Young Mens Christian Association Of Waukesha in Waukesha, Wisconsin (WI)

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Young Mens Christian Association Of Waukesha
Employer Identification Number (EIN)390847658
Name of OrganizationYoung Mens Christian Association Of Waukesha
Address320 E Broadway, Waukesha, WI 53186-5060
ActivitiesYMCA, YWCA, YMCA, etc.
SubsectionCharitable Organization
Ruling Date12/1937
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
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2010
Assets$5,000,000 to $9,999,999
Income$1,000,000 to $4,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$7,533,539
Amount of Income$3,136,339
Form 990 Revenue Amount$3,136,339
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: $3,136,339
Young Mens Christian Association Of Waukesha: 

 $3,136,339
Other organizations performing similar types of work: 

 $4,257,632

Assets in 2010: $7,533,539
This organization: 

 $7,533,539
Other organizations performing similar types of work: 

 $8,170,216

Expenses in 2007: $3,423,758
This organization: 

 $3,423,758
Other organizations performing similar types of work: 

 $3,761,605

Income to expenses ratio in 2007: 1.0
This organization: 

 1.0
Other organizations performing similar types of work: 

 1.1

Expenses allocated to program services in 2007: 91.9%
This organization: 

 91.9%
Other organizations performing similar types of work: 

 84.6%

Number of employees in 2007: 208
Young Mens Christian Association Of Waukesha: 

 208
Other organizations performing similar types of work: 

 252

Employees paid over $50,000 in 2007: 1.4%
This organization: 

 1.4%
Other organizations performing similar types of work: 

 1.7%

Grants share in income in 2007: 10.1%
Young Mens Christian Association Of Waukesha: 

 10.1%
Other organizations performing similar types of work: 

 20.8%

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Expenses for 2007

Functional Expenses for 2007 ($)

