Civic Intelligence

Butte Family YMCA Inc.

990 • Fiscal year 2017 • EIN 81-0233504

Jul 01, 2016 to Jun 30, 2017 • Filed on Nov 15, 2017

2975 Washoe StButte, MT 59701

(406) 782-1266

Siviq Scores

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

Liabilities / Assets

65th percentile

0.33x

Higher debt load relative to assets than 65% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

85th percentile

1.43x

Higher debt load relative to revenue than 85% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Net Margin

27th percentile

-3.3%

Higher net margin than 27% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

32nd percentile

$81,807

Higher top officer pay than 32% of similar nonprofits.

Top officer pay equals 5.5% of source-year revenue.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Asset Growth

24th percentile

-2.6%

Faster asset growth than 24% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

45th percentile

3.1%

Faster revenue growth than 45% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Down

$6,344,767

Down $168,069 (-2.6%) from 2016

Net Assets

Down

$4,222,681

Down $49,082 (-1.1%) from 2016

Liabilities

Down

$2,122,086

Down $118,987 (-5.3%) from 2016

Revenue

Up

$1,482,823

Up $44,062 (+3.1%) from 2016

Expenses

Down

$1,531,905

Down $83,046 (-5.1%) from 2016

Net Income

Up

-$49,082

Up $127,108 (+72%) from 2016

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $7,500,066Liabilities 2010: $2,751,290Net Assets 2010: $4,748,7762010Assets 2011: $7,405,868Liabilities 2011: $2,474,672Net Assets 2011: $4,931,1962011Assets 2012: $6,970,249Liabilities 2012: $2,340,505Net Assets 2012: $4,629,7442012Assets 2013: $6,855,734Liabilities 2013: $2,430,403Net Assets 2013: $4,425,3312013Assets 2014: $6,721,981Liabilities 2014: $2,380,443Net Assets 2014: $4,341,5382014Assets 2015: $6,828,658Liabilities 2015: $2,282,736Net Assets 2015: $4,545,9222015Assets 2016: $6,512,836Liabilities 2016: $2,241,073Net Assets 2016: $4,271,7632016Assets 2017: $6,344,767Liabilities 2017: $2,122,086Net Assets 2017: $4,222,6812017Assets 2018: $6,258,475Liabilities 2018: $2,113,982Net Assets 2018: $4,144,4932018Assets 2019: $6,009,793Liabilities 2019: $1,595,869Net Assets 2019: $4,413,9242019Assets 2020: $6,184,203Liabilities 2020: $1,669,944Net Assets 2020: $4,514,2592020Assets 2021: $7,268,965Liabilities 2021: $1,755,813Net Assets 2021: $5,513,1522021Assets 2022: $7,384,809Liabilities 2022: $1,800,996Net Assets 2022: $5,583,8132022Assets 2023: $7,492,567Liabilities 2023: $2,000,215Net Assets 2023: $5,492,3522023Assets 2024: $7,018,509Liabilities 2024: $1,750,811Net Assets 2024: $5,267,6982024Assets 2025: $6,696,879Liabilities 2025: $1,621,997Net Assets 2025: $5,074,8822025

Highlighted filing

2017

Assets$6,344,767
Liabilities$2,122,086
Net Assets$4,222,681

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,376,5382010Expenses 2011: $1,490,4472011Expenses 2012: $1,611,5282012Expenses 2013: $1,553,8582013Revenue 2014: $1,398,891Expenses 2014: $1,521,044Net Income 2014: -$122,1532014Revenue 2015: $1,812,081Expenses 2015: $1,592,446Net Income 2015: $219,6352015Revenue 2016: $1,438,761Expenses 2016: $1,614,951Net Income 2016: -$176,1902016Revenue 2017: $1,482,823Expenses 2017: $1,531,905Net Income 2017: -$49,0822017Revenue 2018: $1,542,241Expenses 2018: $1,620,429Net Income 2018: -$78,1882018Revenue 2019: $2,274,166Expenses 2019: $2,007,225Net Income 2019: $266,9412019Revenue 2020: $1,608,963Expenses 2020: $1,477,158Net Income 2020: $131,8052020Revenue 2021: $2,431,347Expenses 2021: $1,431,126Net Income 2021: $1,000,2212021Revenue 2022: $1,984,909Expenses 2022: $1,796,961Net Income 2022: $187,9482022Revenue 2023: $1,889,747Expenses 2023: $2,002,347Net Income 2023: -$112,6002023Revenue 2024: $1,947,231Expenses 2024: $2,232,723Net Income 2024: -$285,4922024Revenue 2025: $1,990,457Expenses 2025: $2,213,740Net Income 2025: -$223,2832025

Highlighted filing

2017

Revenue$1,482,823
Expenses$1,531,905
Net Income-$49,082
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Nov 15, 2017
Return Version
2016v3.0
Gross Receipts
$1,535,071
Mission and Program Overview

Mission

The Butte Family YMCA purpose is to build a healthy spirit, mind, and body for each person it serves through programs based on christian values. The YMCA helps strengthen families and build better communities through services that involve Youth Development, Healthy Living, & Social Responsibility.

