Valparaiso Ymca

Nonprofit profile at a glance

EIN
350876401
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Valparaiso, IN, USA
Phone
2194624185
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Young Men's or Women's Associations

Official website

Reported finances

Revenue
$7,752,751
Expenses
$7,667,747
Assets
$20,611,507
Liabilities
$6,514,895

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

Leadership & pay

30 people listed

Executive titles in this filing

  • SHARON JOHNSON (CEO)

Highest reported compensation

  • SHARON JOHNSON (CEO): $196,822 total reported compensation
  • RYAN GISH (DIRECTOR OF FINANCE - INCOMING): $36,746 total reported compensation
  • SCOTT BORDUI (DIRECTOR OF FINANCE - OUTGOING): $30,080 total reported compensation

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

Overview

Mission

See schedule o for the detailed mission description.

What it reported doing in 2025

See schedule o.

Operating model

Revenue model
Earned-program. 85% of the money available for current operations came from fees and other program revenue.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 71
  • Accountability: 91
  • Sustainability: 45
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90.2%; rating input score 90
  • Program expense ratio: 91%; rating input score 91
  • Fundraising efficiency: $3.09 raised per $1 spent on fundraising; rating input score 7; 7th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • 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; 75th 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; 63rd percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 1.1%; rating input score 31; 31st percentile among comparable filings
  • Total-asset coverage ratio: 2.69; rating input score 67; 67th percentile among comparable filings
  • Liabilities to assets ratio: 0.32; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 3.4%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 2.3% per year; rating input score 100; 21st percentile among comparable filings
  • Revenue growth: 1.5% per year; rating input score 100; 14th percentile among comparable filings
  • Asset growth: -0.8% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: 90.2% of revenue deployed · 91% of spending went to programs
  • Governance: 24 of 24 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $7M in reported program spending
  • Leadership: top reported pay $197K · 30 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $497K reported
  • Consistency: 37 of 37 current checks pass
  • Schedules: 9 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Financial Efficiency: Fundraising efficiency scored 7/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • Moderate — Sustainability: Operating margin scored 31/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.