West Morris Area YMCA FY2021 filing

Tax-deductible

Randolph, NJ501(c)(3)Since 1930EIN 22-1601259Revenue $4.0M in FY2021

On file with the IRSwmaymca.com14 Dover Chester Rd, 07869-1203 · Randolph, NJTax-exempt since Mar 1934Publicly supported — 509(a)(2)

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The West Morris Area YMCA, a nonprofit charitable organization, has evolved to meet the needs of the communities we serve since 1889. We provide best in class opportunities promoting youth development, healthy living, and social responsibility. Inclusion of all people is

501(c)(3) charity; gifts are tax-deductible.
71¢ of each $1 spent went to programs.
$187K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 6
filings with a surplus
Average deficit $281K a year · 6% of revenue · last 6 filings
Concern: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
71%
of spending
Fine: 71% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$187K
to officers and key staff · 5% of spending
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 2.5 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $58K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$929K
17% of total assets
Looks good: liabilities are 17% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$4.0M
+52% vs prior year
Spent
$3.7M
To programs
71%
Net assets
$4.5M
By yearFY2020–FY2025
Revenue
$4.0M
FY2021▲ +52%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.6M
FY2021$4.0M
FY2022$4.6M
FY2023$5.4M
FY2024$6.0M
FY2025$6.4M
Expenses
$3.7M
FY2021▲ +5%
Tap a bar for its year
Expenses by fiscal year
FY2020$3.5M
FY2021$3.7M
FY2022$4.5M
FY2023$5.7M
FY2024$6.6M
FY2025$6.8M
Net assets
$4.5M
FY2021▲ +8%
Tap a bar for its year
Net assets by fiscal year
FY2020$4.2M
FY2021$4.5M
FY2022$4.6M
FY2023$4.4M
FY2024$3.8M
FY2025$3.4M

From the FY2021 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 1934.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

71 cents of each dollar spent went to programs.

Program services 71% · $2.6M Management & general 29% · $1.1M

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

14 people listed on the 990; $187K paid to officers and key staff.

Part VII, Section A · reportable compensation
CEO from 7/1/21
$110,365Pt VII · Sec A
CEO Until 6/30/21
$76,880Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Second V.p.
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
First V.p.
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
William Lamia————$76,880$182,114
Kathy Fisher$169,767$158,985$156,270$135,091$110,365—

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Strengthens community via youth programs, healthy living, and social responsibility for all.

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Provided by the organization

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3 programs · $2.6M · in their own filed words · FY2021
01

Healthy Living Program Activities

Our Y is committed to improving the health of all members of our community through fitness, sports, fun, social activities and shared interests. We are welcoming to all, supportive and provide a safe environment where no one is judged, and everyone is celebrated for their unique abilities.

$1.3Mprogram expense
02

Youth Development

Our Y is committed to nurturing the potential of every child and teen. We serve over 200 children daily in our before and after school programs, located in seven offsite school locations in the Rockaway Township and Allamuchy school districts.

$1.3Mprogram expense
03

Social Responsibility

Our Y has been listening to and responding to the critical needs of our community for over 100 years. Through our annual campaign no one is turned away for inability to pay. We are committed to delivering the training, resources and support that empower the members of our community to effect change, bridge gaps and overcome obstacles.

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 3 funders$58K
See all 3 funders →
Grants paid · 3 grants · $311K · 2023–2025
Unitemized GrantFY2025$165,668
Unitemized GrantFY2024$112,278
Unitemized GrantFY2023$32,841

