Civic Intelligence

Americana YMCA Inc

990 • Fiscal year 2013 • EIN 45-4977168

Jan 01, 2013 to Dec 31, 2013 • Filed on Aug 12, 2014

350 S Foster DrBaton Rouge, LA 70806

(225) 923-0653

Siviq Scores

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

Liabilities / Assets

24th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

25th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Net Margin

69th percentile

13%

Higher net margin than 69% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

98th percentile

$292,598

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 63.9% of source-year revenue.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Asset Growth

43rd percentile

0.1%

Faster asset growth than 43% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

11th percentile

-25%

Faster revenue growth than 11% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Assets

Up

$552,836

Up $751 (+0.1%) from 2012

Net Assets

Up

$552,836

Up $751 (+0.1%) from 2012

Liabilities

Flat

$0

Flat from 2012

Revenue

Down

$458,242

Down $153,091 (-25%) from 2012

Expenses

Up

$399,774

Up $399,774 from 2012

Net Income

Down

$58,468

Down $552,865 (-90%) from 2012

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2012: $552,085Liabilities 2012: $0Net Assets 2012: $552,0852012Assets 2013: $552,836Liabilities 2013: $0Net Assets 2013: $552,8362013Assets 2014: $845,213Liabilities 2014: $87,092Net Assets 2014: $758,1212014Assets 2015: $1,073,141Liabilities 2015: $56,095Net Assets 2015: $1,017,0462015Assets 2016: $1,134,029Liabilities 2016: $7,274Net Assets 2016: $1,126,7552016Assets 2017: $917,889Liabilities 2017: $0Net Assets 2017: $917,8892017Assets 2018: $773,191Liabilities 2018: $0Net Assets 2018: $773,1912018Assets 2019: $0Liabilities 2019: $0Net Assets 2019: $02019

Highlighted filing

2013

Assets$552,836
Liabilities$0
Net Assets$552,836

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2012: $611,333Expenses 2012: $0Net Income 2012: $611,3332012Revenue 2013: $458,242Expenses 2013: $399,774Net Income 2013: $58,4682013Revenue 2014: $1,292,687Expenses 2014: $1,117,274Net Income 2014: $175,4132014Revenue 2015: $1,360,263Expenses 2015: $1,132,335Net Income 2015: $227,9282015Revenue 2016: $1,326,422Expenses 2016: $1,265,534Net Income 2016: $60,8882016Revenue 2017: $1,077,097Expenses 2017: $1,338,777Net Income 2017: -$261,6802017Revenue 2018: $1,107,121Expenses 2018: $1,309,632Net Income 2018: -$202,5112018Revenue 2019: $843,713Expenses 2019: $947,819Net Income 2019: -$104,1062019

Highlighted filing

2013

Revenue$458,242
Expenses$399,774
Net Income$58,468
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Aug 12, 2014
Return Version
2013v3.0
Gross Receipts
$458,242
Mission and Program Overview

Mission

To provide support to the YMCA of the Capital Area

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts-$3,783-
Investments Other Securities$-59,248$-116,965▼ $57,717
Other Assets Total$611,333$666,018▲ $54,685
Total Assets$552,085$552,836▲ $751
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$552,085$552,836▲ $751
Total Net Assets Fund Balance$552,085$552,836▲ $751
Total Liabilities and Net Assets / Fund Balance$552,085$552,836▲ $751

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$666,018--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Robert JacobsPresident/CEO
Andy BlumbergDirector
Harry MorrisDirector
Lance KinchenDirector
Norman ChenevertDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$453,100
Program Service Revenue
$0
Investment Income
$69
Other Revenue
$5,073
All Other Contributions
$314,329
Change in Net Assets
$58,468
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$304,183
Salaries, Compensation, and Employee Benefits$95,591
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$92,967--$92,967
Other Salaries and Wages$79,956--$79,956
Office Expenses$62,263--$62,263
Fees for Services Other$21,178--$21,178
Information Technology$18,686--$18,686
Fees for Services Management-$15,350-$15,350
Advertising$14,431--$14,431
Insurance$13,921--$13,921
Payroll Taxes$8,143--$8,143
Other Employee Benefits$7,492--$7,492
Other Expenses$5,357--$5,357
Fees for Services Accounting$339$479-$818
Travel$609--$609
Total Functional Expenses$383,945$15,829$0$399,774
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, line 11

Form 990 is reviewed by management with the independent accountant before it is filed.

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

All directors, officers, key employees, and committee members are required to submit an annual questionnaire disclosing all significant personal interests with the Organization.

Form 990, Part VI, Section C, line 18

The Organization makes its Form 1023 and Form 990 available for public inspection upon request.

Form 990, Part VI, Section C, line 19

The Organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

EIN
45-4977168
Phone
2259230653

Signing Officer

Name
Robert Jacobs
Title
President/CEO
Phone
2259230653
Signed
2014-08-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Jacobs
Formed
2012
Legal Domicile
La
Voting Board Members
20
Independent Board Members
20
Employees
58
Volunteers
4

Preparer

Preparer
Charles R Pevey
Phone
2259233000
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 1:

The Organization follows the modified cash basis of accounting, where revenues are recorded during the period in which cash is received and expenses are recorded during the period in which cash is disbursed. The Organization capitalizes long-lived assets at their original cost and expenses them in the period in which they are disposed.

