Civic Intelligence

The Young Mens Christian Assoc of Stevens Point Wisconsin Area Inc

EIN 39-1102612 • 501(c)3 • Stevens Point, WI

Profile

Identity Statement:We advance our mission of:Putting Christian principles into practice through programs that build healthy spirit, mind and body for all.And seek to: Engage our community to live an active, healthy lifestyle with the spirit of giving back.By serving individuals and families of all agesIn the geographical area of: Greater Portage County Area.Strategic Plan Questions:1. How do we improve the perception of the value of the Y?2. How do we eliminate barriers to participation to YMCA membership and services?3. How do we advance our collaborative opportunities to meet community needs?Strategy Screen1. All future opportunities and strategies will be tested against the strategy screen. The YMCA will make conscious decisions on how to move forward based on their responses to the screen.2. Is it consistent with the mission, purpose and impact statement of our organization?3. Is it financially sustainable over time?4. Is it able to show measurable impact?5. Do we have the skills a

1000 Division StStevens Point, WI 54481

www.spymca.org/index.html

Siviq Scores

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

Liabilities / Assets

44th percentile

0.08x

Higher debt load relative to assets than 44% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

44th percentile

0.12x

Higher debt load relative to revenue than 44% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

22nd percentile

-7.4%

Higher net margin than 22% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

60th percentile

$156,095

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 3.6% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

20th percentile

-4.8%

Faster asset growth than 20% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

50th percentile

7.0%

Faster revenue growth than 50% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Down

$6,262,057

Down $314,800 (-4.8%) from 2023

Liabilities

Up

$526,489

Up $11,395 (+2.2%) from 2023

Net Assets

Down

$5,735,568

Down $326,195 (-5.4%) from 2023

Revenue

Up

$4,378,827

Up $286,084 (+7.0%) from 2023

Expenses

Up

$4,705,022

Up $251,730 (+5.7%) from 2023

Net Income

Up

-$326,195

Up $34,354 (+9.5%) from 2023

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $6,703,787Liabilities 2010: $1,705,429Net Assets 2010: $4,998,3582010Assets 2011: $6,137,351Liabilities 2011: $971,912Net Assets 2011: $5,165,4392011Assets 2012: $6,244,863Liabilities 2012: $882,012Net Assets 2012: $5,362,8512012Assets 2013: $6,169,508Liabilities 2013: $982,918Net Assets 2013: $5,186,5902013Assets 2014: $5,729,579Liabilities 2014: $544,664Net Assets 2014: $5,184,9152014Assets 2015: $5,411,709Liabilities 2015: $373,753Net Assets 2015: $5,037,9562015Assets 2016: $5,358,566Liabilities 2016: $463,899Net Assets 2016: $4,894,6672016Assets 2017: $5,260,679Liabilities 2017: $387,797Net Assets 2017: $4,872,8822017Assets 2018: $5,210,795Liabilities 2018: $274,531Net Assets 2018: $4,936,2642018Assets 2019: $6,068,724Liabilities 2019: $821,880Net Assets 2019: $5,246,8442019Assets 2020: $6,522,619Liabilities 2020: $889,660Net Assets 2020: $5,632,9592020Assets 2021: $7,239,861Liabilities 2021: $680,902Net Assets 2021: $6,558,9592021Assets 2022: $7,051,848Liabilities 2022: $552,827Net Assets 2022: $6,499,0212022Assets 2023: $6,576,857Liabilities 2023: $515,094Net Assets 2023: $6,061,7632023Assets 2024: $6,262,057Liabilities 2024: $526,489Net Assets 2024: $5,735,5682024

Highlighted filing

2024

Assets$6,262,057
Liabilities$526,489
Net Assets$5,735,568

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $3,981,6412010Expenses 2011: $4,063,5502011Expenses 2012: $4,056,0032012Revenue 2013: $4,102,491Expenses 2013: $4,278,752Net Income 2013: -$176,2612013Revenue 2014: $4,323,526Expenses 2014: $4,325,201Net Income 2014: -$1,6752014Revenue 2015: $4,331,155Expenses 2015: $4,478,814Net Income 2015: -$147,6592015Revenue 2016: $4,532,929Expenses 2016: $4,676,218Net Income 2016: -$143,2892016Revenue 2017: $4,512,130Expenses 2017: $4,533,915Net Income 2017: -$21,7852017Revenue 2018: $4,469,641Expenses 2018: $4,406,259Net Income 2018: $63,3822018Revenue 2019: $4,361,852Expenses 2019: $4,273,733Net Income 2019: $88,1192019Revenue 2020: $3,811,681Expenses 2020: $3,425,566Net Income 2020: $386,1152020Revenue 2021: $4,401,621Expenses 2021: $3,547,892Net Income 2021: $853,7292021Revenue 2022: $4,021,905Expenses 2022: $4,081,843Net Income 2022: -$59,9382022Revenue 2023: $4,092,743Expenses 2023: $4,453,292Net Income 2023: -$360,5492023Revenue 2024: $4,378,827Expenses 2024: $4,705,022Net Income 2024: -$326,1952024

