Civic Intelligence

Greater Missoula Family YMCA

EIN 81-0300829 • 501(c)3 • Missoula, MT

Profile

The missoula family ymca's mission is to put christian principles into practice through programs that build healthy spirit, mind and body for all. The y serves families and individuals of all ages, abilities, incomes, races and religions. We are for youth development, healthy living and social responsibility, and offer programs that promote healthy lifestyles, strong values, leadership development, community-building, and international connections. Our y makes the commitment that all can participate, regardless of ability to pay, and provided financial assistance and community subsidy so that low-income children, families and individuals could participate in y programming, membership and child care. The missoula family ymca is founded and led by volunteers from our community; volunteers also serve as mentors, coaches, program leaders, instructors and more. Volunteers donated time, talent and energy of more than 5,000 volunteer hours made the work of the y possible.

3000 Russell StreetMissoula, MT 59801

www.ymcamissoula.org

Siviq Scores

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

Liabilities / Assets

41st percentile

0.10x

Higher debt load relative to assets than 41% of similar nonprofits.

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

Liabilities / Revenue

60th percentile

0.33x

Higher debt load relative to revenue than 60% of similar nonprofits.

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

Net Margin

64th percentile

11%

Higher net margin than 64% of similar nonprofits.

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

Top Officer Pay

38th percentile

$151,722

Higher top officer pay than 38% of similar nonprofits.

Top officer pay equals 2.1% of source-year revenue.

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

Asset Growth

50th percentile

4.4%

Faster asset growth than 50% of similar nonprofits.

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

Revenue Growth

11th percentile

-24%

Faster revenue growth than 11% of similar nonprofits.

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

Assets

Up

$22,516,314

Up $943,145 (+4.4%) from 2023

Liabilities

Down

$2,359,604

Down $109,084 (-4.4%) from 2023

Net Assets

Up

$20,156,710

Up $1,052,229 (+5.5%) from 2023

Revenue

Down

$7,156,729

Down $2,270,020 (-24%) from 2023

Expenses

Down

$6,334,434

Down $134,998 (-2.1%) from 2023

Net Income

Down

$822,295

Down $2,135,022 (-72%) from 2023

Trend Graphs

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2010: $6,504,629Liabilities 2010: $220,257Net Assets 2010: $6,284,3722010Assets 2011: $6,494,205Liabilities 2011: $194,371Net Assets 2011: $6,299,8342011Assets 2012: $6,641,953Liabilities 2012: $262,950Net Assets 2012: $6,379,0032012Assets 2013: $6,708,214Liabilities 2013: $278,340Net Assets 2013: $6,429,8742013Assets 2014: $6,377,728Liabilities 2014: $226,306Net Assets 2014: $6,151,4222014Assets 2015: $6,272,314Liabilities 2015: $204,384Net Assets 2015: $6,067,9302015Assets 2016: $6,354,993Liabilities 2016: $317,701Net Assets 2016: $6,037,2922016Assets 2017: $6,517,386Liabilities 2017: $466,975Net Assets 2017: $6,050,4112017Assets 2018: $6,120,708Liabilities 2018: $457,593Net Assets 2018: $5,663,1152018Assets 2019: $5,993,662Liabilities 2019: $438,387Net Assets 2019: $5,555,2752019Assets 2020: $7,389,302Liabilities 2020: $312,947Net Assets 2020: $7,076,3552020Assets 2021: $11,370,626Liabilities 2021: $381,637Net Assets 2021: $10,988,9892021Assets 2022: $17,125,907Liabilities 2022: $1,144,304Net Assets 2022: $15,981,6032022Assets 2023: $21,573,169Liabilities 2023: $2,468,688Net Assets 2023: $19,104,4812023Assets 2024: $22,516,314Liabilities 2024: $2,359,604Net Assets 2024: $20,156,7102024

Highlighted filing

2024

Assets$22,516,314
Liabilities$2,359,604
Net Assets$20,156,710

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $3,711,4942010Expenses 2011: $3,539,5902011Expenses 2012: $4,006,5822012Revenue 2013: $4,193,565Expenses 2013: $4,212,199Net Income 2013: -$18,6342013Revenue 2014: $4,165,064Expenses 2014: $4,441,616Net Income 2014: -$276,5522014Revenue 2015: $4,287,477Expenses 2015: $4,313,236Net Income 2015: -$25,7592015Revenue 2016: $4,275,752Expenses 2016: $4,341,369Net Income 2016: -$65,6172016Revenue 2017: $4,204,765Expenses 2017: $4,128,615Net Income 2017: $76,1502017Revenue 2018: $4,015,265Expenses 2018: $4,345,007Net Income 2018: -$329,7422018Revenue 2019: $4,157,939Expenses 2019: $4,412,878Net Income 2019: -$254,9392019Revenue 2020: $6,023,568Expenses 2020: $4,510,096Net Income 2020: $1,513,4722020Revenue 2021: $8,186,405Expenses 2021: $4,407,045Net Income 2021: $3,779,3602021Revenue 2022: $10,632,225Expenses 2022: $5,415,618Net Income 2022: $5,216,6072022Revenue 2023: $9,426,749Expenses 2023: $6,469,432Net Income 2023: $2,957,3172023Revenue 2024: $7,156,729Expenses 2024: $6,334,434Net Income 2024: $822,2952024

