Civic Intelligence

Young Men'S Christian Association of Greater Oklahoma City

990 • Fiscal year 2016 • EIN 73-0579270

Nov 01, 2015 to Oct 31, 2016 • Filed on Jun 15, 2017

500 N Broadway Ave 500Oklahoma City, OK 73102

(405) 297-7720

Siviq Scores

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

Liabilities / Assets

47th percentile

0.24x

Higher debt load relative to assets than 47% of similar nonprofits.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2016

Liabilities / Revenue

56th percentile

0.41x

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

2016 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2016

Net Margin

33rd percentile

-0.7%

Higher net margin than 33% of similar nonprofits.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2016

Top Officer Pay

58th percentile

$276,173

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2016

Asset Growth

34th percentile

-0.8%

Faster asset growth than 34% of similar nonprofits.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2015 to 2016

Revenue Growth

51st percentile

3.1%

Faster revenue growth than 51% of similar nonprofits.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2015 to 2016

Assets

Down

$45,373,587

Down $371,002 (-0.8%) from 2015

Net Assets

Down

$34,510,764

Down $147,157 (-0.4%) from 2015

Liabilities

Down

$10,862,824

Down $223,844 (-2.0%) from 2015

Revenue

Up

$26,734,983

Up $794,037 (+3.1%) from 2015

Expenses

Up

$26,926,549

Up $1,094,937 (+4.2%) from 2015

Net Income

Down

-$191,566

Down $300,900 (-275%) from 2015

Historical Trend

Balance Sheet Trend

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

$80M$60M$40M$20M$0Assets 2010: $37,100,939Liabilities 2010: $7,089,828Net Assets 2010: $30,011,1112010Assets 2011: $35,877,789Liabilities 2011: $6,167,715Net Assets 2011: $29,710,0742011Assets 2012: $42,041,089Liabilities 2012: $7,818,080Net Assets 2012: $34,223,0092012Assets 2013: $48,027,729Liabilities 2013: $12,960,122Net Assets 2013: $35,067,6072013Assets 2014: $46,581,091Liabilities 2014: $11,840,622Net Assets 2014: $34,740,4692014Assets 2015: $45,744,589Liabilities 2015: $11,086,668Net Assets 2015: $34,657,9212015Assets 2016: $45,373,587Liabilities 2016: $10,862,824Net Assets 2016: $34,510,7642016Assets 2017: $47,110,469Liabilities 2017: $10,146,570Net Assets 2017: $36,963,8992017Assets 2018: $47,449,217Liabilities 2018: $10,371,272Net Assets 2018: $37,077,9452018Assets 2019: $46,970,914Liabilities 2019: $9,683,949Net Assets 2019: $37,286,9652019Assets 2020: $46,542,061Liabilities 2020: $11,542,791Net Assets 2020: $34,999,2702020Assets 2021: $50,600,641Liabilities 2021: $11,257,482Net Assets 2021: $39,343,1592021Assets 2022: $49,164,027Liabilities 2022: $10,861,152Net Assets 2022: $38,302,8752022Assets 2023: $53,381,060Liabilities 2023: $11,738,794Net Assets 2023: $41,642,2662023Assets 2024: $68,426,633Liabilities 2024: $10,472,469Net Assets 2024: $57,954,1642024

Highlighted filing

2016

Assets$45,373,587
Liabilities$10,862,824
Net Assets$34,510,764

Operations Trend

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

$60M$40M$20M$0-$20MExpenses 2010: $17,977,7392010Expenses 2011: $18,347,1702011Expenses 2012: $20,299,4692012Revenue 2013: $21,365,814Expenses 2013: $20,663,812Net Income 2013: $702,0022013Revenue 2014: $24,702,800Expenses 2014: $24,334,117Net Income 2014: $368,6832014Revenue 2015: $25,940,946Expenses 2015: $25,831,612Net Income 2015: $109,3342015Revenue 2016: $26,734,983Expenses 2016: $26,926,549Net Income 2016: -$191,5662016Revenue 2017: $29,324,607Expenses 2017: $27,559,304Net Income 2017: $1,765,3032017Revenue 2018: $28,471,795Expenses 2018: $28,259,053Net Income 2018: $212,7422018Revenue 2019: $27,694,884Expenses 2019: $27,842,848Net Income 2019: -$147,9642019Revenue 2020: $23,123,728Expenses 2020: $25,195,687Net Income 2020: -$2,071,9592020Revenue 2021: $27,715,566Expenses 2021: $24,651,548Net Income 2021: $3,064,0182021Revenue 2022: $29,658,813Expenses 2022: $28,527,024Net Income 2022: $1,131,7892022Revenue 2023: $34,594,339Expenses 2023: $31,686,286Net Income 2023: $2,908,0532023Revenue 2024: $50,683,929Expenses 2024: $35,815,489Net Income 2024: $14,868,4402024

