Civic Intelligence

Young Mens Christian Association Blue Ridge Assembly

990 • Fiscal year 2016 • EIN 56-0532130

Jan 01, 2016 to Dec 31, 2016 • Filed on Jun 15, 2017

84 Blue Ridge CircleBlack Mountain, NC 28711

(828) 669-8422

Siviq Scores

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

Liabilities / Assets

26th percentile

0.14x

Higher debt load relative to assets than 26% of similar nonprofits.

2016 filings • NTEE P • $10M-$25M nonprofits • Source year 2016

Liabilities / Revenue

66th percentile

0.44x

Higher debt load relative to revenue than 66% of similar nonprofits.

2016 filings • NTEE P • $10M-$25M nonprofits • Source year 2016

Net Margin

16th percentile

-4.5%

Higher net margin than 16% of similar nonprofits.

2016 filings • NTEE P • $10M-$25M nonprofits • Source year 2016

Top Officer Pay

34th percentile

$158,961

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 3.1% of source-year revenue.

2016 filings • NTEE P • $10M-$25M nonprofits • Source year 2016

Asset Growth

61st percentile

4.1%

Faster asset growth than 61% of similar nonprofits.

2016 filings • NTEE P • $10M-$25M nonprofits • Annualized from 2015 to 2016

Revenue Growth

17th percentile

-8.5%

Faster revenue growth than 17% of similar nonprofits.

2016 filings • NTEE P • $10M-$25M nonprofits • Annualized from 2015 to 2016

Assets

Up

$16,123,346

Up $628,154 (+4.1%) from 2015

Net Assets

Up

$13,926,064

Up $47,792 (+0.3%) from 2015

Liabilities

Up

$2,197,282

Up $580,362 (+36%) from 2015

Revenue

Down

$5,048,413

Down $466,481 (-8.5%) from 2015

Expenses

Up

$5,278,036

Up $433,587 (+9.0%) from 2015

Net Income

Down

-$229,623

Down $900,068 (-134%) from 2015

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2010: $12,061,206Liabilities 2010: $277,046Net Assets 2010: $11,784,1602010Assets 2011: $11,641,428Liabilities 2011: $316,225Net Assets 2011: $11,325,2032011Assets 2012: $12,067,158Liabilities 2012: $411,674Net Assets 2012: $11,655,4842012Assets 2013: $12,451,106Liabilities 2013: $586,601Net Assets 2013: $11,864,5052013Assets 2014: $14,264,736Liabilities 2014: $887,812Net Assets 2014: $13,376,9242014Assets 2015: $15,495,192Liabilities 2015: $1,616,920Net Assets 2015: $13,878,2722015Assets 2016: $16,123,346Liabilities 2016: $2,197,282Net Assets 2016: $13,926,0642016Assets 2017: $16,274,479Liabilities 2017: $1,512,136Net Assets 2017: $14,762,3432017Assets 2018: $15,796,546Liabilities 2018: $1,314,769Net Assets 2018: $14,481,7772018Assets 2019: $17,391,067Liabilities 2019: $939,460Net Assets 2019: $16,451,6072019Assets 2020: $18,429,990Liabilities 2020: $1,514,152Net Assets 2020: $16,915,8382020Assets 2021: $19,369,593Liabilities 2021: $1,518,069Net Assets 2021: $17,851,5242021Assets 2022: $18,861,838Liabilities 2022: $996,830Net Assets 2022: $17,865,0082022Assets 2023: $22,729,319Liabilities 2023: $1,001,201Net Assets 2023: $21,728,1182023Assets 2024: $25,577,301Liabilities 2024: $4,558,312Net Assets 2024: $21,018,9892024

