Civic Intelligence

Jefferson City Area YMCA

EIN 43-0953286 • 501(c)3 • Jefferson City, MO

View Organization Page

Profile

To promote the christian way of living among its members and constituents, to promote the physical, mental & spiritual welfare of persons and to emphasize reverence for god, responsibility for the common good, respect for personality and the application of the golden rule in human relationships.

505 Ellis Blvd PO Box 104176Jefferson City, MO 65110

www.jcymca.org

Siviq Scores

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

Liabilities / Assets

22nd percentile

0.02x

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

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

Liabilities / Revenue

24th percentile

0.06x

Higher debt load relative to revenue than 24% of similar nonprofits.

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

Net Margin

48th percentile

3.7%

Higher net margin than 48% of similar nonprofits.

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

Top Officer Pay

39th percentile

$156,412

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

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

Asset Growth

18th percentile

-4.9%

Faster asset growth than 18% of similar nonprofits.

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

Revenue Growth

22nd percentile

-7.9%

Faster revenue growth than 22% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets22nd percentile

Assets

Down

$23,076,628

Down $1,197,706 (-4.9%) from 2023

Liabilities

Down

$552,152

Down $1,664,412 (-75%) from 2023

Net Assets

Up

$22,524,476

Up $466,706 (+2.1%) from 2023

Operations
Liabilities / Revenue24th percentileNet Margin48th percentile

Revenue

Down

$8,670,344

Down $739,315 (-7.9%) from 2023

Expenses

Up

$8,346,898

Up $91,200 (+1.1%) from 2023

Net Income

Down

$323,446

Down $830,515 (-72%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth18th percentile

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

$30M$20M$10M$0Assets 2010: $16,747,255Liabilities 2010: $28,022Net Assets 2010: $16,719,2332010Assets 2011: $17,026,214Liabilities 2011: $16,893Net Assets 2011: $17,009,3212011Assets 2012: $17,619,101Liabilities 2012: $11,487Net Assets 2012: $17,607,6142012Assets 2013: $18,654,596Liabilities 2013: $12,796Net Assets 2013: $18,641,8002013Assets 2014: $18,739,198Liabilities 2014: $5,443Net Assets 2014: $18,733,7552014Assets 2015: $18,988,391Liabilities 2015: $380,728Net Assets 2015: $18,607,6632015Assets 2016: $18,623,347Liabilities 2016: $358,531Net Assets 2016: $18,264,8162016Assets 2017: $18,403,779Liabilities 2017: $284,927Net Assets 2017: $18,118,8522017Assets 2018: $18,184,567Liabilities 2018: $293,283Net Assets 2018: $17,891,2842018Assets 2019: $19,116,290Liabilities 2019: $345,350Net Assets 2019: $18,770,9402019Assets 2020: $20,780,106Liabilities 2020: $1,603,954Net Assets 2020: $19,176,1522020Assets 2021: $22,688,382Liabilities 2021: $2,168,474Net Assets 2021: $20,519,9082021Assets 2022: $22,840,826Liabilities 2022: $2,269,356Net Assets 2022: $20,571,4702022Assets 2023: $24,274,334Liabilities 2023: $2,216,564Net Assets 2023: $22,057,7702023Assets 2024: $23,076,628Liabilities 2024: $552,152Net Assets 2024: $22,524,4762024

Highlighted filing

2024

Assets$23,076,628
Liabilities$552,152
Net Assets$22,524,476
Open 2024 Filing

Operations Trend

Revenue Growth22nd percentile

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

$10M$5.0M$0-$5.0MExpenses 2010: $4,586,8862010Expenses 2011: $5,222,1632011Expenses 2012: $5,141,1442012Revenue 2013: $6,253,694Expenses 2013: $5,300,453Net Income 2013: $953,2412013Revenue 2014: $5,765,284Expenses 2014: $5,645,152Net Income 2014: $120,1322014Revenue 2015: $5,866,286Expenses 2015: $6,014,190Net Income 2015: -$147,9042015Revenue 2016: $5,835,478Expenses 2016: $6,223,366Net Income 2016: -$387,8882016Revenue 2017: $6,008,326Expenses 2017: $6,430,222Net Income 2017: -$421,8962017Revenue 2018: $6,658,650Expenses 2018: $6,737,620Net Income 2018: -$78,9702018Revenue 2019: $7,430,999Expenses 2019: $6,792,311Net Income 2019: $638,6882019Revenue 2020: $6,504,939Expenses 2020: $6,282,886Net Income 2020: $222,0532020Revenue 2021: $7,837,925Expenses 2021: $6,509,527Net Income 2021: $1,328,3982021Revenue 2022: $7,832,572Expenses 2022: $7,289,577Net Income 2022: $542,9952022Revenue 2023: $9,409,659Expenses 2023: $8,255,698Net Income 2023: $1,153,9612023Revenue 2024: $8,670,344Expenses 2024: $8,346,898Net Income 2024: $323,4462024

