Upper Palmetto Ymca Inc
Nonprofit profile at a glance
- EIN
- 570335422
- IRS 990 coverage
- 2010–2025
- Forms available
- Form 990 2025
- Location
- Rock Hill, SC, USA
- Phone
- 8033249622
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Young Men's or Women's Associations
- Affiliation
- Christianity
Reported finances
- Revenue
- $23,905,225
- Expenses
- $22,457,879
- Assets
- $55,654,114
- Liabilities
- $35,831,916
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
19 people listed
Executive titles in this filing
- KIRK EICH (CEO)
Highest reported compensation
- KIRK EICH (CEO): $314,292 total reported compensation
- CHRISTOPHER ZAMORSKI (CFO): $205,636 total reported compensation
- BRIAN HERNANDAZ (VICE PRESIDE): $170,582 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 upper palmetto ymca continually strives to meet its mission to put christian principles into practice through programs that build a healthy spirit, mind and body for all. For 100 years, the upper palmetto ymca has built strong kids, strong families, and strong communities. Today the tradition continues. The association serves children and adults in york and lancaster counties and beyond.
What it reported doing in 2025
The upper palmetto ymca provides facilities and programs for more than 30,000 youth, adults and seniors. The upper palmetto ymca welcomes everyone-regardless of of age, race, sex, faith, ethnicity, ability or religion. Financial assistance is available for those who cannot afford to pay the full cost of membership and programs. Ymca programs help the ymca meet its mission of helping youth by developing their character. Youth programs provide a vehicle to enhance ymca core values of respect, honesty, caring, and responsibility.
Operating model
- Revenue model
- Earned-program. 93% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 99% 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. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 79
- Transparency & Controls: 70
- Accountability: 95
- Sustainability: 49
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 83.9%; rating input score 84
- Program expense ratio: 90.8%; rating input score 91
- Fundraising efficiency: $5.64 raised per $1 spent on fundraising; rating input score 16; 16th 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: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Pass
- 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: 8 of 9 controls in place; rating input score 89
- 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: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 6.1%; rating input score 47; 47th percentile among comparable filings
- Total-asset coverage ratio: 2.48; rating input score 59; 59th percentile among comparable filings
- Liabilities to assets ratio: 0.64; rating input score 17; 17th percentile among comparable filings
- Officer compensation ratio: 4.3%; rating input score 62; 62nd percentile among comparable filings
Growth
- Program expense growth: 6.7% per year; rating input score 100; 50th percentile among comparable filings
- Revenue growth: 6% per year; rating input score 100; 50th percentile among comparable filings
- Asset growth: 8.3% per year; rating input score 100; 58th percentile among comparable filings
Details
- Where the money goes: 83.9% of revenue deployed · 90.8% of spending went to programs
- Governance: 14 of 14 board members independent · 8 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $20.4M in reported program spending
- Leadership: top reported pay $314K · 19 people listed · 1 of 6 pay-setting controls reported
- Consistency: 34 of 34 current checks pass
- Schedules: 6 filed schedules · includes major donors and executive pay
- Filing history: 16 filing years from 2010 to 2025
- Contacts: How to reach this organization
- Money network: 5 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 16/100.
- Moderate — Sustainability: Operating margin scored 47/100.
- Review — Accountability: Governance controls: Form 990 shared with the board not reported.
- Review — Sustainability: Total-asset coverage ratio scored 59/100.
- High — Sustainability: Liabilities to assets ratio scored 17/100.