Civic Intelligence

Young Mens Christian Association of Snohomish County

990 • Fiscal year 2013 • EIN 91-0565561

Jan 01, 2013 to Dec 31, 2013 • Filed on Aug 14, 2014

Organization ProfileWWW.YMCA-SNOCO.ORG

View Organization Page

2720 Rockefeller Avenue98201-3523

(425) 258-9211

Siviq Scores

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

Liabilities / Assets

57th percentile

0.37x

Higher debt load relative to assets than 57% of similar nonprofits.

2013 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2013

Liabilities / Revenue

69th percentile

0.72x

Higher debt load relative to revenue than 69% of similar nonprofits.

2013 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2013

Net Margin

50th percentile

3.8%

Higher net margin than 50% of similar nonprofits.

2013 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2013

Top Officer Pay

51st percentile

$246,736

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 1.1% of source-year revenue.

2013 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2013

Asset Growth

41st percentile

2.6%

Faster asset growth than 41% of similar nonprofits.

2013 filings • 501(c)3 • $25M-$50M 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

Balance Sheet
Liabilities / Assets57th percentile

Assets

Up

$44,662,946

Up $1,146,977 (+2.6%) from 2012

Net Assets

Up

$28,331,065

Up $1,324,328 (+4.9%) from 2012

Liabilities

Down

$16,331,881

Down $177,351 (-1.1%) from 2012

Revenue And Expenses
Liabilities / Revenue69th percentileNet Margin50th percentile

Revenue

$22,570,650

No earlier filing loaded for comparison.

Expenses

Up

$21,722,927

Up $1,422,612 (+7.0%) from 2012

Net Income

$847,723

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth41st percentile

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

$150M$100M$50M$0Assets 2010: $42,784,322Liabilities 2010: $16,938,085Net Assets 2010: $25,846,2372010Assets 2011: $42,217,316Liabilities 2011: $16,529,903Net Assets 2011: $25,687,4132011Assets 2012: $43,515,969Liabilities 2012: $16,509,232Net Assets 2012: $27,006,7372012Assets 2013: $44,662,946Liabilities 2013: $16,331,881Net Assets 2013: $28,331,0652013Assets 2014: $48,361,482Liabilities 2014: $14,767,378Net Assets 2014: $33,594,1042014Assets 2015: $58,031,097Liabilities 2015: $14,691,751Net Assets 2015: $43,339,3462015Assets 2016: $66,682,280Liabilities 2016: $21,231,256Net Assets 2016: $45,451,0242016Assets 2017: $69,146,177Liabilities 2017: $20,241,646Net Assets 2017: $48,904,5312017Assets 2018: $73,611,180Liabilities 2018: $24,492,802Net Assets 2018: $49,118,3782018Assets 2019: $89,073,896Liabilities 2019: $53,133,964Net Assets 2019: $35,939,9322019Assets 2020: $90,277,747Liabilities 2020: $53,039,481Net Assets 2020: $37,238,2662020Assets 2021: $91,284,257Liabilities 2021: $53,292,286Net Assets 2021: $37,991,9712021Assets 2022: $85,319,614Liabilities 2022: $47,555,010Net Assets 2022: $37,764,6042022Assets 2023: $87,598,701Liabilities 2023: $46,946,342Net Assets 2023: $40,652,3592023Assets 2024: $101,998,581Liabilities 2024: $52,109,448Net Assets 2024: $49,889,1332024

Highlighted filing

2013

Assets$44,662,946
Liabilities$16,331,881
Net Assets$28,331,065
Open 2013 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$60M$40M$20M$0-$20MExpenses 2010: $19,574,6262010Expenses 2011: $20,230,1162011Expenses 2012: $20,300,3152012Revenue 2013: $22,570,650Expenses 2013: $21,722,927Net Income 2013: $847,7232013Revenue 2014: $26,463,386Expenses 2014: $21,393,597Net Income 2014: $5,069,7892014Revenue 2015: $32,869,419Expenses 2015: $23,128,730Net Income 2015: $9,740,6892015Revenue 2016: $26,969,240Expenses 2016: $25,245,923Net Income 2016: $1,723,3172016Revenue 2017: $29,742,479Expenses 2017: $26,359,154Net Income 2017: $3,383,3252017Revenue 2018: $33,570,606Expenses 2018: $32,796,478Net Income 2018: $774,1282018Revenue 2019: $35,843,368Expenses 2019: $49,023,402Net Income 2019: -$13,180,0342019Revenue 2020: $23,664,639Expenses 2020: $22,602,584Net Income 2020: $1,062,0552020Revenue 2021: $24,315,628Expenses 2021: $24,440,938Net Income 2021: -$125,3102021Revenue 2022: $31,438,902Expenses 2022: $31,541,563Net Income 2022: -$102,6612022Revenue 2023: $38,566,956Expenses 2023: $35,918,901Net Income 2023: $2,648,0552023Revenue 2024: $47,895,768Expenses 2024: $38,872,346Net Income 2024: $9,023,4222024