Highlighted filing

2024

Revenue$8,670,344
Expenses$8,346,898
Net Income$323,446
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$23,076,628
Liabilities
$552,152
Net assets
$22,524,476
Revenue
$8,670,344
Expenses
$8,346,898
Net income
$323,446
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$23.1$0.55$22.5$8.67$8.35$0.32
2023Detailed filing. Detailed filing data is available for this year.$24.3$2.22$22.1$9.41$8.26$1.15
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$22.8$2.27$20.6$7.83$7.29$0.54
2021Detailed filing. Detailed filing data is available for this year.$22.7$2.17$20.5$7.84$6.51$1.33
2020Detailed filing. Detailed filing data is available for this year.$20.8$1.60$19.2$6.50$6.28$0.22
2019Detailed filing. Detailed filing data is available for this year.$19.1$0.35$18.8$7.43$6.79$0.64
2018Detailed filing. Detailed filing data is available for this year.$18.2$0.29$17.9$6.66$6.74$0.08
2017Detailed filing. Detailed filing data is available for this year.$18.4$0.28$18.1$6.01$6.43$0.42
2016Detailed filing. Detailed filing data is available for this year.$18.6$0.36$18.3$5.84$6.22$0.39
2015Detailed filing. Detailed filing data is available for this year.$19.0$0.38$18.6$5.87$6.01$0.15
2014Detailed filing. Detailed filing data is available for this year.$18.7$0.01$18.7$5.77$5.65$0.12
2013Detailed filing. Detailed filing data is available for this year.$18.7$0.01$18.6$6.25$5.30$0.95
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.6$0.01$17.6$5.14
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.0$0.02$17.0$5.22
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.7$0.03$16.7$4.59
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 27, 2025
Return Version
2024v5.2
Gross Receipts
$8,764,862
Mission and Program Overview

Mission

To promote the christian way of living among its members and constituents, to promote the physical, mental & spiritual welfare of persons and to emphasize reverence for god, responsibility for the common good, respect for personality and the application of the golden rule in human relationships.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$15,714,789$15,654,030▼ $60,759
Investments in Publicly Traded Securities$2,792,129$3,099,413▲ $307,284
Savings and Temporary Cash Investments$950,904$2,233,228▲ $1,282,324
Cash and Non-Interest-Bearing Accounts$3,807,901$1,092,801▼ $2,715,100
Prepaid Expenses and Deferred Charges$427,739$481,476▲ $53,737
Pledges and Grants Receivable$110,178$90,107▼ $20,071
Accounts Receivable$21,380$14,374▼ $7,006
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$24,274,334$23,076,628▼ $1,197,706
Other Assets Total$449,314$411,199▼ $38,115
Liabilities
Accounts Payable and Accrued Expenses$380,637$402,853▲ $22,216
Deferred Revenue$146,002$106,815▼ $39,187
Other Liabilities$1,689,925$42,484▼ $1,647,441
Total Liabilities$2,216,564$552,152▼ $1,664,412
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$20,350,454$20,698,806▲ $348,352
Net Assets With Donor Restrictions$1,707,316$1,825,670▲ $118,354
Total Net Assets Fund Balance$22,057,770$22,524,476▲ $466,706
Total Liabilities and Net Assets / Fund Balance$24,274,334$23,076,628▼ $1,197,706

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$12,735,710$11,699,453$24,435,163
Equipment$564,736$3,059,474$3,624,210
Land$2,015,376-$2,015,376
Other Land Buildings$338,208$379,315$717,523

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$2,137,352-▲ $250,354$-242$2,377,969
2023$1,873,705-▲ $276,663-$2,139,977
2022$2,208,408-▼ $285,083$-2,346$1,873,623
2021$2,020,783-▲ $242,161$7,461$2,208,408
2020$1,847,046$2,423▲ $208,400-$2,020,783
Compensation and Service Providers
Top Officer Pay39th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Craig LammersCEOFT$141,557$14,855$156,412

Board Members and Trustees

NameTitle
Bev StaffordChairman
Lonna TrammellPast Chair
Becky MillerDirector
Bryan McgrawDirector
Carl SweezerDirector
Crystal TellmanDirector
Dwayne ClingmanDirector
Emily NewlandDirector
Josh WignallDirector
Kristie HilgedickDirector
Laura LauneDirector
Michelle VarchoDirector
Morgan CostelloDirector
Randy LueckenotteDirector
Sarah MorrowDirector
Terry DonnerDirector
Tj RalstonDirector
Tim SigmundMember-at-large
Stephen BuchholzSecretary
Dale AmickTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Christian Service CompanyCustodial Service356 EAST SIMON BLVD, Holts Summit, MO 65043$209,933
Revenue and Support

