Civic Intelligence

Gaston County Family YMCA

EIN 56-0655420 • 501(c)3 • Gastonia, NC

Profile

The Gaston County Family YMCA is a charitable community service organization that includes men, women and children of all ages, abilities, incomes, races and religions. We are 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, community interaction and international understanding. All persons are welcome at our YMCA, regardless of their ability to pay. Our YMCA is founded and led by volunteers from our community. Volunteers also serve as mentors, coaches, program leaders, instructors and more.

2221 Robinwood RoadGastonia, NC 28054

www.gastonymca.org

Siviq Scores

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

Liabilities / Assets

20th percentile

0.03x

Higher debt load relative to assets than 20% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

22nd percentile

0.09x

Higher debt load relative to revenue than 22% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

81st percentile

29%

Higher net margin than 81% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

63rd percentile

9.6%

Faster asset growth than 63% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

10th percentile

-23%

Faster revenue growth than 10% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets20th percentile

Assets

Up

$38,736,038

Up $3,391,584 (+9.6%) from 2023

Liabilities

Down

$1,055,386

Down $106,723 (-9.2%) from 2023

Net Assets

Up

$37,680,652

Up $3,498,307 (+10%) from 2023

Operations
Liabilities / Revenue22nd percentileNet Margin81st percentile

Revenue

Down

$12,168,931

Down $3,577,600 (-23%) from 2023

Expenses

Up

$8,670,624

Up $586,543 (+7.3%) from 2023

Net Income

Down

$3,498,307

Down $4,164,143 (-54%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth63rd percentile

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

$40M$30M$20M$10M$0Assets 2010: $8,816,300Liabilities 2010: $3,026,334Net Assets 2010: $5,789,9662010Assets 2011: $8,390,593Liabilities 2011: $2,802,728Net Assets 2011: $5,587,8652011Assets 2012: $8,256,115Liabilities 2012: $2,444,553Net Assets 2012: $5,811,5622012Assets 2013: $7,908,010Liabilities 2013: $2,198,992Net Assets 2013: $5,709,0182013Assets 2014: $10,812,661Liabilities 2014: $2,121,940Net Assets 2014: $8,690,7212014Assets 2015: $10,849,610Liabilities 2015: $2,151,773Net Assets 2015: $8,697,8372015Assets 2016: $19,351,575Liabilities 2016: $3,579,157Net Assets 2016: $15,772,4182016Assets 2017: $36,454,076Liabilities 2017: $15,576,107Net Assets 2017: $20,877,9692017Assets 2018: $35,223,476Liabilities 2018: $10,002,081Net Assets 2018: $25,221,3952018Assets 2019: $31,877,551Liabilities 2019: $5,754,949Net Assets 2019: $26,122,6022019Assets 2020: $29,984,671Liabilities 2020: $5,244,378Net Assets 2020: $24,740,2932020Assets 2021: $28,027,430Liabilities 2021: $3,428,892Net Assets 2021: $24,598,5382021Assets 2022: $29,832,895Liabilities 2022: $3,313,000Net Assets 2022: $26,519,8952022Assets 2023: $35,344,454Liabilities 2023: $1,162,109Net Assets 2023: $34,182,3452023Assets 2024: $38,736,038Liabilities 2024: $1,055,386Net Assets 2024: $37,680,6522024

Highlighted filing

2024

Assets$38,736,038
Liabilities$1,055,386
Net Assets$37,680,652
Open 2024 Filing

Operations Trend

Revenue Growth10th percentile

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $5,398,2922010Expenses 2011: $5,326,8182011Expenses 2012: $5,256,7162012Revenue 2013: $5,146,806Expenses 2013: $5,249,350Net Income 2013: -$102,5442013Revenue 2014: $8,296,667Expenses 2014: $5,314,964Net Income 2014: $2,981,7032014Revenue 2015: $5,708,249Expenses 2015: $5,701,133Net Income 2015: $7,1162015Revenue 2016: $13,092,110Expenses 2016: $6,017,529Net Income 2016: $7,074,5812016Revenue 2017: $11,683,835Expenses 2017: $6,578,284Net Income 2017: $5,105,5512017Revenue 2018: $12,900,640Expenses 2018: $8,557,214Net Income 2018: $4,343,4262018Revenue 2019: $9,197,138Expenses 2019: $8,295,931Net Income 2019: $901,2072019Revenue 2020: $4,685,269Expenses 2020: $6,067,578Net Income 2020: -$1,382,3092020Revenue 2021: $5,981,734Expenses 2021: $6,123,489Net Income 2021: -$141,7552021Revenue 2022: $9,132,789Expenses 2022: $7,211,432Net Income 2022: $1,921,3572022Revenue 2023: $15,746,531Expenses 2023: $8,084,081Net Income 2023: $7,662,4502023Revenue 2024: $12,168,931Expenses 2024: $8,670,624Net Income 2024: $3,498,3072024

