Civic Intelligence

Summerville Family Young Men'S Christian Association

EIN 57-0643100 • 501(c)3 • Summerville, SC

Profile

To be a community cornerstone that puts christian principles into practice through programs that build healthy spirit, mind, and body for all. The summerville family ymca is a membership of people who are given the opportunity to enhance their daily lives through programs and service that instill the values of caring, honesty, respect, responsibility, and faith. Our purpose is to offer these services to both members and non-members at an affordable cost and enable them to be role models in the community we serve. The ymca instills a holistic health initiative that enables people to fulfill an active lifestyle at their own pace, while encouraging them to develop a strong affirmation for social values. The summerville family ymca does offer programs and opportunities for the whole family in a safe and caring environment. We currently support three facilities that include our downtown summerville location, our oakbrook location, and our newest addition, the ymca at the ponds.

140 South Cedar StSummerville, SC 29483

www.summervilleymca.org

Siviq Scores

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

Liabilities / Assets

64th percentile

0.25x

Higher debt load relative to assets than 64% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

69th percentile

0.36x

Higher debt load relative to revenue than 69% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

55th percentile

6.6%

Higher net margin than 55% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

52nd percentile

$134,117

Higher top officer pay than 52% of similar nonprofits.

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

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

48th percentile

3.4%

Faster asset growth than 48% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

10th percentile

-29%

Faster revenue growth than 10% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets64th percentile

Assets

Up

$8,047,943

Up $261,653 (+3.4%) from 2023

Liabilities

Down

$2,003,272

Down $96,483 (-4.6%) from 2023

Net Assets

Up

$6,044,671

Up $358,136 (+6.3%) from 2023

Operations
Liabilities / Revenue69th percentileNet Margin55th percentile

Revenue

Down

$5,568,304

Down $2,299,624 (-29%) from 2023

Expenses

Down

$5,201,112

Down $2,534,064 (-33%) from 2023

Net Income

Up

$367,192

Up $234,440 (+177%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth48th percentile

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

$15M$10M$5.0M$0Assets 2010: $10,584,559Liabilities 2010: $4,236,921Net Assets 2010: $6,347,6382010Assets 2011: $10,123,686Liabilities 2011: $3,976,924Net Assets 2011: $6,146,7622011Assets 2012: $9,903,394Liabilities 2012: $3,801,300Net Assets 2012: $6,102,0942012Assets 2013: $9,830,918Liabilities 2013: $3,674,167Net Assets 2013: $6,156,7512013Assets 2014: $9,469,764Liabilities 2014: $3,523,666Net Assets 2014: $5,946,0982014Assets 2015: $9,271,625Liabilities 2015: $3,420,366Net Assets 2015: $5,851,2592015Assets 2016: $9,082,084Liabilities 2016: $3,276,361Net Assets 2016: $5,805,7232016Assets 2017: $8,803,214Liabilities 2017: $3,139,929Net Assets 2017: $5,663,2852017Assets 2018: $8,438,613Liabilities 2018: $3,028,923Net Assets 2018: $5,409,6902018Assets 2019: $8,247,305Liabilities 2019: $2,790,678Net Assets 2019: $5,456,6272019Assets 2020: $8,033,642Liabilities 2020: $3,338,165Net Assets 2020: $4,695,4772020Assets 2021: $7,873,820Liabilities 2021: $2,845,678Net Assets 2021: $5,028,1422021Assets 2022: $7,816,777Liabilities 2022: $2,252,704Net Assets 2022: $5,564,0732022Assets 2023: $7,786,290Liabilities 2023: $2,099,755Net Assets 2023: $5,686,5352023Assets 2024: $8,047,943Liabilities 2024: $2,003,272Net Assets 2024: $6,044,6712024

Highlighted filing

2024

Assets$8,047,943
Liabilities$2,003,272
Net Assets$6,044,671
Open 2024 Filing

Operations Trend

Revenue Growth10th percentile

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

$10M$5.0M$0-$5.0MExpenses 2010: $4,016,2842010Expenses 2011: $3,943,6202011Expenses 2012: $3,874,5522012Revenue 2013: $3,849,121Expenses 2013: $3,794,464Net Income 2013: $54,6572013Revenue 2014: $3,886,193Expenses 2014: $4,096,846Net Income 2014: -$210,6532014Revenue 2015: $3,847,861Expenses 2015: $3,942,700Net Income 2015: -$94,8392015Revenue 2016: $3,885,044Expenses 2016: $3,930,580Net Income 2016: -$45,5362016Revenue 2017: $4,078,213Expenses 2017: $4,220,651Net Income 2017: -$142,4382017Revenue 2018: $4,069,118Expenses 2018: $4,353,616Net Income 2018: -$284,4982018Revenue 2019: $4,126,226Expenses 2019: $4,042,943Net Income 2019: $83,2832019Revenue 2020: $2,840,085Expenses 2020: $3,562,331Net Income 2020: -$722,2462020Revenue 2021: $3,827,304Expenses 2021: $3,542,568Net Income 2021: $284,7362021Revenue 2022: $4,537,068Expenses 2022: $4,054,609Net Income 2022: $482,4592022Revenue 2023: $7,867,928Expenses 2023: $7,735,176Net Income 2023: $132,7522023Revenue 2024: $5,568,304Expenses 2024: $5,201,112Net Income 2024: $367,1922024

