Civic Intelligence

Young Mens Christian Association of Delaware

990 • Fiscal year 2018 • EIN 51-0065748

Jan 01, 2018 to Dec 31, 2018 • Filed on Jul 25, 2019

100 West 10th Street No 1100Wilmington, DE 19801

(302) 571-6908

Siviq Scores

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

Liabilities / Assets

57th percentile

0.35x

Higher debt load relative to assets than 57% of similar nonprofits.

2018 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2018

Liabilities / Revenue

65th percentile

0.66x

Higher debt load relative to revenue than 65% of similar nonprofits.

2018 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2018

Net Margin

23rd percentile

-2.3%

Higher net margin than 23% of similar nonprofits.

2018 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2018

Top Officer Pay

48th percentile

$334,381

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

2018 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2018

Asset Growth

74th percentile

9.1%

Faster asset growth than 74% of similar nonprofits.

2018 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2017 to 2018

Revenue Growth

65th percentile

10%

Faster revenue growth than 65% of similar nonprofits.

2018 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2017 to 2018

Assets

Up

$76,251,634

Up $6,340,376 (+9.1%) from 2017

Net Assets

Up

$49,507,518

Up $2,235,933 (+4.7%) from 2017

Liabilities

Up

$26,744,116

Up $4,104,443 (+18%) from 2017

Revenue

Up

$40,338,179

Up $3,831,822 (+10%) from 2017

Expenses

Up

$41,283,457

Up $5,785,098 (+16%) from 2017

Net Income

Down

-$945,278

Down $1,953,276 (-194%) from 2017

Historical Trend

Balance Sheet Trend

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

$150M$100M$50M$0Assets 2010: $67,157,621Liabilities 2010: $27,473,401Net Assets 2010: $39,684,2202010Assets 2011: $67,846,090Liabilities 2011: $27,489,722Net Assets 2011: $40,356,3682011Assets 2012: $67,695,829Liabilities 2012: $26,827,718Net Assets 2012: $40,868,1112012Assets 2013: $68,323,318Liabilities 2013: $25,658,590Net Assets 2013: $42,664,7282013Assets 2014: $68,301,341Liabilities 2014: $24,633,965Net Assets 2014: $43,667,3762014Assets 2015: $67,871,858Liabilities 2015: $23,240,448Net Assets 2015: $44,631,4102015Assets 2016: $68,478,853Liabilities 2016: $22,968,557Net Assets 2016: $45,510,2962016Assets 2017: $69,911,258Liabilities 2017: $22,639,673Net Assets 2017: $47,271,5852017Assets 2018: $76,251,634Liabilities 2018: $26,744,116Net Assets 2018: $49,507,5182018Assets 2019: $79,743,883Liabilities 2019: $25,556,679Net Assets 2019: $54,187,2042019Assets 2020: $87,386,437Liabilities 2020: $25,353,648Net Assets 2020: $62,032,7892020Assets 2021: $91,761,331Liabilities 2021: $24,219,666Net Assets 2021: $67,541,6652021Assets 2022: $98,058,993Liabilities 2022: $36,031,030Net Assets 2022: $62,027,9632022Assets 2023: $102,550,446Liabilities 2023: $41,312,018Net Assets 2023: $61,238,4282023Assets 2024: $112,144,641Liabilities 2024: $44,720,514Net Assets 2024: $67,424,1272024

Highlighted filing

2018

Assets$76,251,634
Liabilities$26,744,116
Net Assets$49,507,518

Operations Trend

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

$60M$40M$20M$0-$20MExpenses 2010: $30,519,4722010Expenses 2011: $30,375,2342011Expenses 2012: $31,988,4762012Revenue 2013: $32,820,085Expenses 2013: $32,005,219Net Income 2013: $814,8662013Revenue 2014: $33,586,062Expenses 2014: $33,006,228Net Income 2014: $579,8342014Revenue 2015: $35,055,191Expenses 2015: $34,196,295Net Income 2015: $858,8962015Revenue 2016: $34,870,460Expenses 2016: $34,487,863Net Income 2016: $382,5972016Revenue 2017: $36,506,357Expenses 2017: $35,498,359Net Income 2017: $1,007,9982017Revenue 2018: $40,338,179Expenses 2018: $41,283,457Net Income 2018: -$945,2782018Revenue 2019: $45,751,912Expenses 2019: $43,999,870Net Income 2019: $1,752,0422019Revenue 2020: $42,220,711Expenses 2020: $34,560,338Net Income 2020: $7,660,3732020Revenue 2021: $39,943,473Expenses 2021: $36,305,156Net Income 2021: $3,638,3172021Revenue 2022: $40,977,485Expenses 2022: $42,895,409Net Income 2022: -$1,917,9242022Revenue 2023: $45,881,028Expenses 2023: $48,422,212Net Income 2023: -$2,541,1842023Revenue 2024: $56,285,516Expenses 2024: $55,478,116Net Income 2024: $807,4002024

