Civic Intelligence

Atchison YMCA Qalicb Inc

990 • Fiscal year 2016 • EIN 81-2478974

Apr 29, 2016 to Dec 31, 2016 • Filed on May 31, 2017

3100 Broadway Suite 1020Kansas City, MO 64111

(816) 561-9622

Siviq Scores

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

Liabilities / Assets

90th percentile

0.92x

Higher debt load relative to assets than 90% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2016

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2016

Top Officer Pay

28th percentile

$117,885

Higher top officer pay than 28% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2016

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2016

Assets

$10,807,465

No earlier filing loaded for comparison.

Net Assets

$897,789

No earlier filing loaded for comparison.

Liabilities

$9,909,676

No earlier filing loaded for comparison.

Revenue

$0

No earlier filing loaded for comparison.

Expenses

$2,211

No earlier filing loaded for comparison.

Net Income

-$2,211

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0-$5.0MAssets 2016: $10,807,465Liabilities 2016: $9,909,676Net Assets 2016: $897,7892016Assets 2017: $11,251,568Liabilities 2017: $10,369,900Net Assets 2017: $881,6682017Assets 2018: $10,931,724Liabilities 2018: $10,480,085Net Assets 2018: $451,6392018Assets 2019: $10,508,381Liabilities 2019: $10,482,528Net Assets 2019: $25,8532019Assets 2020: $10,100,007Liabilities 2020: $10,497,638Net Assets 2020: -$397,6312020Assets 2021: $9,758,868Liabilities 2021: $10,581,854Net Assets 2021: -$822,9862021Assets 2022: $9,417,227Liabilities 2022: $10,665,237Net Assets 2022: -$1,248,0102022Assets 2023: $0Liabilities 2023: $0Net Assets 2023: $02023

Highlighted filing

2016

Assets$10,807,465
Liabilities$9,909,676
Net Assets$897,789

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2016: $0Expenses 2016: $2,211Net Income 2016: -$2,2112016Revenue 2017: $80,232Expenses 2017: $96,353Net Income 2017: -$16,1212017Revenue 2018: $459,575Expenses 2018: $889,604Net Income 2018: -$430,0292018Revenue 2019: $460,575Expenses 2019: $886,352Net Income 2019: -$425,7772019Revenue 2020: $453,777Expenses 2020: $877,261Net Income 2020: -$423,4842020Revenue 2021: $380,000Expenses 2021: $805,357Net Income 2021: -$425,3572021Revenue 2022: $380,000Expenses 2022: $805,024Net Income 2022: -$425,0242022Revenue 2023: $3,370,500Expenses 2023: $544,059Net Income 2023: $2,826,4412023

Highlighted filing

2016

Revenue$0
Expenses$2,211
Net Income-$2,211
Jump To
Filing Snapshot
Filing Period
Apr 29, 2016 to Dec 31, 2016
Signed
May 31, 2017
Return Version
2016v3.0
Gross Receipts
$0
Mission and Program Overview

Mission

The atchison ymca qalicb, inc. Was organized as a public benefit corporation formed for the purpose of purchasing and renovating a building known as the atchison family ymca located in atchison, kansas.

The atchison ymca qalicb, inc. Is a public benefit corporation formed for the purpose of purchasing and renovating a building known as the atchison family ymca located in atchison, kansas.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$0$7,248,898▲ $7,248,898
Land, Buildings, and Equipment, Net-$3,558,567-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities$0--
Investments Program Related$0--
Total Assets$0$10,807,465▲ $10,807,465
Other Assets Total$0$0→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$0$9,313,595▲ $9,313,595
Accounts Payable and Accrued Expenses$0$596,081▲ $596,081
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$9,909,676▲ $9,909,676
Net Assets / Fund Balance
Unrestricted Net Assets-$897,789-
Permanently Rstr Net Assets-$0-
Temporarily Rstr Net Assets-$0-
Total Net Assets Fund Balance$0$897,789▲ $897,789
Total Liabilities and Net Assets / Fund Balance$0$10,807,465▲ $10,807,465

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,443,567$0$3,443,567
Land$115,000-$115,000
Compensation and Service Providers

Employees

NameTitleOtherTotal
--$117,010$117,010

Board Members and Trustees

NameTitle
-President
-Secretary
-Treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
J E Dunn Construction CompanyConstruction1001 Locust Street, Suite 280, Kansas City, MO 64106$1,071,320
Hellmuth Obata & Kassabaum IncArchitectural ServicesPO Box 205190, Dallas, TX 75320-5186$366,829
Leverage Law Group LLCLegal services4501 College Boulevard, Leawood, KS 66211$125,000
Marlatt Construction CoDemolition Services17588 274th Road, Atchison, KS 66002$118,131
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$0
Change in Net Assets
$-2,211

