Civic Intelligence

Clallam County YMCA DBA Olympic Peninsula YMCA

990 • Fiscal year 2015 • EIN 91-0652924

Jan 01, 2015 to Dec 31, 2015 • Filed on Sep 09, 2016

Organization ProfileWWW.OLYMPICPENINSULAYMCA.ORG
302 South Francis StreetPort Angeles, WA 98362

(360) 452-9244

Siviq Scores

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

Liabilities / Assets

60th percentile

0.19x

Higher debt load relative to assets than 60% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

68th percentile

0.28x

Higher debt load relative to revenue than 68% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

66th percentile

9.2%

Higher net margin than 66% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2015

Asset Growth

74th percentile

11%

Faster asset growth than 74% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

66th percentile

11%

Faster revenue growth than 66% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$2,138,716

Up $210,043 (+11%) from 2014

Net Assets

Up

$1,724,348

Up $184,125 (+12%) from 2014

Liabilities

Up

$414,368

Up $25,918 (+6.7%) from 2014

Revenue And Expenses
Liabilities / Revenue68th percentileNet Margin66th percentile

Revenue

Up

$1,476,480

Up $148,665 (+11%) from 2014

Expenses

Up

$1,340,361

Up $17,263 (+1.3%) from 2014

Net Income

Up

$136,119

Up $131,402 (+2786%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth74th percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $2,507,958Liabilities 2011: $620,445Net Assets 2011: $1,887,5132011Assets 2012: $2,178,090Liabilities 2012: $432,679Net Assets 2012: $1,745,4112012Assets 2013: $1,962,802Liabilities 2013: $417,662Net Assets 2013: $1,545,1402013Assets 2014: $1,928,673Liabilities 2014: $388,450Net Assets 2014: $1,540,2232014Assets 2015: $2,138,716Liabilities 2015: $414,368Net Assets 2015: $1,724,3482015Assets 2016: $2,324,651Liabilities 2016: $912,367Net Assets 2016: $1,412,2842016Assets 2017: $2,403,552Liabilities 2017: $722,728Net Assets 2017: $1,680,8242017Assets 2018: $2,623,696Liabilities 2018: $793,680Net Assets 2018: $1,830,0162018Assets 2019: $2,183,126Liabilities 2019: $635,069Net Assets 2019: $1,548,0572019Assets 2020: $2,423,123Liabilities 2020: $741,627Net Assets 2020: $1,681,4962020Assets 2021: $3,685,217Liabilities 2021: $2,262,710Net Assets 2021: $1,422,5072021Assets 2022: $4,270,647Liabilities 2022: $2,340,661Net Assets 2022: $1,929,9862022Assets 2023: $4,111,778Liabilities 2023: $2,308,314Net Assets 2023: $1,803,4642023Assets 2024: $5,848,763Liabilities 2024: $2,252,979Net Assets 2024: $3,595,7842024

Highlighted filing

2015

Assets$2,138,716
Liabilities$414,368
Net Assets$1,724,348
Open 2015 Filing

Operations Trend

Revenue Growth66th percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $1,982,999Expenses 2011: $2,200,078Net Income 2011: -$217,0792011Expenses 2012: $2,162,4052012Revenue 2013: $1,563,907Expenses 2013: $1,753,256Net Income 2013: -$189,3492013Revenue 2014: $1,327,815Expenses 2014: $1,323,098Net Income 2014: $4,7172014Revenue 2015: $1,476,480Expenses 2015: $1,340,361Net Income 2015: $136,1192015Revenue 2016: $1,887,944Expenses 2016: $2,071,263Net Income 2016: -$183,3192016Revenue 2017: $3,320,824Expenses 2017: $3,059,726Net Income 2017: $261,0982017Revenue 2018: $3,609,833Expenses 2018: $3,447,423Net Income 2018: $162,4102018Revenue 2019: $3,728,575Expenses 2019: $4,032,682Net Income 2019: -$304,1072019Revenue 2020: $3,231,681Expenses 2020: $3,115,120Net Income 2020: $116,5612020Revenue 2021: $3,435,186Expenses 2021: $3,743,686Net Income 2021: -$308,5002021Revenue 2022: $4,948,310Expenses 2022: $4,395,262Net Income 2022: $553,0482022Revenue 2023: $4,675,671Expenses 2023: $5,113,941Net Income 2023: -$438,2702023Revenue 2024: $7,341,048Expenses 2024: $5,559,899Net Income 2024: $1,781,1492024

