Civic Intelligence

Union County Young Mens Christian Association

EIN 61-1173801 • 501(c)3 • Morganfield, KY

Pub. 78 Eligible

Profile

Our mission at the ymca is to put christian principles into practice that build a healthy spirit, mind, and body for all. At the union county ymca we are for youth development, for healthy living, and for social responsibility. We are more than you know. We're a cause. Our cause is strengthining community and so much more. Our goal is to improve the quality of life in union county regardless of age, race, income, gender, or ability. Scholarships (financial assistance) are provided for individuals with a financial need for membership and/or programs.

PO Box 603 238 North Brady StreetMorganfield, KY 42437

www.ymca.net

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.03x

Higher debt load relative to assets than 72% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

81st percentile

0.07x

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

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

39th percentile

-3.1%

Higher net margin than 39% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

93rd percentile

$46,002

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 34.9% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

49th percentile

-2.6%

Faster asset growth than 49% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

48th percentile

-3.9%

Faster revenue growth than 48% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$334,892

Down $8,989 (-2.6%) from 2023

Liabilities

Down

$9,274

Down $4,943 (-35%) from 2023

Net Assets

Down

$325,618

Down $4,046 (-1.2%) from 2023

Revenue

Down

$131,820

Down $5,383 (-3.9%) from 2023

Expenses

Down

$135,866

Down $30,079 (-18%) from 2023

Net Income

Up

-$4,046

Up $24,696 (+86%) from 2023

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $484,472Liabilities 2010: $44,668Net Assets 2010: $439,8042010Assets 2011: $527,769Liabilities 2011: $97,316Net Assets 2011: $430,4532011Assets 2012: $667,357Liabilities 2012: $41,338Net Assets 2012: $626,0192012Assets 2013: $634,934Liabilities 2013: $40,332Net Assets 2013: $594,6022013Assets 2014: $647,877Liabilities 2014: $38,768Net Assets 2014: $609,1092014Assets 2015: $644,867Liabilities 2015: $35,448Net Assets 2015: $609,4192015Assets 2016: $608,289Liabilities 2016: $32,778Net Assets 2016: $575,5112016Assets 2017: $548,929Liabilities 2017: $30,457Net Assets 2017: $518,4722017Assets 2018: $489,088Liabilities 2018: $29,502Net Assets 2018: $459,5862018Assets 2019: $439,003Liabilities 2019: $25,821Net Assets 2019: $413,1822019Assets 2020: $425,841Liabilities 2020: $22,985Net Assets 2020: $402,8562020Assets 2021: $420,634Liabilities 2021: $20,680Net Assets 2021: $399,9542021Assets 2022: $375,179Liabilities 2022: $17,515Net Assets 2022: $357,6642022Assets 2023: $343,881Liabilities 2023: $14,217Net Assets 2023: $329,6642023Assets 2024: $334,892Liabilities 2024: $9,274Net Assets 2024: $325,6182024

Highlighted filing

2024

Assets$334,892
Liabilities$9,274
Net Assets$325,618

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2010: $183,7542010Expenses 2011: $209,5822011Expenses 2012: $218,3832012Revenue 2013: $228,412Expenses 2013: $259,829Net Income 2013: -$31,4172013Revenue 2014: $238,536Expenses 2014: $224,029Net Income 2014: $14,5072014Revenue 2015: $241,343Expenses 2015: $241,033Net Income 2015: $3102015Revenue 2016: $198,664Expenses 2016: $232,572Net Income 2016: -$33,9082016Revenue 2017: $154,720Expenses 2017: $211,759Net Income 2017: -$57,0392017Revenue 2018: $141,550Expenses 2018: $200,436Net Income 2018: -$58,8862018Revenue 2019: $152,223Expenses 2019: $198,627Net Income 2019: -$46,4042019Revenue 2020: $141,402Expenses 2020: $151,728Net Income 2020: -$10,3262020Revenue 2021: $163,110Expenses 2021: $166,012Net Income 2021: -$2,9022021Revenue 2022: $122,737Expenses 2022: $165,027Net Income 2022: -$42,2902022Revenue 2023: $137,203Expenses 2023: $165,945Net Income 2023: -$28,7422023Revenue 2024: $131,820Expenses 2024: $135,866Net Income 2024: -$4,0462024

