Civic Intelligence

Yakima YMCA Qalicb

990 • Fiscal year 2020 • EIN 82-5489216

Sep 01, 2019 to Aug 31, 2020 • Filed on Jul 12, 2021

5 North Naches AveYakima, WA 98901

(509) 972-5252

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.30x

Higher debt load relative to assets than 53% of similar nonprofits.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2020

Liabilities / Revenue

80th percentile

1.35x

Higher debt load relative to revenue than 80% of similar nonprofits.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2020

Net Margin

99th percentile

97%

Higher net margin than 99% of similar nonprofits.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2020

Top Officer Pay

14th percentile

$107,685

Higher top officer pay than 14% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2020

Asset Growth

82nd percentile

28%

Faster asset growth than 82% of similar nonprofits.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2019 to 2020

Revenue Growth

5th percentile

-56%

Faster revenue growth than 5% of similar nonprofits.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2019 to 2020

Assets

Up

$30,706,216

Up $6,734,835 (+28%) from 2019

Net Assets

Up

$21,521,216

Up $6,564,835 (+44%) from 2019

Liabilities

Up

$9,185,000

Up $170,000 (+1.9%) from 2019

Revenue

Down

$6,797,037

Down $8,797,016 (-56%) from 2019

Expenses

Down

$232,202

Down $405,312 (-64%) from 2019

Net Income

Down

$6,564,835

Down $8,391,704 (-56%) from 2019

Historical Trend

Balance Sheet Trend

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

$40M$30M$20M$10M$0-$10MAssets 2018: $0Liabilities 2018: $158Net Assets 2018: -$1582018Assets 2019: $23,971,381Liabilities 2019: $9,015,000Net Assets 2019: $14,956,3812019Assets 2020: $30,706,216Liabilities 2020: $9,185,000Net Assets 2020: $21,521,2162020Assets 2021: $26,485,465Liabilities 2021: $9,423,125Net Assets 2021: $17,062,3402021Assets 2022: $25,146,836Liabilities 2022: $9,000,000Net Assets 2022: $16,146,8362022Assets 2023: $24,407,867Liabilities 2023: $9,000,000Net Assets 2023: $15,407,8672023Assets 2024: $23,668,359Liabilities 2024: $9,000,000Net Assets 2024: $14,668,3592024

Highlighted filing

2020

Assets$30,706,216
Liabilities$9,185,000
Net Assets$21,521,216

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MRevenue 2018: $0Expenses 2018: $158Net Income 2018: -$1582018Revenue 2019: $15,594,053Expenses 2019: $637,514Net Income 2019: $14,956,5392019Revenue 2020: $6,797,037Expenses 2020: $232,202Net Income 2020: $6,564,8352020Revenue 2021: $774,327Expenses 2021: $984,516Net Income 2021: -$210,1892021Revenue 2022: $275,796Expenses 2022: $935,220Net Income 2022: -$659,4242022Revenue 2023: $270,036Expenses 2023: $1,009,005Net Income 2023: -$738,9692023Revenue 2024: $276,253Expenses 2024: $1,015,761Net Income 2024: -$739,5082024

Highlighted filing

2020

Revenue$6,797,037
Expenses$232,202
Net Income$6,564,835
Jump To
Filing Snapshot
Filing Period
Sep 1, 2019 to Aug 31, 2020
Signed
Jul 12, 2021
Return Version
2019v5.2
Gross Receipts
$6,797,037
Mission and Program Overview

Mission

To support and benefit, financially and/or operationally, young men's christian association of yakima.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$0$30,238,929▲ $30,238,929
Rtn Earn Endowment Incm Other Fnds$14,956,381$21,521,216▲ $6,564,835
Cash and Non-Interest-Bearing Accounts$379,489$317,287▼ $62,202
Accounts Receivable-$150,000-
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$23,971,381$30,706,216▲ $6,734,835
Other Assets Total$23,591,892$0▼ $23,591,892
Liabilities
Mortgage Notes Payable Secured by Investment Property$9,000,000$9,000,000→ $0
Other Liabilities$0$170,000▲ $170,000
Accounts Payable and Accrued Expenses$15,000$15,000→ $0
Total Liabilities$9,015,000$9,185,000▲ $170,000
Net Assets / Fund Balance
Total Net Assets Fund Balance$14,956,381$21,521,216▲ $6,564,835
Total Liabilities and Net Assets / Fund Balance$23,971,381$30,706,216▲ $6,734,835