Audited Revenue Reconciliation

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

Major Expense Lines

Line ItemAmount
Other Expenses$2,211
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
Interest$1,125--$1,125
Fees for Services Other$0$651$0$651
Fees for Services Legal-$435-$435
Total Functional Expenses$1,125$1,086$0$2,211

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,211
Total Expenses per Audited Statements$2,211
Total Expenses per Form 990$2,211
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
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 2 Family/business relationships amongst interested persons

Rick Berger - Family relationship, Reed Berger - Family relationship

Form 990, Part VI, Line 6 Classes of members or stockholders

The organization has one member, that member is the ymca of greater kansas city.

Form 990, Part VI, Line 7A Members or stockholders electing members of governing body

The board of the atchison ymca qalicb inc is elected by its member, the ymca of greater kansas city.

Form 990, Part VI, Line 7B Decisions requiring approval by members or stockholders

Amendments to the bylaws must be approved by the sole member.

Form 990, Part VI, Line 8B Documentation of meetings held by committees of governing body

The governing body does not have committees that have the authority to act on its behalf.

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

A draft of form 990 is first reviewed by the outside cpa firm. Prior to filing, a final copy of the full form 990 is emailed to all members of the qalicb board of directors. The form 990 is then filed with the irs.

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

On an annual basis, all significant persons are asked to submit a conflict of interest questionnaire and acknowledgement. Any significant person is also required to update their form at any point in which they become aware of a new conflict. These disclosures are turned into the secretary of the atchison ymca qalicb board of directors to review for evidence of any potential conflicts. All potential conflicts of interest are reviewed and considered by the board according to the policy. If there are conflicts regarding any business, that conflict comes before the board of directors for a vote. The board member with the conflict does not vote on any related action taken by the board. The conflict of interest questionnaires are updated and submitted to the secretary for consideration by the qalicb board of directors annually.

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

The atchison ymca qalicb provides copies of governing documents such as articles of incorporation, bylaws, form 990 and financial statements (audited or unaudited) to the public based on request.

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

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

Form 990, Part VI, Lines 12, 13, 14 Conflict of Interest, Whistleblower, Document Retention Policies

The atchison ymca qalicb, inc. Was formed in 2016 and work is currently underway to adopt and enforce a written conflict of interest policy, a whistleblower policy and a document retention and destruction policy. The qalicb's sole member, the ymca of greater kansas city, enforces its own conflict of interest policy, and the written policy of the qalicb will document a similar approach.

Filing and Contact Details

Filer

Filer Name
Atchison YMCA Qalicb Inc
EIN
81-2478974
Phone
8165619622
Address
3100 Broadway Suite 1020, Kansas City, MO 64111

Signing Officer

Name
Mary Geisler
Title
Treasurer
Signed
2017-05-31

Organization Details

Formed
2016
Legal Domicile
Ks
Voting Board Members
6
Independent Board Members
4
Employees
0
Volunteers
4
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G Other Fees

Other - Total Expense: 651, Program Service Expense: 0, Management and General Expenses: 651, Fundraising Expenses: 0;

Form 990, Part XI, Line 9 Other changes in net assets or fund balances

Transfer of unrestricted net assets - 900000;