Highlighted filing

2024

Revenue$12,168,931
Expenses$8,670,624
Net Income$3,498,307
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$38,736,038
Liabilities
$1,055,386
Net assets
$37,680,652
Revenue
$12,168,931
Expenses
$8,670,624
Net income
$3,498,307
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$38.7$1.06$37.7$12.2$8.67$3.50
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$35.3$1.16$34.2$15.7$8.08$7.66
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$29.8$3.31$26.5$9.13$7.21$1.92
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$28.0$3.43$24.6$5.98$6.12$0.14
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$30.0$5.24$24.7$4.69$6.07$1.38
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$31.9$5.75$26.1$9.20$8.30$0.90
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$35.2$10.0$25.2$12.9$8.56$4.34
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$36.5$15.6$20.9$11.7$6.58$5.11
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.4$3.58$15.8$13.1$6.02$7.07
2015Detailed filing. Detailed filing data is available for this year.$10.8$2.15$8.70$5.71$5.70$0.01
2014Detailed filing. Detailed filing data is available for this year.$10.8$2.12$8.69$8.30$5.31$2.98
2013Detailed filing. Detailed filing data is available for this year.$7.91$2.20$5.71$5.15$5.25$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.26$2.44$5.81$5.26
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.39$2.80$5.59$5.33
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.82$3.03$5.79$5.40
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 12, 2025
Return Version
2024v5.1
Gross Receipts
$12,168,931
Mission and Program Overview

Mission

The Gaston County Family YMCA is a charitable community service organization that includes men, women and children of all ages, abilities, incomes, races and religions. We are 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, community interaction and international understanding. All persons are welcome at our YMCA, regardless of their ability to pay. Our YMCA is founded and led by volunteers from our community. Volunteers also serve as mentors, coaches, program leaders, instructors and more.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$22,700,986$23,186,163▲ $485,177
Savings and Temporary Cash Investments$7,666,738$10,250,609▲ $2,583,871
Pledges and Grants Receivable$3,617,516$3,969,470▲ $351,954
Cash and Non-Interest-Bearing Accounts$1,294,290$1,274,298▼ $19,992
Accounts Receivable$64,924$55,498▼ $9,426
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--
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$0→ $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
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$35,344,454$38,736,038▲ $3,391,584
Other Assets Total$0$0→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$966,036$856,203▼ $109,833
Accounts Payable and Accrued Expenses$161,260$160,696▼ $564
Deferred Revenue$34,813$38,487▲ $3,674
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$1,162,109$1,055,386▼ $106,723
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$27,557,264$31,646,496▲ $4,089,232
Net Assets With Donor Restrictions$6,625,081$6,034,156▼ $590,925
Total Net Assets Fund Balance$34,182,345$37,680,652▲ $3,498,307
Total Liabilities and Net Assets / Fund Balance$35,344,454$38,736,038▲ $3,391,584

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$20,292,864$9,132,863$29,425,727
Equipment$600,301$1,370,402$1,970,703
Land$1,488,998-$1,488,998
Other Land Buildings$464,908$249,084$713,992
Leasehold Improvements$339,092$365,839$704,931

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$5,000$0→ $0$0$5,000
2023$5,000$0→ $0$0$5,000
2022$5,000$0→ $0$0$5,000
2021$5,000$0→ $0$0$5,000
2020$5,000$0→ $0$0$5,000
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Sharon PadgettCEOFT$162,530$162,530
Kevin WilsonCOO-CFOFT$120,931$120,931

Board Members and Trustees

NameTitle
Rochelle SkarpalezosChair
Charles GallmanTreasurer & Vice Chair
Andy WarlickDirector
Brad DruryDirector
Brandon KauffmanDirector
Christa HeiligDirector
David RogersDirector
Heather Keets WrightDirector
Hunter PeakDirector
Janet SarnDirector
Jeff BookerDirector
John ForganDirector
John HaneyDirector
Kevin SmithDirector
Lee NesterDirector
Lisa Clement-BryantDirector
Matt RhotenDirector
Ray HardeeDirector
Richard RandallDirector
Suzanne HunnicuttDirector
Walter EssexDirector
Justin DavisSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$4,353,121
Program Service Revenue
$7,406,937
Investment Income
$408,873
Other Revenue
$0
All Other Contributions
$4,353,121
Change in Net Assets
$3,498,307