The butte ymca purpose is to build a healthy spirit, mind, and body for each person it serves through programs based on christian principles. The ymca helps strengthen families and build better communities. The ymca addresses community needs through wellness, leadership, and family activities by providing fitness programs, facilities, sports, and community daycare.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,584,059$5,499,888▼ $84,171
Investments in Publicly Traded Securities$652,212$683,319▲ $31,107
Cash and Non-Interest-Bearing Accounts$121,345$63,848▼ $57,497
Accounts Receivable$64,504$62,374▼ $2,130
Investments Other Securities$22,216$16,263▼ $5,953
Pledges and Grants Receivable$60,802$12,082▼ $48,720
Prepaid Expenses and Deferred Charges$2,225$2,218▼ $7
Savings and Temporary Cash Investments$0$0→ $0
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc$0$0→ $0
Investments Program Related$0--
Total Assets$6,512,836$6,344,767▼ $168,069
Other Assets Total$5,473$4,775▼ $698
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,072,383$1,994,223▼ $78,160
Accounts Payable and Accrued Expenses$84,936$78,935▼ $6,001
Deferred Revenue$36,265$48,928▲ $12,663
Unsecured Notes Loans Payable$47,489$0▼ $47,489
Other Liabilities$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$2,241,073$2,122,086▼ $118,987
Net Assets / Fund Balance
Permanently Rstr Net Assets$2,540,017$2,559,519▲ $19,502
Unrestricted Net Assets$1,631,746$1,663,162▲ $31,416
Temporarily Rstr Net Assets$100,000$0▼ $100,000
Total Net Assets Fund Balance$4,271,763$4,222,681▼ $49,082
Total Liabilities and Net Assets / Fund Balance$6,512,836$6,344,767▼ $168,069

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,804,101$1,616,318-
Other Land Buildings$25,683$312-
Land$540,500--
Equipment$129,604$236,049-

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$2,513,432$0▲ $86,654$40,567$2,559,519
2015$2,563,008$0▼ $14,359$35,217$2,513,432
2014$2,621,655$0▲ $104,038$162,685$2,563,008
2013$2,571,244$0▲ $113,233$62,822$2,621,655
2012$2,520,643$0▲ $79,540$28,939$2,571,244
Compensation and Service Providers

Employees

NameTitleBaseTotal
-CEO$81,807$81,807

Board Members and Trustees

NameTitle
-Past President
-President
-Vice President
-Board Member
-Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$333,402
Program Service Revenue
$1,089,229
Investment Income
$42,570
Other Revenue
$17,622
All Other Contributions
$333,402
Change in Net Assets
$-49,082

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,482,823
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$1,482,823
Total Revenue per Form 990
$1,482,823
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$812,666
Other Expenses$719,239
Total Fundraising Expense$123,715
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$390,081$109,167$95,026$594,274
Occupancy$184,173--$184,173
Depreciation Depletion$169,124--$169,124
Current Officers, Directors, Trustees, and Key Employees$67,899$12,456$1,452$81,807
Office Expenses$59,122$12,537$9,667$81,326
Payroll Taxes$52,855$14,086$10,825$77,766
Interest$5,339$59,498-$64,837
Insurance$33,047$6,059-$39,106
Other Employee Benefits$24,302$8,191$4,978$37,471
Payments to Affiliates$27,931$0$0$27,931
Other Expenses$22,477$2,061$1,767$24,538
Pension Plan Contributions-$21,348-$21,348
Fees for Services Accounting-$10,200-$10,200
Travel$4,224$2,120-$6,344
Conferences and Meetings$3,389$1,965-$5,354
Total Functional Expenses$1,142,637$265,553$123,715$1,531,905

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,531,905
Total Expenses per Audited Statements$1,531,905
Total Expenses per Form 990$1,531,905
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$17,622
Fundraising Direct Expenses$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $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
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, Line 6 Classes of members or stockholders

The ymca sells passes to customers who are members of the ymca.

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

The 990 was reviewed and approved by the finance committee and then reviewed and approved by the board.

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

Management annually sends disclosure forms to the officers and directors for disclosure of any conflicts of interest.

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

The independent board of directors reviews and approves compensation for the ceo.

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

Documents are available upon request.

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

Other Program Revenue - Total Revenue: 317615, Related or Exempt Function Revenue: 317615, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Residence Revenue - Total Revenue: 0, Related or Exempt Function Revenue: 0, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;

FORM 990, PART VI, SECTION A, LINE 6:

The ymca sells passes to customers who are members of the ymca.

FORM 990, PART VI SECTION B, LINE 11:

The 990 was reviewed and approved by the finance committee and then reviewed and approved by the board.

FORM 990, PART VI, SECTION B, LINE 12C:

Management annually sends disclosure forms to the officers and directors for disclosure of any conflicts of interest.

