YMCA of Greater Dayton

Legal name: Ymca of Greater Dayton Foundation Llc

Nonprofit profile at a glance

EIN
822904754
IRS 990 coverage
2017–2025
Official website data refreshed
Jun 2026
Forms available
Form 990 2025
Location
Dayton, OH, USA
Phone
9372235201
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Young Men's or Women's Associations
Affiliation
Christianity

Official website

Reported finances

Revenue
$11,717,401
Expenses
$1,389,864
Assets
$24,502,065
Liabilities
$15,376,874

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

Leadership & pay

3 people listed

Executive titles in this filing

  • ART HARLAN (PRESIDENT AND MANAGER)

People named in this filing

  • ART HARLAN (PRESIDENT AND MANAGER)
  • RONALD BEST (SECRETARY/TREASURER AND MA)
  • DOW P REICHLEY (MANAGER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

The YMCA of Greater Dayton, based on Christian principles, is a charitable organization with an inclusive environment driven to enrich the quality of family, spiritual, social, mental and physical well being for all. Through the years, lifestyles and family structures have changed and will continue to do so. Our programs will always reflect the needs of the communities which we serve. YMCAs are mission-driven. We live our mission every day. Ys are a total community service organization, collectively the nation's largest not-for-profit charity. We are volunteer founded, volunteer based and volunteer led. Ys are for people of all faiths, races, abilities, ages, and incomes.

What it reported doing in 2025

Foundation support of ymca activities

Operating model

Revenue model
Affiliate-supported. 93% of the money available for current operations came from contributions from related organizations.
Distribution model
Direct operator. The filing allocates 100% 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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 40
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 87
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 11.9%; rating input score 12
  • Program expense ratio: 100%; rating input score 100
  • 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: 7 of 7 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: Pass

Sustainability

  • Operating margin: 88.1%; rating input score 98; 98th percentile among comparable filings
  • Total-asset coverage ratio: 17.63; rating input score 92; 92nd percentile among comparable filings
  • Liabilities to assets ratio: 0.63; rating input score 18; 18th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 96; 96th percentile among comparable filings

Growth

  • Program expense growth: 29.7% per year; rating input score 100; 93rd percentile among comparable filings
  • Revenue growth: 48% per year; rating input score 100; 98th percentile among comparable filings
  • Asset growth: 13.6% per year; rating input score 100; 79th percentile among comparable filings

Details

  • What they do: 1 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 11.9% of revenue deployed · 100% of spending went to programs
  • Governance: 3 of 3 board members independent · 7 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $1.4M in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 9 filing years from 2017 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 — Financial Efficiency: Mission deployment rate scored 12/100.
  • High — Sustainability: Liabilities to assets ratio scored 18/100.