Civic Intelligence

Americana YMCA Inc

990 • Fiscal year 2017 • EIN 45-4977168

Jan 01, 2017 to Dec 31, 2017 • Filed on Jun 28, 2018

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

14th percentile

0.00x

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

14th percentile

0.00x

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

12th percentile

-24%

Higher net margin than 12% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

93rd percentile

$248,623

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 23.1% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

6th percentile

-19%

Faster asset growth than 6% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

13th percentile

-19%

Faster revenue growth than 13% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$917,889

Down $216,140 (-19%) from 2016

Net Assets

Down

$917,889

Down $208,866 (-19%) from 2016

Liabilities

Down

$0

Down $7,274 (-100%) from 2016

Revenue

Down

$1,077,097

Down $249,325 (-19%) from 2016

Expenses

Up

$1,338,777

Up $73,243 (+5.8%) from 2016

Net Income

Down

-$261,680

Down $322,568 (-530%) from 2016

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

2017

Assets$917,889
Liabilities$0
Net Assets$917,889

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

2017

Revenue$1,077,097
Expenses$1,338,777
Net Income-$261,680
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jun 28, 2018
Return Version
2017v2.2
Gross Receipts
$1,077,097
Mission and Program Overview

Mission

To provide support to the YMCA of the Capital Area

To provide support to the Young Men's Christian Association of the Capital Area

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,485$2,485→ $0
Total Assets$1,134,029$917,889▼ $216,140
Other Assets Total$1,131,544$915,404▼ $216,140
Liabilities
Other Liabilities$7,274$0▼ $7,274
Total Liabilities$7,274$0▼ $7,274
Net Assets / Fund Balance
Unrestricted Net Assets$1,126,755$917,889▼ $208,866
Total Net Assets Fund Balance$1,126,755$917,889▼ $208,866
Total Liabilities and Net Assets / Fund Balance$1,134,029$917,889▼ $216,140

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$45,540--
Compensation and Service Providers

Employees

NameTitleOtherTotal
Christian EnglePresident/CEO$142,705$142,705
Sonya MilesCFO$94,051$94,051

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$49,902
Program Service Revenue
$1,013,036
Investment Income
$0
Other Revenue
$14,159
All Other Contributions
$39,990
Change in Net Assets
$-261,680
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$876,439
Salaries, Compensation, and Employee Benefits$462,338
Total Fundraising Expense$9,282
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$343,378$67,000$8,375$418,753
Occupancy$311,457$34,606-$346,063
Fees for Services Other$54,078$40,951-$95,029
Office Expenses$68,885$1,939$35$70,859
Insurance$36,548$4,061-$40,609
Payroll Taxes$26,478$5,167$646$32,291
Fees for Services Accounting-$18,900-$18,900
Travel$13,469$2,566-$16,035
Payments to Affiliates$13,056$1,451-$14,507
Information Technology$11,804--$11,804
Other Employee Benefits$9,261$1,807$226$11,294
Advertising$4,216--$4,216
Other Expenses$44,752$1,282-$1,282
Total Functional Expenses$1,139,941$189,554$9,282$1,338,777
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 11B

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

Filer Name
Americana YMCA Inc
EIN
45-4977168
Phone
2259230653
Address
350 S Foster Dr, Baton Rouge, LA 70806

Signing Officer

Name
Christian Engle
Title
President/CEO
Phone
2259230653
Signed
2018-06-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christian Engle
Formed
2012
Legal Domicile
La
Voting Board Members
4
Independent Board Members
4
Employees
141
Volunteers
4

Preparer

Firm
Hawthorn Waymouth & Carroll LLP
Address
8545 United Plaza Blvd - No 200, Baton Rouge, LA 70809-9982
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 they are expensed in the period in which they are disposed.

Form 990, Part XII, Line 2C:

The organization has not changed its selection or oversight process from the prior years.

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.

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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Due to/from Related Party
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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.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0915404
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0107744
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt0122480
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt018399
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt0122480
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Robert Jacobs
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0President/CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0248623
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.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd01
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 they are expensed in the period in which they are disposed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The organization has not changed its selection or oversight process from the prior years.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
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/BusinessNameLine1Txt0The Young Men's Christian Association of the Capital Area
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1Howell Place Y Facility Inc
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2Americana 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 10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1Line 12a, I
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt2Line 12a, I
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0350 S Foster Dr
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1350 S Foster Dr
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt2350 S Foster Dr
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Baton Rouge
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1Baton Rouge
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2Baton Rouge
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0LA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1LA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd2LA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd070806
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd170806
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd270806
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd01
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0202559
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt187781
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt2171000
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0Admin Support
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1Equipment lease payments paid
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2Rents paid
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0YMCA of the Capital Area
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1YMCA of the Capital Area
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2Americana YMCA Operating Inc
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0P
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1K
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt2K
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01134029
IRS990/TotalAssetsEOYAmt0917889
IRS990/TotalAssetsGrp/BOYAmt01134029

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