Civic Intelligence

Jackson Y-Center Inc.

990 • Fiscal year 2022 • EIN 38-1381139

Jan 01, 2022 to Dec 31, 2022 • Filed on Aug 12, 2023

127 W Wesley StJackson, MI 49201

(517) 782-0537

Siviq Scores

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

Liabilities / Assets

35th percentile

0.07x

Higher debt load relative to assets than 35% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Liabilities / Revenue

66th percentile

0.44x

Higher debt load relative to revenue than 66% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Net Margin

30th percentile

-0.5%

Higher net margin than 30% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Top Officer Pay

29th percentile

$122,333

Higher top officer pay than 29% of similar nonprofits.

Top officer pay equals 4.4% of source-year revenue.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Asset Growth

44th percentile

-1.3%

Faster asset growth than 44% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Revenue Growth

11th percentile

-33%

Faster revenue growth than 11% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Assets

Down

$16,827,615

Down $223,696 (-1.3%) from 2021

Net Assets

Down

$15,603,280

Down $287,090 (-1.8%) from 2021

Liabilities

Up

$1,224,335

Up $63,394 (+5.5%) from 2021

Revenue

Down

$2,757,684

Down $1,380,889 (-33%) from 2021

Expenses

Down

$2,770,907

Down $832,842 (-23%) from 2021

Net Income

Down

-$13,223

Down $548,047 (-102%) from 2021

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2011: $3,778,687Liabilities 2011: $1,095,995Net Assets 2011: $2,682,6922011Assets 2012: $3,722,298Liabilities 2012: $1,027,974Net Assets 2012: $2,694,3242012Assets 2013: $3,740,599Liabilities 2013: $995,114Net Assets 2013: $2,745,4852013Assets 2014: $3,744,407Liabilities 2014: $932,772Net Assets 2014: $2,811,6352014Assets 2015: $3,892,946Liabilities 2015: $1,050,641Net Assets 2015: $2,842,3052015Assets 2016: $3,863,183Liabilities 2016: $1,010,514Net Assets 2016: $2,852,6692016Assets 2017: $5,760,978Liabilities 2017: $1,022,218Net Assets 2017: $4,738,7602017Assets 2018: $7,189,259Liabilities 2018: $959,396Net Assets 2018: $6,229,8632018Assets 2019: $9,268,716Liabilities 2019: $797,179Net Assets 2019: $8,471,5372019Assets 2020: $16,227,108Liabilities 2020: $861,177Net Assets 2020: $15,365,9312020Assets 2021: $17,051,311Liabilities 2021: $1,160,941Net Assets 2021: $15,890,3702021Assets 2022: $16,827,615Liabilities 2022: $1,224,335Net Assets 2022: $15,603,2802022Assets 2023: $22,931,366Liabilities 2023: $1,057,734Net Assets 2023: $21,873,6322023Assets 2024: $27,877,816Liabilities 2024: $5,228,339Net Assets 2024: $22,649,4772024

Highlighted filing

2022

Assets$16,827,615
Liabilities$1,224,335
Net Assets$15,603,280

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2011: $2,075,0992011Expenses 2012: $2,000,8682012Revenue 2013: $2,043,576Expenses 2013: $2,013,311Net Income 2013: $30,2652013Revenue 2014: $2,185,722Expenses 2014: $2,109,630Net Income 2014: $76,0922014Revenue 2015: $2,259,974Expenses 2015: $2,212,015Net Income 2015: $47,9592015Revenue 2016: $2,306,172Expenses 2016: $2,295,194Net Income 2016: $10,9782016Revenue 2017: $4,404,993Expenses 2017: $2,533,588Net Income 2017: $1,871,4052017Revenue 2018: $4,610,268Expenses 2018: $2,987,893Net Income 2018: $1,622,3752018Revenue 2019: $4,924,852Expenses 2019: $2,831,278Net Income 2019: $2,093,5742019Revenue 2020: $8,657,158Expenses 2020: $1,814,163Net Income 2020: $6,842,9952020Revenue 2021: $4,138,573Expenses 2021: $3,603,749Net Income 2021: $534,8242021Revenue 2022: $2,757,684Expenses 2022: $2,770,907Net Income 2022: -$13,2232022Revenue 2023: $9,457,240Expenses 2023: $3,384,906Net Income 2023: $6,072,3342023Revenue 2024: $3,545,593Expenses 2024: $2,775,735Net Income 2024: $769,8582024

Highlighted filing

2022

Revenue$2,757,684
Expenses$2,770,907
Net Income-$13,223
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Aug 12, 2023
Return Version
2022v5.0
Gross Receipts
$2,858,619
Mission and Program Overview