Audited Revenue Reconciliation

Revenue per Audited Statements
$12,168,931
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$12,168,931
Total Revenue per Form 990
$12,168,931
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,430,739
Other Expenses$4,239,885
Total Fundraising Expense$155,493
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,944,098$255,348$84,269$3,283,715
Fees for Services Other$1,105,031$9,176$0$1,114,207
Depreciation Depletion$972,933$5,521$0$978,454
Office Expenses$792,514$27,258$10,610$830,382
Occupancy$424,181$0$0$424,181
Other Employee Benefits$280,451$48,418$8,209$337,078
Payroll Taxes$248,513$43,992$11,678$304,183
Current Officers, Directors, Trustees, and Key Employees$0$250,955$32,506$283,461
Pension Plan Contributions$165,592$48,489$8,221$222,302
Payments to Affiliates$170,205$0$0$170,205
Insurance$169,878$0$0$169,878
Travel$53,658$13,781$0$67,439
Other Expenses$64,364$0$0$64,364
Fees for Services Accounting$0$51,810$0$51,810
Advertising$1,254$44,651$0$45,905
Conferences and Meetings$16,373$13,906$0$30,279
Interest$30,272$0$0$30,272
Total Functional Expenses$7,627,934$887,197$155,493$8,670,624

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$8,670,624
Total Expenses per Audited Statements$8,670,624
Total Expenses per Form 990$8,670,624
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Yes
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
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, Part VI, Line 11B Review of form 990 by governing body

“Form 990 is distributed to each member of the association's board of directors prior to its filing with summary data and request for acknowledgement and any questions that are needed to be addressed by the association management or the association's outside audit firm.”

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

“The conflict of interest policy is made available to board members and key individuals along with an annual questionnaire to be completed and returned to the corporate office. The questionnaire addresses areas of conflicts of interest and potential conflicts of interest by listing related parties and types of transactions which could affect a conflict of interest. Additionally, each meeting of each committee and the board is opened with a statement to address the status of any known or perceived conflict of interest relative to any item on the agenda for that meeting. Any conflicts of interest are addresses by the executive committee of the board.”

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

“Determination of the compensation of the CEO is based upon an annual review process of the CEO by the board of directors' personnel committee with resulting recommendations to the board of directors to set the CEO's annual compensation.”

Form 990, Part VI, Line 15B Process to establish compensation of other employees

“The review of other officers and key employees is done by the CEO and reported to the board for final approval.”

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

“The association 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

“Other Program Revenue - Total Revenue: 860009, Related or Exempt Function Revenue: 860009, 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
Gaston County Family YMCA
EIN
56-0655420
Phone
7048309622
Address
2221 Robinwood Road, Gastonia, NC 28054

Signing Officer

Name
Kevin Wilson
Title
COO-CFO
Phone
7048309622
Signed
2025-05-12
Discuss with paid preparer
Yes

Organization Details

Formed
1951
Legal Domicile
Nc
Voting Board Members
22
Independent Board Members
22
Employees
565
Volunteers
392

Preparer

Firm
Butler & Stowe
Address
PO Box 2379, Gastonia, NC 28053-2379
Preparer
Sheila O Thornton CPA
Phone
7048648311
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G Other Fees

“Contractual services - Total Expense: 1114207, Program Service Expense: 1105031, Management and General Expenses: 9176, Fundraising Expenses: 0;”

Financial Statement Notes

Schedule D, Part V, Line 4 Intended uses of endowment funds

“The funds are used in accordance with the restrictions placed by the donor.”

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

“The Association is a not-for-profit organization that is exempt from income taxes under Section 501 (c)(3) of the Internal Revenue Code. The Association does not have any accruals for uncertain tax positions as of December 31, 2024. It is not anticipated that unrecognized tax benefits would significantly increase or decrease within twelve months of the reporting date. The Association's corporate income tax returns for the years ended December 31, 2021, 2022, and 2023 remain open for examination by federal and state taxing authorities.”

Raw XML AppendixShowing 400 of 867 raw XML fields

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/MissionDesc0The Gaston County Family YMCA is a charitable community service organization that includes men, women and children of all ages, abilities, incomes, races and religions. We are 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, community interaction and international understanding. All persons are welcome at our YMCA, regardless of their ability to pay. Our YMCA is founded and led by volunteers from our community. Volunteers also serve as mentors, coaches, program leaders, instructors and more.
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