Boyertown Area Ymca

Nonprofit profile at a glance

EIN
232510418
IRS 990 coverage
2011–2013
Forms available
Form 990 2013
Location
Boyertown, PA, USA
Phone
6103699622
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Young Men's or Women's Associations

Official website

Reported finances

Revenue
$4,107,986
Expenses
$3,991,431
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

30 people listed

Executive titles in this filing

  • TERESA GEARY (CEO)

Highest reported compensation

  • TERESA GEARY (CEO): $106,015 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the boyertown area ymca is to provide programs which will join everyone, regardless of age, race, sex, faith, ethnicity, ability or religion, in means by which one learns to lead a healthier life, build strong family relationships, develop self-confidence, enrich one's mind, learn responsibility for the common good, and respect for one another. We offer people the opportunity to grow in spirit, mind, and body, as symbolized by the three corners of the universal ymca triangle.

What it reported doing in 2013

Child care and day camp: the boyertown area ymca serves all families living within the boyertown area school district and is the largest provider of childcare in this area. In 2013, more than 475 preschool and school-age children participated in ymca childcare each day. We provide both full-time and part-time childcare options to serve family scheduling needs and to ensure that children of all income levels can participate. The boyertown area ymca recognizes the need to deliver high quality childcare in order to help strengthen families. We realize that many families, spanning many different socioeconomic backgrounds are "at risk" and struggle with the stress of raising a family. The boyertown area ymca is committed to supporting families that are in need of assistance by providing tuition assistance for childcare services.ymca childcare programs are designed to meet the individual needs of the child and the family as a whole. We work hard to provide high quality programming by providing art, gym, music and spanish instruction by educational specialists. Our kindergarten care provides programs that compliment the school curriculum and that stimulate physical, intellectual, emotional and social growth including weekly swim time. Our school-age childcare programs provide a safe and enriching environment. Activities include indoor and outdoor games, homework supervision, arts and crafts, swimming and field trips.currently we have 188 pre-school children that attend one of our three child development centers. In 2013, a total of 20 preschoolers received $15,024 in assistance. We also have 245 school-age children attending one of our 7 school-age childcare sites. To help defray the costs of childcare, a total of 7 school-age children received $1,839 in 2013.the boyertown area ymca day camp programs are structured to help younsters learn the value of cooperation and gain confidence to challenge them to achieve positive personal growth. We offer a valuable alternative to children staying home alone during the summer months. In 2013, we had 490 campers registered in our summer camp programs averaging 265 pre-school, school-age and teen campers per day. We recognize that the cost of the summer care can become overbearing so we offer tuition assistace to families in need. In 2013 $3,606 was awarded to 16 campers to attend our summer camp programs.

Operating model

Revenue model
Earned-program. 91% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. The filing does not identify recipients for some grant dollars and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 65
  • Accountability: 100
  • Sustainability: 32
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.8%; rating input score 86
  • Program expense ratio: 87.7%; rating input score 88
  • Fundraising efficiency: $1.45 raised per $1 spent on fundraising; rating input score 4; 4th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 14th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Scored; rating input score 0
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 65th percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 2.8%; rating input score 50; 50th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 2.7%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -1.1% per year; rating input score 0; 26th percentile among comparable filings
  • Asset growth: -76.3% per year; rating input score 0; 0th percentile among comparable filings

Details

  • Where the money goes: 85.8% of revenue deployed · 87.7% of spending went to programs
  • Governance: 29 of 29 board members independent · 8 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $3.5M in reported program spending
  • Leadership: top reported pay $106K · 30 people listed
  • Consistency: 31 of 32 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 3 filing years from 2011 to 2013
  • 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 — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Financial Efficiency: Fundraising efficiency scored 4/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • Review — Sustainability: Operating margin scored 50/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.