Highlighted filing

2016

Assets$16,123,346
Liabilities$2,197,282
Net Assets$13,926,064

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2010: $4,430,2002010Expenses 2011: $4,042,5662011Expenses 2012: $4,080,9282012Revenue 2013: $3,951,983Expenses 2013: $4,321,273Net Income 2013: -$369,2902013Revenue 2014: $6,223,964Expenses 2014: $4,767,217Net Income 2014: $1,456,7472014Revenue 2015: $5,514,894Expenses 2015: $4,844,449Net Income 2015: $670,4452015Revenue 2016: $5,048,413Expenses 2016: $5,278,036Net Income 2016: -$229,6232016Revenue 2017: $5,601,617Expenses 2017: $5,304,956Net Income 2017: $296,6612017Revenue 2018: $5,474,947Expenses 2018: $5,505,224Net Income 2018: -$30,2772018Revenue 2019: $7,386,268Expenses 2019: $5,977,400Net Income 2019: $1,408,8682019Revenue 2020: $3,390,537Expenses 2020: $3,285,655Net Income 2020: $104,8822020Revenue 2021: $4,370,406Expenses 2021: $3,629,612Net Income 2021: $740,7942021Revenue 2022: $5,841,771Expenses 2022: $5,108,285Net Income 2022: $733,4862022Revenue 2023: $9,658,680Expenses 2023: $6,135,464Net Income 2023: $3,523,2162023Revenue 2024: $5,542,287Expenses 2024: $6,617,568Net Income 2024: -$1,075,2812024

Highlighted filing

2016

Revenue$5,048,413
Expenses$5,278,036
Net Income-$229,623
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jun 15, 2017
Return Version
2016v3.0
Gross Receipts
$5,073,236
Mission and Program Overview

Mission

To enable staff and guests, especially the young, to develop their fullest potential in spirit, mind and body. Ymca blue ridge assembly seeks to fulfill this purpose by: 1) serving ymca and other non-profit training events and conferences of a religious, educational or community service nature. 2) serving staff by providing leadership training in a work experience with a christian atmosphere. 3) providing programs which develop self-esteem and self confidence, build lasting relationships, encourage interpersonal understanding of individual differences and increase civic engagement. 4) services are offered at affordable fees with financial assistance available for those who cannot afford the full fee.

Provision of programs and facilities for ymca and other nonprofit conferences and training

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$6,755,654$7,612,515▲ $856,861
Investments Other Securities$4,433,017$4,458,118▲ $25,101
Savings and Temporary Cash Investments$2,616,706$2,505,010▼ $111,696
Pledges and Grants Receivable$1,283,056$1,100,015▼ $183,041
Accounts Receivable$174,106$188,215▲ $14,109
Investments in Publicly Traded Securities$152,359$144,746▼ $7,613
Inventories for Sale or Use$58,641$62,134▲ $3,493
Prepaid Expenses and Deferred Charges$14,413$42,453▲ $28,040
Cash and Non-Interest-Bearing Accounts$7,240$10,140▲ $2,900
Total Assets$15,495,192$16,123,346▲ $628,154
Liabilities
Unsecured Notes Loans Payable$941,500$1,445,849▲ $504,349
Escrow Account Liability$431,967$380,373▼ $51,594
Accounts Payable and Accrued Expenses$89,018$207,221▲ $118,203
Deferred Revenue$154,435$163,839▲ $9,404
Total Liabilities$1,616,920$2,197,282▲ $580,362
Net Assets / Fund Balance
Unrestricted Net Assets$5,143,315$5,135,314▼ $8,001
Permanently Rstr Net Assets$4,610,047$4,650,956▲ $40,909
Temporarily Rstr Net Assets$4,124,910$4,139,794▲ $14,884
Total Net Assets Fund Balance$13,878,272$13,926,064▲ $47,792
Total Liabilities and Net Assets / Fund Balance$15,495,192$16,123,346▲ $628,154

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,820,304$12,728,778$16,549,082
Equipment$400,533$3,329,970$3,730,503
Other Land Buildings$2,819,915-$2,819,915
Leasehold Improvements$139,559$1,625,941$1,765,500
Land$432,204-$432,204
Other Securities$4,458,118--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$8,736,563$328,273▲ $598,011$872,097$8,790,750
2015$8,432,360$1,040,052▼ $135,141$600,708$8,736,563
2014$6,489,682$1,971,469▲ $243,711$272,502$8,432,360
2013$6,071,598$482,563▲ $625,316$689,795$6,489,682
2012$5,366,498$333,494▲ $373,112$1,506$6,071,598
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kurt L EckelCEOFT$140,590$18,371$158,961
Linda BurtonFinance DireFT$62,310$12,027$74,337

