YMCA of Central Kentucky

Legal name: Young Men's Christian Association of Greater Lexington Kentucky

Nonprofit profile at a glance

EIN
610444842
IRS 990 coverage
2010–2025
Official website data refreshed
Sep 2026
Forms available
Form 990 2025
Location
Lexington, KY, United States
Phone
8593677327
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Affiliation
Christianity

Official website

Reported finances

Revenue
$22,467,283
Expenses
$21,295,297
Assets
$49,022,930
Liabilities
$14,229,061

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

Leadership & pay

36 people listed

Executive titles in this filing

  • PAULA ANDERSON (PRESIDENT & CEO)
  • MARLA GEARHART (DISTRICT VICE PRESIDENT)
  • DANA ENSLEY (DISTRICT VICE PRESIDENT (UNTIL 11/25))

Highest reported compensation

  • PAULA ANDERSON (PRESIDENT & CEO): $282,835 total reported compensation
  • KEITH GALLAGHER (CHIEF OPERATING OFFICER): $175,940 total reported compensation
  • MARLA GEARHART (DISTRICT VICE PRESIDENT): $157,038 total reported compensation

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

Overview

Mission

At the Y, we take immense pride in our work to help all of us be our best selves. We provide a place to play, to learn, to be healthy, and to give back. We believe that everyone, regardless of ability, age, cultural background, ethnicity, faith, gender identity, ideology, income, national origin, race or sexual orientation has the opportunity to reach their full potential with dignity. Everything the Y does is in service of making sure people and communities thrive. Our mission is to put Christian principles into practice through programs that build healthy spirit, mind and body for all. With that and our cause of strengthening community, we're here to make Central Kentucky a better place fo.

What it reported doing in 2025

Youth development: our ymca is committed to nurturing the potential of every child and teen in central Kentucky. From cradle to career, the y empowers young people to lead inspired, successful lives. From camp to child care to afterschool activities to sports and more, the y offers holistic programming that enhances, protects and nurtures the unique development journey of every child and teen. Here are some of the 2025 impact highlights of our youth development programs and services: 124 children were served 4,201 snacks through summer food program and 130 food bags provided 36 families over thanksgiving and winter breaks. 53,787 (branches) check-ins to kids corners by household members. 1,315 youth enjoyed memorable experiences in our summer day camps at 10 sites across fayette and franklin counties. 1,019 children served in before and after school programming and 417 at our early learning centers (center for children). 136 teens participated in the black achievers program and $55,589 in scholarships awarded to seniors. 160 students participated in the ymca's power scholars academy during the summer months showing an average of two months gain in reading and math.

Operating model

Revenue model
Earned-program. 86% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 78
  • Accountability: 100
  • Sustainability: 50
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.7%; rating input score 84
  • Program expense ratio: 86.7%; rating input score 87
  • Fundraising efficiency: $6.73 raised per $1 spent on fundraising; rating input score 21; 21st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.4%; rating input score 94; 25th percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 82.5%; rating input score 83; 24th percentile among comparable filings
  • 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: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 5.2%; rating input score 45; 45th percentile among comparable filings
  • Total-asset coverage ratio: 2.3; rating input score 57; 57th percentile among comparable filings
  • Liabilities to assets ratio: 0.29; rating input score 42; 42nd percentile among comparable filings
  • Officer compensation ratio: 4.9%; rating input score 59; 59th percentile among comparable filings

Growth

  • Program expense growth: 6.6% per year; rating input score 100; 49th percentile among comparable filings
  • Revenue growth: 5.2% per year; rating input score 100; 43rd percentile among comparable filings
  • Asset growth: 5.1% per year; rating input score 100; 34th percentile among comparable filings

Details

  • What they do: 3 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 83.7% of revenue deployed · 86.7% of spending went to programs
  • Governance: 30 of 30 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $18.5M in reported program spending
  • Leadership: top reported pay $283K · 36 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $1.4M reported
  • Consistency: 41 of 42 current checks pass · 1 finding to review
  • Schedules: 9 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: 6 filed money-flow records
  • 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.

  • High — Financial Efficiency: Fundraising efficiency scored 21/100.
  • Moderate — Sustainability: Operating margin scored 45/100.
  • Review — Sustainability: Total-asset coverage ratio scored 57/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 42/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Officer compensation ratio scored 59/100.