Civic Intelligence

Young Mens Christian Association Blue Ridge Assembly

990 • Fiscal year 2017 • EIN 56-0532130

Jan 01, 2017 to Dec 31, 2017 • Filed on Jun 25, 2018

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

23rd percentile

0.09x

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

2017 filings • NTEE P • $10M-$25M nonprofits • Source year 2017

Liabilities / Revenue

53rd percentile

0.27x

Higher debt load relative to revenue than 53% of similar nonprofits.

2017 filings • NTEE P • $10M-$25M nonprofits • Source year 2017

Net Margin

67th percentile

5.3%

Higher net margin than 67% of similar nonprofits.

2017 filings • NTEE P • $10M-$25M nonprofits • Source year 2017

Top Officer Pay

29th percentile

$136,654

Higher top officer pay than 29% of similar nonprofits.

Top officer pay equals 2.4% of source-year revenue.

2017 filings • NTEE P • $10M-$25M nonprofits • Source year 2017

Asset Growth

36th percentile

0.9%

Faster asset growth than 36% of similar nonprofits.

2017 filings • NTEE P • $10M-$25M nonprofits • Annualized from 2016 to 2017

Revenue Growth

66th percentile

11%

Faster revenue growth than 66% of similar nonprofits.

2017 filings • NTEE P • $10M-$25M nonprofits • Annualized from 2016 to 2017

Assets

Up

$16,274,479

Up $151,133 (+0.9%) from 2016

Net Assets

Up

$14,762,343

Up $836,279 (+6.0%) from 2016

Liabilities

Down

$1,512,136

Down $685,146 (-31%) from 2016

Revenue

Up

$5,601,617

Up $553,204 (+11%) from 2016

Expenses

Up

$5,304,956

Up $26,920 (+0.5%) from 2016

Net Income

Up

$296,661

Up $526,284 (+229%) from 2016

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

2017

Assets$16,274,479
Liabilities$1,512,136
Net Assets$14,762,343

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

2017

Revenue$5,601,617
Expenses$5,304,956
Net Income$296,661
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jun 25, 2018
Return Version
2017v2.3
Gross Receipts
$5,619,078
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$7,612,515$7,972,552▲ $360,037
Investments Other Securities$4,458,118$4,792,783▲ $334,665
Savings and Temporary Cash Investments$2,505,010$2,357,165▼ $147,845
Pledges and Grants Receivable$1,100,015$823,219▼ $276,796
Accounts Receivable$188,215$220,592▲ $32,377
Investments in Publicly Traded Securities$144,746--
Inventories for Sale or Use$62,134$71,835▲ $9,701
Prepaid Expenses and Deferred Charges$42,453$27,292▼ $15,161
Cash and Non-Interest-Bearing Accounts$10,140$9,041▼ $1,099
Total Assets$16,123,346$16,274,479▲ $151,133
Liabilities
Unsecured Notes Loans Payable$1,445,849$799,349▼ $646,500
Escrow Account Liability$380,373$338,516▼ $41,857
Deferred Revenue$163,839$189,620▲ $25,781
Accounts Payable and Accrued Expenses$207,221$184,651▼ $22,570
Total Liabilities$2,197,282$1,512,136▼ $685,146
Net Assets / Fund Balance
Unrestricted Net Assets$5,135,314$7,139,342▲ $2,004,028
Permanently Rstr Net Assets$4,650,956$4,831,893▲ $180,937
Temporarily Rstr Net Assets$4,139,794$2,791,108▼ $1,348,686
Total Net Assets Fund Balance$13,926,064$14,762,343▲ $836,279
Total Liabilities and Net Assets / Fund Balance$16,123,346$16,274,479▲ $151,133

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,834,077$13,124,210$19,958,287
Equipment$422,608$3,429,562$3,852,170
Leasehold Improvements$130,700$1,646,800$1,777,500
Land$443,786-$443,786
Other Land Buildings$141,381-$141,381
Other Securities$4,792,783--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$8,901,589$678,486▲ $757,695$2,714,769$7,623,001
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kurt L EckelCEO (thru MaFT$107,421$29,233$136,654
Melissa LoganPresident /FT$99,515$32,219$131,734
Linda BurtonFinance DireFT$66,441$13,313$79,754

Board Members and Trustees

NameTitle
James WoodsChair
George RehnquistP.chair (to
James AndersonVice Chair
Byrd LarbergBoard Member
Cal JohnsonBoard Member
Chris YoungBoard Member
Cindy FergusonBoard Member
Clark BakerBoard Member
David GrayBoard Member
Dennis PfefferleBoard Member
Doug McmillanBoard Member
Hollis DownsBoard Member
Hope StocktonBoard Member
John WolfordBoard Member
Karen DeblieuxBoard Member
Kerry UffmanBoard Member
Paul BreazealeBoard Member
Phil PhillipsBoard Member
Shane WilliamsonBoard Member
Stuart WeidieBoard Member
Tim JoyceBoard Member
Tonya HammondBoard Member
Web WalkerBoard Member
Wiley GradyBoard Member
Will WeatherfordBoard Member
Worth ThomasBoard Member
Chris AyersBrd Mbr (to
Gary CobbsBrd Mbr (to
Janet DunnBrd Mbr (to
John LassBrd Mbr (to
Kurt StringfellowBrd Mbr (to
Patricia WestSecretary
Evan LevyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$645,067
Program Service Revenue
$4,818,897
Investment Income
$40,090
Other Revenue
$97,563
All Other Contributions
$645,067
Change in Net Assets
$296,661

