Civic Intelligence

Young Mens Christian Association Sheridan County

990 • Fiscal year 2018 • EIN 83-0186708

Sep 01, 2017 to Aug 31, 2018 • Filed on Dec 19, 2018

417 N Jefferson StSheridan, WY 82801-3827

(307) 674-7488

Siviq Scores

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

Liabilities / Assets

9th percentile

0.01x

Higher debt load relative to assets than 9% of similar nonprofits.

2018 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2018

Liabilities / Revenue

15th percentile

0.06x

Higher debt load relative to revenue than 15% of similar nonprofits.

2018 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2018

Net Margin

84th percentile

33%

Higher net margin than 84% of similar nonprofits.

2018 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2018

Top Officer Pay

10th percentile

$76,758

Higher top officer pay than 10% of similar nonprofits.

Top officer pay equals 1.7% of source-year revenue.

2018 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2018

Asset Growth

55th percentile

3.6%

Faster asset growth than 55% of similar nonprofits.

2018 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2017 to 2018

Revenue Growth

11th percentile

-19%

Faster revenue growth than 11% of similar nonprofits.

2018 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2017 to 2018

Assets

Up

$43,187,718

Up $1,518,321 (+3.6%) from 2017

Net Assets

Up

$42,895,035

Up $1,609,336 (+3.9%) from 2017

Liabilities

Down

$292,683

Down $91,015 (-24%) from 2017

Revenue

Down

$4,632,375

Down $1,097,849 (-19%) from 2017

Expenses

Down

$3,123,353

Down $304,996 (-8.9%) from 2017

Net Income

Down

$1,509,022

Down $792,853 (-34%) from 2017

Historical Trend

Balance Sheet Trend

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

$60M$40M$20M$0Assets 2010: $20,863,307Liabilities 2010: $249,853Net Assets 2010: $20,613,4542010Assets 2011: $21,903,614Liabilities 2011: $269,457Net Assets 2011: $21,634,1572011Assets 2012: $23,542,469Liabilities 2012: $1,047,175Net Assets 2012: $22,495,2942012Assets 2013: $23,928,203Liabilities 2013: $713,259Net Assets 2013: $23,214,9442013Assets 2014: $25,446,318Liabilities 2014: $406,053Net Assets 2014: $25,040,2652014Assets 2015: $24,530,141Liabilities 2015: $370,346Net Assets 2015: $24,159,7952015Assets 2016: $38,324,594Liabilities 2016: $341,174Net Assets 2016: $37,983,4202016Assets 2017: $41,669,397Liabilities 2017: $383,698Net Assets 2017: $41,285,6992017Assets 2018: $43,187,718Liabilities 2018: $292,683Net Assets 2018: $42,895,0352018Assets 2019: $43,553,424Liabilities 2019: $4,080,016Net Assets 2019: $39,473,4082019Assets 2020: $45,999,479Liabilities 2020: $3,710,132Net Assets 2020: $42,289,3472020Assets 2021: $49,400,650Liabilities 2021: $3,687,356Net Assets 2021: $45,713,2942021Assets 2022: $46,883,971Liabilities 2022: $3,357,586Net Assets 2022: $43,526,3852022Assets 2023: $47,152,698Liabilities 2023: $3,387,113Net Assets 2023: $43,765,5852023Assets 2024: $49,036,397Liabilities 2024: $3,511,106Net Assets 2024: $45,525,2912024

Highlighted filing

2018

Assets$43,187,718
Liabilities$292,683
Net Assets$42,895,035

Operations Trend

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

$20M$10M$0-$10MExpenses 2010: $2,867,6302010Expenses 2011: $2,942,1592011Expenses 2012: $3,023,9442012Revenue 2013: $3,574,428Expenses 2013: $3,105,935Net Income 2013: $468,4932013Revenue 2014: $3,626,616Expenses 2014: $2,982,776Net Income 2014: $643,8402014Revenue 2015: $3,527,041Expenses 2015: $3,277,250Net Income 2015: $249,7912015Revenue 2016: $17,622,093Expenses 2016: $3,384,993Net Income 2016: $14,237,1002016Revenue 2017: $5,730,224Expenses 2017: $3,428,349Net Income 2017: $2,301,8752017Revenue 2018: $4,632,375Expenses 2018: $3,123,353Net Income 2018: $1,509,0222018Revenue 2019: $3,225,710Expenses 2019: $6,201,936Net Income 2019: -$2,976,2262019Revenue 2020: $5,438,990Expenses 2020: $3,574,423Net Income 2020: $1,864,5672020Revenue 2021: $5,601,607Expenses 2021: $3,646,925Net Income 2021: $1,954,6822021Revenue 2022: $4,714,369Expenses 2022: $3,869,056Net Income 2022: $845,3132022Revenue 2023: $3,829,330Expenses 2023: $4,225,144Net Income 2023: -$395,8142023Revenue 2024: $6,739,108Expenses 2024: $4,979,402Net Income 2024: $1,759,7062024