Highlighted filing

2015

Revenue$1,476,480
Expenses$1,340,361
Net Income$136,119
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Sep 9, 2016
Return Version
2015v2.1
Gross Receipts
$1,476,480
Mission and Program Overview

Mission

The ymca is a charitable association dedicated to building a healthy spirit, mind, and body through programs and services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,509,033$1,590,080▲ $81,047
Cash and Non-Interest-Bearing Accounts$273,851$391,650▲ $117,799
Investments Other Securities$28,894$42,555▲ $13,661
Savings and Temporary Cash Investments$35,591$35,601▲ $10
Accounts Receivable$28,175$21,584▼ $6,591
Pledges and Grants Receivable$13,739$18,538▲ $4,799
Prepaid Expenses and Deferred Charges$11,963$13,476▲ $1,513
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0--
Receivables From Officers Etc$0$0→ $0
Investments Program Related$0--
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0--
Total Assets$1,928,673$2,138,716▲ $210,043
Other Assets Total$27,427$25,232▼ $2,195
Liabilities
Mortgage Notes Payable Secured by Investment Property$324,694$359,293▲ $34,599
Accounts Payable and Accrued Expenses$35,286$29,843▼ $5,443
Other Liabilities$27,427$25,232▼ $2,195
Deferred Revenue$1,043$0▼ $1,043
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$388,450$414,368▲ $25,918
Net Assets / Fund Balance
Unrestricted Net Assets$1,445,320$1,513,992▲ $68,672
Temporarily Rstr Net Assets$94,903$210,356▲ $115,453
Permanently Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$1,540,223$1,724,348▲ $184,125
Total Liabilities and Net Assets / Fund Balance$1,928,673$2,138,716▲ $210,043

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,195,523$935,276$2,130,799
Equipment$231,874$395,591$627,465
Land$158,683-$158,683
Other Land Buildings$4,000$133,058$137,058
Leasehold Improvements$0$0$0

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$20,894$14,001▲ $120$0$35,015
2014$20,894--$0$20,894
2013$20,894--$0$20,894
2012$20,894--$0$20,894
2011$20,894--$0$20,894
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
-Executive DirectorFT$99,336$25,284$124,620

Board Members and Trustees

NameTitle
-Past President
-President
-Director
-VP Board Development
-VP Communication
-VP Membership/Facilities
-VP Program
Revenue and Support

Revenue Composition

Contributions and Grants
$521,819
Program Service Revenue
$865,877
Investment Income
$2,478
Other Revenue
$86,306
All Other Contributions
$409,535
Change in Net Assets
$136,119

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,476,202
Revenue Not Reported on Financial Statements
$278
Revenue Not Reported on Form 990
$15,479
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$1,491,681
Total Revenue per Form 990
$1,476,480
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$825,420
Other Expenses$514,941
Total Fundraising Expense$13,931
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$490,048$92,759$0$582,807
Current Officers, Directors, Trustees, and Key Employees$0$124,620$0$124,620
Office Expenses$41,494$60,766$13,931$116,191
Occupancy$24,991$59,646$0$84,637
Payroll Taxes$54,623$18,583$0$73,206
Depreciation Depletion$43,081$29,606$0$72,687
Fees for Services Other$51,278$0$0$51,278
Insurance$0$30,851$0$30,851
Interest$680$29,627$0$30,307
Travel$17,736$9,401$0$27,137
Payments to Affiliates$25,450$0$0$25,450
Pension Plan Contributions$16,715$7,701$0$24,416
Other Employee Benefits$11,689$8,682$0$20,371
Other Expenses$-956$9,808$0$8,852
Advertising$4,094$4,526$0$8,620
Fees for Services Accounting$0$8,300$0$8,300
Fees for Service Investment Mgmnt Fees$0$278$0$278
Total Functional Expenses$831,276$495,154$13,931$1,340,361

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,367,556
Total Expenses per Form 990$1,340,361
Expenses per Audited Statements$1,340,083
Expenses Not Reported on Form 990$27,473
Expenses Not Reported on Financial Statements$278
Other Expense Adjustments$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$40,467
Fundraising Direct Expenses$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Hat's Off$40,467$40,467-$40,467
Event 2-$0-$0
Total Events$40,467$40,467--
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
Loans from Officers, Directors, Trustees, and Key Employees$0--
Receivables from Disqualified Persons$0--
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Unemployment Trust Liability$25,232
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, Line 11B Review of form 990 by governing body

“The finance director & ceo review form 990 in detail with the outside cpa. The board chairman and finance committee also review form 990, sign, and present the final draft to the full board regarding any outstanding issues. A copy of form 990 is filed with y-usa and the washington secretary of state.”