Income-Producing Activities for 2007

Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220032004200520062007
Total revenue$2,544,253$2,672,178$2,896,857$3,014,436$3,552,959$3,358,352$3,441,217$3,443,185
Contributions, gifts, grants, and similar amounts received$352,672$327,159$302,628$403,941$798,997$299,789$396,986$347,585
Contributions to donor advised funds$0$0
Direct public support$194,672$167,159$153,490$206,262$727,491$49,265$166,451$128,479
Indirect public support$158,000$160,000$149,138$145,708$34,000$214,708$204,722$204,722
Government contributions (grants)$0$0$0$51,971$37,506$35,816$25,813$14,384
Program service revenue including government fees and contracts$852,705$892,402$985,988$974,347$997,203$1,135,930$1,185,901$1,287,025
Membership dues and assessments$1,283,495$1,400,777$1,524,695$1,571,820$1,699,505$1,864,144$1,787,064$1,733,396
Interest on savings and temporary cash investments$33,350$33,225$28,127$18,226$3,009$6,329$15,997$18,283
Dividends and interest from securities$0$0$0$0$0$0$0$0
Net rental income or (loss)$0$0$0$0$0$0$0$0
Gross rents$0$0$0$0$0$0$0$0
Less: rental expenses$0$0$0$0$0$0$0$0
Other investment income$0$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$0$0$0$0$0$0$0$0
Gross amount from sales of assets other than inventory$0$0$0$0$0$0$0$0
Less: cost or other basis and sales expenses$0$0$0$0$0$0$0$0
Net income or (loss) from special events and activities$15,263$13,611$28,790$27,775$24,120$37,332$41,571$32,339
Gross revenue$25,848$23,050$40,211$39,273$34,106$37,332$41,571$45,254
Less: direct expenses other than fundraising expenses$10,585$9,439$11,421$11,498$9,986$0$0$12,915
Gross profit or (loss) from sales of inventory$0$0$17,999$12,530$24,102$10,005$7,965$13,796
Gross sales of inventory, less returns and allowances$0$0$35,137$24,197$46,547$19,629$18,235$20,904
Less: cost of goods sold$0$0$17,138$11,667$22,445$9,624$10,270$7,108
Other revenue$6,768$5,004$8,630$5,797$6,023$4,823$5,733$10,761
Total expenses$2,161,343$2,371,267$2,640,237$2,620,858$2,850,681$3,019,373$3,035,630$3,423,758
Program services$1,862,133$1,981,969$2,190,861$2,337,345$2,477,228$2,684,588$2,760,212$3,144,792
Management and general$226,945$325,805$366,984$208,523$281,196$259,733$212,690$231,276
Fundraising$72,265$63,493$82,392$74,990$92,257$75,052$62,728$47,690
Payments to affiliates$0$0$0$0$0$0$0$0
Net assets or fund balances at end of year$5,229,235$5,330,146$5,586,766$5,209,157$5,911,435$6,250,414$6,656,001$6,675,428
Excess or (deficit) for the year$382,910$300,911$256,620$393,578$702,278$338,979$405,587$19,427
Net assets or fund balances at beginning of year$4,846,325$5,229,235$5,330,146$5,586,766$5,209,157$5,911,435$6,250,414$6,656,001
Other changes in net assets or fund balances$0$-200,000$0$-771,187$0$0$0$0
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$3,423,758$3,144,792$231,276$47,690
Grants paid from donor advised funds$0
Other grants and allocations$415,625
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$205,270$172,939$20,902$11,429
Compensation of former officers, directors, key employees, etc.$0$0$0$0
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)$0$0$0$0
Salaries and wages of employees not included above$1,315,589$1,262,896$44,417$8,276
Pension plan contributions not included above$84,180$75,762$5,051$3,367
Employee benefits not included above$76,361$68,726$4,581$3,054
Payroll taxes$140,713$127,538$8,410$4,765
Professional fundraising fees$0$0$0$0
Accounting fees$0$0$0$0
Legal fees$0$0$0$0
Supplies$196,697$180,657$11,833$4,207
Telephone$5,877$4,387$1,433$57
Postage and shipping$19,636$16,394$2,653$589
Occupancy$397,194$334,071$63,123$0
Equipment rental and maintenance$44,311$41,940$1,695$676
Printing and publications$26,648$25,389$738$521
Travel$23,644$15,684$7,880$80
Conferences, conventions, and meetings$15,290$10,941$4,332$17
Interest$14,525$14,525$0$0
Depreciation, depletion, etc.$261,209$232,824$20,134$8,251
Other expenses not covered above$180,984$144,494$34,094$2,396
Balance Sheets
20002001200220032004200520062007
Total assets$5,457,371$5,566,818$5,856,497$5,442,521$7,923,465$7,482,563$7,380,160$7,268,287
Cash - non-interest-bearing$350$350$350$350$350$350$350$350
Savings and temporary cash investments$1,026,996$1,255,272$1,395,129$297,748$448,887$458,567$511,330$289,161
Accounts receivable less allowance for doubtful accounts$0$1,600$9,157$20,307$20,838$26,811$27,078$80,317
Pledges receivable less allowance for doubtful accounts$38,407$32,571$2,503$36,333$526,940$137,512$95,802$20,648
Grants receivable$158,000$160,000$149,138$145,708$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Inventories for sale or use$1,972$1,414$1,007$1,318$1,973$2,474$1,692$1,015
Prepaid expenses and deferred charges$41,877$18,338$23,828$19,857$24,755$22,699$12,545$19,041
Investments - publicly-traded securities$0$0
Investments - other securities$0$0$0$0$0$0$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$0$0
Investments - other$0$0$0$0$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$4,189,769$4,097,273$4,275,385$4,920,900$6,864,495$6,798,203$6,693,788$6,820,180
Other assets, including program-related investments$0$0$0$0$35,227$35,947$37,575$37,575
Total liabilities$228,136$236,672$269,731$233,364$2,012,030$1,232,149$724,159$592,859
Accounts payable and accrued expenses$54,294$50,886$56,385$31,884$132,661$131,791$151,243$155,252
Grants payable$0$0$0$0$0$0$0$0
Deferred revenue$173,842$185,786$213,346$201,480$231,975$254,087$223,154$237,397
