Civic Intelligence

Marion YMCA Endowment Fund Inc.

990 • Fiscal year 2023 • EIN 51-0173389

Jan 01, 2023 to Dec 31, 2023 • Filed on May 14, 2024

645 Barks Rd EMarion, OH 43302

(740) 725-9622

Siviq Scores

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

Liabilities / Assets

59th percentile

0.04x

Higher debt load relative to assets than 59% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

62nd percentile

0.06x

Higher debt load relative to revenue than 62% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

67th percentile

15%

Higher net margin than 67% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

54th percentile

$0

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

46th percentile

2.0%

Faster asset growth than 46% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

93rd percentile

149%

Faster revenue growth than 93% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$512,332

Up $10,146 (+2.0%) from 2022

Net Assets

Up

$490,152

Up $55,689 (+13%) from 2022

Liabilities

Down

$22,180

Down $45,543 (-67%) from 2022

Revenue

Up

$380,278

Up $227,550 (+149%) from 2022

Expenses

Up

$324,589

Up $78,312 (+32%) from 2022

Net Income

Up

$55,689

Up $149,238 (+160%) from 2022

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $384,793Liabilities 2011: $2,474Net Assets 2011: $382,3192011Assets 2012: $384,640Liabilities 2012: $2,499Net Assets 2012: $382,1412012Assets 2013: $430,926Liabilities 2013: $0Net Assets 2013: $430,9262013Assets 2014: $458,471Liabilities 2014: $2,364Net Assets 2014: $456,1072014Assets 2015: $436,253Liabilities 2015: $2,380Net Assets 2015: $433,8732015Assets 2016: $435,564Liabilities 2016: $97,900Net Assets 2016: $337,6642016Assets 2017: $497,207Liabilities 2017: $98,835Net Assets 2017: $398,3722017Assets 2018: $436,881Liabilities 2018: $50,563Net Assets 2018: $386,3182018Assets 2019: $495,827Liabilities 2019: $26,355Net Assets 2019: $469,4722019Assets 2020: $531,547Liabilities 2020: $2,355Net Assets 2020: $529,1922020Assets 2021: $528,012Liabilities 2021: $0Net Assets 2021: $528,0122021Assets 2022: $502,186Liabilities 2022: $67,723Net Assets 2022: $434,4632022Assets 2023: $512,332Liabilities 2023: $22,180Net Assets 2023: $490,1522023Assets 2024: $640,932Liabilities 2024: $21,760Net Assets 2024: $619,1722024

Highlighted filing

2023

Assets$512,332
Liabilities$22,180
Net Assets$490,152

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $225,305Expenses 2011: $178,584Net Income 2011: $46,7212011Revenue 2012: $202,137Expenses 2012: $202,315Net Income 2012: -$1782012Revenue 2013: $212,348Expenses 2013: $166,748Net Income 2013: $45,6002013Revenue 2014: $191,291Expenses 2014: $166,110Net Income 2014: $25,1812014Revenue 2015: $185,587Expenses 2015: $207,821Net Income 2015: -$22,2342015Revenue 2016: $210,572Expenses 2016: $306,781Net Income 2016: -$96,2092016Revenue 2017: $251,237Expenses 2017: $190,529Net Income 2017: $60,7082017Revenue 2018: $385,467Expenses 2018: $191,979Net Income 2018: $193,4882018Revenue 2019: $491,546Expenses 2019: $197,083Net Income 2019: $294,4632019Revenue 2020: $265,277Expenses 2020: $205,557Net Income 2020: $59,7202020Revenue 2021: $219,066Expenses 2021: $220,246Net Income 2021: -$1,1802021Revenue 2022: $152,728Expenses 2022: $246,277Net Income 2022: -$93,5492022Revenue 2023: $380,278Expenses 2023: $324,589Net Income 2023: $55,6892023Revenue 2024: $336,214Expenses 2024: $207,194Net Income 2024: $129,0202024

Highlighted filing

2023

Revenue$380,278
Expenses$324,589
Net Income$55,689
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 14, 2024
Return Version
2023v5.0
Gross Receipts
$380,278
Mission and Program Overview

