Young Mens Christian Assoc of Spencer Iowa

Nonprofit profile at a glance

EIN
420820570
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Spencer, IA, USA
Phone
7122623782
Rating
82
Verdict
STRONG
Rating confidence
Standard
Sector
Young Men's or Women's Associations
Affiliation
Christianity

Official website

Reported finances

Revenue
$3,067,882
Expenses
$3,163,561
Assets
$3,795,990
Liabilities
$389,476

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

Leadership & pay

9 people listed

People named in this filing

  • DAN RIES (TREASURER)
  • LEVI MORRIS (SECRETARY)
  • SANDRA WARREN (CHAIR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

The ymca of spencer is a charitable, community service organization that includes men, women, and children of all ages, abilities, incomes, races, and religions we are dedicated to building strong kids, strong families, and strong communities by putting christian principles into practice through programs that promote healthy lifestyles, strong values, leadership development, community interaction, and international understanding all persons are welcome at our ymca, through generous contributions from ymca members and the united way, no one is turned away from the ymca due to inability to pay our ymca is founded and led by volunteers from our community, volunteers also serve as mentors, coaches, program leaders, instructors, and more. Goals of programs the goals of all ymca programs and practices are to help participants - grow as responsible members of families and communities - recognize that everyone is a child of god and worthy of respect.

What it reported doing in 2025

The program classes and services program is used to develop values related to daily living. This program encourages moral and ethical behavior based on judeo-christian principles. It emphasizes the appreciation of all diversities by teaching to respect people of different ages, abilities, income levels, races, religions, cultures, and beliefs. It creates future leaders and supporters by demonstrating the appropriate give and take necessary to work toward the common good. Lastly, it expands the development of specific skills used to grow in spirit, mind, and body.

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 99% 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 90
  • Accountability: 94
  • Sustainability: 36
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.5%; rating input score 86
  • Program expense ratio: 82.4%; rating input score 82
  • Fundraising efficiency: $6.25 raised per $1 spent on fundraising; rating input score 20; 20th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 88.2%; rating input score 88; 3rd 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: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -3.1%; rating input score 18; 18th percentile among comparable filings
  • Total-asset coverage ratio: 1.2; rating input score 40; 40th percentile among comparable filings
  • Liabilities to assets ratio: 0.1; rating input score 48; 48th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 90; 90th percentile among comparable filings

Growth

  • Program expense growth: 4.4% per year; rating input score 100; 32nd percentile among comparable filings
  • Revenue growth: 4.1% per year; rating input score 100; 30th percentile among comparable filings
  • Asset growth: -1.2% per year; rating input score 0; 8th percentile among comparable filings

Details

  • Where the money goes: 86.5% of revenue deployed · 82.4% of spending went to programs
  • Governance: 9 of 9 board members independent · 6 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $2.6M in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 38 of 40 current checks pass · 2 findings to review
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 14 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Related organizations: 3 filed related-organization links
  • 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 20/100.
  • High — Sustainability: Operating margin scored 18/100.
  • Review — Accountability: Governance controls: Document-retention policy not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Schedule G fundraiser detail did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 48/100.