Revenue Composition

Contributions and Grants
$959,775
Program Service Revenue
$7,029,679
Investment Income
$313,200
Other Revenue
$367,690
All Other Contributions
$117,785
Change in Net Assets
$323,446

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,670,344
Revenue Not Reported on Form 990
$219,321
Total Revenue per Audited Statements
$8,889,665
Total Revenue per Form 990
$8,670,344
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,612,716
Other Expenses$3,734,182
Total Fundraising Expense$154,529
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,226,534$114,851$114,919$4,456,304
Occupancy$1,099,660$55,248$4,075$1,158,983
Office Expenses$818,794$6,580$27,257$852,631
Depreciation Depletion$667,488$50,242-$717,730
Fees for Services Other$551,781$22,165$3,960$577,906
Current Officers, Directors, Trustees, and Key Employees$148,591$4,693$3,128$156,412
Interest$98,797--$98,797
Travel$19,436$476$176$20,088
Conferences and Meetings$17,260-$590$17,850
Fees for Service Investment Mgmnt Fees-$13,166-$13,166
Other Expenses$7,670$1$424$7,670
Advertising$1,603--$1,603
Total Functional Expenses$7,924,947$267,422$154,529$8,346,898

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$8,422,959
Expenses per Audited Statements$8,346,898
Total Expenses per Form 990$8,346,898
Expenses Not Reported on Form 990$76,061
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$179,816
Fundraising Direct Expenses$89,227
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournaments$150,029$73,601$4,316$69,285
Ymca Auction$85,629$45,030$7,274$37,756
Total Events$329,312$179,816$89,227$90,589
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease$36,467
Finance Lease$6,017
Governance and Compliance

Governance Checklist

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

“The directors are emailed a copy of the 990 with the 'read receipt' feature turned on. Paper copies are hand delivered or sent by u.s. Mail to those whose emails are unsuccessful.”

Form 990, Part VI, Section B, Line 12C

“We present a list of those directors who conduct business with the ymca and the nature of our business relationship to the board for approval. Those directors listed do not take part in the discussion or vote on this issue.”

Form 990, Part VI, Section B, Line 15A

“Our salary ranges are based on the hay system, a nationally recognized program of wage and salary administration. Annual pay treatment is based upon the executive committee's evaluation which follows the hay system of goals and results style of management, performance and evaluation.”

Form 990, Part VI, Section B, Line 15B

“Our salary ranges are based on the hay system, a nationally recognized program of wage and salary administration. Annual pay treatment is based upon the executive committee's evaluation which follows the hay system of goals and results style of management, performance and evaluation.”

Form 990, Part VI, Section C, Line 19

“Governing documents are available upon request. Copies of the 990 are available upon request or on the guidestar web site.”

Filing and Contact Details

Filer

Filer Name
Jefferson City Area Ymca
EIN
43-0953286
Phone
5736356665
Address
505 ELLIS BLVD PO BOX 104176, JEFFERSON CITY, MO 65110

Signing Officer

Name
Craig Lammers
Title
Executive Director
Signed
2025-06-27
Discuss with paid preparer
Yes

Organization Details

Formed
1970
Legal Domicile
Mo
Voting Board Members
21
Independent Board Members
20
Employees
441
Volunteers
2,150

Preparer

Firm
Graves And Associates Cpas LLC
Address
3702 West Truman Boulevard Suite 21, Jefferson City, MO 65109
Preparer
C Lindsay Graves CPA
Phone
5738937700
Supplemental Narrative

Financial Statement Notes

Part IV, Line 2B: Explanation of escrow account liability

“The YMCA holds funds for various clubs, programs, and functions operating within the YMCA which are not part of the YMCA's primary operations. These funds are treated as assets and offsetting liabilities.”

Part X : FIN48 Footnote

“The YMCA is exempt from Federal income taxes under Section 501(c)(3) of the Internal Revenue Code and application of state law. The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the YMCA may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the YMCA and various positions related to the potential sources of unrelated business taxable income (UBIT). The YMCA was not subject to UBIT for the years ended.”

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

“Investment Fees $-13166 Direct Fundraising Expenses $89227”

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

“Investment Management Fees $-13166 Direct Fundraising Expense $89227”

Raw XML AppendixShowing 400 of 722 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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