Ed & Ruth Lehman Ymca

Nonprofit profile at a glance

EIN
841129504
IRS 990 coverage
2010–2015
Forms available
Form 990 2015
Location
Longmont, CO, USA
Phone
3037760370
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Young Men's or Women's Associations
Affiliation
Christianity

Official website

Reported finances

Revenue
$1,897,892
Expenses
$2,215,579
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • NOEL BRENDEFUR (FORMER CEO)
  • CHRIS COKER (INTERIM CEO)

Highest reported compensation

  • NOEL BRENDEFUR (FORMER CEO): $96,516 total reported compensation
  • JESSICA COLLINS (BRANCH EXEC): $50,399 total reported compensation
  • CHRIS COKER (INTERIM CEO): $10,800 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The ed & ruth lehman ymca of longmont is a volunteer led public charity that includes men, women and children of all ages, abilities, incomes, races and religions. Our mission is to put christian principles into practice through programs that build healthy spirit, mind and body for all. Based on available resources, financial assistance is provided through ymca scholarships.

What it reported doing in 2015

See schedule oyouth development: the ymca is committed to nurturing the potential of every child and teen. We believe that all kids deserve the opportunity to discover who they are and what they can achieve. That's why we help young people cultivate the values, skills and relationships that lead to positive behaviors, better health and educational achievement. Our ymca programs, such as preschool, after school, summer camp, youth sports and leaders in training offer a range of experiences that enrich cognitive, social, physical and emotional growth. Through community partnerships the ymca cultivates opportunities to engage youth in self-discovery, their community and the world.critical programs and their impact include: preschool, both full and partial day: it is crucial to prepare young children so they are kindergarten ready and have the tools to succeed in school and life. Quality early childhood education can close the achievement gap, defined as the disparity in graduation rates, income and health levels that is most apparent in the latino community. State of Colorado ccap and cpp subsidies as well as grants from local and regional foundations and donor contributions help more than 50% of the children attend with financial assistance. More than 95% of children graduating from y kindergarten readiness programs are evaluated as "ready to start". We also ensure that children are educated in healthy eating and activity habits.youth sports for all: no child should be sidelined from participating in youth sports by lack of resources or accessibility. This program targets elementary-age youth attending the school district's four title i schools; 100% of participants receive financial assistance through grant and donor funding. More than 400 children participated in soccer and basketball programs and played all games in the ymca league. Children learn teamwork, sportsmanship and sport skills; their parents coach or manage teams. The program promotes inclusivity and helps build community on the sports fields.summer camp leaders in training: children transitioning to middle school find purpose and fellowship in this summer program to encourage service learning, community involvement and leadership. Independence is fostered through group directed projects; participants come from diverse backgrounds, including very low income households and foster families.

Operating model

Revenue model
Earned-program. 80% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 89% 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 94
  • Accountability: 91
  • Sustainability: 10
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 86.9%; rating input score 87
  • Fundraising efficiency: $3.95 raised per $1 spent on fundraising; rating input score 14; 14th percentile among comparable filings

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: 100%; rating input score 100; 74th percentile among comparable filings
  • 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: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -16.7%; rating input score 9; 9th 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: 7.1%; rating input score 48; 48th percentile among comparable filings

Growth

  • Program expense growth: -10.7% per year; rating input score 0; 11th percentile among comparable filings
  • Revenue growth: -4.8% per year; rating input score 0; 14th percentile among comparable filings
  • Asset growth: -21.2% per year; rating input score 0; 4th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 86.9% of spending went to programs
  • Governance: 13 of 13 board members independent · 7 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $1.9M in reported program spending
  • Leadership: top reported pay $97K · 16 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 6 filing years from 2010 to 2015
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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.

  • High — Financial Efficiency: Fundraising efficiency scored 14/100.
  • High — Sustainability: Operating margin scored 9/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 48/100.