Altavista Area YMCA Inc
Nonprofit profile at a glance
- EIN
- 540895639
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024
- Location
- Altavista, VA, USA
- Phone
- 4343699622
- Rating
- 86
- Verdict
- STRONG
- Rating confidence
- Standard
- Sector
- Young Men's or Women's Associations
- Affiliation
- Christianity
Reported finances
- Revenue
- $6,031,131
- Expenses
- $5,627,152
- Assets
- $18,000,021
- Liabilities
- $588,856
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
19 people listed
Executive titles in this filing
- JAMIE GILLESPIE (VICE PRESIDENT)
- Shawn Stone (President)
- Maria McCracken (Chief Executive Officer)
Highest reported compensation
- Maria McCracken (Chief Executive Officer): $110,971 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The Altavista Area YMCA is a charitable community service organization that includes men. women, and children of all ages, abilities, income, races, and religions. The YMCA is dedicated to building strong kids, strong families, and strong communities by putting Christian principles into practice through programs that promote healthy lifestyles, strong values, leadership development and community interaction. All persons are welcome at the YMCA, regardless of their ability to pay. This YMCA was founded and is led by volunteers from the community; volunteers also serve as mentors, coaches, program leaders, instructors, and more in fulfilling the mission of the YMCA.
What it reported doing in 2024
YMCA Child Care Services (Approx. 550 children) - The child care programs offered by the YMCA provide an important service to the working parents in the Altavista community who need an affordable, professional, caring, and educational environment for their children. As families struggle with work/life balance issues, the child care programs are an important part of the YMCA's mission to strengthen families and promote healthy relationships.
Operating model
- Revenue model
- Other-operating. 69% of the money available for current operations came from other operating revenue.
- Distribution model
- Direct operator. The filing allocates 98% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 79
- Transparency & Controls: 94
- Accountability: 90
- Sustainability: 66
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 85.9%; rating input score 86
- Program expense ratio: 87.8%; rating input score 88
- Fundraising efficiency: $5.69 raised per $1 spent on fundraising; rating input score 20; 20th percentile among comparable filings
Transparency & Controls
- Consistency checks: 92.9%; rating input score 93; 13th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 6 of 8 controls in place; rating input score 75
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 6.7%; rating input score 55; 55th percentile among comparable filings
- Total-asset coverage ratio: 3.2; rating input score 75; 75th percentile among comparable filings
- Liabilities to assets ratio: 0.03; rating input score 75; 75th percentile among comparable filings
- Officer compensation ratio: 2%; rating input score 76; 76th percentile among comparable filings
Growth
- Program expense growth: 6.9% per year; rating input score 100; 50th percentile among comparable filings
- Revenue growth: 6.3% per year; rating input score 100; 50th percentile among comparable filings
- Asset growth: 5.4% per year; rating input score 100; 37th percentile among comparable filings
Details
- Where the money goes: 85.9% of revenue deployed · 87.8% of spending went to programs
- Governance: 18 of 18 board members independent · 6 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $4.9M in reported program spending
- Leadership: top reported pay $111K · 19 people listed
- Consistency: 30 of 31 current checks pass · 1 finding to review
- Schedules: 4 filed schedules · includes major donors
- Filing history: 16 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Fundraising efficiency scored 20/100.
- Review — Accountability: Governance controls: 2 of 8 not reported.
- Review — Sustainability: Operating margin scored 55/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.