Civic Intelligence

Altavista Area YMCA Inc

EIN 54-0895639 • 501(c)3 • Altavista, VA

Profile

The Altavista Area YMCA is a charitable community service organization that includes men. women, and children of all ages, abilities, income, races, and religions. The YMCA is dedicated to building strong kids, strong families, and strong communities by putting Christian principles into practice through programs that promote healthy lifestyles, strong values, leadership development and community interaction. All persons are welcome at the YMCA, regardless of their ability to pay. This YMCA was founded and is led by volunteers from the community; volunteers also serve as mentors, coaches, program leaders, instructors, and more in fulfilling the mission of the YMCA.

718 7th StreetAltavista, VA 24517

www.altavistaymca.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

21st percentile

0.02x

Higher debt load relative to assets than 21% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

23rd percentile

0.06x

Higher debt load relative to revenue than 23% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

65th percentile

12%

Higher net margin than 65% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

29th percentile

$107,045

Higher top officer pay than 29% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

67th percentile

11%

Faster asset growth than 67% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

65th percentile

15%

Faster revenue growth than 65% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$17,070,763

Up $1,659,933 (+11%) from 2023

Liabilities

Up

$358,283

Up $114,555 (+47%) from 2023

Net Assets

Up

$16,712,480

Up $1,545,378 (+10%) from 2023

Revenue

Up

$5,823,844

Up $747,039 (+15%) from 2023

Expenses

Up

$5,105,794

Up $583,428 (+13%) from 2023

Net Income

Up

$718,050

Up $163,611 (+30%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$20M$15M$10M$5.0M$0Assets 2010: $8,473,823Liabilities 2010: $109,386Net Assets 2010: $8,364,4372010Assets 2011: $8,610,457Liabilities 2011: $75,368Net Assets 2011: $8,535,0892011Assets 2012: $8,707,460Liabilities 2012: $77,835Net Assets 2012: $8,629,6252012Assets 2013: $9,003,284Liabilities 2013: $114,420Net Assets 2013: $8,888,8642013Assets 2014: $9,462,946Liabilities 2014: $78,357Net Assets 2014: $9,384,5892014Assets 2015: $9,384,886Liabilities 2015: $95,129Net Assets 2015: $9,289,7572015Assets 2016: $9,547,391Liabilities 2016: $101,733Net Assets 2016: $9,445,6582016Assets 2017: $9,961,567Liabilities 2017: $92,591Net Assets 2017: $9,868,9762017Assets 2018: $10,691,295Liabilities 2018: $100,883Net Assets 2018: $10,590,4122018Assets 2019: $10,903,299Liabilities 2019: $119,194Net Assets 2019: $10,784,1052019Assets 2020: $11,675,174Liabilities 2020: $143,454Net Assets 2020: $11,531,7202020Assets 2021: $13,975,399Liabilities 2021: $298,552Net Assets 2021: $13,676,8472021Assets 2022: $14,339,635Liabilities 2022: $233,714Net Assets 2022: $14,105,9212022Assets 2023: $15,410,830Liabilities 2023: $243,728Net Assets 2023: $15,167,1022023Assets 2024: $17,070,763Liabilities 2024: $358,283Net Assets 2024: $16,712,4802024

Highlighted filing

2024

Assets$17,070,763
Liabilities$358,283
Net Assets$16,712,480

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0Expenses 2010: $2,602,8332010Expenses 2011: $2,587,7622011Expenses 2012: $2,623,7612012Expenses 2013: $2,618,9802013Revenue 2014: $3,121,937Expenses 2014: $2,804,948Net Income 2014: $316,9892014Revenue 2015: $3,174,382Expenses 2015: $2,884,765Net Income 2015: $289,6172015Revenue 2016: $2,894,090Expenses 2016: $2,866,675Net Income 2016: $27,4152016Revenue 2017: $3,180,337Expenses 2017: $2,837,936Net Income 2017: $342,4012017Revenue 2018: $3,571,813Expenses 2018: $2,976,838Net Income 2018: $594,9752018Revenue 2019: $3,408,310Expenses 2019: $3,192,907Net Income 2019: $215,4032019Revenue 2020: $3,150,710Expenses 2020: $2,969,589Net Income 2020: $181,1212020Revenue 2021: $4,661,861Expenses 2021: $3,173,209Net Income 2021: $1,488,6522021Revenue 2022: $5,800,226Expenses 2022: $3,884,006Net Income 2022: $1,916,2202022Revenue 2023: $5,076,805Expenses 2023: $4,522,366Net Income 2023: $554,4392023Revenue 2024: $5,823,844Expenses 2024: $5,105,794Net Income 2024: $718,0502024

