YMCA of North Central West Virginia Inc

Nonprofit profile at a glance

EIN
550486791
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Clarksburg, WV, USA
Phone
3046233303
Rating
72
Verdict
SUPPORTED
Rating confidence
Standard

Official website

Reported finances

Revenue
$1,039,141
Expenses
$1,220,508
Assets
$830,676
Liabilities
$371,938

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • Harry Green III (Vice President)
  • Richard Johnson (Interim Chief Executive Officer)

Highest reported compensation

  • Richard Johnson (Interim Chief Executive Officer): $37,808 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote good health and strong families and leadership skills. The YMCA is a membership association of men, women, and children of all ages, abilities, income, race, and religions. It is dedicated to building healthy body, mind, and spirit of individuals and families.

What it reported doing in 2024

The Summer Day Camp/After School childcare program offers opportunities for growth and adventure. Our leadership program philosophy is guided by the traditional YMCA emphasis on developing the whole person in spirit, mind, and body. Developing leadership skills, a system of values and understanding of the needs and interest of youth is consistent throughout the program. 1) Enjoying physical fitness through exercise and creative play; 2) Gaining a deeper respect for natural surroundings, people of different backgrounds, artistic creativity, and the spiritual side of life; 3)Swimming, field trips, performances, and demonstrations by special guests, movies, reading, and camping programs serve as childcare for parents in the summertime, allowing them to remain gainfully employed. The program is offered on a below-cost basis to parents unable to afford the full fee.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 a large share of available resources goes toward mission work. A relatively small share of total spending goes to programs and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 61
  • Transparency & Controls: 100
  • Accountability: 84
  • Sustainability: 23
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63.9%; rating input score 64
  • Program expense ratio: 54.1%; rating input score 54
  • Fundraising efficiency: $30.57 raised per $1 spent on fundraising; rating input score 69; 69th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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; 63rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -17.5%; rating input score 11; 11th percentile among comparable filings
  • Total-asset coverage ratio: 0.68; rating input score 31; 31st percentile among comparable filings
  • Liabilities to assets ratio: 0.45; rating input score 18; 18th percentile among comparable filings
  • Officer compensation ratio: 3.1%; rating input score 57; 57th percentile among comparable filings

Growth

  • Program expense growth: -4.3% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: -1.8% per year; rating input score 0; 9th percentile among comparable filings
  • Asset growth: -10.2% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: 63.9% of revenue deployed · 54.1% of spending went to programs
  • Governance: 10 of 10 board members independent · 5 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $660K in reported program spending
  • Leadership: top reported pay $38K · 11 people listed
  • Consistency: 44 of 44 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 13 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Review — Financial Efficiency: Program expense ratio scored 54/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Sustainability: Operating margin scored 11/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 18/100.
  • Review — Sustainability: Officer compensation ratio scored 57/100.