Civic Intelligence

Young Men'S Christian Association

EIN 75-0855638 • 501(c)3 • Abilene, TX

Profile

The mission of the young men's christian association of abilene, texas is to put christian principles into practice through programs that build a healthy spirit, mind, and body for all.

PO Box 3137Abilene, TX 79604-3137

www.abileneymca.org

Siviq Scores

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

Liabilities / Assets

24th percentile

0.03x

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

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

Liabilities / Revenue

33rd percentile

0.11x

Higher debt load relative to revenue than 33% of similar nonprofits.

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

Net Margin

37th percentile

0.3%

Higher net margin than 37% of similar nonprofits.

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

Top Officer Pay

47th percentile

$178,753

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 6.5% of source-year revenue.

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

Asset Growth

32nd percentile

-0.6%

Faster asset growth than 32% of similar nonprofits.

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

Revenue Growth

21st percentile

-8.4%

Faster revenue growth than 21% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets24th percentile

Assets

Down

$10,088,705

Down $58,660 (-0.6%) from 2023

Liabilities

Down

$288,801

Down $74,214 (-20%) from 2023

Net Assets

Up

$9,799,904

Up $15,554 (+0.2%) from 2023

Operations
Liabilities / Revenue33rd percentileNet Margin37th percentile

Revenue

Down

$2,744,235

Down $252,608 (-8.4%) from 2023

Expenses

Up

$2,737,211

Up $79,338 (+3.0%) from 2023

Net Income

Down

$7,024

Down $331,946 (-98%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth32nd percentile

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

$15M$10M$5.0M$0Assets 2010: $4,903,941Liabilities 2010: $579,493Net Assets 2010: $4,324,4482010Assets 2011: $4,894,321Liabilities 2011: $384,090Net Assets 2011: $4,510,2312011Assets 2012: $5,108,217Liabilities 2012: $497,925Net Assets 2012: $4,610,2922012Assets 2013: $4,813,441Liabilities 2013: $434,845Net Assets 2013: $4,378,5962013Assets 2014: $4,678,707Liabilities 2014: $319,970Net Assets 2014: $4,358,7372014Assets 2015: $4,527,554Liabilities 2015: $233,428Net Assets 2015: $4,294,1262015Assets 2016: $4,352,433Liabilities 2016: $223,144Net Assets 2016: $4,129,2892016Assets 2017: $4,219,968Liabilities 2017: $243,249Net Assets 2017: $3,976,7192017Assets 2018: $4,374,020Liabilities 2018: $311,328Net Assets 2018: $4,062,6922018Assets 2019: $7,553,619Liabilities 2019: $225,636Net Assets 2019: $7,327,9832019Assets 2020: $7,715,081Liabilities 2020: $464,490Net Assets 2020: $7,250,5912020Assets 2021: $10,253,136Liabilities 2021: $1,215,117Net Assets 2021: $9,038,0192021Assets 2022: $10,019,785Liabilities 2022: $623,510Net Assets 2022: $9,396,2752022Assets 2023: $10,147,365Liabilities 2023: $363,015Net Assets 2023: $9,784,3502023Assets 2024: $10,088,705Liabilities 2024: $288,801Net Assets 2024: $9,799,9042024

Highlighted filing

2024

Assets$10,088,705
Liabilities$288,801
Net Assets$9,799,904
Open 2024 Filing

Operations Trend

Revenue Growth21st percentile

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $2,201,3702010Expenses 2011: $2,546,4482011Expenses 2012: $2,681,0822012Revenue 2013: $2,657,409Expenses 2013: $2,943,307Net Income 2013: -$285,8982013Revenue 2014: $2,807,000Expenses 2014: $2,838,368Net Income 2014: -$31,3682014Revenue 2015: $2,707,263Expenses 2015: $2,758,737Net Income 2015: -$51,4742015Revenue 2016: $2,508,995Expenses 2016: $2,693,756Net Income 2016: -$184,7612016Revenue 2017: $2,468,724Expenses 2017: $2,691,777Net Income 2017: -$223,0532017Revenue 2018: $2,601,350Expenses 2018: $2,484,290Net Income 2018: $117,0602018Revenue 2019: $5,591,833Expenses 2019: $2,392,423Net Income 2019: $3,199,4102019Revenue 2020: $1,707,548Expenses 2020: $1,841,380Net Income 2020: -$133,8322020Revenue 2021: $3,583,685Expenses 2021: $1,842,841Net Income 2021: $1,740,8442021Revenue 2022: $2,981,448Expenses 2022: $2,532,496Net Income 2022: $448,9522022Revenue 2023: $2,996,843Expenses 2023: $2,657,873Net Income 2023: $338,9702023Revenue 2024: $2,744,235Expenses 2024: $2,737,211Net Income 2024: $7,0242024