Highlighted filing

2024

Revenue$5,823,844
Expenses$5,105,794
Net Income$718,050

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$17.1$0.36$16.7$5.82$5.11$0.72
2023Detailed filing. Detailed filing data is available for this year.$15.4$0.24$15.2$5.08$4.52$0.55
2022Detailed filing. Detailed filing data is available for this year.$14.3$0.23$14.1$5.80$3.88$1.92
2021Detailed filing. Detailed filing data is available for this year.$14.0$0.30$13.7$4.66$3.17$1.49
2020Detailed filing. Detailed filing data is available for this year.$11.7$0.14$11.5$3.15$2.97$0.18
2019Detailed filing. Detailed filing data is available for this year.$10.9$0.12$10.8$3.41$3.19$0.22
2018Detailed filing. Detailed filing data is available for this year.$10.7$0.10$10.6$3.57$2.98$0.59
2017Detailed filing. Detailed filing data is available for this year.$9.96$0.09$9.87$3.18$2.84$0.34
2016Detailed filing. Detailed filing data is available for this year.$9.55$0.10$9.45$2.89$2.87$0.03
2015Detailed filing. Detailed filing data is available for this year.$9.38$0.10$9.29$3.17$2.88$0.29
2014Detailed filing. Detailed filing data is available for this year.$9.46$0.08$9.38$3.12$2.80$0.32
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.00$0.11$8.89$2.62
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.71$0.08$8.63$2.62
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.61$0.08$8.54$2.59
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.47$0.11$8.36$2.60
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Jun 4, 2025
Return Version
2023v6.0
Gross Receipts
$8,657,092
Mission and Program Overview

Mission

The Altavista Area YMCA is a charitable community service organization that includes men, women, and children of all ages, abilities, incomes, races, and religions. The YMCA is dedicated to building strong kids, strong families, and strong communities by putting Christian principles into practice through programs that promote healthy lifestyles, strong values, leadership development and community interaction. All persons are welcome at the YMCA, regardless of their ability to pay. This YMCA was founded and is led by volunteers from the community; volunteers also serve as mentors, coaches, program leaders, instructors, and more in fulfilling the mission of the YMCA.

The Altavista Area YMCA is a charitable community service organization dedicated to building strong kids, strong families, and strong communities by putting Christian principles into practice through its many program activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$10,703,201$11,839,928▲ $1,136,727
Land, Buildings, and Equipment, Net$3,562,102$3,558,770▼ $3,332
Cash and Non-Interest-Bearing Accounts$843,923$1,438,733▲ $594,810
Pledges and Grants Receivable$168,461$0▼ $168,461
Accounts Receivable$44,483$153,650▲ $109,167
Prepaid Expenses and Deferred Charges$81,460$72,482▼ $8,978
Inventories for Sale or Use$7,200$7,200→ $0
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$15,410,830$17,070,763▲ $1,659,933
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$189,339$241,698▲ $52,359
Deferred Revenue$26,322$114,585▲ $88,263
Other Liabilities$28,067$2,000▼ $26,067
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$243,728$358,283▲ $114,555
Net Assets / Fund Balance
Net Assets With Donor Restrictions$8,243,756$9,104,938▲ $861,182
Net Assets Without Donor Restrictions$6,923,346$7,607,542▲ $684,196
Total Net Assets Fund Balance$15,167,102$16,712,480▲ $1,545,378
Total Liabilities and Net Assets / Fund Balance$15,410,830$17,070,763▲ $1,659,933

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,726,803$3,926,807$6,653,610
Equipment$306,950$924,747$1,231,697
Leasehold Improvements$339,078$502,358$841,436
Land$174,939-$174,939
Other Land Buildings$11,000-$11,000

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$10,703,201$40,000▲ $1,096,727$0$11,839,928
2022$9,635,324$113,450▲ $954,427$0$10,703,201
2021$8,302,011$40,000▲ $1,293,313$0$9,635,324
2020$7,106,122$0▲ $1,097,649$-98,240$8,302,011
2019$6,581,155$40,000▲ $579,801$94,834$7,106,122
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Maria McCrackenChief Executive OfficerFT$98,127$8,918$107,045

Board Members and Trustees

NameTitle
Shawn StonePresident
Judy FinchVice President
Bart PannellDirector
Bea PettyDirector
Brent AshwellDirector
Bridgit ParkerDirector
Chuck SayeDirector
Coby WorshamDirector
Gary PennDirector
Holly SaundersDirector
Katharine McCannDirector
Lynn FergusonDirector
Matt TweedyDirector
Steve DewsDirector
Tommy MerricksDirector
Wendy ThomasDirector
William WitherSecretary
Cindy HubbardTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,158,323
Program Service Revenue
$3,964,442
Investment Income
$678,793
Other Revenue
$22,286
All Other Contributions
$338,971
Change in Net Assets
$718,050

