YMCA 360 Studios Inc (2311-SO1)

What it reported doing in 2025

YMCA 360 Studios, Inc. (YMCA 360) is a social services organization dedicated to supporting the mission of the YMCA, which puts Christian principles into practice through programs that promote healthy lifestyles, strong families and positive youth development to build health spirit, mind and body for all. YMCA 360 does this via our on-demand video platform, designed to bring to life the people, places and programs of the YMCA. YMCA members can experience healthy living for all, wherever they are, whenever they want. YMCA 360 is formed as a charitable and educational organization within the meaning of Internal Revenue Code (IRC) §501(c)(3). YMCA 360 is formed to further the YMCA's charitable core mission in the digital age through development of, and ongoing creation of content for, the YMCA 360 digital platform. YMCA 360 is available to members of all participating YMCAs, through a variety of platforms: * Website, located at: www.ymca360.org * Streaming services such as AppleTv, AndroidTV and Roku * An InStudio platform that YMCAs can install in their facilities with an iPad and AppleTV device * Mobile app via Apple and Android Users receive access to YMCA 360 as part of their membership to their local YMCA. YMCA 360 can also be purchased as a standalone service through a local YMCA, providing access to the digital platforms plus limited YMCA facility services, depending on the YMCA member's location. At the end of 2025, there were approximately 250 YMCAs from across the U.S. that were providing YMCA 360 to their members. YMCA 360 expands the charitable reach of the YMCA by providing access to YMCA activities to all members - free of charge - anywhere, anytime. New members joining a YMCA can experience classes at home before trying them out in a facility. Members traveling for work can stay physically active and connected to their local instructors while traveling or during a time when local rules and ordinances may prohibit in person gatherings. Active older adults who may be unable to visit their local YMCA can still be active at home. Volunteer coaches can learn sports drills to help with coaching their youth sports teams. Youth who may be educated at home can supplement their education or stay physically active through youth-oriented classes. YMCA 360 allows the YMCA to connect with its members wherever they are located. Content offered on the platform consists of a wide variety of programs, designed to supplement the same programs offered by YMCAs at their physical locations. Therefore, content includes, but is not limited to: * Fitness and group exercise activities (for all age groups) * Youth sports drills, education, and training; * Nutrition classes; * Parkinson's support; * STEM activities for youth; * Visual and performing arts; and * Mental health and wellbeing activities. The digital platform also provides features that assist participating YMCAs in delivering these services, such as class scheduling and reservations, and information on instructors and staff. Again, this is just a short list of the overall available educational and health-related programming provided through local YMCA's and the YMCA 360 programming.

Financial Efficiency

• Mission deployment rate: 85.4%; rating input score 85
• Program expense ratio: 89.1%; rating input score 89
• Fundraising efficiency: Limited

Transparency & Controls

• Consistency checks: 91.7%; rating input score 92; 9th 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: Limited
• Major donor itemization: Yes; rating input score 100
• Related-party transparency: Limited

Accountability

• Independent voting board: 83.3%; rating input score 83; 17th 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: Fail
  • Other executive compensation review process: Fail
  • Form 990 shared with the board: Pass
  • Board meeting minutes documented: Pass
  • Audit committee oversight: Pass
  • Independent financial-statement audit: Pass

Sustainability

• Operating margin: 4.8%; rating input score 42; 42nd percentile among comparable filings
• Total-asset coverage ratio: 0.22; rating input score 6; 6th percentile among comparable filings
• Liabilities to assets ratio: 3.74; rating input score 0; 0th percentile among comparable filings
• Officer compensation ratio: 3.5%; rating input score 67; 67th percentile among comparable filings

Growth

• Program expense growth: 6.6% per year; rating input score 100; 44th percentile among comparable filings
• Revenue growth: 13.7% per year; rating input score 100; 76th percentile among comparable filings
• Asset growth: -22.9% per year; rating input score 0; 0th percentile among comparable filings