Highlighted filing

2024

Revenue$7,156,729
Expenses$6,334,434
Net Income$822,295

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$22.5$2.36$20.2$7.16$6.33$0.82
2023Detailed filing. Detailed filing data is available for this year.$21.6$2.47$19.1$9.43$6.47$2.96
2022Detailed filing. Detailed filing data is available for this year.$17.1$1.14$16.0$10.6$5.42$5.22
2021Detailed filing. Detailed filing data is available for this year.$11.4$0.38$11.0$8.19$4.41$3.78
2020Detailed filing. Detailed filing data is available for this year.$7.39$0.31$7.08$6.02$4.51$1.51
2019Detailed filing. Detailed filing data is available for this year.$5.99$0.44$5.56$4.16$4.41$0.25
2018Detailed filing. Detailed filing data is available for this year.$6.12$0.46$5.66$4.02$4.35$0.33
2017Detailed filing. Detailed filing data is available for this year.$6.52$0.47$6.05$4.20$4.13$0.08
2016Detailed filing. Detailed filing data is available for this year.$6.35$0.32$6.04$4.28$4.34$0.07
2015Detailed filing. Detailed filing data is available for this year.$6.27$0.20$6.07$4.29$4.31$0.03
2014Detailed filing. Detailed filing data is available for this year.$6.38$0.23$6.15$4.17$4.44$0.28
2013Detailed filing. Detailed filing data is available for this year.$6.71$0.28$6.43$4.19$4.21$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.64$0.26$6.38$4.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.49$0.19$6.30$3.54
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.50$0.22$6.28$3.71
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 28, 2025
Return Version
2024v5.1
Gross Receipts
$7,332,666
Mission and Program Overview

Mission

The missoula family ymca's mission is to put christian principles into practice through programs that build healthy spirit, mind and body for all. The y serves families and individuals of all ages, abilities, incomes, races and religions. We are for youth development, healthy living and social responsibility, and offer programs that promote healthy lifestyles, strong values, leadership development, community-building, and international connections. Our y makes the commitment that all can participate, regardless of ability to pay, and provided more than $500,000 in direct financial assistance so that more than 5,000 low-income children, families and individuals could participate in y programming, membership and child care. The missoula family ymca is founded and led by volunteers from our community; volunteers also serve as mentors, coaches, program leaders, instructors and more. The donated time, talent and energy of more than 2,000 volunteers made the work of the y possible.

The missoula family ymca's mission is to put christian principles into practice through programs that build healthy spirit, mind and body for all. The y serves families and individuals of all ages, abilities, incomes, races and religions. We are for youth development, healthy living and social responsibility, and offer programs that promote healthy lifestyles, strong values, leadership development, community-building, and international connections. Our y makes the commitment that all can participate, regardless of ability to pay, and provide financial assistance and community subsidy so low-income children, families and individuals could participate in y programming, membership and child care. The missoula family ymca is founded and led by volunteers from our community; volunteers also serve as mentors, coaches, program leaders, instructors and more. The donated time, talent and energy of more than 500 volunteers made the work of the y possible.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$8,400,813$17,101,382▲ $8,700,569
Pledges and Grants Receivable$3,474,347$2,347,112▼ $1,127,235
Investments in Publicly Traded Securities$6,869,317$1,777,694▼ $5,091,623
Savings and Temporary Cash Investments$2,017,161$438,660▼ $1,578,501
Accounts Receivable$34,736$56,787▲ $22,051
Prepaid Expenses and Deferred Charges$17,878$19,068▲ $1,190
Intangible Assets$4,000$4,000→ $0
Cash and Non-Interest-Bearing Accounts$2,330$2,282▼ $48
Total Assets$21,573,169$22,516,314▲ $943,145
Other Assets Total$752,587$769,329▲ $16,742
Liabilities
Accounts Payable and Accrued Expenses$1,425,802$1,445,337▲ $19,535
Other Liabilities$946,180$820,429▼ $125,751
Deferred Revenue$96,706$93,838▼ $2,868
Total Liabilities$2,468,688$2,359,604▼ $109,084
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$9,659,205$18,202,652▲ $8,543,447
Net Assets With Donor Restrictions$9,445,276$1,954,058▼ $7,491,218
Total Net Assets Fund Balance$19,104,481$20,156,710▲ $1,052,229
Total Liabilities and Net Assets / Fund Balance$21,573,169$22,516,314▲ $943,145