Highlighted filing

2024

Revenue$5,568,304
Expenses$5,201,112
Net Income$367,192
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$8,047,943
Liabilities
$2,003,272
Net assets
$6,044,671
Revenue
$5,568,304
Expenses
$5,201,112
Net income
$367,192
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.05$2.00$6.04$5.57$5.20$0.37
2023Summary only. Only limited summary data is available for this year.$7.79$2.10$5.69$7.87$7.74$0.13
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.82$2.25$5.56$4.54$4.05$0.48
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.87$2.85$5.03$3.83$3.54$0.28
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.03$3.34$4.70$2.84$3.56$0.72
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.25$2.79$5.46$4.13$4.04$0.08
2018Summary only. Only limited summary data is available for this year.$8.44$3.03$5.41$4.07$4.35$0.28
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.80$3.14$5.66$4.08$4.22$0.14
2016Summary only. Only limited summary data is available for this year.$9.08$3.28$5.81$3.89$3.93$0.05
2015Summary only. Only limited summary data is available for this year.$9.27$3.42$5.85$3.85$3.94$0.09
2014Summary only. Only limited summary data is available for this year.$9.47$3.52$5.95$3.89$4.10$0.21
2013Detailed filing. Detailed filing data is available for this year.$9.83$3.67$6.16$3.85$3.79$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.90$3.80$6.10$3.87
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.1$3.98$6.15$3.94
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.6$4.24$6.35$4.02
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Jun 26, 2023
Return Version
2022v5.0
Gross Receipts
$4,710,163
Mission and Program Overview

Mission

To be a community cornerstone that puts christian principles into practice through programs that build healthy spirit, mind, and body for all. The summerville family ymca is a membership of people who are given the opportunity to enhance their daily lives through programs and service that instill the values of caring, honesty, respect, responsibility, and faith. Our purpose is to offer these services to both members and non-members at an affordable cost and enable them to be role models in the community we serve. The ymca instills a holistic health initiative that enables people to fulfill an active lifestyle at their own pace, while encouraging them to develop a strong affirmation for social values. The summerville family ymca does offer programs and opportunities for the whole family in a safe and caring environment. We currently support three facilities that include our downtown summerville location, our oakbrook location, and our newest addition, the ymca at the ponds.

To build strong kids, strong families, and strong communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$6,673,633$6,477,499▼ $196,134
Savings and Temporary Cash Investments$734,301$734,584▲ $283
Cash and Non-Interest-Bearing Accounts$323,406$337,137▲ $13,731
Pledges and Grants Receivable$73,519$166,557▲ $93,038
Prepaid Expenses and Deferred Charges$68,961$78,825▲ $9,864
Total Assets$7,873,820$7,816,777▼ $57,043
Other Assets Total$0$22,175▲ $22,175
Liabilities
Tax Exempt Bond Liabilities$1,926,141$1,722,163▼ $203,978
Deferred Revenue$263,838$318,951▲ $55,113
Accounts Payable and Accrued Expenses$175,114$175,206▲ $92
Other Liabilities$480,585$36,384▼ $444,201
Total Liabilities$2,845,678$2,252,704▼ $592,974
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,979,518$5,485,345▲ $505,827
Net Assets With Donor Restrictions$48,624$78,728▲ $30,104
Total Net Assets Fund Balance$5,028,142$5,564,073▲ $535,931
Total Liabilities and Net Assets / Fund Balance$7,873,820$7,816,777▼ $57,043

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,476,385$4,720,989$8,197,374
Equipment$827,622$1,123,925$1,951,547
Land$1,460,500-$1,460,500
Leasehold Improvements$512,805$696,397$1,209,202
Other Land Buildings$200,187$236,448$436,635
Compensation and Service Providers
Top Officer Pay52nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joseph DebneyCEOFT$102,691$7,607$110,298
Catherine BlackCFOFT$69,431$11,461$80,892