Highlighted filing

2016

Revenue$26,734,983
Expenses$26,926,549
Net Income-$191,566
Jump To
Filing Snapshot
Filing Period
Nov 1, 2015 to Oct 31, 2016
Signed
Jun 15, 2017
Return Version
2015v3.0
Gross Receipts
$27,935,578
Mission and Program Overview

Mission

The mission of the ymca is to put christian principals into practice through programs that build healthy spirit, mind and body for all. It accomplishes its mission by providing programs in youth development, healthy living and social responsibility. Participation is open to all regardless of gender, age, race, abilities, national origin, religion or ability to pay. All programs and activities offered by the association are designed around its mission. In 2016 the y provided $3,058,708 in direct financial assistance to over 25,000 participants and indirect assistance of $420,469 to over 35,000 participants for a total of $3,479,177 in total assistance. The y served approximately 130,000 members and 180,000 total participants during fiscal 2016.

The mission of the ymca is to put christian principals into practice through programs that build healthy spirit, mind and body for all. It accomplishes its mission by providing programs in youth development, healthy living and social responsibility. Participation is open to all regardless of gender, age, race, abilities, national origin, religion or ability to pay. All programs and activities offered by the association are designed around its mission. In 2016 the y provided $3,058,708 in direct financial assistance to over 25,000 participants and indirect assistance of $420,469 to over 35,000 participants for a total of $3,479,177 in total assistance. They served approximately 130,000 members and 180, 000 total participants during fiscal 2016.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$33,913,791$32,827,552▼ $1,086,239
Investments in Publicly Traded Securities$6,325,000$6,354,082▲ $29,082
Savings and Temporary Cash Investments$3,271,251$3,870,754▲ $599,503
Accounts Receivable$518,819$805,166▲ $286,347
Prepaid Expenses and Deferred Charges$602,096$553,123▼ $48,973
Pledges and Grants Receivable$616,302$484,996▼ $131,306
Investments Other Securities$380,000$363,000▼ $17,000
Inventories for Sale or Use$117,330$114,914▼ $2,416
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related$0--
Intangible Assets$0--
Loans From Officers Directors$0--
Total Assets$45,744,589$45,373,587▼ $371,002
Other Assets Total$0$0→ $0
Liabilities
Unsecured Notes Loans Payable$9,099,680$8,771,333▼ $328,347
Accounts Payable and Accrued Expenses$1,471,355$1,536,373▲ $65,018
Deferred Revenue$515,633$555,118▲ $39,485
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Other Liabilities$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$11,086,668$10,862,824▼ $223,844
Net Assets / Fund Balance
Unrestricted Net Assets$25,597,876$26,611,175▲ $1,013,299
Permanently Rstr Net Assets$4,153,024$4,139,642▼ $13,382
Temporarily Rstr Net Assets$4,907,021$3,759,947▼ $1,147,074
Total Net Assets Fund Balance$34,657,921$34,510,764▼ $147,157
Total Liabilities and Net Assets / Fund Balance$45,744,589$45,373,588▼ $371,001

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$15,526,970$16,577,690$32,104,660
Leasehold Improvements$14,273,253$3,496,568$17,769,821
Equipment$627,979$1,824,644$2,452,623
Land$1,731,849-$1,731,849
Other Land Buildings$667,501$625,853$1,293,354