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$30,238,929-$30,238,929
Compensation and Service Providers

Employees

NameTitleOtherTotal
Bob RomeroPresident$107,685$107,685

Board Members and Trustees

NameTitle
Ben AntonioSecretary
Mel BrinkTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$6,647,037
Program Service Revenue
$150,000
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$6,564,835

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$6,647,037Fair Market Value (FMV)
Total Noncash Contributions1$6,647,037-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$152,202
Grants and Similar Amounts Paid$80,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest-$90,000-$90,000
Grants to Domestic Orgs$80,000--$80,000
Fees for Services Legal-$50,000-$50,000
Fees for Services Accounting-$10,800-$10,800
All Other Expenses-$1,402-$1,402
Total Functional Expenses$80,000$152,202$0$232,202
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
YOUNG MEN'S CHRISTIAN ASSOCIATIONYakima, WA501(c)(3)General Support$80,000
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
Related Party Payable$170,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
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

The form 990 is reviewed and approved by the president and controller of yakima ymca prior to filing.

Form 990, Part VI, Section C, Line 19

The organization's governing documents and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Yakima Ymca Qalicb
EIN
82-5489216
Phone
5099725252
Address
5 NORTH NACHES AVE, YAKIMA, WA 98901

Signing Officer

Name
Bob Romero
Title
President
Phone
5099725252
Signed
2021-07-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bob Romero
Formed
2018
Legal Domicile
Wa
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
3

