Civic Intelligence

Union County YMCA

990 • Fiscal year 2017 • EIN 57-0832992

Jan 01, 2017 to Dec 31, 2017 • Filed on Aug 02, 2018

106 Lakeside DriveUnion, SC 29379

(864) 427-0668

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

94th percentile

0.99x

Higher debt load relative to assets than 94% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

79th percentile

0.07x

Higher debt load relative to revenue than 79% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

35th percentile

-2.3%

Higher net margin than 35% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

94th percentile

$57,750

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 11.6% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

23rd percentile

-16%

Faster asset growth than 23% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

41st percentile

-4.2%

Faster revenue growth than 41% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$33,360

Down $6,214 (-16%) from 2016

Net Assets

Down

$495

Down $11,524 (-96%) from 2016

Liabilities

Up

$32,865

Up $5,310 (+19%) from 2016

Revenue

Down

$496,984

Down $21,723 (-4.2%) from 2016

Expenses

Down

$508,508

Down $15,410 (-2.9%) from 2016

Net Income

Down

-$11,524

Down $6,313 (-121%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$400K$300K$200K$100K$0Assets 2010: $101,582Liabilities 2010: $36,014Net Assets 2010: $65,5682010Assets 2011: $78,467Liabilities 2011: $32,499Net Assets 2011: $45,9682011Assets 2012: $67,194Liabilities 2012: $9,943Net Assets 2012: $57,2512012Assets 2013: $75,597Liabilities 2013: $35,779Net Assets 2013: $39,8182013Assets 2014: $49,110Liabilities 2014: $24,321Net Assets 2014: $24,7892014Assets 2015: $22,189Liabilities 2015: $4,959Net Assets 2015: $17,2302015Assets 2016: $39,574Liabilities 2016: $27,555Net Assets 2016: $12,0192016Assets 2017: $33,360Liabilities 2017: $32,865Net Assets 2017: $4952017Assets 2018: $81,417Liabilities 2018: $10,304Net Assets 2018: $71,1132018Assets 2019: $165,292Liabilities 2019: $4,832Net Assets 2019: $160,4602019Assets 2020: $262,283Liabilities 2020: $8,077Net Assets 2020: $254,2062020Assets 2021: $362,127Liabilities 2021: $6,247Net Assets 2021: $355,8802021Assets 2022: $357,285Liabilities 2022: $10,307Net Assets 2022: $346,9782022Assets 2023: $312,275Liabilities 2023: $8,319Net Assets 2023: $303,9562023Assets 2024: $288,632Liabilities 2024: $4,898Net Assets 2024: $283,7342024

Highlighted filing

2017

Assets$33,360
Liabilities$32,865
Net Assets$495

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$800K$600K$400K$200K$0-$200KExpenses 2010: $473,2092010Expenses 2011: $462,9212011Expenses 2012: $469,1842012Revenue 2013: $474,155Expenses 2013: $491,588Net Income 2013: -$17,4332013Revenue 2014: $477,826Expenses 2014: $492,855Net Income 2014: -$15,0292014Revenue 2015: $493,143Expenses 2015: $500,702Net Income 2015: -$7,5592015Revenue 2016: $518,707Expenses 2016: $523,918Net Income 2016: -$5,2112016Revenue 2017: $496,984Expenses 2017: $508,508Net Income 2017: -$11,5242017Revenue 2018: $499,654Expenses 2018: $429,036Net Income 2018: $70,6182018Revenue 2019: $546,850Expenses 2019: $457,503Net Income 2019: $89,3472019Revenue 2020: $514,395Expenses 2020: $434,126Net Income 2020: $80,2692020Revenue 2021: $602,890Expenses 2021: $501,216Net Income 2021: $101,6742021Revenue 2022: $605,483Expenses 2022: $614,385Net Income 2022: -$8,9022022Revenue 2023: $550,158Expenses 2023: $597,683Net Income 2023: -$47,5252023Revenue 2024: $620,297Expenses 2024: $640,519Net Income 2024: -$20,2222024

Highlighted filing

2017

Revenue$496,984
Expenses$508,508
Net Income-$11,524
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Aug 2, 2018
Return Version
2017v2.2
Gross Receipts
$496,984
Mission and Program Overview

