Frank P Phillips Memorial Ymca

Nonprofit profile at a glance

EIN
646025994
IRS 990 coverage
2015–2025
Forms available
Form 990 2025
Location
Columbus, MS, USA
Phone
6623287696
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Young Men's or Women's Associations
Affiliation
Christianity

Official website

Reported finances

Revenue
$1,591,508
Expenses
$1,701,872
Assets
$2,371,700
Liabilities
$180,266

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

Leadership & pay

26 people listed

Executive titles in this filing

  • PENNY BOWEN (PRESIDENT)

Highest reported compensation

  • JAMES N WOODRUFF JR (EXECUTIVE DI): $85,905 total reported compensation

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

Overview

Mission

To put christian principles into practice through programs that build a healthy spirit, mind, and body. We promote youth development, healthy living, and social responsibility.

What it reported doing in 2025

To put christian principles into practice through programs that build a healthy spirit, mind, and body for all.

Operating model

Revenue model
Earned-program. 85% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 97% 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

SUPPORTED - The filed numbers largely add up and most voting board members are independent. Fundraising costs are high for each dollar raised and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 92
  • Accountability: 95
  • Sustainability: 33
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 66.3%; rating input score 66
  • Program expense ratio: 62.2%; rating input score 62
  • Fundraising efficiency: $3.96 raised per $1 spent on fundraising; rating input score 12; 12th 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: 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: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -6.9%; rating input score 16; 16th percentile among comparable filings
  • Total-asset coverage ratio: 1.39; rating input score 53; 53rd percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 38; 38th percentile among comparable filings
  • Officer compensation ratio: 5%; rating input score 50; 50th percentile among comparable filings

Growth

  • Program expense growth: -0.4% per year; rating input score 0; 14th percentile among comparable filings
  • Revenue growth: 1.6% per year; rating input score 100; 17th percentile among comparable filings
  • Asset growth: -0.6% per year; rating input score 0; 14th percentile among comparable filings

Details

  • Where the money goes: 66.3% of revenue deployed · 62.2% of spending went to programs
  • Governance: 24 of 24 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.1M in reported program spending
  • Leadership: top reported pay $86K · 26 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 11 filing years from 2015 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 12/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Operating margin scored 16/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 53/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 38/100.
  • Review — Sustainability: Officer compensation ratio scored 50/100.