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$7,929,663$4,001,117$11,930,780
Other Land Buildings$8,671,808$134,180$8,805,988
Equipment$489,235$532,800$1,022,035
Leasehold Improvements$176$267,314$267,490
Land$10,500-$10,500
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Heather FosterCEOFT$134,241$17,481$151,722
Keri MchughCOOFT$105,579$21,209$126,788
Gena StevensAccountantFT$74,001$6,530$80,531

Board Members and Trustees

NameTitle
Jorge WatsonPresident
Dylan McfarlandVice President
Dan CravyDirector
Dennis ToussaintDirector
John BrauerDirector
Melanie BrockDirector
Mike NugentDirector
Molly BlakelyDirector
Nick TaberDirector
Sarah HolexaDirector
Steven NelsonDirector
Tim MchughDirector
Ryne MadingDirector (thru 6.30.24)
Dr Kathy RogersDirector (thur 6.30.24)
Tom SeversonSecretary
Jill Galle CPATreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Quality ConstructionCommercial ConstructionPO BOX 4746, Missoula, MT 59806$8,525,343
Paradigm 3 ArchitectureArchitectural And Design Services500 N HIGGINS AVE SUITE 203, Missoula, MT 59802$144,570
Independent RoofingBig Gym RoofPO BOX 8936, Missoula, MT 59807$144,445
Garden City Plumbing & HeatingPlumbing & Hvac3955 FLYNN LANE, Missoula, MT 59808$128,488
Daxko GainsCredit Card Processing Fees600 UNIVERSITY PARK PLACE, Birmingham, AL 35209$108,714
Revenue and Support

Revenue Composition

Contributions and Grants
$2,083,855
Program Service Revenue
$4,851,906
Investment Income
$145,875
Other Revenue
$75,093
All Other Contributions
$1,987,734
Change in Net Assets
$822,295

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$46,900Cost
Total Noncash Contributions1$46,900-

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,142,569
Revenue Not Reported on Financial Statements
$14,160
Revenue Not Reported on Form 990
$290,383
Total Revenue per Audited Statements
$7,432,952
Total Revenue per Form 990
$7,156,729
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,257,191
Other Expenses$2,077,243
Total Fundraising Expense$247,547
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,919,814$379,831$86,349$3,385,994
Depreciation Depletion$406,832$6,227$2,075$415,134
Occupancy$390,949-$16,101$407,050
Office Expenses$302,237$49,443$11,657$363,337
Current Officers, Directors, Trustees, and Key Employees$301,635$41,884$9,322$352,841
Fees for Services Other$114,206$136,362$95,614$346,182
Payroll Taxes$251,721$51,054$10,223$312,998
Insurance$115,821--$115,821
Pension Plan Contributions$87,284$17,703$3,545$108,532
Other Employee Benefits$77,870$15,793$3,163$96,826
Payments to Affiliates$81,071-$3,645$84,716
Information Technology$6,250$66,214-$72,464
Advertising$592$51,033$964$52,589
Fees for Services Accounting-$29,555-$29,555
Travel$18,989$6,004-$24,993
All Other Expenses$18,731-$189$18,920
Fees for Service Investment Mgmnt Fees$7,201$6,959-$14,160
Other Expenses$11,798-$1,158$11,798
Interest$11,060-$497$11,557
Conferences and Meetings$8,267$2,613-$10,880
Fees for Services Legal-$413-$413
Total Functional Expenses$5,225,799$861,088$247,547$6,334,434

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$6,380,723
Total Expenses per Form 990$6,334,434
Expenses per Audited Statements$6,320,274
Expenses Not Reported on Form 990$60,449
Expenses Not Reported on Financial Statements$14,160
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$83,544
Fundraising Direct Expenses$60,449
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
River Bank Run$103,753$74,753$42,727$32,026
Sweetheart Dance$9,841$8,791$3,181$5,610
Total Events$113,594$83,544$60,449$23,095
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 Lease Liability$684,979
Finance Lease Liability$135,450
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
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, Section B, Line 11B

Form 990 is reviewed and approved by the finance committee and then presented to the entire board of directors before it is filed with the irs.

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

The policy covers all officers, directors, volunteers, and employees. Potential conflicts are reviewed by the board of directors or the executive committee. The board of directors or the executive committee will determine if a conflict exists. The individual with the potential conflict abstains from voting on the transaction giving rise to the potential conflict.

Form 990, Part VI, Section B, Line 15

Fair and equitable compensation is based on recommendations from the ymca of the usa and from comparable data from similar-sized ymcas in the northwest. The data is then reviewed by the missoula family ymca's hr department and adjusted based on local community benchmarks. Recommendations are then approved by the finance committee and board of directors as part of the annual budgeting process.

