Civic Intelligence

Atchison YMCA Qalicb Inc

990 • Fiscal year 2021 • EIN 81-2478974

Jan 01, 2021 to Dec 31, 2021 • Filed on Jun 10, 2022

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

95th percentile

1.08x

Higher debt load relative to assets than 95% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Liabilities / Revenue

99th percentile

27.85x

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

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Net Margin

2nd percentile

-112%

Higher net margin than 2% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Top Officer Pay

42nd percentile

$102,529

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 27.0% of source-year revenue.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Asset Growth

14th percentile

-3.4%

Faster asset growth than 14% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Revenue Growth

14th percentile

-16%

Faster revenue growth than 14% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Assets

Down

$9,758,868

Down $341,139 (-3.4%) from 2020

Net Assets

Down

-$822,986

Down $425,355 (-107%) from 2020

Liabilities

Up

$10,581,854

Up $84,216 (+0.8%) from 2020

Revenue

Down

$380,000

Down $73,777 (-16%) from 2020

Expenses

Down

$805,357

Down $71,904 (-8.2%) from 2020

Net Income

Down

-$425,357

Down $1,873 (-0.4%) from 2020

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

2021

Assets$9,758,868
Liabilities$10,581,854
Net Assets-$822,986

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

2021

Revenue$380,000
Expenses$805,357
Net Income-$425,357
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Jun 10, 2022
Return Version
2021v4.2
Gross Receipts
$380,000
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
Land, Buildings, and Equipment, Net$10,095,509$9,753,868▼ $341,641
Cash and Non-Interest-Bearing Accounts$4,500$5,000▲ $500
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Investments in Publicly Traded Securities$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$10,100,009$9,758,868▼ $341,141
Other Assets Total$0$0→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$9,638,373$9,746,633▲ $108,260
Accounts Payable and Accrued Expenses$859,265$835,221▼ $24,044
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$10,497,638$10,581,854▲ $84,216
Net Assets / Fund Balance
Net Assets With Donor Restrictions$0$0→ $0
Net Assets Without Donor Restrictions$-397,629$-822,986▼ $425,357
Total Net Assets Fund Balance$-397,629$-822,986▼ $425,357
Total Liabilities and Net Assets / Fund Balance$10,100,009$9,758,868▼ $341,141

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$9,638,868$1,366,271-
Other Land Buildings$0--
Land$115,000--
Equipment$0$230,877-
Leasehold Improvements$0--
Compensation and Service Providers

Employees

NameTitleOtherTotal
-Treasurer$102,529$102,529
-Secretary$75,688$75,688

Board Members and Trustees

NameTitle
-President
-Director
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$380,000
Investment Income
$0
Other Revenue
$0
All Other Contributions
$0
Change in Net Assets
$-425,357

Audited Revenue Reconciliation

Revenue per Audited Statements
$380,000
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$380,000
Total Revenue per Form 990
$380,000
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$805,357
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$454,343$0$0$454,343
Depreciation Depletion$341,640$0$0$341,640
Fees for Services Accounting$0$9,000$0$9,000
Occupancy$0$374$0$374
Total Functional Expenses$795,983$9,374$0$805,357

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$805,357
Total Expenses per Audited Statements$805,357
Total Expenses per Form 990$805,357
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $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
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
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

Other Program Revenue - Total Revenue: 380000, Related or Exempt Function Revenue: 380000, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Membership Revenue - Total Revenue: 0, Related or Exempt Function Revenue: 0, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;

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
Jill Beck
Title
Treasurer
Phone
8165619622
Signed
2022-06-10

Organization Details

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

Financial Statement Notes

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

The atchison qalicb follows the income taxes topic of the fasb asc related to uncertain tax positions. This topic prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. The atchison qalicb did not have any material uncertain tax positions at december 31, 2021.

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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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