Evansville Ymca Endowment Fund 320005010

Nonprofit profile at a glance

EIN
356015584
IRS 990 coverage
2013–2025
Forms available
Form 990 2025
Location
Evansville, IN, USA
Phone
8008300362
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$58,340
Expenses
$24,925
Assets
$1,026,316
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • DAVID MITCHELL (PRESIDENT)
  • SARA MILLER (PRESIDENT-ELECT)

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

Overview

Mission

To provide support in furtherance of the general purposes of the ymca of southwestern Indiana, inc., including the improvement of the spiritual, social and physical condition (well-being) of young men. All net income from the trust fund is to be paid to the publicly supported organization each year. In the event of a calamity, catastrophe, or emergency, the institutional trustee may invade the principal of the trust fund in such amount as the institutional trustee determines, in its sole and absolute discretion, to be necessary and proper for the benefit of the publicly supported organization. However, the trust corpus may not be used for the publicly supported organization's operating expenses or normal capital expenditures.

What it reported doing in 2025

Distribute earnings to ymca of southwestern Indiana, inc.

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 48
  • Transparency & Controls: 93
  • Accountability: 76
  • Sustainability: 77
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 52.7%; rating input score 53
  • Program expense ratio: 55.5%; rating input score 55
  • 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: 100%; rating input score 100; 81st percentile among comparable filings
  • 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: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 57.3%; rating input score 90; 90th percentile among comparable filings
  • Total-asset coverage ratio: 41.18; rating input score 91; 91st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 39%; rating input score 5; 5th percentile among comparable filings

Growth

  • Program expense growth: 12.4% per year; rating input score 100; 77th percentile among comparable filings
  • Revenue growth: -27.4% per year; rating input score 0; 15th percentile among comparable filings
  • Asset growth: 2.9% per year; rating input score 100; 53rd percentile among comparable filings

Details

  • Where the money goes: 52.7% of revenue deployed · 55.5% of spending went to programs
  • Governance: 40 of 40 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $14K in reported program spending
  • Leadership: top reported pay $10K · 5 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 9 filing years from 2013 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • 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 — Financial Efficiency: Mission deployment rate scored 53/100.
  • Review — Financial Efficiency: Program expense ratio scored 55/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 5/100.