Mission

To provide and assist the development and purposes of, and to provide for, the perpetuation of the Marion Family YMCA

To promote and assist the development and purposes of, and to provide for, the perpetuation of the Marion Family YMCA.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$489,263$498,882▲ $9,619
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Land, Buildings, and Equipment, Net$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$502,186$512,332▲ $10,146
Other Assets Total$12,923$13,450▲ $527
Liabilities
Accounts Payable and Accrued Expenses$67,723$22,180▼ $45,543
Grants Payable$0--
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$67,723$22,180▼ $45,543
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$434,463$490,152▲ $55,689
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$434,463$490,152▲ $55,689
Total Liabilities and Net Assets / Fund Balance$502,186$512,332▲ $10,146
Compensation and Service Providers

Board Members and Trustees

NameTitle
-Board President
-Board Vice President
-Board Treasurer
-Director
Revenue and Support

Revenue Composition

Contributions and Grants
$311,804
Program Service Revenue
$0
Investment Income
$67,945
Other Revenue
$529
All Other Contributions
$311,804
Change in Net Assets
$55,689
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$301,623
Other Expenses$22,966
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$301,623--$301,623
Fees for Services Other$0$19,750$0$19,750
Other Expenses-$3,216-$3,216
Total Functional Expenses$301,623$22,966$0$324,589
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Marion Family YmcaMarion, OH501c(3)Assist with debt service payments and support the discount membership program$301,623
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
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, Part VI, Line 11B Review of form 990 by governing body

The board of directors is provided a copy of the return. There is no formal process for review.

Form 990, Part VI, Line 19 Required documents available to the public

All documents are available to the public upon request at our office at 645 Barks Rd. E., Marion, OH 43302

Form 990, Part VIII, Line 2F Other Program Service Revenue

Membership Revenue - Total Revenue: 0, Related or Exempt Function Revenue: 0, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Other Program Revenue - Total Revenue: 0, Related or Exempt Function Revenue: 0, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;

Filing and Contact Details

Filer

Filer Name
Marion YMCA Endowment Fund Inc
EIN
51-0173389
Phone
7407259622
Address
645 Barks Rd E, Marion, OH 43302
Doing Business As
Marion YMCA Perpetual Fund