Highlighted filing

2018

Revenue$40,338,179
Expenses$41,283,457
Net Income-$945,278
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jul 25, 2019
Return Version
2018v3.1
Gross Receipts
$40,544,974
Mission and Program Overview

Mission

See schedule o.the ymca of delaware is an association of people of all ages, ethnic groups and religious affiliations that strives to cultivate the human potential, self-esteem and dignity of all people. Our organization exists to develop and practice the christian principles of love, caring, inclusiveness, justice and peace... And to enrich the emotional, physical and social life of all individuals, families, and our community.

See schedule o.our organization exists to develop and practice the christian principles of love, caring, inclusiveness, justice and peace...and to enrich the emotional, physical and social life of all individuals, family and our community. At the heart of all ymca programs and services is the dedication to the mission of the ymca, which is determined by our volunteer leadership in response to the contemporary needs of the community. The priorities are youth development, healthy living, and social responsibility.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$41,511,813$56,249,457▲ $14,737,644
Savings and Temporary Cash Investments$9,628,012$6,176,660▼ $3,451,352
Investments in Publicly Traded Securities$6,859,559$6,130,813▼ $728,746
Accounts Receivable$654,522$940,238▲ $285,716
Cash and Non-Interest-Bearing Accounts$147,184$730,147▲ $582,963
Prepaid Expenses and Deferred Charges$787,421$485,847▼ $301,574
Intangible Assets$70,000$23,333▼ $46,667
Pledges and Grants Receivable$12,125$11,875▼ $250
Total Assets$69,911,258$76,251,634▲ $6,340,376
Other Assets Total$10,240,622$5,503,264▼ $4,737,358
Liabilities
Tax Exempt Bond Liabilities$17,725,000$16,793,556▼ $931,444
Mortgage Notes Payable Secured by Investment Property$1,930,220$7,316,961▲ $5,386,741
Accounts Payable and Accrued Expenses$1,911,956$1,471,904▼ $440,052
Deferred Revenue$629,110$583,894▼ $45,216
Other Liabilities$443,387$577,801▲ $134,414
Total Liabilities$22,639,673$26,744,116▲ $4,104,443
Net Assets / Fund Balance
Unrestricted Net Assets$42,363,276$44,748,950▲ $2,385,674
Permanently Rstr Net Assets$4,908,309$4,758,568▼ $149,741
Total Net Assets Fund Balance$47,271,585$49,507,518▲ $2,235,933
Total Liabilities and Net Assets / Fund Balance$69,911,258$76,251,634▲ $6,340,376

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$50,598,736$48,291,890$98,890,626
Equipment$-874,776$11,439,228$10,564,452
Other Land Buildings$2,702,171$2,549,150$5,251,321
Land$3,823,326-$3,823,326
Other Assets Org$915,735--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$4,908,308-▼ $576,560-$4,331,748
2017$4,327,631-▲ $580,677-$4,908,308
2016$4,179,563-▲ $148,068-$4,327,631
2015$4,409,034-▼ $229,471-$4,179,563
2014$4,343,660-▲ $65,374-$4,409,034
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Deborah Bagatta-bowlesPresident/chief ExecutiveFT$287,431$46,590$334,021
James KellyV.p./chief Operating OfficFT$223,264$37,600$260,864
Gregory MaziarzV.p./chief Financial OfficFT$203,001$25,745$228,746
Terry MullanGroup V.p./executive DirecFT$135,562$24,709$160,271
Linda RiskGroup V.p. MarketingFT$140,397$17,169$157,566
James RyanGroup V.p./executive DirecFT$132,987$16,124$149,111
Christopher RyanGroup V.p. Buildings and PFT$120,946$26,605$147,551
Pamela L KennedySenior Executive DirectorFT$110,814$13,073$123,887
Bette J FrancisVP of Human ResourcesFT$114,377$5,492$119,869

