Civic Intelligence

Ed & Ruth Lehman YMCA

990 • Fiscal year 2013 • EIN 84-1129504

Jan 01, 2013 to Dec 31, 2013 • Filed on Aug 08, 2014

950 Lashley StreetLongmont, CO 80501

(303) 776-0370

Siviq Scores

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

Liabilities / Assets

58th percentile

0.19x

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

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

67th percentile

0.28x

Higher debt load relative to revenue than 67% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

18th percentile

-13%

Higher net margin than 18% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

83rd percentile

$137,349

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 5.2% of source-year revenue.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

10th percentile

-12%

Faster asset growth than 10% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

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

Source year 2013

Assets

Down

$3,974,495

Down $543,162 (-12%) from 2012

Net Assets

Down

$3,219,313

Down $349,590 (-9.8%) from 2012

Liabilities

Down

$755,182

Down $193,572 (-20%) from 2012

Revenue

$2,664,033

No earlier filing loaded for comparison.

Expenses

Up

$3,013,623

Up $37,993 (+1.3%) from 2012

Net Income

-$349,590

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.

$6.0M$4.0M$2.0M$0Assets 2010: $4,766,367Liabilities 2010: $859,817Net Assets 2010: $3,906,5502010Assets 2011: $4,566,327Liabilities 2011: $770,987Net Assets 2011: $3,795,3402011Assets 2012: $4,517,657Liabilities 2012: $948,754Net Assets 2012: $3,568,9032012Assets 2013: $3,974,495Liabilities 2013: $755,182Net Assets 2013: $3,219,3132013Assets 2014: $3,791,814Liabilities 2014: $777,209Net Assets 2014: $3,014,6052014Assets 2015: $0Liabilities 2015: $0Net Assets 2015: $02015

Highlighted filing

2013

Assets$3,974,495
Liabilities$755,182
Net Assets$3,219,313

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $2,617,1252010Expenses 2011: $2,742,8492011Expenses 2012: $2,975,6302012Revenue 2013: $2,664,033Expenses 2013: $3,013,623Net Income 2013: -$349,5902013Revenue 2014: $2,243,048Expenses 2014: $2,447,756Net Income 2014: -$204,7082014Revenue 2015: $1,897,892Expenses 2015: $2,215,579Net Income 2015: -$317,6872015

Highlighted filing

2013

Revenue$2,664,033
Expenses$3,013,623
Net Income-$349,590
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Aug 8, 2014
Return Version
2013v3.0
Gross Receipts
$2,670,144
Mission and Program Overview

Mission

The ed & ruth lehman ymca of longmont is a volunteer led public charity that includes men, women and children of all ages, abilities, incomes, races and religions. Our mission is to put christian principles into practice through programs that build healthy spirit, mind and body for all. Based on available resources, financial assistance is provided through ymca scholarships.

Put christian principles into practice with programs that build healthy spirit, mind and body.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,938,285$3,769,086▼ $169,199
Savings and Temporary Cash Investments$353,768$130,652▼ $223,116
Accounts Receivable$32,088$45,408▲ $13,320
Cash and Non-Interest-Bearing Accounts$148,861$20,176▼ $128,685
Pledges and Grants Receivable$20,000--
Prepaid Expenses and Deferred Charges$6,086$3,104▼ $2,982
Inventories for Sale or Use$1,000$1,000→ $0
Total Assets$4,517,657$3,974,495▼ $543,162
Other Assets Total$17,569$5,069▼ $12,500
Liabilities
Mortgage Notes Payable Secured by Investment Property$696,273$674,139▼ $22,134
Accounts Payable and Accrued Expenses$69,221$46,654▼ $22,567
Deferred Revenue$180,661$31,790▼ $148,871
Other Liabilities$2,599$2,599→ $0
Total Liabilities$948,754$755,182▼ $193,572
Net Assets / Fund Balance
Unrestricted Net Assets$3,509,976$3,184,804▼ $325,172
Temporarily Rstr Net Assets$50,899$26,481▼ $24,418
Permanently Rstr Net Assets$8,028$8,028→ $0
Total Net Assets Fund Balance$3,568,903$3,219,313▼ $349,590
Total Liabilities and Net Assets / Fund Balance$4,517,657$3,974,495▼ $543,162

