Southern District YMCA-Camp Lincoln Inc

Nonprofit profile at a glance

EIN
043383996
IRS 990 coverage
2015–2025
Forms available
Form 990 2025, Form 990-T 2024
Location
Exeter, NH, USA
Phone
6036423361
Rating
86
Verdict
STRONG
Rating confidence
Standard
Sector
Camps

Official website

Reported finances

Revenue
$5,801,625
Expenses
$5,558,016
Assets
$9,702,178
Liabilities
$2,275,194

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

Leadership & pay

18 people listed

Highest reported compensation

  • Reid Van Keulen (COO/Director of Operations): $122,155 total reported compensation
  • Stephen C Yevich (Finance Director): $111,284 total reported compensation

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

Overview

Mission

We inspire and nurture lifelong development of youth, adults, families, and communities through programs that strengthen the spirit, mind, and body, while being welcoming and accessible to all.

What it reported doing in 2025

YMCA school age childcare - the mission of the YMCA is realized in the lives of the children we serve in our state-licensed before and after school programs where the children receive academic assistance, participate in character development, health and wellness, homework support, literacy, STEM (science, technology, engineering, and math) experiences, service learning, and social competence and conflict resolution. The Y partners with school districts to provide local, affordable care so that children learn foundational skills, develop healthy, trusting relationships and build self-reliance through the YMCA values of caring, honesty, respect, and responsibility. The YMCA offers tuition assistance for parents who cannot afford the full cost of childcare, helping to enable as many families as possible to have access to before and after school care. In addition to before and after school care, this program operates an eight-week summer camp designed to build on the progress students make during the school year, provide them with engaging, fun, educational field trips and take twice-weekly trips to Camp Lincoln.

Operating model

Revenue model
Earned-program. 91% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

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: 74
  • Transparency & Controls: 96
  • Accountability: 100
  • Sustainability: 45
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.8%; rating input score 80
  • Program expense ratio: 84.6%; rating input score 85
  • Fundraising efficiency: $3.62 raised per $1 spent on fundraising; rating input score 9; 9th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.1%; rating input score 94; 23rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 75th percentile among comparable filings
  • 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: 4.2%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 1.75; rating input score 53; 53rd percentile among comparable filings
  • Liabilities to assets ratio: 0.23; rating input score 32; 32nd percentile among comparable filings
  • Officer compensation ratio: 4.2%; rating input score 62; 62nd percentile among comparable filings

Growth

  • Program expense growth: 3.7% per year; rating input score 100; 28th percentile among comparable filings
  • Revenue growth: 4.8% per year; rating input score 100; 36th percentile among comparable filings
  • Asset growth: 1.1% per year; rating input score 100; 14th percentile among comparable filings

Details

  • Where the money goes: 79.8% of revenue deployed · 84.6% of spending went to programs
  • Governance: 13 of 13 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $4.7M in reported program spending
  • Leadership: top reported pay $122K · 18 people listed
  • Consistency: 35 of 36 current checks pass · 1 finding to review
  • Schedules: 8 filed schedules · includes major donors and grants
  • Filing history: 11 filing years from 2015 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Financial Efficiency: Fundraising efficiency scored 9/100.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • Review — Sustainability: Total-asset coverage ratio scored 53/100.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 32/100.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.