Civic Intelligence

Kearney Family Young Mens Christian Association

990 • Fiscal year 2016 • EIN 47-0720055

Oct 01, 2015 to Sep 30, 2016 • Filed on Feb 04, 2017

4500 6th AveKearney, NE 68845

(308) 237-9622

Siviq Scores

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

Liabilities / Assets

45th percentile

0.07x

Higher debt load relative to assets than 45% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

52nd percentile

0.12x

Higher debt load relative to revenue than 52% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

28th percentile

-5.5%

Higher net margin than 28% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

65th percentile

$92,660

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 4.1% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

19th percentile

-6.1%

Faster asset growth than 19% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

43rd percentile

0.5%

Faster revenue growth than 43% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$3,841,024

Down $250,758 (-6.1%) from 2015

Net Assets

Down

$3,578,364

Down $123,129 (-3.3%) from 2015

Liabilities

Down

$262,660

Down $127,629 (-33%) from 2015

Revenue

Up

$2,240,211

Up $10,171 (+0.5%) from 2015

Expenses

Up

$2,363,340

Up $86,495 (+3.8%) from 2015

Net Income

Down

-$123,129

Down $76,324 (-163%) from 2015

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2010: $4,643,465Liabilities 2010: $542,220Net Assets 2010: $4,101,2452010Assets 2011: $4,582,121Liabilities 2011: $507,576Net Assets 2011: $4,074,5452011Assets 2012: $4,479,396Liabilities 2012: $631,046Net Assets 2012: $3,848,3502012Assets 2013: $4,434,832Liabilities 2013: $575,880Net Assets 2013: $3,858,9522013Assets 2014: $4,359,547Liabilities 2014: $611,249Net Assets 2014: $3,748,2982014Assets 2015: $4,091,782Liabilities 2015: $390,289Net Assets 2015: $3,701,4932015Assets 2016: $3,841,024Liabilities 2016: $262,660Net Assets 2016: $3,578,3642016Assets 2017: $5,726,850Liabilities 2017: $303,059Net Assets 2017: $5,423,7912017Assets 2018: $5,617,185Liabilities 2018: $314,853Net Assets 2018: $5,302,3322018Assets 2019: $5,726,512Liabilities 2019: $403,470Net Assets 2019: $5,323,0422019Assets 2020: $6,192,530Liabilities 2020: $463,646Net Assets 2020: $5,728,8842020Assets 2021: $9,985,806Liabilities 2021: $320,128Net Assets 2021: $9,665,6782021Assets 2022: $15,615,154Liabilities 2022: $926,439Net Assets 2022: $14,688,7152022Assets 2023: $20,361,365Liabilities 2023: $3,948,303Net Assets 2023: $16,413,0622023Assets 2024: $15,950,310Liabilities 2024: $618,386Net Assets 2024: $15,331,9242024Assets 2025: $15,686,207Liabilities 2025: $449,711Net Assets 2025: $15,236,4962025

Highlighted filing

2016

Assets$3,841,024
Liabilities$262,660
Net Assets$3,578,364

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $1,877,4762010Expenses 2011: $1,985,2122011Expenses 2012: $2,156,3982012Expenses 2013: $2,182,5682013Revenue 2014: $2,204,922Expenses 2014: $2,315,576Net Income 2014: -$110,6542014Revenue 2015: $2,230,040Expenses 2015: $2,276,845Net Income 2015: -$46,8052015Revenue 2016: $2,240,211Expenses 2016: $2,363,340Net Income 2016: -$123,1292016Revenue 2017: $4,297,829Expenses 2017: $2,452,402Net Income 2017: $1,845,4272017Revenue 2018: $2,306,229Expenses 2018: $2,427,688Net Income 2018: -$121,4592018Revenue 2019: $2,422,993Expenses 2019: $2,406,201Net Income 2019: $16,7922019Revenue 2020: $2,460,701Expenses 2020: $2,054,859Net Income 2020: $405,8422020Revenue 2021: $5,834,315Expenses 2021: $2,185,021Net Income 2021: $3,649,2942021Revenue 2022: $6,693,875Expenses 2022: $2,960,941Net Income 2022: $3,732,9342022Revenue 2023: $4,721,642Expenses 2023: $3,034,116Net Income 2023: $1,687,5262023Revenue 2024: $3,542,748Expenses 2024: $3,399,373Net Income 2024: $143,3752024Revenue 2025: $3,507,240Expenses 2025: $3,602,668Net Income 2025: -$95,4282025

Highlighted filing

2016

Revenue$2,240,211
Expenses$2,363,340
Net Income-$123,129
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
Feb 4, 2017
Return Version
2015v3.0
Gross Receipts
$2,263,077
Mission and Program Overview

Mission

We offer a wide variety of programs and services, providing opportunities for adults and children to improve in spirit, mind and body. The ymca has childcare and preschool for children. We also have fitness classes, swim lessons, and sporting leagues for all ages.

