Nishna Valley Family Young Mens Christian Association

Nonprofit profile at a glance

EIN
420844143
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Atlantic, IA, USA
Phone
7122433934
Rating
89
Verdict
STRONG
Rating confidence
Standard
Sector
Young Men's or Women's Associations
Affiliation
Christianity

Official website

Reported finances

Revenue
$2,762,634
Expenses
$2,915,336
Assets
$5,686,344
Liabilities
$236,580

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

Leadership & pay

14 people listed

Executive titles in this filing

  • Robert Sharp (President)
  • Ruth Sears (Vice President)
  • Dan Haynes (Executive Director)

Highest reported compensation

  • Dan Haynes (Executive Director): $131,696 total reported compensation
  • Dee Sothman (Business Director): $60,496 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 for all.

What it reported doing in 2025

Youth Development: Nishna Valley Family YMCA is committed to nurturing and helping young people develop to their fullest potential. We believe that all kids deserve the opportunity to discover who they are and what they can achieve. We provide preschool learning and infant/toddler/school age childcare through our 3 programs (Jack & Jill Preschool, Ann W Wickman Child Development Center for 0-5 years, and TLC/Summer Y'ers for school aged) We serve almost 300 children in Atlantic and the surrounding communities. All 3 programs are licensed by Iowa DHHS. Our childcare is open to all families who need quality care no matter what they can afford. We also offer over 40 youth sports & programs to over 1,000 kids of all ages throughout the year. Some examples are: flag football, track, volleyball, t-ball, swimming lessons, swim team, safety around water (SAW) and Water 101 Safety. These programs give youth the opportunity to build on the 4 pillars of character: caring, honesty, respect, and responsibility. Our annual volunteer led fundraising campaign makes scholarship money available so that every child can have access to our programs.

Operating model

Revenue model
Other-operating. 82% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 99% 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: 93
  • Accountability: 100
  • Sustainability: 37
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.7%; rating input score 94
  • Program expense ratio: 84.7%; rating input score 85
  • Fundraising efficiency: $15.85 raised per $1 spent on fundraising; rating input score 52; 52nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 11th 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; 63rd percentile among comparable filings
  • Governance controls: 9 of 9 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: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -5.5%; rating input score 15; 15th percentile among comparable filings
  • Total-asset coverage ratio: 1.95; rating input score 57; 57th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 63; 63rd percentile among comparable filings
  • Officer compensation ratio: 6.6%; rating input score 47; 47th percentile among comparable filings

Growth

  • Program expense growth: 3.2% per year; rating input score 100; 25th percentile among comparable filings
  • Revenue growth: 3.5% per year; rating input score 100; 26th percentile among comparable filings
  • Asset growth: 11% per year; rating input score 100; 61st percentile among comparable filings

Details

  • Where the money goes: 93.7% of revenue deployed · 84.7% of spending went to programs
  • Governance: 12 of 12 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $2.5M in reported program spending
  • Leadership: top reported pay $132K · 14 people listed
  • Consistency: 44 of 45 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 15 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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: Fundraising efficiency scored 52/100.
  • High — Sustainability: Operating margin scored 15/100.
  • Review — Sustainability: Total-asset coverage ratio scored 57/100.
  • Review — Transparency & Controls: Foreign grants require schedule f did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 47/100.