Mission

To put christian principles into practice through programs that build healthy spirit, mind, and body for all.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$8,360,586$7,941,488▼ $419,098
Land, Buildings, and Equipment, Net$3,243,083$3,946,783▲ $703,700
Savings and Temporary Cash Investments$3,471,095$2,941,483▼ $529,612
Investments in Publicly Traded Securities$1,928,074$1,938,037▲ $9,963
Prepaid Expenses and Deferred Charges$14,968$21,358▲ $6,390
Accounts Receivable$6,728$14,227▲ $7,499
Investments Other Securities$2,500$2,500→ $0
Cash and Non-Interest-Bearing Accounts$150$150→ $0
Total Assets$17,051,311$16,827,615▼ $223,696
Other Assets Total$24,127$21,589▼ $2,538
Liabilities
Mortgage Notes Payable Secured by Investment Property$999,611$636,351▼ $363,260
Accounts Payable and Accrued Expenses$107,665$549,725▲ $442,060
Deferred Revenue$30,924$27,994▼ $2,930
Other Liabilities$22,741$10,265▼ $12,476
Total Liabilities$1,160,941$1,224,335▲ $63,394
Net Assets / Fund Balance
Net Assets With Donor Restrictions$12,270,457$11,772,211▼ $498,246
Net Assets Without Donor Restrictions$3,619,913$3,831,069▲ $211,156
Total Net Assets Fund Balance$15,890,370$15,603,280▼ $287,090
Total Liabilities and Net Assets / Fund Balance$17,051,311$16,827,615▼ $223,696

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,704,260$3,745,627$6,449,887
Land$1,130,481-$1,114,966
Equipment$112,042$750,336$862,378
Other Land Buildings-$430,548$430,548

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$797,419-▼ $146,602-$650,817
2021$773,077$200▲ $24,142-$797,419
2020$710,687$5,000▲ $57,390-$773,077
2019$533,910$43,377▲ $133,440-$710,687
2018$545,906$40,000▼ $51,996-$533,910
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Shawna TelloCEOFT$108,416$13,917$122,333
Fred HauserChief Operat-$21,500$1,505$23,005

Board Members and Trustees

NameTitle
Becky WaldronDirector
Claire PowellDirector
Dan BishopDirector
Ethan HarrisDirector
Jason VasarisDirector
Rodney SimsDirector
Susan JordanDirector
Tonia WhiteDirector
Tony BakerDirector
Matt CurfmanChief Volunt
Monica BoumanSecretary
Andrew DudaTreasurer
Scott McintoshVice Chief V
Revenue and Support

Revenue Composition

Contributions and Grants
$834,367
Program Service Revenue
$1,854,877
Investment Income
$56,339
Other Revenue
$12,101
All Other Contributions
$409,892
Change in Net Assets
$-13,223

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,808,911
Revenue Not Reported on Financial Statements
$-51,227
Revenue Not Reported on Form 990
$-273,867
Other Revenue Adjustments
$-51,227
Total Revenue per Audited Statements
$2,535,044
Total Revenue per Form 990
$2,757,684
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,613,984
Other Expenses$1,156,923
Total Fundraising Expense$168,761
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,050,902$134,673$36,714$1,222,289
Occupancy$448,995$41,711-$490,706
Current Officers, Directors, Trustees, and Key Employees$18,350$66,296$60,692$145,338
Depreciation Depletion$131,227$1,785-$133,012
Other Employee Benefits$86,353$26,718$4,997$118,068
Payroll Taxes$81,597$11,344$5,729$98,670
Office Expenses$5,154$82,570$5,339$93,063
Fees for Services Other$15,557$53,881$5,979$75,417
Fees for Services Accounting$13,809$58,853-$72,662
Information Technology$29,131$31,710-$60,841
Advertising$2,227$28,424$28,757$59,408
Pension Plan Contributions$26,324$3,295-$29,619
Payments to Affiliates$19,700$1,713-$21,413
All Other Expenses$6,090$8,925$1,860$16,875
Other Expenses$10,460$13,048$17,110$10,460
Conferences and Meetings$7,696$197-$7,893
Interest$4,146$1,286-$5,432
Travel$1,448$1,567-$3,015
Fees for Services Lobbying-$2,100-$2,100
Fees for Services Legal-$150-$150
Fees for Service Investment Mgmnt Fees-$16-$16
Total Functional Expenses$2,030,057$572,089$168,761$2,770,907

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,822,134
Total Expenses per Audited Statements$2,822,134
Total Expenses per Form 990$2,770,907
Expenses Not Reported on Financial Statements$-51,227
Other Expense Adjustments$-51,227
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$39,811
Fundraising Direct Expenses$21,798
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Strong Kids Kic$51,033$39,811$7,236$32,575
Total Events$51,033$39,811$21,798$18,013
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Gift Certificates/program Credits$10,265
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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, Page 6, Part VI, Line 7A

Members are nominated and then elected to board by existing members.

Form 990, Page 6, Part VI, Line 11B

Executive director reviews form 990 before filing. She reports filing to executive committee and has copy available for review if requested by board.

Form 990, Page 6, Part VI, Line 12C

All board members are required to sign confirmation of receipt of policy when they are appointed to board.

Form 990, Page 6, Part VI, Line 15A

Executive committee from board, conducts an annual review of executive director's compensation. They consider inflation and compensation studys done by y national.