Highlighted filing

2024

Revenue$4,378,827
Expenses$4,705,022
Net Income-$326,195

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.26$0.53$5.74$4.38$4.71$0.33
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.58$0.52$6.06$4.09$4.45$0.36
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.05$0.55$6.50$4.02$4.08$0.06
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.24$0.68$6.56$4.40$3.55$0.85
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.52$0.89$5.63$3.81$3.43$0.39
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.07$0.82$5.25$4.36$4.27$0.09
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.21$0.27$4.94$4.47$4.41$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.26$0.39$4.87$4.51$4.53$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.36$0.46$4.89$4.53$4.68$0.14
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.41$0.37$5.04$4.33$4.48$0.15
2014Detailed filing. Detailed filing data is available for this year.$5.73$0.54$5.18$4.32$4.33$0.00
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$6.17$0.98$5.19$4.10$4.28$0.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.24$0.88$5.36$4.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.14$0.97$5.17$4.06
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.70$1.71$5.00$3.98
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2014 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jul 20, 2015
Return Version
2014v5.0
Gross Receipts
$4,402,528
Mission and Program Overview

Mission

Organization's purpose and nature of activities: young men's christian association of stevens point, wisconsin area, inc. (ymca) strives to be the identified leader in providing programs and services that enrich the quality of life for the communities the organization serves. The mission of the ymca us to put christian principles into practice through programs that build healthy spirit, mind and body for all. The majority of the organization's revenues are derived form membership, program fees and contributions. Areas of focus: youth development, healthy living, and soical responsibility. See attached for details.

Identity Statement:We advance our mission of:Putting Christian principles into practice through programs that build healthy spirit, mind and body for all.And seek to: Engage our community to live an active, healthy lifestyle with the spirit of giving back.By serving individuals and families of all agesIn the geographical area of: Greater Portage County Area.Strategic Plan Questions:1. How do we improve the perception of the value of the Y?2. How do we eliminate barriers to participation to YMCA membership and services?3. How do we advance our collaborative opportunities to meet community needs?Strategy Screen1. All future opportunities and strategies will be tested against the strategy screen. The YMCA will make conscious decisions on how to move forward based on their responses to the screen.2. Is it consistent with the mission, purpose and impact statement of our organization?3. Is it financially sustainable over time?4. Is it able to show measurable impact?5. Do we have the skills a

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,426,885$5,392,630▼ $34,255
Savings and Temporary Cash Investments$434,599$191,830▼ $242,769
Pledges and Grants Receivable$224,336$76,446▼ $147,890
Cash and Non-Interest-Bearing Accounts$41,902$34,265▼ $7,637
Prepaid Expenses and Deferred Charges$34,480$26,856▼ $7,624
Inventories for Sale or Use$7,306$7,552▲ $246
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Total Assets$6,169,508$5,729,579▼ $439,929
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$844,957$401,397▼ $443,560
Accounts Payable and Accrued Expenses$137,961$143,267▲ $5,306
Total Liabilities$982,918$544,664▼ $438,254
Net Assets / Fund Balance
Unrestricted Net Assets$4,963,307$5,117,688▲ $154,381
Temporarily Rstr Net Assets$223,283$67,227▼ $156,056
Total Net Assets Fund Balance$5,186,590$5,184,915▼ $1,675
Total Liabilities and Net Assets / Fund Balance$6,169,508$5,729,579▼ $439,929

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,205,370$3,182,239$7,387,609
Equipment$251,087$712,680$963,767
Land$844,748-$844,748
Other Land Buildings$81,213$354,809$436,022
Leasehold Improvements$10,212$109,434$119,646