Highlighted filing

2018

Revenue$4,632,375
Expenses$3,123,353
Net Income$1,509,022
Jump To
Filing Snapshot
Filing Period
Sep 1, 2017 to Aug 31, 2018
Signed
Dec 19, 2018
Return Version
2017v2.2
Gross Receipts
$8,550,355
Mission and Program Overview

Mission

The sheridan county young men's christian association (ymca) is a charitable community service organization that includes men, women and children of all ages, abilities, income, races and religions. We are dedicated to building strong kids, strong families and strong communities by putting christian principles into practice through programs that promote healthy lifestyles, strong values, leadership development, community interaction and international understanding. All persons are welcome at our ymca regardless of their ability to pay. Our ymca is founded and led by volunteers from our community. Volunteers also serve as mentors, coaches, program leaders, instructors and more.

Sheridan county young men's christian association (ymca) is a charitable, community service organization that includes men, women and children of all ages, abilities, income, races and religions. We are dedicated to strengthening our communities. The ymca is located in sheridan, wyoming, a community of approximately 18,000 people.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$15,655,343$15,910,987▲ $255,644
Land, Buildings, and Equipment, Net$8,844,883$11,789,934▲ $2,945,051
Savings and Temporary Cash Investments$7,319,982$8,052,809▲ $732,827
Pledges and Grants Receivable$8,413,164$5,903,713▼ $2,509,451
Prepaid Expenses and Deferred Charges$19,491$14,541▼ $4,950
Accounts Receivable$10,102$10,717▲ $615
Inventories for Sale or Use$3,755$3,494▼ $261
Cash and Non-Interest-Bearing Accounts$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Intangible Assets$0$0→ $0
Loans From Officers Directors-$0-
Total Assets$41,669,397$43,187,718▲ $1,518,321
Other Assets Total$1,402,677$1,501,523▲ $98,846
Liabilities
Accounts Payable and Accrued Expenses$243,598$135,199▼ $108,399
Deferred Revenue$100,868$98,843▼ $2,025
Other Liabilities$39,232$58,641▲ $19,409
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$383,698$292,683▼ $91,015
Net Assets / Fund Balance
Unrestricted Net Assets$36,749,863$38,272,230▲ $1,522,367
Temporarily Rstr Net Assets$3,133,159$3,121,282▼ $11,877
Permanently Rstr Net Assets$1,402,677$1,501,523▲ $98,846
Total Net Assets Fund Balance$41,285,699$42,895,035▲ $1,609,336
Total Liabilities and Net Assets / Fund Balance$41,669,397$43,187,718▲ $1,518,321

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,358,356$7,058,550$10,416,906
Other Land Buildings$4,632,731-$4,632,731
Land$3,711,333-$3,711,333
Equipment$87,514$962,529$1,050,043
Leasehold Improvements$0-$0

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$16,205,764$0▲ $1,072,237$599,497$16,550,124
2017$16,048,678$23,094▲ $888,186$612,450$16,205,764
2016$15,898,405$0▲ $1,050,834$626,863$16,048,678
2015$16,973,214$0▼ $348,813$564,995$15,898,405
2014$15,488,652$6,500▲ $2,039,460$475,977$16,973,214
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
-CEOFT$71,465$5,293$76,758

Board Members and Trustees

NameTitle
-President
-Vice President
-Director
-Secretary
-Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,197,248
Program Service Revenue
$1,843,775
Investment Income
$585,382
Other Revenue
$5,970
All Other Contributions
$2,191,863
Change in Net Assets
$1,509,022

