Civic Intelligence

Cleveland County Family YMCA Inc

EIN 58-2016066 • 501(c)3 • Shelby, NC

Profile

To put Christian principles into practice through programs and services that build a healthy spirit, mind and body for all.

PO Box 2272Shelby, NC 28151

www.ccymca.com

Siviq Scores

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

Liabilities / Assets

67th percentile

0.36x

Higher debt load relative to assets than 67% of similar nonprofits.

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

Liabilities / Revenue

80th percentile

0.96x

Higher debt load relative to revenue than 80% of similar nonprofits.

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

Net Margin

29th percentile

-2.5%

Higher net margin than 29% of similar nonprofits.

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

Top Officer Pay

47th percentile

$176,954

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

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

Asset Growth

31st percentile

-0.6%

Faster asset growth than 31% of similar nonprofits.

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

Revenue Growth

17th percentile

-13%

Faster revenue growth than 17% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets67th percentile

Assets

Down

$17,243,240

Down $108,088 (-0.6%) from 2023

Liabilities

Down

$6,130,177

Down $328,501 (-5.1%) from 2023

Net Assets

Up

$11,113,063

Up $220,413 (+2.0%) from 2023

Operations
Liabilities / Revenue80th percentileNet Margin29th percentile

Revenue

Down

$6,391,810

Down $930,807 (-13%) from 2023

Expenses

Up

$6,554,094

Up $605,602 (+10%) from 2023

Net Income

Down

-$162,284

Down $1,536,409 (-112%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth31st percentile

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

$20M$15M$10M$5.0M$0Assets 2010: $17,952,428Liabilities 2010: $11,350,906Net Assets 2010: $6,601,5222010Assets 2011: $17,326,599Liabilities 2011: $11,116,007Net Assets 2011: $6,210,5922011Assets 2012: $16,228,267Liabilities 2012: $10,673,997Net Assets 2012: $5,554,2702012Assets 2013: $19,254,404Liabilities 2013: $10,331,815Net Assets 2013: $8,922,5892013Assets 2014: $18,434,265Liabilities 2014: $9,748,113Net Assets 2014: $8,686,1522014Assets 2015: $17,711,798Liabilities 2015: $9,400,594Net Assets 2015: $8,311,2042015Assets 2016: $17,202,859Liabilities 2016: $9,033,746Net Assets 2016: $8,169,1132016Assets 2017: $16,735,093Liabilities 2017: $8,602,272Net Assets 2017: $8,132,8212017Assets 2018: $16,040,262Liabilities 2018: $8,085,201Net Assets 2018: $7,955,0612018Assets 2019: $15,871,030Liabilities 2019: $8,063,875Net Assets 2019: $7,807,1552019Assets 2020: $15,713,671Liabilities 2020: $7,544,072Net Assets 2020: $8,169,5992020Assets 2021: $16,549,563Liabilities 2021: $7,455,589Net Assets 2021: $9,093,9742021Assets 2022: $16,750,109Liabilities 2022: $7,739,369Net Assets 2022: $9,010,7402022Assets 2023: $17,351,328Liabilities 2023: $6,458,678Net Assets 2023: $10,892,6502023Assets 2024: $17,243,240Liabilities 2024: $6,130,177Net Assets 2024: $11,113,0632024

Highlighted filing

2024

Assets$17,243,240
Liabilities$6,130,177
Net Assets$11,113,063
Open 2024 Filing

Operations Trend

Revenue Growth17th percentile

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

$10M$5.0M$0-$5.0MExpenses 2010: $5,134,3622010Expenses 2011: $4,905,9222011Expenses 2012: $4,902,9912012Revenue 2013: $7,823,754Expenses 2013: $4,829,686Net Income 2013: $2,994,0682013Revenue 2014: $4,592,037Expenses 2014: $5,050,829Net Income 2014: -$458,7922014Revenue 2015: $4,900,534Expenses 2015: $5,154,860Net Income 2015: -$254,3262015Revenue 2016: $5,176,284Expenses 2016: $5,434,446Net Income 2016: -$258,1622016Revenue 2017: $5,095,674Expenses 2017: $5,472,911Net Income 2017: -$377,2372017Revenue 2018: $5,416,894Expenses 2018: $5,514,348Net Income 2018: -$97,4542018Revenue 2019: $5,031,647Expenses 2019: $5,560,191Net Income 2019: -$528,5442019Revenue 2020: $4,534,245Expenses 2020: $4,441,142Net Income 2020: $93,1032020Revenue 2021: $5,509,175Expenses 2021: $4,846,004Net Income 2021: $663,1712021Revenue 2022: $6,055,591Expenses 2022: $5,554,767Net Income 2022: $500,8242022Revenue 2023: $7,322,617Expenses 2023: $5,948,492Net Income 2023: $1,374,1252023Revenue 2024: $6,391,810Expenses 2024: $6,554,094Net Income 2024: -$162,2842024

