Civic Intelligence

Sherman Lake YMCA Outdoor Center

EIN 38-3167869 • 501(c)3 • Augusta, MI

Profile

The Sherman Lake YMCA Outdoor Center puts honesty, caring, respect, and responsibility into practice through programs that build a healthy spirit, mind, and body for all.

6225 N 39th StreetAugusta, MI 49012

www.shermanlakeymca.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

20th percentile

0.02x

Higher debt load relative to assets than 20% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

22nd percentile

0.06x

Higher debt load relative to revenue than 22% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

16th percentile

-12%

Higher net margin than 16% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$159,257

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 3.4% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

28th percentile

-1.5%

Faster asset growth than 28% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

69th percentile

19%

Faster revenue growth than 69% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Down

$14,320,453

Down $219,865 (-1.5%) from 2023

Liabilities

Down

$268,972

Down $20,931 (-7.2%) from 2023

Net Assets

Down

$14,051,481

Down $198,934 (-1.4%) from 2023

Revenue

Up

$4,689,998

Up $738,211 (+19%) from 2023

Expenses

Up

$5,251,139

Up $509,639 (+11%) from 2023

Net Income

Up

-$561,141

Up $228,572 (+29%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$20M$15M$10M$5.0M$0Assets 2011: $16,726,782Liabilities 2011: $855,599Net Assets 2011: $15,871,1832011Assets 2012: $15,734,076Liabilities 2012: $199,067Net Assets 2012: $15,535,0092012Assets 2013: $15,468,543Liabilities 2013: $239,821Net Assets 2013: $15,228,7222013Assets 2014: $14,994,561Liabilities 2014: $167,929Net Assets 2014: $14,826,6322014Assets 2015: $14,986,696Liabilities 2015: $204,244Net Assets 2015: $14,782,4522015Assets 2016: $14,611,920Liabilities 2016: $223,960Net Assets 2016: $14,387,9602016Assets 2017: $14,354,865Liabilities 2017: $201,479Net Assets 2017: $14,153,3862017Assets 2018: $14,534,599Liabilities 2018: $250,557Net Assets 2018: $14,284,0422018Assets 2019: $15,481,261Liabilities 2019: $219,279Net Assets 2019: $15,261,9822019Assets 2020: $15,887,438Liabilities 2020: $503,542Net Assets 2020: $15,383,8962020Assets 2021: $16,273,481Liabilities 2021: $374,213Net Assets 2021: $15,899,2682021Assets 2022: $15,334,205Liabilities 2022: $511,004Net Assets 2022: $14,823,2012022Assets 2023: $14,540,318Liabilities 2023: $289,903Net Assets 2023: $14,250,4152023Assets 2024: $14,320,453Liabilities 2024: $268,972Net Assets 2024: $14,051,4812024

Highlighted filing

2024

Assets$14,320,453
Liabilities$268,972
Net Assets$14,051,481

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $3,246,0392011Expenses 2012: $3,246,1592012Revenue 2013: $3,077,051Expenses 2013: $3,431,223Net Income 2013: -$354,1722013Revenue 2014: $3,126,637Expenses 2014: $3,546,910Net Income 2014: -$420,2732014Revenue 2015: $3,689,720Expenses 2015: $3,724,653Net Income 2015: -$34,9332015Revenue 2016: $3,487,539Expenses 2016: $3,902,775Net Income 2016: -$415,2362016Revenue 2017: $3,648,717Expenses 2017: $3,939,971Net Income 2017: -$291,2542017Revenue 2018: $4,338,354Expenses 2018: $4,144,993Net Income 2018: $193,3612018Revenue 2019: $4,920,570Expenses 2019: $4,275,618Net Income 2019: $644,9522019Revenue 2020: $3,079,283Expenses 2020: $3,026,344Net Income 2020: $52,9392020Revenue 2021: $3,494,214Expenses 2021: $3,164,125Net Income 2021: $330,0892021Revenue 2022: $3,279,327Expenses 2022: $4,061,900Net Income 2022: -$782,5732022Revenue 2023: $3,951,787Expenses 2023: $4,741,500Net Income 2023: -$789,7132023Revenue 2024: $4,689,998Expenses 2024: $5,251,139Net Income 2024: -$561,1412024