Highlighted filing

2024

Revenue$2,744,235
Expenses$2,737,211
Net Income$7,024
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$10,088,705
Liabilities
$288,801
Net assets
$9,799,904
Revenue
$2,744,235
Expenses
$2,737,211
Net income
$7,024
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$10.1$0.29$9.80$2.74$2.74$0.01
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.1$0.36$9.78$3.00$2.66$0.34
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.0$0.62$9.40$2.98$2.53$0.45
2021Detailed filing. Detailed filing data is available for this year.$10.3$1.22$9.04$3.58$1.84$1.74
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.72$0.46$7.25$1.71$1.84$0.13
2019Detailed filing. Detailed filing data is available for this year.$7.55$0.23$7.33$5.59$2.39$3.20
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.37$0.31$4.06$2.60$2.48$0.12
2017Detailed filing. Detailed filing data is available for this year.$4.22$0.24$3.98$2.47$2.69$0.22
2016Detailed filing. Detailed filing data is available for this year.$4.35$0.22$4.13$2.51$2.69$0.18
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.53$0.23$4.29$2.71$2.76$0.05
2014Detailed filing. Detailed filing data is available for this year.$4.68$0.32$4.36$2.81$2.84$0.03
2013Detailed filing. Detailed filing data is available for this year.$4.81$0.43$4.38$2.66$2.94$0.29
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.11$0.50$4.61$2.68
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.89$0.38$4.51$2.55
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.90$0.58$4.32$2.20
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 16, 2025
Return Version
2024v5.1
Gross Receipts
$2,744,406
Mission and Program Overview

Mission

The mission of the young men's christian association of abilene, texas is to put christian principles into practice through programs that build a healthy spirit, mind, and body for all.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$7,498,544$7,223,923▼ $274,621
Cash and Non-Interest-Bearing Accounts$1,707,933$1,635,074▼ $72,859
Investments in Publicly Traded Securities$110,174$414,145▲ $303,971
Prepaid Expenses and Deferred Charges$151,438$118,861▼ $32,577
Accounts Receivable$65,607$88,155▲ $22,548
Pledges and Grants Receivable$7,478$3,380▼ $4,098
Total Assets$10,147,365$10,088,705▼ $58,660
Other Assets Total$606,191$605,167▼ $1,024
Liabilities
Mortgage Notes Payable Secured by Investment Property$116,355$88,520▼ $27,835
Accounts Payable and Accrued Expenses$115,797$82,331▼ $33,466
Deferred Revenue$63,205$70,470▲ $7,265
Other Liabilities$67,658$47,480▼ $20,178
Total Liabilities$363,015$288,801▼ $74,214
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$9,132,744$8,823,889▼ $308,855
Net Assets With Donor Restrictions$651,606$976,015▲ $324,409
Total Net Assets Fund Balance$9,784,350$9,799,904▲ $15,554
Total Liabilities and Net Assets / Fund Balance$10,147,365$10,088,705▼ $58,660

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,292,381$2,642,593$8,934,974
Other Land Buildings$668,770$506,777$1,175,547
Equipment$200,867$281,004$481,871
Leasehold Improvements$61,905$118,446$180,351
Other Assets Org$44,707--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$648,706$300,075▲ $51,099-$974,605
2023$611,970-▲ $60,702-$648,706
2022$711,131-▼ $75,776-$611,970
2021$652,341-▲ $86,206-$711,131
2020$590,980-▲ $69,022-$652,341
Compensation and Service Providers
Top Officer Pay47th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
David HendricksPresidentFT$153,410$25,343$178,753

