Liabilities / Assets
38th percentile
Higher debt load relative to assets than 38% of similar nonprofits.
EIN 56-1749857 • 501(c)3 • Marion, NC
Profile
To provide a recreation facility for mcdowell county.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
38th percentile
Higher debt load relative to assets than 38% of similar nonprofits.
Liabilities / Revenue
80th percentile
Higher debt load relative to revenue than 80% of similar nonprofits.
Net Margin
84th percentile
Higher net margin than 84% of similar nonprofits.
Top Officer Pay
88th percentile
Higher top officer pay than 88% of similar nonprofits.
Top officer pay equals 56.5% of source-year revenue.
Asset Growth
29th percentile
Faster asset growth than 29% of similar nonprofits.
Revenue Growth
22nd percentile
Faster revenue growth than 22% of similar nonprofits.
Assets
Down$6,516,516
Down $128,172 (-1.9%) from 2023
Liabilities
Down$379,864
Down $335,446 (-47%) from 2023
Net Assets
Up$6,136,652
Up $207,274 (+3.5%) from 2023
Revenue
Down$546,252
Down $55,895 (-9.3%) from 2023
Expenses
Down$347,675
Down $41,617 (-11%) from 2023
Net Income
Down$198,577
Down $14,278 (-6.7%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
To provide a recreation facility for mcdowell county.
To provide a recreation facility for the residents of mcdowell county
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $4,447,061 | $4,561,503 | ▲ $114,442 |
| Investments in Publicly Traded Securities | $1,391,859 | $1,150,558 | ▼ $241,301 |
| Cash and Non-Interest-Bearing Accounts | $455,444 | $447,994 | ▼ $7,450 |
| Savings and Temporary Cash Investments | $343,054 | $337,727 | ▼ $5,327 |
| Total Assets | $6,644,688 | $6,516,516 | ▼ $128,172 |
| Other Assets Total | $7,270 | $18,734 | ▲ $11,464 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $600,000 | $300,000 | ▼ $300,000 |
| Other Liabilities | $104,000 | $78,000 | ▼ $26,000 |
| Accounts Payable and Accrued Expenses | $11,310 | $1,864 | ▼ $9,446 |
| Total Liabilities | $715,310 | $379,864 | ▼ $335,446 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $5,591,993 | $5,799,267 | ▲ $207,274 |
| Net Assets With Donor Restrictions | $337,385 | $337,385 | → $0 |
| Total Net Assets Fund Balance | $5,929,378 | $6,136,652 | ▲ $207,274 |
| Total Liabilities and Net Assets / Fund Balance | $6,644,688 | $6,516,516 | ▼ $128,172 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $4,240,805 | $4,222,547 | $8,463,352 |
| Land | $319,945 | - | $319,945 |
| Equipment | $753 | $107,208 | $107,961 |
| Other Land Buildings | $0 | $36,378 | $36,378 |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2024 | $337,385 | - | ▲ $683 | - | $337,385 |
| 2023 | $337,385 | - | ▲ $685 | - | $337,385 |
| 2022 | $337,385 | - | ▲ $684 | - | $337,385 |
| 2021 | $337,385 | - | ▲ $683 | - | $337,385 |
| 2020 | $337,385 | - | ▲ $682 | - | $337,385 |
| Name | Title | Base | Total |
|---|---|---|---|
| Paul Vest | Director | $308,421 | $308,421 |
| Name | Title |
|---|---|
| Steve Mcmahan | President |
| Frank Dean | Vice President |
| Carol Wolfenbarger | Director |
| Darren Waugh | Director |
| Eugene Holland | Director |
| Grayson England | Director |
| Hill Evans | Director |
| Kathy Atkinson | Director |
| Kim Effler | Director |
| Ray Buchanan | Director |
| Ray Mckesson | Director |
| Rhonda Silver | Director |
| Ricky Buchanan | Director |
| Rob Warren | Director |
| Weyland Prebor | Director |
| Chuck Abernathy | ASS'T SECRETARY/TREASURER |
| David Wooten | Secretary/treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $266,291 |
| Grants and Similar Amounts Paid | $78,683 |
| Salaries, Compensation, and Employee Benefits | $2,701 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | $216,942 | - | - | $216,942 |
| Grants to Domestic Orgs | $78,683 | - | - | $78,683 |
| Insurance | $18,394 | - | - | $18,394 |
| Interest | - | $12,563 | - | $12,563 |
| Fees for Service Investment Mgmnt Fees | - | $7,674 | - | $7,674 |
| Other Expenses | - | $3,644 | - | $3,644 |
| Fees for Services Accounting | - | $3,308 | - | $3,308 |
| Conferences and Meetings | - | $2,816 | - | $2,816 |
| Current Officers, Directors, Trustees, and Key Employees | - | $2,227 | - | $2,227 |
| Fees for Services Legal | - | $950 | - | $950 |
| Payroll Taxes | - | $474 | - | $474 |
| Total Functional Expenses | $314,019 | $33,656 | $0 | $347,675 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Ymca of Western North Carolina | Asheville, NC | 501(c)(3) | Contributions to Be Used as Subsidy for Ymca Program Services. | $78,000 |
| Ymca of Western North Carolina | Asheville, NC | 501(c)(3) | Scholarships for Senior Citizens | $683 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Contribution Payable to Supported Organization | $78,000 |
“A complete copy of the organization's form 990, including all required schedules, as ultimately filed with the irs, was electronically provided to each voting member of the governing board prior to its filing with the irs. Each voting board member reviewed the form 990 in its entirety. Once approved by a majority of the voting board members, the president of the organization signed form 8879-eo to authorize electronic transmission to the irs.”
