Civic Intelligence

YMCA Blue Ridge Assembly Inc

EIN 56-0532130 • 501(c)3 • Black Mountain, NC

Profile

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.

84 Blue Ridge CirBlack Mountain, NC 28711

www.blueridgeassembly.org

Siviq Scores

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

Liabilities / Assets

34th percentile

0.18x

Higher debt load relative to assets than 34% of similar nonprofits.

NTEE P • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

84th percentile

0.82x

Higher debt load relative to revenue than 84% of similar nonprofits.

NTEE P • $25M-$50M nonprofits • Source year 2024

Net Margin

4th percentile

-19%

Higher net margin than 4% of similar nonprofits.

NTEE P • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

32nd percentile

$226,511

Higher top officer pay than 32% of similar nonprofits.

Top officer pay equals 4.1% of source-year revenue.

NTEE P • $25M-$50M nonprofits • Source year 2024

Asset Growth

69th percentile

13%

Faster asset growth than 69% of similar nonprofits.

NTEE P • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

3rd percentile

-43%

Faster revenue growth than 3% of similar nonprofits.

NTEE P • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Up

$25,577,301

Up $2,847,982 (+13%) from 2023

Liabilities

Up

$4,558,312

Up $3,557,111 (+355%) from 2023

Net Assets

Down

$21,018,989

Down $709,129 (-3.3%) from 2023

Revenue

Down

$5,542,287

Down $4,116,393 (-43%) from 2023

Expenses

Up

$6,617,568

Up $482,104 (+7.9%) from 2023

Net Income

Down

-$1,075,281

Down $4,598,497 (-131%) from 2023

Trend Graphs

Balance Sheet Trend

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

$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

2024

Assets$25,577,301
Liabilities$4,558,312
Net Assets$21,018,989

Operations Trend

Revenue, expenses, and net income by year, with the latest 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

2024

Revenue$5,542,287
Expenses$6,617,568
Net Income-$1,075,281

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
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 11, 2025
Return Version
2024v5.0
Gross Receipts
$13,613,339
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$10,146,257$11,392,341▲ $1,246,084
Savings and Temporary Cash Investments$5,234,026$6,250,800▲ $1,016,774
Investments Other Securities$5,864,969$6,164,553▲ $299,584
Pledges and Grants Receivable$1,116,148$1,001,507▼ $114,641
Accounts Receivable$284,941$685,002▲ $400,061
Inventories for Sale or Use$62,671$56,545▼ $6,126
Prepaid Expenses and Deferred Charges$13,757$13,757→ $0
Cash and Non-Interest-Bearing Accounts$6,550$12,796▲ $6,246
Total Assets$22,729,319$25,577,301▲ $2,847,982
Liabilities
Accounts Payable and Accrued Expenses$324,058$3,681,674▲ $3,357,616
Mortgage Notes Payable Secured by Investment Property$172,587$495,179▲ $322,592
Deferred Revenue$246,111$195,849▼ $50,262
Escrow Account Liability$239,845$185,610▼ $54,235
Unsecured Notes Loans Payable$18,600--
Total Liabilities$1,001,201$4,558,312▲ $3,557,111
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$13,015,471$10,759,982▼ $2,255,489
Net Assets With Donor Restrictions$8,712,647$10,259,007▲ $1,546,360
Total Net Assets Fund Balance$21,728,118$21,018,989▼ $709,129
Total Liabilities and Net Assets / Fund Balance$22,729,319$25,577,301▲ $2,847,982

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,377,150$20,937,737$25,314,887
Equipment$4,353,716-$4,353,716
Leasehold Improvements$2,083,941-$2,083,941
Land$443,786-$443,786
Other Land Buildings$133,748-$133,748
Other Securities$6,164,553--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$12,107,025$1,405,715▲ $702,498$901,153$13,314,085
2023$9,217,910$2,613,176▲ $941,901$665,962$12,107,025
2022$9,479,401$1,361,181▼ $99,904$1,522,768$9,217,910
2021$10,203,524$695,581▲ $498,240$1,917,944$9,479,401
2020$9,101,344$887,311▲ $634,127$419,258$10,203,524
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Melissa LoganPresident /FT$198,030$28,481$226,511
Melissa LoganPresident / CEO-$174,030$52,481$226,511
Linda BurtonFinance DireFT$103,084$18,488$121,572

