Civic Intelligence

The Young Men'S Christian Assoc of Columbia Sc

EIN 57-0314423 • 501(c)3 • Columbia, SC

Profile

The ymca of columbia's mission is to put christian principles into practice through programs that build healthy spirit, mind and body for all staff and volunteers include the promotion of the organization's five core values of caring, honesty, respect, responsibility, and faith as an integral part of all programming. The ymca of columbia is a fellowship of people, both members and participants, whose purpose is to enhance the lives of individuals, families, and community groups through programs we offer equitable access to all who desire to join us in achievement of this purpose without regard to age, gender, income, national origin, disability, race, creed, or religion. The metropolitan board of directors of the ymca of columbia consists of 13 individuals representing local business, governmental agencies, and a variety of professions collectively, they support the ymca's goals to enhance the lives of individuals, families, and community groups through programs

1612 Marion Street Suite 100Columbia, SC 29201

www.columbiaymca.com

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.45x

Higher debt load relative to assets than 73% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

81st percentile

1.03x

Higher debt load relative to revenue than 81% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

39th percentile

0.7%

Higher net margin than 39% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

56th percentile

$204,174

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 2.1% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

34th percentile

-0.0%

Faster asset growth than 34% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

35th percentile

0.6%

Faster revenue growth than 35% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Down

$22,559,493

Down $4,546 (-0.0%) from 2023

Liabilities

Down

$10,159,993

Down $346,639 (-3.3%) from 2023

Net Assets

Up

$12,399,500

Up $342,093 (+2.8%) from 2023

Revenue

Up

$9,863,678

Up $55,600 (+0.6%) from 2023

Expenses

Up

$9,796,410

Up $298,417 (+3.1%) from 2023

Net Income

Down

$67,268

Down $242,817 (-78%) from 2023

Trend Graphs

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2011: $18,811,739Liabilities 2011: $11,609,682Net Assets 2011: $7,202,0572011Assets 2012: $17,997,575Liabilities 2012: $10,598,514Net Assets 2012: $7,399,0612012Assets 2013: $18,179,310Liabilities 2013: $10,412,186Net Assets 2013: $7,767,1242013Assets 2014: $17,938,120Liabilities 2014: $10,126,611Net Assets 2014: $7,811,5092014Assets 2015: $17,371,464Liabilities 2015: $9,037,993Net Assets 2015: $8,333,4712015Assets 2016: $17,686,676Liabilities 2016: $8,932,185Net Assets 2016: $8,754,4912016Assets 2017: $17,480,407Liabilities 2017: $9,243,975Net Assets 2017: $8,236,4322017Assets 2018: $18,055,438Liabilities 2018: $8,899,999Net Assets 2018: $9,155,4392018Assets 2019: $17,517,368Liabilities 2019: $8,335,819Net Assets 2019: $9,181,5492019Assets 2020: $18,119,119Liabilities 2020: $9,007,419Net Assets 2020: $9,111,7002020Assets 2021: $23,245,455Liabilities 2021: $12,705,697Net Assets 2021: $10,539,7582021Assets 2022: $22,486,576Liabilities 2022: $11,063,045Net Assets 2022: $11,423,5312022Assets 2023: $22,564,039Liabilities 2023: $10,506,632Net Assets 2023: $12,057,4072023Assets 2024: $22,559,493Liabilities 2024: $10,159,993Net Assets 2024: $12,399,5002024

Highlighted filing

2024

Assets$22,559,493
Liabilities$10,159,993
Net Assets$12,399,500

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2011: $9,803,2042011Expenses 2012: $10,078,0492012Revenue 2013: $9,344,697Expenses 2013: $11,265,328Net Income 2013: -$1,920,6312013Revenue 2014: $9,657,238Expenses 2014: $9,644,770Net Income 2014: $12,4682014Revenue 2015: $10,310,387Expenses 2015: $10,393,681Net Income 2015: -$83,2942015Revenue 2016: $10,617,059Expenses 2016: $10,196,037Net Income 2016: $421,0222016Revenue 2017: $10,754,303Expenses 2017: $11,272,343Net Income 2017: -$518,0402017Revenue 2018: $11,130,190Expenses 2018: $10,243,927Net Income 2018: $886,2632018Revenue 2019: $10,124,250Expenses 2019: $10,119,161Net Income 2019: $5,0892019Revenue 2020: $7,680,297Expenses 2020: $7,933,533Net Income 2020: -$253,2362020Revenue 2021: $9,771,976Expenses 2021: $8,472,347Net Income 2021: $1,299,6292021Revenue 2022: $9,747,260Expenses 2022: $8,491,216Net Income 2022: $1,256,0442022Revenue 2023: $9,808,078Expenses 2023: $9,497,993Net Income 2023: $310,0852023Revenue 2024: $9,863,678Expenses 2024: $9,796,410Net Income 2024: $67,2682024

