Northern Berkshire Ymca Inc

Nonprofit profile at a glance

EIN
042105871
IRS 990 coverage
2009–2015
Forms available
Form 990 2015
Location
North Adams, MA, USA
Phone
4136636529
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Young Men's or Women's Associations

Official website

Reported finances

Revenue
$744,409
Expenses
$829,856
Assets
$0
Liabilities
$0

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

Leadership & pay

20 people listed

People named in this filing

  • BILLIE-JO SAWYER (DIRECTOR)
  • JEAN STONE (DIRECTOR)
  • PETER PINK (DIRECTOR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Strengthening the foundation of our community; with a focus on youth development, healthy living, and social responsibility.

What it reported doing in 2015

Healthy living - improving the nation's health and well-being - being healthy means more than simply being physically active. It's about maintaining a balanced spirit, mind, and body. The y is a place where everyone can work toward that balance by challenging themselves to learn a new skill or hobby, fostering connections with friends through our lifelong learning programs, or bringing your loved ones closer together through our many family-centered activities. At the y, it's not about the activity as much as it is about the benefits of living healthier.

Operating model

Revenue model
Earned-program. 66% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 98% 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 a large share of available resources goes toward mission work. Expenses are high relative to revenue and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 90
  • Accountability: 100
  • Sustainability: 16
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.1%; rating input score 73
  • Program expense ratio: 65.4%; rating input score 65
  • 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: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 7 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: -11.5%; rating input score 13; 13th 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: 0%; rating input score 85; 85th percentile among comparable filings

Growth

  • Program expense growth: -7.7% per year; rating input score 0; 15th percentile among comparable filings
  • Revenue growth: -2.1% per year; rating input score 0; 20th percentile among comparable filings
  • Asset growth: -17.4% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: 73.1% of revenue deployed · 65.4% of spending went to programs
  • Governance: 20 of 20 board members independent · 7 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $543K in reported program spending
  • Leadership: top reported pay $0 · 20 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules
  • Filing history: 6 filing years from 2009 to 2015
  • Contacts: How to reach this organization
  • 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 — Sustainability: Operating margin scored 13/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • High — Growth: Asset growth scored 0/100.