Form 990, Part XII, Line 2C:

The Organization has not changed its oversight process or its process for the selection of the independent auditor.

Financial Statement Notes

Part X, Line 2:

The Organization has been recognized by the IRS as a not-for-profit organization as described in Section 501(c)(3) of the Internal Revenue Code and is exempt from federal income taxes. However, income from certain activities not directly related to the Organization's tax-exempt purpose is subject to taxation as unrelated business income. The Organization has been classified as an organization other than a private foundation. Management has determined that there are no uncertain tax positions that would require recognition in the financial statements. If the Organization were to incur an income tax liability in the future, interest on any income tax liability would be reported as interest expense and penalties on any income tax would be reported as income taxes. Management's conclusions regarding uncertain tax positions may be subject to review and adjustment at a later date based on ongoing analysis of tax laws, regulations, and interpretations thereof as well as other factors. Generally, federal, state, and local authorities may examine the Organization's tax returns for three years from the filing date and the current and prior three years remain subject to examination as of December 31, 2013.

Raw XML AppendixShowing 400 of 441 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization has been recognized by the IRS as a not-for-profit organization as described in Section 501(c)(3) of the Internal Revenue Code and is exempt from federal income taxes. However, income from certain activities not directly related to the Organization's tax-exempt purpose is subject to taxation as unrelated business income. The Organization has been classified as an organization other than a private foundation. Management has determined that there are no uncertain tax positions that would require recognition in the financial statements. If the Organization were to incur an income tax liability in the future, interest on any income tax liability would be reported as interest expense and penalties on any income tax would be reported as income taxes. Management's conclusions regarding uncertain tax positions may be subject to review and adjustment at a later date based on ongoing analysis of tax laws, regulations, and interpretations thereof as well as other factors. Generally, federal, state, and local authorities may examine the Organization's tax returns for three years from the filing date and the current and prior three years remain subject to examination as of December 31, 2013.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Robert Jacobs
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0President/CEO
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IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0The compensation process for all the disqualified employees (including the CEO) was conducted by the Compensation Committee of the Board of Directors. The Compensation Committee followed the procedures and standards set forth in the IRS regulations in order to meet the "Rebuttable Presumption of Reasonableness." The Compensation Committee was made up of disinterested individuals and they used appropriate comparable data in deciding compensation levels. The Compensation Committee meeting minutes were contemporaneously documented. In 2013, the Board of Directors hired an independent compensation consultant that provides market data and information for each disqualified person. The compensation consultants provided a written opinion of the reasonableness of compensation for all disqualified employees.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is reviewed by management with the independent accountant before it is filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All directors, officers, key employees, and committee members are required to submit an annual questionnaire disclosing all significant personal interests with the Organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Organization makes its Form 1023 and Form 990 available for public inspection upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Organization follows the modified cash basis of accounting, where revenues are recorded during the period in which cash is received and expenses are recorded during the period in which cash is disbursed. The Organization capitalizes long-lived assets at their original cost and expenses them in the period in which they are disposed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Organization has not changed its oversight process or its process for the selection of the independent auditor.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XII, Line 1:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XII, Line 2c:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine10YMCA of the Capital Area
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine11Howell Place Y Facility Inc
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine12Americana YMCA Operating Inc
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0720408994
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1273250733
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2455143782
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0LA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1LA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2LA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Health and human service programs to kids, families, and communities
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1Owns and leases the Exxonmobil YMCA branch
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2Owns and leases the Americana YMCA branch
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0Line 9
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1Line 11a, I
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt2Line 11a, I
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine10350 S Foster Dr
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine11350 S Foster Dr
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine12350 S Foster Dr
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City0Baton Rouge
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City1Baton Rouge
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City2Baton Rouge
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State0LA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State1LA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State2LA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode070806
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode170806
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode270806
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd01
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd01
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt015350
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt143891
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt210961000
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt374000
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt47721
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0Admin Support
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1Equipment lease payments paid
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2Fixed rate amortization
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt3Lease schedule
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt4Salaries/Taxes/Benefits Paid
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine10YMCA of the Capital Area
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine11YMCA of the Capital Area
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine12YMCA of the Capital Area
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine13Americana YMCA Operating Inc
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine14Americana YMCA Operating Inc
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0P
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1K
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt2E
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt3K
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt4O
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0552085
IRS990/TotalAssetsEOYAmt0552836
IRS990/TotalAssetsGrp/BOYAmt0552085
IRS990/TotalAssetsGrp/EOYAmt0552836
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt0453100
IRS990/TotalEmployeeCnt058
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt015829
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0383945
IRS990/TotalFunctionalExpensesGrp/TotalAmt0399774
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0552085
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0552836
IRS990/TotalOtherCompensationAmt074898
IRS990/TotalProgramServiceExpensesAmt0383945
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt069
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt05073
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0458242
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0552085
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0552836
IRS990/TotReportableCompRltdOrgAmt0217700
IRS990/TravelGrp/ProgramServicesAmt0609
IRS990/TravelGrp/TotalAmt0609
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X

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