Baker County Ymca

Nonprofit profile at a glance

EIN
930621433
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Baker City, OR, USA
Phone
5415239622
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Affiliation
Christianity

Official website

Reported finances

Revenue
$1,233,484
Expenses
$1,134,766
Assets
$3,515,378
Liabilities
$1,411,272

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • DAVID KASSIEN (PRESIDENT)
  • ANTHONY WASHINGTON (VICE PRESIDENT)

People named in this filing

  • DAVID KASSIEN (PRESIDENT)
  • MAKAYLA PLUMBTREE (SECRETARY)
  • ANTHONY WASHINGTON (VICE PRESIDENT)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Christian principles put into pratice through programs that build healthy spirit, mind and body.

What it reported doing in 2025

Swimming poolgeneral information applicable to all programs: baker county ymca provides athletic, aquatic and other health and wellness programs for residents of all ages in baker county, Oregon, with a dedication to building a healthy spirit, mind and body for all involved as the core of the ymca movement, by putting christian principles into practice through programs that promote healthy lifestyles, strong moral values, leadership development, community interaction, and international understanding. We are a charitable community service organization that welcomes and includes men, women, and children of all ages, abilities, incomes, races, and religions, regardless of their ability to pay. Our ymca was founded and is led by volunteers from our community, including volunteers who serve as mentors, coaches, program leaders, instructors, and more.our programs are designed to help people create realistic goals for self-improvements and emphasize disease prevention through regular exercise, proper numtrition, stress management and education. Sports programs for youth, families, and adults promote teamwork, interaction, and development of social and physical skills.our "water exercise" aquatic program keeps seniors active and flexible; our "learn to swim" program helps to develop physical skills in toddlers and youth; our "open swim" program gives adults and children shared time in the pool to appriciate on another and promote intergenerational relationships; our "youth sports" programs provide an opportunity to bestow the values of caring, respect, responsibility, teamwork, and sportsmanship, in addition to teaching preschool and lifelong healthy-living habits.our services are offered at affordable fees for the community at large, with reasonable accommodations for those with special needs, and with finanical assistance available for those who cannot afford full fees.participants served: over 2,000

Operating model

Revenue model
Membership-supported. 66% of the money available for current operations came from membership dues.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 86
  • Accountability: 94
  • Sustainability: 57
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90%; rating input score 90
  • Program expense ratio: 97%; rating input score 97
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 18th 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; 64th percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • 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: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 8%; rating input score 52; 52nd percentile among comparable filings
  • Total-asset coverage ratio: 3.1; rating input score 75; 75th percentile among comparable filings
  • Liabilities to assets ratio: 0.4; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 5.2% per year; rating input score 100; 37th percentile among comparable filings
  • Revenue growth: 3.9% per year; rating input score 100; 31st percentile among comparable filings
  • Asset growth: 5.7% per year; rating input score 100; 38th percentile among comparable filings

Details

  • Where the money goes: 90% of revenue deployed · 97% of spending went to programs
  • Governance: 6 of 6 board members independent · 6 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $1.1M in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 15 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Review — Accountability: Governance controls: Audit committee oversight not reported.
  • Review — Sustainability: Operating margin scored 52/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.