Highlighted filing

2013

Revenue$22,570,650
Expenses$21,722,927
Net Income$847,723
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Aug 14, 2014
Return Version
2013v3.0
Gross Receipts
$24,528,973
Mission and Program Overview

Mission

Mission:the ymca of snohomish county seeks to inspire, nurture, and strengthen culturally vibrant communities through youth development, healthy living, and social responsibility.vision for impact:the communities we serve are inspired to be spiritually, mentally and physically healthy. People are joyful, hopeful and have fun with others. Youth are optimistic and have a vibrant vision of their future. Individuals are more connected and work hand in hand with each other to build and sustain a thriving community.

For youth development, for healthy living, for social responsibility

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$31,220,638$29,959,501▼ $1,261,137
Cash and Non-Interest-Bearing Accounts$6,462,948$6,638,312▲ $175,364
Investments in Publicly Traded Securities$1,154,135$1,873,913▲ $719,778
Savings and Temporary Cash Investments$1,312,450$1,290,385▼ $22,065
Pledges and Grants Receivable$32,694$992,632▲ $959,938
Accounts Receivable$44,128$403,719▲ $359,591
Prepaid Expenses and Deferred Charges$190,137$267,771▲ $77,634
Inventories for Sale or Use$2,536$2,235▼ $301
Total Assets$43,515,969$44,662,946▲ $1,146,977
Other Assets Total$3,096,303$3,234,478▲ $138,175
Liabilities
Tax Exempt Bond Liabilities$13,235,000$12,390,000▼ $845,000
Other Liabilities$1,808,683$2,101,196▲ $292,513
Accounts Payable and Accrued Expenses$1,071,660$1,382,695▲ $311,035
Deferred Revenue$393,889$457,990▲ $64,101
Total Liabilities$16,509,232$16,331,881▼ $177,351
Net Assets / Fund Balance
Unrestricted Net Assets$23,975,042$23,760,881▼ $214,161
Temporarily Rstr Net Assets$1,642,910$2,862,254▲ $1,219,344
Permanently Rstr Net Assets$1,388,785$1,707,930▲ $319,145
Total Net Assets Fund Balance$27,006,737$28,331,065▲ $1,324,328
Total Liabilities and Net Assets / Fund Balance$43,515,969$44,662,946▲ $1,146,977

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$23,988,603$15,545,976$39,534,579
Land$4,990,529-$4,990,529
Equipment$976,573$3,306,561$4,283,134
Leasehold Improvements$3,796$18,975$22,771
Other Assets Org$209,572--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$1,406,894$323,515▲ $187,282$43,780$1,873,911
2012$1,240,479$45,032▲ $160,365$38,982$1,406,894
2011$1,301,259$10,919▼ $18,872$52,827$1,240,479
2010$1,103,064$79,486▲ $154,972$36,263$1,301,259
2009$843,085$58,170▲ $239,233$37,424$1,103,064
Compensation and Service Providers
Top Officer Pay51st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Scott WashburnPresident/CEOFT$214,837$31,899$246,736
Theodore WentaVP OperationsFT$122,683$20,536$143,219
C Scott SadlerVP/chief Development OfficerFT$110,690$19,058$129,748
Martin CrossMukilteo Executive DirectorFT$106,760$18,573$125,333
Susan CournoyerVP/chief Financial OfficerFT$105,711$18,444$124,155
Patsy CudabackMonroe Executive DirectorFT$102,931$18,101$121,032

Board Members and Trustees

NameTitle
Leslie LauerChair
C Fredrick SafstromFormer Chair
John HaskellFormer Chair
Michael ZubovicFormer Chair
Dr Gary CohnVice Chair
Matthew ReinhardVice Chair
Darren RedickTrustee
David BrooksTrustee
Dawn OllarTrustee
Donald WhitfieldTrustee
Eric LucasTrustee
Jean HernandezTrustee
Jerry GoodwinTrustee
John MohrTrustee
Joyce EleanorTrustee
Judy BakerTrustee
Ken KettlerTrustee
Mark ManteiTrustee
Monti AckermanTrustee
Norm WalkerTrustee
Paul PitreTrustee
Phyllis Turner-brimTrustee
Robert DoblerTrustee
Roy ChandlerTrustee
Scott ForslundTrustee
Brian EvansAssistant Treasurer
Thomas BraatenPast Secretary
Brenda BaltruschSecretary
Tracy CummingTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
National Maintenance Contractors LLCJanitorial Service-$244,155
New Chapter CleaningJanitorial Service-$156,457
Revenue and Support