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,405,207$1,910,982$5,316,189
Equipment$111,895$443,103$554,998
Leasehold Improvements$117,161$129,284$246,445
Land$123,155-$123,155
Other Land Buildings$11,668$79,168$90,836

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$9,927-▲ $24-$9,951
2012$9,885-▲ $42-$9,927
2011$9,804-▲ $81-$9,885
2010$9,612-▲ $192-$9,804
2009$9,272-▲ $341-$9,613
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Tony ShockencyExecutive DirectorFT$90,589$46,760$137,349
Jessica FernandezBranch ExecutiveFT$48,203$11,627$59,830

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$569,287
Program Service Revenue
$2,092,995
Investment Income
$2,786
Other Revenue
$-1,035
All Other Contributions
$235,505
Change in Net Assets
$-349,590

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,142,726
Revenue Not Reported on Financial Statements
$521,307
Revenue Not Reported on Form 990
$750
Other Revenue Adjustments
$521,307
Total Revenue per Audited Statements
$2,143,476
Total Revenue per Form 990
$2,664,033
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,563,880
Other Expenses$919,936
Grants and Similar Amounts Paid$521,307
Total Fundraising Expense$99,777
Professional Fundraising Fees$8,500

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$871,574$222,817$49,096$1,143,487
Grants to Domestic Individuals$521,307--$521,307
Depreciation Depletion$199,292$8,304-$207,596
Occupancy$163,251$5,491-$168,742
Current Officers, Directors, Trustees, and Key Employees$49,375$79,352$19,838$148,565
Other Employee Benefits$49,461$77,202$16,509$143,172
Payroll Taxes$88,806$34,755$5,095$128,656
Office Expenses$76,646$3,834$739$81,219
Fees for Services Other$43,775$1,824-$45,599
Insurance$42,143$1,756-$43,899
All Other Expenses$24,160$11,883-$36,043
Other Expenses$33,285$38,745-$33,285
Interest$30,056$1,252-$31,308
Conferences and Meetings$711$26,462-$27,173
Travel$16,408$1,226-$17,634
Fees for Services Accounting-$9,546-$9,546
Fees for Services Professional Fundraising--$8,500$8,500
Advertising$8,379--$8,379
Total Functional Expenses$2,383,464$530,382$99,777$3,013,623

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,013,623
Total Expenses per Audited Statements$2,493,066
Expenses per Audited Statements$2,492,316
Expenses Not Reported on Financial Statements$521,307
Other Expense Adjustments$521,307
Expenses Not Reported on Form 990$750
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$8,500
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liabilities$2,599
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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, Section B, Line 11

The finance committee reviews and approves an electronic version of the 990 before it is filed with the irs. An officer of the organization signs the 990.

Form 990, Part VI, Section B, Line 12C

Each director, officer, other board committee volunteer and management employee is required to provide the board of directors or executive committee with a full and complete written disclosure of any potential conflict of interest at the time it arises. The executive director will also have all directors, officers, other policy volunteers and selected employees complete a disclosure statement annually. At the time of a potential conflict the board will decide (with the affected member abstaining) whether the arrangement that will create a conflict is in the best interest of the organization.

Form 990, Part VI, Section B, Line 15

Compensation is based on feedback from the ymca of usa and comparable salaries in the area. The last review of key employees' compensation occured in august of 2013 and was documented by the executive committee.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy and financial statements available to members of the public upon request.

Filing and Contact Details

Filer

EIN
84-1129504
Phone
3037760370

Signing Officer

Name
Noel Brandefur
Title
President/CEO
Phone
3037760370
Signed
2014-08-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Noel Brandefur
Formed
1989
Legal Domicile
Co
Voting Board Members
15
Independent Board Members
15
Employees
208
Volunteers
1,320

Preparer

Preparer
W F Jones Jr CPA
Phone
3034400399
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

The organization's endowment funds are intended to be used for general operations.

