Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
EIN 84-1688380 • 501(c)3 • Phoenix, AZ
Profile
To facilitate fundraising and financing of the acquisition & contruction of the facility
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
Score unavailable
Net margin requires both revenue and expenses on the latest valid filing.
Top Officer Pay
99th percentile
Higher top officer pay than 99% of similar nonprofits.
Asset Growth
10th percentile
Faster asset growth than 10% of similar nonprofits.
Revenue Growth
3rd percentile
Faster revenue growth than 3% of similar nonprofits.
Assets
Down$0
Down $7,627,523 (-100%) from 2013
Liabilities
Down$0
Down $3,820,609 (-100%) from 2013
Net Assets
Down$0
Down $3,806,914 (-100%) from 2013
Revenue
Down$0
Down $100 (-100%) from 2013
Expenses
Up$3,854,661
Up $3,377,535 (+708%) from 2013
Net Income
Down-$3,854,661
Down $3,377,635 (-708%) from 2013
Most recent year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.
To facilitate fundraising and financing of the acquisition & contruction of the facility
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $7,613,221 | $0 | ▼ $7,613,221 |
| Pledges and Grants Receivable | $14,302 | $0 | ▼ $14,302 |
| Cash and Non-Interest-Bearing Accounts | - | $0 | - |
| Savings and Temporary Cash Investments | - | $0 | - |
| Accounts Receivable | - | $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 | - |
| Prepaid Expenses and Deferred Charges | - | $0 | - |
| Total Assets | $7,627,523 | $0 | ▼ $7,627,523 |
| Other Assets Total | - | $0 | - |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $3,820,609 | $0 | ▼ $3,820,609 |
| Total Liabilities | $3,820,609 | $0 | ▼ $3,820,609 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $3,724,537 | $0 | ▼ $3,724,537 |
| Temporarily Rstr Net Assets | $82,377 | $0 | ▼ $82,377 |
| Total Net Assets Fund Balance | $3,806,914 | $0 | ▼ $3,806,914 |
| Total Liabilities and Net Assets / Fund Balance | $7,627,523 | $0 | ▼ $7,627,523 |
| Name | Title | Other | Total |
|---|---|---|---|
| Susan Suman | Secretary & Treasurer | $118,870 | $118,870 |
| George Diflavis Jr | Past Secretary & Treasurer | $86,379 | $86,379 |
| Name | Title |
|---|---|
| James M Reed | Chairman |
| George Scobus | Past President |
| Ralph Yohe | President |
| Paul Atwell | Vice President |
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $3,422,138 |
| Other Expenses | $432,523 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | $3,422,138 | - | - | $3,422,138 |
| Depreciation Depletion | $432,523 | - | - | $432,523 |
| Total Functional Expenses | $3,854,661 | $0 | $0 | $3,854,661 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Valley of the Sun Ymca | Phoenix, AZ | 501(c)3) | Public Support | - |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
“George scobus and george deflavis have a business relationship.”
“Employees of the valley of the sun ymca provide administrative services to the organization at no charge.”
“Articles of dissolution were filed by desert foothills ymca, in which, the organization ceased existence as of dec 17, 2014.”
“The members of the corporation are the valley of the sun young men's christian association and the foothills community foundation, inc.”
“The valley of the sun young men's christian association and the foothills community foundation, inc are responsible for electing and appointing members of the governing body.”
“At all times, the corporation shall be operated, supervised and controlled by the valley of the sun young men's christian association and the foothills community foundation, inc.”
“The 990 is prepared by an outside accounting firm and is reviewed by the audit committee and e-mailed to all board members for review prior to being filed.”
“All members are required to list in detail any conflict of interest and to sign off on an annual basis. Any governing body member having a potential or actual conflict of interest on any matter shall disclose the existence of the conflict of interest, shall not participate in discussion of that matter unless such participation is required to reach an informed decision, shall not vote on the matter, and may be requested to leave the meeting during subsequent discussion and voting. The minutes of the meeting shall reflect the disclosure and abstention. The governing body shall determine if the proposed action is fair to the assocation. In making such determinations, the governing body may require a public bidding process or competitor survey conducted by a disinterested staff member or governing board member. The results of the bidding or competitve survey may be entered in the minutes. If a bidding process or competitive survey is obtained, it shall be made available to the executive committee for review.”
“The organization's articles of incorporation, by-laws, conflict of interest policy and financial statements are made available to the public upon request. A copy of the 990 is also provided on the website for valley of the sun ymca, a related organization.”
“The desert foothills ymca and community center ("desert foothills"), a consolidated affiliate, was formed under the laws of the state of arizona in july 2005, for the purpose of facilitating the fund raising and financing of the acquisition and construction of facilities to be used by the association and the foothills community foundation. The facilities are used for the delivery of services within the carefree, cave creek and north scottsdale areas of maricopa county, arizona. Upon the completion of the construction, the facilities were turned over to the association. The dissolution of the organization was authorized on dec 17, 2014. See schedule n for additional information.”
“Provision for doubtful accounts 47,747.”
