Civic Intelligence

Lemars Family Young Mens Christian Association

990 • Fiscal year 2017 • EIN 42-1413807

Jan 01, 2017 to Dec 31, 2017 • Filed on May 01, 2018

PO Box 41 241 12th St SELe Mars, IA 51031

(712) 546-6655

Siviq Scores

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

Liabilities / Assets

74th percentile

0.23x

Higher debt load relative to assets than 74% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

61st percentile

0.07x

Higher debt load relative to revenue than 61% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

41st percentile

0.4%

Higher net margin than 41% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

75th percentile

$66,450

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 10.7% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

73rd percentile

15%

Faster asset growth than 73% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

49th percentile

4.0%

Faster revenue growth than 49% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$198,569

Up $26,175 (+15%) from 2016

Net Assets

Up

$152,476

Up $2,434 (+1.6%) from 2016

Liabilities

Up

$46,093

Up $23,741 (+106%) from 2016

Revenue

Up

$621,719

Up $23,961 (+4.0%) from 2016

Expenses

Up

$619,296

Up $23,353 (+3.9%) from 2016

Net Income

Up

$2,423

Up $608 (+33%) from 2016

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $151,790Liabilities 2010: $5,786Net Assets 2010: $146,0042010Assets 2011: $158,411Liabilities 2011: $22,835Net Assets 2011: $135,5762011Assets 2012: $162,679Liabilities 2012: $26,588Net Assets 2012: $136,0912012Assets 2013: $155,053Liabilities 2013: $46,417Net Assets 2013: $108,6362013Assets 2014: $123,369Liabilities 2014: $40,528Net Assets 2014: $82,8412014Assets 2015: $171,860Liabilities 2015: $23,633Net Assets 2015: $148,2272015Assets 2016: $172,394Liabilities 2016: $22,352Net Assets 2016: $150,0422016Assets 2017: $198,569Liabilities 2017: $46,093Net Assets 2017: $152,4762017Assets 2018: $188,123Liabilities 2018: $38,532Net Assets 2018: $149,5912018Assets 2019: $169,127Liabilities 2019: $24,441Net Assets 2019: $144,6862019Assets 2020: $335,406Liabilities 2020: $171,267Net Assets 2020: $164,1392020Assets 2021: $449,721Liabilities 2021: $182,558Net Assets 2021: $267,1632021Assets 2022: $609,339Liabilities 2022: $249,329Net Assets 2022: $360,0102022Assets 2023: $436,690Liabilities 2023: $187,759Net Assets 2023: $248,9312023Assets 2024: $451,508Liabilities 2024: $184,607Net Assets 2024: $266,9012024

Highlighted filing

2017

Assets$198,569
Liabilities$46,093
Net Assets$152,476

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $532,8652010Expenses 2011: $591,9262011Expenses 2012: $587,0082012Revenue 2013: $603,849Expenses 2013: $631,304Net Income 2013: -$27,4552013Revenue 2014: $624,401Expenses 2014: $650,196Net Income 2014: -$25,7952014Revenue 2015: $665,364Expenses 2015: $599,978Net Income 2015: $65,3862015Revenue 2016: $597,758Expenses 2016: $595,943Net Income 2016: $1,8152016Revenue 2017: $621,719Expenses 2017: $619,296Net Income 2017: $2,4232017Revenue 2018: $685,954Expenses 2018: $688,840Net Income 2018: -$2,8862018Revenue 2019: $713,523Expenses 2019: $718,428Net Income 2019: -$4,9052019Revenue 2020: $570,424Expenses 2020: $550,971Net Income 2020: $19,4532020Revenue 2021: $873,456Expenses 2021: $770,432Net Income 2021: $103,0242021Revenue 2022: $1,216,356Expenses 2022: $1,123,509Net Income 2022: $92,8472022Revenue 2023: $802,988Expenses 2023: $920,581Net Income 2023: -$117,5932023Revenue 2024: $999,555Expenses 2024: $981,585Net Income 2024: $17,9702024

Highlighted filing

2017

Revenue$621,719
Expenses$619,296
Net Income$2,423
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 1, 2018
Return Version
2017v2.2
Gross Receipts
$621,719
Mission and Program Overview

Mission

The purpose of this corporation shall be to help persons develop christian personalities and to aid in building a christian society through the improvement of physical, mental, social, moral and educational conditions of persons who participate in ymca programs and the community served by this corporation .

