Form 990 for tax year 2022
Filed by YOUNG MENS CHRISTIAN ASSOCIATION OF SPENCER IOWA.
Totals
- Total revenue
- $3,294,396
- Total expenses
- $2,761,047
- Contributions and grants received
- $1,288,163
- Grants paid
- $0
- Program service revenue
- $1,966,465
- Investment income
- $33,787
- Other revenue
- $5,981
- Total assets, end of year
- $4,163,931
- Total liabilities, end of year
- $445,876
- Net assets or fund balances, end of year
- $3,718,055
- Program services expenses (Part IX)
- $2,396,543
- Management and general expenses
- $234,605
- Fundraising expenses
- $129,899
- Program service expenses (Part III)
- $2,396,543
Program services were 86.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1a · Federated campaigns
$8,281
-
1b · Membership dues
$0
-
1c · Fundraising events
$83,318
-
1d · Related organizations
$157,500
-
1e · Government grants (contributions)
$964,907
-
1f · All other contributions, gifts and grants
$74,157
-
1g · Noncash contributions included above
$0
-
2a · Program service revenue: Youth Development
total $1,053,105 · related or exempt $1,053,105
-
2b · Program service revenue: Healthy Living
total $913,360 · related or exempt $913,360
-
2c · Program service revenue: Social Responsibility
total $0 · related or exempt $0
-
2f · All other program service revenue
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
3 · Investment income
total $34,319 · excluded $34,319
-
4 · Income from investment of tax-exempt bond proceeds
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
5 · Royalties
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
6a · Gross rents
real property $0 · personal property $0
-
6b · Less rental expenses
real property $0 · personal property $0
-
6c · Rental income or loss
real property $0 · personal property $0
-
6d · Net rental income or loss
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
7a · Gross sales of assets other than inventory
securities $195,133 · other assets $0
-
7b · Less cost or other basis and sales expenses
securities $192,510 · other assets $3,155
-
7c · Gain or loss
securities $2,623 · other assets -$3,155
-
7d · Net gain or loss
total -$532 · related or exempt -$3,155 · excluded $2,623
-
8a · Fundraising events: gross income
$0
-
8b · Fundraising events: direct expenses
$0
-
8c · Net income from fundraising events
total $0 · unrelated business $0 · excluded $0
-
9a · Gaming: gross income
$0
-
9b · Gaming: direct expenses
$0
-
10a · Gross sales of inventory
$5,981
-
10b · Cost of goods sold
$0
-
10c · Net income from sales of inventory
total $5,981 · related or exempt $5,981
-
11d · All other revenue
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
11e · Other revenue, total
$0
Functional expenses
Part IX, the statement of functional expenses.
-
3 · Grants to foreign organizations and individuals
total $0 · program services $0
-
5 · Compensation of officers, directors and key employees
total $85,000 · program services $17,000 · management and general $63,750 · fundraising $4,250
-
7 · Other salaries and wages
total $1,463,898 · program services $1,409,661 · management and general $34,039 · fundraising $20,198
-
8 · Pension plan contributions
total $52,318 · program services $52,318
-
9 · Other employee benefits
total $78,276 · program services $51,340 · management and general $21,549 · fundraising $5,387
-
10 · Payroll taxes
total $115,739 · program services $95,309 · management and general $16,343 · fundraising $4,087
-
11c · Fees: accounting
total $11,100 · program services $7,770 · management and general $2,664 · fundraising $666
-
11f · Fees: investment management
total $9,327 · fundraising $9,327
-
11g · Fees: other
total $0 · program services $0 · management and general $0 · fundraising $0
-
12 · Advertising and promotion
total $14,953 · program services $7,603 · management and general $1,776 · fundraising $5,574
-
13 · Office expenses
total $16,380 · program services $9,562 · management and general $5,455 · fundraising $1,363
-
14 · Information technology
total $34,043 · program services $21,177 · management and general $10,293 · fundraising $2,573
-
16 · Occupancy
total $144,484 · program services $131,276 · management and general $13,208
-
17 · Travel
total $5,077 · program services $3,529 · management and general $1,548
-
19 · Conferences, conventions and meetings
total $5,137 · program services $4,276 · management and general $861
-
20 · Interest
total $4,897 · program services $3,672 · management and general $735 · fundraising $490
-
21 · Payments to affiliates
total $41,380 · program services $29,385 · management and general $9,596 · fundraising $2,399
-
22 · Depreciation, depletion and amortization
total $172,737 · program services $155,418 · management and general $17,269 · fundraising $50
-
23 · Insurance
total $43,716 · program services $39,791 · management and general $3,925
-
24a · Other expenses: DUES AND SUBSCRIPTIONS
total $2,230 · management and general $2,230
-
24b · Other expenses: MISCELLANEOUS
total $22,917 · program services $2,157 · management and general $1,000 · fundraising $19,760