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$6,693,364$18,731▲ $252,084$298,742$6,665,437
2014$6,835,835$18,575▲ $123,247$284,293$6,693,364
2013$6,483,628$14,752▲ $610,041$272,586$6,835,835
2012$6,091,152$21,236▲ $904,261$533,021$6,483,628
2011$6,294,599$24,720▲ $544,486$772,653$6,091,152
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
-CEO & PresidentFT$237,661$38,512$276,173
-VP & COOFT$116,769$24,773$141,542
-VP & CFOFT$100,794$24,005$124,799
-VP PropertyFT$78,556$16,676$95,232
-VP Financial DevelopmentFT$75,007$14,337$89,344
-VP Human ResourcesFT$65,219$18,587$83,806
-VP CommunicationsFT$65,908$13,246$79,154
-VP of Finance & Hr, CFOFT$2,006-$2,006

Board Members and Trustees

NameTitle
-Chair
-Chair Elect
-Vice Chair
-Board Member
-Secretary
-Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,656,990
Program Service Revenue
$23,730,861
Investment Income
$263,741
Other Revenue
$83,391
All Other Contributions
$2,498,030
Change in Net Assets
$-191,566

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Real Estate Other2$64,225None
Total Noncash Contributions2$64,225-

Audited Revenue Reconciliation

Revenue per Audited Statements
$26,859,764
Revenue Not Reported on Financial Statements
$-143,452
Revenue Not Reported on Form 990
$153,080
Other Revenue Adjustments
$-143,452
Total Revenue per Audited Statements
$27,012,844
Total Revenue per Form 990
$26,716,312
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$14,274,253
Salaries, Compensation, and Employee Benefits$12,623,079
Total Fundraising Expense$469,600
Grants and Similar Amounts Paid$29,217
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$9,155,945$398,623$118,165$9,672,733
Occupancy$5,803,620$186,455$51,141$6,041,216
Office Expenses$1,710,279$82,648$49,971$1,842,898
Depreciation Depletion$1,452,625$63,192$23,902$1,539,719
Payroll Taxes$824,871$87,065$16,957$928,893
Current Officers, Directors, Trustees, and Key Employees$0$736,059$77,925$813,984
Other Employee Benefits$523,292$99,986$25,941$649,219
Insurance$593,547$10,175$5,943$609,665
Pension Plan Contributions$433,233$111,780$13,237$558,250
Travel$490,804$50,907$15,859$557,570
Information Technology$0$463,668$0$463,668
Interest$433,187$0$2,128$435,315
Advertising$258,119$69,551$41,882$369,552
Payments to Affiliates$0$313,857$0$313,857
Fees for Services Other$166,974$50,424$0$217,398
Conferences and Meetings$108,115$40,674$12,162$160,951
Fees for Services Legal$0$52,457$0$52,457
Other Expenses$18,382$14,611$3,956$36,949
Fees for Services Accounting$0$32,500$0$32,500
Foreign Grants$22,217--$22,217
Fees for Services Lobbying$0$17,700$0$17,700
Grants to Domestic Orgs$7,000--$7,000
Total Functional Expenses$23,476,530$2,980,419$469,600$26,926,549

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$27,160,001
Expenses per Audited Statements$27,070,001
Total Expenses per Form 990$26,926,549
Expenses Not Reported on Form 990$90,000
Expenses Not Reported on Financial Statements$-143,452
Other Expense Adjustments$-143,452
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Ymca of the USAChicago, IL3YMCA World Service$19,075

International Summary

Offices
0
Employees
0
Spending
$0

International Compliance

Foreign grant records maintained
No
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$31,955
Fundraising Gross Income$26,685
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$43,360$19,200$967$18,233
Meetings$12,915$4,915-$4,915
Total Events$59,695$26,685$31,955$-5,270
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
Loans from Officers, Directors, Trustees, and Key Employees$0--
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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 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
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, Line 6 Classes of Members or Stockholders

Members

Form 990, Part VI, Line 11B Review of form 990 by Governing Body

The form 990 is reviewed in detail with the audit committee of the board of directors. An electronic version is then shared with the full board and they are given an opportunity to ask questions prior to filing.