Highlighted filing

2024

Revenue$6,391,810
Expenses$6,554,094
Net Income-$162,284
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$17,243,240
Liabilities
$6,130,177
Net assets
$11,113,063
Revenue
$6,391,810
Expenses
$6,554,094
Net income
-$162,284
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$17.2$6.13$11.1$6.39$6.55$0.16
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.4$6.46$10.9$7.32$5.95$1.37
2022Detailed filing. Detailed filing data is available for this year.$16.8$7.74$9.01$6.06$5.55$0.50
2021Detailed filing. Detailed filing data is available for this year.$16.5$7.46$9.09$5.51$4.85$0.66
2020Detailed filing. Detailed filing data is available for this year.$15.7$7.54$8.17$4.53$4.44$0.09
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.9$8.06$7.81$5.03$5.56$0.53
2018Detailed filing. Detailed filing data is available for this year.$16.0$8.09$7.96$5.42$5.51$0.10
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.7$8.60$8.13$5.10$5.47$0.38
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.2$9.03$8.17$5.18$5.43$0.26
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.7$9.40$8.31$4.90$5.15$0.25
2014Detailed filing. Detailed filing data is available for this year.$18.4$9.75$8.69$4.59$5.05$0.46
2013Detailed filing. Detailed filing data is available for this year.$19.3$10.3$8.92$7.82$4.83$2.99
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.2$10.7$5.55$4.90
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.3$11.1$6.21$4.91
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.0$11.4$6.60$5.13
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 30, 2025
Return Version
2024v5.2
Gross Receipts
$6,395,066
Mission and Program Overview

Mission

To put Christian principles into practice through programs and services that build a healthy spirit, mind and body for all.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$11,349,025$11,994,191▲ $645,166
Investments in Publicly Traded Securities$4,088,614$3,646,894▼ $441,720
Pledges and Grants Receivable$891,789$707,677▼ $184,112
Cash and Non-Interest-Bearing Accounts$727,633$683,163▼ $44,470
Other Notes and Loans Receivable, Net$50,000$0▼ $50,000
Accounts Receivable$32,635$38,521▲ $5,886
Inventories for Sale or Use$35,095$34,277▼ $818
Prepaid Expenses and Deferred Charges$5,131$5,131→ $0
Savings and Temporary Cash Investments-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Total Assets$17,351,328$17,243,240▼ $108,088
Other Assets Total$171,406$133,386▼ $38,020
Liabilities
Tax Exempt Bond Liabilities$5,879,150$5,404,409▼ $474,741
Mortgage Notes Payable Secured by Investment Property$197,055$344,859▲ $147,804
Accounts Payable and Accrued Expenses$123,585$189,866▲ $66,281
Other Liabilities$153,339$164,161▲ $10,822
Deferred Revenue$105,549$26,882▼ $78,667
Total Liabilities$6,458,678$6,130,177▼ $328,501
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$10,066,038$10,410,991▲ $344,953
Net Assets With Donor Restrictions$826,612$702,072▼ $124,540
Total Net Assets Fund Balance$10,892,650$11,113,063▲ $220,413
Total Liabilities and Net Assets / Fund Balance$17,351,328$17,243,240▼ $108,088

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,795,297$12,041,690$14,836,987
Equipment$4,891,829-$4,891,829
Land$2,083,140-$2,083,140
Leasehold Improvements$1,710,466-$1,710,466
Other Land Buildings$513,459-$513,459
Compensation and Service Providers
Top Officer Pay47th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cameron CorderCEOFT$148,285$28,669$176,954