Board Members and Trustees

NameTitle
Karen DeblieuxChair
Chris YoungVice Chair
Amy KienleBoard Member
Angela JoynerBoard Member
Anthony WaltersBoard Member
Baron Herdelin-dohertyBoard Member
Byrd LarbergBoard Member
Christian J EngleBoard Member
Chuck HarrisBoard Member
Clark BakerBoard Member
Curt HazelbakerBoard Member
Emily ChapmanBoard Member
Gretchen PurserBoard Member
Hollis DownsBoard Member
Jim MellorBoard Member
John WolfordBoard Member
Kelly KayBoard Member
Kerry UffmanBoard Member
Liz RyanBoard Member
Lynn LomaxBoard Member
Shane WilliamsonBoard Member
Sherri EllisBoard Member
Steve IvesBoard Member
Thomas WorthBoard Member
Tonya HammondBoard Member
James AndersonPast Board P
Paul BreazealeBrd Member T
William Watts IiiBrd Member T
Stuart WeidieSecretary
Evan LevyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,212,623
Program Service Revenue
$4,819,493
Investment Income
$-2,652,279
Other Revenue
$162,450
All Other Contributions
$3,212,623
Change in Net Assets
$-1,075,281

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,352,217
Revenue Not Reported on Financial Statements
$190,070
Revenue Not Reported on Form 990
$366,152
Other Revenue Adjustments
$190,070
Total Revenue per Audited Statements
$5,718,369
Total Revenue per Form 990
$5,542,287
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,358,982
Other Expenses$3,068,516
Total Fundraising Expense$330,342
Grants and Similar Amounts Paid$190,070
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,086,545$249,384$173,092$2,509,021
Depreciation Depletion$616,364$39,343-$655,707
Office Expenses$534,661$39,245$66,769$640,675
Occupancy$488,294$5,154-$493,448
Current Officers, Directors, Trustees, and Key Employees$143,508$160,010$44,565$348,083
Insurance$219,183$16,568-$235,751
Grants to Domestic Individuals$190,070--$190,070
Payroll Taxes$137,628$27,608$16,433$181,669
Other Employee Benefits$154,432$5,185$5,705$165,322
Pension Plan Contributions$112,807$22,329$19,751$154,887
Fees for Services Other$149,138--$149,138
Travel$46,790$14,418$4,027$65,235
Payments to Affiliates$55,840--$55,840
Fees for Services Accounting-$28,201-$28,201
Interest$13,850$3,896-$17,746
Advertising$1,665--$1,665
Fees for Services Legal-$360-$360
Other Expenses$-25,341$7,844-$-25,341
Total Functional Expenses$5,667,681$619,545$330,342$6,617,568

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$6,617,568
Expenses per Audited Statements$6,427,498
Total Expenses per Audited Statements$6,427,498
Expenses Not Reported on Financial Statements$190,070
Other Expense Adjustments$190,070
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 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
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 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 CIR, BLACK MOUNTAIN, NC 28711

Signing Officer

Name
Melissa Logan
Title
President / CEO
Phone
8286698422
Signed
2025-08-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melissa Logan
Formed
1943
Legal Domicile
Nc
Voting Board Members
28
Independent Board Members
28
Employees
215
Volunteers
30

Preparer

Firm
Carter P C
Address
301 COLLEGE ST STE 320, ASHEVILLE, NC 28801-2449
Preparer
Alan Toler
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

Ymca blue ridge prepares the next generation of leaders through tailored leadership programming that keeps them engaged and actively learning through understanding and application. They may draw on the skills learned at ymca blue ridge - teamwork, interpersonal communication, critical thinking and social awareness - in any context throughout life, and will find these skills essential to building a solid foundation of good character and self-concept. Our teaching model creates confident kids today that will become contributing, engaged adults tomorrow. 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

Ymca blue ridge supports healthy living by offering opportunities for guests to refresh and renew in spirit, mind and body. We are a sanctuary: a place where the refuge of nature meets the reality of experiences that many may not otherwise have access to or the ability to enjoy. Visitors of all ages find ymca blue ridge a place of rest from the stress and pressure of everyday life. Our campus's beauty provides inspiration for all to reflect on the wonder of creation and their place within it, helping us authentically foster spiritual growth for all. Our facilities, programming and tailored staff-led activities also provide 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.

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

Ymca blue ridge's neighbors span the southeast united states. We have the unique opportunity to impact more than 30,000 lives per year: they are our community. To them, we offer a safe place where healthy discussion and both mutual and dissenting viewpoints can be shared and addressed. At ymca blue ridge, we live out our values of hospitality and inclusion. To ensure that all are able to experience what we offer each year, we rely on generous donations to our annual campaign. We value our doors being open to everyone, regardless of financial standing. Our service-learning program is another unique ymca blue ridge initiative 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. 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.

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 assembly is exempt from federal income taxes under sec 501(c)(3) except on net income derived from unrelated business activities. The assembly 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. The assembly's form 990 for the years ended december 31, 2023, 2022, and 2021 are subject to examination by the irs generally for three years after they were filed.

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

Tuition discounts 190,070

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

Tuition discounts 190,070

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