PART X, LINE 2:

The association is exempt from federal income taxes under section 501(c)(3) of the internal revenue code. The association qualifies for the charitable contribution deduction under section 170(b)(1)(a)(vi) and has been classified as an organization other than a private foundation under section 509(a)(1). However, income from activities not directly related to the association's tax-exempt purpose is subject to taxation as unrelated business income. The association had no unrelated business income during the years ended december 31, 2013 and 2012. The association believes that is has conducted its operations in accordance with, and has properly maintained, its tax-exempt status, and that it has taken no material uncertain tax positions that qualify for recognition or disclosure in the financial statements. The association is no longer subject to u.s. Federal, state and local, or non-u.s. Income tax examinations by tax authorities for years before 2010.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

SCHOLARSHIPS 521,307.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

SCHOLARSHIPS 521,307.

Raw XML AppendixShowing 400 of 579 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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IRS990/Desc0SEE SCHEDULE OYOUTH DEVELOPMENT: THE YMCA IS COMMITTED TO NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN. WE BELIEVE THAT ALL KIDS DESERVE THE OPPORTUNITY TO DISCOVER WHO THEY ARE AND WHAT THEY CAN ACHIEVE. THAT'S WHY WE HELP YOUNG PEOPLE CULTIVATE THE VALUES, SKILLS AND RELATIONSHIPS THAT LEAD TO POSITIVE BEHAVIORS, BETTER HEALTH AND EDUCATIONAL ACHIEVEMENT. OUR YMCA PROGRAMS, SUCH AS PRESCHOOL, AFTER SCHOOL, SUMMER CAMP, YOUTH SPORTS AND LEADERS IN TRAINING OFFER A RANGE OF EXPERIENCES THAT ENRICH COGNITIVE, SOCIAL, PHYSICAL AND EMOTIONAL GROWTH. THROUGH COMMUNITY PARTNERSHIPS THE YMCA CULTIVATES OPPORTUNITIES TO ENGAGE YOUTH IN SELF-DISCOVERY, THEIR COMMUNITY AND THE WORLD.CRITICAL PROGRAMS AND THEIR IMPACT INCLUDE:PRESCHOOL, BOTH FULL AND PARTIAL DAY: IT IS CRUCIAL TO PREPARE YOUNG CHILDREN SO THEY ARE KINDERGARTEN READY AND HAVE THE TOOLS TO SUCCEED IN SCHOOL AND LIFE. QUALITY EARLY CHILDHOOD EDUCATION CAN CLOSE THE ACHIEVEMENT GAP, DEFINED AS THE DISPARITY IN GRADUATION RATES, INCOME AND HEALTH LEVELS THAT IS MOST APPARENT IN THE LATINO COMMUNITY. STATE OF COLORADO CCAP AND CPP SUBSIDIES AS WELL AS GRANTS FROM LOCAL AND REGIONAL FOUNDATIONS AND DONOR CONTRIBUTIONS HELP MORE THAN 50% OF THE CHILDREN ATTEND WITH FINANCIAL ASSISTANCE. MORE THAN 95% OF CHILDREN GRADUATING FROM Y KINDERGARTEN READINESS PROGRAMS ARE EVALUATED AS "READY TO START". WE ALSO ENSURE THAT CHILDREN ARE EDUCATED IN HEALTHY EATING AND ACTIVITY HABITS.YOUTH SPORTS FOR ALL: NO CHILD SHOULD BE SIDELINED FROM PARTICIPATING IN YOUTH SPORTS BY LACK OF RESOURCES OR ACCESSIBILITY. THIS PROGRAM TARGETS ELEMENTARY-AGE YOUTH ATTENDING THE SCHOOL DISTRICT'S FIVE TITLE I SCHOOLS; 100% OF PARTICIPANTS RECEIVE FINANCIAL ASSISTANCE THROUGH GRANT AND DONOR FUNDING. MORE THAN 400 CHILDREN PARTICIPATED IN SOCCER AND BASKETBALL PROGRAMS AND PLAYED ALL GAMES IN THE YMCA LEAGUE. CHILDREN LEARN TEAMWORK, SPORTSMANSHIP AND SPORT SKILLS; THEIR PARENTS COACH OR MANAGE TEAMS. THE PROGRAM PROMOTES INCLUSIVITY AND HELPS BUILD COMMUNITY ON THE SPORTS FIELDS.SUMMER CAMP LEADERS IN TRAINING: CHILDREN TRANSITIONING TO MIDDLE SCHOOL FIND PURPOSE AND FELLOWSHIP IN THIS SUMMER PROGRAM TO ENCOURAGE SERVICE LEARNING, COMMUNITY INVOLVEMENT AND LEADERSHIP. INDEPENDENCE IS FOSTERED THROUGH GROUP DIRECTED PROJECTS; PARTICIPANTS COME FROM DIVERSE BACKGROUNDS, INCLUDING VERY LOW INCOME HOUSEHOLDS AND FOSTER FAMILIES.
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IRS990/MissionDesc0THE ED & RUTH LEHMAN YMCA OF LONGMONT IS A VOLUNTEER LED PUBLIC CHARITY THAT INCLUDES MEN, WOMEN AND CHILDREN OF ALL AGES, ABILITIES, INCOMES, RACES AND RELIGIONS. OUR MISSION IS TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL. BASED ON AVAILABLE RESOURCES, FINANCIAL ASSISTANCE IS PROVIDED THROUGH YMCA SCHOLARSHIPS.
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IRS990/ProgSrvcAccomActy2Grp/Desc0SEE SCHEDULE OHEALTHY LIVING: THE Y IS A LEADING VOICE ON HEALTH AND WELL-BEING. WE BRING FAMILIES CLOSER TOGETHER, ENCOURAGE GOOD HEALTH AND FOSTER CONNECTIONS THROUGH FITNESS, SPORTS, FUN AND SHARED INTERESTS. AS A RESULT, NEARLY 10,000 PEOPLE IN OUR COMMUNITY ARE RECEIVING THE SUPPORT, GUIDANCE AND RESOURCES THEY NEED TO ACHIEVE GREATER HEALTH IN SPIRIT, MIND AND BODY. THIS IS PARTICULARLY IMPORTANT AS OUR NEIGHBORHOODS STRUGGLE WITH AN OBESITY CRISIS WHERE THE LONG RANGE CONSEQUENCES OF THIS HEALTH CRISIS ARE MANY: DECLINING QUALITY OF LIFE, MORE YEARS LIVING WITH CHRONIC DISEASE, HIGHER HEALTH CARE COSTS AND POSSIBLY A SHORTENED LIFE SPAN. WE ALSO HELP FAMILIES COPE WITH WORK/LIFE BALANCE AND INDIVIDUALS SEARCH FOR PERSONAL FULFILLMENT. OUR PROGRAMS ARE ACCESSIBLE, AFFORDABLE AND OPEN TO ALL FAITHS, RACES, GENDERS, BACKGROUNDS, ABILITIES, SEXUAL ORIENTATION AND INCOME LEVELS. IN 2013 WE PROVIDED FINANCIAL ASSISTANCE TO MORE THAN 1200 FAMILIES WHO OTHERWISE WOULD HAVE FACED ECONOMIC BARRIERS TO PARTICIPATION.CRITICAL PROGRAMS AND THEIR IMPACT INCLUDE:OLDER ADULT WELLNESS: MORE THAN 1,900 OLDER ADULTS