YMCA of Metropolitan Chattanooga

Legal name: Young Men's Christian Association of Metropolitan Chattanooga

Nonprofit profile at a glance

EIN
620475699
IRS 990 coverage
2010–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-T 2024
Location
Chattanooga, TN, USA
Phone
4232658834
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Affiliation
Christianity

Official website

Reported finances

Revenue
$28,368,007
Expenses
$24,194,479
Assets
$44,407,564
Liabilities
$5,168,186

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

Leadership & pay

46 people listed

Executive titles in this filing

  • BARON HERDELIN-DOHERTY (PRESIDENT/CEO)
  • KATHY TEUFEL (DISTRICT VICE PRESIDENT)
  • DEBRA SABELKA (DISTRICT VICE PRESIDENT)
  • CHARLES TRIPP MCCALLIE (CDO/GROUP VICE PRESIDENT)

Highest reported compensation

  • BARON HERDELIN-DOHERTY (PRESIDENT/CEO): $357,390 total reported compensation
  • ETELKA MURPHY (CHIEF HUMAN RESOURCE OFFICER): $209,055 total reported compensation
  • DEBRA SABELKA (DISTRICT VICE PRESIDENT): $148,031 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 Metropolitan Chattanooga is a leading nonprofit serving 67,600 members and program participants across Southeast Tennessee and North Georgia. The Y has eight facilities, two preschool centers, 80 program sites, 1,000 team members and a $25M annual operating budget. Our mission is to put Christian principles into practice through programs that build healthy spirit, mind and body for all. For more info, visit www.ymcachattanooga.org or ymca.org or follow the Y on social media: Facebook, Instagram or LinkedIn. Our Mission The mission of the Y is to put Christian principles into practice through programs that build healthy spirit, mind and body for all.

What it reported doing in 2024

Youth development - our ymca is committed to nurturing the potential of every child and teen. We believe that all kids deserve the opportunity to discover who they are and what they can achieve. That is why we help young people cultivate the values, skills and relationships that lead to positive behaviors, better health, and educational achievement. Our ymca programs include afterschool enrichment programs and day camps for school age kids, parent/child program such as adventure guides, youth sports programs, aquatics programs and resident camping experiences as well as juvenile delinquency prevention programs. These programs offer a range of experiences that enrich cognitive, social, physical and emotional growth. Scholarship and subsidies are offered to all individuals and families in need of financial assistance. In 2024, we provided $300,845 of direct financial assistance to the individuals involved in our youth development programs.

Operating model

Revenue model
Other-operating. 67% of the money available for current operations came from other operating revenue.
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

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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 79
  • Accountability: 100
  • Sustainability: 67
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70.7%; rating input score 71
  • Program expense ratio: 82.7%; rating input score 83
  • Fundraising efficiency: $16.13 raised per $1 spent on fundraising; rating input score 51; 51st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th 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: 14.7%; rating input score 76; 76th percentile among comparable filings
  • Total-asset coverage ratio: 1.84; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 71; 71st percentile among comparable filings
  • Officer compensation ratio: 5.1%; rating input score 50; 50th percentile among comparable filings

Growth

  • Program expense growth: 4.6% per year; rating input score 100; 38th percentile among comparable filings
  • Revenue growth: 5.7% per year; rating input score 100; 49th percentile among comparable filings
  • Asset growth: 0.8% per year; rating input score 100; 13th percentile among comparable filings

Details

  • What they do: 5 programs and campaigns described on the official site
  • Where the money goes: 70.7% of revenue deployed · 82.7% of spending went to programs
  • Governance: 38 of 38 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $20M in reported program spending
  • Leadership: top reported pay $357K · 46 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $1.5M reported
  • Consistency: 34 of 34 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 8 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Fundraising efficiency scored 51/100.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • Review — Sustainability: Officer compensation ratio scored 50/100.