Civic Intelligence

Maui Family Young Men'S Christian Association

990 • Fiscal year 2015 • EIN 99-0105206

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

250 Kanaloa AveKahului, HI 96732

(808) 242-9007

Siviq Scores

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

Liabilities / Assets

26th percentile

0.03x

Higher debt load relative to assets than 26% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Liabilities / Revenue

42nd percentile

0.13x

Higher debt load relative to revenue than 42% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Net Margin

22nd percentile

-5.8%

Higher net margin than 22% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Top Officer Pay

47th percentile

$114,051

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 4.9% of source-year revenue.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Asset Growth

96th percentile

84%

Faster asset growth than 96% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Revenue Growth

29th percentile

-4.1%

Faster revenue growth than 29% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Assets

Up

$9,003,747

Up $4,112,303 (+84%) from 2014

Net Assets

Up

$8,703,178

Up $4,117,422 (+90%) from 2014

Liabilities

Down

$300,569

Down $5,119 (-1.7%) from 2014

Revenue

Down

$2,306,447

Down $98,098 (-4.1%) from 2014

Expenses

Up

$2,439,425

Up $290,863 (+14%) from 2014

Net Income

Down

-$132,978

Down $388,961 (-152%) from 2014

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

2015

Assets$9,003,747
Liabilities$300,569
Net Assets$8,703,178

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

2015

Revenue$2,306,447
Expenses$2,439,425
Net Income-$132,978
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Sep 1, 2016
Return Version
2015v2.1
Gross Receipts
$2,306,447
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$1,763,438$1,670,275▼ $93,163
Cash and Non-Interest-Bearing Accounts$1,317,947$1,569,445▲ $251,498
Savings and Temporary Cash Investments$1,210,869$1,212,617▲ $1,748
Accounts Receivable$69,983$47,158▼ $22,825
Inventories for Sale or Use$2,532$3,177▲ $645
Total Assets$9,141,844$9,003,747▼ $138,097
Other Assets Total$4,777,075$4,501,075▼ $276,000
Liabilities
Deferred Revenue$198,789$186,652▼ $12,137
Other Liabilities$106,899$110,415▲ $3,516
Accounts Payable and Accrued Expenses-$3,502-
Total Liabilities$305,688$300,569▼ $5,119
Net Assets / Fund Balance
Temporarily Rstr Net Assets$4,673,976$4,398,122▼ $275,854
Unrestricted Net Assets$3,374,886$3,516,160▲ $141,274
Permanently Rstr Net Assets$787,294$788,896▲ $1,602
Total Net Assets Fund Balance$8,836,156$8,703,178▼ $132,978
Total Liabilities and Net Assets / Fund Balance$9,141,844$9,003,747▼ $138,097

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,670,275$2,784,261$4,454,536
Other Assets Org$1,000--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$787,293-▲ $1,602-$788,895
2014$785,529-▲ $1,764-$787,293
2013$784,419-▲ $1,110-$785,529
2012$782,656-▲ $1,763-$784,419
2011$780,374-▲ $2,282-$782,656
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michael MorrisCEOFT$114,051$114,051

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$130,730
Program Service Revenue
$2,170,498
Investment Income
$5,219
Other Revenue
$0
All Other Contributions
$128,873
Change in Net Assets
$-132,978

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,306,447
Total Revenue per Audited Statements
$2,306,447
Total Revenue per Form 990
$2,306,447
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,332,601
Other Expenses$1,106,824
Total Fundraising Expense$34,641
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$873,843$180,130$22,810$1,076,783
Occupancy$494,006--$494,006
Depreciation Depletion-$160,460-$160,460
Payroll Taxes$105,825$20,973$1,745$128,543
Other Employee Benefits$85,425$37,563$4,287$127,275
Fees for Services Other$69,967--$69,967
Insurance$45,682$2,404-$48,086
Payments to Affiliates$37,072$3,572-$40,644
Other Expenses$13,462$709$5,799$14,171
Travel$9,494$4,599-$14,093
Fees for Services Accounting-$11,458-$11,458
Conferences and Meetings$3,298$2,881-$6,179
Office Expenses$2,305$1,494-$3,799
All Other Expenses-$2,014-$2,014
Total Functional Expenses$1,914,566$490,218$34,641$2,439,425

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,439,425
Total Expenses per Audited Statements$2,439,425
Total Expenses per Form 990$2,439,425
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$54,514
Payroll and Payroll Tax Payable$47,610
Gift Certificates Outstanding$5,203
Accrued Program Credits$3,088
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 secretary 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 governing documents are made available to the public.

Filing and Contact Details

Filer

Filer Name
Maui Family Ymca
EIN
99-0105206
Address
250 KANALOA AVE, KAHULUI, HI 96732

Signing Officer

Name
Dan Goodfellow
Title
Chairman
Signed
2016-09-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dan Goodfellow
Formed
1961
Legal Domicile
Hi
Voting Board Members
15
Independent Board Members
15
Employees
256
Volunteers
125

Preparer

Firm
Levin and Co Llp
Address
33 LONO AVE STE 450, KAHULUI, HI 96732-1636
Preparer
Leizl M Tabon CPA
Phone
8082701070
Supplemental Narrative

Additional Explanations

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

Scholarship grants - to provide assistance for those members unable to pay fees included in overhead. Administrative overhead allocated to programs 46,381

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IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0960765
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Document Assets

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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
2015Detailed filing. Detailed filing data is available for this year.$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