YOUNG MENS CHRISTIAN ASSN OF MADISON COUNTY INC

EIN: 350868206 501(c)(3) Human Services

PENDLETON, IN

Total Revenue
$2,184,169
Total Expenses
$2,270,198
Total Assets
$595,924
Net Assets
$120,094
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
1937
Legal Domicile
IN
Principal Officer
CLARK SIMPSON
Phone
7656447796
Tax Period
2024-01-01 to 2024-12-31

YOUNG MENS CHRISTIAN ASSN OF MADISON COUNTY INC, founded in 1937, is a community nonprofit in the Human Services sector that reported $2.2M in total revenue in fiscal year 2024. Revenue fell 20% from the prior year — a significant decline worth monitoring.

Mission

THE YMCA IS AN AGENCY THAT STRIVES TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD A SPIRIT, MIND AND BODY FOR ALL. WE WORK HARD AT MAKING THIS MISSION A CENTRAL FOCUS OF OUR PROGRAMS. THE YMCA PROGRAM FEES ARE GENERALLY BASED UPON COVERING THE DIRECTLY RELATED EXPENSES. WE HAVE A POLICY THAT STATES WE WILL MAKE OUR MEMBERSHIP AVAILABLE TO ALL, REGARDLESS OF THEIR FINANCIAL ABILITY TO PAY. NO ONE IS TURNED AWAY BECAUSE OF AN INABILITY TO PAY THE NORMAL MEMBERSHIP FEE. A LIMITED AMOUNT OF PROGRAM FEES ARE WAIVED FOR NEEDY PARTICIPANTS AS DETERMINED BY THEIR ABILITY TO PAY THE NORMAL PROGRAM FEE.

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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%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $211,625
Program Service Revenue $1,908,734
Investment Income $1,349
Other Revenue $62,461
TOTAL REVENUE $2,184,169

Expense Breakdown

Grants Paid $0
Salaries & Benefits $1,536,094
Fundraising Expenses $155,490
Program Expenses $1,634,352
Other Expenses $734,104
TOTAL EXPENSES $2,270,198

Year-over-Year Comparison

2024 2023 Change
Revenue $2,184,169 $2,731,447 -0.2%
Expenses $2,270,198 $2,590,781 -0.1%
Net Income $-86,029 $140,666 -1.6%
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

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Governance

Voting Members
5
Independent Members
5
Employees
280
Volunteers
100

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
3
$9,375
Total Directors
5
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
STEPHEN MASTERS CVO/ BOARD C 1.00
Officer Director
$0 $0 $0
LARRY MECHEM VICE PRESIDE 1.00
Officer Director
$0 $0 $0
MICHAEL AUSTIN BOARD MEMBER 1.00
Director
$0 $0 $0
DAVE CRAVENS BOARD MEMBER 1.00
Director
$0 $0 $0
C DANIEL GRAHAM SR BOARD MEMBER 1.00
Director
$0 $0 $0
CLARK SIMPSON CEO 40.00
Officer
$9,375 $0 $9,375
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 $2,184,169 $2,270,198 $595,924 $-86,029
2023 $2,731,447 $2,590,781 $513,133 $140,666
2022 $1,642,480 $1,620,290 $362,929 $22,190
2021 $1,043,779 $1,103,357 $287,135 $-59,578
2020 $858,276 $860,653 $398,827 $-2,377
2019 $-1,192,618 $1,025,822 $350,604 $-2,218,440
2018 $1,219,796 $1,061,180 $2,640,593 $158,616
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