activities like games, camping trips, ceremonies and family adventures. Participation in this group fosters leadership, problem solving, group work skills and a sense of commitment to larger community. In 2013, we had 12 families participate in the program. The annual ymca halloween bash is a family event open to the entire community, and staffed mainly by community volunteers. This party drew approximately 3,000 chi

Form 990, Part III, Line 4C

Social responsibility: there is no other volunteer organization quite like the y. Thats because we have the presence and partnerships to not just promise but to deliver lasting personal and social change. The kishwaukee family ymca is dedicated to providing training, resources and support to empower our neighbors to make change, bridge gaps and overcome obstacles. Voluntary contributions to the ymca provide financial assistance scholarships to those in need and also support the ys critical work. The kishwaukee ymca is also involved in advocacy efforts with our government officials and the ymca of the usa in addressing critical health issues such as obesity and diabetes. Financial assistance scholarships are available to those in our community who seek our ymca family as a means of improving their life. In 2013 the kishwaukee family ymca awarded close to 2,000 financial assistance scholarships amounting to $470,346 in aid. Scholarships were made available for membership, programs, services and events. Live health dekalb county (formerly pioneering healthier communities) the live healthy dekalb county (lhdc) initiative engages local leaders in creating environments rich in opportunities for healthy living. These local leaders are creating policy and environmental changes that promote healthy lifestyles and make the healthy choice the easy choice in all of the places where people live, work and play. The primary goal of live healthy dekalb county is to eliminate barriers that are preventing kids, individuals and families from leading healthier lives. We plan to do this by increasing collaboration among community organizations. With the support from the centers for disease control and prevention, y-usa, local leaders and community organizations we have been able to bring about sustainable change in dekalb county over the past year. Lhdc: focus area 1 create a more walkable/bikeable community with safe family-friendly environments: short term goals: creating and distributing maps, improving signage, raising public awareness of trails, and purchasing new bike racks. Short term goals are already being implemented with the printing of dekalb county biking and walking trail maps, purchasing bike trail signs and bike kiosks strategically placed throughout the community. Long term goals: improving connectivity of current trails and expanding state trails, creating and implementing a trail maintenance plan; and continuing education and trail awareness. Long term goals are being discussed with identifying the top 10 areas of connectivity and trail maintenance with the biking and walking trails. Lhdc: focus area 2 increase the number of community venues that offer health food and beverage choices: dekalb county community gardens is a local organization of committed volunteers who are working to build a healthier and more sustainable community. Since their start in 2012, dekalb county community gardens has donated over 9.5 tons of fresh fruits and vegetables to our local food pantries. Providing all income levels with access to health food choices. The community gardens initiative is making a huge impact on the availability of fresh produce to our local residents in need. In 2012, we saw: 17 garden locations, 90 beds. Garden locations include: 7 out of 8 dekalb elementary schools, dekalb high school, the kishwaukee family ymca, bethlehem lutheran church and cortland community. Looking forward--new community garden sites confirmed for 2013 include: all 5 of the sycamore elementary schools, dolce vita, and a second site in cortland. (the north avenue site) internships are available throughout the year to local college students seeking an on the job experience in several of our service areas. Y interns are treated with high regard and provided real experience. They are a vital part in helping the y meet our mission. Volunteerism is what allows the ymca to be the community resource we are. In 2013, the kishwaukee family ymca was fortunate to hav

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IRS990/Desc0A) HEALTH AND WELL-BEING FOR ALL (SEE SCHEDULE O - PART III)B) HOLISTIC DEVELOPMENT OF CHILDREN AND YOU (SEE SCHEDULE O - PART III)C) GIVING BACK AND SUPPORTING OUR NEIGHBORS (SEE SCHEDULE O - PART III)
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