Civic Intelligence

YMCA of San Diego Countyjrfy Inc

EIN 81-1048646 • 501(c)3 • San Diego, CA

Profile

The ymca of san diego county/jrfy, inc. Exists to support the ymca of san diego county by holding and developing the jackie robinson family ymca facility . The corporation was formed to facilitate a new markets tax credit financing transaction pursuant to guidelines established by the cdfi fund of the us department of the treasury.

3708 Ruffin RdSan Diego, CA 92123

www.ymcasd.org

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.30x

Higher debt load relative to assets than 62% of similar nonprofits.

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

Liabilities / Revenue

99th percentile

103.15x

Higher debt load relative to revenue than 99% of similar nonprofits.

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

Net Margin

1st percentile

-1298%

Higher net margin than 1% of similar nonprofits.

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

Top Officer Pay

89th percentile

$462,194

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 715.2% of source-year revenue.

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

Asset Growth

22nd percentile

-3.3%

Faster asset growth than 22% of similar nonprofits.

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

Revenue Growth

1st percentile

-100%

Faster revenue growth than 1% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Down

$22,432,758

Down $761,242 (-3.3%) from 2023

Liabilities

Up

$6,665,763

Up $77,763 (+1.2%) from 2023

Net Assets

Down

$15,766,995

Down $839,005 (-5.1%) from 2023

Operations
Liabilities / Revenue99th percentileNet Margin1st percentile

Revenue

Down

$64,621

Down $22,543,379 (-100%) from 2023

Expenses

Down

$903,626

Down $64,374 (-6.7%) from 2023

Net Income

Down

-$839,005

Down $22,479,005 (-104%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth22nd percentile

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

$30M$20M$10M$0-$10MAssets 2016: $22,393,000Liabilities 2016: $22,435,000Net Assets 2016: -$42,0002016Assets 2017: $21,899,000Liabilities 2017: $22,307,000Net Assets 2017: -$408,0002017Assets 2018: $20,152,000Liabilities 2018: $22,353,000Net Assets 2018: -$2,201,0002018Assets 2019: $19,395,000Liabilities 2019: $22,357,000Net Assets 2019: -$2,962,0002019Assets 2020: $18,639,000Liabilities 2020: $22,362,000Net Assets 2020: -$3,723,0002020Assets 2021: $17,953,000Liabilities 2021: $22,366,000Net Assets 2021: -$4,413,0002021Assets 2022: $17,336,000Liabilities 2022: $22,370,000Net Assets 2022: -$5,034,0002022Assets 2023: $23,194,000Liabilities 2023: $6,588,000Net Assets 2023: $16,606,0002023Assets 2024: $22,432,758Liabilities 2024: $6,665,763Net Assets 2024: $15,766,9952024

Highlighted filing

2024

Assets$22,432,758
Liabilities$6,665,763
Net Assets$15,766,995
Open 2024 Filing

Operations Trend

Revenue Growth1st percentile

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

$30M$20M$10M$0-$10MRevenue 2016: $0Expenses 2016: $2,236,000Net Income 2016: -$2,236,0002016Revenue 2017: $0Expenses 2017: $366,000Net Income 2017: -$366,0002017Revenue 2018: $141,000Expenses 2018: $1,476,000Net Income 2018: -$1,335,0002018Revenue 2019: $250,000Expenses 2019: $1,011,000Net Income 2019: -$761,0002019Revenue 2020: $250,000Expenses 2020: $1,011,000Net Income 2020: -$761,0002020Revenue 2021: $250,000Expenses 2021: $940,000Net Income 2021: -$690,0002021Revenue 2022: $250,000Expenses 2022: $871,000Net Income 2022: -$621,0002022Revenue 2023: $22,608,000Expenses 2023: $968,000Net Income 2023: $21,640,0002023Revenue 2024: $64,621Expenses 2024: $903,626Net Income 2024: -$839,0052024

Highlighted filing

2024

Revenue$64,621
Expenses$903,626
Net Income-$839,005
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$22,432,758
Liabilities
$6,665,763
Net assets
$15,766,995
Revenue
$64,621
Expenses
$903,626
Net income
-$839,005
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.4$6.67$15.8$0.06$0.90$0.84
2023Detailed filing. Detailed filing data is available for this year.$23.2$6.59$16.6$22.6$0.97$21.6
2022Detailed filing. Detailed filing data is available for this year.$17.3$22.4$5.03$0.25$0.87$0.62
2021Detailed filing. Detailed filing data is available for this year.$18.0$22.4$4.41$0.25$0.94$0.69
2020Detailed filing. Detailed filing data is available for this year.$18.6$22.4$3.72$0.25$1.01$0.76
2019Detailed filing. Detailed filing data is available for this year.$19.4$22.4$2.96$0.25$1.01$0.76
2018Detailed filing. Detailed filing data is available for this year.$20.2$22.4$2.20$0.14$1.48$1.34
2017Detailed filing. Detailed filing data is available for this year.$21.9$22.3$0.41$0.00$0.37$0.37
2016Detailed filing. Detailed filing data is available for this year.$22.4$22.4$0.04$0.00$2.24$2.24
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Aug 29, 2025
Return Version
2023v6.0
Gross Receipts
$64,621
Mission and Program Overview

Mission

The ymca of san diego county/jrfy, inc. Exists to support the ymca of san diego county by holding and developing the jackie robinson family ymca facility. The corporation was formed to facilitate a new markets tax credit financing transaction pursuant to guidelines established by the cdfi fund of the us department of the treasury.

