Young Men's Christian Association of Elkins Inc

Nonprofit profile at a glance

EIN
550376877
IRS 990 coverage
2015–2024
Forms available
Form 990 2024
Location
Elkins, WV, USA
Phone
3046364515
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Christianity

Official website

Reported finances

Revenue
$911,477
Expenses
$792,101
Assets
$2,778,999
Liabilities
$143,648

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

Leadership & pay

16 people listed

Executive titles in this filing

  • SID A GILLISPIE (EXECUTIVE DIRECTOR)
  • JIM SEVERINO (VICE-PRESIDENT)
  • JOHN CARTE (PRESIDENT)

Highest reported compensation

  • SID A GILLISPIE (EXECUTIVE DIRECTOR): $78,000 total reported compensation

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

Overview

Mission

The ymca of elkins is an organization that includes all people from all backgrounds. We are dedicated to building up others through programs that promote healthly lifestyles, family values, and community interaction.

What it reported doing in 2024

Our ymca is focused on developing youth, promoting healthy living and social responsibility. We are committed to improving our communitys health and well-being by bringing families closer together, encouraging good health and fostering connections through fitness and shared interests.

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.

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 a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 40
  • Transparency & Controls: 86
  • Accountability: 69
  • Sustainability: 65
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 38.7%; rating input score 39
  • Program expense ratio: 45.8%; rating input score 46
  • Fundraising efficiency: $7.48 raised per $1 spent on fundraising; rating input score 29; 29th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 12th 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: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: 13.1%; rating input score 67; 67th percentile among comparable filings
  • Total-asset coverage ratio: 3.51; rating input score 78; 78th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 52; 52nd percentile among comparable filings
  • Officer compensation ratio: 9.8%; rating input score 37; 37th percentile among comparable filings

Growth

  • Program expense growth: -2.8% per year; rating input score 0; 11th percentile among comparable filings
  • Revenue growth: -0.7% per year; rating input score 0; 12th percentile among comparable filings
  • Asset growth: 0.5% per year; rating input score 100; 19th percentile among comparable filings

Details

  • Where the money goes: 38.7% of revenue deployed · 45.8% of spending went to programs
  • Governance: 15 of 15 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $363K in reported program spending
  • Leadership: top reported pay $78K · 16 people listed
  • Consistency: 29 of 30 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 10 filing years from 2015 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 39/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 46/100.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 29/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 37/100.
  • Review — Sustainability: Liabilities to assets ratio scored 52/100.