Boston Young Mens Christian Union
Nonprofit profile at a glance
- EIN
- 042103920
- IRS 990 coverage
- 2010–2010
- Forms available
- Form 990 2010
- Location
- Boston, MA, USA
- Phone
- 6174821122
- Rating confidence
- Limited
- Sector
- Young Men's or Women's Associations
- Affiliation
- Christianity
Reported finances
- Revenue
- $241,965
- Expenses
- $926,673
- Assets
- $13,635,858
- Liabilities
- $11,108,529
Source: IRS Form 990. Selected filing: tax year 2010. Amounts in USD.
Leadership & pay
10 people listed
Source: IRS Form 990. Selected filing: tax year 2010. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The aim of the bymc union has since 1874 been to furnish people of boston and vicinity a place of pleasant environment, where the influences are beneficial and elevating; to provide them opportunities for self-improvement and healthful recreation, at little or no expense; and to give opportunities for doing good, by engaging in charitable and benevolent work.
What it reported doing in 2010
Provide gymnasium memberships to individuals in the greater boston area.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
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: NotEnoughData
- Transparency & Controls: 100
- Accountability: 76
- Sustainability: 38
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 59th 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: 3 of 7 controls in place; rating input score 43
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- 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: Pass
Sustainability
- Operating margin: -283%; rating input score 0; 0th percentile among comparable filings
- Total-asset coverage ratio: 14.71; rating input score 93; 93rd percentile among comparable filings
- Liabilities to assets ratio: 0.81; rating input score 12; 12th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 75; 75th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 10 of 10 board members independent · 3 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $739K in reported program spending
- Leadership: top reported pay $0 · 10 people listed
- Consistency: 22 of 22 current checks pass
- Schedules: 3 filed schedules
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- Moderate — Accountability: Governance controls: 3 of 6 not reported.
- High — Sustainability: Operating margin scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 12/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.