Highlighted filing

2024

Revenue$9,863,678
Expenses$9,796,410
Net Income$67,268

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$22.6$10.2$12.4$9.86$9.80$0.07
2023Detailed filing. Detailed filing data is available for this year.$22.6$10.5$12.1$9.81$9.50$0.31
2022Detailed filing. Detailed filing data is available for this year.$22.5$11.1$11.4$9.75$8.49$1.26
2021Detailed filing. Detailed filing data is available for this year.$23.2$12.7$10.5$9.77$8.47$1.30
2020Detailed filing. Detailed filing data is available for this year.$18.1$9.01$9.11$7.68$7.93$0.25
2019Detailed filing. Detailed filing data is available for this year.$17.5$8.34$9.18$10.1$10.1$0.01
2018Detailed filing. Detailed filing data is available for this year.$18.1$8.90$9.16$11.1$10.2$0.89
2017Detailed filing. Detailed filing data is available for this year.$17.5$9.24$8.24$10.8$11.3$0.52
2016Detailed filing. Detailed filing data is available for this year.$17.7$8.93$8.75$10.6$10.2$0.42
2015Detailed filing. Detailed filing data is available for this year.$17.4$9.04$8.33$10.3$10.4$0.08
2014Detailed filing. Detailed filing data is available for this year.$17.9$10.1$7.81$9.66$9.64$0.01
2013Summary only. Only limited summary data is available for this year.$18.2$10.4$7.77$9.34$11.3$1.92
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.0$10.6$7.40$10.1
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.8$11.6$7.20$9.80
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 15, 2025
Return Version
2024v5.1
Gross Receipts
$9,995,052
Mission and Program Overview

Mission

The ymca of columbia's mission is to put christian principles into practice through programs that build healthy spirit, mind and body for all staff and volunteers include the promotion of the organization's five core values of caring, honesty, respect, responsibility, and faith as an integral part of all programming. The ymca of columbia is a fellowship of people, both members and participants, whose purpose is to enhance the lives of individuals, families, and community groups through programs we offer equitable access to all who desire to join us in achievement of this purpose without regard to age, gender, income, national origin, disability, race, creed, or religion. The metropolitan board of directors of the ymca of columbia consists of 13 individuals representing local business, governmental agencies, and a variety of professions collectively, they support the ymca's goals to enhance the lives of individuals, families, and community groups through programs

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$18,432,915$18,179,616▼ $253,299
Investments in Publicly Traded Securities$2,961,880$3,286,621▲ $324,741
Cash and Non-Interest-Bearing Accounts$1,083,101$1,085,837▲ $2,736
Accounts Receivable$79,135$0▼ $79,135
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$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--
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$22,564,039$22,559,493▼ $4,546
Other Assets Total$7,008$7,419▲ $411
Liabilities
Mortgage Notes Payable Secured by Investment Property$10,506,632$10,001,581▼ $505,051
Other Liabilities$0$158,412▲ $158,412
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$10,506,632$10,159,993▼ $346,639
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$11,112,937$11,423,616▲ $310,679
Net Assets With Donor Restrictions$944,470$975,884▲ $31,414
Total Net Assets Fund Balance$12,057,407$12,399,500▲ $342,093
Total Liabilities and Net Assets / Fund Balance$22,564,039$22,559,493▼ $4,546

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$14,687,984$9,385,652$24,073,636
Equipment$1,645,923$4,061,846$5,707,769
Land$1,845,709-$1,845,709
Other Land Buildings$0$0$0
Leasehold Improvements$0$0$0

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$166,006$1,000→ $0$1,000$166,006
2023$166,006$900→ $0$900$166,006
2022$166,006$0→ $0$0$166,006
2021$166,006$0→ $0$0$166,006
2020$166,906$100→ $0$0$166,006
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
James M Vietti-FT$164,015$40,159$204,174
Cathy Muffler-FT$130,037$14,112$144,149
Scott Balkcum-FT$122,591$7,073$129,664

