Civic Intelligence

Young Mens Christian Association of Shawnee Oklahoma Inc.

990 • Fiscal year 2018 • EIN 73-0602462

Jan 01, 2018 to Dec 31, 2018 • Filed on Jun 12, 2019

700 W SaratogaShawnee, OK 74804

(405) 273-4386

Siviq Scores

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

Liabilities / Assets

24th percentile

0.02x

Higher debt load relative to assets than 24% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

43rd percentile

0.12x

Higher debt load relative to revenue than 43% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Net Margin

10th percentile

-27%

Higher net margin than 10% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

39th percentile

$98,890

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 7.4% of source-year revenue.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Asset Growth

20th percentile

-5.1%

Faster asset growth than 20% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

26th percentile

-4.9%

Faster revenue growth than 26% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Assets

Down

$7,018,314

Down $379,573 (-5.1%) from 2017

Net Assets

Down

$6,856,304

Down $365,856 (-5.1%) from 2017

Liabilities

Down

$162,010

Down $13,717 (-7.8%) from 2017

Revenue

Down

$1,327,554

Down $68,872 (-4.9%) from 2017

Expenses

Up

$1,688,679

Up $140,712 (+9.1%) from 2017

Net Income

Down

-$361,125

Down $209,584 (-138%) from 2017

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2010: $8,702,665Liabilities 2010: $233,461Net Assets 2010: $8,469,2042010Assets 2011: $8,379,793Liabilities 2011: $248,955Net Assets 2011: $8,130,8382011Assets 2012: $8,059,677Liabilities 2012: $221,640Net Assets 2012: $7,838,0372012Assets 2013: $8,023,005Liabilities 2013: $299,689Net Assets 2013: $7,723,3162013Assets 2014: $7,520,662Liabilities 2014: $253,835Net Assets 2014: $7,266,8272014Assets 2015: $7,087,240Liabilities 2015: $294,347Net Assets 2015: $6,792,8932015Assets 2016: $7,417,182Liabilities 2016: $48,539Net Assets 2016: $7,368,6432016Assets 2017: $7,397,887Liabilities 2017: $175,727Net Assets 2017: $7,222,1602017Assets 2018: $7,018,314Liabilities 2018: $162,010Net Assets 2018: $6,856,3042018Assets 2019: $6,655,306Liabilities 2019: $118,521Net Assets 2019: $6,536,7852019Assets 2020: $6,428,114Liabilities 2020: $173,968Net Assets 2020: $6,254,1462020Assets 2021: $6,274,360Liabilities 2021: $149,731Net Assets 2021: $6,124,6292021Assets 2022: $6,061,749Liabilities 2022: $114,501Net Assets 2022: $5,947,2482022Assets 2023: $9,111,389Liabilities 2023: $3,334,589Net Assets 2023: $5,776,8002023Assets 2024: $6,011,807Liabilities 2024: $232,810Net Assets 2024: $5,778,9972024

Highlighted filing

2018

Assets$7,018,314
Liabilities$162,010
Net Assets$6,856,304

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,520,7252010Expenses 2011: $1,667,9582011Expenses 2012: $1,637,3162012Revenue 2013: $1,533,659Expenses 2013: $1,653,202Net Income 2013: -$119,5432013Revenue 2014: $1,370,705Expenses 2014: $1,826,531Net Income 2014: -$455,8262014Revenue 2015: $1,337,087Expenses 2015: $1,731,338Net Income 2015: -$394,2512015Revenue 2016: $1,317,859Expenses 2016: $1,576,147Net Income 2016: -$258,2882016Revenue 2017: $1,396,426Expenses 2017: $1,547,967Net Income 2017: -$151,5412017Revenue 2018: $1,327,554Expenses 2018: $1,688,679Net Income 2018: -$361,1252018Revenue 2019: $1,371,308Expenses 2019: $1,697,908Net Income 2019: -$326,6002019Revenue 2020: $1,223,758Expenses 2020: $1,511,157Net Income 2020: -$287,3992020Revenue 2021: $1,547,036Expenses 2021: $1,681,750Net Income 2021: -$134,7142021Revenue 2022: $1,574,101Expenses 2022: $1,752,282Net Income 2022: -$178,1812022Revenue 2023: $1,254,704Expenses 2023: $1,579,137Net Income 2023: -$324,4332023Revenue 2024: $1,693,707Expenses 2024: $2,037,037Net Income 2024: -$343,3302024

