YWCA OF GREATER JOHNSTOWN

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1914

Legal Domicile

Principal Officer

DIANE LOPEZ

Phone

8145363519

Tax Period

2023-01-01 to 2023-12-31

YWCA OF GREATER JOHNSTOWN, founded in 1914, is a small nonprofit that reported $475K in total revenue in fiscal year 2023. Revenue decreased 18% compared to the prior year. Expenses of $552K exceeded revenue, resulting in a 16% operating deficit.

Mission

YWCA GREATER JOHNSTOWN IS DEDICATED TO ELIMINATING RACISM, EMPOWERING WOMEN, AND PROMOTING PEACE, JUSTICE, FREEDOM, AND DIGNITY FOR ALL.

Program Service Accomplishments

Program 1

Expenses: $352,662 Revenue: $302,179

THE YWCA PROVIDES EXCEPTIONAL DAY CARE AND PRESCHOOL ACTIVITIES. WE'VE DESIGNED A VERY SPECIAL PROGRAM FOR THE CHILDREN. THE YWCA IS DETERMINED TO PROVIDE ALL THE ELEMENTS THAT FAMILIES FEEL ARE MOST IMPORTANT: LOTS OF LOVE AND ATTENTION, STIMULATING ACTIVITIES, AND TONS OF FUN ALL OF THESE ELEMENTS ARE DRAWN TOGETHER TO CREATE A CLEAN, SAFE PROGRAM WHERE CHILDREN CAN LEARN WHILE THEY PLAY, MAKE NEW FRIENDS, AND GET THE CARE THEY NEED TO THRIVE. WE PROVIDE A PLACE WHERE THE CHILDREN CAN EXPLORE, DISCOVER, AND GROW. OUR PROGRAM ALSO PROVIDES MANY OPPORTUNITIES FOR FAMILY INVOLVEMENT AND COMMUNICATION THROUGHOUT THE YEAR. TOGETHER, THE YWCA AND FAMILIES, CAN CREATE A RICH AND REWARDING EXPERIENCE FOR CHILDREN.

Program 2

Expenses: $68,987 Revenue: $64,614

THE YWCA OFFERS A VARIETY OF HEALTH, PHYSICAL EDUCATION, AND RECREATIONAL ACTIVITIES. OUR AQUATICS PROGRAMS INCLUDE SWIMMING INSTRUCTION LESSONS FOR ALL AGES, WATER AEROBICS, AND A VARIETY OF OTHER CLASSES. THE BODY SHOP, OUR EXERCISE ROOM, OFFERS STATE-OF-THE-ART EQUIPMENT. IN ADDITION, THE YWCA OFFERS VARIOUS SPECIFIC EXERCISE CLASSES AS WELL AS WEEKEND RETREATS.

Program 3

Expenses: $4,843 Revenue: $2,142

THE YWCA OFFERS THREE FITNESS TRAINING MEMBERSHIP PLANS TO MEET THE NEEDS OF ALL. THE PLAN OPTIONS ARE STRUCTURED TO PROVIDE VARIOUS ACCESS LEVELS TO OUR PROGRAMS AND FACILITIES.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $66,728

Program Service Revenue $368,935

Investment Income $361

Other Revenue $38,605

TOTAL REVENUE $474,629

Expense Breakdown

Grants Paid $0

Salaries & Benefits $404,272

Fundraising Expenses $1,534

Program Expenses $426,492

Other Expenses $148,063

TOTAL EXPENSES $552,335

Year-over-Year Comparison

	2023	2022	Change
Revenue	$474,629	$581,840	-0.2%
Expenses	$552,335	$534,151	+0.0%
Net Income	$-77,706	$47,689	-2.6%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$31,002

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARY PARSON	EXECUTIVE DI	5.00	Officer	$31,002	$0	$31,002
DIANE LOPEZ	PRESIDENT	5.00	Officer Director	$0	$0	$0
MARCIA POLONKEY	VP/SECRETARY	5.00	Officer Director	$0	$0	$0
TIFFANY WETZEL-STURTZ	TREASURER	5.00	Officer Director	$0	$0	$0
JENNIFER BEERS	DIRECTOR	5.00	Director	$0	$0	$0
ANNAMARIE REPLOGLE	DIRECTOR	5.00	Director	$0	$0	$0
DEBBIE WISSINGER	DIRECTOR	5.00	Director	$0	$0	$0
CHRISTINE PATRICK	DIRECTOR	5.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$474,629	$552,335	$554,911	$-77,706
2022	$581,840	$534,151	$692,943	$47,689
2021	$856,822	$475,862	$620,305	$380,960
2020	$432,135	$361,850	$293,186	$70,285
2019	$433,004	$409,212	$123,676	$23,792
2018	$410,946	$402,441	$98,856	$8,505