YMCA ENDOWMENT FOUNDATION (EIN 510194498) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

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Financial Trends

Organization Details

Formation Year

1975

Legal Domicile

Principal Officer

AJ HERNANDEZ

Phone

3342290005

Tax Period

2023-01-01 to 2023-12-31

YMCA ENDOWMENT FOUNDATION, founded in 1975, is a small nonprofit in the Human Services sector that reported $614K in total revenue in fiscal year 2018. Revenue surged 103% from the prior year, signaling strong growth momentum. The organization ran a surplus of $331K, a strong 54% operating margin.

Mission

THE FOUNDATION WAS FORMED TO HOLD AND MANAGE ENDOWMENT CONTRIBUTIONS FOR THE YOUNG MEN'S CHRISTIAN ASSOCIATION OF MONTGOMERY, ALABAMA. THE MONTGOMERY YMCA IS AN ALABAMA CORPORATION EXEMPT FROM FEDERAL TAXATION. THE MONTGOMERY YMCA STRIVES TO DEVELOP CHRISTIAN VALUES AND IMPROVE THE QUALITY OF LIFE IN THE MONTGOMERY AREA BY INVOLVING INDIVIDUALS AND FAMILIES IN PROGRAMS THAT DEVELOP SPIRIT, MIND, AND BODY. THE MONTGOMERY YMCA'S ACTIVITIES INCLUDE SERVICES TO BUILD CHARACTER, MAKE A DIFFERENCE AND CHANGE LIVES BY ENCOURAGING HEALTHY LIFESTYLES, DISEASE PREVENTION, BUILDING SELF-ESTEEM, DEVELOPING A SENSE OF BELONGING AND COMMUNITY PRIDE, YOUTH SPORTS, AQUATICS PROGRAMS, SWIM LESSONS, AFTERSCHOOL PROGRAMS, TEEN LEADERSHIP, ADULT SPORTS AND SENIOR HEALTH PROGRAMS. THE MONTGOMERY YMCA SERVES PEOPLE OF ALL AGES, RELIGIONS, RACE AND ECONOMIC BACKGROUNDS IN THE ALABAMA COUNTIES OF MONTGOMERY, ELMORE, MACON, PIKE, AND BUTLER.

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Trantor Score

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

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $24,514

Program Service Revenue $0

Investment Income $277,863

Other Revenue $9,900

TOTAL REVENUE $312,277

Expense Breakdown

Grants Paid $275,500

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $297,517

Other Expenses $26,027

TOTAL EXPENSES $301,527

Year-over-Year Comparison

	2023	2022	Change
Revenue	$312,277	$119,921	+1.6%
Expenses	$301,527	$283,248	+0.1%
Net Income	$10,750	$-163,327	-1.1%

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

N/A

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

$411,936

Total Directors

$326,132

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
GARY A COBBS	SECRETARY/CE	N/A	Officer Director	$0	$44,246	$326,132
SCOTT GULLEY	CFO	N/A	Officer	$0	$228	$46,314
MARY BETH HIGGINS	CFO	N/A	Officer	$0	$4,371	$39,490
JAMES ANDERSON	TRUSTEE	N/A	Director	$0	$0	$0
ARTHUR BRITTON	TRUSTEE	N/A	Director	$0	$0	$0
GENE CRANE	TRUSTEE	N/A	Director	$0	$0	$0
ED CROWELL	TRUSTEE	N/A	Director	$0	$0	$0
LAURA CRUM	TRUSTEE	N/A	Director	$0	$0	$0
BEN JOE CUMBUS	TRUSTEE	N/A	Director	$0	$0	$0
JUDGE JOEL DUBINA	TRUSTEE	N/A	Director	$0	$0	$0
LISTON EDDINS	TRUSTEE	N/A	Director	$0	$0	$0
LES HAYES	TRUSTEE	N/A	Director	$0	$0	$0
STEVE HUMPHREY	TRUSTEE	N/A	Director	$0	$0	$0
HANK HUTCHINSON	TRUSTEE	N/A	Director	$0	$0	$0
KNOX KERSHAW	TRUSTEE	N/A	Director	$0	$0	$0
BILLY LIVINGS	TRUSTEE	N/A	Director	$0	$0	$0
JIMMY LOWDER	TRUSTEE	N/A	Director	$0	$0	$0
DELBERT MADISON	TRUSTEE	N/A	Director	$0	$0	$0
BEVERLY MCKINNEY	TRUSTEE	N/A	Director	$0	$0	$0
MAC MCLEOD	TRUSTEE	N/A	Director	$0	$0	$0
JUNIE PIERCE	TRUSTEE	N/A	Director	$0	$0	$0
ROBERT SCARBROUGH	TRUSTEE	N/A	Director	$0	$0	$0
WILL SELLERS	TRUSTEE	N/A	Director	$0	$0	$0
SIM SIPPIAL	PRESIDENT	N/A	Officer Director	$0	$0	$0
TODD STRANGE	TRUSTEE	N/A	Director	$0	$0	$0
JIMMY STUBBS	TRUSTEE	N/A	Director	$0	$0	$0
KEN UPCHURCH	VICE CHAIRMA	N/A	Officer Director	$0	$0	$0
JIMMY WALTER	TREASURER	N/A	Officer Director	$0	$0	$0
RONNIE WYNN	TRUSTEE	N/A	Director	$0	$0	$0
PHILIP YOUNG	TRUSTEE	N/A	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	$312,277	$301,527	$5,347,929	$10,750
2022	$119,921	$283,248	$4,869,256	$-163,327
2021	$314,919	$300,829	$5,743,836	$14,090
2020	$179,059	$282,464	$5,376,825	$-103,405
2019	$174,047	$288,067	$4,136,373	$-114,020
2018	$613,870	$282,905	$3,785,627	$330,965

YMCA ENDOWMENT FOUNDATION