Highest Paid Contractors

ContractorServicesLocationCompensation
Central Midlands CleaningCleaning services for all branchesPO Box 3761, Irmo, SC 29063$273,886
Revenue and Support

Revenue Composition

Contributions and Grants
$729,147
Program Service Revenue
$8,876,768
Investment Income
$127,799
Other Revenue
$129,964
All Other Contributions
$419,147
Change in Net Assets
$67,268

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,863,678
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$274,825
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$10,138,503
Total Revenue per Form 990
$9,863,678
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$5,247,166
Salaries, Compensation, and Employee Benefits$4,548,244
Total Fundraising Expense$151,762
Grants and Similar Amounts Paid$1,000
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,229,216$176,075$116,210$3,521,501
Occupancy$1,263,856$140,428-$1,404,284
Depreciation Depletion$997,434$30,848$0$1,028,282
Information Technology$334,632$223,088-$557,720
Interest$557,698$0$0$557,698
Current Officers, Directors, Trustees, and Key Employees$274,984$124,993$16,666$416,643
Payroll Taxes$273,608$28,078$10,295$311,981
Other Expenses$209,945$24,143$0$234,088
Insurance$186,074$20,675$0$206,749
Pension Plan Contributions$141,147$14,485$5,311$160,943
Payments to Affiliates$0$141,498$0$141,498
Other Employee Benefits$123,062$10,834$3,280$137,176
Travel$112,286$0$0$112,286
Advertising$0$81,739$0$81,739
Conferences and Meetings$44,330$18,999$0$63,329
Fees for Services Accounting$14,372$9,582$0$23,954
Foreign Grants$1,000--$1,000
Total Functional Expenses$8,398,211$1,246,437$151,762$9,796,410

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$9,796,410
Total Expenses per Audited Statements$9,796,410
Total Expenses per Form 990$9,796,410
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
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal Income Taxes$158,412
Due to Third Party-
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

Presented to Audit Committee and Executive Committee prior to filing the 990 tax return

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

All Trustees, Officers, and Directors are required to submit a "conflict of interest disclosure statement" to the Executive Committee which acts as the governing board for purposes of this policy. If a conflict is deemed to exist, then the board shall lead the investigation to determine whether the transactions or arrangements are in the interest of the YMCA and fair and reasonable

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

All Trustees, Officers, and Directors are required to submit a "conflict of interest disclosure statement" to the Executive Committee which acts as the governing board for purposes of this policy. If a conflict is deemed to exist, then the board shall lead the investigation to determine whether the transactions or arrangements are in the interest of the YMCA and fair and reasonable

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

Salary reviews and increases are determined by the position in the salary range, performance, promotion, and budget guidelines. Salary reviews occur annually. If the review indicates market or internal equity issues, an administrative adjustment may be required. Such administrative adjustments must be approved by the branch executive/department head, ceo and hr department. Types of salary increases include: merit, promotion, and administrative

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

Governing documents and monthly statements are not available to the public, however form 990 is available upon request.

Form 990, Part VIII, Line 2F Other Program Service Revenue

- Total Revenue: , Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; - Total Revenue: , Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;

Part VI - Line 7B 57-0314423

Decisions subject to approval of Members Annual Meeting

Part VI, Line 11B - 57-0314423

Orgainization's process to review form 990 - presented to audit committee and executive committee prior to filing the 990 tax return.

Part VI, Line 12C 57-0314423

Enforcement of Conflicts Policy. All trustees, officers, and directors are required to submit a conflict of interest statement to the Executive Committee which acts as a governing board for the purposes of this policy. If a conflict is deemed to exist, then the board shall lead the investigation to determine whether the transactions or arrangements are in the interest of the YMCA and fair and reasonable.

Part VI, Line 15A 57-0314423

Compensation process for top official. Salary reviews and increases are determined by the position in the salary range, performance, promotion, and budget guidelines. Salary reviews occur annually. If the review indicates market or internal equity issues, an administrative adjustment may be required. Such administrative adjustments must be approved by the Executive/Department Head, CEO and HR Department. Types of salary increases include: merit, promotion, and administrative.

Part VI, Line 15B 57-0314423

Salary reviews and increases are determined by the position in the salary range, performance, promotion, and budget guidelines. Salary reviews occur annually. If the review indicates market or internal equity issues, an administrative adjustment may be required. Such administrative adjustments must be approved by the branch executive/department head, CEO and HR department. Types of salary increases include: merit, promotion, and administrative.

