Auglaize-Mercer Counties YMCA

Nonprofit profile at a glance

EIN
341371829
IRS 990 coverage
2010–2021
Forms available
Form 990 2021
Location
Celina, OH, USA
Phone
4195869622
Rating confidence
Limited
Sector
Young Men's or Women's Associations
Affiliation
Christianity

Official website

Reported finances

Revenue
$0
Expenses
$62,214
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

1 person listed

Source: IRS Form 990. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the ymca is to put christian principles into action through programs that build healthy spirit, mind and body for all.

What it reported doing in 2021

Childcare programs: our new bremen childcare and enrichment, infant, toddler programs offer high quality childcare activities for children from all segments of our community, ages 6 weeks to 11 years. We offer a variety of state licensed childcare programs, both full and part-time, which provide a safe and nurturing environment where youth can develop self esteem, good values and appreciation of learning and charitable service. We believe every child is a unique creation with special talents and capabliities. The ymca childcare program supports and strengthens family relationships and provides a sense of community with other families. Specific objectives of the program include: program curriculum to help children grow physically, mentally, spiritually, and socially. Planned programs for learning recreation, and fun. Creating an environment for healthy creative expression providing an environment conducive to learning. To develop respect for individuals, accepting each other and self. To help children in their understanding of manners, health, and nutrition. To engage children in new experiences and the opportunity to learn different skills. To support and strengthen the family unit.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model
Direct operator. The filing allocates 100% 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

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 90
  • Accountability: 88
  • Sustainability: 8
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: Limited
  • Total-asset coverage ratio: 0; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -5.1% per year; rating input score 0; 47th percentile among comparable filings
  • Revenue growth: -1% per year; rating input score 0; 59th percentile among comparable filings
  • Asset growth: -4.8% per year; rating input score 0; 22nd percentile among comparable filings

Details

  • Where the money goes: 100% of spending went to programs
  • Governance: 14 of 14 board members independent · 5 of 7 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $0 · 1 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 5 filed schedules
  • Filing history: 12 filing years from 2010 to 2021
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 1 filed related-organization link
  • 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 — Sustainability: Total-asset coverage ratio scored 3/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.