YMCA Foundation
Nonprofit profile at a glance
- EIN
- 300187652
- IRS 990 coverage
- 2010–2025
- Forms available
- Form 990 2025
- Location
- Detroit, MI, USA
- Phone
- 3132675300
- Rating
- 75
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Public Foundations
Reported finances
- Revenue
- $623,035
- Expenses
- $1,037,802
- Assets
- $7,817,754
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
11 people listed
Executive titles in this filing
- Parrish Underwood (President)
Highest reported compensation
- Parrish Underwood (President): $334,072 total reported compensation
- Michelle Kotas (Treasurer): $236,980 total reported compensation
- Anca Mitchell (Secretary): $59,716 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 foundation (the "foundation") is a supporting organization which supports programs and services aligned with the charitable purposes of the ymca of metropolitan detroit ("ymca"), a section 501(c)(3) organization which qualifies as a publicly supported organization under sections 509(a)(1) and 170(b)(1)(a)(vi) of the code, and other public charities that are closely related in purpose or function to the ymca. The foundation supports programs and activities designed to enhance character, education, community development, arts and culture, health, and social services for children, families and communities, principally those conducted by the ymca.
What it reported doing in 2025
Funds from the ymca foundation support a myriad of ymca branch priorities from camping scholarships at camp ohiyesa and nissokone, to day camp scholarships at multiple branches across southeast Michigan to the y-achievers programming serving the city of detroit and other communities. Designated gifts to several ymca branches support specific programs such as ymca swim teams and literacy initiatives in accordance with the wishes of the original donors.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.
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 expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 88
- Transparency & Controls: 75
- Accountability: 75
- Sustainability: 42
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 96.4%; rating input score 96
- Fundraising efficiency: Limited
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; 78th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 72.7%; rating input score 73; 19th 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: -66.6%; rating input score 1; 1st percentile among comparable filings
- Total-asset coverage ratio: 7.53; rating input score 89; 89th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
- Officer compensation ratio: 7.6%; rating input score 44; 44th percentile among comparable filings
Growth
- Program expense growth: -9.2% per year; rating input score 0; 5th percentile among comparable filings
- Revenue growth: -1.1% per year; rating input score 0; 9th percentile among comparable filings
- Asset growth: -6.4% per year; rating input score 0; 5th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 96.4% of spending went to programs
- Governance: 8 of 11 board members independent · 7 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $1M in reported program spending
- Leadership: top reported pay $334K · 11 people listed · 0 of 6 pay-setting controls reported
- Consistency: 19 of 19 current checks pass
- Schedules: 7 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: 1 filed money-flow record
- Related organizations: 2 filed related-organization links
- 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 — Sustainability: Operating margin scored 1/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Review — Accountability: Governance controls: 2 of 9 not reported.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Officer compensation ratio scored 44/100.