Highlighted filing

2024

Revenue$4,689,998
Expenses$5,251,139
Net Income-$561,141

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$14.3$0.27$14.1$4.69$5.25$0.56
2023Detailed filing. Detailed filing data is available for this year.$14.5$0.29$14.3$3.95$4.74$0.79
2022Detailed filing. Detailed filing data is available for this year.$15.3$0.51$14.8$3.28$4.06$0.78
2021Detailed filing. Detailed filing data is available for this year.$16.3$0.37$15.9$3.49$3.16$0.33
2020Detailed filing. Detailed filing data is available for this year.$15.9$0.50$15.4$3.08$3.03$0.05
2019Detailed filing. Detailed filing data is available for this year.$15.5$0.22$15.3$4.92$4.28$0.64
2018Detailed filing. Detailed filing data is available for this year.$14.5$0.25$14.3$4.34$4.14$0.19
2017Detailed filing. Detailed filing data is available for this year.$14.4$0.20$14.2$3.65$3.94$0.29
2016Detailed filing. Detailed filing data is available for this year.$14.6$0.22$14.4$3.49$3.90$0.42
2015Detailed filing. Detailed filing data is available for this year.$15.0$0.20$14.8$3.69$3.72$0.03
2014Detailed filing. Detailed filing data is available for this year.$15.0$0.17$14.8$3.13$3.55$0.42
2013Detailed filing. Detailed filing data is available for this year.$15.5$0.24$15.2$3.08$3.43$0.35
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.7$0.20$15.5$3.25
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.7$0.86$15.9$3.25
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.1
Gross Receipts
$4,730,288
Mission and Program Overview

Mission

The Sherman Lake YMCA Outdoor Center puts honesty, caring, respect, and responsibility into practice through programs that build a healthy spirit, mind, and body for all.

The Sherman Lake YMCA Outdoor Center puts honesty, caring, respect, and responsibility into practice through programs that build healthy spirit, mind and body for all.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$11,117,966$11,027,656▼ $90,310
Investments in Publicly Traded Securities$2,084,739$1,749,642▼ $335,097
Cash and Non-Interest-Bearing Accounts$848,966$778,824▼ $70,142
Pledges and Grants Receivable$25,604$196,333▲ $170,729
Accounts Receivable$41,330$130,048▲ $88,718
Prepaid Expenses and Deferred Charges$32,173$19,352▼ $12,821
Savings and Temporary Cash Investments$0--
Other Notes and Loans Receivable, Net$0--
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Pd in Cap Srpls Land Bldg Eqp Fund$0--
Rtn Earn Endowment Incm Other Fnds$0--
Cap Stk Tr Prin Current Funds$0--
Inventories for Sale or Use$0--
Loans From Officers Directors$0$0→ $0
Total Assets$14,540,318$14,320,453▼ $219,865
Other Assets Total$389,540$418,598▲ $29,058
Liabilities
Accounts Payable and Accrued Expenses$174,320$152,835▼ $21,485
Deferred Revenue$115,583$116,137▲ $554
Grants Payable$0--
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Escrow Account Liability$0--
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$289,903$268,972▼ $20,931
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$13,384,037$13,317,497▼ $66,540
Net Assets With Donor Restrictions$866,378$733,984▼ $132,394
Total Net Assets Fund Balance$14,250,415$14,051,481▼ $198,934
Total Liabilities and Net Assets / Fund Balance$14,540,318$14,320,453▼ $219,865

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$9,085,492$13,217,208$22,302,700
Equipment$721,948$2,131,254$2,853,202
Land$1,220,216-$1,220,216

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$389,540-▲ $42,844$0$418,598
2023$352,027-▲ $50,640$0$389,540
2022$418,148-▼ $54,020$0$352,027
2021$365,805$0▲ $63,747$0$418,148
2020$357,760$0▲ $29,385$0$365,805
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Zach KlipschExecutive DirectorFT$130,402$28,855$159,257
Kathleen SantiniCFOFT$39,749-$39,749
Jennifer CostiePast CFOFT$12,278-$12,278

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,746,309
Program Service Revenue
$2,811,617
Investment Income
$100,513
Other Revenue
$31,559
All Other Contributions
$863,022
Change in Net Assets
$-561,141