Board Members and Trustees

NameTitle
Jack M Beeson JrChairman
Troy SillimanVice Chairman
Brian J Galinat MdBoard Member
Bruce H ColbournBoard Member
Christopher ScarpittiBoard Member
David ShepherdBoard Member
Elizabeth M McgeeverBoard Member
Enid Wallace-simmsBoard Member
Gail SeitzBoard Member
Garrett T HadleyBoard Member
Gary NewbornBoard Member
James H Erskine IiiBoard Member
James M Winfield IiiBoard Member
Jennifer TwiningBoard Member
John W Morgan EsqBoard Member
Michael Harpe EddBoard Member
Michael T French CPABoard Member
Mike DickinsonBoard Member
Ryan ConnerBoard Member
Scott H ChampagneBoard Member
Shannon ClarkBoard Member
Sucharita LyengarBoard Member
Sue DahmsBoard Member
Darcy a WhiteSecretary
David HeaneyTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Grayson Grayson & Associates LLCLegal Service1130 INDUSTRIAL DRIVE, Middletown, DE 19709$3,434,488
Delaware Gourmet CateringFood Services2 LUKENS DRIVE SUITE 700, New Castle, DE 19801$363,123
Modern Controls INCElectrical Work/security Equipment7 BELLECOR DRIVE, New Castle, DE 19720$358,753
Diamond Chemical & Supply CoCleaning, Custodial Supplies524 SOUTH WALNUT STREET PLAZA, Wilmington, DE 19801-5230$303,097
Fl Giannone Jr ElectricalElectrical Work For Buildings/equipment134 REGISTER DR, Newark, DE 19711$287,519
Revenue and Support

Revenue Composition

Contributions and Grants
$7,365,114
Program Service Revenue
$32,636,446
Investment Income
$175,936
Other Revenue
$160,683
All Other Contributions
$2,451,160
Change in Net Assets
$-945,278

Audited Revenue Reconciliation

Revenue per Audited Statements
$40,338,179
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-576,560
Total Revenue per Audited Statements
$39,761,619
Total Revenue per Form 990
$40,338,179
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$23,907,545
Other Expenses$17,375,912
Total Fundraising Expense$308,339
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$15,575,988$1,942,800$159,101$17,677,889
Depreciation Depletion$4,597,994--$4,597,994
Occupancy$3,327,189$180,537$1,293$3,509,019
Other Employee Benefits$2,323,341$395,696$28,853$2,747,890
Fees for Services Other$1,621,735$647,998$7,200$2,276,933
Payroll Taxes$1,662,459$173,883$17,425$1,853,767
Current Officers, Directors, Trustees, and Key Employees$1,434,430$178,917$14,652$1,627,999
Interest$619,647--$619,647
Insurance$512,014$75,832-$587,846
Travel$379,226$117,185$3,097$499,508
Other Expenses$422,659$23,090$63,814$445,749
All Other Expenses$321,311$35,132$241$356,684
Conferences and Meetings$147,122$131,557$10,647$289,326
Fees for Services Accounting$27,938$11,018$394$39,350
Fees for Services Legal$5,280$2,082$74$7,436
Total Functional Expenses$36,399,515$4,575,603$308,339$41,283,457

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$41,283,457
Total Expenses per Audited Statements$41,283,457
Total Expenses per Form 990$41,283,457
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$206,795
Fundraising Gross Income$200,937
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Great Pumpkin Run$21,861$21,861$6,884$14,977
Total Events$200,937$200,937$206,795$-5,858
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Program Expenses$577,801

Bond Issues

BondIssuerIssuedIssue PricePurpose
ADelaware Economic Development Authority2007-05-11$22,585,000Variable rate demand revenue bonds

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$22,585,000$22,585,000--

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
No
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 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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The chief financial officer and the audit & risk management committee of the board of the ymca of delaware review the form 990 prior to the filing. The final version of the form 990 is made available to the board of directors after the committee approves it.

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

The conflict of interest policy is monitored by the executive committee and the risk manangement committee of the board of the ymca of delaware.

Form 990, Part VI, Section B, Line 15

The executive committee reviews and approves executive compensation.

Form 990, Part VI, Section C, Line 19

The documents are available at the ymca corporate offices, website, & guidestar.

Filing and Contact Details

Filer

Filer Name
YOUNG MEN'S CHRISTIAN ASSOCIATION
EIN
51-0065748
Phone
3025716908
Address
100 WEST 10TH STREET NO 1100, WILMINGTON, DE 19801

Signing Officer

Name
Deborah Bagatta-bowles
Title
President
Phone
3025716908
Signed
2019-07-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Deborah Bagatta-bowles
Formed
1981
Legal Domicile
De
Voting Board Members
25
Independent Board Members
25
Employees
2,662
Volunteers
1,089

Preparer

Firm
Gunnip & Company Llp
Address
2751 CENTERVILLE RD STE 300, WILMINGTON, DE 19808
Preparer
Katherine L Silicato
Phone
3022255000
Supplemental Narrative