We offer a wide variety of programs and services, providing opportunities for adults and children to improve in spirit, mind, and body. The ymca has child care and preschool for children. Also, they have fitness classes, swim lessons, and sporting leagues for all ages.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,781,178$3,537,948▼ $243,230
Cash and Non-Interest-Bearing Accounts$196,652$184,927▼ $11,725
Savings and Temporary Cash Investments$100,719$101,022▲ $303
Pledges and Grants Receivable$9,333$13,234▲ $3,901
Inventories for Sale or Use$3,900$3,893▼ $7
Total Assets$4,091,782$3,841,024▼ $250,758
Liabilities
Mortgage Notes Payable Secured by Investment Property$202,283$157,332▼ $44,951
Accounts Payable and Accrued Expenses$93,767$88,907▼ $4,860
Other Liabilities$94,239$16,421▼ $77,818
Total Liabilities$390,289$262,660▼ $127,629
Net Assets / Fund Balance
Unrestricted Net Assets$3,647,352$3,573,364▼ $73,988
Temporarily Rstr Net Assets$54,141$5,000▼ $49,141
Total Net Assets Fund Balance$3,701,493$3,578,364▼ $123,129
Total Liabilities and Net Assets / Fund Balance$4,091,782$3,841,024▼ $250,758

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,018,929$2,824,220$5,843,149
Equipment$113,891$504,274$618,165
Land$334,084-$334,084
Other Land Buildings$71,044$208,173$279,217

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$394,829$350▲ $35,982-$406,826
2014$420,958$1,425▼ $4,302-$394,829
2013$402,801$1,665▲ $31,156-$420,958
2012$345,196$28,348▲ $32,013-$402,801
2011$30,147$308,216▲ $8,200-$345,196
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dennis PlaczekDirectorFT$92,660$92,660
Revenue and Support

Revenue Composition

Contributions and Grants
$107,375
Program Service Revenue
$2,112,208
Investment Income
$13,226
Other Revenue
$7,402
All Other Contributions
$107,375
Change in Net Assets
$-123,129

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,240,211
Revenue Not Reported on Form 990
$16,709
Total Revenue per Audited Statements
$2,256,920
Total Revenue per Form 990
$2,240,211
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,427,086
Other Expenses$936,254
Total Fundraising Expense$35,255
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$1,035,642$138,479$975$1,175,096
Office Expenses$283,773$7,753-$291,526
Depreciation Depletion$211,665$23,519-$235,184
Occupancy$197,698$18,684-$216,382
Current Officers, Directors, Trustees, and Key Employees-$76,279$25,426$101,705
Payroll Taxes$80,828$16,761$2,061$99,650
Advertising$44,582$4,954-$49,536
Payments to Affiliates$41,563--$41,563
Pension Plan Contributions$28,392$10,977$1,846$41,215
Information Technology$21,268$2,363-$23,631
Fees for Services Accounting$15,040$1,671-$16,711
Other Expenses$16,709$9,048$4,893$16,709
Conferences and Meetings$12,903$1,433-$14,336
Interest$8,586$955-$9,541
Other Employee Benefits$7,565$1,801$54$9,420
Total Functional Expenses$2,013,408$314,677$35,255$2,363,340

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,380,049
Expenses per Audited Statements$2,363,340
Total Expenses per Form 990$2,363,340
Expenses Not Reported on Form 990$16,709
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Obligation$16,672
Due to Ymca Foundation$-251
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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, Page 6, Part VI, Line 11B

Each member of the finance committee was provided a copy of the 990 for review and approval. After approval by the finance committee, recommendation was made to the full board for approval.

Form 990, Page 6, Part VI, Line 12C

Conflict of interest policies are filed on an annual basis by all board members.

Form 990, Page 6, Part VI, Line 15A

During the review process, the board of directors look at ymcas of similar size in which to base the director's compensation on.

Form 990, Page 6, Part VI, Line 15B

During the review process, the board of directors look at ymcas of similar size in which to base compensation on, as well as compensation through-out their own organizations.

Form 990, Page 6, Part VI, Line 19

Copies of the forms are made available upon request.