Highlighted filing

2018

Revenue$1,327,554
Expenses$1,688,679
Net Income-$361,125
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jun 12, 2019
Return Version
2018v3.1
Gross Receipts
$1,352,109
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$6,405,414$6,045,433▼ $359,981
Savings and Temporary Cash Investments$647,478$650,816▲ $3,338
Cash and Non-Interest-Bearing Accounts$210,321$223,910▲ $13,589
Pledges and Grants Receivable$75,500$45,299▼ $30,201
Accounts Receivable$655$655→ $0
Total Assets$7,397,887$7,018,314▼ $379,573
Other Assets Total$58,519$52,201▼ $6,318
Liabilities
Other Liabilities$111,837$84,303▼ $27,534
Accounts Payable and Accrued Expenses$43,465$62,337▲ $18,872
Deferred Revenue$20,425$15,370▼ $5,055
Total Liabilities$175,727$162,010▼ $13,717
Net Assets / Fund Balance
Unrestricted Net Assets$7,066,740$6,724,159▼ $342,581
Temporarily Rstr Net Assets$155,420$132,145▼ $23,275
Total Net Assets Fund Balance$7,222,160$6,856,304▼ $365,856
Total Liabilities and Net Assets / Fund Balance$7,397,887$7,018,314▼ $379,573

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,896,721$5,067,266$10,963,987
Equipment$111,818$104,837$216,655
Other Land Buildings$6,283$146,734$153,017
Leasehold Improvements$30,611$4,540$35,151

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$58,519-▼ $2,897$2,842$52,201
2017$54,805-▲ $7,015$2,730$58,519
2016$53,214-▲ $4,901$2,770$54,805
2015$57,431-▼ $851$2,799$53,214
2014$57,040-▲ $3,405$2,437$57,431
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brandon BellCEOFT$85,540$13,350$98,890

Board Members and Trustees

NameTitle
Tracy DillinerPresident
April StobbeDirector
Daniel ShaughnessyDirector
David NicklasDirector
Fred KhavariDirector
Gary SmithDirector
Kim WiensDirector
Kyle RosebureDirector
Robert McneilDirector
Seth KingDirector
Randy WatersPast Preside
Tyler WilburnTreasurer
Karrie DavisVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$95,179
Program Service Revenue
$1,186,181
Investment Income
$5,171
Other Revenue
$41,023
All Other Contributions
$63,916
Change in Net Assets
$-361,125

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,327,554
Revenue Not Reported on Form 990
$58,101
Total Revenue per Audited Statements
$1,385,655
Total Revenue per Form 990
$1,327,554
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$933,522
Salaries, Compensation, and Employee Benefits$755,157
Total Fundraising Expense$23,239
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$485,546$44,358$14,917$544,821
Depreciation Depletion$328,664$36,518-$365,182
Occupancy$176,536$20,242-$196,778
Current Officers, Directors, Trustees, and Key Employees$87,812$8,296$2,782$98,890
Fees for Services Other$60,048$37,320-$97,368
Payroll Taxes$54,962$3,873$1,788$60,623
Insurance$46,518$5,169-$51,687
Other Employee Benefits$29,790$3,583$2,739$36,112
Payments to Affiliates-$25,401-$25,401
Advertising$19,607--$19,607
Fees for Services Accounting-$15,424-$15,424
Pension Plan Contributions$12,305$1,461$945$14,711
Other Expenses$2,720$9,838-$12,558
Travel$9,851$1,097-$10,948
Interest$5,827--$5,827
Office Expenses$1,186$202$68$1,456
Fees for Service Investment Mgmnt Fees-$579-$579
Total Functional Expenses$1,443,929$221,511$23,239$1,688,679

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,751,511
Expenses per Audited Statements$1,688,679
Total Expenses per Form 990$1,688,679
Expenses Not Reported on Form 990$62,832
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$4,928
Fundraising Direct Expenses$2,832
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Leases Payable$84,303
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
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

After the return is prepared by independent accountants, a copy is provided to all board members and ceo who are requested to review the return and to provide any feedback, questions or concerns they may have. After all board members have had the opportunity to review and comment on the return, the final reviewed copy of the form 990 is then filed with the irs.

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

Each director, officer, and member of a committee with board-delegated powers is required to annually sign a statement affirming that they have received a copy of the conflict of interest policy, have read and understood the policy and have agreed to comply with the policy.

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

The compensation for the ymca's ceo is established by the finance committee utilizing the annual review of the ceo's job performance, and obtaining comparability data for salaries of ceos in the surrounding area in charge of ymcas of a comparable size.

Form 990, Page 6, Part VI, Line 19

The ymca's governing documents, conflict of interest policy and financial statements are maintained at the ymca's administrative office.