Revenue Composition

Contributions and Grants
$3,780,170
Program Service Revenue
$18,579,655
Investment Income
$77,943
Other Revenue
$132,882
All Other Contributions
$3,208,326
Change in Net Assets
$847,723

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
Yes

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table412$114,701Cost/selling Price
Other Non Cash Contri Table1$62,600Cost/selling Price
Other Non Cash Contri Table81$19,105Cost/selling Price
Securities Publicly Traded3$10,244Fair Market Value (FMV)
Food Inventory32$5,747Cost/selling Price
Other Non Cash Contri Table6$500Cost/selling Price
Total Noncash Contributions535$212,897-

Audited Revenue Reconciliation

Revenue per Audited Statements
$22,578,342
Revenue Not Reported on Financial Statements
$-7,692
Revenue Not Reported on Form 990
$-1,660,051
Other Revenue Adjustments
$-7,692
Total Revenue per Audited Statements
$20,918,291
Total Revenue per Form 990
$22,570,650
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$11,427,707
Other Expenses$8,176,515
Grants and Similar Amounts Paid$2,118,705
Total Fundraising Expense$346,062
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$8,006,853$732,305$200,899$8,940,057
Grants to Domestic Individuals$2,112,272--$2,112,272
Depreciation Depletion$1,693,096--$1,693,096
Office Expenses$1,218,838$18,414$31,449$1,268,701
Occupancy$1,202,250$350$90$1,202,690
Payroll Taxes$788,980$85,330$17,527$891,837
Pension Plan Contributions$449,356$81,122$24,108$554,586
Other Employee Benefits$440,728$75,233$11,156$527,117
Current Officers, Directors, Trustees, and Key Employees$100,253$413,857-$514,110
Advertising$337,552$26,211$1,774$365,537
Interest$288,020$1,233-$289,253
Fees for Services Other$133,878$104,346$32,010$270,234
Insurance$224,972$10,140-$235,112
Conferences and Meetings$101,529$104,756$9,174$215,459
Payments to Affiliates$189,170--$189,170
Information Technology$17,958$153,233$4,148$175,339
Other Expenses$64,515$22,990$8,009$64,515
Travel$38,993$13,542$1,647$54,182
All Other Expenses$52,045--$52,045
Fees for Services Accounting-$34,008-$34,008
Fees for Services Lobbying-$7,648-$7,648
Grants to Domestic Orgs$6,433--$6,433
Fees for Services Legal-$4,569-$4,569
Total Functional Expenses$19,346,374$2,030,491$346,062$21,722,927

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$21,722,927
Total Expenses per Audited Statements$19,593,963
Expenses per Audited Statements$19,563,605
Expenses Not Reported on Financial Statements$2,159,322
Other Expense Adjustments$2,159,322
Expenses Not Reported on Form 990$30,358
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$191,363
Fundraising Gross Income$119,795
Gaming Gross Income$11,700
Gaming Direct Expenses$4,789
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$66,910$64,491$57,557$6,934
Event 2$48,350$40,600$67,971$-27,371
Total Events$183,308$119,795$191,363$-71,568
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Split Interest Trust Obligations$1,367,724
Refundable Capital Advances$353,386
Interest Rate Swap Agreement$298,246
Lease Payable$81,840

Bond Issues

BondIssuerIssuedIssue PricePurpose
A91-18747302006-12-01$17,345,000Refunded series 1994 and 1995 bonds - facility construction/expansion

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$17,345,000-$4,955,000$212,997

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
Yes
Corrective action procedures
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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 A, Line 1

“Ymca board of trustees delegates to the executive committee authority to hold, purchase, imporove, manage, control, transfer, exchange and dispose of personal property of ymca of snohomish county and the discretion to make financial decisions which are not expressly reserved to the board of trustees.”

Form 990, Part VI, Section B, Line 11

“The audit committee reviews the final draft of form 990 prepared by public tax accountants. Once the audit committee reviews and approves the form 990, the return is distributed to the entire board of trustees prior to the filing deadline date.”

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

“Annually the board of trustees and all management staff complete a conflict of interest questionnaire. The president shall submit a confidential report to the executive committee concerning any interest of trustees, officers, volunteers, or employees together with his/her actions concerning the same. The president will administer this policy and any disputed action of the president with respect to conflict of interest matters shall be resolved by the executive committee.”