Filing and Contact Details

Filer

Filer Name
Kearney Family Ymca
EIN
47-0720055
Phone
3082379622
Address
4500 6TH AVE, KEARNEY, NE 68845

Signing Officer

Name
Dennis Placzek
Title
Director
Phone
3082379622
Signed
2017-02-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dennis Placzek
Formed
1988
Legal Domicile
Ne
Voting Board Members
25
Independent Board Members
25
Employees
247
Volunteers
500

Preparer

Firm
Tonniges & Associates Pc
Address
204 E 25TH STREET STE 2, KEARNEY, NE 68847-4569
Preparer
Ashley Mcnally
Phone
3082367244
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

We offer a wide variety of programs and services, providing opportunities for adults and children to improve in spirit, mind, and body. The ymca has childcare and preschool for children. They also have fitness classes, swim lessons, and sporting leagues for all ages.

Form 990, Part XI, Line 9

Cost of goods sold 16,709 cost of goods sold -16,709

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

Cost of goods sold 16,709

Schedule D, Page 4, Part XII, Line 2D

Cost of goods sold 16,709

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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
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IRS990/MissionDesc0WE OFFER A WIDE VARIETY OF PROGRAMS AND SERVICES, PROVIDING OPPORTUNITIES FOR ADULTS AND CHILDREN TO IMPROVE IN SPIRIT, MIND, AND BODY. THE YMCA HAS CHILDCARE AND PRESCHOOL FOR CHILDREN. THEY ALSO HAVE FITNESS CLASSES, SWIM LESSONS, AND SPORTING LEAGUES FOR ALL AGES.
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IRS990/ProgramServiceRevenueGrp/Desc4AQUATIC PROGRAMS
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IRS990/ProgSrvcAccomActy2Grp/Desc0YMCA CHILD CARE PROGRAMS THE CENTRAL FOCUS OF ALL YMCA PRESCHOOL AND SCHOOL-AGED CHILD CARE PROGRAMS IS TO FOSTER GROWTH AND DEVELOPMENT, NOT ONLY IN CHILDREN BUT ALSO THEIR PARENTS AND FAMILIES. ACCORDINGLY, PARENTS PLAY AN IMPORTANT ROLE IN POLICY AND PROGRAM DECISIONS. THE CURRICULUM TAUGHT AT THE YMCA HELPS CHILDREN DEVELOP MORAL AND ETHICAL BEHAVIOR, SELF-ESTEEM, AND LEADERSHIP. YMCA CHILD CARE ALLOWS PARENTS TO REMAIN GAINFULLY EMPLOYED, KNOWING THAT THEIR CHILDREN ARE THRIVING IN A SAFE, SUPPORTIVE ENVIRONMENT. YMCA FINANCIAL ASSISTANCE POLICIES HELP ENSURE THAT THE YMCA IS A PLACE WHERE CHILDREN OF ALL ECONOMIC LEVELS RECEIVE THE SAME QUALITY OF CARE IN THE SAME SETTING.
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IRS990/PYRevenuesLessExpensesAmt0-46805
IRS990/PYSalariesCompEmpBnftPaidAmt01361471
IRS990/PYTotalExpensesAmt02276845

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$15.7$0.45$15.2$3.51$3.60$0.10
2024Detailed filing. Detailed filing data is available for this year.$16.0$0.62$15.3$3.54$3.40$0.14
2023Detailed filing. Detailed filing data is available for this year.$20.4$3.95$16.4$4.72$3.03$1.69
2022Detailed filing. Detailed filing data is available for this year.$15.6$0.93$14.7$6.69$2.96$3.73
2021Detailed filing. Detailed filing data is available for this year.$9.99$0.32$9.67$5.83$2.19$3.65
2020Detailed filing. Detailed filing data is available for this year.$6.19$0.46$5.73$2.46$2.05$0.41
2019Detailed filing. Detailed filing data is available for this year.$5.73$0.40$5.32$2.42$2.41$0.02
2018Detailed filing. Detailed filing data is available for this year.$5.62$0.31$5.30$2.31$2.43$0.12
2017Detailed filing. Detailed filing data is available for this year.$5.73$0.30$5.42$4.30$2.45$1.85
2016Detailed filing. Detailed filing data is available for this year.$3.84$0.26$3.58$2.24$2.36$0.12
2015Detailed filing. Detailed filing data is available for this year.$4.09$0.39$3.70$2.23$2.28$0.05
2014Detailed filing. Detailed filing data is available for this year.$4.36$0.61$3.75$2.20$2.32$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.43$0.58$3.86$2.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.48$0.63$3.85$2.16
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.58$0.51$4.07$1.99
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.64$0.54$4.10$1.88