Union County Young Men's Christian Association Inc

Nonprofit profile at a glance

EIN
611173801
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Morganfield, KY, USA
Phone
2703899622
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Young Men's or Women's Associations
Affiliation
Christianity

Official website

Reported finances

Revenue
$127,415
Expenses
$141,378
Assets
$317,707
Liabilities
$6,052

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

Leadership & pay

11 people listed

Executive titles in this filing

  • KRYSTAL SCARBERRY (CEO)

Highest reported compensation

  • KRYSTAL SCARBERRY (CEO): $46,960 total reported compensation

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

Overview

Mission

Our mission at the ymca is to put christian principles into practice that build a healthy spirit, mind, and body for all. At the union county ymca we are for youth development, for healthy living, and for social responsibility. We are more than you know. We're a cause. Our cause is strengthining community and so much more. Our goal is to improve the quality of life in union county regardless of age, race, income, gender, or ability. Scholarships (financial assistance) are provided for individuals with a financial need for membership and/or programs.

What it reported doing in 2025

Membership provides to adults & children use of recreation facilities: cardio, fitness, weight lifting, gymnasium facilities, free babysitting and free/discounted programming available for members with free access to any other Kentucky ymca. Other ymca facilities nationwide provide members visitor access. Scholarships (financial assistance) are provided for individuals with a financial need for membership and/or programs.

Operating model

Revenue model
Earned-program. 85% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of total spending goes to programs and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 53
  • Transparency & Controls: 92
  • Accountability: 84
  • Sustainability: 32
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62.1%; rating input score 62
  • Program expense ratio: 55.7%; rating input score 56
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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; 64th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -11%; rating input score 18; 18th percentile among comparable filings
  • Total-asset coverage ratio: 2.25; rating input score 62; 62nd percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: 33.2%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: -6.7% per year; rating input score 0; 14th percentile among comparable filings
  • Revenue growth: -7% per year; rating input score 0; 7th percentile among comparable filings
  • Asset growth: -4.2% per year; rating input score 0; 11th percentile among comparable filings

Details

  • Where the money goes: 62.1% of revenue deployed · 55.7% of spending went to programs
  • Governance: 10 of 10 board members independent · 5 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $79K in reported program spending
  • Leadership: top reported pay $47K · 11 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 16 filing years from 2010 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.

Key Signals

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

  • Review — Financial Efficiency: Program expense ratio scored 56/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 18/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 9/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 35/100.