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IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt0102489
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER KANSAS CITY
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Rick Berger - Family relationship, Reed Berger - Family relationship
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS ONE MEMBER, THAT MEMBER IS THE YMCA OF GREATER KANSAS CITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF THE ATCHISON YMCA QALICB INC IS ELECTED BY ITS MEMBER, THE YMCA OF GREATER KANSAS CITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AMENDMENTS TO THE BYLAWS MUST BE APPROVED BY THE SOLE MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING BODY DOES NOT HAVE COMMITTEES THAT HAVE THE AUTHORITY TO ACT ON ITS BEHALF.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5A DRAFT OF FORM 990 IS FIRST REVIEWED BY THE OUTSIDE CPA FIRM. PRIOR TO FILING, A FINAL COPY OF THE FULL FORM 990 IS EMAILED TO ALL MEMBERS OF THE QALICB BOARD OF DIRECTORS. THE FORM 990 IS THEN FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ON AN ANNUAL BASIS, ALL SIGNIFICANT PERSONS ARE ASKED TO SUBMIT A CONFLICT OF INTEREST QUESTIONNAIRE AND ACKNOWLEDGEMENT. ANY SIGNIFICANT PERSON IS ALSO REQUIRED TO UPDATE THEIR FORM AT ANY POINT IN WHICH THEY BECOME AWARE OF A NEW CONFLICT. THESE DISCLOSURES ARE TURNED INTO THE SECRETARY OF THE ATCHISON YMCA QALICB BOARD OF DIRECTORS TO REVIEW FOR EVIDENCE OF ANY POTENTIAL CONFLICTS. ALL POTENTIAL CONFLICTS OF INTEREST ARE REVIEWED AND CONSIDERED BY THE BOARD ACCORDING TO THE POLICY. IF THERE ARE CONFLICTS REGARDING ANY BUSINESS, THAT CONFLICT COMES BEFORE THE BOARD OF DIRECTORS FOR A VOTE. THE BOARD MEMBER WITH THE CONFLICT DOES NOT VOTE ON ANY RELATED ACTION TAKEN BY THE BOARD. THE CONFLICT OF INTEREST QUESTIONNAIRES ARE UPDATED AND SUBMITTED TO THE SECRETARY FOR CONSIDERATION BY THE QALICB BOARD OF DIRECTORS ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ATCHISON YMCA QALICB PROVIDES COPIES OF GOVERNING DOCUMENTS SUCH AS ARTICLES OF INCORPORATION, BYLAWS, FORM 990 AND FINANCIAL STATEMENTS (AUDITED OR UNAUDITED) TO THE PUBLIC BASED ON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8- Total Revenue: , Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; - Total Revenue: , Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Other - Total Expense: 651, Program Service Expense: 0, Management and General Expenses: 651, Fundraising Expenses: 0;
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10TRANSFER OF UNRESTRICTED NET ASSETS - 900000;
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11THE ATCHISON YMCA QALICB, INC. WAS FORMED IN 2016 AND WORK IS CURRENTLY UNDERWAY TO ADOPT AND ENFORCE A WRITTEN CONFLICT OF INTEREST POLICY, A WHISTLEBLOWER POLICY AND A DOCUMENT RETENTION AND DESTRUCTION POLICY. THE QALICB'S SOLE MEMBER, THE YMCA OF GREATER KANSAS CITY, ENFORCES ITS OWN CONFLICT OF INTEREST POLICY, AND THE WRITTEN POLICY OF THE QALICB WILL DOCUMENT A SIMILAR APPROACH.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2 Family/business relationships amongst interested persons
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 6 Classes of members or stockholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7a Members or stockholders electing members of governing body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 11b Review of form 990 by governing body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Line 12c Conflict of interest policy
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part VI, Line 19 Required documents available to the public
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part VIII, Line 2f Other Program Service Revenue
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 11g Other Fees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part XI, Line 9 Other changes in net assets or fund balances
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11FORM 990, PART VI, LINES 12, 13, 14 CONFLICT OF INTEREST, WHISTLEBLOWER, DOCUMENT RETENTION POLICIES
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0true
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt1YMCA OF GREATER KANSAS CITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt2YMCA OF GREATER KANSAS CITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER KANSAS CITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1YMCA FOUNDATION OF MID-AMERICA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2LINWOOD YMCA QALICB INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0440546002
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(c)(3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501(c)(2
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2MO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SEE PART VII
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1SUPPORT YMCA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2SEE PART VII
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt09
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0KANSAS CITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1KANSAS CITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2KANSAS CITY
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IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0true
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
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IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0THE YMCA OF GREATER KANSAS CITY FOUNDED ON CHRISTIAN PRINCIPLES IS A CHARITABLE ORGANIZATION WITH AN INCLUSIVE ENVIRONMENT COMMITTED TO ENRICHING THE QUALITY OF FAMILY, SPIRITUAL, SOCIAL, MENTAL AND PHYSICAL WELL-BEING. THE Y STANDS FOR YOUTH DEVELOPMENT, HEALTHY LIVING AND SOCIAL RESPONSIBILITY.
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt1THE LINWOOD YMCA QALICB INC WAS ORGANIZED AS A PUBLIC BENEFIT CORPORATION FORMED FOR THE PURPOSE OF PURCHASING AND RENOVATING A BUILDING KNOWN AS THE LINWOOD YMCA JAMES B NUTTER SR COMMUNITY CENTER LOCATED IN KANSAS CITY MISSOURI
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule R, Part II, Column (b) YMCA OF GREATER KANSAS CITY
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule R, Part II, Column (b) LINWOOD YMCA QALICB INC
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IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt00
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