“The organization maintains a conflict of interest policy which is reviewed annually by the board.”
“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”
“The members of the governing body consist of ex-officio members and community members. Ex-officio members shall be those persons serving as the (1) sheriff of mcdowell county; (2) the city executive officer of a local community bank; (3) the senior minister of the first presbyterian church in marion, north carolina; (4) the president of the ymca of western north carolina; and (5) a member of the board of the ymca of western north carolina. The ex-officio members shall have the option of appointing such other directors, including community members, as they feel necessary for the proper conduct and operation of the corporation. Community members are appointed by the ex-officio members, and they are selected from a list of individuals including, but not limited to, any former ex-officio member, any former trustees of the maxwell m. Corpening memorial foundation, any public official of the mcdowell county, north carolina, any public official of marion, north carolina, and any individual from the marion, north carolina community with relevant professional or civic experience that may contribute to the needs and operations of the corporation. Although community members are elected by ex-officio members, all members have equal voting rights.”
“The process has not changed from prior years.”
“The center is a not-for-profit organization that is exempt from federal income taxes under section 501(c)(3) of the internal revenue code and is classified by the internal revenue service as other than a private foundation. It is the center's policy to evaluate all tax positions to identify any that may be considered uncertain. All identified material tax positions are assessed and measured by a "more-likely-than-not" threshold to determine if the tax position is uncertain and what, if any, effect the uncertain tax position may have on the financial statements. No material uncertain tax positions were identified for 2024 and 2023. Currently, the statute of limitations remains open subsequent to and including 2021; however, no examinations are in process or anticipated. Any changes in the amount of a tax position will be recognized in the period the change occurs.”
“Intended use for donor restricted endowments: revenue from low-risk investments to be used to aid in providing ymca membership to the residents of mcdowell county, with preference given to senior citizens.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 1 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 11310 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 1864 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE A RECREATION FACILITY FOR THE RESIDENTS OF MCDOWELL COUNTY |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | TERRI LAWS |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8286599622 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 2400 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | MARION |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NC |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 28752 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 455444 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 447994 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 2227 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 2227 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 2816 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 2816 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 414282 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 78683 |
| IRS990/CYInvestmentIncomeAmt | 0 | 83359 |
| IRS990/CYOtherExpensesAmt | 0 | 266291 |
| IRS990/CYOtherRevenueAmt | 0 | 48611 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 198577 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 2701 |
| IRS990/CYTotalExpensesAmt | 0 | 347675 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 546252 |
| IRS990/DAFExcessBusinessHoldingsInd | 0 | 0 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 216942 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 216942 |
| IRS990/Desc | 0 | THE ORGANIZATION HAS CONTRACTED WITH THE YMCA OF WESTERN NORTH CAROLINA TO PROVIDE FOR THE DAILY OPERATION OF YMCA PROGRAMS, WITH BOTH FINANCIAL SUPPORT AND FACILITY PROVIDED TO THE YMCA BY THE ORGANIZATION. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DistributionToDonorInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 337385 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 337385 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 1 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 1 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 314019 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 3308 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 3308 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 950 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 950 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 7674 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 7674 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 15 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 16 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 17 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 13 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 14 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 15 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 16 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 17 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | EUGENE HOLLAND |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DAVID WOOTEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | CHUCK ABERNATHY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | PAUL VEST |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | GRAYSON ENGLAND |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | WEYLAND PREBOR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | STEVE MCMAHAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | FRANK DEAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | RAY MCKESSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | CAROL WOLFENBARGER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | DARREN WAUGH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | HILL EVANS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | RICKY BUCHANAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | RAY BUCHANAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | ROB WARREN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | RHONDA SILVER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | KATHY ATKINSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 17 | KIM EFFLER |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 308421 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SECRETARY/TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | ASS'T SECRETARY/TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1990 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 2313 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 18 |