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,379,435
Revenue Not Reported on Financial Statements
$310,563
Revenue Not Reported on Form 990
$212,337
Other Revenue Adjustments
$310,563
Total Revenue per Audited Statements
$4,591,772
Total Revenue per Form 990
$4,689,998
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,480,600
Salaries, Compensation, and Employee Benefits$2,459,976
Grants and Similar Amounts Paid$310,563
Total Fundraising Expense$127,637
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,725,322$74,749$62,278$1,862,349
Depreciation Depletion$784,920--$784,920
All Other Expenses$614,636$51,468$0$666,104
Grants to Domestic Individuals$310,563--$310,563
Occupancy$235,399$59,951-$295,350
Current Officers, Directors, Trustees, and Key Employees-$147,581$63,703$211,284
Payroll Taxes$126,671$21,582-$148,253
Fees for Services Other$89,258$58,021$0$147,279
Other Employee Benefits$108,925$20,595-$129,520
Pension Plan Contributions$95,009$13,561-$108,570
Other Expenses$79,189$841$1,656$79,189
Insurance-$74,714-$74,714
Advertising$26,403$8,229-$34,632
Payments to Affiliates$31,441$1,000$0$32,441
Fees for Services Accounting-$27,950-$27,950
Office Expenses$896$5,789-$6,685
Fees for Services Legal-$3,812-$3,812
Total Functional Expenses$4,517,147$606,355$127,637$5,251,139

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$5,251,139
Total Expenses per Audited Statements$4,980,866
Expenses per Audited Statements$4,940,576
Expenses Not Reported on Financial Statements$310,563
Other Expense Adjustments$310,563
Expenses Not Reported on Form 990$40,290
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$40,290
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
SFEC Dinner/Auction$62,257$0$6,960$-6,960
Shermanator$20,581$0$10,410$-10,410
Total Events$100,428$0$40,290$-40,290
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
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
No
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, Part VI, Line 11B Review of form 990 by governing body

Organization's process to review Form 990 the Executive Director and the Business Manager review and approve the accuracy and presentation of the 990 and review it with the Board of Directors prior to filing.

Form 990, Part VI, Line 12C Conflict of interest policy

Enforcement of conflicts policy the organization's board and staff are aware of the policy and are expected to disclose any conflicts immediately.

Form 990, Part VI, Line 15A Process to establish compensation of top management official

Compensation process for top official the board contacts an evaluation of the executive director annually and approves the rate of compensation.

Form 990, Part VI, Line 19 Required documents available to the public

Governing documents disclosure explanation documents are made available upon request.

Form 990, Part VIII, Line 2F Other Program Service Revenue

- Total Revenue: , Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; - Total Revenue: , Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;

Filing and Contact Details

Filer

Filer Name
Sherman Lake YMCA Outdoor Center
EIN
38-3167869
Phone
2697313000
Address
6225 N 39th Street, Augusta, MI 49012

Signing Officer

Name
Kathleen Santini
Title
Business Manager
Phone
2697313000
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Formed
1995
Legal Domicile
Mi
Voting Board Members
13
Independent Board Members
13
Employees
244
Volunteers
177

Preparer

Firm
Yeo & Yeo PC
Address
710 E Milham Ave, Kalamazoo, MI 49002
Preparer
Michael Evrard
Phone
2693297007
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G Other Expenses

Dues and fees - Total Expense: 13148, Program Service Expense: 8633, Management and General Expenses: 4515, Fundraising Expenses: ; Employee relations and training - Total Expense: 111649, Program Service Expense: 69459, Management and General Expenses: 42190, Fundraising Expenses: ; Equipment and rental - Total Expense: 31911, Program Service Expense: 31035, Management and General Expenses: 876, Fundraising Expenses: ; Food Service - Total Expense: 256489, Program Service Expense: 255826, Management and General Expenses: 663, Fundraising Expenses: ; Maintenance and repairs - Total Expense: 213911, Program Service Expense: 213911, Management and General Expenses: , Fundraising Expenses: ; Miscellaneous - Total Expense: 5293, Program Service Expense: 2069, Management and General Expenses: 3224, Fundraising Expenses: ; Program development - Total Expense: 33703, Program Service Expense: 33703, Management and General Expenses: , Fundraising Expenses: ;