Mission

Help members and local residents develop christian personalities and to aid in building a christian society through improvement of physical, mental, social, moral and educational conditions of persons who participate in ymca programs and the community served by this organization.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$36,650$31,588▼ $5,062
Cash and Non-Interest-Bearing Accounts$2,923$1,772▼ $1,151
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$39,574$33,360▼ $6,214
Other Assets Total$1$0▼ $1
Liabilities
Other Liabilities$24,916$29,784▲ $4,868
Accounts Payable and Accrued Expenses$2,639$3,081▲ $442
Total Liabilities$27,555$32,865▲ $5,310
Net Assets / Fund Balance
Unrestricted Net Assets$12,019$495▼ $11,524
Total Net Assets Fund Balance$12,019$495▼ $11,524
Total Liabilities and Net Assets / Fund Balance$39,574$33,360▼ $6,214

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$7,588$384,978$392,566
Buildings-$126,382$126,382
Land$24,000-$24,000
Leasehold Improvements-$9,560$9,560
Equipment-$6,500$6,500
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Scott SandorCEOFT$57,750$57,750

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$151,920
Program Service Revenue
$330,516
Investment Income
$0
Other Revenue
$14,548
All Other Contributions
$29,607
Change in Net Assets
$-11,524
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$281,594
Other Expenses$226,914
Total Fundraising Expense$8,586
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$164,091$15,828$2,794$182,713
Current Officers, Directors, Trustees, and Key Employees$43,313$12,272$2,165$57,750
Occupancy$46,820$8,104-$54,924
Insurance$16,608$2,402$161$19,171
Payroll Taxes$16,414$2,194$549$19,157
Fees for Services Other$9,167$5,656$998$15,821
Other Employee Benefits$10,966$2,404$704$14,074
Payments to Affiliates-$8,543-$8,543
Pension Plan Contributions$5,617$1,909$374$7,900
Depreciation Depletion$4,557$506-$5,063
Travel$3,122$781-$3,903
Conferences and Meetings$721$2,165-$2,886
Other Expenses$1,920$209$609$2,129
All Other Expenses$709$1,368-$2,077
Interest$1,021$1,021-$2,042
Fees for Services Accounting-$680$120$800
Total Functional Expenses$431,749$68,173$8,586$508,508
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Line$29,784
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
No
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: Form 990 Review Process

Available at board meeting

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Communication to employees and board members.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Committee of board members review nad comparison to standard.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Union County Ymca
EIN
57-0832992
Phone
8644270668
Address
106 LAKESIDE DRIVE, UNION, SC 29379

Signing Officer

Name
April Hall
Title
CEO
Signed
2018-08-02
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
Sc
Voting Board Members
12
Independent Board Members
12
Employees
61

Preparer

Firm
M Brown Fant Jr Pa
Address
PO Box 298, Union, SC 29379-0298
Preparer
Marion B Fant Jr
Phone
8644271276
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IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0216391
IRS990/PYOtherRevenueAmt08919
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IRS990/PYRevenuesLessExpensesAmt0-5211
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IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
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IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt082251
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IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
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IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
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IRS990ScheduleA/Total509Grp/TotalAmt02460815
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02460828
IRS990/ScheduleBRequiredInd0false
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.89$0.05$2.84$6.20$6.41$0.20
2023Detailed filing. Detailed filing data is available for this year.$3.12$0.08$3.04$5.50$5.98$0.48
2022Detailed filing. Detailed filing data is available for this year.$3.57$0.10$3.47$6.05$6.14$0.09
2021Detailed filing. Detailed filing data is available for this year.$3.62$0.06$3.56$6.03$5.01$1.02
2020Detailed filing. Detailed filing data is available for this year.$2.62$0.08$2.54$5.14$4.34$0.80
2019Detailed filing. Detailed filing data is available for this year.$1.65$0.05$1.60$5.47$4.58$0.89
2018Detailed filing. Detailed filing data is available for this year.$0.81$0.10$0.71$5.00$4.29$0.71
2017Detailed filing. Detailed filing data is available for this year.$0.33$0.33$0.00$4.97$5.09$0.12
2016Detailed filing. Detailed filing data is available for this year.$0.40$0.28$0.12$5.19$5.24$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.22$0.05$0.17$4.93$5.01$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.49$0.24$0.25$4.78$4.93$0.15
2013Detailed filing. Detailed filing data is available for this year.$0.76$0.36$0.40$4.74$4.92$0.17
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.67$0.10$0.57$4.69
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.78$0.32$0.46$4.63
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$0.36$0.66$4.73