Heritage Ymca Group in Naperville, Illinois (IL)

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Heritage Ymca Group
Employer Identification Number (EIN)362179781
Name of OrganizationHeritage Ymca Group
Address34 S Washington St, Naperville, IL 60540-5331
ActivitiesTraining in sports, Combat juvenile delinquency, Other recreational activities
SubsectionCharitable Organization
Ruling Date09/1942
DeductibilityContributions are deductible
FoundationOrganization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
OrganizationAssociation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2010
Assets$10,000,000 to $49,999,999
Income$10,000,000 to $49,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$19,011,041
Amount of Income$25,881,271
Form 990 Revenue Amount$20,523,260
National Taxonomy of Exempt Entities (NTEE)Human Services - Multipurpose and Other: Young Men's or Women's Associations (YMCA, YWCA, YWHA, YMHA)


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Amount of income in 2010: $25,881,271
Heritage Ymca Group: 

 $25,881,271
Other organizations performing similar types of work: 

 $4,257,632

Assets in 2010: $19,011,041
This organization: 

 $19,011,041
Other organizations performing similar types of work: 

 $8,170,216

Expenses in 2002: $10,029,965
Heritage Ymca Group: 

 $10,029,965
Other organizations performing similar types of work: 

 $3,761,605

Income to expenses ratio in 2002: 1.0
Heritage Ymca Group: 

 1.0
Other organizations performing similar types of work: 

 1.1

Expenses allocated to program services in 2002: 60.8%
This organization: 

 60.8%
Other organizations performing similar types of work: 

 84.6%

Number of employees in 2002: 505
Heritage Ymca Group: 

 505
Other organizations performing similar types of work: 

 252

Employees paid over $50,000 in 2002: 1.0%
This organization: 

 1.0%
Other organizations performing similar types of work: 

 1.7%

Grants share in income in 2002: 9.3%
Heritage Ymca Group: 

 9.3%
Other organizations performing similar types of work: 

 20.8%

Financial snapshot ($)

Revenue for 2002

Assets at end of 2002

Expenses for 2002

Functional Expenses for 2002 ($)