Board Members and Trustees

NameTitle
Brian LacroixChair
David GreenPast Chair
Bobby GarciaDirector
Brandy MaldonadoDirector
Clint RosenbaumDirector
David BuhrmannDirector
Jessica HaileDirector
Jim FitzhughDirector
Jim MccathrenDirector
Kay Alexander ResignedDirector
Kelsey Huddleston ResignedDirector
Ronny BryantDirector
Tommy McalisterDirector
Jose Casjen RicoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$163,039
Program Service Revenue
$2,441,713
Investment Income
$95,262
Other Revenue
$44,221
All Other Contributions
$163,039
Change in Net Assets
$7,024

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,744,235
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$8,530
Total Revenue per Audited Statements
$2,752,765
Total Revenue per Form 990
$2,744,235
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,441,842
Other Expenses$1,295,369
Total Fundraising Expense$22,197
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$971,109$36,943$1,844$1,009,896
Depreciation Depletion$345,500$10,686-$356,186
Insurance$208,267$5,645-$213,912
Current Officers, Directors, Trustees, and Key Employees-$160,878$17,875$178,753
Fees for Services Other$127,224$3,167-$130,391
Occupancy$120,785$3,736-$124,521
Payroll Taxes$78,340$16,277$1,680$96,297
Other Employee Benefits$86,042$1,676$-11$87,707
Pension Plan Contributions$60,181$8,199$809$69,189
All Other Expenses$62,064$3,727-$65,791
Interest-$43,012-$43,012
Fees for Services Accounting$35,097$874-$35,971
Fees for Service Investment Mgmnt Fees-$25,200-$25,200
Other Expenses$20,740$116-$20,856
Office Expenses$16,828$520-$17,348
Travel$5,147$159-$5,306
Total Functional Expenses$2,353,805$361,209$22,197$2,737,211

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,737,211
Total Expenses per Audited Statements$2,737,211
Total Expenses per Form 990$2,737,211
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Right of Use Liability$47,480
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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, Part VI, Section A, Line 6

“The organization has members that pay membership dues monthly to use the facilities and take advantage of other programs that the organization has to offer.”

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

“The form 990 is given to the executive committee who then assigns the finance committee to review the form before it is filed. Members are asked to review the form for any questions, comments, or recommendations. If any questions arise, they are answered and/or researched by the appropriate individual.”

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

“Board members review on an annual basis possible conflicts of interest situations, as well as contracts before they are awarded. Board members are also encouraged to consult with the executive committee concerning any possible conflicts of interest.”

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

“Compensation of the ceo is reviewed and approved by the board.”

Form 990, Part VI, Section C, Line 19

“Governing documents, conflict of interest policy, and financial statements are made available upon request.”

Filing and Contact Details

Filer

Filer Name
YOUNG MEN'S CHRISTIAN ASSOCIATION
EIN
75-0855638
Phone
3256953400
Address
PO BOX 3137, ABILENE, TX 79604-3137

Signing Officer

Name
David Hendricks
Title
President & CEO
Phone
3256953400
Signed
2025-06-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Hendricks
Formed
1947
Legal Domicile
TX
Voting Board Members
14
Independent Board Members
14
Employees
159
Volunteers
139

Preparer

Firm
Condley and Company Llp
Address
PO BOX 2993, ABILENE, TX 79604-2993
Preparer
Hope Wegrzynowicz CPA
Phone
3256776251
Supplemental Narrative

Additional Explanations

PART XII, LINE 2 C:

“The process has not changed from prior years.”

Financial Statement Notes

PART V, LINE 4:

“The organization has a policy of appropriating for distribution annually a payout rate established by the trustees of the community foundation of abilene. For the year ended december 31, 2024, the payout rate and amount were 4.0% and $21,286, respectively, for the community foundation endowment. At least annually, the income on the endowment held by the maintenance trust is made available to the organization to be used for maintenance and repairs of existing buildings and improvements.”

PART X, LINE 2:

“Management has determined that no material uncertain positions require recognition in the financial statements. Additionally, no provision for income taxes is reflected in these financial statements. Interest and penalties would be recognized as a tax expense; however, no interest or penalties are recognized in the statements of activities. With few exceptions, the organization is no longer subject to income tax examinations by the u.s. Federal, state, or local tax authorities to the three years before the most recent tax filing.”

