Civic Intelligence

Maui Family Young Men'S Christian Association

990 • Fiscal year 2013 • EIN 99-0105206

Jan 01, 2013 to Dec 31, 2013 • Filed on Oct 15, 2014

250 Kanaloa Ave96732

(808) 242-9007

Siviq Scores

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

Liabilities / Assets

40th percentile

0.06x

Higher debt load relative to assets than 40% of similar nonprofits.

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

Liabilities / Revenue

53rd percentile

0.13x

Higher debt load relative to revenue than 53% of similar nonprofits.

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

Net Margin

31st percentile

-3.0%

Higher net margin than 31% of similar nonprofits.

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

Top Officer Pay

74th percentile

$102,176

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 5.0% of source-year revenue.

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

Asset Growth

14th percentile

-8.7%

Faster asset growth than 14% of similar nonprofits.

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

Revenue Growth

28th percentile

-4.9%

Faster revenue growth than 28% of similar nonprofits.

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

Assets

Down

$4,594,652

Down $435,787 (-8.7%) from 2012

Net Assets

Down

$4,329,773

Down $474,539 (-9.9%) from 2012

Liabilities

Up

$264,879

Up $38,752 (+17%) from 2012

Revenue

Down

$2,053,560

Down $106,601 (-4.9%) from 2012

Expenses

Down

$2,114,741

Down $165,758 (-7.3%) from 2012

Net Income

Up

-$61,181

Up $59,157 (+49%) from 2012

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2010: $5,406,803Liabilities 2010: $152,116Net Assets 2010: $5,254,6872010Assets 2011: $5,076,009Liabilities 2011: $151,359Net Assets 2011: $4,924,6502011Assets 2012: $5,030,439Liabilities 2012: $226,127Net Assets 2012: $4,804,3122012Assets 2013: $4,594,652Liabilities 2013: $264,879Net Assets 2013: $4,329,7732013Assets 2014: $4,891,444Liabilities 2014: $305,688Net Assets 2014: $4,585,7562014Assets 2015: $9,003,747Liabilities 2015: $300,569Net Assets 2015: $8,703,1782015Assets 2016: $9,029,823Liabilities 2016: $292,720Net Assets 2016: $8,737,1032016Assets 2017: $8,866,412Liabilities 2017: $252,269Net Assets 2017: $8,614,1432017Assets 2018: $8,526,892Liabilities 2018: $229,629Net Assets 2018: $8,297,2632018Assets 2019: $8,198,473Liabilities 2019: $189,466Net Assets 2019: $8,009,0072019Assets 2020: $7,839,017Liabilities 2020: $449,457Net Assets 2020: $7,389,5602020Assets 2021: $8,516,088Liabilities 2021: $433,311Net Assets 2021: $8,082,7772021Assets 2022: $9,015,525Liabilities 2022: $453,590Net Assets 2022: $8,561,9352022Assets 2023: $9,658,523Liabilities 2023: $336,908Net Assets 2023: $9,321,6152023Assets 2024: $13,804,416Liabilities 2024: $3,287,536Net Assets 2024: $10,516,8802024

Highlighted filing

2013

Assets$4,594,652
Liabilities$264,879
Net Assets$4,329,773

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $2,548,9542010Revenue 2011: $2,183,819Expenses 2011: $2,513,856Net Income 2011: -$330,0372011Revenue 2012: $2,160,161Expenses 2012: $2,280,499Net Income 2012: -$120,3382012Revenue 2013: $2,053,560Expenses 2013: $2,114,741Net Income 2013: -$61,1812013Revenue 2014: $2,404,545Expenses 2014: $2,148,562Net Income 2014: $255,9832014Revenue 2015: $2,306,447Expenses 2015: $2,439,425Net Income 2015: -$132,9782015Revenue 2016: $2,551,579Expenses 2016: $2,517,654Net Income 2016: $33,9252016Revenue 2017: $2,519,596Expenses 2017: $2,641,825Net Income 2017: -$122,2292017Revenue 2018: $2,576,714Expenses 2018: $2,893,594Net Income 2018: -$316,8802018Revenue 2019: $2,595,128Expenses 2019: $2,883,384Net Income 2019: -$288,2562019Revenue 2020: $1,888,504Expenses 2020: $2,507,951Net Income 2020: -$619,4472020Revenue 2021: $2,456,471Expenses 2021: $1,790,870Net Income 2021: $665,6012021Revenue 2022: $2,923,789Expenses 2022: $2,194,723Net Income 2022: $729,0662022Revenue 2023: $3,476,144Expenses 2023: $2,957,415Net Income 2023: $518,7292023Revenue 2024: $4,976,528Expenses 2024: $3,893,612Net Income 2024: $1,082,9162024