Form 990, Part VI, Line 12C Conflict of Interest Policy

All board members, officers and other higher level employees are required to fill out a conflict of interest statement on an annual basis. These statements are reviewed by the audit committee of the board. In addition, a third party hotline is maintained for reporting any conflicts of interest or suspected improper activity. Any such reports are forwarded by the third party to a level of management high enough to act on the issue or to the head of the audit committee if the report involves management.

Form 990, Part VI, Line 15A Process to Establish Compensation of Top Management Official

The compensation committee of the board annually reviews the ranges of salaries for the president, top management and other staff. Salaried staff are paid based on a point level for the specific job which defines a range for the job. Hourly staff are paid based on a job grade level and an accepted range for that grade. The ranges are reviewed by the compensation committee which compares data provided by the ymca of the usa and local/regional data to determine the appropriateness of the ranges.

Form 990, Part VI, Line 15B Process to Establish Compensation of Other Employees

The compensation committee of the board annually reviews the ranges of salaries for the president, top management and other staff. Salaried staff are paid based on a point level for the specific job which defines a range for the job. Hourly staff are paid based on a job grade level and an accepted range for that grade. The ranges are reviewed by the compensation committee which compares data provided by the ymca of the usa and local/regional data to determine the appropriateness of the ranges.

Form 990, Part VI, Line 19 Required Documents Available to the Public

Copies of form 990 and the audit are available on the association's website. Copies of the form 990, audit and other documents are available upon request form the association offices.

Form 990, Part VI, Line 6 Classes of members or stockholders

MEMBERS

Form 990, Part VI, Line 11B Review of form 990 by governing body

The form 990 is reviewed in detail with the audit committee of the board of directors. An electronic version is then shared with the full board and they are given an opportunity to ask questions prior to filing.

Form 990, Part VI, Line 12C Conflict of interest policy

All board members, officers and other higher level employees are required to fill out a conflict of interest statement on an annual basis. These statements are reviewed by the audit committee of the board. In addition, a third party hotline is maintained for reporting any conflicts of interest or suspected improper activity. Any such reports are forwarded by the third party to a level of management high enough to act on the issue or to the head of the audit committee if the report involves management.

Form 990, Part VI, Line 15A Process to establish compensation of top management official

The compensation committee of the board annually reviews the ranges of salaries for the president, top management and other staff. Salaried staff are paid based on a point level for the specific job which defines a range for the job. Hourly staff are paid based on a job grade level and an accepted range for that grade. The ranges are reviewed by the compensation committee which compares data provided by the ymca of the usa and local/regional data to determine the appropriateness of the ranges.

Form 990, Part VI, Line 15B Process to establish compensation of other employees

The compensation committee of the board annually reviews the ranges of salaries for the president, top management and other staff. Salaried staff are paid based on a point level for the specific job which defines a range for the job. Hourly staff are paid based on a job grade level and an accepted range for that grade. The ranges are reviewed by the compensation committee which compares data provided by the ymca of the usa and local/regional data to determine the appropriateness of the ranges.

Form 990, Part VI, Line 19 Required documents available to the public

Copies of form 990 and the audit are available on the association's website. Copies of the form 990, audit and other documents are available upon request form the association offices.

Form 990, Part VIII, Line 2F Other Program Service Revenue

- Total Revenue: , Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; - Total Revenue: , Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;

Filing and Contact Details

Filer

Filer Name
Young Men's Christian Association of Greater Oklahoma City
EIN
73-0579270
Phone
4052977720
Address
500 N Broadway Ave 500, Oklahoma City, OK 73102
Doing Business As
Ymca of Greater Oklahoma City

Signing Officer

Name
Amanda D Storck
Title
Vice President & CFO
Signed
2017-06-15

Organization Details

Formed
1889
Legal Domicile
Ok
Voting Board Members
45
Independent Board Members
45
Employees
1,972
Volunteers
4,500
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1 Brief Mission

All. It accomplishes its mission by providing programs in youth development, healthy living and social responsibility. Participation is open to all regardless of gender, age, race, abilities, national origin, religion or ability to pay. All programs and activities offered by the association are designed around its mission. In 2016 the y provided $3,058,708 in direct financial assistance to over 25,000 participants and indirect assistance of $531,148 to over 35,000 participants for a total of $3,479,177 in total assistance. They served approximately 130,000 members and 180, 000 total participants during fiscal 2016.