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,601,617
Revenue Not Reported on Form 990
$407,608
Total Revenue per Audited Statements
$6,009,225
Total Revenue per Form 990
$5,601,617
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,684,908
Other Expenses$2,451,085
Grants and Similar Amounts Paid$168,963
Total Fundraising Expense$132,155
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,752,995$71,327$33,087$1,857,409
Office Expenses$552,956$33,232$18,698$604,886
Depreciation Depletion$476,729$47,149-$523,878
Other Expenses$479,119--$479,119
Occupancy$437,852$5,182-$443,034
Current Officers, Directors, Trustees, and Key Employees$139,257$139,257$69,629$348,143
Other Employee Benefits$200,589$3,451$-253$203,787
Payroll Taxes$129,349$16,129$6,698$152,176
Insurance$118,740$7,579-$126,319
Pension Plan Contributions$112,278$8,312$2,803$123,393
Grants to Domestic Individuals$94,791--$94,791
Travel$65,749$17,527$1,493$84,769
Grants to Domestic Orgs$74,172--$74,172
Payments to Affiliates$41,853--$41,853
All Other Expenses$40,537--$40,537
Interest$39,845--$39,845
Fees for Services Other$11,389$16,548-$27,937
Fees for Services Accounting-$19,972-$19,972
Advertising$18,936--$18,936
Total Functional Expenses$4,787,136$385,665$132,155$5,304,956

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$5,326,127
Expenses per Audited Statements$5,304,956
Total Expenses per Form 990$5,304,956
Expenses Not Reported on Form 990$21,171
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Young Mens Christian AssocMontgomery, AL501c3Br High & Jr Values$31,455
The Ymca of Greater LouisvilleLouisville, KY501c3Leaders School$17,774
Young Mens Christian AssocMontgomery, AL501c3CONF. ON NAT'L AFFAI$15,000
Ymca of Middle TennesseeFranklin, TN501c3Youth Scholarships$7,000
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. For the current ceo, the organization created a job profile aligned to yusa pay scales.

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
2018-06-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melissa Logan
Formed
1943
Legal Domicile
Nc
Voting Board Members
27
Independent Board Members
27
Employees
237
Volunteers
210

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 4A

At ymca blue ridge, we are surrounded by a uniquely beautiful natural landscape which informs and inspires our mission. We are able to utilize the world immediately around us as a platform for adventure, self- discovery, and hands-on learning. Whether traversing a challenge course, hiking in the woods, exploring a creek ecosystem, or conquering an outdoor teambuilding exercise, our program participants are encouraged to face new challenges in a positive, energizing environment. They are able to learn about themselves and their peers; navigate their strengths and weaknesses; and develop confidence and trust in themselves and others. Ymca blue ridge staff are equipped and proud to see every interaction with a young person as an opportunity for learning, development, mentorship and life-long impact. The belief that today's youth are tomorrow's leaders is at the core of everything we do, and as such we are committed and aware of our role in their formative years.

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

Intellectual growth for all ages. Intentional spaces where community, fellowship and discussion may be fostered are readily available, and indoor activities including our heritage arts studio invite guests to explore their creativity. Our adventure, challenge, ropes, and other outdoor courses promote personal determination, teamwork, and problem solving. The impact, influence and importance of a healthy lifestyle are a part of the daily operations at ymca blue ridge, from well-balanced meal options to an abundance of recreational opportunities. The natural environment, well-maintained hiking trails, and outdoor activities like disc golf, volleyball and more encourage groups and families to get outside and engage with the natural world and with each other, infusing physical play, curiosity and learning. See schedule o for more details.

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

Which inspires a spirit of service in young adults by engaging them in hands-on service projects in the community. We partner with local organizations and equip young people with the skills and tools necessary to serve those in western north carolina, instilling the value of service leadership within them so they can continue to serve in their communities back home. Our cause is to provide a safe environment for people to connect, learn, grow and thrive. We believe that the value of our work is most noble, honorable and impactful if we can measure it by how it improves the lives of others. This belief informs the way we serve our guests, teach youth, cultivate relationships, and inspire life-long learning in all.

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

To enable staff and guests, especially youth, to achieve their full potential in spirit, mind and body. Ymca blue ridge assembly seeks to fulfill this purpose by: 1) serving ymca and other non-profit organizations, 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 understanding of cultural and 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. 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. During fy 2017, ymca blue ridge assembly provided financial assistance and subsidized services for teens, adults and families who might not otherwise have been able to participate. Listed below are some of those programs and services: - ymca blue ridge assembly served 646 groups consisting of 33,653 kids, families members, and adults. - 130,586 in scholarships and grants were awarded to public school and ymca youth conferences providing financial assistance to 6,172 youth. - 6,549 in grants was awarded to 454 family members participating in intergenerational program activities. - 36,000 provided the opportunity for personal development through an integrated program of work, study, recreation and worship in a christian atmosphere for 213 american and international students and volunteers. - 13,060 underwrote a weekend respite for 92 cancer survivors and spouses as they participated in blue ridge's livestrong program. - 51,000 underwrote the boys and girls leadership development program (bold & gold), providing scholarships that widened access to the program amoung underserved populations and building our capacity as a regional training center for partner ymcas in the southeast. - together partner ymcas, vendors, individuals and foundations contributed 244,032 to the 2017 blue ridge scholarship fund annual campaign. - international staff from china, colombia, jamaica, japan, russia, spain, thailand, turkey, khazakhstan, puerto rico, israel, brazil and lithuania 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 10,646 recovery of bad debts 21,171 total 31,817

Form 990, Part XII

Prior period adjustment during the year ended december 31, 2017, it was discovered that costs associated with the construction of the columbarium were incorrectly expensed in the prior year. As a result, for the year ended december 31, 2016, property and equipment and net assets were increased and expenses were decreased by 110,839 from the amounts previously reported in the financial statements.

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 sec 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 10,646

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

Recovery of bad debts 21,171

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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