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$594,480$13,844▲ $21,793-$606,903
2013$462,790$61,564▲ $91,185-$594,480
2012$414,129$17,794▲ $50,578-$462,790
2011$414,369$26,208▼ $7,402-$414,129
2010$393,390$254▲ $39,949-$414,369
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dave MorganExecutive DirectorFT$114,728$114,728

Board Members and Trustees

NameTitle
Erik CarlsonPast President
Fritz SchierlPresident
Jeff HohnVice President
Joe LeekVice President
JERRY O'BRIENBoard Emeritus
Attila WeningerDirector
Ben MartinsenDirector
Brian FormellaDirector
Dan MahoneyDirector
Gretchen BeyerDirector
John EckendorfDirector
Lynette VossDirector
Mary BerardDirector
Scott GlinskiDirector
Sue KoehlDirector
Val GlytasDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$719,709
Program Service Revenue
$3,495,148
Investment Income
$101
Other Revenue
$108,568
All Other Contributions
$448,055
Change in Net Assets
$-1,675

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,306,461
Revenue Not Reported on Financial Statements
$17,065
Revenue Not Reported on Form 990
$35,637
Other Revenue Adjustments
$17,065
Total Revenue per Audited Statements
$4,342,098
Total Revenue per Form 990
$4,323,526
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,721,999
Other Expenses$1,584,779
Total Fundraising Expense$44,886
Professional Fundraising Fees$14,663
Grants and Similar Amounts Paid$3,760

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,831,815$236,090$25,689$2,093,594
Depreciation Depletion$335,711$3,299-$339,010
Occupancy$257,967--$257,967
Other Employee Benefits$162,111$76,400-$238,511
Payroll Taxes$139,961$19,938$1,965$161,864
All Other Expenses$76,452$83,934-$160,386
Current Officers, Directors, Trustees, and Key Employees-$114,728-$114,728
Pension Plan Contributions$79,287$31,446$2,569$113,302
Insurance$74,448--$74,448
Other Expenses$52,348$14,578-$66,926
Payments to Affiliates$61,232--$61,232
Conferences and Meetings$14,188$11,931-$26,119
Interest-$22,021-$22,021
Fees for Services Professional Fundraising--$14,663$14,663
Fees for Services Accounting-$11,900-$11,900
Travel$10,576--$10,576
Grants to Domestic Individuals$3,760--$3,760
Total Functional Expenses$3,599,318$680,997$44,886$4,325,201

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,331,350
Expenses per Audited Statements$4,325,201
Total Expenses per Form 990$4,325,201
Expenses Not Reported on Form 990$6,149
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$135,131
Fundraising Direct Expenses$64,647
Professional Fundraising Fees$14,663

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing$40,472$40,472$15,604$24,868
Program Fundraisers$31,171$31,171$27,246$3,925
Total Events$131,982$131,982$64,492$67,490
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Fritz SchierlBoard MemberFuelNo$2,193

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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, Part VI, Line 11B: Form 990 Review Process

A review of the form 990 was completed at the organization's finance committe meeting june 2015.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The conflict of interst policiy is reviewed at the ymca's annual meeting each may. All required members are expected to complete new conflict of interest forms. The forms are reviewed by the ymca finance committee chair.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

All key employees are reviewed annually. The process includes and evaluation of performance based on: job knowledge, administration/management skills, completion of goals and objectives, quality of work, creativity, initiative/judgement, customer service/attitude.in addition, all staff salary ranges have been established and reviewed by the ymca's human resources committee. All ranges have been established using a pay plan developed by the ymca of the usa. Jobs were evaluated in the areas of: know-how, problem-solving, accountability.compensation for each position was then evaluated using the national data collected by the ymca of the usa for comparable positions. All salary ranges were then adjusted based on local market factors.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Organization provides information to guidestar.org which can be accessed by the general public. This information includes form 990, conflict of interest, board and program information. In addition, the organization publishes to its website information such as upcoming annual meetings, board member nominating reports. The annual report provides a summary of financial operations as well.

