The Shelby Y Community Center

Nonprofit profile at a glance

EIN
340792928
IRS 990 coverage
2010–2020
Forms available
Form 990 2020
Location
Shelby, OH, USA
Phone
4193471312
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Young Men's or Women's Associations

Official website

Reported finances

Revenue
$467,661
Expenses
$504,751
Assets
$849,046
Liabilities
$20,888

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

11 people listed

Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Building a community where all people especially, the young, are encouraged to develop their fullest potential in spirit, mind and body. The y makes accessible the support and opportunities that empower people and communities to learn, grow and thrive.

What it reported doing in 2020

The y is, and always will be, dedicated to building healthy, confident, connected and secure children, adults, families and community. Every day our impact is felt when an individual makes a healthy choice, when a mentor inspires a child & when a community comes together for the common good. Our ymca is committed to nurturing the potential of every child and teen with a focus on youth development. We believe all kids have great potential & deserve the opportunity to discover who they are and what they can achieve. That's why we help young people cultivate the values, skills and relationships that lead to positive behaviors, better health and educational achievement. Our ymca programs, such as after school, swim team, swim lessons, drowning prevention, dance, youth sports programs, fun nights, gymnastics team, child watch, & healthy kids day, offer a range of experiences that enrich social-emotional, cognitive and physical growth.

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 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. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 86
  • Accountability: 95
  • Sustainability: 35
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.7%; rating input score 90
  • Program expense ratio: 83.1%; rating input score 83
  • Fundraising efficiency: $42.71 raised per $1 spent on fundraising; rating input score 70; 70th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 19th 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: 7 of 8 controls in place; rating input score 88
    • 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: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -7.9%; rating input score 23; 23rd percentile among comparable filings
  • Total-asset coverage ratio: 1.68; rating input score 48; 48th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 49; 49th percentile among comparable filings
  • Officer compensation ratio: 5.1%; rating input score 39; 39th percentile among comparable filings

Growth

  • Program expense growth: -0% per year; rating input score 0; 46th percentile among comparable filings
  • Revenue growth: -2.2% per year; rating input score 0; 26th percentile among comparable filings
  • Asset growth: 3.5% per year; rating input score 100; 43rd percentile among comparable filings

Details

  • Where the money goes: 89.7% of revenue deployed · 83.1% of spending went to programs
  • Governance: 9 of 9 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $419K in reported program spending
  • Leadership: top reported pay $26K · 11 people listed
  • Consistency: 29 of 30 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 11 filing years from 2010 to 2020
  • 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.

Key Signals

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

  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 23/100.
  • Review — Accountability: Governance controls: Audit committee oversight not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 48/100.
  • Moderate — Sustainability: Officer compensation ratio scored 39/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 49/100.