Civic Intelligence

Georgia Mountains Young Mens Christian Association Inc.

990 • Fiscal year 2017 • EIN 58-2203268

Jan 01, 2017 to Dec 31, 2017 • Filed on May 18, 2018

2455 Howard RoadGainesville, GA 30501

(770) 297-9622

Siviq Scores

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

Liabilities / Assets

56th percentile

0.27x

Higher debt load relative to assets than 56% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Liabilities / Revenue

78th percentile

0.94x

Higher debt load relative to revenue than 78% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Net Margin

30th percentile

-1.2%

Higher net margin than 30% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Top Officer Pay

29th percentile

$119,647

Higher top officer pay than 29% of similar nonprofits.

Top officer pay equals 3.6% of source-year revenue.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Asset Growth

21st percentile

-2.5%

Faster asset growth than 21% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Revenue Growth

8th percentile

-28%

Faster revenue growth than 8% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Assets

Down

$11,438,970

Down $288,565 (-2.5%) from 2016

Net Assets

Down

$8,327,811

Down $78,606 (-0.9%) from 2016

Liabilities

Down

$3,111,159

Down $209,959 (-6.3%) from 2016

Revenue

Down

$3,320,092

Down $1,265,564 (-28%) from 2016

Expenses

Down

$3,361,448

Down $236,925 (-6.6%) from 2016

Net Income

Down

-$41,356

Down $1,028,639 (-104%) from 2016

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2010: $12,035,669Liabilities 2010: $10,009,233Net Assets 2010: $2,026,4362010Assets 2011: $11,511,456Liabilities 2011: $10,460,165Net Assets 2011: $1,051,2912011Assets 2012: $11,750,526Liabilities 2012: $4,349,198Net Assets 2012: $7,401,3282012Assets 2013: $11,971,403Liabilities 2013: $4,452,885Net Assets 2013: $7,518,5182013Assets 2014: $11,501,572Liabilities 2014: $4,188,304Net Assets 2014: $7,313,2682014Assets 2015: $11,221,736Liabilities 2015: $3,802,602Net Assets 2015: $7,419,1342015Assets 2016: $11,727,535Liabilities 2016: $3,321,118Net Assets 2016: $8,406,4172016Assets 2017: $11,438,970Liabilities 2017: $3,111,159Net Assets 2017: $8,327,8112017Assets 2018: $11,259,780Liabilities 2018: $2,935,921Net Assets 2018: $8,323,8592018Assets 2019: $11,251,727Liabilities 2019: $2,744,881Net Assets 2019: $8,506,8462019Assets 2020: $11,878,175Liabilities 2020: $3,438,086Net Assets 2020: $8,440,0892020Assets 2021: $12,316,247Liabilities 2021: $3,335,221Net Assets 2021: $8,981,0262021Assets 2022: $12,732,467Liabilities 2022: $3,009,979Net Assets 2022: $9,722,4882022Assets 2023: $12,702,199Liabilities 2023: $2,793,149Net Assets 2023: $9,909,0502023Assets 2024: $12,300,832Liabilities 2024: $2,510,872Net Assets 2024: $9,789,9602024

Highlighted filing

2017

Assets$11,438,970
Liabilities$3,111,159
Net Assets$8,327,811

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $5,559,1942010Expenses 2011: $6,366,0182011Expenses 2012: $5,338,5582012Revenue 2013: $4,702,098Expenses 2013: $4,584,908Net Income 2013: $117,1902013Revenue 2014: $3,678,816Expenses 2014: $3,683,280Net Income 2014: -$4,4642014Revenue 2015: $3,720,379Expenses 2015: $3,614,513Net Income 2015: $105,8662015Revenue 2016: $4,585,656Expenses 2016: $3,598,373Net Income 2016: $987,2832016Revenue 2017: $3,320,092Expenses 2017: $3,361,448Net Income 2017: -$41,3562017Revenue 2018: $3,489,012Expenses 2018: $3,476,534Net Income 2018: $12,4782018Revenue 2019: $3,670,194Expenses 2019: $3,504,138Net Income 2019: $166,0562019Revenue 2020: $3,451,172Expenses 2020: $3,132,656Net Income 2020: $318,5162020Revenue 2021: $4,415,080Expenses 2021: $3,608,285Net Income 2021: $806,7952021Revenue 2022: $5,632,261Expenses 2022: $4,324,318Net Income 2022: $1,307,9432022Revenue 2023: $4,923,003Expenses 2023: $4,551,206Net Income 2023: $371,7972023Revenue 2024: $4,520,152Expenses 2024: $4,652,342Net Income 2024: -$132,1902024

