Ymca of Jackson and West Tennessee of Tennessee Inc

Nonprofit profile at a glance

EIN
620416320
IRS 990 coverage
2011–2013
Forms available
Form 990 2013
Location
Jackson, TN, USA
Phone
7314240912
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Young Men's or Women's Associations
Affiliation
Christianity

Official website

Reported finances

Revenue
$1,241,255
Expenses
$1,382,508
Assets
$3,809,814
Liabilities
$1,999,898

Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

11 people listed

People named in this filing

  • BILL JONES (PAST CVO)
  • SCOTT ERVIN (CHIEF VOL OF)
  • ERIC ALLEN (TREASURER)

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 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To put christian principles into practice through programs that build healthy spirit, mind, and body for all.

What it reported doing in 2013

To put christian principles into practice through programs that build healthy spirit, mind, and body for all. The focus and culture of the ymca is to serve people from the community in an environment that promotes cultural and racial diversity among its members and program participants and regardless of their economic background or ability to pay for services. The ymca's volunteer leadership appeals to the entire community for financial support on an annual basis to underwrite scholarship for those who otherwise could not participate due to economic hardship.

Operating model

Revenue model
Earned-program. 95% 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.

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 revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 84
  • Accountability: 88
  • Sustainability: 40
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92.5%; rating input score 93
  • Program expense ratio: 83.1%; rating input score 83
  • Fundraising efficiency: $1.35 raised per $1 spent on fundraising; rating input score 4; 4th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -11.4%; rating input score 13; 13th percentile among comparable filings
  • Total-asset coverage ratio: 2.76; rating input score 74; 74th percentile among comparable filings
  • Liabilities to assets ratio: 0.52; rating input score 21; 21st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 85; 85th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -16.1% per year; rating input score 0; 7th percentile among comparable filings
  • Asset growth: -7.1% per year; rating input score 0; 15th percentile among comparable filings

Details

  • Where the money goes: 92.5% of revenue deployed · 83.1% of spending went to programs
  • Governance: 11 of 11 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $1.1M in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2011 to 2013
  • Contacts: How to reach this organization
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Financial Efficiency: Fundraising efficiency scored 4/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 13/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 21/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.