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$72,068$97,823▲ $25,755
Cash and Non-Interest-Bearing Accounts$76,244$76,630▲ $386
Savings and Temporary Cash Investments$21,917$21,951▲ $34
Inventories for Sale or Use$2,165$2,165→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0--
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Prepaid Expenses and Deferred Charges$0--
Total Assets$172,394$198,569▲ $26,175
Other Assets Total$0$0→ $0
Liabilities
Other Liabilities$10,654$38,010▲ $27,356
Accounts Payable and Accrued Expenses$11,698$8,083▼ $3,615
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$22,352$46,093▲ $23,741
Net Assets / Fund Balance
Unrestricted Net Assets$150,042$152,476▲ $2,434
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$150,042$152,476▲ $2,434
Total Liabilities and Net Assets / Fund Balance$172,394$198,569▲ $26,175

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$97,823$186,170-
Leasehold Improvements$0$70,829-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
-Executive DirectorFT$66,450$66,450

Board Members and Trustees

NameTitle
-President
-Vice President
-Director
-Secretary
-Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$347,827
Program Service Revenue
$261,342
Investment Income
$157
Other Revenue
$12,393
All Other Contributions
$50,631
Change in Net Assets
$2,423
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$363,064
Other Expenses$256,232
Total Fundraising Expense$3,044
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$170,374$18,930$0$189,304
Current Officers, Directors, Trustees, and Key Employees$52,524$81,582$1,355$135,461
Occupancy$77,971--$77,971
All Other Expenses$49,676$6,301$1,590$57,567
Payroll Taxes$22,658$2,518-$25,176
Depreciation Depletion$19,027--$19,027
Pension Plan Contributions$11,811$1,312$0$13,123
Insurance$9,893$1,099-$10,992
Other Expenses$9,650$1,072-$10,722
Office Expenses$852$7,663$0$8,515
Fees for Services Accounting$8,380$0$0$8,380
Travel$611$5,499$0$6,110
Advertising$4,842$0$99$4,941
Conferences and Meetings$144$1,297-$1,441
Interest$1,066$118-$1,184
Fees for Services Management$30$265-$295
Total Functional Expenses$488,596$127,656$3,044$619,296
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
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
Receivables from Disqualified Persons$0--
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Macro Lease Equipment$28,929
Payroll$9,081
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
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 Review of form 990 by governing body

Organization's process to review form 990 a copy of the tax return is provided to the board of directors. It is reviewed and approved in one of their meetings prior to the return being submitted .

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

Enforcement of conflicts policy the ymca executive committee handles first time policy implementation. If any conflict requires necessary action, it will go to the full board for review and the board will determine the necessary corrective action(s).

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

Compensation process for top official professional review of the executive director and program directors is done each year by members of the board of directors and follows a review process as provided by the ymca of the usa. Also, comparability charts of compensation, based on like-sized ymca's and positions is used by the review group that is also provided by the ymca of the usa .

Form 990, Part VI, Line 15B Process to establish compensation of other employees

Compensation process for officers professional review of the executive director and program directors is done each year by members of the board of directors and follows a review process as provided by the ymca of the usa. Also, compatibility charts of compensation, based on like-sized ymca's and positions is used by the review group that is also provided by the ymca of the usa.

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

The governing documents, conflicts of interest policy, and financial statements are kept on file at the le mars family ymca. Any individual requesting information is supplied upon request.