Board Members and Trustees

NameTitle
James WoodsChair
George RehnquistPast Chair
James AndersonVice Chair
Cal JohnsonBoard Member
Chris AyersBoard Member
Clark BakerBoard Member
David GrayBoard Member
Doug McmillanBoard Member
Gary CobbsBoard Member
Hollis DownsBoard Member
Hope StocktonBoard Member
Janet DunnBoard Member
John LassBoard Member
John WolfordBoard Member
Karen DeblieuxBoard Member
Kurt StringfellowBoard Member
Paul BreazealeBoard Member
Phil PhillipsBoard Member
Shane WilliamsonBoard Member
Tim JoyceBoard Member
Tonya HammondBoard Member
Web WalkerBoard Member
Wiley GradyBoard Member
Will WeatherfordBoard Member
Bryan MaddenBrd Mbr (to
David McgradyBrd Mbr (to
Greg PauletteBrd Mbr (to
Scot BaddleyBrd Mbr (to
Ted YoungBrd Mbr (to
Walter BeckhamBrd Mbr (to
Patricia WestSecretary
Evan LevyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$608,378
Program Service Revenue
$4,310,844
Investment Income
$42,836
Other Revenue
$86,355
All Other Contributions
$608,378
Change in Net Assets
$-229,623

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,048,413
Revenue Not Reported on Form 990
$277,415
Total Revenue per Audited Statements
$5,325,828
Total Revenue per Form 990
$5,048,413
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,702,215
Other Expenses$2,442,457
Total Fundraising Expense$223,924
Grants and Similar Amounts Paid$133,364
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,827,467$53,859$112,465$1,993,791
Office Expenses$555,688$26,138$28,005$609,831
Depreciation Depletion$405,863$40,140-$446,003
Occupancy$413,747$6,300-$420,047
Current Officers, Directors, Trustees, and Key Employees$89,076$98,772$45,449$233,297
Other Employee Benefits$191,135$8,370$12,996$212,501
Fees for Services Other$43,417$140,320-$183,737
Payroll Taxes$130,477$8,367$9,083$147,927
Insurance$122,182$3,152-$125,334
Pension Plan Contributions$102,310$716$11,673$114,699
Travel$61,875$14,323$4,253$80,451
Grants to Domestic Orgs$69,537--$69,537
Grants to Domestic Individuals$63,827--$63,827
Payments to Affiliates$47,410--$47,410
Interest-$36,392-$36,392
Other Expenses$33,747--$33,747
Fees for Services Accounting-$17,542-$17,542
Advertising$17,025--$17,025
Fees for Services Legal-$950-$950
Total Functional Expenses$4,598,771$455,341$223,924$5,278,036

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,278,036
Total Expenses per Audited Statements$5,278,036
Total Expenses per Form 990$5,278,036
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Young Mens Christian AssocMontgomery, AL501c3Br High & Jr Values$31,055
The Ymca of Greater LouisvilleLouisville, KY501c3Leaders School$16,982
Young Mens Christian AssocMontgomery, AL501c3CONF. ON NAT'L AFFAI$14,000
Ymca of Middle TennesseeFranklin, TN501c3Youth Scholarships$7,500
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
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 1A

The board of directors includes an executive committee comprised of the officers of the board. The committee meets twice per year and all actions and decisions of the committee are kept in minutes and provided to the full board at the following full meeting.

Form 990, Page 6, Part VI, Line 11B

The return was prepared by an independent accountant with assistance and oversight by management. Upon completion and review by the finance and executive committees of the board, the return was provided to all voting board members prior to its submission to the irs.

Form 990, Page 6, Part VI, Line 12C

The organization uses a disciplined approach for bidding professional services, insurance contracts, capital projects, etc. At the point of engagement, any potential conflict of interest is identified and declared. The conflicted party is disallowed from the decision-making process. Conflict of information forms are signed and collected annually for all voting board members.