FORM 990, PART VI, SECTION B, LINE 15A:

The independent board of directors reviews compensation for the ceo by comparing officer compensation to that of similar organizations and approves appropriate and reasonable compensation for the ceo.

FORM 990, PART VI, SECTION C, LINE 19:

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Butte Family YMCA
EIN
81-0233504
Phone
4067821266
Address
2975 Washoe St, Butte, MT 59701

Signing Officer

Name
Phillip Borup
Title
CEO
Signed
2017-11-15

Organization Details

Formed
1945
Legal Domicile
Mt
Voting Board Members
16
Independent Board Members
15
Employees
100
Volunteers
67
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 1 DESCRIPTION OF ORGANIZATION MISSION

Leadership, and family activities by providing fitness programs, facilities, sports, and community daycare.

Form 990, Part XII, Line 2C AUDIT OVERSIGHT

The finance committee oversees the annual financial statement review or audits and selects the independent cpa firm.

FORM 990, PART I, LINE 1 DESCRIPTION OF ORGANIZATION MISSION:

Through programs based on christian principles. The ymca helps strengthen families and build better communities. The ymca addresses community needs through wellness, leadership,m and family activities by providing fitness programs, facilities, sports, and community daycare.

FORM 990, PART III, LINE 1 DESCRIPTION OF ORGANIZATION MISSION:

Leadership, and family activities by providing fitness programs, facilities, sports, and community daycare.

FORM 990, PART XII, LINE 2C:

The finance committee oversees the annual financial audit statement review or audits and selects the independent cpa firm.

Financial Statement Notes

Schedule D, Part X, Line 2

The ymca is exempt from federal and state taxes under code 501 (c) (3) of the internal revenue code. There are no uncertain tax positions as of 06/30/2017.

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

THE YMCA IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER CODE 50l(C)(3) OF THE INTERNAL REVENUE CODE. THERE ARE NO UNCERTAIN TAX POSITIONS AS OF 6/30/2017.

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IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt3Bob Whelan
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt4Paul Babb
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt5Serena Brewer
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt6Janet Coe
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt7Colleen Cooney
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt8Kara Howard
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt9Henry Klobucar
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt10John Nordhagen
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt11Michelle St Pierre
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt12Cassie Wick
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt13Dick Wright
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt14Phillip Borup
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IRS990/MissionDesc0THE BUTTE YMCA PURPOSE IS TO BUILD A HEALTHY SPIRIT, MIND, AND BODY FOR EACH PERSON IT SERVES THROUGH PROGRAMS BASED ON CHRISTIAN PRINCIPLES. THE YMCA HELPS STRENGTHEN FAMILIES AND BUILD BETTER COMMUNITIES. THE YMCA ADDRESSES COMMUNITY NEEDS THROUGH WELLNESS, LEADERSHIP, AND FAMILY ACTIVITIES BY PROVIDING FITNESS PROGRAMS, FACILITIES, SPORTS, AND COMMUNITY DAYCARE.
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IRS990/OtherExpensesGrp/Desc3CONTRACT SERVICES
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IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0Phillip Borup
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IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Membership Revenue
IRS990/ProgramServiceRevenueGrp/Desc1Day Camp Revenue
IRS990/ProgramServiceRevenueGrp/Desc2Childcare Revenue -- School Age
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt153484
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt250690
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt33005
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt153484
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt250690
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt33005
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt40

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.70$1.62$5.07$1.99$2.21$0.22
2024Detailed filing. Detailed filing data is available for this year.$7.02$1.75$5.27$1.95$2.23$0.29
2023Detailed filing. Detailed filing data is available for this year.$7.49$2.00$5.49$1.89$2.00$0.11
2022Detailed filing. Detailed filing data is available for this year.$7.38$1.80$5.58$1.98$1.80$0.19
2021Detailed filing. Detailed filing data is available for this year.$7.27$1.76$5.51$2.43$1.43$1.00
2020Detailed filing. Detailed filing data is available for this year.$6.18$1.67$4.51$1.61$1.48$0.13
2019Detailed filing. Detailed filing data is available for this year.$6.01$1.60$4.41$2.27$2.01$0.27
2018Detailed filing. Detailed filing data is available for this year.$6.26$2.11$4.14$1.54$1.62$0.08
2017Detailed filing. Detailed filing data is available for this year.$6.34$2.12$4.22$1.48$1.53$0.05
2016Detailed filing. Detailed filing data is available for this year.$6.51$2.24$4.27$1.44$1.61$0.18
2015Detailed filing. Detailed filing data is available for this year.$6.83$2.28$4.55$1.81$1.59$0.22
2014Detailed filing. Detailed filing data is available for this year.$6.72$2.38$4.34$1.40$1.52$0.12
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.86$2.43$4.43$1.55
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.97$2.34$4.63$1.61
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.41$2.47$4.93$1.49
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.50$2.75$4.75$1.38
Peer Organizations

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