Young Mens Christian Association of Greater Cincinnati

Nonprofit profile at a glance

EIN
310537178
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Cincinnati, OH, USA
Phone
5136512100
Rating
85
Verdict
STRONG
Rating confidence
Standard
Sector
Public Foundations
Affiliation
Christianity

Reported finances

Revenue
$46,534,554
Expenses
$45,518,856
Assets
$101,785,495
Liabilities
$12,126,036

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

Leadership & pay

45 people listed

Executive titles in this filing

  • Jorge Perez (CEO)

Highest reported compensation

  • Jorge Perez (CEO): $421,032 total reported compensation
  • Stephen J Pohlman (CFO): $281,988 total reported compensation
  • William Powell (COO): $248,975 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 mission of the YMCA of Greater Cincinnati is to put Christian principles into practice through programs that build healthy spirit, mind and body for all. Counting members and program participants, the Y reaches more than 114,000 people annually with 10 membership locations, 32 before and after school child care sites in 18 school districts, and three stand alone early learning centers across Hamilton, Highland, Clermont, Boone, Kenton, and Campbell counties. The Y provides programs and services that nurture the potential of individuals and families, promote healthy living and foster a sense of social responsibility. Every day, we work to make sure that everyone, regardless of age, income, or background, has the opportunity to become healthier, more confident, and secure. Financial assistance, supported by our generous Annual Campaign donors and partners, enables the Y to provide membership and program scholarships to more than 30,000 people in the Greater Cincinnati area.

What it reported doing in 2025

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, such as child care, day and specialty camp programs, resident camp, arts and humanities, and 21st century learning offer a range of experiences that enrich cognitive, social, physical and emotional growth. As one of the largest providers of child development services in the Greater Cincinnati area, the YMCA is acting on its commitment to support family life, as a core education program for the future. Focusing on the diversity of the community, 7 early learning programs, two of which provide infant care, thirteen 21st century learning sites, and 32 before and after school programs together provide a safe, educational, and enriching environment for 2,500 children each week. Like all Y programs, child care is open to all, with financial assistance available. The YMCA provides financial assistance to needy families to help defray the cost of participation. A major portion of the cost of child care program expenses, over related revenue in this area, is covered by government grants and contributions. In 2025, over 1,700 children and teens enjoyed amazing experiences at 9 summer day camp locations including Camp Ernst. An excellent option for working parents, many families find this character-building time as important as a critical source of summer child care. At Camp Ernst, 540 children and teens participated in the Summer Day camp program. Traditional summer overnight camp programs served 3822 children and teens, and non-summer sessions at camp served 422 individuals.

Operating model

Revenue model
Other-operating. 71% 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.
  • 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: 79
  • Transparency & Controls: 88
  • Accountability: 100
  • Sustainability: 46
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.3%; rating input score 85
  • Program expense ratio: 84%; rating input score 84
  • Fundraising efficiency: $10.54 raised per $1 spent on fundraising; rating input score 34; 34th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 100%; rating input score 100; 76th 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: 2.2%; rating input score 33; 33rd percentile among comparable filings
  • Total-asset coverage ratio: 2.24; rating input score 56; 56th percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 63; 63rd percentile among comparable filings
  • Officer compensation ratio: 4.7%; rating input score 59; 59th percentile among comparable filings

Growth

  • Program expense growth: 1.8% per year; rating input score 100; 17th percentile among comparable filings
  • Revenue growth: 2.3% per year; rating input score 100; 16th percentile among comparable filings
  • Asset growth: 4.8% per year; rating input score 100; 32nd percentile among comparable filings

Details

  • Where the money goes: 85.3% of revenue deployed · 84% of spending went to programs
  • Governance: 33 of 33 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $38.2M in reported program spending
  • Leadership: top reported pay $421K · 45 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $226K reported
  • Consistency: 49 of 49 current checks pass
  • 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: 10 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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: Fundraising efficiency scored 34/100.
  • Moderate — Sustainability: Operating margin scored 33/100.
  • Review — Sustainability: Total-asset coverage ratio scored 56/100.
  • Review — Sustainability: Officer compensation ratio scored 59/100.