Filing and Contact Details

Filer

Filer Name
YOUNG MEN'S CHRISTIAN ASSOC
EIN
73-0602462
Phone
4052734386
Address
700 W SARATOGA, SHAWNEE, OK 74804
Doing Business As
Troy & Dollie Smith Family Ymca

Signing Officer

Name
Tracy Dilliner
Title
President
Phone
4052734386
Signed
2019-06-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brandon Bell
Formed
1951
Legal Domicile
Ok
Voting Board Members
13
Independent Board Members
13
Employees
129
Volunteers
188

Preparer

Firm
Gray Blodgett & Company Pllc
Address
629 24TH AVE SW, NORMAN, OK 73069-3912
Preparer
C Janese Shepard
Phone
4053605533
Supplemental Narrative

Additional Explanations

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

Youth development programs: the ymca youth and teen programs give kids good role models and help them develop self-esteem and good values, including cooperation, respect, good citizenship, and a strong work eithic. Many programs are provided at no cost. Financial assistance is available for fee-based programs, so a young person's economic circumstances are not a barrier to participation. The tri-hi-y program exposes high school age girls to civic leadership and helps them develop an understanding and appreciation of civic involvement. At-risk youth are served through our collaboration with the city of shawnee in managing the shawnee community center. Each year we support this group with education and employment programs, along with comprehensive support services and life skills training. The ymca provides high quality child day care by providing comprehensive activities for preschool ages 2-5 years, and school age children 6-14 years, drawing on diverse members of the community. We provide both full and part-time options to serve a wide range of family scheduling needs. Our program is ranked with the oklahoma department of human services as a 2-star program providing high quality care to all regardless of ability to pay for child care services. As a 2-star licensed program, we provide a variety of activities that emphasize parent education and help parents learn more about how to raise healthy, happy children who develop self- esteem and moral and ethical values.

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

Social responsibility: as a leading not-for-profit committed to strengthening community through youth development, healthy living and social responsibility, the y was created in response to social challenges and remains to this day a lifeline in communities around the world. The y understands the challenges that keep individuals from reaching their full potential and responds with services and support which help people to be self-reliant, productive and connected to the community. Each y responds to the unique issues influencing the community and provides support through services focused on critical areas, such as child welfare, community health, quality of life or family services. To bring about meaningful change, individuals need ongoing encouragement and tools. We're here day- in and day-out to provide resources our communities need. The y addresses social issues through our programs and activities for our seniors, youth and families. The y supports diversity and inclusion in all of our programs by never turning anyone away due to their inability to pay for a program or service. Our financial assistance towards the programs and services of the y make it possible for every individual to have access to the programs that can assist them in reaching their god given potential. Through the support of hundreds of volunteers, and the donations from individuals and corporations the y is able to give back to the communities we serve.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

To build an endowment for the present and future benefit of the ymca of shawnee.

