Civic Intelligence

Northern Lights YMCA Inc.

990 • Fiscal year 2016 • EIN 38-2615035

Jan 01, 2016 to Dec 31, 2016 • Filed on Oct 03, 2017

PO Box 602Escanaba, MI 49829

(906) 789-0005

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.37x

Higher debt load relative to assets than 73% of similar nonprofits.

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

Liabilities / Revenue

57th percentile

0.15x

Higher debt load relative to revenue than 57% of similar nonprofits.

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

Net Margin

66th percentile

8.7%

Higher net margin than 66% of similar nonprofits.

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

Top Officer Pay

71st percentile

$104,021

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 3.8% of source-year revenue.

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

Asset Growth

86th percentile

28%

Faster asset growth than 86% of similar nonprofits.

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

Revenue Growth

65th percentile

9.9%

Faster revenue growth than 65% of similar nonprofits.

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

Assets

Up

$1,124,765

Up $243,854 (+28%) from 2015

Net Assets

Up

$706,989

Up $239,655 (+51%) from 2015

Liabilities

Up

$417,776

Up $4,199 (+1.0%) from 2015

Revenue

Up

$2,708,604

Up $243,679 (+9.9%) from 2015

Expenses

Up

$2,474,061

Up $202,235 (+8.9%) from 2015

Net Income

Up

$234,543

Up $41,444 (+21%) from 2015

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2010: $401,900Liabilities 2010: $270,930Net Assets 2010: $130,9702010Assets 2011: $798,556Liabilities 2011: $379,577Net Assets 2011: $418,9792011Assets 2012: $782,520Liabilities 2012: $393,472Net Assets 2012: $389,0482012Assets 2013: $705,642Liabilities 2013: $392,494Net Assets 2013: $313,1482013Assets 2014: $677,337Liabilities 2014: $393,618Net Assets 2014: $283,7192014Assets 2015: $880,911Liabilities 2015: $413,577Net Assets 2015: $467,3342015Assets 2016: $1,124,765Liabilities 2016: $417,776Net Assets 2016: $706,9892016Assets 2017: $2,547,648Liabilities 2017: $398,322Net Assets 2017: $2,149,3262017Assets 2018: $6,785,217Liabilities 2018: $531,162Net Assets 2018: $6,254,0552018Assets 2019: $8,306,746Liabilities 2019: $3,052,657Net Assets 2019: $5,254,0892019Assets 2020: $8,840,222Liabilities 2020: $1,991,275Net Assets 2020: $6,848,9472020Assets 2021: $9,607,760Liabilities 2021: $1,293,463Net Assets 2021: $8,314,2972021Assets 2022: $9,800,259Liabilities 2022: $697,351Net Assets 2022: $9,102,9082022Assets 2023: $10,080,093Liabilities 2023: $704,919Net Assets 2023: $9,375,1742023Assets 2024: $10,682,837Liabilities 2024: $648,210Net Assets 2024: $10,034,6272024

Highlighted filing

2016

Assets$1,124,765
Liabilities$417,776
Net Assets$706,989

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $1,394,5292010Revenue 2011: $1,754,821Expenses 2011: $1,871,640Net Income 2011: -$116,8192011Expenses 2012: $2,071,7902012Revenue 2013: $2,030,383Expenses 2013: $2,115,661Net Income 2013: -$85,2782013Revenue 2014: $2,136,589Expenses 2014: $2,164,563Net Income 2014: -$27,9742014Revenue 2015: $2,464,925Expenses 2015: $2,271,826Net Income 2015: $193,0992015Revenue 2016: $2,708,604Expenses 2016: $2,474,061Net Income 2016: $234,5432016Revenue 2017: $3,963,976Expenses 2017: $2,540,400Net Income 2017: $1,423,5762017Revenue 2018: $6,754,055Expenses 2018: $2,640,358Net Income 2018: $4,113,6972018Revenue 2019: $3,245,195Expenses 2019: $4,248,269Net Income 2019: -$1,003,0742019Revenue 2020: $4,344,841Expenses 2020: $2,886,760Net Income 2020: $1,458,0812020Revenue 2021: $5,142,219Expenses 2021: $3,653,337Net Income 2021: $1,488,8822021Revenue 2022: $5,492,935Expenses 2022: $4,413,411Net Income 2022: $1,079,5242022Revenue 2023: $5,001,950Expenses 2023: $4,855,510Net Income 2023: $146,4402023Revenue 2024: $5,502,289Expenses 2024: $4,888,524Net Income 2024: $613,7652024