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,386,139
Revenue Not Reported on Financial Statements
$246,236
Revenue Not Reported on Form 990
$100,315
Other Revenue Adjustments
$128,007
Total Revenue per Audited Statements
$4,486,454
Total Revenue per Form 990
$4,632,375
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,668,040
Other Expenses$1,324,004
Grants and Similar Amounts Paid$131,309
Total Fundraising Expense$33,830
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$1,281,373$35,892$4,338$1,321,603
Depreciation Depletion$372,882$68,082$9,920$450,884
Occupancy$256,861$39,285$6,044$302,190
Other Employee Benefits$145,205$26,504$3,865$175,574
Grants to Domestic Individuals$131,309--$131,309
Fees for Service Investment Mgmnt Fees$0$118,229$0$118,229
Payroll Taxes$86,585$15,807$2,304$104,696
Insurance$69,047$10,560$1,625$81,232
Current Officers, Directors, Trustees, and Key Employees$0$62,859$3,308$66,167
All Other Expenses$60,899$3,505$496$64,900
Payments to Affiliates$40,648$7,420$1,082$49,150
Other Expenses$36,157$6,382$0$42,539
Fees for Services Accounting$14,907$2,721$397$18,025
Office Expenses$13,727$171$25$13,923
Advertising$12,146$934$138$13,218
Travel$12,264$0$0$12,264
Total Functional Expenses$2,689,240$400,283$33,830$3,123,353

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,123,353
Expenses per Audited Statements$2,877,118
Total Expenses per Audited Statements$2,877,118
Expenses Not Reported on Financial Statements$246,235
Other Expense Adjustments$128,006
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
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
Loans from Officers, Directors, Trustees, and Key Employees-$0-
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Agency Obligations$58,141
Rental Deposits$500
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
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, Line 11B Review of form 990 by governing body

The finance committee reviewed the 990 before it was filed with the internal revenue service.

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

Annually the board of directors completes the conflict of interest questionnaire. The questionnaires are reviewed and conflicts discussed.

Form 990, Part VI, Line 15A Process to establish compensation of top management official

The ymca has a process for determining salary increases which requires final approval from the board.

Form 990, Part VI, Line 15B Process to establish compensation of other employees

Exempt staff compensation is determined by the Board of Directors. Non exempt staff pay rates are recommended by Exempt Staff with final approval of the Board of Directors.

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

The organization provides its governing documents, conflict of interest policy and financial statements to the public upon 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: ;

Filing and Contact Details

Filer

Filer Name
Sheridan County Young Men's Christian Association
EIN
83-0186708
Phone
3076747488
Address
417 N Jefferson St, Sheridan, WY 82801-3827

Signing Officer

Name
Elisabeth Cassiday
Title
CEO
Signed
2018-12-19
Discuss with paid preparer
Yes

Organization Details

Formed
1959
Legal Domicile
Wy
Voting Board Members
15
Independent Board Members
15
Employees
241
Volunteers
455

Preparer

Firm
Rucki Marshall Newbrough CPAs PC
Address
109 S Main, Sheridan, WY 82801
Preparer
Steven W Rucki
Phone
3076746609
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4 ADDITIONAL DETAILS

Members (reasonable estimates given): in 2017/2018 there were 5,786 ymca members, including 2,042 youth, 2,747 adults, and 751 seniors. Of these 686 received financial aid, valued at $97,772. In addition, the ymca served 5,929 youth and adults in its programs, with financial aid totaling $33,537. In 2017-2018, 15 policy making volunteers donated 720 hours, valued at $18,000. This is based on the estimated value of their time at $25 per hour. All services are offered at affordable fees for the community at large, with financial assistance available for those who cannot afford the full fee. Ymca health & well-being: well-being means a healthy spirit, mind, and body. Ymca health & well-being programs are medically-based programs that stress the value of prevention through good nutrition, sound exercise habits, stress management and health education. About 4,311 participants. Ymca aquatics: these programs are part of the ymca's overall goal of building a healthy spirit, mind and body. In addition to providing specific swimming and water safety skills, they promote good health through regular exercise. They also promote teamwork, self-confidence, and leadership. About 5,663 participants. Ymca youth sports programs: these programs promote an appreciation of one's own worth. Whatever the sport, the focus is on full and equal participation of all: every child plays in every game. Leagues are organized on the basis of skill clinics. Win or lose, ymca youth sports programs emphasize development of skill, health and fitness, safety, cooperation, self-esteem, and respect for others. Volunteers play a vital role in youth sports. About 1,177 participants. Ymca camping: revering nature and the fullness of god's bounty is a major program goal for the ymca. Ymca camping programs are educational: they promote spiritual awareness, mental development, physical well-being, social growth, and awareness of one's natural surroundings. Ymca camping seeks to help participants achieve their fullest potential while promoting the core values of caring, honesty, respect and responsibility. In many instances, camping programs serve as child care for parents in the summertime, allowing them to remain gainfully employed. The program is offered on a below-cost basis to parents unable to afford the full fee. About 1218 participants. Ymca child care: the central focus of all ymca child care programs is to foster growth and development, not only in children but also in their parents and families. These educational programs help kids develop moral and ethical behavior, self-esteem, and leadership. Parents play an important role in policy and program decisions. Ymca child care allows parents of the children in our programs to remain gainfully employed, knowing that their children are thriving in a safe, supportive environment. For parents who cannot afford the full fee, care is provided on a below-cost basis. About 25 participants. The ymca also provides child care at a reduced cost so that members can exercise while their children are watched with qualified care. About 386 registrations for the program. Ymca live y'ers after school program: this fun filled program offers a safe environment with a caring and qualified staff for youth during the after school hours. Education opportunities are combined with physical activities to help develop self-esteem and self-confidence. About 90 participants. Ymca family: these programs help people grow as responsible members of families. They provide children and their parents with activities that foster understanding and companionship. Activities are planned to bring groups of families together to support each other. Parents have the opportunity to learn from each other and from their children in an enjoyable way. About 600 participants. Ymca active older adults: the active older adult programs stress a three-way approach to work with seniors involving health and fitness, social activities and opportunities for volunteers. Abo

