Civic Intelligence

Johnson County Family YMCA

990 • Fiscal year 2018 • EIN 83-0237890

Oct 01, 2017 to Sep 30, 2018 • Filed on Jun 19, 2019

101 S KlondikeBuffalo, WY 82834

(307) 684-9558

Siviq Scores

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

Liabilities / Assets

46th percentile

0.07x

Higher debt load relative to assets than 46% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

58th percentile

0.14x

Higher debt load relative to revenue than 58% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

22nd percentile

-9.1%

Higher net margin than 22% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

24th percentile

-4.8%

Faster asset growth than 24% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

45th percentile

2.0%

Faster revenue growth than 45% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$1,966,030

Down $98,704 (-4.8%) from 2017

Net Assets

Down

$1,834,905

Down $84,147 (-4.4%) from 2017

Liabilities

Down

$131,125

Down $14,557 (-10.0%) from 2017

Revenue

Up

$922,876

Up $18,160 (+2.0%) from 2017

Expenses

Up

$1,007,023

Up $21,917 (+2.2%) from 2017

Net Income

Down

-$84,147

Down $3,757 (-4.7%) from 2017

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,037,164Liabilities 2011: $156,280Net Assets 2011: $880,8842011Assets 2012: $1,202,821Liabilities 2012: $164,962Net Assets 2012: $1,037,8592012Assets 2013: $1,208,961Liabilities 2013: $91,451Net Assets 2013: $1,117,5102013Assets 2014: $1,399,016Liabilities 2014: $141,740Net Assets 2014: $1,257,2762014Assets 2016: $2,198,445Liabilities 2016: $199,003Net Assets 2016: $1,999,4422016Assets 2017: $2,064,734Liabilities 2017: $145,682Net Assets 2017: $1,919,0522017Assets 2018: $1,966,030Liabilities 2018: $131,125Net Assets 2018: $1,834,9052018Assets 2019: $1,787,658Liabilities 2019: $125,507Net Assets 2019: $1,662,1512019Assets 2020: $1,815,859Liabilities 2020: $221,789Net Assets 2020: $1,594,0702020Assets 2021: $1,741,805Liabilities 2021: $109,390Net Assets 2021: $1,632,4152021Assets 2022: $1,759,951Liabilities 2022: $175,994Net Assets 2022: $1,583,9572022Assets 2025: $1,295,877Liabilities 2025: $60,347Net Assets 2025: $1,235,5302025

Highlighted filing

2018

Assets$1,966,030
Liabilities$131,125
Net Assets$1,834,905

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $663,5622011Expenses 2012: $708,7402012Expenses 2013: $802,8932013Revenue 2014: $981,585Expenses 2014: $841,819Net Income 2014: $139,7662014Revenue 2016: $1,282,449Expenses 2016: $963,256Net Income 2016: $319,1932016Revenue 2017: $904,716Expenses 2017: $985,106Net Income 2017: -$80,3902017Revenue 2018: $922,876Expenses 2018: $1,007,023Net Income 2018: -$84,1472018Revenue 2019: $814,745Expenses 2019: $987,499Net Income 2019: -$172,7542019Revenue 2020: $794,203Expenses 2020: $862,284Net Income 2020: -$68,0812020Revenue 2021: $918,880Expenses 2021: $880,535Net Income 2021: $38,3452021Revenue 2022: $955,096Expenses 2022: $1,003,554Net Income 2022: -$48,4582022Revenue 2025: $838,838Expenses 2025: $916,062Net Income 2025: -$77,2242025

Highlighted filing

2018

Revenue$922,876
Expenses$1,007,023
Net Income-$84,147
Jump To
Filing Snapshot
Filing Period
Oct 1, 2017 to Sep 30, 2018
Signed
Jun 19, 2019
Return Version
2017v2.2
Gross Receipts
$940,700
Mission and Program Overview