Highlighted filing

2013

Revenue$2,053,560
Expenses$2,114,741
Net Income-$61,181
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Oct 15, 2014
Return Version
2013v3.1
Gross Receipts
$2,053,560
Mission and Program Overview

Mission

To enhance the quality of life for individuals, families, and community through programs which foster moral growth and promote healthy spirits, minds, and bodies.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,920,773$1,804,740▼ $116,033
Savings and Temporary Cash Investments$1,183,814$1,184,326▲ $512
Cash and Non-Interest-Bearing Accounts$953,909$1,009,240▲ $55,331
Pledges and Grants Receivable$413,358--
Accounts Receivable$29,495$66,090▲ $36,595
Inventories for Sale or Use$3,416$3,581▲ $165
Total Assets$5,030,440$4,594,652▼ $435,788
Other Assets Total$525,675$526,675▲ $1,000
Liabilities
Deferred Revenue$121,557$159,683▲ $38,126
Other Liabilities$104,129$105,196▲ $1,067
Accounts Payable and Accrued Expenses$442--
Total Liabilities$226,128$264,879▲ $38,751
Net Assets / Fund Balance
Unrestricted Net Assets$3,207,139$3,145,447▼ $61,692
Permanently Rstr Net Assets$784,419$785,529▲ $1,110
Temporarily Rstr Net Assets$812,754$398,797▼ $413,957
Total Net Assets Fund Balance$4,804,312$4,329,773▼ $474,539
Total Liabilities and Net Assets / Fund Balance$5,030,440$4,594,652▼ $435,788

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$1,000--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$784,419-▲ $1,110-$785,529
2012$782,656-▲ $1,763-$784,419
2011$780,374-▲ $2,282-$782,656
2010$776,140$288▲ $3,946-$780,374
2009$776,140-▲ $4,290-$776,140
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michael MorrisCEOFT$102,176$102,176

Board Members and Trustees

NameTitle
Bard PetersonChairman
Ellen LoucksVice Chair
Bill FramptonDirector
Bryan MaxwellDirector
Chris MillenDirector
Christine WongDirector
Dr Arleen GarciaDirector
Iris MountcastleDirector
JOHN D'AMICODirector
Josh StoneDirector
Kim SagunDirector
Libby BehnDirector
Marada DeckerDirector
Sandra McguinnessDirector
Sarah RuppenthalDirector
Scott NunokawaDirector
Guy HaywoodSecretary
Curtis TomTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$386,730
Program Service Revenue
$1,662,755
Investment Income
$4,075
Other Revenue
$0
All Other Contributions
$120,604
Change in Net Assets
$-61,181

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,053,560
Total Revenue per Audited Statements
$2,053,560
Total Revenue per Form 990
$2,053,560
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,349,435
Other Expenses$765,306
Total Fundraising Expense$9,849
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$720,911$337,801-$1,058,712
Occupancy$214,249--$214,249
Payroll Taxes$119,596$31,712-$151,308
Depreciation Depletion-$143,815-$143,815
Other Employee Benefits$101,377$38,038-$139,415
Fees for Services Other$63,265$11,880-$75,145
Insurance$32,763$2,455-$35,218
Other Expenses$24,368$6,687$2,234$31,055
All Other Expenses$4,997$13,794-$18,791
Travel$10,036$7,499-$17,535
Fees for Services Accounting-$11,458-$11,458
Conferences and Meetings$5,222$5,199-$10,421
Office Expenses$5,097--$5,097
Total Functional Expenses$1,417,958$686,934$9,849$2,114,741

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,114,741
Total Expenses per Audited Statements$2,114,741
Total Expenses per Form 990$2,114,741
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
Accrued Vacation$55,857
Payroll and Payroll Tax Payable$43,007
Accrued Program Credits$3,375
Gift Certificates Outstanding$2,957
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
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, Page 6, Part VI, Line 2

Bank of hawaii ymca board member manager v-pres curtis tom

Form 990, Page 6, Part VI, Line 7A

The board chairman selects the board development committee which discusses the needs of the organization and potential board members that would best meet those needs. Once a potential list of members is compiled, meetings are set up to discuss their board member responsibilities. If all are in agreement the potential board member is nominated. The nominees are presented to the current board at the annual meeting and voted on. Generally the term is three years.