PARTICIPATED IN YMCA PROGRAMS TO MAINTAIN PHYSICAL HEALTH, INCREASE SOCIAL NETWORKS AND SUPPORT INDEPENDENCE. AN IMPORTANT OUTCOME IS THE PARTICIPANTS' PERCEIVED VALUE OF THEIR HEALTH, AND NUMEROUS INDIVIDUAL STORIES OF TRIUMPH AND RECOVERY FROM DISEASES AND OTHER SETBACKS.CULTURALLY COMPETENT AND RELEVANT PROGRAMMING FOR NEW IMMIGRANTS AND THOSE OF HISPANIC/LATINO HERITAGES: EXAMPLES ARE SALSA, SABOR Y SALUD SUPPORT GROUPS AND ACTIVATE FOR LIFE/TOMANDO CONTROL, A CHRONIC DISEASE MANAGEMENT PROGRAM IN COLLABORATION WITH SALUD FAMILY HEALTH CENTER OF LONGMONT. ADVENTURE KIDS: THE Y COLLABORATED WITH A LOCAL CHURCH TO PROVIDE HEALTHY AND PHYSICAL ACTIVITIES FOR CHILDREN OF SINGLE MOTHERS WHO THEN ATTENDED LIFE MANAGEMENT CLASSES.
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IRS990/ProgSrvcAccomActy3Grp/Desc0SEE SCHEDULE OSOCIAL RESPONSIBILITY: OUR YMCA BELIEVES IN GIVING BACK AND SUPPORTING OUR NEIGHBORS. WE HAVE BEEN LISTENING AND RESPONDING TO OUR COMMUNITY'S MOST CRITICAL SOCIAL NEEDS FOR MORE THAN 40 YEARS. "Y" PROGRAMS, SUCH AS Y EDUCATIONAL FARM, SABROSO Y SALUDABLE HEALTH FAIR AND PLAY EVERY DAY OUTDOORS ARE EXAMPLES OF HOW WE DELIVER TRAINING, RESOURCES AND SUPPORT THAT EMPOWER OUR NEIGHBORS TO EFFECT CHANGE, BRIDGE GAPS AND OVERCOME OBSTACLES. IN 2013 WE ENGAGED MORE THAN 11,000 YMCA MEMBERS, PARTICIPANTS AND VOLUNTEERS IN ACTIVITIES THAT STRENGTHEN OUR COMMUNITY AND PAVE THE WAY FOR FUTURE GENERATIONS TO THRIVE. LONGMONT HAS SEEN A TREMENDOUS INCREASE IN NEW IMMIGRANTS OVER THE LAST DECADE, AS WELL AS A RISE IN POVERTY: MORE THAN 1 IN 10 OF LONGMONT'S RESIDENTS ARE LIVING BELOW THE POVERTY LINE. IT IS INCLEMENT UPON THE Y TO CREATE A WELCOMING AND RESOURCEFUL COMMUNITY CENTER FOR ALL PEOPLE WITH THE CONSCIOUS INTENTION OF REACHING OUT TO THE CITY'S MOST VULNERABLE, DISPLACED OR DISCONNECTED.CRITICAL PROGRAMS AND THEIR IMPACT:Y EDUCATIONAL FARM: INCLUDES NUTRITION AND GARDENING CURRICULUM FOR ALL AGES AND BACKGROUNDS TO LEARN THE VALUE OF LOCAL FRESH FOODS AND WAYS TO BOTH GROW AND INCORPORATE INTO A HEALTHY DIET. A COLLABORATION WITH LOCAL CBO GOOD NEWS HELPS DISTRIBUTE VEGETABLES FROM THE Y FARM TO PERSONS OF VERY LOW INCOME. Y YOUTH DEVELOPMENT PROGRAMS ALL PARTICIPATE IN GROWING, CULTIVATING AND HARVESTING PRODUCE, AS DO SEVERAL AREA NONPROFITS WHO INVOLVE THEIR CLIENTS IN HANDS-ON HEALTHY EATING CURRICULUM.SABROSO Y SALUDABLE FAIR: THIS COLLABORATIVE HEALTH FAIR DREW MORE THAN 500 PEOPLE WHO ATTENDED HEALTH SCREENINGS AND COOKING DEMONSTRATIONS AS WELL AS CULTURAL FESTIVITIES IN CONJUNCTION WITH SEPTEMBER 16TH INDEPENDENCE DAY.
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