Civic Intelligence

Ed & Ruth Lehman YMCA

990 • Fiscal year 2014 • EIN 84-1129504

Jan 01, 2014 to Dec 31, 2014 • Filed on Jul 10, 2015

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

61st percentile

0.20x

Higher debt load relative to assets than 61% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

71st percentile

0.35x

Higher debt load relative to revenue than 71% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

21st percentile

-9.1%

Higher net margin than 21% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

61st percentile

$81,692

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 3.6% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

21st percentile

-4.6%

Faster asset growth than 21% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

16th percentile

-16%

Faster revenue growth than 16% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Down

$3,791,814

Down $182,681 (-4.6%) from 2013

Net Assets

Down

$3,014,605

Down $204,708 (-6.4%) from 2013

Liabilities

Up

$777,209

Up $22,027 (+2.9%) from 2013

Revenue

Down

$2,243,048

Down $420,985 (-16%) from 2013

Expenses

Down

$2,447,756

Down $565,867 (-19%) from 2013

Net Income

Up

-$204,708

Up $144,882 (+41%) from 2013

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

2014

Assets$3,791,814
Liabilities$777,209
Net Assets$3,014,605

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

2014

Revenue$2,243,048
Expenses$2,447,756
Net Income-$204,708
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jul 10, 2015
Return Version
2014v5.0
Gross Receipts
$2,248,944
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$3,769,086$3,589,173▼ $179,913
Savings and Temporary Cash Investments$130,652$118,040▼ $12,612
Accounts Receivable$45,408$60,060▲ $14,652
Cash and Non-Interest-Bearing Accounts$20,176$7,755▼ $12,421
Prepaid Expenses and Deferred Charges$3,104$1,714▼ $1,390
Inventories for Sale or Use$1,000$1,000→ $0
Total Assets$3,974,495$3,791,814▼ $182,681
Other Assets Total$5,069$14,072▲ $9,003
Liabilities
Mortgage Notes Payable Secured by Investment Property$674,139$701,523▲ $27,384
Accounts Payable and Accrued Expenses$46,654$52,041▲ $5,387
Deferred Revenue$31,790$21,692▼ $10,098
Other Liabilities$2,599$1,953▼ $646
Total Liabilities$755,182$777,209▲ $22,027
Net Assets / Fund Balance
Unrestricted Net Assets$3,184,804$3,004,634▼ $180,170
Permanently Rstr Net Assets$8,028$8,028→ $0
Temporarily Rstr Net Assets$26,481$1,943▼ $24,538
Total Net Assets Fund Balance$3,219,313$3,014,605▼ $204,708
Total Liabilities and Net Assets / Fund Balance$3,974,495$3,791,814▼ $182,681

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,283,944$2,055,722$5,339,666
Equipment$76,987$570,490$647,477
Leasehold Improvements$105,087$141,358$246,445
Land$123,155-$123,155

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$9,951-▲ $20-$9,971
2013$9,927-▲ $24-$9,951
2012$9,885-▲ $42-$9,927
2011$9,804-▲ $81-$9,885
2010$9,612-▲ $192-$9,804
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Noel BrandefurPresident/CEOFT$68,663$13,029$81,692
Jessica FernandezBranch ExecutiveFT$56,088$8,710$64,798
Revenue and Support

Revenue Composition

Contributions and Grants
$442,705
Program Service Revenue
$1,799,755
Investment Income
$2,319
Other Revenue
$-1,731
All Other Contributions
$285,139
Change in Net Assets
$-204,708

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,934,583
Revenue Not Reported on Financial Statements
$308,465
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$308,465
Total Revenue per Audited Statements
$1,934,583
Total Revenue per Form 990
$2,243,048
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,389,343
Other Expenses$749,948
Grants and Similar Amounts Paid$308,465
Total Fundraising Expense$109,519
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$848,361$131,593$26,538$1,006,492
Grants to Domestic Individuals$308,465--$308,465
Depreciation Depletion$196,830$8,201-$205,031
Occupancy$177,271$6,896-$184,167
Current Officers, Directors, Trustees, and Key Employees$84,236$21,350$60,997$166,583
Payroll Taxes$86,251$18,887$6,528$111,666
Other Employee Benefits$41,252$17,391$9,998$68,641
Office Expenses$63,027$2,390$220$65,637
Insurance$43,211$1,800-$45,011
Pension Plan Contributions$21,612$9,111$5,238$35,961
All Other Expenses$24,263$7,181-$31,444
Fees for Services Other$25,031$1,043-$26,074
Travel$12,288$1,992-$14,280
Fees for Services Accounting-$12,069-$12,069
Advertising$9,542--$9,542
Other Expenses$8,922$1,290-$8,922
Total Functional Expenses$2,090,294$247,943$109,519$2,447,756

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,447,756
Expenses per Audited Statements$2,139,291
Total Expenses per Audited Statements$2,139,291
Expenses Not Reported on Financial Statements$308,465
Other Expense Adjustments$308,465
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
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
Other Liabilities$1,953
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 october 1, 2014 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

Filer Name
Ed & Ruth Lehman Ymca
EIN
84-1129504
Phone
3037760370
Address
950 LASHLEY STREET, LONGMONT, CO 80501

Signing Officer

Name
Jessica Fernandez
Title
Branch Executive
Phone
3037760370
Signed
2015-07-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jessica Fernandez
Formed
1989
Legal Domicile
Co
Voting Board Members
14
Independent Board Members
14
Employees
188
Volunteers
1,320

Preparer

Firm
Anton Collins Mitchell Llp
Address
4999 PEARL EAST CIRCLE SUITE 300, BOULDER, CO 80301
Preparer
W F Jones Jr CPA
Phone
3034400399
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

The association's endowment earnings are available for general operations. The board may, or may not, limit the use of earnings and designate the use of income to a specific program or purpose.

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, 2014 and 2013. 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 2012.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

SCHOLARSHIPS 308,465.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

SCHOLARSHIPS 308,465.

Raw XML AppendixShowing 400 of 551 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 FOUR 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 2014 WE PROVIDED FINANCIAL ASSISTANCE TO MORE THAN 1000 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 MEND (MIND, EXERCISE, NUTRITION, DO IT) ARE EXAMPLES OF HOW WE DELIVER TRAINING, RESOURCES AND SUPPORT THAT EMPOWER OUR NEIGHBORS TO EFFECT CHANGE, BRIDGE GAPS AND OVERCOME OBSTACLES. IN 2014 WE ENGAGED MORE THAN 10,000 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 EL COMITE 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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