Signing Officer

Name
Karen Ream
Title
Board Treasurer
Phone
7407259622
Signed
2024-05-14

Organization Details

Legal Domicile
Oh
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
10
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IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0Larry Babich
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Day Camp Revenue
IRS990/ProgramServiceRevenueGrp/Desc1Resident Camp Revenue
IRS990/ProgramServiceRevenueGrp/Desc2Childcare Revenue -- Infant/Toddler/Preschool
IRS990/ProgramServiceRevenueGrp/Desc3Childcare Revenue -- School Age
IRS990/ProgramServiceRevenueGrp/Desc4Residence Revenue
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt10
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt20
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt30
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt40
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt00
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt10
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt20
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt30
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt40
IRS990/ProgSrvcAccomActy2Grp/Desc0Contributions to Marion Family YMCA to support summer day camp and discount membership program.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt05000
IRS990/ProgSrvcAccomActy2Grp/GrantAmt05000
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0235505
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0233302
IRS990/PYInvestmentIncomeAmt0-83306
IRS990/PYOtherExpensesAmt012975
IRS990/PYOtherRevenueAmt0529
IRS990/PYRevenuesLessExpensesAmt0-93549
IRS990/PYTotalExpensesAmt0246277
IRS990/PYTotalRevenueAmt0152728
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt055689
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990ScheduleA/DistributableAmountGrp/CYAdjNetIncomeDistributableAmt00
IRS990ScheduleA/DistributableAmountGrp/CYDistributableAsAdjustedAmt00
IRS990ScheduleA/DistributableAmountGrp/CYGreaterAdjustedMinimumAmt00
IRS990ScheduleA/DistributableAmountGrp/CYIncomeTaxImposedPYAmt00
IRS990ScheduleA/DistributableAmountGrp/CYPct85AdjustedNetIncomeAmt00
IRS990ScheduleA/DistributableAmountGrp/CYTotalMinAstDistributableAmt00
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd0true
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd0false
IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesEngagedOrgInvlmntInd0true
IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesFurtherExemptPrpsInd0true
IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesTestInd0X
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd0true
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd0true
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd0true
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Paid 296,623 to Marion Family YMCA to assist with debt payments so they may continue to provide programs that build healthy spirit, mind, and body for all. These programs encompass youth development, healthy living, and social responsibility. Paid 5,000 to Marion Family YMCA to support summer day camp and discount memberships to help ensure that membership and programs are affordable and available to all.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1The investment committee has the same members as Marion Family YMCA, and that committee makes investment decisions.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2Contributions were collected and invested. From them, grants were paid to the Young Men's Christian Assn of Marion County Ohio 31-4380058 to assist in debt payments and to support summer day camp and scholarship memberships.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt3The Marion Family YMCA as a 501(c)(3) charity could have collected contributions and invested them instead of the Endowment Fund .
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A, Part V, Section D Line 8
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1Schedule A, Part IV, Section D, Line 3 Supp. Org. Have Significant Voice In Investment Policies
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc2Schedule A, Part IV, Section E, Line 2a Org. Activities Directly Further The Exempt Purposes
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc3Schedule A, Part IV, Section E, Line 2b Activities That One Or More Supp. Org. Engaged In
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0314380058
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd0true
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd09
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt0301623
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0Young Men's Christian Assn of Marion county Ohio
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType3FuncIntInd0X
IRS990ScheduleA/SupportSumAmt0301623
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt0301623
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501c(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Assist with debt service payments and support the discount membership program
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0MARION FAMILY YMCA
IRS990ScheduleI/RecipientTable/RecipientEIN0314380058
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0645 Barks Rd E
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Marion
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0OH
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd043302
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The board of directors is provided a copy of the return. There is no formal process for review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All documents are available to the public upon request at our office at 645 Barks Rd. E., Marion, OH 43302
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Membership Revenue - Total Revenue: 0, Related or Exempt Function Revenue: 0, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Other Program Revenue - Total Revenue: 0, Related or Exempt Function Revenue: 0, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b Review of form 990 by governing body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19 Required documents available to the public
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VIII, Line 2f Other Program Service Revenue
IRS990ScheduleR/AssetExchangeInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.41$0.22$6.19$3.36$2.07$1.29
2023Detailed filing. Detailed filing data is available for this year.$5.12$0.22$4.90$3.80$3.25$0.56
2022Detailed filing. Detailed filing data is available for this year.$5.02$0.68$4.34$1.53$2.46$0.94
2021Detailed filing. Detailed filing data is available for this year.$5.28$0.00$5.28$2.19$2.20$0.01
2020Detailed filing. Detailed filing data is available for this year.$5.32$0.02$5.29$2.65$2.06$0.60
2019Summary only. Only limited summary data is available for this year.$4.96$0.26$4.69$4.92$1.97$2.94
2018Summary only. Only limited summary data is available for this year.$4.37$0.51$3.86$3.85$1.92$1.93
2017Summary only. Only limited summary data is available for this year.$4.97$0.99$3.98$2.51$1.91$0.61
2016Summary only. Only limited summary data is available for this year.$4.36$0.98$3.38$2.11$3.07$0.96
2015Summary only. Only limited summary data is available for this year.$4.36$0.02$4.34$1.86$2.08$0.22
2014Summary only. Only limited summary data is available for this year.$4.58$0.02$4.56$1.91$1.66$0.25
2013Summary only. Only limited summary data is available for this year.$4.31$0.00$4.31$2.12$1.67$0.46
2012Summary only. Only limited summary data is available for this year.$3.85$0.02$3.82$2.02$2.02$0.00
2011Summary only. Only limited summary data is available for this year.$3.85$0.02$3.82$2.25$1.79$0.47