Board Members and Trustees

NameTitle
Frankie StaropoliVice Chair
Chris AckermanBoard Member
Greg JonesBoard Member
Jamie TouchberryBoard Member
Jennifer ParvinBoard Member
Lisa TupperBoard Member
Marianne WeinsteinBoard Member
Mark WimberlyBoard Member
Nelson AkwariBoard Member
Penny MerrimanBoard Member
Steve SmithBoard Member
Tim KennedyBoard Member
Charles HudgensCVO
John NydeggerPast CVO
Sherry EnsleySecretary
Tim HudsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$789,190
Program Service Revenue
$3,559,228
Investment Income
$1,085
Other Revenue
$187,565
All Other Contributions
$299,572
Change in Net Assets
$482,459

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,537,068
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-6,426
Total Revenue per Audited Statements
$4,530,642
Total Revenue per Form 990
$4,537,068
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,284,036
Other Expenses$1,770,573
Total Fundraising Expense$128,968
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,563,630$51,093$73,075$1,687,798
Occupancy$473,161$13,750-$486,911
Depreciation Depletion$373,983$10,320-$384,303
Office Expenses$140,851$119,310$3,443$263,604
Other Employee Benefits$179,605$26,650$7,129$213,384
Current Officers, Directors, Trustees, and Key Employees$51,637$94,667$25,818$172,122
Fees for Services Other$124,570$34,783$900$160,253
Payroll Taxes$125,716$9,011$7,875$142,602
Insurance$101,970$7,867$2,193$112,030
Information Technology$62,708$20,761$2,227$85,696
Interest$71,680$17-$71,697
Pension Plan Contributions$56,371$11,515$244$68,130
Payments to Affiliates$59,965$1,842-$61,807
Conferences and Meetings$29,101$997$2,010$32,108
Other Expenses$10,154$1,020$795$10,949
Travel$17$423$3,259$3,699
Advertising$1,068$782-$1,850
Total Functional Expenses$3,520,453$405,188$128,968$4,054,609

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,054,609
Total Expenses per Form 990$4,054,609
Total Expenses per Audited Statements$3,994,711
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$-59,898
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$336,465
Fundraising Direct Expenses$164,727
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Flowertown Festival$404,315$336,465$149,359$187,106
Total Events$404,315$336,465$164,727$171,738
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Jillian LewellynFamily Relationship With CEOWagesNo$56,317
Jana DebneyFamily Relationship With CEOEmployee CompensationNo$21,268
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Capital Lease Obligation$36,384

Bond Issues

BondIssuerIssuedIssue PricePurpose
ASouth Carolina Jobs-economic Development Authority2014-04-01$3,280,000Current refund prior issue

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$3,280,000$3,280,000$1,767,837-

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
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
Yes
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, Section B, Line 11B

“The return was prepared by an independent accounting firm with assistance from management. A copy of the form 990 was sent to all members of the board through e-mail. A read receipt is requested on the e-mail to assure the email is received by all board members, and that they are allowed the opportunity to approve the tax return before it is filed.”

Form 990, Part VI, Section B, Line 12C

“Each director, principal officer and member of a committee with governing board delegated powers shall annually sign a statement which affirms such person: (1)has received a copy of the conflicts of interest policy, (2) has read and understands the policy, (3) has agreed to comply with the policy, and (4) understands the organization is charitable and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes.”

Form 990, Part VI, Section B, Line 15

“The organization has a salary administration plan in place based on guidance from y national. Its plan is updated on an annual basis. The compensation is approved by the board and compensation committee.”

Form 990, Part VI, Section C, Line 19

“The organization makes the governing documents, financial statements, conflict of interest policy, and 990 tax return available upon request at the administration offices. The 990 tax return is also available on www.guidestar.org.”

Filing and Contact Details

Filer

Filer Name
SUMMERVILLE FAMILY YOUNG MEN'S CHRISTIAN
EIN
57-0643100
Phone
8438719622
Address
140 SOUTH CEDAR ST, SUMMERVILLE, SC 29483
Doing Business As
Summerville Family Ymca

Signing Officer

Name
Joseph Debney
Title
CEO
Phone
8438719622
Signed
2023-06-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joseph Debney
Formed
1976
Legal Domicile
Sc
Voting Board Members
16
Independent Board Members
16
Employees
294
Volunteers
215

Preparer

Firm
Forvis Llp
Address
133 EAST FIRST NORTH STREET SUITE 8, SUMMERVILLE, SC 29483
Preparer
Jeremy Naess
Phone
8439379710
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Change in value of interest rate swap 68,266.”

Form 990, Part XII, Line 2C

“The process has not changed from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“The organization is exempt from federal income taxes under section 501(c)(3) of the internal revenue code; accordingly, the accompanying financial statements do not reflect a provision or liability for federal and state income taxes. The organization has determined that it does not have any material unrecognized tax benefits or obligations as of december 31, 2022.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Cost of goods sold included in revenue 8,368.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Cost of goods sold included in revenue 8,368. Change in value of interest rate swap -68,266.”