Form 990, Page 6, Part VI, Line 15B

Other key empolyee's wages are reviewed annually by executive director, and increases are based upon board approved budgeted amounts.

Form 990, Page 6, Part VI, Line 19

The jackson ymca, inc. Makes financial information available upon request.

Filing and Contact Details

Filer

Filer Name
Jackson Ymca Inc
EIN
38-1381139
Phone
5177820537
Address
127 W WESLEY ST, JACKSON, MI 49201

Signing Officer

Name
Shawna Tello
Title
CEO
Phone
5177820537
Signed
2023-08-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Shawna Tello
Formed
1896
Legal Domicile
Mi
Voting Board Members
13
Independent Board Members
13
Employees
237
Volunteers
48

Preparer

Firm
Boswell Schultz Sonnenberg & Arnett Plc
Address
415 S JACKSON ST, JACKSON, MI 49201-2399
Preparer
Joseph M Boswell CPA
Phone
5177968880
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

The jackson ymca, inc is dependent on volunteers. 13 policy making volunteers donated approximately 468 hours of their time. Their time consisted of not only monthly board meetings, but being part of various committees that chart the direction of the jackson ymca. 35 program volunteers donated 780 hours of their time. Their time consisted of a variety of program activities including coaching youth sports, social events, and helping with our member services information desks.

Form 990, Page 2, Part III, Line 4A

Physical programs: memeberships include use of fitness center, several gyms,and pool. Programs include youth sports,floor and water,fitness, martial arts,and after-school bus-in programs.no one is turned away from membership or programs based upon their proven inability to pay. The financial asst program for membership allows individuals and families the opportunity to be a part of the ymca membership,promoting healthy habits and encouraging family time together at a reduced monthly rate. The jackson ymca is a membership association of men,women and children of all abilities, incomes,races and religions. Program fees are structured to be affordable to all. All youth programs receive subsidy at some level,outside of direct assistance to individuals and families.

Form 990, Page 2, Part III, Line 4D

OTHER PROGRAMS

Form 990, Part XI, Line 9

Book vs tax investment income 0 book vs tax investment income -4,427 total -4,427

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The intended use of the endowment funds is to support the mission of the jackson ymca. Distributions can be made for capital assets or if the jackson ymca is faced with unexpected financial needs.

Schedule D, Page 4, Part XI, Line 2D

Book vs tax investment income -4,427 donated rent 250

Schedule D, Page 4, Part XI, Line 4B

Cogs -855 special events direct costs -21,798 rental expenses -28,574

Schedule D, Page 4, Part XII, Line 4B

Cogs -855 special events direct costs -21,798 rental expenses -28,574 depreciation included in rental exp -5,122 book / tax depreciation difference 5,122

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IRS990/Form990PartVIISectionAGrp/PersonNm13BECKY WALDRON
IRS990/Form990PartVIISectionAGrp/PersonNm14TONIA WHITE
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IRS990/ProgSrvcAccomActy2Grp/Desc0DAY CAMP: IS A TRAVEL PROGRAM THAT TAKES CHILDREN AGES 4-15 TO VARIOUS PARKS AND RECREATION AREAS AROUND JACKSON COUNTY. DAY CAMPS ARE OFFERED DURING THE SUMMER, AS WELL AS DURING THE WEEKS WHEN CHILDREN ARE OUT OF SCHOOL. THESE CAMPS GIVE US A GREAT OPPORTUNITY TO INCORPORATE OUR CORE-CHARACTER VALUES OF CARING, HONESTY, RESPECT, AND RESPONSIBILITY.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$27.9$5.23$22.6$3.55$2.78$0.77
2023Detailed filing. Detailed filing data is available for this year.$22.9$1.06$21.9$9.46$3.38$6.07
2022Detailed filing. Detailed filing data is available for this year.$16.8$1.22$15.6$2.76$2.77$0.01
2021Detailed filing. Detailed filing data is available for this year.$17.1$1.16$15.9$4.14$3.60$0.53
2020Detailed filing. Detailed filing data is available for this year.$16.2$0.86$15.4$8.66$1.81$6.84
2019Detailed filing. Detailed filing data is available for this year.$9.27$0.80$8.47$4.92$2.83$2.09
2018Detailed filing. Detailed filing data is available for this year.$7.19$0.96$6.23$4.61$2.99$1.62
2017Detailed filing. Detailed filing data is available for this year.$5.76$1.02$4.74$4.40$2.53$1.87
2016Detailed filing. Detailed filing data is available for this year.$3.86$1.01$2.85$2.31$2.30$0.01
2015Detailed filing. Detailed filing data is available for this year.$3.89$1.05$2.84$2.26$2.21$0.05
2014Detailed filing. Detailed filing data is available for this year.$3.74$0.93$2.81$2.19$2.11$0.08
2013Detailed filing. Detailed filing data is available for this year.$3.74$1.00$2.75$2.04$2.01$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.72$1.03$2.69$2.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.78$1.10$2.68$2.08