Civic Intelligence

YMCA of North Central West Virginia Inc

EIN 55-0486791 • 501(c)3 • Clarksburg, WV

Profile

To promote good health and strong families and leadership skills. The YMCA is a membership association of men, women, and children of all ages, abilities, income, race, and religions. It is dedicated to building healthy body, mind, and spirit of individuals and families.

PO Box 688 Lowndes Hill ParkClarksburg, WV 26301-0688

www.harrisoncountyymca.org

Siviq Scores

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

Liabilities / Assets

81st percentile

0.45x

Higher debt load relative to assets than 81% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

76th percentile

0.36x

Higher debt load relative to revenue than 76% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

16th percentile

-17%

Higher net margin than 16% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

46th percentile

$37,808

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 3.6% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

14th percentile

-13%

Faster asset growth than 14% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

38th percentile

0.9%

Faster revenue growth than 38% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$830,676

Down $122,521 (-13%) from 2023

Liabilities

Up

$371,938

Up $37,912 (+11%) from 2023

Net Assets

Down

$458,738

Down $160,433 (-26%) from 2023

Revenue

Up

$1,039,141

Up $8,808 (+0.9%) from 2023

Expenses

Up

$1,220,508

Up $39,410 (+3.3%) from 2023

Net Income

Down

-$181,367

Down $30,602 (-20%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2010: $1,466,794Liabilities 2010: $658,570Net Assets 2010: $808,2242010Assets 2011: $2,524,204Liabilities 2011: $1,918,942Net Assets 2011: $605,2622011Assets 2012: $2,739,264Liabilities 2012: $2,224,560Net Assets 2012: $514,7042012Assets 2013: $1,958,842Liabilities 2013: $2,240,280Net Assets 2013: -$281,4382013Assets 2014: $2,507,447Liabilities 2014: $2,208,524Net Assets 2014: $298,9232014Assets 2015: $821,463Liabilities 2015: $927,394Net Assets 2015: -$105,9312015Assets 2016: $54,063Liabilities 2016: $170,294Net Assets 2016: -$116,2312016Assets 2017: $4,951Liabilities 2017: $131,977Net Assets 2017: -$127,0262017Assets 2018: $296,931Liabilities 2018: $134,566Net Assets 2018: $162,3652018Assets 2019: $420,321Liabilities 2019: $113,498Net Assets 2019: $306,8232019Assets 2020: $634,600Liabilities 2020: $232,006Net Assets 2020: $402,5942020Assets 2021: $1,032,855Liabilities 2021: $388,027Net Assets 2021: $644,8282021Assets 2022: $1,135,527Liabilities 2022: $386,991Net Assets 2022: $748,5362022Assets 2023: $953,197Liabilities 2023: $334,026Net Assets 2023: $619,1712023Assets 2024: $830,676Liabilities 2024: $371,938Net Assets 2024: $458,7382024

Highlighted filing

2024

Assets$830,676
Liabilities$371,938
Net Assets$458,738

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $1,567,5432010Expenses 2011: $1,524,6222011Expenses 2012: $1,362,3972012Revenue 2013: $1,195,709Expenses 2013: $1,197,904Net Income 2013: -$2,1952013Revenue 2014: $915,709Expenses 2014: $1,187,733Net Income 2014: -$272,0242014Revenue 2015: $768,814Expenses 2015: $1,173,668Net Income 2015: -$404,8542015Revenue 2016: $637,150Expenses 2016: $743,617Net Income 2016: -$106,4672016Revenue 2017: $575,176Expenses 2017: $585,971Net Income 2017: -$10,7952017Revenue 2018: $680,747Expenses 2018: $621,135Net Income 2018: $59,6122018Revenue 2019: $982,322Expenses 2019: $837,864Net Income 2019: $144,4582019Revenue 2020: $828,378Expenses 2020: $730,235Net Income 2020: $98,1432020Revenue 2021: $1,072,123Expenses 2021: $866,633Net Income 2021: $205,4902021Revenue 2022: $1,307,573Expenses 2022: $1,160,987Net Income 2022: $146,5862022Revenue 2023: $1,030,333Expenses 2023: $1,181,098Net Income 2023: -$150,7652023Revenue 2024: $1,039,141Expenses 2024: $1,220,508Net Income 2024: -$181,3672024