Financial Statement Notes

Schedule D, Part V, Line 4 Intended uses of endowment funds

Absent explicit donor stipulations to the contrary the earnings from these funds are used in operations and capital improvements.

Schedule D, Part XI, Line 4(B) Other revenues in form 990 not in audited financial statements

Scholarship grants - 131309 rental expenses - -3302

Schedule D, Part XII, Line 4(B) Other expenses in form 990 not in audited financial statements

Scholarship grants - 131309 rental expenses - -3302 rounding - -1

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IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt4MITCH CRAFT
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IRS990/MissionDesc0THE SHERIDAN COUNTY YOUNG MEN'S CHRISTIAN ASSOCIATION (YMCA) IS A CHARITABLE COMMUNITY SERVICE ORGANIZATION THAT INCLUDES MEN, WOMEN AND CHILDREN OF ALL AGES, ABILITIES, INCOME, RACES AND RELIGIONS. WE ARE DEDICATED TO BUILDING STRONG KIDS, STRONG FAMILIES AND STRONG COMMUNITIES BY PUTTING CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT PROMOTE HEALTHY LIFESTYLES, STRONG VALUES, LEADERSHIP DEVELOPMENT, COMMUNITY INTERACTION AND INTERNATIONAL UNDERSTANDING. ALL PERSONS ARE WELCOME AT OUR YMCA REGARDLESS OF THEIR ABILITY TO PAY. OUR YMCA IS FOUNDED AND LED BY VOLUNTEERS FROM OUR COMMUNITY. VOLUNTEERS ALSO SERVE AS MENTORS, COACHES, PROGRAM LEADERS, INSTRUCTORS AND MORE.
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IRS990/OtherExpensesGrp/Desc0PROGRAM SUPPLIES
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IRS990/OtherLiabilitiesGrp/BOYAmt039232
IRS990/OtherLiabilitiesGrp/EOYAmt058641

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$49.0$3.51$45.5$6.74$4.98$1.76
2023Detailed filing. Detailed filing data is available for this year.$47.2$3.39$43.8$3.83$4.23$0.40
2022Detailed filing. Detailed filing data is available for this year.$46.9$3.36$43.5$4.71$3.87$0.85
2021Detailed filing. Detailed filing data is available for this year.$49.4$3.69$45.7$5.60$3.65$1.95
2020Detailed filing. Detailed filing data is available for this year.$46.0$3.71$42.3$5.44$3.57$1.86
2019Detailed filing. Detailed filing data is available for this year.$43.6$4.08$39.5$3.23$6.20$2.98
2018Detailed filing. Detailed filing data is available for this year.$43.2$0.29$42.9$4.63$3.12$1.51
2017Detailed filing. Detailed filing data is available for this year.$41.7$0.38$41.3$5.73$3.43$2.30
2016Detailed filing. Detailed filing data is available for this year.$38.3$0.34$38.0$17.6$3.38$14.2
2015Detailed filing. Detailed filing data is available for this year.$24.5$0.37$24.2$3.53$3.28$0.25
2014Summary only. Only limited summary data is available for this year.$25.4$0.41$25.0$3.63$2.98$0.64
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.9$0.71$23.2$3.57$3.11$0.47
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.5$1.05$22.5$3.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.9$0.27$21.6$2.94
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.9$0.25$20.6$2.87