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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|---|---|---|
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| IRS990/Desc | 0 | THE FACILITIES ARE USED FOR THE DELIVERY OF SERVICES WITHIN THE CAREFREE, CAVE CREEK AND NORTH SCOTTSDALE AREAS OF MARICOPA COUNTY, ARIZONA. |
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| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt | 2 | VALLEY OF THE SUN YOUNG MEN'S CHRISTIAN ASSOCIATION |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt | 3 | VALLEY OF THE SUN YOUNG MEN'S CHRISTIAN ASSOCIATION |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt | 0 | 2014-12-17 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt | 1 | 2014-12-17 |
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| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt | 3 | 2014-12-17 |
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| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt | 3 | 350 N 1ST AVENUE |
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| IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt | 0 | EXPLANATION OF INVOLVEMENT: RALPH YOHE WAS THE PRESIDENT AND CEO FOR BOTH DESERT FOOTHILLS YMCA AND VALLEY OF THE SUN YOUNG MEN'S CHRISTIAN ASSOCIATION (VALLEY OF THE SUN YMCA) PRIOR TO THE DISSOLUTION AND WILL REMAIN THE PRESIDENT AND CEO FOR VALLEY OF THE SUN YMCA.SUSAN SUMAN WAS THE SECRETARY AND TREASURER FOR BOTH DESERT FOOTHILLS YMCA. MS. SUMAN WILL CONTINUE AS AN EMPLOYEE OF VALLEY OF THE SUN YMCA IN HER ROLE AS CHIEF FINANCIAL OFFICER. |
| IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 2E: |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE DESERT FOOTHILLS YMCA AND COMMUNITY CENTER ("DESERT FOOTHILLS"), A CONSOLIDATED AFFILIATE, WAS FORMED UNDER THE LAWS OF THE STATE OF ARIZONA IN JULY 2005, FOR THE PURPOSE OF FACILITATING THE FUND RAISING AND FINANCING OF THE ACQUISITION AND CONSTRUCTION OF FACILITIES TO BE USED BY THE ASSOCIATION AND THE FOOTHILLS COMMUNITY FOUNDATION. THE FACILITIES ARE USED FOR THE DELIVERY OF SERVICES WITHIN THE CAREFREE, CAVE CREEK AND NORTH SCOTTSDALE AREAS OF MARICOPA COUNTY, ARIZONA. UPON THE COMPLETION OF THE CONSTRUCTION, THE FACILITIES WERE TURNED OVER TO THE ASSOCIATION. THE DISSOLUTION OF THE ORGANIZATION WAS AUTHORIZED ON DEC 17, 2014. SEE SCHEDULE N FOR ADDITIONAL INFORMATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | GEORGE SCOBUS AND GEORGE DEFLAVIS HAVE A BUSINESS RELATIONSHIP. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | EMPLOYEES OF THE VALLEY OF THE SUN YMCA PROVIDE ADMINISTRATIVE SERVICES TO THE ORGANIZATION AT NO CHARGE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ARTICLES OF DISSOLUTION WERE FILED BY DESERT FOOTHILLS YMCA, IN WHICH, THE ORGANIZATION CEASED EXISTENCE AS OF DEC 17, 2014. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE MEMBERS OF THE CORPORATION ARE THE VALLEY OF THE SUN YOUNG MEN'S CHRISTIAN ASSOCIATION AND THE FOOTHILLS COMMUNITY FOUNDATION, INC. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE VALLEY OF THE SUN YOUNG MEN'S CHRISTIAN ASSOCIATION AND THE FOOTHILLS COMMUNITY FOUNDATION, INC ARE RESPONSIBLE FOR ELECTING AND APPOINTING MEMBERS OF THE GOVERNING BODY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | AT ALL TIMES, THE CORPORATION SHALL BE OPERATED, SUPERVISED AND CONTROLLED BY THE VALLEY OF THE SUN YOUNG MEN'S CHRISTIAN ASSOCIATION AND THE FOOTHILLS COMMUNITY FOUNDATION, INC. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND IS REVIEWED BY THE AUDIT COMMITTEE AND E-MAILED TO ALL BOARD MEMBERS FOR REVIEW PRIOR TO BEING FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | ALL MEMBERS ARE REQUIRED TO LIST IN DETAIL ANY CONFLICT OF INTEREST AND TO SIGN OFF ON AN ANNUAL BASIS. ANY GOVERNING BODY MEMBER HAVING A POTENTIAL OR ACTUAL CONFLICT OF INTEREST ON ANY MATTER SHALL DISCLOSE THE EXISTENCE OF THE CONFLICT OF INTEREST, SHALL NOT PARTICIPATE IN DISCUSSION OF THAT MATTER UNLESS SUCH PARTICIPATION IS REQUIRED TO REACH AN INFORMED DECISION, SHALL NOT VOTE ON THE MATTER, AND MAY BE REQUESTED TO LEAVE THE MEETING DURING SUBSEQUENT DISCUSSION AND VOTING. THE MINUTES OF THE MEETING SHALL REFLECT THE DISCLOSURE AND ABSTENTION. THE GOVERNING BODY SHALL DETERMINE IF THE PROPOSED ACTION IS FAIR TO THE ASSOCATION. IN MAKING SUCH DETERMINATIONS, THE GOVERNING BODY MAY REQUIRE A PUBLIC BIDDING PROCESS OR COMPETITOR SURVEY CONDUCTED BY A DISINTERESTED STAFF MEMBER OR GOVERNING BOARD MEMBER. THE RESULTS OF THE BIDDING OR COMPETITVE SURVEY MAY BE ENTERED IN THE MINUTES. IF A BIDDING PROCESS OR COMPETITIVE SURVEY IS OBTAINED, IT SHALL BE MADE AVAILABLE TO THE EXECUTIVE COMMITTEE FOR REVIEW. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | THE ORGANIZATION'S ARTICLES OF INCORPORATION, BY-LAWS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. A COPY OF THE 990 IS ALSO PROVIDED ON THE WEBSITE FOR VALLEY OF THE SUN YMCA, A RELATED ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | PROVISION FOR DOUBTFUL ACCOUNTS 47,747. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART III, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION A, LINE 4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | FORM 990, PART XI, LINE 9: |
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