Mission

The Johnson County Family YMCA is a charitable, community service organization that includes men, women, and children of all ages, abilities, income, race and religion. 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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,408,977$1,306,576▼ $102,401
Savings and Temporary Cash Investments$624,290$536,664▼ $87,626
Accounts Receivable$17,616$105,952▲ $88,336
Prepaid Expenses and Deferred Charges$7,462$10,036▲ $2,574
Pledges and Grants Receivable$6,389$6,802▲ $413
Cash and Non-Interest-Bearing Accounts-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$2,064,734$1,966,030▼ $98,704
Other Assets Total-$0-
Liabilities
Deferred Revenue$124,858$109,615▼ $15,243
Accounts Payable and Accrued Expenses$20,820$21,510▲ $690
Other Liabilities$4--
Total Liabilities$145,682$131,125▼ $14,557
Net Assets / Fund Balance
Unrestricted Net Assets$1,919,052$1,834,905▼ $84,147
Total Net Assets Fund Balance$1,919,052$1,834,905▼ $84,147
Total Liabilities and Net Assets / Fund Balance$2,064,734$1,966,030▼ $98,704

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$408,137$1,023,734$1,431,871
Buildings$862,895$124,747$987,642
Equipment$35,544$11,654$47,198
Compensation and Service Providers

Board Members and Trustees

NameTitle
Nick SmithPresident
Greg ShavlikDirector
Rich GriffithDirector
Ryan MaderDirector
Trevor MoonDirector
Alecia KozisekTrustee
Tracy CarlinTrustee
Adam MichelenaSecretary
Lynne MichelenaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$480,704
Program Service Revenue
$458,355
Investment Income
$-16,183
Other Revenue
$0
All Other Contributions
$167,961
Change in Net Assets
$-84,147
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$599,088
Other Expenses$407,935
Total Fundraising Expense$31,215
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$417,928$49,168$24,584$491,680
Depreciation Depletion$140,132--$140,132
Other Employee Benefits$49,496$5,823$2,912$58,231
Payroll Taxes$41,800$4,918$2,459$49,177
Insurance$28,172$3,611-$31,783
Advertising$13,834$2,774-$16,608
All Other Expenses$9,606$2,767$1,260$13,633
Other Expenses$25$12,294-$12,319
Travel$5,613$1,933-$7,546
Fees for Services Accounting-$7,000-$7,000
Information Technology$5,268$1,476-$6,744
Total Functional Expenses$875,383$100,425$31,215$1,007,023
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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
No
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: Form 990 Review Process

Tim Miner, Executive Director and the board of directors review the Form 990 after its completion.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The board of directors approves compensation for the Executive Director.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The governing documents and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Johnson County YMCA
EIN
83-0237890
Phone
3076849558
Address
101 S Klondike, Buffalo, WY 82834

Signing Officer

Name
Tim Miner
Title
Executive Director
Signed
2019-06-19
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
9
Independent Board Members
9
Employees
83
Volunteers
50