Form 990, Part VI, Line 12C Conflict of interest policy

“The conflict of interest policy is reviewed and signed annually.”

Form 990, Part VI, Line 15A Process to establish compensation of top management official

“Annually, the board performs an executive director evaluation through a personnel committee which also reviews employee compensation in conjunction with the budgeting process.”

Form 990, Part VI, Line 15B Process to establish compensation of other employees

“Annually, the board performs an executive director evaluation through a personnel committee which also reviews employee compensation in conjunction with the budgeting process.”

Form 990, Part VI, Line 19 Required documents available to the public

“Public may request a copy of form 1023, form 990 and form 990-t by making written requests to the organization.”

Form 990, Part VIII, Line 2F Other Program Service Revenue

“- Total Revenue: , Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; - Total Revenue: , Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;”

Filing and Contact Details

Filer

Filer Name
Clallam County Ymca
EIN
91-0652924
Phone
3604529244
Address
302 SOUTH FRANCIS STREET, PORT ANGELES, WA 98362
Doing Business As
Olympic Peninsula Ymca

Signing Officer

Name
Len Borchers
Title
Chief Executive Officer
Signed
2016-09-09

Organization Details

Formed
1949
Legal Domicile
Wa
Voting Board Members
21
Independent Board Members
21
Employees
111
Volunteers
194
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9 Other changes in net assets or fund balances

“Rents as Reported on Form 990 T - -9454;”

Form 990, Part XII, 2C Independent Accountant

“No changes from prior year”

Financial Statement Notes

Schedule D, Part V, Line 4 Intended uses of endowment funds

“General operations.”

Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote

“The organization is exempt from federal income taxes under section 501(c)(3) of the internal revenue code and is not classified as a private foundation. Therefore, the organization had made no provision for federal income taxes in the accompanying financial statements. During the year ended december 31, 2015, the organization recorded no unrelated business income and recognized no income tax related interest or penalties. The organization accounts for tax positions in accordance with fasb accounting standards codification topic 740, income taxes. With few exceptions, the organization is subject to federal and state income tax examinations by tax authorities for the prior three years. Management has reviewed the organization's tax positions and determined there were no uncertain tax positions as of december 31, 2015.”

Schedule D, Part XI, Line 2(D) Other revenues in audited financial statements not in form 990

“Rents reported on 990-T - 18019”

Schedule D, Part XII, Line 2(D) Other expenses in audited financial statements not in form 990

“Rent Expenses Reported on 990-T - 27473”