Highlighted filing

2024

Revenue$1,039,141
Expenses$1,220,508
Net Income-$181,367

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.83$0.37$0.46$1.04$1.22$0.18
2023Detailed filing. Detailed filing data is available for this year.$0.95$0.33$0.62$1.03$1.18$0.15
2022Detailed filing. Detailed filing data is available for this year.$1.14$0.39$0.75$1.31$1.16$0.15
2021Detailed filing. Detailed filing data is available for this year.$1.03$0.39$0.64$1.07$0.87$0.21
2020Detailed filing. Detailed filing data is available for this year.$0.63$0.23$0.40$0.83$0.73$0.10
2019Detailed filing. Detailed filing data is available for this year.$0.42$0.11$0.31$0.98$0.84$0.14
2018Detailed filing. Detailed filing data is available for this year.$0.30$0.13$0.16$0.68$0.62$0.06
2017Detailed filing. Detailed filing data is available for this year.$0.00$0.13$0.13$0.58$0.59$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.05$0.17$0.12$0.64$0.74$0.11
2015Detailed filing. Detailed filing data is available for this year.$0.82$0.93$0.11$0.77$1.17$0.40
2014Detailed filing. Detailed filing data is available for this year.$2.51$2.21$0.30$0.92$1.19$0.27
2013Summary only. Only limited summary data is available for this year.$1.96$2.24$0.28$1.20$1.20$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.74$2.22$0.51$1.36
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.52$1.92$0.61$1.52
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.47$0.66$0.81$1.57
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 16, 2025
Return Version
2024v5.1
Gross Receipts
$1,039,141
Mission and Program Overview

Mission

To promote good health & strong families & leadership skills. The ymca is essentially a membership association of men, women, & children of all ages, abilities, income, race, & religions. It is dedicated to building healthy body, mind, & spirit of individuals & families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$346,096$307,066▼ $39,030
Cash and Non-Interest-Bearing Accounts$150,812$94,881▼ $55,931
Prepaid Expenses and Deferred Charges$49,995$31,190▼ $18,805
Accounts Receivable$15,405$20,541▲ $5,136
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$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--
Investments in Publicly Traded Securities$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0--
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$953,197$830,676▼ $122,521
Other Assets Total$390,889$376,998▼ $13,891
Liabilities
Mortgage Notes Payable Secured by Investment Property$146,557$142,989▼ $3,568
Accounts Payable and Accrued Expenses$63,168$114,724▲ $51,556
Other Liabilities$19,833$75,536▲ $55,703
Unsecured Notes Loans Payable$91,144$26,396▼ $64,748
Deferred Revenue$13,324$12,293▼ $1,031
Grants Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$334,026$371,938▲ $37,912
Net Assets / Fund Balance
Net Assets With Donor Restrictions$326,974$302,910▼ $24,064
Net Assets Without Donor Restrictions$292,197$155,828▼ $136,369
Total Net Assets Fund Balance$619,171$458,738▼ $160,433
Total Liabilities and Net Assets / Fund Balance$953,197$830,676▼ $122,521

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$213,505$208,623$422,128
Equipment$93,561$40,760$134,321
Buildings$0$0$0
Other Land Buildings$0$0$0
Land$0-$0
Other Assets Org$58,115--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Richard Johnson-FT$24,875$12,933$37,808

Board Members and Trustees

NameTitle
Harry Green IIIVice President
Carol Morrison-
Claire Perkins-
David Mudrick-
Eric Forman-
Gary Abbate-
James Griffin-
David W McHenryChief Volunteer Officer
Brian JarvisInterim Chief Executive Officer
Heath FrazierSecretary/Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$514,376
Program Service Revenue
$483,469
Investment Income
$9,791
Other Revenue
$31,505
All Other Contributions
$492,652
Change in Net Assets
$-181,367

Audited Revenue Reconciliation

Revenue per Audited Statements
$0
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Form 990
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$650,597
Salaries, Compensation, and Employee Benefits$569,911
Total Fundraising Expense$16,827
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$318,148$102,553$0$420,701
Depreciation Depletion$22,064$129,154$0$151,218
Occupancy$94,699$11,533$0$106,232
Insurance$0$69,295$0$69,295
Current Officers, Directors, Trustees, and Key Employees$0$59,858$0$59,858
Other Expenses$46,471$0$0$46,471
Other Employee Benefits$6,950$32,617$0$39,567
Payroll Taxes$22,843$14,010$0$36,853
All Other Expenses$0$34,558$0$34,558
Information Technology$0$32,098$0$32,098
Fees for Services Management$0$24,775$0$24,775
Pension Plan Contributions$8,242$4,690$0$12,932
Interest$3,958$4,633$0$8,591
Office Expenses$0$6,858$0$6,858
Advertising$0$4,414$0$4,414
Fees for Services Legal$0$4,044$0$4,044
Fees for Services Accounting$0$3,806$0$3,806
Travel$1,118$1,444$0$2,562
Total Functional Expenses$660,094$543,587$16,827$1,220,508

Audited Expense Reconciliation

Line ItemAmount
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Expenses per Audited Statements$0
Other Expense Adjustments$0
Total Expenses per 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$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Vegas Night$14,460$10,160$609$9,551
Event 2-$0-$0
Total Events$14,460$10,160$12,167$-2,007
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
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
Operating Lease Obligations-ST$32,101
Operating Lease Liability-LT$25,994
Capital Lease Obligations -ST$14,925
Federal Income Taxes$2,516
Capital Lease Obligations -LT-
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 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
No
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 1A Delegate broad authority to A committee

The officers and other Board members appointed by the chief volunteer officer (CVO) /President serves as the Exeecutive Committee of the Board of Directors with full power and authority to supervise and act upon all business requiring attention during interval between regular meetings of the Board of Directors. The CVO, which is elected by the Board, serves as chairman of the Executive Commitee.