Raw XML AppendixShowing 400 of 661 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.

Path#Value
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IRS990/ActivityOrMissionDesc0TO BUILD STRONG KIDS, STRONG FAMILIES, AND STRONG COMMUNITIES.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt0782
IRS990/AdvertisingGrp/ProgramServicesAmt01068
IRS990/AdvertisingGrp/TotalAmt01850
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IRS990/Desc0WELLNESS CENTER - HEALTH AND WELL-BEING FOR ALL AT A TIME WHEN GREATER THAN 50% OF ADULTS AND 15% OF CHILDREN ARE CLASSIFIED AS OBESE. THE YMCA PROVIDES PEOPLE WITH THE ENVIRONMENT AND SUPPORTIVE RELATIONSHIPS THEY NEED IN ORDER TO PURSUE AND ACHIEVE A HEALTHIER LIFESTYLE. THIS FACILITY INCLUDES A STATE OF THE ART FITNESS CENTER OFFERING PERSONAL TRAINING, FITNESS CLASSES, AN INDOOR EXERCISE POOL, KID ZONES FOR HEALTHY PLAY, CHILDWATCH, TEEN/ PRE-TEEN FITNESS CLASSES, AND A BASKETBALL GYMNASIUM WITH PROGRAMS FOR ADULTS, CHILDREN, AND FAMILIES.
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IRS990/Form990PartVIISectionAGrp/PersonNm3FRANKIE STAROPOLI
IRS990/Form990PartVIISectionAGrp/PersonNm4TIM HUDSON
IRS990/Form990PartVIISectionAGrp/PersonNm5SHERRY ENSLEY
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IRS990/Form990PartVIISectionAGrp/PersonNm10TIM KENNEDY
IRS990/Form990PartVIISectionAGrp/PersonNm11MARK WIMBERLY
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IRS990/Form990PartVIISectionAGrp/PersonNm13STEVE SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm14LISA TUPPER
IRS990/Form990PartVIISectionAGrp/PersonNm15JAMIE TOUCHBERRY
IRS990/Form990PartVIISectionAGrp/PersonNm16MARIANNE WEINSTEIN
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IRS990/MissionDesc0TO BE A COMMUNITY CORNERSTONE THAT PUTS CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND, AND BODY FOR ALL. THE SUMMERVILLE FAMILY YMCA IS A MEMBERSHIP OF PEOPLE WHO ARE GIVEN THE OPPORTUNITY TO ENHANCE THEIR DAILY LIVES THROUGH PROGRAMS AND SERVICE THAT INSTILL THE VALUES OF CARING, HONESTY, RESPECT, RESPONSIBILITY, AND FAITH. OUR PURPOSE IS TO OFFER THESE SERVICES TO BOTH MEMBERS AND NON-MEMBERS AT AN AFFORDABLE COST AND ENABLE THEM TO BE ROLE MODELS IN THE COMMUNITY WE SERVE. THE YMCA INSTILLS A HOLISTIC HEALTH INITIATIVE THAT ENABLES PEOPLE TO FULFILL AN ACTIVE LIFESTYLE AT THEIR OWN PACE, WHILE ENCOURAGING THEM TO DEVELOP A STRONG AFFIRMATION FOR SOCIAL VALUES. THE SUMMERVILLE FAMILY YMCA DOES OFFER PROGRAMS AND OPPORTUNITIES FOR THE WHOLE FAMILY IN A SAFE AND CARING ENVIRONMENT. WE CURRENTLY SUPPORT THREE FACILITIES THAT INCLUDE OUR DOWNTOWN SUMMERVILLE LOCATION, OUR OAKBROOK LOCATION, AND OUR NEWEST ADDITION, THE YMCA AT THE PONDS.
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IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1YOUTH/ADULT SPORTS
IRS990/ProgramServiceRevenueGrp/Desc2CAMPS
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IRS990/ProgSrvcAccomActy2Grp/Desc0CHILD CARE AND SUMMER CAMP - THH YMCA HELPS YOUNG PEOPLE DEEPEN POSITIVE VALUES, THEIR COMMITMENT TO SERVICE AND THEIR MOTIVATION TO LEARN. WITH AN INCREASING NUMBER OF DUAL INCOME AND SINGLE PARENT FAMILIES, THE YMCA PROVIDES THE CHILDREN OF OUR COMMUNITY (KINDERGARTEN THROUGH MIDDLE SCHOOL) A SAFE ENVIRONMENT THROUGH AFTERSCHOOL PROGRAMS AND SUMMER DAY CAMPS IN WHICH TO THRIVE WHILE ALLOWING PARENTS PEACE OF MIND WHILE AT WORK TO SUPPORT THEIR FAMILIES.
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