-
24c · Other expenses: MEALS FOR MEMBERS
total $864 · fundraising $864
-
24d · Other expenses: FIELD TRIPS
total $12,525 · program services $12,525
-
24e · All other expenses
total $424,049 · program services $342,774 · management and general $28,364 · fundraising $52,911
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $343,412 · end of year $762,632
-
2 · Savings and temporary cash investments
beginning of year $186,205 · end of year $148,345
-
4 · Accounts receivable
beginning of year $46,743 · end of year $47,684
-
5 · Loans and receivables from officers and key people
beginning of year $0 · end of year $0
-
6 · Loans and receivables from disqualified persons
beginning of year $0 · end of year $0
-
9 · Prepaid expenses and deferred charges
beginning of year $7,220 · end of year $2,728
-
10a · Land, buildings and equipment: cost or other basis
$6,424,912
-
10b · Land, buildings and equipment: accumulated depreciation
$4,325,883
-
10c · Land, buildings and equipment, net
beginning of year $2,200,697 · end of year $2,099,029
-
11 · Investments: publicly traded securities
beginning of year $1,154,830 · end of year $939,624
-
12 · Investments: other securities
beginning of year $200 · end of year $200
-
13 · Investments: program-related
beginning of year $0
-
15 · Other assets
beginning of year $74,337 · end of year $163,689
-
17 · Accounts payable and accrued expenses
beginning of year $90,284 · end of year $80,658
-
19 · Deferred revenue
beginning of year $173,509 · end of year $198,688
-
20 · Tax-exempt bond liabilities
beginning of year $0 · end of year $0
-
22 · Loans and payables to officers and key people
beginning of year $0 · end of year $0
-
23 · Secured mortgages and notes payable
beginning of year $282,400 · end of year $0
-
24 · Unsecured notes and loans payable
beginning of year $0 · end of year $0
-
25 · Other liabilities
beginning of year $78,588 · end of year $166,530
-
27 · Net assets without donor restrictions
beginning of year $3,388,863 · end of year $3,718,055
-
28 · Net assets with donor restrictions
beginning of year $0 · end of year $0
Mission and programs · 2022
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.
Activities or mission (Part I)
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.
-
THE CHILDCARE AND PRESCHOOL PROGRAM OFFERS HIGH QUALITY CHILD CARE AND PRESCHOOL BY PROVIDING COMPREHENSIVE ACTIVITIES FOR CHILDREN OF ALL AGES, DRAWING ON DIVERSE MEMBERS OF THE COMMUNITY. THIS PROGRAM RELIEVES THE BURDEN OF BALANCING WORK AND FAMILY. IT ALLOWS PARENTS OF CHILDREN IN THE ORGANIZATION'S CARE TO REMAIN EMPLOYED, KNOWING THAT THEIR CHILDREN ARE THRIVING IN A SAFE, DEVELOPMENTALLY SOUND ENVIRONMENT.
Expenses $1,335,409 · Revenue $1,053,105
-
THE MEMBERSHIP AND HEALTHY LIVING PROGRAM STRIVES TO DEVELOP HEALTH IN SPIRIT, MIND AND BODY FOR PEOPLE OF ALL AGES AND ABILITIES. THIS PROGRAM IS DESIGNED TO HELP PEOPLE CREATE REALISTIC GOALS FOR SELF-IMPROVEMENT AND EMPHASIZE DISEASE PREVENTION THROUGH REGULAR EXERCISE, PROPER NUTRITION, STRESS MANAGEMENT AND HEALTH EDUCATION.
Expenses $502,721 · Revenue $516,818
-
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.
Expenses $439,664 · Revenue $258,591
-
THE CITY POOL AND PLAYGROUND PROGRAM PROVIDES AREA YOUTH OPPORTUNITIES TO SHAPE VALUES AND DEVELOP HEALTHIER LIFESTYLES WITH THE USE OF THE CITY PARKS AND AQUATIC CENTER.
Expenses $118,749 · Revenue $137,950
As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Dan RiesDAN RIES
VICE CHAIR
- Total calculated
- $0
- Hours/week
- 1
-
Levi MorrisLEVI MORRIS
SECRETARY
- Total calculated
- $0
- Hours/week
- 1
-
Mike ClarkMIKE CLARK
TREASURER
- Total calculated
- $0
- Hours/week
- 1
-
Sandra WarrenSANDRA WARREN
CHAIR
- Total calculated
- $0
- Hours/week
- 1
-
Alex JohnsonALEX JOHNSON
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Kerry SelfKERRY SELF
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Taylor ChapmanTAYLOR CHAPMAN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Tess BrandtTESS BRANDT
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Wes BoyerWES BOYER
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.
Grants on this return
No itemized grants to organizations on this return.
Taxable family on this return
Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.
Related partnerships
Part III: related organizations taxable as a partnership, with the filer's share.
-
WESTSHIRE
Related · REAL ESTATE · IA · 20% owned · share of income $1,656 · share of assets $66,020
Directly controlled by NA
Related corporations and trusts
Part IV: related organizations taxable as a corporation or trust.
-
MICHAEL E TANGNEY CHARITABLE TRUST
Trust · TRUST INVESTMENTS · IA · 100% owned
Directly controlled by NA
-
PUBLIC BENEFIT HOLDING CORPORATION
C Corporation · FARMLAND RENT · IA · 100% owned
Directly controlled by NA
Provenance
- Return type
- form_990
- Tax year
- 2022
- Filed
- 15 November 2023
- IRS schema version
- 2022v5.0
- Source object
- 202323199349307622
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