Miami County Young Mens Christian Association in Peru, Indiana (IN)

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Miami County Young Mens Christian Association
Employer Identification Number (EIN)350893512
Name of OrganizationMiami County Young Mens Christian Association
In Care of NameCity
Address6th Wabash Sts, Peru, IN 46970
ActivitiesYMCA, YWCA, YMCA, etc., Other religious activities
SubsectionReligious Organization
Ruling Date10/1944
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2013
Assets$1,000,000 to $4,999,999
Income$1,000,000 to $4,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$1,738,803
Amount of Income$1,640,641
Form 990 Revenue Amount$1,553,375
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 2013: $1,640,641 (it was $1,806,741 in 2012)
This organization: 

 $1,640,641
Other organizations performing similar types of work: 

 $4,257,632

Assets in 2013: $1,738,803 (it was $1,383,485 in 2012)
Miami County Young Mens Christian Association: 

 $1,738,803
Other organizations performing similar types of work: 

 $8,170,216

Expenses in 2013: $1,408,061
This organization: 

 $1,408,061
Other organizations performing similar types of work: 

 $3,761,605

Income to expenses ratio in 2013: 1.2
Miami County Young Mens Christian Association: 

 1.2
Other organizations performing similar types of work: 

 1.1

Number of employees in 2013: 120
This organization: 

 120
Other organizations performing similar types of work: 

 252

Grants share in income in 2013: 50.7%
Miami County Young Mens Christian Association: 

 50.7%
Other organizations performing similar types of work: 