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0$0
Mortgages and other notes payable$0$0$0$0$1,647,394$537,108$349,762$49,290
Other liabilities$0$0$0$0$0$309,163$0$150,920
Total liabilities and net assets/fund balances$5,457,371$5,566,818$5,856,497$5,442,521$7,923,465$7,482,563$7,380,160$7,268,287
Total net assets or fund balances$5,229,235$5,330,146$5,586,766$5,209,157$5,911,435$6,250,414$6,656,001$6,675,428
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$2,544,253$2,672,178$2,896,857$3,014,436$3,552,959$3,358,352$3,441,217$3,443,185
Total revenue, gains, and other support per audited financial statements$2,544,253$2,672,178$2,896,857$3,014,436$3,552,959$3,358,352$3,451,487$3,450,293
Other expenses$0$0$0$0$0$0$10,270$7,108
Net unrealized gains on investments$0$0$0$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$10,270$7,108
Other revenue$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220032004200520062007
Total expenses$2,161,343$2,371,267$2,640,237$2,620,858$2,850,681$3,019,373$3,035,630$3,437,974
Total expenses and losses per audited financial statements$2,161,343$2,371,267$2,640,237$2,620,858$2,850,681$3,019,373$3,045,900$3,015,241
Other revenue$0$0$0$0$0$0$10,270$0
Donated services and use of facilities$0$0$0$0$0$0$0$0
Prior year adjustments$0$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$10,270$0
Other expenses$0$0$0$0$0$0$0$422,733
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$422,733
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
40$133,616$16,034$0
40$71,654$8,598$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings22
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?No
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?No
Does the organization have a written conflict of interest policy?Yes
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)?No
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?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 2006208
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$50,622$3,044,978
Program service revenue
Program service revenue 1000000$000$0$1,287,025
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$1,733,396
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)$18,283$0
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$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))$32,339$0
Gross profit or (loss) from sales of inventory000000$000$0$13,796
Other revenue000000$000$0$10,761
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
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 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$50,462$6,055$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2007)
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?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
The total number of donor advised funds owned at the end of the tax year$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
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$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
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
19992000200120022003200420052006
Total$2,548,028$2,544,253$2,672,178$2,896,857$3,014,436$3,552,959$3,358,352$3,441,217
Gifts, grants, and contributions received$305,353$352,672$327,159$302,628$403,941$798,997$299,789$396,986
Membership fees received$1,322,231$1,283,495$1,400,777$1,524,695$1,571,820$1,699,505$1,864,144$1,787,064
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$901,178$867,968$906,013$1,032,777$1,014,652$1,045,425$1,188,090$1,241,170
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$18,012$33,350$33,225$28,127$18,226$3,009$6,329$15,997
Net income from unrelated business activities not included above$0$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$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$0$0$0$0$0
Other income$1,254$6,768$5,004$8,630$5,797$6,023$0$0
Lobbying Expenditures by Electing Public Charities (for 2007)
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
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Young Mens Christian Association Of Metropolitan Milwaukee161 W Wisconsin Ave Ste 4000, Milwaukee, WI 53203-2664WI1942-09$36,691,253
2Young Mens Christian Association229 E College Ave, Appleton, WI 54911-5712WI1942-07$21,614,414
3Young Womens Christian Association Southeast Wisconsin Inc1915 N Martin Luther King Dr, Milwaukee, WI 53212-3675WI1942-08$11,217,639
4Young Mens Christian Association725 Lake Ave, Racine, WI 53403-1207WI1937-11$4,290,753
5Stateline Family Ymca Of Beloit Inc1865 Riverside Dr, Beloit, WI 53511-3521WI1942-07$3,322,603
6Young Mens Christian Association Of Waukesha320 E Broadway, Waukesha, WI 53186-5060WI1937-12$3,136,339
7Young Mens Christian Association John E Alexander South Wood County211 Wisconsin River Dr, Port Edwards, WI 54469-1437WI1958-03$2,097,482
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
10Young Womens Christian Association Of La Crosse, Coulee Region Ywca3219 Commerce St, La Crosse, WI 54603-1755WI1956-02$1,168,318
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
18Young Men & Womens Christian Assn Of Newark & Vicinity600 Broad St, Newark, NJ 07102-4504NJ1955-05$7,090,356
19Young Mens Christian Association Of Norwalk Inc370 West Ave, Norwalk, CT 06850-4006CT1965-01$5,806,063
20Sheboygan County Y M C A812 Broughton Dr, Sheboygan, WI 53081-4115WI1941-09$3,925,053
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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