Part VI, Line 19 57-0314423

Governing Documents Explanation. Governing documents and monthly statements are not available to the public. However, form 990 is available upon request.

Filing and Contact Details

Filer

Filer Name
The Young Men's Christian Assoc of Columbia SC
EIN
57-0314423
Phone
8037999187
Address
1612 Marion Street Suite 100, Columbia, SC 29201

Signing Officer

Name
Jim Vietti
Title
CEO
Phone
8037489622
Signed
2025-06-15
Discuss with paid preparer
Yes

Organization Details

Formed
1854
Legal Domicile
Sc
Voting Board Members
17
Independent Board Members
17
Employees
901
Volunteers
400

Preparer

Firm
Cantey Tiller Pierce & Green LLP
Address
PO Box 862, Camden, SC 29201
Preparer
Jan Pierce
Phone
8034321436
Supplemental Narrative

Additional Explanations

Form 990 Organizations Mission 57-0314423

The YMCA of Columbia's mission is to put Christian principles into practice through programs that build healthy spirit, mind, and body for all Staff and volunteers include the promotion of the organizations five core values of Caring, Respect, Responsibility, and Faith as an integral part of all programming. The YMCA of Columbia is a fellowship of people, both members and participants whose purpose is to enhance the lives of individuals, families, and community groups through programs. We offer equitable access to all who desire to join us in the achievement of this purpose without regard to age, gender, income, national origin, disability, race, creed, or religion.

Part XI, Line 9 57-0314423

Other changes in net assets explanation. Rounding $-2

Financial Statement Notes

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

Furtherance of Youth Development related to the Y's mission of putting Christian principles into practice through programs that build healthy spirit, mind, and body for all.

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/Desc0HOLISTIC DEVELOPMENT OF CHILDREN & YOUTH FOR THE FIRST TIME IN OUR NATION'S HISTORY, DEMOGRAPHERS PROJECT THAT CHILDREN WILL LIVE SHORTER LIVES THAN THEIR PARENTS AND FACE A DECLINING STANDARD OF LIVING EVERY DAY. THE YMCA HELPS YOUNG PEOPLE DEEPEN POSITIVE VALUES, THEIR COMMITMENT TO SERVICE AND THEIR MOTIVATION TO LEARN. YMCA PROGRAMS OFFER A RANGE OF EXPERIENCE THAT ENRICH A CHILD'S COGNITIVE, SOCIAL, PHYSICAL AND EMOTIONAL GROWTH EXPENSES INCLUDE SUBSIDIES AND DIRECT FINANCIAL ASSISTANCE THAT ENABLE MANY OF OUR YOUNG PEOPLE TO PARTICIPATE.
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IRS990/MissionDesc0THE YMCA OF COLUMBIA'S MISSION IS TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL STAFF AND VOLUNTEERS INCLUDE THE PROMOTION OF THE ORGANIZATION'S FIVE CORE VALUES OF CARING, HONESTY, RESPECT, RESPONSIBILITY, AND FAITH AS AN INTEGRAL PART OF ALL PROGRAMMING. THE YMCA OF COLUMBIA IS A FELLOWSHIP OF PEOPLE, BOTH MEMBERS AND PARTICIPANTS, WHOSE PURPOSE IS TO ENHANCE THE LIVES OF INDIVIDUALS, FAMILIES, AND COMMUNITY GROUPS THROUGH PROGRAMS WE OFFER EQUITABLE ACCESS TO ALL WHO DESIRE TO JOIN US IN ACHIEVEMENT OF THIS PURPOSE WITHOUT REGARD TO AGE, GENDER, INCOME, NATIONAL ORIGIN, DISABILITY, RACE, CREED, OR RELIGION. THE METROPOLITAN BOARD OF DIRECTORS OF THE YMCA OF COLUMBIA CONSISTS OF 13 INDIVIDUALS REPRESENTING LOCAL BUSINESS, GOVERNMENTAL AGENCIES, AND A VARIETY OF PROFESSIONS COLLECTIVELY, THEY SUPPORT THE YMCA'S GOALS TO ENHANCE THE LIVES OF INDIVIDUALS, FAMILIES, AND COMMUNITY GROUPS THROUGH PROGRAMS
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