Form 990, Part VI, Section B, Line 15

“The executive committee of the board of trustees annually conducts an independent review of the total compensation of the chief executive officer, vp of operations, and chief financial officer. The review includes a determination about the reasonableness of the compensation in light of what is paid to similarly situated executives at other organizations, both for-profit and not-for-profit. The most recent compensation review was performed during august of 2013.”

Form 990, Part VI, Section C, Line 19

“Ymca of snohomish county makes its financial statements, governing documents, and conflict of interest policy available to the public upon request. Financial statements, governing documents, and the conflict of interest policy are emailed, mailed, or delivered to the requestor based on their preferred method of delivery.”

Filing and Contact Details

Filer

EIN
91-0565561
Phone
4252589211

Signing Officer

Name
Scott Washburn
Title
President & CEO
Phone
4252589211
Signed
2014-08-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Washburn
Formed
1901
Legal Domicile
Wa
Voting Board Members
27
Independent Board Members
26
Employees
962
Volunteers
1,935

Preparer

Preparer
Kathryn J Ong
Phone
4254544919
Supplemental Narrative

Additional Explanations

FORM 990, PART I, LINE 6:

“In 2013, 1,935 volunteers provided valuable assistance with policies, programs and activities, donating a total of 53,485 hours of service to the ymca. From the very beginning of the ymca of snohomish county in 1901, volunteers have served as the heart of the organization. Each ymca branch is governed by a volunteer board and overseen by the board of trustees. In addition, branches have program committees and engage volunteers as sports coaches, mentors, teen program volunteers, fitness instructors, and in many other functions. Volunteer statistics are determined manually, from fifty exempt staff's compilations.”

FORM 990, PART XI, LINE 9:

“Change in value of split-interest agreements 81,205. Change in value of swap agreement 147,015. Endowment allocation 119,000.”

Financial Statement Notes

PART V, LINE 4:

“Ymca of snohomish county uses their endowment income to provide funding for individuals to participate in child care, teen, and mentoring programs that contribute to youth development.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Change in value of split-interest agreements 81,205. Change in value of swap agreement 147,015. Financial assistance -2,107,272. Special community event expense -52,050. Endowment allocation 119,000.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Cogs reported on form 990, part viii, line 10b -8,570. Gain on sale of land & equipment 878.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Cogs reported on form 990, part viii, line 10b 8,570. Gain on sale of land & equipment -878.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Financial assistance 2,107,272. Special community event expense 52,050.”

Raw XML AppendixShowing 400 of 1,048 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/Form990PartVIISectionAGrp/TitleTxt0CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE CHAIR
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IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5ASSISTANT TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt6PAST SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt7PRESIDENT/CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt15TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt16FORMER CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt17TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt18TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt19TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt20TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt21TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt22TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt23TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt24TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt28TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt30VP OPERATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt31VP/CHIEF FINANCIAL OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt32VP/CHIEF DEVELOPMENT OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt33MUKILTEO EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt34MONROE EXECUTIVE DIRECTOR
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Document Assets

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Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$44,662,946
Liabilities
$16,331,881
Net assets
$28,331,065
Revenue
$22,570,650
Expenses
$21,722,927
Net income
$847,723
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$102$52.1$49.9$47.9$38.9$9.02
2023Detailed filing. Detailed filing data is available for this year.$87.6$46.9$40.7$38.6$35.9$2.65
2022Detailed filing. Detailed filing data is available for this year.$85.3$47.6$37.8$31.4$31.5$0.10
2021Detailed filing. Detailed filing data is available for this year.$91.3$53.3$38.0$24.3$24.4$0.13
2020Detailed filing. Detailed filing data is available for this year.$90.3$53.0$37.2$23.7$22.6$1.06
2019Detailed filing. Detailed filing data is available for this year.$89.1$53.1$35.9$35.8$49.0$13.2
2018Detailed filing. Detailed filing data is available for this year.$73.6$24.5$49.1$33.6$32.8$0.77
2017Detailed filing. Detailed filing data is available for this year.$69.1$20.2$48.9$29.7$26.4$3.38
2016Detailed filing. Detailed filing data is available for this year.$66.7$21.2$45.5$27.0$25.2$1.72
2015Detailed filing. Detailed filing data is available for this year.$58.0$14.7$43.3$32.9$23.1$9.74
2014Detailed filing. Detailed filing data is available for this year.$48.4$14.8$33.6$26.5$21.4$5.07
2013Detailed filing. Detailed filing data is available for this year.$44.7$16.3$28.3$22.6$21.7$0.85
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$43.5$16.5$27.0$20.3
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$42.2$16.5$25.7$20.2
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$42.8$16.9$25.8$19.6