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,769,089
Revenue Not Reported on Financial Statements
$54,755
Revenue Not Reported on Form 990
$1,590,888
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$7,359,977
Total Revenue per Form 990
$5,823,844
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,452,571
Other Expenses$1,653,223
Total Fundraising Expense$200,485
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,686,750$95,033$114,599$2,896,382
All Other Expenses$632,033$82,197$2,527$716,757
Depreciation Depletion$304,233$33,804$0$338,037
Payroll Taxes$178,059$19,216$23,173$220,448
Insurance$121,695$29,426$0$151,121
Other Employee Benefits$112,247$632$11,516$124,395
Current Officers, Directors, Trustees, and Key Employees$23,132$45,977$37,936$107,045
Pension Plan Contributions$93,171$1,984$9,146$104,301
Payments to Affiliates$69,773$5,903$0$75,676
Fees for Service Investment Mgmnt Fees$0$54,755$0$54,755
Fees for Services Accounting$0$14,100$0$14,100
Office Expenses$5,770$1,224$1,224$8,218
Conferences and Meetings$8,135$0$0$8,135
Other Expenses$1,101$706$364$2,171
Total Functional Expenses$4,513,544$391,765$200,485$5,105,794

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$5,814,599
Total Expenses per Form 990$5,105,794
Expenses per Audited Statements$5,051,039
Expenses Not Reported on Form 990$763,560
Expenses Not Reported on Financial Statements$54,755
Other Expense Adjustments$0
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
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Current Liabilities$2,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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
CEO compensation reviewed
Yes
Other officer compensation reviewed
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 Annual Audited Financial Statements of the YMCA along with the Form 990 are briefly reviewed by the auditor with the Board of Directors on an annual basis. The Board of Directors meets monthly and are provided with current financial information at each meeting. Therefore, the Board stays very well informed regarding the financial operations of the YMCA.

Form 990, Part VI, Line 12C Conflict of interest policy

The YMCA has never had any conflict of interest issues because the policy is incorporated in the personnel policy that is provided to and signed by all employees.

Form 990, Part VI, Line 15A Process to establish compensation of top management official

The Board of Directors both determines the amount and approves any annual increase in compensation for the Chief Executive Officer.

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

Governing documents, policies, and financial statements are available upon request at the YMCA.

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

Other Program Revenue - Total Revenue: 105811, Related or Exempt Function Revenue: 105811, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Residence 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
Altavista Area YMCA Inc
EIN
54-0895639
Phone
4343699622
Address
718 7TH STREET, ALTAVISTA, VA 24517

Signing Officer

Name
Maria McCracken
Title
CEO
Phone
4343699622
Signed
2025-06-04

Organization Details

Formed
1960
Legal Domicile
Va
Voting Board Members
18
Independent Board Members
18
Employees
279
Volunteers
120
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G Other Expenses

Supplies - Total Expense: 201305, Program Service Expense: 199703, Management and General Expenses: 0, Fundraising Expenses: 1602; Utilities - Total Expense: 137457, Program Service Expense: 137457, Management and General Expenses: 0, Fundraising Expenses: 0; Repairs and Maintenance - Total Expense: 153287, Program Service Expense: 73139, Management and General Expenses: 80148, Fundraising Expenses: 0; Catering and Food Costs - Total Expense: 140788, Program Service Expense: 140788, Management and General Expenses: 0, Fundraising Expenses: 0; Vehicle Expense - Total Expense: 22746, Program Service Expense: 21622, Management and General Expenses: 1124, Fundraising Expenses: 0; Special Events - Total Expense: 10187, Program Service Expense: 10187, Management and General Expenses: 0, Fundraising Expenses: 0; Taxes and Licenses - Total Expense: 9393, Program Service Expense: 9393, Management and General Expenses: 0, Fundraising Expenses: 0; Telephone - Total Expense: 6899, Program Service Expense: 5049, Management and General Expenses: 925, Fundraising Expenses: 925; Bank Fees - Total Expense: 34695, Program Service Expense: 34695, Management and General Expenses: 0, Fundraising Expenses: 0;

Financial Statement Notes

Schedule D, Part V, Line 4

Endowment Funds are being professionally managed and invested in a manner to maintain growth and provide financial security for the YMCA. The YMCA does not intend to ever use any of the permanently restricted portions of the Endowment Funds unless economic or other unforeseen and uncontrollable circumstances require such action in order to allow the YMCA to continue its mission which is so important to the AltaVista area community.

Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote

The financial accounting standards board issued asc 740-10, accounting for uncertainty in income taxes, which prescribed a comprehensive model for how an organization should measure, recognize, present, and isclose in its financial statements uncertain tax positions that an organization has taken or expect to take on a tax return. The association has adopted asc 740-10. The association has analyzed tax positions taken for filing with the internal revenue service and all state jurisdictions where it operates. The association believes that income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on the association's financial condition, results of operations of cash flows. Accordingly, the association has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at august 31, 2022. Fiscal years ending on or after august 31, 2019 remain subject to examination by federal and state tax authorities.

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IRS990/MissionDesc0The Altavista Area YMCA is a charitable community service organization that includes men. women, and children of all ages, abilities, income, races, and religions. The YMCA is dedicated to building strong kids, strong families, and strong communities by putting Christian principles into practice through programs that promote healthy lifestyles, strong values, leadership development and community interaction. All persons are welcome at the YMCA, regardless of their ability to pay. This YMCA was founded and is led by volunteers from the community; volunteers also serve as mentors, coaches, program leaders, instructors, and more in fulfilling the mission of the YMCA.
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