The Lakota Family Ymca

Nonprofit profile at a glance

EIN
311223296
IRS 990 coverage
2012–2025
Forms available
Form 990 2025
Location
Liberty Township, OH, USA
Phone
5137793917
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$3,562,567
Expenses
$3,483,681
Assets
$7,210,225
Liabilities
$806,108

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

Leadership & pay

12 people listed

Executive titles in this filing

  • BEN DIBBLE (PRESIDENT)
  • BRAD LOVELL (VICE PRESIDENT)
  • JOSEPH AYERS (EXECUTIVE DIRECTOR)

Highest reported compensation

  • JOSEPH AYERS (EXECUTIVE DIRECTOR): $116,463 total reported compensation

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

Overview

Mission

The lakota family ymca's mission is to put christian principles into practice through programs that build healthy spirit, mind and body for all.

What it reported doing in 2025

Ymca camping and child care: revering nature and the fullness of god's bounty is a major program goal for the ymca. Ymca camping programs are educational; they promote spiritual awareness, mental development, physical well-being, social growth, and a respect for the enviroment. Through a variety of activities and the use of natual surroundings, ymca camping seeks to help participants achieve their fullest potential in spirit, mind, and body. In many instances camping programs serve as child care for parents in the summertime, allowing them to remain gainfully employed. The program is offered on a below-cost basis to parents unable to afford the full fee.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 84
  • Accountability: 74
  • Sustainability: 46
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.1%; rating input score 79
  • Program expense ratio: 80.3%; rating input score 80
  • Fundraising efficiency: $50.37 raised per $1 spent on fundraising; rating input score 80; 80th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 14th 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: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 2.2%; rating input score 34; 34th percentile among comparable filings
  • Total-asset coverage ratio: 2.07; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0.11; rating input score 46; 46th percentile among comparable filings
  • Officer compensation ratio: 3.3%; rating input score 68; 68th percentile among comparable filings

Growth

  • Program expense growth: 2.4% per year; rating input score 100; 21st percentile among comparable filings
  • Revenue growth: 2.2% per year; rating input score 100; 17th percentile among comparable filings
  • Asset growth: 1.9% per year; rating input score 100; 17th percentile among comparable filings

Details

  • Where the money goes: 79.1% of revenue deployed · 80.3% of spending went to programs
  • Governance: 11 of 11 board members independent · 3 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $2.8M in reported program spending
  • Leadership: top reported pay $116K · 12 people listed
  • Consistency: 28 of 29 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 14 filing years from 2012 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 34/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 46/100.