Highlighted filing

2016

Revenue$2,708,604
Expenses$2,474,061
Net Income$234,543
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Oct 3, 2017
Return Version
2016v3.0
Gross Receipts
$2,752,521
Mission and Program Overview

Mission

To help people develop christian character and to aid in building a christian community where all people, especially the young, are encouraged to develop to their fullest potential in spirit, mind, and body by participating in ymca programs and classes that are designed for improvement of physical, mental, social, moral, and educational conditions. The ymca welcomes everyone, regardless of age, race, sex, faith, ethnicity, ability, or religion. Ymca membership activities create supportive communities of members who are involved in a variety of enriching activities, recreational and supportive social networks, and a sense of belonging. Ymcas are founded by volunteers, led by volunteers, and encourage volunteerism in their programs. Dues are based on community affordability, and financial assistance is available for those who cannot afford to pay the full cost of membership.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$388,034$397,264▲ $9,230
Pledges and Grants Receivable$125,518$273,633▲ $148,115
Savings and Temporary Cash Investments$103,011$157,318▲ $54,307
Investments Other Securities$126,001$125,692▼ $309
Cash and Non-Interest-Bearing Accounts$63,475$87,932▲ $24,457
Prepaid Expenses and Deferred Charges$50,164$60,700▲ $10,536
Accounts Receivable$24,708$22,226▼ $2,482
Total Assets$880,911$1,124,765▲ $243,854
Liabilities
Accounts Payable and Accrued Expenses$161,500$198,243▲ $36,743
Deferred Revenue$134,417$141,836▲ $7,419
Mortgage Notes Payable Secured by Investment Property$113,988$71,716▼ $42,272
Other Liabilities$3,672$5,981▲ $2,309
Total Liabilities$413,577$417,776▲ $4,199
Net Assets / Fund Balance
Unrestricted Net Assets$304,252$324,258▲ $20,006
Temporarily Rstr Net Assets$71,193$290,952▲ $219,759
Permanently Rstr Net Assets$91,889$91,779▼ $110
Total Net Assets Fund Balance$467,334$706,989▲ $239,655
Total Liabilities and Net Assets / Fund Balance$880,911$1,124,765▲ $243,854

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$486,217-$486,217
Leasehold Improvements$463,972-$463,972
Other Land Buildings$-552,925$552,925-
Other Securities$33,913--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Gary NashExecutive DiFT$104,021$104,021
Tom NessFinance DireFT$49,862$49,862

Board Members and Trustees

NameTitle
Katie MaxonPresident
Alexis WhaleyBoard Member
Carol QuandtBoard Member
Cindy GustafsonBoard Member
Dan WentarminiBoard Member
Fred ShawBoard Member
Jay KulbertisBoard Member
Jeff MagowanBoard Member
John JamarBoard Member
Kevin CarlsonBoard Member
Mary FritzBoard Member
Rick DuersonBoard Member
Scott HeriouxBoard Member
Stephanie BruleBoard Member
Paddy FitchSecretary
Dave WoodworthTreasurer
Tom SaborVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$839,658
Program Service Revenue
$1,805,186
Investment Income
$-951
Other Revenue
$64,711
All Other Contributions
$810,722
Change in Net Assets
$234,543

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table4$65,941Fair Market Value (FMV) of Advertising Time
Other Non Cash Contri Table1$28,295Fair Market Value (FMV) of Donated Equipment
Total Noncash Contributions5$94,236-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,708,604
Revenue Not Reported on Form 990
$47,852
Total Revenue per Audited Statements
$2,756,456
Total Revenue per Form 990
$2,708,604
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,460,829
Other Expenses$1,013,232
Total Fundraising Expense$68,323
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,008,490$77,092$35,702$1,121,284
Occupancy$227,603$17,302-$244,905
Advertising$178,416--$178,416
Current Officers, Directors, Trustees, and Key Employees$31,301$111,561$11,433$154,295
Payroll Taxes$77,343$14,033$3,506$94,882
Depreciation Depletion$74,789--$74,789
Pension Plan Contributions$33,263$12,370$3,117$48,750
Other Employee Benefits$32,462$9,156-$41,618
All Other Expenses$33,264$4,583-$37,847
Payments to Affiliates$37,797--$37,797
Other Expenses$35,143$11,526$14,565$35,143
Office Expenses$16,080$4,535-$20,615
Insurance$15,097$4,258-$19,355
Fees for Services Accounting-$15,700-$15,700
Travel$11,874--$11,874
Conferences and Meetings$4,008$1,131-$5,139
Interest$3,413--$3,413
Fees for Services Other$816--$816
Total Functional Expenses$2,122,491$283,247$68,323$2,474,061

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,516,803
Expenses per Audited Statements$2,474,061
Total Expenses per Form 990$2,474,061
Expenses Not Reported on Form 990$42,742
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$59,711
Fundraising Direct Expenses$35,272
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Fundrais$32,320$32,320-$32,320
Golf Outing$27,391$27,391$933$26,458
Total Events$59,711$59,711$35,272$24,439
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Gift Certificates$5,981
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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 11B

The cfo and ceo review the form 990 before signing the electronic filing authorization and a copy of the form 990 is maintained for review by board members.