Preparer

Firm
Cloud Peak Accounting LLC
Address
293 South Main Street, Buffalo, WY 82834-1826
Preparer
Tracey Jelly
Phone
3076845519
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IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt02912
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt05823
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt049496
IRS990/OtherEmployeeBenefitsGrp/TotalAmt058231
IRS990/OtherExpensesGrp/Desc0Utilities
IRS990/OtherExpensesGrp/Desc1Supplies
IRS990/OtherExpensesGrp/Desc2Equipment Repair and Maintenan
IRS990/OtherExpensesGrp/Desc3Dues & Subscriptions
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03674
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt14932
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt255
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt312294
IRS990/OtherExpensesGrp/ProgramServicesAmt066593
IRS990/OtherExpensesGrp/ProgramServicesAmt152962
IRS990/OtherExpensesGrp/ProgramServicesAmt243954
IRS990/OtherExpensesGrp/ProgramServicesAmt325
IRS990/OtherExpensesGrp/TotalAmt070267
IRS990/OtherExpensesGrp/TotalAmt157894
IRS990/OtherExpensesGrp/TotalAmt244009
IRS990/OtherExpensesGrp/TotalAmt312319
IRS990/OtherLiabilitiesGrp/BOYAmt04
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt024584
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt049168
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0417928
IRS990/OtherSalariesAndWagesGrp/TotalAmt0491680
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt02459
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04918
IRS990/PayrollTaxesGrp/ProgramServicesAmt041800
IRS990/PayrollTaxesGrp/TotalAmt049177
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt06389
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt06802
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt07462
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt010036
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Membership Dues & Assessm
IRS990/ProgramServiceRevenueGrp/Desc1YMCA Programs
IRS990/ProgramServiceRevenueGrp/ExclusionAmt0278062
IRS990/ProgramServiceRevenueGrp/ExclusionAmt1180293
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0278062
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1180293
IRS990/ProgSrvcAccomActy2Grp/Desc0CHILD CARE - Our YMCA provides high quality child care by providing comprehensive activities for preschool and school age children drawing on diverse members of the community. We provide both full and part time options to serve a wide range of family scheduling needs.Woven into the fabric of the YMCA mission is a commitment to strengthening families. YMCA child care programs relieve the burden of balancing work and family and make it possible for parents of children in our care to remain gainfully employed, knowing that their children are thriving in a safe, developmentally sound environment.The YMCA provides tuition assistance for child care services. In addition, we provide aid to families who need help due to family violence, substance abuse, etc. by collaborating with other social service agencies. We also provide a variety of activities that emphasize parent education and help parents learn more about how to raise healthy, happy children who develop self-esteem and moral and ethical values.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt011807
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt011807
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0465175
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01015
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0390677
IRS990/PYProgramServiceRevenueAmt0438526
IRS990/PYRevenuesLessExpensesAmt0-80390
IRS990/PYSalariesCompEmpBnftPaidAmt0594429
IRS990/PYTotalExpensesAmt0985106
IRS990/PYTotalRevenueAmt0904716
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-84147
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0446548
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0624290
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0536664
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0467266
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0465175
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0831891
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0928369
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0553290
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03245991
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt018673
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt018673
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97080
IRS990ScheduleA/PublicSupportPY170Pct00.96720
IRS990ScheduleA/PublicSupportTotal170Amt03169197
IRS990ScheduleA/SubstantialContributorsTotAmt076794
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0467266
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0465175
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0831891
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0928369
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0553290
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03245991
IRS990ScheduleA/TotalSupportAmt03264664
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0862895
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0124747
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0987642
IRS990ScheduleD/EquipmentGrp/BookValueAmt035544
IRS990ScheduleD/EquipmentGrp/DepreciationAmt011654
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt047198
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0408137
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01023734
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01431871
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01306576
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Tim Miner, Executive Director and the board of directors review the Form 990 after its completion.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The board of directors approves compensation for the Executive Director.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The governing documents and financial statements are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02064734
IRS990/TotalAssetsEOYAmt01966030
IRS990/TotalAssetsGrp/BOYAmt02064734
IRS990/TotalAssetsGrp/EOYAmt01966030
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0480704
IRS990/TotalEmployeeCnt083
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt031215
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0100425
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0875383
IRS990/TotalFunctionalExpensesGrp/TotalAmt01007023
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0145682
IRS990/TotalLiabilitiesEOYAmt0131125
IRS990/TotalLiabilitiesGrp/BOYAmt0145682
IRS990/TotalLiabilitiesGrp/EOYAmt0131125
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01919052
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01834905
IRS990/TotalProgramServiceExpensesAmt0875383

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.30$0.06$1.24$0.84$0.92$0.08
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.76$0.18$1.58$0.96$1.00$0.05
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.74$0.11$1.63$0.92$0.88$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.82$0.22$1.59$0.79$0.86$0.07
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.79$0.13$1.66$0.81$0.99$0.17
2018Detailed filing. Detailed filing data is available for this year.$1.97$0.13$1.83$0.92$1.01$0.08
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.06$0.15$1.92$0.90$0.99$0.08
2016Detailed filing. Detailed filing data is available for this year.$2.20$0.20$2.00$1.28$0.96$0.32
2014Detailed filing. Detailed filing data is available for this year.$1.40$0.14$1.26$0.98$0.84$0.14
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.21$0.09$1.12$0.80
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.20$0.16$1.04$0.71
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$0.16$0.88$0.66