Raw XML AppendixShowing 400 of 623 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.

Path#Value
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IRS990/ActivityOrMissionDesc0THE MISSION OF THE YOUNG MEN'S CHRISTIAN ASSOCIATION OF ABILENE, TEXAS IS TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD A HEALTHY SPIRIT, MIND, AND BODY FOR ALL.
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IRS990/Desc0MORE THAN 970 CHILDREN PARTICIPATE IN DIFFERENT YOUTH DEVELOPMENT PROGRAMS OFFERED BY THE YMCA OF ABILENE. OUR YMCA IS COMMITTED TO NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN. WE BELIEVE THAT ALL KIDS DESERVE THE OPPORTUNITY TO DISCOVER WHO THEY ARE AND WHAT THEY CAN ACHIEVE. THAT IS WHY WE HELP YOUNG PEOPLE CULTIVATE THE VALUES, SKILLS AND RELATIONSHIPS THAT LEAD TO POSITIVE BEHAVIORS, BETTER HEALTH AND EDUCATIONAL ACHIEVEMENT. OUR YMCA PROGRAMS OFFER A RANGE OF EXPERIENCES THAT ENRICH COGNITIVE, SOCIAL, PHYSICAL AND EMOTIONAL GROWTH.
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IRS990/Form990PartVIISectionAGrp/PersonNm6BRANDY MALDONADO
IRS990/Form990PartVIISectionAGrp/PersonNm7TOMMY MCALISTER
IRS990/Form990PartVIISectionAGrp/PersonNm8JIM MCCATHREN
IRS990/Form990PartVIISectionAGrp/PersonNm9CLINT ROSENBAUM
IRS990/Form990PartVIISectionAGrp/PersonNm10BRIAN LACROIX
IRS990/Form990PartVIISectionAGrp/PersonNm11JOSE CASJEN RICO
IRS990/Form990PartVIISectionAGrp/PersonNm12DAVID GREEN
IRS990/Form990PartVIISectionAGrp/PersonNm13BOBBY GARCIA
IRS990/Form990PartVIISectionAGrp/PersonNm14DAVID HENDRICKS
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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt11TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt12PAST CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14PRESIDENT
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IRS990/MissionDesc0THE MISSION OF THE YOUNG MEN'S CHRISTIAN ASSOCIATION OF ABILENE, TEXAS IS TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD A HEALTHY SPIRIT, MIND, AND BODY FOR ALL.
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE YMCA IS A LEADING VOICE ON HEALTH AND WELL-BEING. WE BRING FAMILIES CLOSER TOGETHER, ENCOURAGE GOOD HEALTH AND FOSTER CONNECTIONS THROUGH FITNESS, SPORTS, FUN AND SHARED INTERESTS. AS A RESULT, OVER 94 PEOPLE IN OUR COMMUNITY ARE RECEIVING THE SUPPORT, GUIDANCE AND RESOURCES THEY NEED TO ACHIEVE GREATER HEALTH IN SPIRIT, MIND AND BODY. THIS IS PARTICULARLY IMPORTANT AS OUR NATION STRUGGLES WITH AN OBESITY CRISIS, FAMILIES STRUGGLE WITH WORK/LIFE BALANCE AND INDIVIDUALS SEARCH FOR PERSONAL FULFILLMENT.
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IRS990/ProgSrvcAccomActy3Grp/Desc0OUR YMCA BELIEVES IN GIVING BACK AND SUPPORTING OUR NEIGHBORS. WE HAVE BEEN LISTENING AND RESPONDING TO OUR COMMUNITY'S MOST CRITICAL SOCIAL NEEDS. YMCA PROGRAMS ARE HOW WE DELIVER TRAINING, RESOURCES AND SUPPORT THAT EMPOWER OUR NEIGHBORS TO EFFECT CHANGE, BRIDGE GAPS AND OVERCOME OBSTACLES. WE ENGAGE YMCA MEMBERS, PARTICIPANTS AND VOLUNTEERS IN ACTIVITIES THAT STRENGTHEN OUR COMMUNITY AND PAVE THE WAY FOR FUTURE GENERATIONS TO THRIVE. THIS PROGRAM SERVED 16 PARTICIPANTS.
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