Form 990, Part VI, Line 6 Classes of members or stockholders

Our organization is a public charity open to all without regard to ability to pay. The organization has two classes of members. Any person who supports the purpose of the organization, upon meeting certain criteria established by the Board of Directors, may become a non-voting members and shall be entitled to all benefits of membership as established by the Board of Directors. The Board of Directors constitutes the voting class of members of the Organization. Members do not receive any distributions of income or assets from the organization.

Form 990, Part VI, Line 7A Members or stockholders electing members of governing body

Voting members have the right to elect new members of the Board of Directors which serves as the governing body in which the authority to manage the organization is vested.

Form 990, Part VI, Line 11B Review of form 990 by governing body

A draft of the 990 will be provided to and reviewed by the organization's Executive Committee, in which a motion to accept or oppose the draft will be cast. Upon acceptance, the form will be filed with the IRS

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

Each member of the board is to review and sign a statement annually explaining the conflict of interest policy in place, indicating understanding of the policy.

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

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request

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

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

Form 990, Part VI, Section A, Line 6

The organization is a public charity open to all without regard to ability to pay. Members have the right to elect members of the board but do not have the right to receive any distributions of income or assets.

Form 990, Part VI, Section A, Line 7A

The organization is a public charity open to all without regard to ability to pay. Members have the right to elect members of the board but do not have the right to receive any distributions of income or assets.

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

A draft of the 990 will be provided to and reviewed by the organization's board of directors, in which a motion to accept or oppose the draft will be cast. Upon acceptance, the form will be filed with the IRS.

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

Each member of the board is to review and sign a statement annually explaining the conflict of interest policy in place, indicating an understanding of the policy.

Form 990, Part VI, Section B, Line 15

Salary/compensation is determined for the executive director based upon national averages for similar sized budgets at YMCAs across the Nation.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
YMCA of North Central West Virginia Inc
EIN
55-0486791
Phone
3046233303
Address
PO BOX 688 LOWNDES HILL PARK, Clarksburg, WV 26301-0688

Signing Officer

Name
Richard Johnson
Title
Interim Chief Executive Officer
Phone
3046233303
Signed
2025-09-16

Organization Details

Formed
1966
Legal Domicile
Wv
Voting Board Members
10
Independent Board Members
10
Employees
92
Volunteers
50
Supplemental Narrative

Additional Explanations

Form 990, Part 1, Line 1 Description of Organization Mission

Association of men, women, and children of all ages, abilities, income, race, and religions. It is dedicated to building healthy body, mind, and spirit of individuals and families.

Form 990, Part III, Line 4C Program Service Accomplishments

The Summer Day Camp program offers opportunities for growth and adventure. Our leadership program philosophy is guided by the traditional YMCA empasis on developing the whole person in spirit, mind, and body. Developing leadership skills, a system of values and understanding of the needs and interest of youth is consistent throughout the program. 1) Enjoying physical fitness through exercise and creative play; 2) Gaining a deeper respect for natural surroundings, people of different backgrounds, artistic creativity, and the spiritual side of life; 3) Swimming, field trips, performances, and demonstrations by special guests, movies, reading, and camping programs serve as childcare for parents in the summertime, allowing them to remain gainfully employed. The program is offered on a below-cost basis to parents unabale to afford the full fee.

Financial Statement Notes

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

The Organization follows guidance for accounting for uncertainty in income taxes recognized in an organization's financial statements that prescribes a recognition threshold of more-likely-than-not to be sustained upon examination by the appropriate taxing authorities. There were no uncertain tax positions recognized in the financial statements as a result of this guidance. Generally, the tax returns for the years ended December 31, 2019, and thereafter remain subject to examination by the Federal and State taxing authorities.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/PersonNm0David W McHenry
IRS990/Form990PartVIISectionAGrp/PersonNm1Harry Green III
IRS990/Form990PartVIISectionAGrp/PersonNm2Heath Frazier
IRS990/Form990PartVIISectionAGrp/PersonNm3Brian Jarvis
IRS990/Form990PartVIISectionAGrp/PersonNm4Carol Morrison
IRS990/Form990PartVIISectionAGrp/PersonNm5Claire Perkins
IRS990/Form990PartVIISectionAGrp/PersonNm6David Mudrick
IRS990/Form990PartVIISectionAGrp/PersonNm7Eric Forman
IRS990/Form990PartVIISectionAGrp/PersonNm8Gary Abbate
IRS990/Form990PartVIISectionAGrp/PersonNm9James Griffin
IRS990/Form990PartVIISectionAGrp/PersonNm10Richard Johnson
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Chief Volunteer Officer
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IRS990/MissionDesc0To promote good health and strong families and leadership skills. The YMCA is a membership association of men, women, and children of all ages, abilities, income, race, and religions. It is dedicated to building healthy body, mind, and spirit of individuals and families.
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IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0Richard Johnson
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IRS990/ProgramServiceRevenueGrp/Desc0Healthy Living
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt217078

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