Raw XML AppendixShowing 400 of 760 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/Desc0YOUTH DEVELOPMENT: THE OLYMPIC PENINSULA YMCA IS COMPRISED OF TWO BRANCHES, THE CLALLAM COUNTY BRANCH AND THE JEFFERSON COUNTY BRANCH. GEOGRAPHIC SERVICE AREA IS THE ENTIRETY OF THE OLYMPIC PENINSULA. BOTH BRANCHES SERVE REMOTE AND RURAL POPULATIONS. THE OLYMPIC PENINSULA YMCA PROVIDES YOUTH PROGRAMMING IN BOTH CLALLAM AND JEFFERSON BOTH ON SITE AND AT SEVERAL AREA SCHOOLS. PROGRAMS INCLUDE AFTER THE BELL, A COMPREHENSIVE AFTERSCHOOL PROGRAM THAT INCLUDES NUTRITION, ACADEMIC SUPPORT, PHYSICAL ACTIVITY AND ENRICHMENT. THE CLALLAM COUNTY YMCA BRANCH ALSO PROVIDES MULTIPLE SKILL BUILDING YOUTH SPORT OPPORTUNITIES FROM T-BALL TO BASKETBALL. IN JEFFERSON COUNTY THE YMCA IS THE ONLY LICENSED CHILDCARE CENTER SERVING SCHOOL AGE CHILDREN YEAR ROUND (AFTERSCHOOL AND FULL TIME IN THE SUMMER). THE OLYMPIC PENINSULA YMCA DELIVERS THE BUILDING FUTURES MENTORSHIP PROGRAM SERVING YOUTH IN JEFFERSON COUNTY IN 3 SCHOOL DISTRICTS. THE JEFFERSON COUNTY YMCA PROVIDES AND EXTENSIVE SUMMER MEALS AND ACTIVITIES PROGRAM THAT SERVES YOUTH THROUGHOUT THE COUNTY. BOTH BRANCHES DELIVER PROGRAMMING DESIGNED TO IMPROVE THE LIVES OF CHILDREN AND FAMILIES. HEALTHY LIVING: THE OLYMPIC PENINSULA YMCA PROVIDES A RANGE OF PROGRAMS IN THE AREA OF HEALTHY LIVING. IN ADDITION TO TRADITIONAL FITNESS PROGRAMMING, BOTH YMCA BRANCHES OFFER EXERCISE AND THRIVE, A COMPREHENSIVE POST CANCER SUPPORT AND WELLNESS PROGRAM DELIVERED IN PARTNERSHIP WITH AREA HEALTHCARE PROVIDERS. THE JEFFERSON COUNTY YMCA DELIVERS A 10 WEEK SUMMER MEALS PROGRAM SERVING YOUTH IN ALL OF JEFFERSON COUNTY. OVER 8,000 MEALS WERE SERVED DURING THE SUMMER 2014. SOCIAL RESPONSIBILITY: THE OLYMPIC PENINSULA YMCA ENGAGES IN MULTIPLE ACTIVITIES THAT SUPPORT THE LIVABILITY OF THE COMMUNITIES WE SERVE. BOTH BRANCHES PROVIDE SIGNIFICANT FINANCIAL ASSISTANCE AND SCHOLARSHIP SUPPORT TO PARTICIPANTS AND MEMBERS IN ALL ACTIVITIES. SINCE ITS INCEPTION THE YMCA HAS RESPONDED TO SOCIETY'S MOST PRESSING NEEDS BY DEVELOPING INNOVATIVE, COMMUNITY-BASED SOLUTIONS AND UNITING PEOPLE FROM ALL WALKS OF LIFE TO PARTICIPATE IN AND WORK FOR POSITIVE SOCIAL CHANGE.
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IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt2Chrstine Loewe
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt3Dave Morris
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt4Jo Johnson
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt5Jim Halberg
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt6Anita Benitez
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt7Ron Bergman
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt8Laurel Black
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt9Randy Johnson
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt10Kelly Johnson
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IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt12Brooke Nelson
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt13John Pope
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IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt16Erin Urquia
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt17Terry Ward
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IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt20Beth O'Neal
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IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt16Director
IRS990/Form990PartVIISectionAGrp/TitleTxt17Director
IRS990/Form990PartVIISectionAGrp/TitleTxt18Director
IRS990/Form990PartVIISectionAGrp/TitleTxt19Director
IRS990/Form990PartVIISectionAGrp/TitleTxt20Director
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,138,716
Liabilities
$414,368
Net assets
$1,724,348
Revenue
$1,476,480
Expenses
$1,340,361
Net income
$136,119
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.85$2.25$3.60$7.34$5.56$1.78
2023Summary only. Only limited summary data is available for this year.$4.11$2.31$1.80$4.68$5.11$0.44
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.27$2.34$1.93$4.95$4.40$0.55
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.69$2.26$1.42$3.44$3.74$0.31
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.42$0.74$1.68$3.23$3.12$0.12
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.18$0.64$1.55$3.73$4.03$0.30
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.62$0.79$1.83$3.61$3.45$0.16
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.40$0.72$1.68$3.32$3.06$0.26
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.32$0.91$1.41$1.89$2.07$0.18
2015Detailed filing. Detailed filing data is available for this year.$2.14$0.41$1.72$1.48$1.34$0.14
2014Detailed filing. Detailed filing data is available for this year.$1.93$0.39$1.54$1.33$1.32$0.00
2013Detailed filing. Detailed filing data is available for this year.$1.96$0.42$1.55$1.56$1.75$0.19
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.18$0.43$1.75$2.16
2011Summary only. Only limited summary data is available for this year.$2.51$0.62$1.89$1.98$2.20$0.22