Filing and Contact Details

Filer

Filer Name
Stevens Point Area Young Mens Christian
EIN
39-1102612
Phone
7153422980
Address
1000 DIVISION ST, STEVENS POINT, WI 54481

Signing Officer

Name
Fritz Schierl
Title
President
Signed
2015-07-20
Discuss with paid preparer
Yes

Organization Details

Formed
1968
Legal Domicile
Wi
Voting Board Members
16
Independent Board Members
16
Employees
560
Volunteers
355

Preparer

Firm
Cherek Pucci & Quick Sc
Address
2301 COUNTRY CLUB DR STE B, STEVENS POINT, WI 54481-7000
Preparer
Gary Pucci CPA
Phone
7153444200
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Youth and Teen Programming: All teens have great potential. At the Y, we help them set and achieve their personal and educational goals. They gain confidence as they recognize the Y as a place where they belong and can feel comfortable exploring new interests and passions. Through leadership and academic enrichment programs, we make sure that every teen has an opportunity to envision a positive future, and to take an active role in strengthening the community.When you think of youth sports, chances are things like football, soccer and basketball come to mind. But did you know that, at the Y, we teach a lot more than how to score a touchdown of make a layup? Y sports are the starting point for many youth to learn about becoming and staying active, and developing healthy habits they'll carry with them throughout their lives.And the benefits are far greater than just physical health. Whether it is gaining confidence or building the positive relationships that lead to good sportsmanship and teamwork, participating in sports at the Y is about building the whole child, from the inside out. OTHER PROGRAM SERVICES 5: Health, Wellness and Chronic Disease Prevention: Because we know that healthy lifestyles are achieved through nurturing mind, body and spirit, well-being and fitness at the Y includes more than just working out. In addition to physical fitness classes and facilities, we provide educational programs to promote healthier decisions, and offer a variety of programs that support physical, intellectual, and spiritual strength. Our programs emphasize prevention through regular exercise, proper nutrition, stress management and health education. The Y is also involved in chronic disease prevention and recovery. Diabetes prevention, management and cancer survivorship programs are addressing the current community needs. OTHER PROGRAM SERVICES 6: Adaptive Recreation:Serving the under served has always been part of the Y. We are a place where everyone - including those with physical and/or developmental challenges - can come together in a safe and fun environment to play sports and attend social events. We believe sports, fun and exploring new interests are for everyone. Along with improving health, our adapted recreation programs offer the added benefits of connecting people. Our adapted programs have a beautiful way of bringing people together - from adapted participants, to staff, to other Y members, to volunteers. There is no better example of creating and maintaining a balanced spirit, mind, and body.

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

Provides grants for the young men's christian association of stevens point, wisconsin area, inc.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Ymca foundation (separate 990) $35637

Part XI, Line 4B: Other revenue amounts included on 990 but not included in F/S

From ymca foundation (separate 990) $17065

Part XII, Line 2D: Other expenses and losses per audited F/S

Ymca foundation (separate 990) $6149

Raw XML AppendixShowing 400 of 709 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/MissionDesc0Identity Statement:We advance our mission of:Putting Christian principles into practice through programs that build healthy spirit, mind and body for all.And seek to: Engage our community to live an active, healthy lifestyle with the spirit of giving back.By serving individuals and families of all agesIn the geographical area of: Greater Portage County Area.Strategic Plan Questions:1. How do we improve the perception of the value of the Y?2. How do we eliminate barriers to participation to YMCA membership and services?3. How do we advance our collaborative opportunities to meet community needs?Strategy Screen1. All future opportunities and strategies will be tested against the strategy screen. The YMCA will make conscious decisions on how to move forward based on their responses to the screen.2. Is it consistent with the mission, purpose and impact statement of our organization?3. Is it financially sustainable over time?4. Is it able to show measurable impact?5. Do we have the skills a
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IRS990/ProgSrvcAccomActy2Grp/Desc0Family Programs:Our Y believes for a family to succeed that families must learn to socialize and participate together. Programs are offered weekly that help strengthen the family unit. Each event offers activities that encourage families to interact, open lines of communication and most of all enjoy each other's company. Over 3,600 family members attended Y family programs in 2014.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Youth and Teen Programming: All teens have great potential. At the Y, we help them set and achieve their personal and educational goals. They gain confidence as they recognize the Y as a place where they belong and can feel comfortable exploring new interests and passions. Through leadership and academic enrichment programs, we make sure that every teen has an opportunity to envision a positive future, and to take an active role in strengthening the community.When you think of youth sports, chances are things like football, soccer and basketball come to mind. But did you know that, at the Y, we teach a lot more than how to score a touchdown of make a layup? Y sports are the starting point for many youth to learn about becoming and staying active, and developing healthy habits they'll carry with them throughout their lives.And the benefits are far greater than just physical health. Whether it is gaining confidence or building the positive relationships that lead to good sportsmanship and teamwork, participating in sports at the Y is about building the whole child, from the inside out.
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