The Young Men's Christian Assoc of Columbia SC
Nonprofit profile at a glance
- EIN
- 570314423
- IRS 990 coverage
- 2010–2025
- Official website data refreshed
- Jul 2026
- Forms available
- Form 990 2025
- Location
- Lexington, SC, USA
- Phone
- 8037489622
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Standard
- Sector
- Young Men's or Women's Associations
- Affiliation
- Christianity
Reported finances
- Revenue
- $10,433,886
- Expenses
- $11,238,015
- Assets
- $21,460,939
- Liabilities
- $9,502,531
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
19 people listed
Executive titles in this filing
- JAMES M VIETTI (CEO)
Highest reported compensation
- JAMES M VIETTI (CEO): $190,486 total reported compensation
- CATHY MUFFLER (SR VP OF OPERATIONS): $149,344 total reported compensation
- SCOTT BALKCUM (VP OF OPERATIONS): $140,416 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 ymca of columbia's mission is to put christian principles into practice through programs that build healthy spirit, mind and body for all staff and volunteers include the promotion of the organization's five core values of caring, honesty, respect, responsibility, and faith as an integral part of all programming. The ymca of columbia is a fellowship of people, both members and participants, whose purpose is to enhance the lives of individuals, families, and community groups through programs we offer equitable access to all who desire to join us in achievement of this purpose without regard to age, gender, income, national origin, disability, race, creed, or religion. The metropolitan board of directors of the ymca of columbia consists of 13 individuals representing local business, governmental agencies, and a variety of professions collectively, they support the ymca's goals to enhance the lives of individuals, families, and community groups through programs
What it reported doing in 2025
Holistic development of children & youth for the first time in our nation's history, demographers project that children will live shorter lives than their parents and face a declining standard of living every day. The ymca helps young people deepen positive values, their commitment to service and their motivation to learn. Ymca programs offer a range of experience that enrich a child's cognitive, social, physical and emotional growth expenses include subsidies and direct financial assistance that enable many of our young people to participate.
Operating model
- Revenue model
- Other-operating. 92% of the money available for current operations came from other operating revenue.
- Distribution model
- Direct operator. The filing allocates 93% 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: 84
- Transparency & Controls: 79
- Accountability: 100
- Sustainability: 30
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 94.9%; rating input score 95
- Program expense ratio: 88.7%; rating input score 89
- Fundraising efficiency: $4.68 raised per $1 spent on fundraising; rating input score 12; 12th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: 1 of 6 controls in place; rating input score 17
- Compensation committee: Pass
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 76th 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; 64th 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: -7.7%; rating input score 8; 8th percentile among comparable filings
- Total-asset coverage ratio: 1.91; rating input score 51; 51st percentile among comparable filings
- Liabilities to assets ratio: 0.44; rating input score 30; 30th percentile among comparable filings
- Officer compensation ratio: 4.3%; rating input score 63; 63rd percentile among comparable filings
Growth
- Program expense growth: -1.3% per year; rating input score 0; 7th percentile among comparable filings
- Revenue growth: -0.1% per year; rating input score 0; 6th percentile among comparable filings
- Asset growth: 1.7% per year; rating input score 100; 12th percentile among comparable filings
Details
- Where the money goes: 94.9% of revenue deployed · 88.7% of spending went to programs
- Governance: 16 of 16 board members independent · 9 of 9 filing controls reported
- Programs: 3 filed program accomplishments · $10M in reported program spending
- Leadership: top reported pay $190K · 19 people listed · 1 of 6 pay-setting controls reported
- Highest-paid contractors: 1 contractor listed · $289K reported
- Consistency: 45 of 45 current checks pass
- Schedules: 6 filed schedules · includes major donors, grants, and executive pay
- Filing history: 15 filing years from 2010 to 2025
- Contacts: How to reach this organization
- Money network: 4 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.
- High — Financial Efficiency: Fundraising efficiency scored 12/100.
- High — Sustainability: Operating margin scored 8/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Review — Sustainability: Total-asset coverage ratio scored 51/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 30/100.