Miami County YMCA

Nonprofit profile at a glance

EIN
310537179
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Piqua, OH, USA
Phone
9377739622
Rating
80
Verdict
STRONG
Rating confidence
Standard
Sector
Young Men's or Women's Associations

Reported finances

Revenue
$5,842,188
Expenses
$4,953,966
Assets
$26,224,959
Liabilities
$811,618

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

Leadership & pay

58 people listed

Executive titles in this filing

  • Dale G Davis (Vice President/Trustee)
  • James D McMaken (Executive Director)
  • Joe W Dickerson (Immed Past President/Director)
  • Timothy M Summers (President/Director)

Highest reported compensation

  • James D McMaken (Executive Director): $203,528 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 healthy spirit, mind, and body for all.

What it reported doing in 2025

Healthy Living: The Miami County YMCA offers many programs that help members of our community live healthier lives. The Miami County YMCA Swim Lesson Academy, which enrolled 1,017 kids in 2025, is a progression of swimming lessons for children ages 6 months through 13 years of age. In addition to developing specific swimming skills and good water safety habits, the program promotes good health through regular lifetime exercise activities. In 2025, 513 individuals improved their health and wellbeing by participating in the various aquatic exercise programs that are designed to increase muscular strength and endurance, enhance cardiovascular endurance, improve flexibility, and help reduce and/or relieve chronic pain. The YMCA also provides facilities for individuals and families who swim for recreation. Encouraging healthy living is at the root of all Miami County YMCA Health Enhancement programs. YMCA Health Enhancement programs stress the value of prevention through appropriate exercise and lifestyle habits. Opportunities at the YMCA include group exercise classes, personal training programs, as well as facilities that offer exercise equipment in a safe non-threatening atmosphere. In 2025, 1,742 individuals participated in Health Enhancement programming at the Miami County YMCA. The Miami County YMCA Diabetes Education program is an 8-week educational program to help individuals with diabetes and prediabetes to better manage their disease. The program focuses on the benefits of healthy lifestyle choices in the areas of nutrition and exercise. Included in the program is a free six-month membership to the Miami County YMCA so individuals may register for wellness programs to improve their health. In addition, individuals enrolled in the program also receive free weekly personal training from a certified Personal Trainer. The program is conducted with the assistance of the local hospital, the local health department, and two volunteer nurses. In 2025, 30 individuals were referred to the Diabetes Education program by their physicians.

Operating model

Revenue model
Other-operating. 71% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 100% 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 some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 80
  • Accountability: 100
  • Sustainability: 70
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.8%; rating input score 73
  • Program expense ratio: 79.2%; rating input score 79
  • Fundraising efficiency: $7.49 raised per $1 spent on fundraising; rating input score 26; 26th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 9th percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • 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; 63rd 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: 15.2%; rating input score 66; 66th percentile among comparable filings
  • Total-asset coverage ratio: 5.29; rating input score 82; 82nd percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 67; 67th percentile among comparable filings
  • Officer compensation ratio: 4.1%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 7.5% per year; rating input score 100; 50th percentile among comparable filings
  • Revenue growth: 6.1% per year; rating input score 100; 46th percentile among comparable filings
  • Asset growth: 7.2% per year; rating input score 100; 45th percentile among comparable filings

Details

  • Where the money goes: 72.8% of revenue deployed · 79.2% of spending went to programs
  • Governance: 48 of 48 board members independent · 8 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $3.9M in reported program spending
  • Leadership: top reported pay $204K · 58 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 41 of 42 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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 26/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.