Income-Producing Activities for 2002

Revenue, Expenses, and Changes in Net Assets or Fund Balances
200020012002
Total revenue$9,623,395$10,081,160$10,366,788
Contributions, gifts, grants, and similar amounts received$960,287$952,870$961,614
Contributions to donor advised funds
Direct public support$689,962$450,889$224,874
Indirect public support$125,709$0$150,000
Government contributions (grants)$144,616$501,981$586,740
Program service revenue including government fees and contracts$4,305,989$4,632,452$4,745,768
Membership dues and assessments$3,966,856$4,343,575$4,513,259
Interest on savings and temporary cash investments$191,689$34,654$17,725
Dividends and interest from securities$0$0$0
Net rental income or (loss)$84,538$71,365$74,848
Gross rents$84,538$71,365$74,848
Less: rental expenses$0$0$0
Other investment income$0$2,320$725
Gain or (loss) from sales of assets other than inventory$0$7,755$0
Gross amount from sales of assets other than inventory$0$15,732$0
Less: cost or other basis and sales expenses$0$7,977$0
Net income or (loss) from special events and activities$56,454$3,422$-3,187
Gross revenue$84,477$30,859$26,780
Less: direct expenses other than fundraising expenses$28,023$27,437$29,967
Gross profit or (loss) from sales of inventory$27,147$2,953$-7,842
Gross sales of inventory, less returns and allowances$27,147$29,524$16,552
Less: cost of goods sold$0$26,571$24,394
Other revenue$30,435$29,794$63,878
Total expenses$9,395,110$10,001,157$10,029,965
Program services$5,706,607$6,179,766$6,101,783
Management and general$3,435,160$3,526,776$3,630,793
Fundraising$202,339$185,814$188,590
Payments to affiliates$51,004$108,801$108,799
Net assets or fund balances at end of year$4,476,200$4,517,922$4,802,431
Excess or (deficit) for the year$228,285$80,003$336,823
Net assets or fund balances at beginning of year$4,247,915$4,476,200$4,517,922
Other changes in net assets or fund balances$0$-38,281$-52,314
Statement of Functional Expenses (for 2002)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$9,921,166$6,101,783$3,630,793$188,590
Grants paid from donor advised funds
Other grants and allocations$284,069
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$641,582$410,613$173,227$57,742
Compensation of former officers, directors, key employees, etc.
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)
Salaries and wages of employees not included above$3,866,993$2,690,876$1,140,019$36,098
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$605,893$343,428$241,412$21,053
Payroll taxes$329,941$232,105$90,514$7,322
Professional fundraising fees$0$0$0$0
Accounting fees$21,556$6,223$15,333$0
Legal fees$47,293$13,652$33,641$0
Supplies$599,694$467,458$125,299$6,937
Telephone$172,260$99,229$73,031$0
Postage and shipping$33,175$18,790$13,051$1,334
Occupancy$512,335$353,393$158,942$0
Equipment rental and maintenance$728,913$199,146$529,767$0
Printing and publications$362,705$188,160$145,999$28,546
Travel$0$0$0$0
Conferences, conventions, and meetings$130,422$97,160$32,097$1,165
Interest$156,052$76,191$71,609$8,252
Depreciation, depletion, etc.$734,567$452,606$267,795$14,166
Other expenses not covered above$693,716$168,684$519,057$5,975
Balance Sheets
200020012002
Total assets$15,591,722$15,549,207$15,494,037
Cash - non-interest-bearing$927,350$1,131,372$785,841
Savings and temporary cash investments$416,603$273,529$0
Accounts receivable less allowance for doubtful accounts$0$0$0
Pledges receivable less allowance for doubtful accounts$1,000,000$1,000,000$1,150,000
Grants receivable$0$0$150,000
Receivables from current and former officers, directors, trustees, and key employees$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)
Other notes and loans receivable less allowance for doubtful accounts$0$0$0
Inventories for sale or use$0$0$0
Prepaid expenses and deferred charges$203,907$196,816$189,725
Investments - publicly-traded securities
Investments - other securities$0$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0
Investments - other$0$0$217,485
Land, buildings, and equipment less accumulated depreciation$12,719,002$12,670,560$12,921,446
Other assets, including program-related investments$324,860$276,930$79,540
Total liabilities$11,115,522$11,031,285$10,691,606
Accounts payable and accrued expenses$1,244,208$1,364,258$1,188,396
Grants payable$0$0$0
Deferred revenue$75,244$86,296$98,727
Loans from officers, directors, trustees, and key employees$0$0$0
Tax-exempt bond liabilities$0$0$0
Mortgages and other notes payable$9,592,411$9,380,731$9,204,483
Other liabilities$203,659$200,000$200,000
Total liabilities and net assets/fund balances$15,591,722$15,549,207$15,494,037
Total net assets or fund balances$4,476,200$4,517,922$4,802,431
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
200020012002
Total revenue$9,623,395$10,081,160$10,366,788
Total revenue, gains, and other support per audited financial statements$9,651,418$10,096,887$10,368,835
Other expenses$28,023$15,727$2,047
Net unrealized gains on investments$0$0$0
Donated services and use of facilities$0$0$0
Recoveries of prior year grants$0$0$0
Other$28,023$15,727$2,047
Other revenue$0$0$0
Investment expenses$0$0$0
Other$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
200020012002
Total expenses$9,395,110$10,001,157$10,029,965
Total expenses and losses per audited financial statements$9,423,133$10,055,165$10,084,326
Other revenue$28,023$54,008$54,361
Donated services and use of facilities$0$0$0
Prior year adjustments$0$0$0
Losses$0$0$0
Other$28,023$54,008$54,361
Other expenses$0$0$0
Investment expenses$0$0$0
Other$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings0
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?
Does the organization have a written conflict of interest policy?
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?
Did the organization acquire a direct or indirect interest in any applicable insurance contract?
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?
Number of employees employed in the pay period that includes March 12, 2006505
Analysis of Income-Producing Activities (for 2002)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$153,989$9,251,185
Program service revenue
Program service revenue 1000000$000$0$4,745,768
Program service revenue 2000000$000$0$0
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$4,513,259
Interest on savings and temporary cash investments000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$17,725$0