Form 990, Part XI, Line 9 Other changes in net assets or fund balances

Change in beneficial interest - 29058; Total - 29058;

FORM 990, PART III, LINE 1 Continuation of Organization'S Mission

We are a cause and mission driven organization. We have three areas of focus: youth development, healthy living, and social responsibility. Our cause is to strengthen the foundations of our community. Our mission is to put honesty, caring, respect and responsibility into practice through programs that build healthy spirit, mind and body for all. We accomplish our goals through a volunteer driven strategic plan, implemented with timely, innovative programs carried out by qualified staff on our well managed sites. Our programs are based on the YMCA heritage of enhancing the development of spirit, mind and body. The cornerstones of our organizational culture are honesty, caring, respect, and responsibility. These core values are visible in everything we do. We welcome everyone, regardless of age, race, sex, sexual orientation, gender identity, faith, ethnicity, ability, or religion. Membership dues and program fees are based on community affordability. Financial assistance is available for those who cannot afford to pay the full cost of membership or program fees. Program services, property development, human resource development, and fund development are conducted in a manner that makes our organization accessible to all people. This includes special needs populations; especially persons with disabilities and the economically disadvantaged. Each year we serve close to 20,000 people, primarily youth. We are an example organization. The Sherman Lake YMCA Outdoor Center is a model YMCA wellness center, camp and retreat center. We are nationally recognized for our work in character development, youth development methodology, and educational advancement. We are a national training center for youth caregivers and educators. We have varied programs and services in multiple markets to meet community needs. Our programs include day camp, resident camp, teen leadership, family camp, seniors, volunteer service, integrated education, day and overnight rentals and retreats, and community membership services. Our facilities are of high quality, environmentally friendly, and are built to last. People are at the center of, and the reason for, our existence. When folks come to our YMCA, they experience what life should be like for all of the populace. Their lives are filled with opportunities to discover and explore. The activities are as diverse as the people who desire them. Whether the goal is to test one's mettle or ponder the universe, everyone succeeds in his or her quest. We have a top notch group of governing volunteers, the board of directors. These people are exemplary community leaders. Broad thinking and passionate, they represent our constituency in their thinking and actions. They are diverse in their demographics but they are singular in their values. All of our major department areas have groups of volunteers supporting their efforts with gifts of time, talent and tithes. This support creates an intrinsic, organic link between organization and service. They contribute thousands of hours of their time to benefit the Sherman Lake YMCA. Our staff is unparalleled in their commitment and quality. Each one is a number one choice based on their aptitude and attitude. They, too, are representative of the constituency of which we serve. Creative and determined, they constantly seek new ways to build capacity into people everyday, one life at a time. Our staff is hired for their hearts as well as their minds. We treat them like we want them to treat our members and guests; fairly, and with dignity and respect. Our Sherman Lake YMCA Alumni Society was created to reach past campers, volunteers, and staff of the Sherman Lake YMCA. They help raise annual support dollars, ensuring underprivileged children the opportunity to attend camp and allowing the story, future, and magic of Sherman Lake to grow. We are very active in fund development. We sponsor an annual support campaign each year in which key volunteers ensure no one is denied the oppor

Financial Statement Notes

Schedule D, Part X FIN 48 FOOTNOTE

The association is a michigan nonprofit organization, tax exempt from federal and state income taxes under section 501 (c) (3) of the internal revenue code.

Schedule D, Part V, Line 4 Intended uses of endowment funds

Fund future improvements and operations.

Schedule D, Part XI, Line 2(D) Other revenues in audited financial statements not in form 990

Change in beneficial interest - 29058 Revenues netted to expenses for special events - 40290

Schedule D, Part XI, Line 4(B) Other revenues in form 990 not in audited financial statements

Scholarships Netted to membership and Program Fee Revenue - 310563

Schedule D, Part XII, Line 2(D) Other expenses in audited financial statements not in form 990

Expenses netted to revenues for special events - 40290

Schedule D, Part XII, Line 4(B) Other expenses in form 990 not in audited financial statements

Scholarships Netted to membership and Program Fee Revenue - 310563

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