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

Reviewed at board meetings

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

Personnel committe reviews performance along with salary recommendations from the ymca of the usa salary surveys

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

Personnel committee reviews recommendations of the executive director along with salary surveys of the ymca of the usa.

Form 990, Page 6, Part VI, Line 19

Governing documents, conflict of interest policy, and financial statements are available upon request via phone call or contact initiated through the organization's website.

Filing and Contact Details

Filer

Filer Name
Northern Lights Ymca Inc
EIN
38-2615035
Phone
9067890005
Address
PO BOX 602, ESCANABA, MI 49829
Doing Business As
Ymcas of Deltadickinson Counties

Signing Officer

Name
Paddy Fitch
Title
Secretary
Phone
9067890005
Signed
2017-10-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Katie Maxon
Formed
1985
Legal Domicile
Mi
Voting Board Members
17
Independent Board Members
17
Employees
197
Volunteers
186

Preparer

Firm
Schneider Larche Haapala & Co Pllc
Address
401 LUDINGTON STREET, ESCANABA, MI 49829
Preparer
Karen L Meiers CPA
Phone
9067866151
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To help people develop christian character and to aid in building a christian community where all people, especially the young, are encouraged to develop to their fullest potential in spirit, mind, and body by participating in ymca programs and classes that are designed for improvement of physical, mental, social, moral, and educational conditions. The ymca welcomes everyone, regardless of age, race, sex, faith, ethnicity, ability, or religion. Ymca membership activities create supportive communities of members who are involved in a variety of enriching activities, recreational and supportive social networks, and a sense of belonging. Ymcas are founded by volunteers, led by volunteers, and encourage volunteerism in their programs. Dues are based on community affordability, and financial assistance is available for those who cannot afford to pay the full cost of membership.

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

To help people develop christian character and to aid in building a christian society through the improvement of physical, mental, social, moral, and educational conditions of those who participate in ymca programs and classes, and the community in general served by this organization.

Form 990, Part XI, Line 9

Cost of merchandise sold netted against income on return 0 but in expenses on financial statements 7,471 direct expenses of special events netted against income 0 on return but in expenses on financial statements 35,271 cost of merchandise sold netted against income on return 0 but in expenses on financial statements -7,471 direct expenses of special events netted against income 0 on return but in expenses on financial statements -35,271

Financial Statement Notes

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

Cost of merchandise sold netted against income on return 0 but in expenses on financial statements 7,471 direct expenses of special events netted against income 0 on return but in expenses on financial statements 35,271

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

Cost of merchandise sold netted against income on return 0 but in expenses on financial statements 7,471 direct expenses of special events netted against income 0 on return but in expenses on financial statements 35,271