Highlighted filing

2017

Revenue$3,320,092
Expenses$3,361,448
Net Income-$41,356
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 18, 2018
Return Version
2017v2.3
Gross Receipts
$3,320,092
Mission and Program Overview

Mission

We believe that to bring about meaningful change in individuals and communities, we must be focused and accountable. At the y, we measure the success of our cause by how well we engage communities in our three areas of focus. The y is a cause-driven organization that is for youth development, for healthy living and for social responsibility. That's because a strong community can only be achieved when we invest in our kids, our health and our neighbors.

To put christian principles into practice through programs, services, and relationships that build healthy spirit, mind and body for all

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$8,667,697$8,706,003▲ $38,306
Pledges and Grants Receivable$1,752,446$1,575,843▼ $176,603
Savings and Temporary Cash Investments-$646,033-
Investments Program Related$275,000$215,000▼ $60,000
Cash and Non-Interest-Bearing Accounts$1,006,419$179,878▼ $826,541
Investments in Publicly Traded Securities-$60,052-
Prepaid Expenses and Deferred Charges$10,062$44,320▲ $34,258
Accounts Receivable-$11,841-
Total Assets$11,727,535$11,438,970▼ $288,565
Other Assets Total$15,911--
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,112,062$2,936,185▼ $175,877
Accounts Payable and Accrued Expenses$102,034$119,999▲ $17,965
Other Liabilities$107,022--
Deferred Revenue-$54,975-
Total Liabilities$3,321,118$3,111,159▼ $209,959
Net Assets / Fund Balance
Unrestricted Net Assets$6,653,971$6,751,968▲ $97,997
Temporarily Rstr Net Assets$1,752,446$1,575,843▼ $176,603
Total Net Assets Fund Balance$8,406,417$8,327,811▼ $78,606
Total Liabilities and Net Assets / Fund Balance$11,727,535$11,438,970▼ $288,565

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,554,360$3,337,405$9,891,765
Land$2,000,000-$2,000,000
Equipment$151,642$991,814$1,143,456
Other Land Buildings$1$30,038$30,039
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Amy KienleCEO$103,829$15,818$119,647

Board Members and Trustees

NameTitle
Anthony DyeChair
Frank SimpsonChair Elect
Lee HemmerPast Chair
Bob IngramDirector
Brad BrownDirector
Brue EadesDirector
Chris HolliieldDirector
Chris MatthewsDirector
Dennis StocktonDirector
Don OrmsbeeDirector
Giovanna HoldenDirector
Jack MooreDirector
Jim WaltersDirector
Kevin WetzelDirector
Larry LykinsDirector
Richard OatesDirector
Stephanie WoodardDirector
TATE O'ROUKEDirector
Will PeeplesDirector
John WrightFinance Chai
Revenue and Support

Revenue Composition

Contributions and Grants
$171,684
Program Service Revenue
$3,108,063
Investment Income
$3,773
Other Revenue
$36,572
All Other Contributions
$171,684
Change in Net Assets
$-41,356