Preparer

Firm
Moss Adams Llp
Address
PO BOX 22650, YAKIMA, WA 98907-2650
Preparer
Emina O Cresswell CPA
Phone
5092487750
Raw XML Appendix390 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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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE ORGANIZATION HAD MINIMAL FINANCIAL ACTIVITY DURING THE YEAR, WITH THE MAJORITY OF ITS CONTRIBUTIONS ATTRIBUTED TO CONSTRUCTION EXPENSES PAID BY THE YAKIMA YMCA ON BEHALF OF THE ORGANIZATION. IN FURTHERANCE OF ITS MISSION OF SUPPORTING YAKIMA YMCA, THE ORGANIZATION WILL SERVE AS THE QUALIFIED ACTIVE LOW-INCOME COMMUNITY BUSINESS IN A FINANCING TRANSACTION USING NEW MARKETS TAX CREDITS TO FINANCE THE DEVELOPMENT AND CONSTRUCTION OF THE PROJECT -- A NEW 72,000 SQUARE FOOT FACILITY. THE ORGANIZATION'S ACTIVITIES AND PARTICIPATION IN THE NMTC FINANCING ARE ESSENTIAL TO THE PROJECT, IN DIRECT FURTHERANCE OF ORGANIZATION'S EXEMPT PURPOSE OF SUPPORTING YAKIMA YMCA, AND CONSIST OF ACTIVITIES IN WHICH, BUT FOR ORGANIZATION'S INVOLVEMENT, WOULD OTHERWISE BE CONDUCTED BY YAKIMA YMCA. IN ADDITION, ON THE CLOSING DATE OF A CDE LOAN, THE ORGANIZATION ENTERED INTO A LEASE AGREEMENT WITH YAKIMA YMCA (THE "OPERATING LEASE"), PURSUANT TO WHICH THE ORGANIZATION WILL LEASE THE ENTIRE PROJECT TO YAKIMA YMCA FOR AN INITIAL TERM OF 30 YEARS. YAKIMA YMCA WILL OPERATE THE PROJECT FOR THE BENEFIT OF RESIDENTS OF THE LOW-INCOME COMMUNITY IN WHICH THE PROJECT IS LOCATED AND THE SURROUNDING AREA.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1BOB ROMERO IS THE DESIGNATED DIRECTOR AND PRESIDENT OF YAKIMA YMCA QALICB, AS WELL AS THE EXECUTIVE DIRECTOR OF YAKIMA YMCA. ACCORDINGLY, ORGANIZATION AND ITS SUPPORTED ORGANIZATION MAINTAIN A CLOSE AND CONTINUOUS WORKING RELATIONSHIP THROUGH MR. ROMERO. FURTHER, AS A RESULT OF THE REQUIREMENTS OF THE ORGANIZATION'S BYLAWS, IT CAN BE EXPECTED THAT, AT ALL TIMES, THE ORGANIZATION AND ITS SUPPORTED ORGANIZATION WILL MAINTAIN A CLOSE AND CONTINUOUS WORKING RELATIONSHIP SUCH THAT THE SUPPORTED ORGANIZATION WILL HAVE A SIGNIFICANT VOICE IN THE OPERATIONS AND USE OF FUNDS.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PAGE 5, SECTION E, LINE 2A
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IRS990ScheduleI/RecipientTable/USAddress/ZIPCd098901
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION SUPPORTS THE YAKIMA YMCA WHICH IS A LOCAL US BASED ORGANIZATION.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleI/Total501c3OrgCnt01
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt01
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0CONSTRUCTION COSTS PAID ON BEHALF OF THE ORGANIZATOIN
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0FMV
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt06647037
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/SupplementalInformationDetail/ExplanationTxt0NUMBER OF CONTRIBUTORS
IRS990ScheduleM/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, COLUMN (B):
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED AND APPROVED BY THE PRESIDENT AND CONTROLLER OF YAKIMA YMCA PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0YOUNG MEN'S CHRISTIAN ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0910568717
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0WA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0COMMUNITY IMPROVEMENT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt05 NORTH NACHES AVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0YAKIMA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0WA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd098901
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt080000
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt16647037
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0YAKIMA FAMILY YMCA
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1YAKIMA FAMILY YMCA
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0B
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1C
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt023971381
IRS990/TotalAssetsEOYAmt030706216
IRS990/TotalAssetsGrp/BOYAmt023971381
IRS990/TotalAssetsGrp/EOYAmt030706216
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt06647037
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0152202
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt080000
IRS990/TotalFunctionalExpensesGrp/TotalAmt0232202
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt09015000
IRS990/TotalLiabilitiesEOYAmt09185000
IRS990/TotalLiabilitiesGrp/BOYAmt09015000
IRS990/TotalLiabilitiesGrp/EOYAmt09185000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt014956381
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt021521216
IRS990/TotalOtherCompensationAmt016814
IRS990/TotalProgramServiceExpensesAmt080000
IRS990/TotalProgramServiceRevenueAmt0150000
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0150000
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt06797037
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt023971381
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt030706216
IRS990/TotReportableCompRltdOrgAmt090871
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05 NORTH NACHES AVE
IRS990/USAddress/CityNm0YAKIMA
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd098901
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BOB ROMERO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05099725252
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-07-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0YAKIMA YMCA QALICB
ReturnHeader/Filer/BusinessNameControlTxt0YAKI
ReturnHeader/Filer/EIN0825489216
ReturnHeader/Filer/PhoneNum05099725252
ReturnHeader/Filer/USAddress/AddressLine1Txt05 NORTH NACHES AVE
ReturnHeader/Filer/USAddress/CityNm0YAKIMA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd098901
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0910189318
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MOSS ADAMS LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 22650
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0YAKIMA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0989072650
ReturnHeader/PreparerPersonGrp/PhoneNum05092487750
ReturnHeader/PreparerPersonGrp/PreparationDt02021-07-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0EMINA O CRESSWELL CPA
ReturnHeader/ReturnTs02021-07-13T11:48:17-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-09-01
ReturnHeader/TaxPeriodEndDt02020-08-31
ReturnHeader/TaxYr02019

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