| IRS990/GrantAmt | 0 | 78683 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 78683 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 78683 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 1 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 556551 |
| IRS990/GrossReceiptsAmt | 0 | 1100490 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 48611 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 17 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 18394 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 18394 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 12563 |
| IRS990/InterestGrp/TotalAmt | 0 | 12563 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 81046 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 81046 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 1391859 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 1150558 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 4366133 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 4447061 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 4561503 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 8927636 |
| IRS990/LegalDomicileStateCd | 0 | NC |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 554238 |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 0 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO PROVIDE A RECREATION FACILITY FOR MCDOWELL COUNTY. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 600000 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 300000 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 5929378 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 6136652 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 2313 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 2313 |
| IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 48611 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 48611 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 8697 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 5591993 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 5799267 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 7270 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 18734 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | REPAIRS & MAINTENANCE |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 3644 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 3644 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 104000 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 78000 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 474 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 474 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | STEVE MCMAHAN |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 444139 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 104685 |
| IRS990/PYInvestmentIncomeAmt | 0 | 111194 |
| IRS990/PYOtherExpensesAmt | 0 | 281909 |
| IRS990/PYOtherRevenueAmt | 0 | 46814 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 212855 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 2698 |
| IRS990/PYTotalExpensesAmt | 0 | 389292 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 602147 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 198577 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RelatedOrganizationsAmt | 0 | 414282 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 48611 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 343054 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 337727 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd | 0 | 1 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd | 0 | 0 |
| IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesEngagedOrgInvlmntInd | 0 | 0 |
| IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesFurtherExemptPrpsInd | 0 | 1 |
| IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesTestInd | 0 | X |
| IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd | 0 | 1 |
| IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd | 0 | 1 |
| IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd | 0 | 1 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | THE CEO OF THE ORGANIZATION'S SUPPORTED ORGANIZATION IS A VOTING BOARD MEMBER OF THE ORGANIZATION. ALL ACTIVITIES OF THE ORGANIZATION AND ALL BOARD ACTIONS ARE THEREFORE COMPLETELY TRANSPARENT TO AND INFLUENCED BY THE SUPPORTED ORGANIZATION. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 1 | THE ORGANIZATION'S MISSION IS TO PROVIDE A RECREATION FACILITY FOR THE RESIDENTS OF MCDOWELL COUNTY. THE ORGANIZATION HAS CONTRACTED WITH THE YMCA OF WESTERN NORTH CAROLINA TO PROVIDE FOR THE DAILY OPERATION OF YMCA PROGRAMS, WITH BOTH FINANCIAL SUPPORT AND FACILITY PROVIDED TO THE YMCA BY THE ORGANIZATION. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | PART IV, SECTION D, QUESTION 3 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 1 | PART IV, SECTION E, LINE 2A |
| IRS990ScheduleA/IRSWrittenDeterminationInd | 0 | X |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrganizationsCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrganizationsTotalCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 0 | 560530013 |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 0 | 7 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 0 | 78683 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 0 | YMCA OF WESTERN NORTH CAROLINA |
| IRS990ScheduleA/SupportingOrganization509a3Ind | 0 | X |
| IRS990ScheduleA/SupportingOrgType3FuncIntInd | 0 | X |
| IRS990ScheduleA/SupportSumAmt | 0 | 78683 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/BoardDesignatedBalanceEOYPct | 0 | 0.00000 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 4240805 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 4222547 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 8463352 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 337385 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 337385 |
| IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 683 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 683 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 337385 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 337385 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 685 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 685 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 337385 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 337385 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 684 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 684 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 337385 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 337385 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 683 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 683 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 337385 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 337385 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 682 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 682 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 753 |
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