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,357,189
Revenue Not Reported on Financial Statements
$-37,097
Revenue Not Reported on Form 990
$1,513
Other Revenue Adjustments
$-37,097
Total Revenue per Audited Statements
$3,358,702
Total Revenue per Form 990
$3,320,092
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,847,011
Other Expenses$1,514,437
Total Fundraising Expense$132,942
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,314,650$210,457$72,018$1,597,125
Occupancy$326,565$46,857-$373,422
Depreciation Depletion$301,669$49,197-$350,866
Office Expenses$114,217$41,073$9,083$164,373
Payroll Taxes$104,934$16,798$5,748$127,480
Interest-$126,289-$126,289
Information Technology$80,393$24,251$3,627$108,271
Insurance$74,758$7,273$578$82,609
Other Employee Benefits$67,021$10,801$3,588$81,410
Fees for Services Other$44,095$29,127-$73,222
Fees for Services Accounting-$47,536-$47,536
Pension Plan Contributions$33,735$5,329$1,932$40,996
Conferences and Meetings$19,112$3,453$1,066$23,631
Travel$19,142$1,868$1,867$22,877
Advertising$9,641$894$1,461$11,996
Other Expenses$70,807$9,621$23,644$9,621
All Other Expenses$656$220-$876
Total Functional Expenses$2,581,395$647,111$132,942$3,361,448

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,363,114
Expenses per Audited Statements$3,361,448
Total Expenses per Form 990$3,361,448
Expenses Not Reported on Form 990$1,666
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Board MemberReal Estate CommissiNo$2,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
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, Page 6, Part VI, Line 11B

The return is reviewed by the ceo and cfo before it is submitted. In addition, a copy of the return is provided to each board member.

Form 990, Page 6, Part VI, Line 12C

Annually, the president of the association sends a copy of the conflict of interest policy and questionnaire to each director, officer, and selected employee. That individual must complete and sign the form and return it to the president.

Form 990, Page 6, Part VI, Line 15A

One of the key performance factors among best practices for human resources organizations is the monitoring, controlling, and administration of compensation policies, processes, and programs. In the georgia mountains ymca our compensation program, policies, and procedures are designed to ensure: competitive salaries provide equal pay for equal work without regard to sex, race, religion, or ethnic differences. Provide a structured jobs-grade system based analysis and best practices annual salary survey reviews and progressive regional salary analysis in providing direction on compensation planning, merit pool development, and job valuing. Consider cola impacts regarding any adjustments required based on cost of living, job market values, skills and technical job requirements on job changes and/or enhancements.

Form 990, Page 6, Part VI, Line 15B

In addition to our structured compensation practices, the georgia mountains ymca's compensation philosophy is a "pay for performance" policy. We continue to strive to reward top performers and to encourage improved performance and skills development in relevant areas and technical knowhow and skills. Job grades are established so that salary ranges reflect the job's value to the organization as well as to reflect impact of related work to the overall success of our orgnization. It should be noted that part of the compensation for full time employees are the benefits provided in such areas as health insurance, dental insurance, life insurance, vacation time, and personal paid time off for observed holidays. In addition, benefit dollars are provided to support learning and development for job and career growth. Key components to our process include: consistency in policy application timely surveys and salary reveiws on an annual basis job descriptions that fully reflect needed technical and professional skills as well as position value to the organization application of re-evaluation processes regarding job categories, and job families based on related impact and changing needs of our organization. Maintenance of an exempt and non-exempt, and executive job structures. Adherence to our "pay for performance" practices consistent rewards for advancement of relevant technical skills and the further development of associates recognition of external economic pressures that can and do impact our employees and the organization as a whole the values of fairness are the foundation of our pay philosophy coupled with strong adherence to consistency of best practices in administrating our "pay for performance" compensation plan

Form 990, Page 6, Part VI, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
GEORGIA MOUNTAINS YOUNG MEN'S
EIN
58-2203268
Phone
7702979622
Address
2455 HOWARD ROAD, GAINESVILLE, GA 30501
Doing Business As
Georgia Mountains Ymca

Signing Officer

Name
Amy Kienle
Title
CEO
Phone
7702979622
Signed
2018-05-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Amy Kienle
Formed
1996
Legal Domicile
Ga
Voting Board Members
20
Independent Board Members
20
Employees
527
Volunteers
300

Preparer

Firm
Blair C Diaz CPA Pc
Address
616 GREEN ST, GAINESVILLE, GA 30501
Preparer
Blair C Diaz
Phone
7705365500
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

We believe that to bring about meaningful change in individuals and communities, we must be focused and accountable. At the y, we measure the success of our cause by how well we engage communities in our three areas of focus. The y is a cause-driven organization that is for youth development, for healthy living and for social responsibility. That's because a strong community can only be achieved when we invest in our kids, our health and our neighbors.