Board Members and Trustees

NameTitle
Emily YeltonChair
Scoot DixonPast Chair
David MillerPlanning Chair
Jeff LedfordVice Chair
Alan NormanDirector
Alex RobertsDirector
Artie HubbardDirector
Bob BullockDirector
Bruce MackDirector
Chris CheneyDirector
Damon ScottDirector
David WhiteDirector
Dee HuntDirector
Emily AreyDirector
Justin BohelerDirector
Katie VarnadoeDirector
KendalynCraverDirector
Kimery CrowderDirector
Mary AccorDirector
Patti McMurryDirector
Sarah DegnanDirector
Tee BurtonDirector
Tiffany CrankDirector
Tiffany HansenDirector
Veronica Poole AdamsDirector
Kevin OsborneVP/Exec. Director
Sallie CraigTreasurer
Alan McWhirterVP of Finance
Revenue and Support

Revenue Composition

Contributions and Grants
$872,942
Program Service Revenue
$4,723,839
Investment Income
$23,762
Other Revenue
$771,267
All Other Contributions
$859,142
Change in Net Assets
$-162,284

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,366,472
Revenue Not Reported on Financial Statements
$25,338
Revenue Not Reported on Form 990
$382,697
Other Revenue Adjustments
$-3,257
Total Revenue per Audited Statements
$6,749,169
Total Revenue per Form 990
$6,391,810
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,351,258
Salaries, Compensation, and Employee Benefits$3,202,836
Total Fundraising Expense$128,321
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,247,326$242,648$45,068$2,535,042
Depreciation Depletion$743,922$6,379$225$750,526
Occupancy$731,001$6,269$224$737,494
Fees for Services Other$317,478-$22,415$339,893
Other Employee Benefits$219,316$42,272$8,567$270,155
Payroll Taxes$198,971$18,362$3,352$220,685
All Other Expenses$132,460$20,349$28,216$181,025
Current Officers, Directors, Trustees, and Key Employees$155,720$17,695$3,539$176,954
Insurance$141,841$1,216$43$143,100
Other Expenses$103,741$9,413$12,733$113,154
Conferences and Meetings$39,823$12,968$420$53,211
Fees for Service Investment Mgmnt Fees-$28,595-$28,595
Total Functional Expenses$6,012,085$413,688$128,321$6,554,094

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$6,554,094
Expenses per Audited Statements$6,528,756
Total Expenses per Audited Statements$6,528,756
Expenses Not Reported on Financial Statements$25,338
Other Expense Adjustments$-3,257
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$21,427
Fundraising Direct Expenses$3,256
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Turkey Trot$35,227$21,427$3,256$18,171
Total Events$35,227$21,427$3,256$18,171
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Capital lease$153,633
Accrued Interest$10,528

Bond Issues

BondIssuerIssuedIssue PricePurpose
APublic Finance Authority2019-12-17$7,849,000Refinance Bonds issued 6/19/07

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$7,849,000$7,692,020-$156,980

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
Yes
Corrective action procedures
Yes
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
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, Section A, Line 6

“Members”

Form 990, Part VI, Section B, Line 11B

“Audit Committee will review the 990 before submission.”

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

“Reviewed annually and signed”

Form 990, Part VI, Section B, Line 15A

“CEO has a review annually by the board which recommends salary or increases in salary.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Cleveland County Family YMCA Inc
EIN
58-2016066
Phone
7044849622
Address
PO Box 2272, Shelby, NC 28151

Signing Officer

Name
Alan McWhirter
Title
CFO
Signed
2025-06-30
Discuss with paid preparer
Yes

Organization Details

Formed
1992
Legal Domicile
Nc
Voting Board Members
26
Independent Board Members
26
Employees
489
Volunteers
1,500

Preparer

Firm
Foard and Company PA
Address
1347 Harding Place, Charlotte, NC 28204
Preparer
Terry W Lancaster
Phone
7043721515
Raw XML AppendixShowing 400 of 778 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/Desc0Putting Christian principles into practice through programs designed for people of all ages, abilities, faiths, ethnic groups and incomes. Cleveland County Family YMCA offers a welcoming atmosphere where participants feel comfortable and receive the support they need to improve their physical, mental, and spiritual health. The Cleveland County Family YMCA programs help develop self-esteem and self-confidence, building lasting relationships, and increased civic engagement. Services are offered at affordable fees for the community at large, with financial assistance available for those who cannot afford the full fee.
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