Form 990, Part VII, Section A, Line 1A ADDITIONAL INFORMATION

The ymca national office has requested the le mars ymca to list all key employees & their compensation on schedule 0 of the form 990. These individuals include: todd lancaster - executive director - $66,450 angela loutsch - aquatic director - $30,775 allie freking - program director - $30,775

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

Other Program Revenue - Total Revenue: 44336, Related or Exempt Function Revenue: 44336, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Residence Revenue - Total Revenue: 0, Related or Exempt Function Revenue: 0, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;

Filing and Contact Details

Filer

Filer Name
Le Mars Area Family YMCA
EIN
42-1413807
Phone
7125466655
Address
PO Box 41 241 12th St SE, Le Mars, IA 51031

Signing Officer

Name
Al Pottebaum
Title
Board President
Signed
2018-05-01

Organization Details

Formed
1993
Legal Domicile
Ia
Voting Board Members
13
Independent Board Members
13
Employees
68
Volunteers
198
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IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt2AL POTTEBAUM
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt3JANE SCHEITLER
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt4DENISE PARRY
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt5TONYA HARPENAU
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IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt8TINA REUTER
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt9JOE SITZMANN
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt10JORDAN SITZMANN
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt11AMY SKOV
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt12AARON WEILAND
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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
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IRS990/MissionDesc0THE PURPOSE OF THIS CORPORATION SHALL BE TO HELP PERSONS DEVELOP CHRISTIAN PERSONALITIES AND TO AID IN BUILDING A CHRISTIAN SOCIETY THROUGH THE IMPROVEMENT OF PHYSICAL, MENTAL, SOCIAL, MORAL AND EDUCATIONAL CONDITIONS OF PERSONS WHO PARTICIPATE IN YMCA PROGRAMS AND THE COMMUNITY SERVED BY THIS CORPORATION .
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IRS990/ProgSrvcAccomActy2Grp/Desc0WITH OTHER GRANTS AND DONATIONS EXCEEDING $28,000, THE LE MARS YMCA ALSO PROVIDED SCHOLARSHIPS AND EQUIPMENT FOR PROGRAMS THAT PROMOTE DEVELOPMENT AND HEALTHY LIVING. BEING A COMMUNITY LEADER IN PERSONAL DEVELOPMENT, EVERY DAY THE YMCA HELPS PEOPLE PROMOTE POSITIVE VALUES, DISCIPLINE, MOTIVATION, TEAMWORK AND OTHER VALUES THROUGH PROGRAMS SUCH AS BUT NOT LIMITED TO: SWIMMING LESSONS, SOCCER, SOFTBALL, VOLLEYBALL, YOGA, DODGEBALL, WATER WALKING, FITNESS, POWER PACING, BASKETBALL AND A FACILITY TO HOUSE THESE ACTIVITIES. THE LE MARS YMCA STRIVES TO PROVIDE PROGRAMS FOR ALL AGES, ETHINIC GROUPS AND INCOMES.

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.45$0.18$0.27$1.00$0.98$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.44$0.19$0.25$0.80$0.92$0.12
2022Detailed filing. Detailed filing data is available for this year.$0.61$0.25$0.36$1.22$1.12$0.09
2021Detailed filing. Detailed filing data is available for this year.$0.45$0.18$0.27$0.87$0.77$0.10
2020Detailed filing. Detailed filing data is available for this year.$0.34$0.17$0.16$0.57$0.55$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.17$0.02$0.14$0.71$0.72$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.19$0.04$0.15$0.69$0.69$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.20$0.05$0.15$0.62$0.62$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.17$0.02$0.15$0.60$0.60$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.17$0.02$0.15$0.67$0.60$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.12$0.04$0.08$0.62$0.65$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.16$0.05$0.11$0.60$0.63$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.03$0.14$0.59
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.02$0.14$0.59
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.01$0.15$0.53