The ymca of san diego county/jrfy, inc. Exists to support the ymca of san diego county by holding and developing the jackie robinson family ymca facility.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$21,819,000$21,299,021▼ $519,979
Pledges and Grants Receivable-$49,897-
Total Assets$23,194,000$22,432,758▼ $761,242
Other Assets Total$1,375,000$1,083,840▼ $291,160
Liabilities
Unsecured Notes Loans Payable$6,542,000$6,551,431▲ $9,431
Accounts Payable and Accrued Expenses$42,000$110,667▲ $68,667
Other Liabilities$4,000$3,665▼ $335
Total Liabilities$6,588,000$6,665,763▲ $77,763
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$16,606,000$15,766,995▼ $839,005
Total Net Assets Fund Balance$16,606,000$15,766,995▼ $839,005
Total Liabilities and Net Assets / Fund Balance$23,194,000$22,432,758▼ $761,242

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$16,000,052$3,065,255$19,065,307
Land$5,194,000-$5,194,000
Equipment$104,969$708,000$812,969
Compensation and Service Providers
Top Officer Pay89th percentile

Board Members and Trustees

NameTitle
Kathleen ScottBoard Chair
Art PachecoDirector
Brandon HarrisonDirector
Christian HendersonDirector
Dan McallisterDirector
Darrell WatsonDirector
Dee SanfordDirector
Dr John ParkerDirector
Dr Tina KingDirector
Fernandez PondsDirector
Francisca ChavezDirector
Fred SoteloDirector
Gabriel TorresDirector
Gerardo GarciaDirector
Greg HunterDirector
Juan CastruitaDirector
Marianna KhouriDirector
Miguel LopezDirector
Miro CopicDirector
Montele GravesDirector
Norma ColungaDirector
Rev Amos JohnsonDirector
Robert CountrymanDirector
Robert ItoDirector
Susan MalloryDirector
Tony RussellDirector
Wade GloverDirector
David FrederickSecretary
Tyrone J HallTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$64,621
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-839,005
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$903,626
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$529,465--$529,465
Fees for Services Other$305,911--$305,911
Interest$68,250--$68,250
Total Functional Expenses$903,626$0$0$903,626
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
Intercompany Payable - Ymcasd$3,665
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“The draft form 990 is prepared following close of the fiscal year and issuance of the audited financial statements. The draft is then reviewed by the treasurer and then reviewed with the board before filing with the irs.”

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

“In addition to requiring completion of an annual disclosure questionnaire, the association regularly reminds board members of their responsibility to disclose potential conflicts of interest and to recuse themselves from decisions or actions that might be in conflict with the association's interests.”

Form 990, Part VI, Section C, Line 19

“All documents are available upon request at the organization's headquarters office.”

Filing and Contact Details

Filer

Filer Name
Ymca of San Diego County Jrfy Inc
EIN
81-1048646
Phone
8582929622
Address
3708 RUFFIN RD, SAN DIEGO, CA 92123

Signing Officer

Name
Tyrone Jonathan Hall
Title
Treasurer
Phone
8582929622
Signed
2025-08-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathleen Scott
Formed
2016
Legal Domicile
CA
Voting Board Members
29
Independent Board Members
27
Employees
0
Volunteers
27

Preparer

Firm
Cohnreznick Advisory LLC
Address
621 CAPITOL MALL SUITE 2150, SACRAMENTO, CA 95814
Preparer
Jolanta Tuck
Phone
9164429100
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Consultants: program service expenses 49,800. Management and general expenses 0. Fundraising expenses 0. Total expenses 49,800. Management services: program service expenses 256,111. Management and general expenses 0. Fundraising expenses 0. Total expenses 256,111.”

Financial Statement Notes

PART X, LINE 2:

“The ymca, a california nonprofit public benefit corporation, is exempt from federal and state income taxes under section 501(c)(3) of the internal revenue code of 1954, as amended, and the revenue and taxation code of the state of california. In accordance with financial accounting standards board ("fasb") accounting standards codification ("asc") 740-10-15-2, income tax benefits and/or liabilities are recognized for income tax positions taken or expected to be taken in a tax return only when it is determined that the income tax position will more-likely-than-not be sustained upon examination by taxing authorities. The ymca has analyzed the tax positions taken in its filings with the irs and the california franchise tax board. The ymca believes that its income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on the ymca's financial condition, results of operations or cash flows. Accordingly, the ymca has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at june 30, 2024 or 2023. The association's u.s. Federal and state income tax returns prior to fiscal years 2021 and 2020, respectively, are closed. Management continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings.”

Raw XML AppendixShowing 400 of 589 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/MissionDesc0THE YMCA OF SAN DIEGO COUNTY/JRFY, INC. EXISTS TO SUPPORT THE YMCA OF SAN DIEGO COUNTY BY HOLDING AND DEVELOPING THE JACKIE ROBINSON FAMILY YMCA FACILITY. THE CORPORATION WAS FORMED TO FACILITATE A NEW MARKETS TAX CREDIT FINANCING TRANSACTION PURSUANT TO GUIDELINES ESTABLISHED BY THE CDFI FUND OF THE US DEPARTMENT OF THE TREASURY.
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