Form 990, Page 6, Part VI, Line 15A

Compensation for the ceo is reviewed annually by the performance review and compensation committee of the board. Comparability data is provided by the ymca of the united states salary pointing and range. The organization utilizes written employment contracts. This process was last engaged december 2016.

Form 990, Page 6, Part VI, Line 15B

The process described in line 15a above also applies to other officers and key personnel of the organization.

Form 990, Page 6, Part VI, Line 19

The organization's conflict of interest policies are incorporated into its personnel policy which is distributed to all employees. Financial statements are submitted to the ymca of the usa and are made available through their website. As with the 990, the financial statements are kept in the main office of bra and are available for review upon receipt of a written request to the organization's administrative office.

Filing and Contact Details

Filer

Filer Name
Ymca Blue Ridge Assembly Inc
EIN
56-0532130
Phone
8286698422
Address
84 BLUE RIDGE CIRCLE, BLACK MOUNTAIN, NC 28711

Signing Officer

Name
Melissa Logan
Title
President / CEO
Phone
8286698422
Signed
2017-06-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melissa Logan
Formed
1943
Legal Domicile
Nc
Voting Board Members
26
Independent Board Members
26
Employees
274
Volunteers
200

Preparer

Firm
Carter P C
Address
16 BILTMORE AVE STE 200, ASHEVILLE, NC 28801-3617
Preparer
Rufus W Dollar
Phone
8282599900
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To enable staff and guests, especially the young, to develop their fullest potential in spirit, mind and body. Ymca blue ridge assembly seeks to fulfill this purpose by: 1) serving ymca and other non-profit training events and conferences of a religious, educational or community service nature. 2) serving staff by providing leadership training in a work experience with a christian atmosphere. 3) providing programs which develop self-esteem and self confidence, build lasting relationships, encourage interpersonal understanding of individual differences and increase civic engagement. 4) services are offered at affordable fees with financial assistance available for those who cannot afford the full fee.

Form 990, Page 1, Part I, Line 6

The organization has all volunteer members on the board of directors. Other volunteer roles include assisting in the gift shop, craft room, maintenance department, and/or dining room.

Form 990, Page 2, Part III, Line 4D

During fy 2016, ymca blue ridge assembly provided financial assistance and subsidized services for teens, adults and families who might otherwise have been unable to participate. Listed below are some of those programs and services: - ymca blue ridge assembly served 639 groups consisting of more than 32,500 kids, families, and adults. - 89,931 in scholarships and grants were awarded to public school and ymca youth conferences providing financial assistance to more than 3,701 youth. - 3,035 in grants was awarded to 145 family members participating in intergenerational program activities. - 26,400 provided the opportunity for personal development through an integrated program of work, study, recreation and worship in a christian atmosphere for 199 american and international students and volunteers. - 7,000 underwrote a weekend respite for 92 cancer survivors and spouses as they participated in blue ridge's livestrong program. - together partner ymcas, vendors, individuals and foundations contributed 199,889 to the 2016 blue ridge scholarship fund annual campaign. - international staff from china, colombia, jamaica, japan, russia, spain, thailand, turkey, ukraine, and uzbekistan brought global diversity to the assembly. Ymca blue ridge assembly strengthens the community by: - giving teens the opportunity to reach their maximum self-potential through leadership development. - teaching service-based leadership and offering hands-on learning experiences to teens and church groups. - providing unique opportunities for children, teens, families, churches, businesses and other groups to develop self-worth, communication and team building through experiential education programs. - offering family programs that improve communication and strengthen the intergenerational bonds. - collaborate with human service organizations in an effort to enhance their training, retreat and leadership development needs. - developing staff initiative and job skills through internships, training programs and supervised work experiences. - creating new partnerships with local non-profits through the participation of service-minded groups. - developing global perspectives through the intercultural mix of our collegiate staff. - promoting healthy lifestyles for people of all ages though outdoor and indoor sports. - encouraging engagement opportunities with the local community through outdoor activities and heritage arts. - maintaining a community garden from which produce is donated to a local food pantry to help combat local food insecurity.