Highlighted filing

2024

Revenue$131,820
Expenses$135,866
Net Income-$4,046

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.35$0.09$3.26$1.32$1.36$0.04
2023Detailed filing. Detailed filing data is available for this year.$3.44$0.14$3.30$1.37$1.66$0.29
2022Detailed filing. Detailed filing data is available for this year.$3.75$0.18$3.58$1.23$1.65$0.42
2021Detailed filing. Detailed filing data is available for this year.$4.21$0.21$4.00$1.63$1.66$0.03
2020Detailed filing. Detailed filing data is available for this year.$4.26$0.23$4.03$1.41$1.52$0.10
2019Detailed filing. Detailed filing data is available for this year.$4.39$0.26$4.13$1.52$1.99$0.46
2018Detailed filing. Detailed filing data is available for this year.$4.89$0.30$4.60$1.42$2.00$0.59
2017Detailed filing. Detailed filing data is available for this year.$5.49$0.30$5.18$1.55$2.12$0.57
2016Detailed filing. Detailed filing data is available for this year.$6.08$0.33$5.76$1.99$2.33$0.34
2015Detailed filing. Detailed filing data is available for this year.$6.45$0.35$6.09$2.41$2.41$0.00
2014Detailed filing. Detailed filing data is available for this year.$6.48$0.39$6.09$2.39$2.24$0.15
2013Detailed filing. Detailed filing data is available for this year.$6.35$0.40$5.95$2.28$2.60$0.31
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.67$0.41$6.26$2.18
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.28$0.97$4.30$2.10
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.84$0.45$4.40$1.84
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 9, 2025
Return Version
2024v5.0
Gross Receipts
$131,820
Mission and Program Overview

Mission

Our mission at the ymca is to put christian principles into practice that build a healthy spirit, mind, and body for all. At the union county ymca we are for youth development, for healthy living, and for social responsibility. We are more than you know. We're a cause. Our cause is strengthining community and so much more. Our goal is to improve the quality of life in union county regardless of age, race, income, gender, or ability. Scholarships (financial assistance) are provided for individuals with a financial need for membership and/or programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$329,664$325,618▼ $4,046
Land, Buildings, and Equipment, Net$334,512$319,639▼ $14,873
Cash and Non-Interest-Bearing Accounts$1,269$8,818▲ $7,549
Savings and Temporary Cash Investments$8,000$6,335▼ $1,665
Inventories for Sale or Use$100$100→ $0
Total Assets$343,881$334,892▼ $8,989
Liabilities
Mortgage Notes Payable Secured by Investment Property$10,404$7,016▼ $3,388
Accounts Payable and Accrued Expenses$3,813$2,258▼ $1,555
Total Liabilities$14,217$9,274▼ $4,943
Net Assets / Fund Balance
Total Net Assets Fund Balance$329,664$325,618▼ $4,046
Total Liabilities and Net Assets / Fund Balance$343,881$334,892▼ $8,989

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$299,301$375,309$674,610
Equipment$338$91,080$91,418
Land$20,000-$20,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Krystal ScarberryCEOFT$42,944$3,058$46,002

Board Members and Trustees

NameTitle
Paul HendricksonChairman
Jeremy CurtisBoard Member
Jerry HoustonBoard Member
John HarrisBoard Member
Nicole WeldenBoard Member
Tammy BeltBoard Member
Therese FraizeBoard Member
Tommy RuddBoard Member
Vikki ErvinBoard Member
Paul MonsourSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$23,998
Program Service Revenue
$107,165
Investment Income
$15
Other Revenue
$642
All Other Contributions
$18,998
Change in Net Assets
$-4,046
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$75,157
Other Expenses$60,709
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$12,883$30,061-$42,944
Other Salaries and Wages$9,631$5,441-$15,072
Insurance$14,304$753-$15,057
Occupancy$14,206$748-$14,954
Depreciation Depletion$14,130$744-$14,874
Other Employee Benefits$2,923$6,820-$9,743
Office Expenses$1,905$5,716-$7,621
Payroll Taxes$1,736$2,604-$4,340
Fees for Services Accounting-$3,500-$3,500
Pension Plan Contributions$917$2,141-$3,058
Other Expenses$2,232--$2,232
Payments to Affiliates-$2,076-$2,076
Interest$375$20-$395
Total Functional Expenses$75,242$60,624$0$135,866
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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, Page 6, Part VI, Line 11B

The form 990 return is reviewed and approved by the chief executive officer prior to filing.

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

The ceo reviews the annual disclosures and reviews board members and staff roles versus work/services requested/bids.

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

The board of directors approve the compensation of the chief executive officer.

Form 990, Page 6, Part VI, Line 19

The form 990, governing documents, and financial statements are available for public viewing at our office located at 238 north brady street, morganfield, kentucky, during normal busiiness hours.

Filing and Contact Details

Filer

Filer Name
UNION COUNTY YOUNG MEN'S CHRISTIAN
EIN
61-1173801
Phone
2703899622
Address
PO BOX 603 238 NORTH BRADY STREET, MORGANFIELD, KY 42437

Signing Officer

Name
Krystal Scarberry
Title
CEO
Phone
2703899622
Signed
2025-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Krystal Scarberry
Formed
1989
Legal Domicile
Ky
Voting Board Members
10
Independent Board Members
10
Employees
7
Volunteers
9

Preparer

Firm
Kemper CPA Group Llp
Address
PO BOX 676, HENDERSON, KY 42419-0676
Preparer
Eric E Williams
Phone
2708264474
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Our mission at the ymca is to put christian principles into practice that build a healthy spirit, mind, and body for all. At the union county ymca we are for youth development, for healthy living, and for social responsibility. We are more than you know. We're a cause. Our cause is strengthining community and so much more. Our goal is to improve the quality of life in union county regardless of age, race, income, gender, or ability. Scholarships (financial assistance) are provided for individuals with a financial need for membership and/or programs.