Schedule D, Page 4, Part XI, Line 2D

Special event expenses 2,832

Schedule D, Page 4, Part XII, Line 2D

Special event expenses 2,832

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3PAST PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
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IRS990/MissionDesc0TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL.
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt29838
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IRS990/OtherRevenueMiscGrp/BusinessCd0813410
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IRS990/PensionPlanContributionsGrp/ProgramServicesAmt012305
IRS990/PensionPlanContributionsGrp/TotalAmt014711
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IRS990/PrincipalOfficerNm0BRANDON BELL
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0813410
IRS990/ProgramServiceRevenueGrp/BusinessCd1813410
IRS990/ProgramServiceRevenueGrp/Desc0YOUTH DEVELOPMENT PROGRAM
IRS990/ProgramServiceRevenueGrp/Desc1HEALTH AND WELL-BEING
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1304122
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1304122
IRS990/ProgSrvcAccomActy2Grp/Desc0HEALTH AND WELL-BEING: HELPING PEOPLE OF ALL AGES AND ABILITIES DEVELOP HEALTH IN SPIRIT, MIND, AND BODY IS THE CORE OF OUR YMCA. OUR PROGRAMS ARE DESIGNED TO HELP PEOPLE CREATE REALISTIC GOALS FOR SELF-IMPROVEMENT AND EMPHASIZE DISEASE PREVENTION THROUGH REGULAR EXERCISE, PROPER NUTRITION, STRESS MANAGEMENT, AND HEALTH EDUCATION. OUR SERVICES ARE OFFERED AT AFFORDABLE FEES FOR THE COMMUNITY AT LARGE, WITH REASONABLE ACCOMODATIONS FOR THOSE WITH SPECIAL NEEDS, AND WITH FINANCIAL ASSISTANCE AVAILABLE FOR THOSE WHO NEED IT.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0631614
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0309958
IRS990/ProgSrvcAccomActy3Grp/Desc0SOCIAL RESPONSIBILITY: AS A LEADING NOT-FOR-PROFIT COMMITTED TO STRENGTHENING COMMUNITY THROUGH YOUTH DEVELOPMENT, HEALTHY LIVING AND SOCIAL RESPONSIBILITY, THE Y WAS CREATED IN RESPONSE TO SOCIAL CHALLENGES AND REMAINS TO THIS DAY A LIFELINE IN COMMUNITIES AROUND THE WORLD. THE Y UNDERSTANDS THE CHALLENGES THAT KEEP INDIVIDUALS FROM REACHING THEIR FULL POTENTIAL AND RESPONDS WITH SERVICES AND SUPPORT WHICH HELP PEOPLE TO BE SELF-RELIANT, PRODUCTIVE AND CONNECTED TO THE COMMUNITY. EACH Y RESPONDS TO THE UNIQUE ISSUES INFLUENCING THE COMMUNITY AND PROVIDES SUPPORT THROUGH SERVICES FOCUSED ON CRITICAL AREAS, SUCH AS CHILD WELFARE, COMMUNITY HEALTH, QUALITY OF LIFE OR FAMILY SERVICES. TO BRING ABOUT MEANINGFUL CHANGE, INDIVIDUALS NEED ONGOING ENCOURAGEMENT AND TOOLS. WE'RE HERE DAY- IN AND DAY-OUT TO PROVIDE RESOURCES OUR COMMUNITIES NEED. THE Y ADDRESSES SOCIAL ISSUES THROUGH OUR PROGRAMS AND ACTIVITIES FOR OUR SENIORS, YOUTH AND FAMILIES. THE Y SUPPORTS DIVERSITY AND INCLUSION IN ALL OF OUR PROGRAMS BY NEVER TURNING ANYONE AWAY DUE TO THEIR INABILITY TO PAY FOR A PROGRAM OR SERVICE. OUR FINANCIAL ASSISTANCE TOWARDS THE PROGRAMS AND SERVICES OF THE Y MAKE IT POSSIBLE FOR EVERY INDIVIDUAL TO HAVE ACCESS TO THE PROGRAMS THAT CAN ASSIST THEM IN REACHING THEIR GOD GIVEN POTENTIAL. THROUGH THE SUPPORT OF HUNDREDS OF VOLUNTEERS, AND THE DONATIONS FROM INDIVIDUALS AND CORPORATIONS THE Y IS ABLE TO GIVE BACK TO THE COMMUNITIES WE SERVE.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt059613
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IRS990/PYContributionsGrantsAmt0193497
IRS990/PYExcessBenefitTransInd0false
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IRS990/PYOtherExpensesAmt0897651
IRS990/PYOtherRevenueAmt038626
IRS990/PYProgramServiceRevenueAmt01212042
IRS990/PYRevenuesLessExpensesAmt0-151541
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IRS990/PYTotalExpensesAmt01547967
IRS990/PYTotalRevenueAmt01396426
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IRS990/ReportOtherAssetsInd0false
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt0650816
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISCELLANEOUS INCOME 19,199
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0193497
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0138351
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt020738
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt013078
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01276337
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IRS990ScheduleA/Total509Grp/TotalAmt06756767
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01294162
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01395279
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.01$0.23$5.78$1.69$2.04$0.34
2023Detailed filing. Detailed filing data is available for this year.$9.11$3.33$5.78$1.25$1.58$0.32
2022Detailed filing. Detailed filing data is available for this year.$6.06$0.11$5.95$1.57$1.75$0.18
2021Detailed filing. Detailed filing data is available for this year.$6.27$0.15$6.12$1.55$1.68$0.13
2020Detailed filing. Detailed filing data is available for this year.$6.43$0.17$6.25$1.22$1.51$0.29
2019Detailed filing. Detailed filing data is available for this year.$6.66$0.12$6.54$1.37$1.70$0.33
2018Detailed filing. Detailed filing data is available for this year.$7.02$0.16$6.86$1.33$1.69$0.36
2017Detailed filing. Detailed filing data is available for this year.$7.40$0.18$7.22$1.40$1.55$0.15
2016Detailed filing. Detailed filing data is available for this year.$7.42$0.05$7.37$1.32$1.58$0.26
2015Detailed filing. Detailed filing data is available for this year.$7.09$0.29$6.79$1.34$1.73$0.39
2014Detailed filing. Detailed filing data is available for this year.$7.52$0.25$7.27$1.37$1.83$0.46
2013Detailed filing. Detailed filing data is available for this year.$8.02$0.30$7.72$1.53$1.65$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.06$0.22$7.84$1.64
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.38$0.25$8.13$1.67
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.70$0.23$8.47$1.52