Form 990, Part XI, Line 9

Present value adjustment 22,606

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The organization maintains approximately 40 separate endowments which are dividied into three major categories: capital improvements; ymca youth conferences and youth development; and collegiate work study programs. Category of use, specific use, and terms of release are established by the individual contributors of the endowments.

Schedule D, Page 3, Part X

The organization is exempt from federal income taxes under section 501(c) (3) except on net income derived from unrelated business activities. The organization believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements.

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

Present value adjustment 22,606

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IRS990/Desc0THE YMCA BLUE RIDGE ASSEMBLY (BRA) PROVIDES A BEAUTIFUL AND PEACEFUL LOCATION FOR YMCA ORGANIZATIONS, NONPROFIT ORGANIZATIONS, SCHOOLS, GOVERNMENT UNITS, AND CHURCHES TO HOLD TRAINING EVENTS AND CONFERENCES. THE ORGANIZATION PROVIDES HOUSING AND FOOD SERVICES TO APPROXIMATELY 30,000 GUESTS ANNUALLY. SEE SCHEDULE O FOR MORE DETAILS.
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IRS990/MissionDesc0TO ENABLE STAFF AND GUESTS, ESPECIALLY THE YOUNG, TO DEVELOP THEIR FULLEST POTENTIAL IN SPIRIT, MIND AND BODY. YMCA BLUE RIDGE ASSEMBLY SEEKS TO FULFILL THIS PURPOSE BY: 1) SERVING YMCA AND OTHER NON-PROFIT TRAINING EVENTS AND CONFERENCES OF A RELIGIOUS, EDUCATIONAL OR COMMUNITY SERVICE NATURE. 2) SERVING STAFF BY PROVIDING LEADERSHIP TRAINING IN A WORK EXPERIENCE WITH A CHRISTIAN ATMOSPHERE. 3) PROVIDING PROGRAMS WHICH DEVELOP SELF-ESTEEM AND SELF CONFIDENCE, BUILD LASTING RELATIONSHIPS, ENCOURAGE INTERPERSONAL UNDERSTANDING OF INDIVIDUAL DIFFERENCES AND INCREASE CIVIC ENGAGEMENT. 4) SERVICES ARE OFFERED AT AFFORDABLE FEES WITH FINANCIAL ASSISTANCE AVAILABLE FOR THOSE WHO CANNOT AFFORD THE FULL FEE.
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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.$25.6$4.56$21.0$5.54$6.62$1.08
2023Detailed filing. Detailed filing data is available for this year.$22.7$1.00$21.7$9.66$6.14$3.52
2022Detailed filing. Detailed filing data is available for this year.$18.9$1.00$17.9$5.84$5.11$0.73
2021Detailed filing. Detailed filing data is available for this year.$19.4$1.52$17.9$4.37$3.63$0.74
2020Detailed filing. Detailed filing data is available for this year.$18.4$1.51$16.9$3.39$3.29$0.10
2019Detailed filing. Detailed filing data is available for this year.$17.4$0.94$16.5$7.39$5.98$1.41
2018Detailed filing. Detailed filing data is available for this year.$15.8$1.31$14.5$5.47$5.51$0.03
2017Detailed filing. Detailed filing data is available for this year.$16.3$1.51$14.8$5.60$5.30$0.30
2016Detailed filing. Detailed filing data is available for this year.$16.1$2.20$13.9$5.05$5.28$0.23
2015Detailed filing. Detailed filing data is available for this year.$15.5$1.62$13.9$5.51$4.84$0.67
2014Detailed filing. Detailed filing data is available for this year.$14.3$0.89$13.4$6.22$4.77$1.46
2013Detailed filing. Detailed filing data is available for this year.$12.5$0.59$11.9$3.95$4.32$0.37
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.1$0.41$11.7$4.08
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.6$0.32$11.3$4.04
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.1$0.28$11.8$4.43