Form 990, Page 6, Part VI, Line 11B

Prior to signing the return the board of directors and finance committee reviews the tax return.

Form 990, Page 6, Part VI, Line 12C

The maui family ymca conflict of interest questionnaire was adopted by the board of directors to disclose any affiliations, interests, or relationships in connection with the ymca which might possibly give rise to an actual, apparent or potential conflict of interest. This document is completed by officers, directors, trustees, employees, and vendors.

Form 990, Page 6, Part VI, Line 15A

The executive committee reviews executive director's performance and salary annually.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

EIN
99-0105206

Signing Officer

Name
Bard Peterson
Title
Chair
Signed
2014-10-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael E Morris
Formed
1961
Legal Domicile
Hi
Voting Board Members
13
Independent Board Members
12
Employees
212
Volunteers
125

Preparer

Preparer
Mimi S J Hu CPA
Phone
8082701077
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Camp keanae - camp groups, and other day camps for youth, adult, and community groups. Revenue 166,498 expenses 170,723 childcare/ after school program - provide programs with a positive supervised atmosphere and trained counselors at five local schools for children whose parents work. Revenue 687,316 expenses 531,785 other programs include youth and teen activities, birthday party fees, cpr, lifeguard training, childwatch, toddler activities, martial arts and aerobic classes. Revenue 69,812 expenses 108,612 scholarship grants - to provide assistance for those members unable to pay fees included in overhead. Administrative overhead allocated to programs 123,617

Form 990, Part XI, Line 9

Loss from uncollectible pledges 413,358 the other decrease in temporarily restricted net assets results from a write off of uncollectible pledges.

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IRS990/OtherExpensesGrp/Desc3REPAIRS & MAINTENANCE
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt319812
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IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt051514
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt040288
IRS990/ProgSrvcAccomActy3Grp/Desc0AQUATICS - PROVIDE BEGINNING SWIMMING INSTRUCTION AND WATER SAFETY FOR YOUTH AND ADULTS AND SWIM CAMP.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt044416
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt065811
IRS990/ProgSrvcAccomActyOtherGrp/Desc0CAMP KEANAE - CAMP GROUPS, AND OTHER DAY CAMPS FOR YOUTH, ADULT, AND COMMUNITY GROUPS. REVENUE 166,498 EXPENSES 170,723 CHILDCARE/ AFTER SCHOOL PROGRAM - PROVIDE PROGRAMS WITH A POSITIVE SUPERVISED ATMOSPHERE AND TRAINED COUNSELORS AT FIVE LOCAL SCHOOLS FOR CHILDREN WHOSE PARENTS WORK. REVENUE 687,316 EXPENSES 531,785 OTHER PROGRAMS INCLUDE YOUTH AND TEEN ACTIVITIES, BIRTHDAY PARTY FEES, CPR, LIFEGUARD TRAINING, CHILDWATCH, TODDLER ACTIVITIES, MARTIAL ARTS AND AEROBIC CLASSES. REVENUE 69,812 EXPENSES 108,612 SCHOLARSHIP GRANTS - TO PROVIDE ASSISTANCE FOR THOSE MEMBERS UNABLE TO PAY FEES INCLUDED IN OVERHEAD. ADMINISTRATIVE OVERHEAD ALLOCATED TO PROGRAMS 123,617
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$13.8$3.29$10.5$4.98$3.89$1.08
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.66$0.34$9.32$3.48$2.96$0.52
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.02$0.45$8.56$2.92$2.19$0.73
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.52$0.43$8.08$2.46$1.79$0.67
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.84$0.45$7.39$1.89$2.51$0.62
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.20$0.19$8.01$2.60$2.88$0.29
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.53$0.23$8.30$2.58$2.89$0.32
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.87$0.25$8.61$2.52$2.64$0.12
2016Summary only. Only limited summary data is available for this year.$9.03$0.29$8.74$2.55$2.52$0.03
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.00$0.30$8.70$2.31$2.44$0.13
2014Detailed filing. Detailed filing data is available for this year.$4.89$0.31$4.59$2.40$2.15$0.26
2013Detailed filing. Detailed filing data is available for this year.$4.59$0.26$4.33$2.05$2.11$0.06
2012Summary only. Only limited summary data is available for this year.$5.03$0.23$4.80$2.16$2.28$0.12
2011Summary only. Only limited summary data is available for this year.$5.08$0.15$4.92$2.18$2.51$0.33
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.41$0.15$5.25$2.55