Financial Statement Notes

Schedule D, Page 3, Part X

The financial accounting board has issued asc 740-10, accounting for uncertainty in income taxes, which requires entities to disclose known or anticipated positions of income tax uncertainty. The association is not aware of any uncertain tax provisions as of may 36, 2025. However, the tax years of 2021 forward could be subject to examination by the irs or other applicable tax jurisdiciton.

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IRS990/MissionDesc0OUR MISSION AT THE YMCA IS TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THAT BUILD A HEALTHY SPIRIT, MIND, AND BODY FOR ALL. AT THE UNION COUNTY YMCA WE ARE FOR YOUTH DEVELOPMENT, FOR HEALTHY LIVING, AND FOR SOCIAL RESPONSIBILITY. WE ARE MORE THAN YOU KNOW. WE'RE A CAUSE. OUR CAUSE IS STRENGTHINING COMMUNITY AND SO MUCH MORE. OUR GOAL IS TO IMPROVE THE QUALITY OF LIFE IN UNION COUNTY REGARDLESS OF AGE, RACE, INCOME, GENDER, OR ABILITY. SCHOLARSHIPS (FINANCIAL ASSISTANCE) ARE PROVIDED FOR INDIVIDUALS WITH A FINANCIAL NEED FOR MEMBERSHIP AND/OR PROGRAMS.
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IRS990/ProgSrvcAccomActy2Grp/Desc0MEMBERSHIP PROVIDES TO ADULTS & CHILDREN USE OF RECREATION FACILITIES: CARDIO, FITNESS, WEIGHT LIFTING, GYMNASIUM FACILITIES, FREE BABYSITTING AND FREE/DISCOUNTED PROGRAMMING AVAILABLE FOR MEMBERS WITH FREE ACCESS TO ANY OTHER KENTUCKY YMCA. OTHER YMCA FACILITIES NATIONWIDE PROVIDE MEMBERS VISITOR ACCESS. SCHOLARSHIPS (FINANCIAL ASSISTANCE) ARE PROVIDED FOR INDIVIDUALS WITH A FINANCIAL NEED FOR MEMBERSHIP AND/OR PROGRAMS.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FINANCIAL ACCOUNTING BOARD HAS ISSUED ASC 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH REQUIRES ENTITIES TO DISCLOSE KNOWN OR ANTICIPATED POSITIONS OF INCOME TAX UNCERTAINTY. THE ASSOCIATION IS NOT AWARE OF ANY UNCERTAIN TAX PROVISIONS AS OF MAY 36, 2025. HOWEVER, THE TAX YEARS OF 2021 FORWARD COULD BE SUBJECT TO EXAMINATION BY THE IRS OR OTHER APPLICABLE TAX JURISDICITON.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OUR MISSION AT THE YMCA IS TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THAT BUILD A HEALTHY SPIRIT, MIND, AND BODY FOR ALL. AT THE UNION COUNTY YMCA WE ARE FOR YOUTH DEVELOPMENT, FOR HEALTHY LIVING, AND FOR SOCIAL RESPONSIBILITY. WE ARE MORE THAN YOU KNOW. WE'RE A CAUSE. OUR CAUSE IS STRENGTHINING COMMUNITY AND SO MUCH MORE. OUR GOAL IS TO IMPROVE THE QUALITY OF LIFE IN UNION COUNTY REGARDLESS OF AGE, RACE, INCOME, GENDER, OR ABILITY. SCHOLARSHIPS (FINANCIAL ASSISTANCE) ARE PROVIDED FOR INDIVIDUALS WITH A FINANCIAL NEED FOR MEMBERSHIP AND/OR PROGRAMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 RETURN IS REVIEWED AND APPROVED BY THE CHIEF EXECUTIVE OFFICER PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CEO REVIEWS THE ANNUAL DISCLOSURES AND REVIEWS BOARD MEMBERS AND STAFF ROLES VERSUS WORK/SERVICES REQUESTED/BIDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS APPROVE THE COMPENSATION OF THE CHIEF EXECUTIVE OFFICER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FORM 990, GOVERNING DOCUMENTS, AND FINANCIAL STATEMENTS ARE AVAILABLE FOR PUBLIC VIEWING AT OUR OFFICE LOCATED AT 238 NORTH BRADY STREET, MORGANFIELD, KENTUCKY, DURING NORMAL BUSIINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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