YMCA of Madison County
Legal name: Young Mens Christian Assn of Madison County Inc
Nonprofit profile at a glance
- EIN
- 350868206
- IRS 990 coverage
- 2010–2025
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2025
- Location
- Pendleton, IN, USA
- Phone
- (765) 644-7796
- Rating
- 78
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Young Men's or Women's Associations
- Affiliation
- Christianity
Reported finances
- Revenue
- $1,938,415
- Expenses
- $2,029,284
- Assets
- $641,749
- Liabilities
- $613,809
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
14 people listed
Executive titles in this filing
- STEPHEN MASTERS (PRESIDENT)
- CLARK SIMPSON (CEO)
Highest reported compensation
- CLARK SIMPSON (CEO): $82,239 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The YMCA is the leading nonprofit committed to improving the health and well-being of all. We inspire action in and across communities, giving people of all ages, backgrounds and walks of life the opportunity to reach their full potential with dignity. Everyone is better off when we all can be our best selves. Group of YMCA Members Group of YMCA Members. Today, the Y engages more than 10,000 neighborhoods across the U.S. As the nation’s leading nonprofit committed to helping people and communities to learn, grow and thrive, our contributions are both far-reaching and intimate—from influencing our nation’s culture during times of profound social change to the individual support we provide an adult learning to read. By nurturing the potential of every child and teen, improving the nation’s health and well-being, and supporting and serving our neighbors, the Y ensures that everyone has...
What it reported doing in 2025
Adult & health service - promote and provide family life, recreation and physical activity in a christian atmosphere (in excess of 2,500 persons benefited).
Operating model
- Revenue model
- Earned-program. 73% of the money available for current operations came from fees and other program 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
SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 67
- Transparency & Controls: 92
- Accountability: 95
- Sustainability: 21
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 75.6%; rating input score 76
- Program expense ratio: 71.3%; rating input score 71
- Fundraising efficiency: $3.36 raised per $1 spent on fundraising; rating input score 10; 10th 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; 64th percentile among comparable filings
- Governance controls: 7 of 8 controls in place; rating input score 88
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- 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: Pass
Sustainability
- Operating margin: -4.7%; rating input score 20; 20th percentile among comparable filings
- Total-asset coverage ratio: 0.32; rating input score 16; 16th percentile among comparable filings
- Liabilities to assets ratio: 0.96; rating input score 4; 4th percentile among comparable filings
- Officer compensation ratio: 4.1%; rating input score 52; 52nd percentile among comparable filings
Growth
- Program expense growth: 4.6% per year; rating input score 100; 35th percentile among comparable filings
- Revenue growth: 2.8% per year; rating input score 100; 24th percentile among comparable filings
- Asset growth: -13.7% per year; rating input score 0; 2nd percentile among comparable filings
Details
- What they do: 7 programs and campaigns described on the official site
- Where the money goes: 75.6% of revenue deployed · 71.3% of spending went to programs
- Governance: 13 of 13 board members independent · 7 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $1.4M in reported program spending
- Leadership: top reported pay $82K · 14 people listed
- Consistency: 31 of 31 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 16 filing years from 2010 to 2025
- 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.
- High — Financial Efficiency: Fundraising efficiency scored 10/100.
- High — Sustainability: Operating margin scored 20/100.
- High — Sustainability: Total-asset coverage ratio scored 16/100.
- Review — Accountability: Governance controls: Form 990 shared with the board not reported.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 4/100.
- Review — Sustainability: Officer compensation ratio scored 52/100.