Form 990, Page 2, Part III, Line 4C

Fund missions in our community matched over 170 passionate volunteers with opportunities to give back at the y engage with legislators through ymca state advocacy day to influence public policy around a range of social issues including child welfare, education and public health

Form 990, Page 5, Part V, Line 3B

Gross receipts for unrelated business income less than 1,000. No 990-t required.

Form 990, Part XI, Line 9

Impairment loss -35,000 loss replacement equip -2,097 total -37,097

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 4B

Impairment loss -35,000 loss on replacement equip -2,097

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IRS990/Form990PartVIISectionAGrp/PersonNm19STEPHANIE WOODARD
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IRS990/ProgSrvcAccomActy3Grp/Desc0SOCIAL RESPONSIBILITY: GIVING BACK AND PROVIDING SUPPORT TO OUR NEIGHBORS. WE KNOW THAT WHEN WE WORK TOGETHER, WE MOVE INDIVIDUALS, FAMILIES AND COMMUNITIES FORWARD. THE Y RESPONDS TO SOCIETY'S MOST PRESSING NEEDS BY DEVELOPING INNOVATIVE, COMMUNITY-BASED SOLUTIONS TO HELP THOSE IN NEED TO REACH THEIR FULL POTENTIAL. WE ARE ALSO COMMITTED TO INSPIRING A SPIRIT OF SERVICE BY UNITING INDIVIDUALS FROM ALL WALKS OF LIFE TO PARTICIPATE IN AND WORK FOR POSITIVE SOCIAL CHANGE. PROVIDED 9,486 GRADE SCHOOL SWIM LESSONS THROUGH GENEROUS Y MEMBERS AND OUR ANGEL TREE PROGRAM, SPONSORED OVER 55 CHRISTMASES FOR CHILDREN IN OUR COMMUNITY DISTRIBUTED 488 BACKPACKS WITH SCHOOL SUPPLIES TO CHILDREN IN OUR COMMUNITY WITH DONATIONS FROM COMMUNITY MEMBERS, WE PROVIDED 440,665 IN DIRECT FINANCIAL ASSISTANCE AND FUND MISSIONS IN OUR COMMUNITY MATCHED OVER 170 PASSIONATE VOLUNTEERS WITH OPPORTUNITIES TO GIVE BACK AT THE Y ENGAGE WITH LEGISLATORS THROUGH YMCA STATE ADVOCACY DAY TO INFLUENCE PUBLIC POLICY AROUND A RANGE OF SOCIAL ISSUES INCLUDING CHILD WELFARE, EDUCATION AND PUBLIC HEALTH
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$12.3$2.51$9.79$4.52$4.65$0.13
2023Detailed filing. Detailed filing data is available for this year.$12.7$2.79$9.91$4.92$4.55$0.37
2022Detailed filing. Detailed filing data is available for this year.$12.7$3.01$9.72$5.63$4.32$1.31
2021Detailed filing. Detailed filing data is available for this year.$12.3$3.34$8.98$4.42$3.61$0.81
2020Detailed filing. Detailed filing data is available for this year.$11.9$3.44$8.44$3.45$3.13$0.32
2019Detailed filing. Detailed filing data is available for this year.$11.3$2.74$8.51$3.67$3.50$0.17
2018Detailed filing. Detailed filing data is available for this year.$11.3$2.94$8.32$3.49$3.48$0.01
2017Detailed filing. Detailed filing data is available for this year.$11.4$3.11$8.33$3.32$3.36$0.04
2016Detailed filing. Detailed filing data is available for this year.$11.7$3.32$8.41$4.59$3.60$0.99
2015Detailed filing. Detailed filing data is available for this year.$11.2$3.80$7.42$3.72$3.61$0.11
2014Detailed filing. Detailed filing data is available for this year.$11.5$4.19$7.31$3.68$3.68$0.00
2013Detailed filing. Detailed filing data is available for this year.$12.0$4.45$7.52$4.70$4.58$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.8$4.35$7.40$5.34
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.5$10.5$1.05$6.37
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.0$10.0$2.03$5.56
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2017 filings • 501(c)3 • $10M-$25M nonprofits