Civic Intelligence

Kearney Family Young Mens Christian Association

990 • Fiscal year 2018 • EIN 47-0720055

Oct 01, 2017 to Sep 30, 2018 • Filed on Jun 06, 2019

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

34th percentile

0.06x

Higher debt load relative to assets than 34% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

45th percentile

0.14x

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

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Net Margin

24th percentile

-5.3%

Higher net margin than 24% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

42nd percentile

$105,832

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 4.6% of source-year revenue.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Asset Growth

34th percentile

-1.9%

Faster asset growth than 34% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

5th percentile

-46%

Faster revenue growth than 5% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Assets

Down

$5,617,185

Down $109,665 (-1.9%) from 2017

Net Assets

Down

$5,302,332

Down $121,459 (-2.2%) from 2017

Liabilities

Up

$314,853

Up $11,794 (+3.9%) from 2017

Revenue

Down

$2,306,229

Down $1,991,600 (-46%) from 2017

Expenses

Down

$2,427,688

Down $24,714 (-1.0%) from 2017

Net Income

Down

-$121,459

Down $1,966,886 (-107%) from 2017

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

2018

Assets$5,617,185
Liabilities$314,853
Net Assets$5,302,332

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

2018

Revenue$2,306,229
Expenses$2,427,688
Net Income-$121,459
Jump To
Filing Snapshot
Filing Period
Oct 1, 2017 to Sep 30, 2018
Signed
Jun 6, 2019
Return Version
2017v2.3
Gross Receipts
$2,321,904
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$3,445,180$3,316,200▼ $128,980
Cash and Non-Interest-Bearing Accounts$686,483$1,628,636▲ $942,153
Pledges and Grants Receivable$1,490,723$566,752▼ $923,971
Savings and Temporary Cash Investments$101,325$101,679▲ $354
Inventories for Sale or Use$3,139$3,918▲ $779
Total Assets$5,726,850$5,617,185▼ $109,665
Liabilities
Mortgage Notes Payable Secured by Investment Property$209,380$170,118▼ $39,262
Accounts Payable and Accrued Expenses$86,368$120,814▲ $34,446
Other Liabilities$7,311$23,921▲ $16,610
Total Liabilities$303,059$314,853▲ $11,794
Net Assets / Fund Balance
Unrestricted Net Assets$3,322,146$3,211,322▼ $110,824
Temporarily Rstr Net Assets$2,101,645$2,091,010▼ $10,635
Total Net Assets Fund Balance$5,423,791$5,302,332▼ $121,459
Total Liabilities and Net Assets / Fund Balance$5,726,850$5,617,185▼ $109,665

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,711,405$3,131,744$5,843,149
Equipment$201,692$525,258$726,950
Land$334,084-$334,084
Other Land Buildings$69,019$198,287$267,306

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$1,264,844$2,150▲ $102,839-$1,298,679
2016$406,826$827,465▲ $56,127-$1,264,844
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dennis PlaczekDirectorFT$105,832$105,832

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$230,677
Program Service Revenue
$2,080,946
Investment Income
$-13,047
Other Revenue
$7,653
All Other Contributions
$230,677
Change in Net Assets
$-121,459

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,306,229
Total Revenue per Audited Statements
$2,306,229
Total Revenue per Form 990
$2,306,229
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,466,168
Other Expenses$961,520
Total Fundraising Expense$39,447
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,046,381$149,966$975$1,197,322
Office Expenses$286,889$8,060-$294,949
Occupancy$201,514$20,782-$222,296
Depreciation Depletion$184,707$20,523-$205,230
Current Officers, Directors, Trustees, and Key Employees-$79,374$26,458$105,832
Payroll Taxes$81,789$17,926$2,144$101,859
Pension Plan Contributions$34,807$12,919$1,902$49,628
Payments to Affiliates$39,105--$39,105
Advertising$29,720$3,302-$33,022
Information Technology$24,817$2,757-$27,574
Conferences and Meetings$18,271$2,030-$20,301
Fees for Services Accounting$16,006$1,778-$17,784
Other Employee Benefits$9,230$2,232$65$11,527
Interest$7,835$871-$8,706
Other Expenses$19,875$8,749$6,400$6,400
Total Functional Expenses$2,056,972$331,269$39,447$2,427,688

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,427,688
Total Expenses per Audited Statements$2,427,688
Total Expenses per Form 990$2,427,688
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$26,273
Due to Ymca Foundation$-2,352
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
2019-06-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dennis Placzek
Formed
1988
Legal Domicile
Ne
Voting Board Members
20
Independent Board Members
20
Employees
246
Volunteers
500

Preparer

Firm
Tonniges & Associates Pc
Address
204 E 25TH STREET STE 2, KEARNEY, NE 68847-4569
Preparer
Randy Tonniges
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 0 cost of goods sold 0

Financial Statement Notes

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

COST OF GOODS SOLD 0

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

COST OF GOODS SOLD 0

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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/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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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