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed property000000$0Income exempt from debt-financed (section 514) provisions because at least 85% of the use of the property is for the organization's exempt purposes (Note: This code is only for income from the 15% or less non-exempt purpose use.) (section 514(b)(1)(A))$74,848$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$725$0
Gain or (loss) from sales of assets other than inventory000000$000$0$0
Net income or (loss) from special events000000$0Income from an activity that is not regularly carried on (section 512(a)(1))$-3,187$0
Gross profit or (loss) from sales of inventory000000$000$0$-7,842
Other revenue000000$0Income from an activity that is not regularly carried on (section 512(a)(1))$63,878$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2002)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2002)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$72,000$9,388$0
$57,600$7,524$0
$52,530$13,947$0
$50,880$10,576$0
$50,160$15,073$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2002)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?
Did the organization maintain any donor advised funds?
Did the organization make any taxable distributions under section 4966?
Did the organization make a distribution to a donor, donor advisor, or related person?
The total number of donor advised funds owned at the end of the tax year
The aggregate value of assets held in all donor advised funds owned at the end of the tax year
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts
The aggregate value of assets held in all funds or accounts included above at the end of the tax year
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization that normally receives: less than 1/3 of its support from gross investment income and unrelated taxable business income and more than 1/3 of its support from contribution, membership fees
Support Schedule
199920002001
Total$7,638,655$9,651,418$10,096,887
Gifts, grants, and contributions received$429,446$960,287$952,870
Membership fees received$3,301,110$3,966,856$4,343,575
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$3,688,451$4,390,466$4,663,311
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$157,652$191,689$6,448
Net income from unrelated business activities not included above$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0
Other income$61,996$142,120$130,683
Lobbying Expenditures by Electing Public Charities (for 2002)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
Unrelated Trade or Business Income (for 2008)
IncomeExpensesNet
Total$0$0$0
Gross receipts or sales less returns and allowances$0$0$0
Cost of goods sold$0$0$0
Gross profit$0$0$0
Capital gain net income$0$0$0
Net gain$0$0$0
Capital loss deduction for trusts$0$0$0
Income (loss) from partnerships and S corporations$0$0$0
Rent income$0$0$0
Unrelated debt-financed income$0$0$0
Interest, annuities, royalties, and rents from controlled organizations$0$0$0
Investment income of a section 501(c)(7), (9), or (17) organization$0$0$0
Exploited exempt activity income$0$0$0
Advertising income$0$0$0
Other income$0$0$0
Deductions Not Taken Elsewhere (for 2008)
Total deductions$0
Compensation of officers, directors, and trustees$0
Salaries and wages$0
Repairs and maintenance$0
Bad debts$0
Interest$0
Taxes and licenses$0
Charitable contributions$0
Depreciation$0
Depletion$0
Contributions to deferred compensation plans$0
Employee benefit programs$0
Excess exempt expenses$0
Excess readership costs$0
Other deductions$0
Unrelated business taxable income$0
Unrelated business taxable income before net operating loss deduction$0
Net operating loss deduction$0
Unrelated business taxable income before specific deduction$0
Specific deduction$1,000
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1National Council Of Young Mens Christian Assns Of The Usa101 N Wacker Dr Fl 16, Chicago, IL 60606-7310IL1983-12$194,638,783
2Ymca Of Metropolitan Chicago, Attn Controller801 N Dearborn St, Chicago, IL 60610-3316IL1941-07$163,806,888
3Heritage Ymca Group34 S Washington St, Naperville, IL 60540-5331IL1942-09$25,881,271
4Young Womens Christian Association Of Metropolitan Chicago, Ywca Of Metropolitan Chicago1 N Lasalle St No 1150, Chicago, IL 60602IL1934-02$11,305,350
5Young Mens Christian Assoication Of Southwest Illinois424 Lebanon Ave, Belleville, IL 62220-4127IL1970-06$11,145,417
6Ymca Of Rock River Valley220 E State St Fl 4, Rockford, IL 61104-1036IL1965-03$10,188,929
7Young Mens Christian Association Joliet749 Houbolt Rd, Joliet, IL 60431-9319IL1936-09$9,846,299
8Young Mens Christian Association Of Northwestern Dupage County49 Diecke Dr, Glen Ellyn, IL 60137-5665IL1964-12$4,835,946
9Young Mens Christian Association, Decatur Family Ymca220 W Mckinley Ave, Decatur, IL 62526-5838IL1942-08$3,867,981
10Golden Corridor Family Young Mens Christian Association300 W Wise Rd, Schaumburg, IL 60193-4015IL1984-01$2,855,494
11Young Mens Christian Association Of Greene County Tennessee404 Y St, Greeneville, TN 37745-6243TN1975-04$1,691,063
12Young Womens Christian Assoc Of Yonkers87 S Broadway, Yonkers, NY 10701-4004NY1956-05$1,650,727
13Young Mens Christian Association Of BeaumontPO BOX 150743, Lufkin, TX 75915-0743TX1937-12$9
14Young Men & Womens Hebrew Assn & Irene Kaufmann Centers5738 Forbes Ave, Pittsburgh, PA 15217-1563PA1961-04$17,350,931
15Young Mens Christian Association Of Metro North Inc2 Centennial Dr Ste 4a, Peabody, MA 01960-7919MA1938-01$14,951,124
16Y M C A Of Westfield N J220 Clark St, Westfield, NJ 07090-4012NJ1937-12$13,762,022
17Scott County Family Y606 W 2nd St, Davenport, IA 52801-1009IA1942-07$11,451,739
18Young Womens Christian Association Of Pekin315 Buena Vista Ave, Pekin, IL 61554-4227IL1958-03$1,465,910
19Bob Freesen Young Mens Christian Association1000 Sherwood Ln, Jacksonville, IL 62650-2700IL1942-08$1,017,183
20Streator Young Mens-Womens Christian Association710 Oakley Ave, Streator, IL 61364-1023IL1942-10$700,314
Number of organizations performing similar types of work
Alabama6
Arkansas1
Arizona3
California17
Colorado3
Connecticut11
District of Columbia3
Delaware2
Florida10
Georgia6
Hawaii1
Iowa7
Idaho4
Illinois15
Indiana12
Kansas5
Kentucky2
Louisiana4
Massachusetts10
Maryland2
Maine7
Michigan9
Minnesota5
Missouri9
Mississippi2
Montana1
North Carolina8
North Dakota1
Nebraska3
New Jersey19
New York16
Ohio18
Oklahoma2
Oregon1
Pennsylvania16
Rhode Island1
South Carolina6
South Dakota2
Tennessee3
Texas7
Virginia9
Vermont1
Washington8
Wisconsin9
West Virginia3
Wyoming1
Total291

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