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IRS990/Form990PartVIISectionAGrp/PersonNm10JEFF MAGOWAN
IRS990/Form990PartVIISectionAGrp/PersonNm11CAROL QUANDT
IRS990/Form990PartVIISectionAGrp/PersonNm12FRED SHAW
IRS990/Form990PartVIISectionAGrp/PersonNm13ALEXIS WHALEY
IRS990/Form990PartVIISectionAGrp/PersonNm14DAN WENTARMINI
IRS990/Form990PartVIISectionAGrp/PersonNm15PADDY FITCH
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IRS990/Form990PartVIISectionAGrp/PersonNm17TOM SABOR
IRS990/Form990PartVIISectionAGrp/PersonNm18DAVE WOODWORTH
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IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt14BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt16PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt17VICE PRESIDE
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IRS990/MissionDesc0TO HELP PEOPLE DEVELOP CHRISTIAN CHARACTER AND TO AID IN BUILDING A CHRISTIAN COMMUNITY WHERE ALL PEOPLE, ESPECIALLY THE YOUNG, ARE ENCOURAGED TO DEVELOP TO THEIR FULLEST POTENTIAL IN SPIRIT, MIND, AND BODY BY PARTICIPATING IN YMCA PROGRAMS AND CLASSES THAT ARE DESIGNED FOR IMPROVEMENT OF PHYSICAL, MENTAL, SOCIAL, MORAL, AND EDUCATIONAL CONDITIONS. THE YMCA WELCOMES EVERYONE, REGARDLESS OF AGE, RACE, SEX, FAITH, ETHNICITY, ABILITY, OR RELIGION. YMCA MEMBERSHIP ACTIVITIES CREATE SUPPORTIVE COMMUNITIES OF MEMBERS WHO ARE INVOLVED IN A VARIETY OF ENRICHING ACTIVITIES, RECREATIONAL AND SUPPORTIVE SOCIAL NETWORKS, AND A SENSE OF BELONGING. YMCAS ARE FOUNDED BY VOLUNTEERS, LED BY VOLUNTEERS, AND ENCOURAGE VOLUNTEERISM IN THEIR PROGRAMS. DUES ARE BASED ON COMMUNITY AFFORDABILITY, AND FINANCIAL ASSISTANCE IS AVAILABLE FOR THOSE WHO CANNOT AFFORD TO PAY THE FULL COST OF MEMBERSHIP.
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IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt071716
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IRS990/OtherExpensesGrp/ProgramServicesAmt0156264
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IRS990/OtherRevenueMiscGrp/Desc1MISCELLANEOUS
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt014033
IRS990/PayrollTaxesGrp/ProgramServicesAmt077343
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IRS990/PensionPlanContributionsGrp/FundraisingAmt03117
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt012370
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IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP - GENERAL
IRS990/ProgramServiceRevenueGrp/Desc1PROGRAM FEES
IRS990/ProgramServiceRevenueGrp/Desc2PROGRAM FEES - CHILD CARE
IRS990/ProgramServiceRevenueGrp/Desc3PROGRAM FEES - AQUATICS
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1324029
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2193780
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2193780
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3171324
IRS990/ProgSrvcAccomActy2Grp/Desc0THERE WERE APPROXIMATELY 344 PARTICIPANTS IN THE CHILD CARE PROGRAMS OF THE YMCA.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0158070
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0193780
IRS990/ProgSrvcAccomActy3Grp/Desc0THERE WERE APPROXIMATELY 653 PARTICIPANTS IN THE AQUATICS PROGRAMS OF THE YMCA
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IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0171324
IRS990/ProgSrvcAccomActyOtherGrp/Desc0TO HELP PEOPLE DEVELOP CHRISTIAN CHARACTER AND TO AID IN BUILDING A CHRISTIAN SOCIETY THROUGH THE IMPROVEMENT OF PHYSICAL, MENTAL, SOCIAL, MORAL, AND EDUCATIONAL CONDITIONS OF THOSE WHO PARTICIPATE IN YMCA PROGRAMS AND CLASSES, AND THE COMMUNITY IN GENERAL SERVED BY THIS ORGANIZATION.
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IRS990/PYInvestmentIncomeAmt0182
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IRS990/PYSalariesCompEmpBnftPaidAmt01318904
IRS990/PYTotalExpensesAmt02271826
IRS990/PYTotalRevenueAmt02464925
IRS990/ReconcilationRevenueExpnssAmt0234543
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IRS990/RelatedEntityInd0false
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IRS990/RentalIncomeOrLossGrp/RealAmt021878
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IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt075233
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt060378
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt047125
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt042910
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0382342
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0839658

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$10.7$0.65$10.0$5.50$4.89$0.61
2023Detailed filing. Detailed filing data is available for this year.$10.1$0.70$9.38$5.00$4.86$0.15
2022Detailed filing. Detailed filing data is available for this year.$9.80$0.70$9.10$5.49$4.41$1.08
2021Detailed filing. Detailed filing data is available for this year.$9.61$1.29$8.31$5.14$3.65$1.49
2020Detailed filing. Detailed filing data is available for this year.$8.84$1.99$6.85$4.34$2.89$1.46
2019Detailed filing. Detailed filing data is available for this year.$8.31$3.05$5.25$3.25$4.25$1.00
2018Detailed filing. Detailed filing data is available for this year.$6.79$0.53$6.25$6.75$2.64$4.11
2017Detailed filing. Detailed filing data is available for this year.$2.55$0.40$2.15$3.96$2.54$1.42
2016Detailed filing. Detailed filing data is available for this year.$1.12$0.42$0.71$2.71$2.47$0.23
2015Detailed filing. Detailed filing data is available for this year.$0.88$0.41$0.47$2.46$2.27$0.19
2014Detailed filing. Detailed filing data is available for this year.$0.68$0.39$0.28$2.14$2.16$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.71$0.39$0.31$2.03$2.12$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.78$0.39$0.39$2.07
2011Summary only. Only limited summary data is available for this year.$0.80$0.38$0.42$1.75$1.87$0.12
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.40$0.27$0.13$1.39