Additional Explanations

990, Page 2, Part III, Line 4D

Other program services provided by ymcade: the ymca of delaware is a community service nonprofit founded in 1889. The ymca impacts over 100,000 individuals each year with programs and services provided through seven ymca branches across all three of delaware's counties and an overnight camp on the chesapeake bay. The ymca provides community-based youth development, healthy living and social responsibility programs that offer everyone, regardless of age, income or background, the opportunity to uncover their human potential. For youth development: the ymca of delaware supports delaware's youth and teens with programs that help them find inspiration and meaning, do better in school, learn life skills, and make new friends, connect to caring adults and gain confidence. These programs include child care (before and afterschool, kid's club, full-day child care), education and leadership (afterschool enrichment, early learning, preschool, leaders club, black achievers, youth in government, model un), competitive and community sports programs, swimming lessons, and day camps and ymca camp tockwogh. For healthy living: the ymca of delaware is a leading provider of preventative health, wellness and exercise services that prevent disease, improve quality of life, promote healthy aging and provide opportunities for adults to build confidence and families to connect with each other. The ymca of delaware helps eliminate health disparities across socioeconomic barriers in delaware through providing affordable access to our services and programs through financial assistance. In addition, the ymca of delaware is a national leader in ymca's diabetes prevention program, an evidence-based program that helps individuals lower their risk of developing type 2 diabetes. Additional healthy living programs and services offered by the ymca of delaware include family time (adventure guides, family fitness, family nights), group exercise and personal training programs, classes for active older adults, healthy lifestyles programs (cpr/first aid, diabetes prevention, healthy lifestyles behavior change program, lifeguard training, childhood obesity program, pre/post-natal classes, stress management) and water exercise (adult swim lessons, adapted programs for adults with disabilities). The ymca of delaware offers adult team sports and running clubs, as well as life-long learning and educational opportunities for adults. For social responisibility: at the ymca of delaware, we strive to not turn anyone away due to an inability to pay, and in order to provide the financial assistance necessary to support individuals and families in need, we engaged in fundraising through the annual community support campaign.

FORM 990, PART XI, LINE 9:

Non op. Activites + change in value of trust int. -463,342. To include net assets from ymca central branch 3,644,553.

FORM 990, PART XII, LINE 2C:

The process for oversight of the audited financial statements and selecting the outside independent auditors has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

The ymcade and its affiliates have determined they do not have a material tax liability for uncertain tax positions under fasb asc 740 - income taxes.

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IRS990/Desc0YOUTH DEVELOPMENT:THE YMCA OF DELAWARE IS COMMITTED TO NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN BY HELPING YOUNG PEOPLE CULTIVATE THE VALUES, SKILLS AND RELATIONSHIPS, THAT LEAD TO POSITIVE BEHAVIORS, BETTER HEALTH AND EDUCATIONAL ACHIEVEMENT. YMCA PROGRAMS, SUCH AS CHILD CARE, PRESCHOOL, BEFORE AND AFTERSCHOOL ENRICHMENT, SUMMER DAY AND OVERNIGHT CAMP AND TEEN LEADERSHIP PROGRAMS OFFER A RANGE OF EXPERIENCES THAT PROMOTE COGNITIVE, SOCIAL, PHYSICAL AND EMOTIONAL DEVELOPMENT. THE YMCA OF DELAWARE IS INTENTIONALLY FOCUSED ON SCHOOL SUCCESS THROUGH OUR EFFORTS TO REDUCE SUMMER LEARNING LOSS AND NARROW THE ACHIEVEMENT GAP.
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IRS990/Form990PartVIISectionAGrp/TitleTxt28V.P./CHIEF FINANCIAL OFFIC
IRS990/Form990PartVIISectionAGrp/TitleTxt29SENIOR EXECUTIVE DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt32GROUP V.P. BUILDINGS AND P
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$112$44.7$67.4$56.3$55.5$0.81
2023Detailed filing. Detailed filing data is available for this year.$103$41.3$61.2$45.9$48.4$2.54
2022Detailed filing. Detailed filing data is available for this year.$98.1$36.0$62.0$41.0$42.9$1.92
2021Detailed filing. Detailed filing data is available for this year.$91.8$24.2$67.5$39.9$36.3$3.64
2020Detailed filing. Detailed filing data is available for this year.$87.4$25.4$62.0$42.2$34.6$7.66
2019Detailed filing. Detailed filing data is available for this year.$79.7$25.6$54.2$45.8$44.0$1.75
2018Detailed filing. Detailed filing data is available for this year.$76.3$26.7$49.5$40.3$41.3$0.95
2017Detailed filing. Detailed filing data is available for this year.$69.9$22.6$47.3$36.5$35.5$1.01
2016Detailed filing. Detailed filing data is available for this year.$68.5$23.0$45.5$34.9$34.5$0.38
2015Detailed filing. Detailed filing data is available for this year.$67.9$23.2$44.6$35.1$34.2$0.86
2014Detailed filing. Detailed filing data is available for this year.$68.3$24.6$43.7$33.6$33.0$0.58
2013Detailed filing. Detailed filing data is available for this year.$68.3$25.7$42.7$32.8$32.0$0.81
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$67.7$26.8$40.9$32.0
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$67.8$27.5$40.4$30.4
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$67.2$27.5$39.7$30.5