Form 990, Part VI, Section C, Line 19

All applicable forms are available upon request.

Filing and Contact Details

Filer

Filer Name
Greater Missoula Family Ymca
EIN
81-0300829
Phone
4067219622
Address
3000 RUSSELL STREET, MISSOULA, MT 59801

Signing Officer

Name
Heather Foster
Title
CEO
Phone
4067219622
Signed
2025-04-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Heather Foster
Formed
1967
Legal Domicile
Mt
Voting Board Members
14
Independent Board Members
14
Employees
407
Volunteers
456

Preparer

Firm
Wipfli Llp
Address
105 E PINE ST UPPER FLOOR, MISSOULA, MT 59802
Preparer
Sam Brunson CPA
Phone
4067281800
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

The organization is exempt from federal income taxes under section 501(c)(3) of the internal revenue code. However, income from certain activities not directly related to the organization's tax-exempt purpose is subject to taxation as unrelated business income. The organization had no taxable unrelated business income related to its exempt activities and, therefore, there is no unrelated business income tax for 2024 and 2023. The organization follows the guidance of accounting standards codification (asc) 740, accounting for income taxes (asc 740), related to uncertainties in income taxes, which prescribes a threshold of more likely than not for recognition and derecognition of tax positions taken or expected to be taken in a tax return. There are no such uncertain tax positions for the organization for the years ended december 31, 2024 and 2023. The federal income tax returns remain open to examination by taxing authorities through their statutory periods. In the event the organization is assessed penalties and or interest, penalties will be charged to management and general expenses. The organization is subject to examination by taxing jurisdictions for the previous three tax years. Currently, there are no examinations in progress.

Raw XML AppendixShowing 400 of 707 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.

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IRS990/ActivityOrMissionDesc0THE MISSOULA FAMILY YMCA'S MISSION IS TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL. THE Y SERVES FAMILIES AND INDIVIDUALS OF ALL AGES, ABILITIES, INCOMES, RACES AND RELIGIONS. WE ARE FOR YOUTH DEVELOPMENT, HEALTHY LIVING AND SOCIAL RESPONSIBILITY, AND OFFER PROGRAMS THAT PROMOTE HEALTHY LIFESTYLES, STRONG VALUES, LEADERSHIP DEVELOPMENT, COMMUNITY-BUILDING, AND INTERNATIONAL CONNECTIONS. OUR Y MAKES THE COMMITMENT THAT ALL CAN PARTICIPATE, REGARDLESS OF ABILITY TO PAY, AND PROVIDE FINANCIAL ASSISTANCE AND COMMUNITY SUBSIDY SO LOW-INCOME CHILDREN, FAMILIES AND INDIVIDUALS COULD PARTICIPATE IN Y PROGRAMMING, MEMBERSHIP AND CHILD CARE. THE MISSOULA FAMILY YMCA IS FOUNDED AND LED BY VOLUNTEERS FROM OUR COMMUNITY; VOLUNTEERS ALSO SERVE AS MENTORS, COACHES, PROGRAM LEADERS, INSTRUCTORS AND MORE. THE DONATED TIME, TALENT AND ENERGY OF MORE THAN 500 VOLUNTEERS MADE THE WORK OF THE Y POSSIBLE.
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IRS990/MissionDesc0THE MISSOULA FAMILY YMCA'S MISSION IS TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL. THE Y SERVES FAMILIES AND INDIVIDUALS OF ALL AGES, ABILITIES, INCOMES, RACES AND RELIGIONS. WE ARE FOR YOUTH DEVELOPMENT, HEALTHY LIVING AND SOCIAL RESPONSIBILITY, AND OFFER PROGRAMS THAT PROMOTE HEALTHY LIFESTYLES, STRONG VALUES, LEADERSHIP DEVELOPMENT, COMMUNITY-BUILDING, AND INTERNATIONAL CONNECTIONS. OUR Y MAKES THE COMMITMENT THAT ALL CAN PARTICIPATE, REGARDLESS OF ABILITY TO PAY, AND PROVIDED FINANCIAL ASSISTANCE AND COMMUNITY SUBSIDY SO THAT LOW-INCOME CHILDREN, FAMILIES AND INDIVIDUALS COULD PARTICIPATE IN Y PROGRAMMING, MEMBERSHIP AND CHILD CARE. THE MISSOULA FAMILY YMCA IS FOUNDED AND LED BY VOLUNTEERS FROM OUR COMMUNITY; VOLUNTEERS ALSO SERVE AS MENTORS, COACHES, PROGRAM LEADERS, INSTRUCTORS AND MORE. VOLUNTEERS DONATED TIME, TALENT AND ENERGY OF MORE THAN 500 VOLUNTEER HOURS MADE THE WORK OF THE Y POSSIBLE.
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