Form 990, Part III, Line 1 Organizations Mission

Gender, age, race, abilities, national origin, religion or ability to pay. All programs and activities offered by the association are designed around its mission. In 2016 the y provided $2,760,087 in direct financial assistance to over 25,000 participants and indirect assistance of $420,469 to over 35,000 participants for a total of $3,291,235 in total assistance. The y served approximately 130,000 members and 180,000 total participants during fiscal 2016.

Form 990, Part III, Line 4A Program Service Description

Building the positive relationships that lead to good sportsmanship and teamwork, participating in youth sports programs at the y is about building the whole child, from the inside out. Very few environments are as special as camp, where kids become a community as they learn both how to be more independent and how to contribute to a group as they engage in physical, social and educational activities. Our summer day camps, specialty camps and resident camp teaches self reliance, a love for nature and the outdoors, and the development of attitudes and practices that build character and leadership.

Form 990, Part III, Line 4B Program Service Description

Sports, fun, and exploring new interests aren't just for the young. Along with improving health, whenever teamwork is involved, there's the added benefit of being connected to others. That's why you'll find a range of recreational activities at the y, from group classes to adult sports leagues.

Form 990, Part III, Line 4C Program Service Description

The most important aspects of building a global community is giving young people opportunities to understand and celebrate diversity. The y helps people to develop cultural compentencies and the key skills to collaborate with their peers around the world through our international camp counselor program and brazilian exchange program. Finally, the generosity of others is at the core of our existence. It is only through the support of our thousands of volunteers and public and private donors that we are able to give back to the communities we serve.

Financial Statement Notes

Schedule D, Part V, Line 4 Intended Uses of Endowment Funds

Earnings from Endowment funds are used to support the programs of the association by providing funds to programs and maintain facilities of the association.

Schedule D, Part X, Line 2 FIN 48 (ASC 740) Footnote

Management evaluated the associations tax positions and concluded that they had taken no uncertain tax positions that require adjustments to the financial statements.

Schedule D, Part V, Line 4 Intended uses of endowment funds

Earnings from endowment funds are used to support the programs of the association by providing funds to underwriter programs and maintain facilities of the association.

Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote

Management evaluated the association's tax positions and concluded that they had taken no uncertain tax positions that require adjustments to the financial statements.

Schedule D, Part XI, Line 2(D) Other revenues in audited financial statements not in form 990

-

Schedule D, Part XI, Line 4(B) Other revenues in form 990 not in audited financial statements

Other Revenue - Rental Expenses - -143452

Schedule D, Part XII, Line 4(B) Other expenses in form 990 not in audited financial statements

Other Expenses - Rental Expenses - -143452

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$68.4$10.5$58.0$50.7$35.8$14.9
2023Detailed filing. Detailed filing data is available for this year.$53.4$11.7$41.6$34.6$31.7$2.91
2022Detailed filing. Detailed filing data is available for this year.$49.2$10.9$38.3$29.7$28.5$1.13
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$50.6$11.3$39.3$27.7$24.7$3.06
2020Detailed filing. Detailed filing data is available for this year.$46.5$11.5$35.0$23.1$25.2$2.07
2019Detailed filing. Detailed filing data is available for this year.$47.0$9.68$37.3$27.7$27.8$0.15
2018Detailed filing. Detailed filing data is available for this year.$47.4$10.4$37.1$28.5$28.3$0.21
2017Detailed filing. Detailed filing data is available for this year.$47.1$10.1$37.0$29.3$27.6$1.77
2016Detailed filing. Detailed filing data is available for this year.$45.4$10.9$34.5$26.7$26.9$0.19
2015Detailed filing. Detailed filing data is available for this year.$45.7$11.1$34.7$25.9$25.8$0.11
2014Detailed filing. Detailed filing data is available for this year.$46.6$11.8$34.7$24.7$24.3$0.37
2013Summary only. Only limited summary data is available for this year.$48.0$13.0$35.1$21.4$20.7$0.70
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$42.0$7.82$34.2$20.3
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$35.9$6.17$29.7$18.3
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$37.1$7.09$30.0$18.0