 20.8%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?NoYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesYes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNo
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?NoNo
Did the organization report an amount for land, buildings, and equipment?YesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?YesYes
Did the organization report an amount for other assets that is 5% or more of its total assets?YesNo
Did the organization report an amount for other liabilities?YesYes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?NoNo
Did the organization obtain separate, independent audited financial statements for the tax year?NoNo
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?NoYes
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?NoNo
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?NoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNo
A family member of a current or former officer, director, trustee, or key employee?NoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNo
Did the organization receive more than $25,000 in non-cash contributions?NoNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNo
Was the organization related to any tax-exempt or taxable entity?NoNo
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
201120122013
The number reported in Box 3 of Form 1096158
The number of Forms W-2G00
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?NoNo
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return116120
Did the organization file all required federal employment tax returns?YesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?YesYesYes
Has it filed a Form 990-T for this year?YesYes
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?NoNo
Did the organization notify the donor of the value of the goods or services provided?NoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities $0$0$0
Gross income from members or shareholders$0$0$0
Gross income from other sources$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNo
The amount of tax-exempt interest received or accrued during the year$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0
The amount of reserves on hand$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNo
Has it filed a Form 720 to report these payments?NoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$69,528$69,797
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$15,012$15,898
Total number of individuals who received more than $100,000 of reportable compensation from the organization00
Total number of independent contractors who received more than $100,000 of compensation from the organization00
Statement of Revenue
201120122013
Total revenue$2,213,579$1,777,656$1,553,375
Contributions, Gifts, Grants and Other Similar Amounts$1,563,481$1,054,288$787,284
Program Service Revenue$642,692$710,077$661,043
0$670,654$615,786
0$39,423$45,257
All other program service revenue$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$3,745$10,686$66,105
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$0$0$0
Net rental loss$-5,302$-6,967$-3,118
Gross rents (Real / Personal)$4,574 / $0$2,475 / $0$0 / $0
Less: rental expenses (Real / Personal)$9,876 / $0$9,442 / $0$3,118 / $0
Rental income or (loss) (Real / Personal)$-5,302 / $0$-6,967 / $0$-3,118 / $0
Net gain/loss from sales of assets other than inventory$1,675$297$-25,929
Gross amount from sales of assets other than inventory (Securities / Other)$0 / $1,675$0 / $297$0 / $22,000
Less: cost or other basis and sales expenses (Securities / Other)$0 / $0$0 / $0$0 / $47,929
Gain or (loss) (Securities / Other)$0 / $1,675$0 / $297$0 / $-25,929
Net income/loss from fundraising events$0$0$59,483
Gross income from fundraising events$0$0$81,743
Less: direct expenses$0$0$22,260
Net income/loss from gaming activities$0$0$0
Net income/loss from sales of inventory$6,188$6,148$4,697
Gross sales of inventory, less returns and allowances$28,010$25,791$18,656
Less: cost of goods sold$21,822$19,643$13,959
Miscellaneous Revenue$1,100$3,127$3,810
541800$2,631$3,237
0$496$573
All other revenue$0$0
Statement of Functional Expenses
201120122013
Total functional expenses$2,423,627$1,676,256$1,408,061
Grants and other assistance to domestic organizations and domestic governments$0$0
Grants and other assistance to domestic individuals$0$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0
Benefits paid to or for members$0$0
Compensation of current officers, directors, trustees, and key employees$0$0$0
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$740,062$686,689$723,876
Pension plan accruals and contributions$36,628$31,396
Other employee benefits$51,388$48,779
Payroll taxes$54,626$57,915$55,399
Fees for services (non-employees)
Management$0$0
Legal$0$0
Accounting$17,954$16,611
Lobbying$0$0
Professional fundraising services$0$0$0
Investment management fees$0$0
Other$0$0
Advertising and promotion$6,174$5,514
Office expenses$8,739$8,323
Information technology$5,306$4,585
Royalties$0$0
Occupancy$102,124$102,118
Travel$2,829$1,489
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$4,095$3,359
Interest$89$398
Payments to affiliates$16,800$16,980
Depreciation, depletion, and amortization$110,999$108,408
Insurance$108,820$53,348
Other expenses$157,849$44,044
Other expenses$55,291$42,943
Other expenses$47,182$30,061
Other expenses$29,956$21,365
Other expenses$169,429$89,065
Balance Sheet
201120122013
Total assets$1,344,687$1,383,485$1,738,803
Cash - non-interest-bearing$22,661$12,038
Savings and temporary cash investments$40,000$22,056
Pledges and grants receivable, net$0$0
Accounts receivable, net$0$16,800
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0
Notes and loans receivable, net$0$0
Inventories for sale or use$0$0
Prepaid expenses and deferred charges$0$0
Land, buildings, and equipment: cost or other basis$969,710$1,220,609
Investments - publicly traded securities$0$0
Investments - other securities$0$0
Investments - program-related$194,792$467,300
Intangible assets$0$0
Other assets$156,322$0
Total liabilities$129,662$67,060$47,102
Accounts payable and accrued expenses$875$7,460
Grants payable$0$0
Deferred revenue$0$0
Tax-exempt bond liabilities$0$0$0
Escrow or custodial account liability$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0
Secured mortgages and notes payable to unrelated third parties$28,827$24,341$19,313
Unsecured notes and loans payable to unrelated third parties$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$41,844$20,329
Total net assets or fund balances$1,215,025$1,316,425$1,691,701
Unrestricted net assets$1,249,354$1,381,107
Temporarily restricted net assets$50,653$40,106
Permanently restricted net assets$16,418$270,488
Capital stock or trust principal, or current funds$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi)
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2009 - 2013)
2009 - 2013 Total
Public Support$6,299,161
Subtotal Support$6,299,161
Gifts, grants, contributions, and membership fees received$6,299,161
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) that exceeds 2% of the total support$0
Total Support$9,651,388
Public Support$6,299,161
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$123,800
Net income from unrelated business activities, whether or not the business is regularly carried on$6,788
Other income. Do not include gain or loss from the sale of capital assets$3,221,639
Gross receipts from related activities, etc.$81,743
Unrelated Trade or Business Income (for 2008)
IncomeExpensesNet
Total$9,555$13,370$-3,815
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$9,555$13,370$-3,815
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$0
Unrelated business taxable income$-3,815
Unrelated business taxable income before net operating loss deduction$-3,815
Net operating loss deduction$0
Unrelated business taxable income before specific deduction$-3,815
Specific deduction$1,000
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Young Mens Christian Association Of Greater Indianapolis615 N Alabama St Ste 200, Indianapolis, IN 46204-1432IN1944-09$52,441,205
2Metropolitan Young Mens Christian Association, Ymca Of Fort Wayne347 W Berry St Ste 500, Fort Wayne, IN 46802-2241IN1942-10$21,833,430
3Kosciusko Community Y M C A Inc1305 Mariners Dr, Warsaw, IN 46582-7145IN1973-01$11,416,123
4Ymca Camp Tecumseh Inc12635 W Tecumseh Bend Rd, Brookston, IN 47923-7012IN1973-12$6,699,038
5Valparaiso Ymca1201 Cumberland Xing, Valparaiso, IN 46383-2192IN1953-06$5,372,848
6Young Mens Christian Association, Y M C A2010 College Ave, Vincennes, IN 47591-5631IN1943-03$2,902,702
7Ywca North Central Indiana Inc1102 Fellows St, South Bend, IN 46601-3514IN1943-03$2,514,095
8Young Mens Christian Association Of Greene County Tennessee404 Y St, Greeneville, TN 37745-6243TN1975-04$1,691,063
9Young Womens Christian Assoc Of Yonkers87 S Broadway, Yonkers, NY 10701-4004NY1956-05$1,650,727
10Henry County Ymca300 Wittenbraker Ave, New Castle, IN 47362-5034IN1944-10$1,014,733
11Young Mens Christian Association Of BeaumontPO BOX 150743, Lufkin, TX 75915-0743TX1937-12$9
12Young Men & Womens Hebrew Assn & Irene Kaufmann Centers5738 Forbes Ave, Pittsburgh, PA 15217-1563PA1961-04$17,350,931
13Young Mens Christian Association Of Metro North Inc2 Centennial Dr Ste 4a, Peabody, MA 01960-7919MA1938-01$14,951,124
14Y M C A Of Westfield N J220 Clark St, Westfield, NJ 07090-4012NJ1937-12$13,762,022
15Scott County Family Y606 W 2nd St, Davenport, IA 52801-1009IA1942-07$11,451,739
16Young Mens Christian Association Of Burlington And Camden Counties Inc59 Centerton Rd, Mount Laurel, NJ 08054-6100NJ1942-07$10,262,001
17Young Mens Christian Assoc Dryades St Colored Young Mens AssociationPO BOX 56217, New Orleans, LA 70156-6217LA1952-12$7,596,382
18Miami County Young Mens Christian Association6th Wabash Sts, Peru, IN 46970IN1944-10$1,640,641
19Young Mens Christian Assn Of Madison County IncPO BOX 527, Anderson, IN 46015-0527IN1937-11$1,520,550
20Cass County Family Y IncLogansport 905 E Broadway, Logansport, IN 46947IN1944-09$852,189
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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