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$4.0M
Ln 12
Fees for servicesLn 2g$2.9M
Gifts and grantsLn 1h$990K
Other incomeLn 4–11$42K
Money outPt IX
$3.7M
Ln 25
Programscol B$2.6M
Managementcol C$1.1M
Owns and owesPt X
$4.5M
net assets · Ln 32
Cash and savingsLn 1–2$776K
Total assetsLn 16$5.5M
LiabilitiesLn 26$929K
PeoplePt VI, VII
14
listed · VII A
PaidVII A2
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$990K
Government grantsLn 1e$891K
Noncash giftsLn 1g$13K
Fees for servicesLn 2g$2.9M
Investment incomeLn 3$134
Other incomeLn 4–11$42K
Total revenueLn 12$4.0M
Assets in detailPt X, end of year
CashLn 1$681K
SavingsLn 2$95K
Cash and savings togetherLn 1–2$776K
InvestmentsLn 11–13$708K
Land, buildings, equipmentLn 10c$3.6M
Other assetsLn 15$0
Total assetsLn 16$5.5M
LiabilitiesLn 26$929K
Net assetsLn 32$4.5M
OperationsPt I, VI
EmployeesI 5355
VolunteersI 619
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13Yes
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$412K$776K
InvestmentsLn 11–13$662K$708K
Land, buildings, equipmentLn 10c$4.0M$3.6M
Total assetsLn 16$5.1M$5.5M
LiabilitiesLn 26$913K$929K
Net assetsLn 32$4.2M$4.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$5K$5K
Grants and assistance to foreign recipientsLn 3$0$0
Pay of current officers, directors and key staffLn 5$207K$207K
Other salaries and wagesLn 7$1.5M$1.3M$203K
Pension plan contributionsLn 8$16K$10K$7K
Other employee benefitsLn 9$172K$113K$59K
Payroll taxesLn 10$181K$135K$45K
Legal feesLn 11b$34K$34K
Accounting feesLn 11c$119K$119K
Other fees for servicesLn 11g$81K$4K$77K$0
Advertising and promotionLn 12$11K$957$10K
Office expensesLn 13$23K$8K$15K
OccupancyLn 16$212K$212K
TravelLn 17$24K$17K$6K
Conferences, conventions and meetingsLn 19$7K$4K$2K
InterestLn 20$28K$28K
Payments to affiliatesLn 21$36K$0$36K$0
Depreciation, depletion and amortizationLn 22$409K$409K
InsuranceLn 23$125K$61K$65K
Other expenses (24a–d)Ln 24$510K$343K$167K
All other expensesLn 24e$0$0$0$0
Total functional expensesLn 25$3.7M$2.6M$1.1M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $6.4M$6.8M−$361K$3.4M 990 PDF
FY2024 $6.0M$6.6M−$576K$3.8M 990 PDF
FY2023 $5.4M$5.7M−$234K$4.4M 990 PDF
FY2022 $4.6M$4.5M$80K$4.6M 990 PDF
FY2021 Viewing $4.0M$3.7M$291K$4.5M 990 PDF
FY2020 $2.6M$3.5M−$885K$4.2M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $3,956,880 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $755,179$990,480
I-9 Program service revenuePrior year $1,810,618$2,924,543
I-10 Investment incomePrior year $48$134
I-11 Other revenuePrior year $34,178$41,723
I-12 Total revenuePrior year $2,600,023$3,956,880
I-13 Grants and similar amounts paidPrior year $902$4,683
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $2,001,119$2,042,868
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,483,197$1,618,215
I-18 Total expensesPrior year $3,485,218$3,665,766
I-19 Revenue less expensesPrior year −$885,195$291,114
Part VI · Governance 12 of 12 board members independent, 2 to look at
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
VI-12a Written conflict of interest policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-13 Written whistleblower policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $3,956,880 across 11 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1d Related organizations$0
VIII-1e Government grants$890,944
VIII-1f All other contributions, gifts and grants$99,536
VIII-1g Noncash contributions (included above)$12,670
VIII-1h Total contributions, gifts and grants$990,480
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,924,543$2,924,543
VIII-3 Investment incomeExcluded from tax $134$134
VIII-6 Net rental income or lossExcluded from tax $41,723$41,723
VIII-12 Total revenueRelated to mission $2,924,543 · Unrelated business $0 · Excluded from tax $41,857$3,956,880
Part IX · Statement of functional expenses $3,665,766 across 21 lines filed
IX-2 Grants to domestic individualsPrograms $4,683$4,683
IX-3 Grants and assistance to foreign recipientsPrograms $0$0
IX-5 Pay of current officers, directors and key staffManagement $206,564$206,564
IX-7 Other salaries and wagesPrograms $1,264,440 · Management $202,855$1,467,295
IX-8 Pension plan contributionsPrograms $9,535 · Management $6,563$16,098
IX-9 Other employee benefitsPrograms $113,384 · Management $58,825$172,209
IX-10 Payroll taxesPrograms $135,409 · Management $45,293$180,702
IX-11b Legal feesManagement $33,913$33,913
IX-11c Accounting feesManagement $118,530$118,530
IX-11g Other fees for servicesPrograms $3,712 · Management $77,006 · Fundraising $0$80,718
IX-12 Advertising and promotionPrograms $957 · Management $9,857$10,814
IX-13 Office expensesPrograms $8,386 · Management $14,610$22,996
IX-16 OccupancyPrograms $212,306$212,306
IX-17 TravelPrograms $17,417 · Management $6,207$23,624
IX-19 Conferences, conventions and meetingsPrograms $4,326 · Management $2,318$6,644
IX-20 InterestManagement $27,917$27,917
IX-21 Payments to affiliatesPrograms $0 · Management $36,012 · Fundraising $0$36,012
IX-22 Depreciation, depletion and amortizationPrograms $409,388$409,388
IX-23 InsurancePrograms $60,736 · Management $64,533$125,269
IX-24 Other expenses (24a–d)Programs $342,652 · Management $167,432$510,084
IX-24e All other expensesPrograms $0 · Management $0 · Fundraising $0$0
IX-25 Total functional expensesPrograms $2,587,331 · Management $1,078,435 · Fundraising $0$3,665,766
Part X · Balance sheet $5,452,822 assets, 20 lines filed
X-1 Cash, non-interest-bearingStart of year $263,845$680,783
X-2 Savings and temporary cash investmentsStart of year $148,537$94,890
X-3 Pledges and grants receivableStart of year $9,251$1,900
X-4 Accounts receivableStart of year $29,510$318,221
X-9 Prepaid expenses and deferred chargesStart of year $0$1,931
X-10c Land, buildings and equipment, netStart of year $3,993,476$3,643,026
X-11 Publicly traded securitiesStart of year $530$12,980
X-12 Other securitiesStart of year $661,580$694,630
X-14 Intangible assetsStart of year $5,353$4,461
X-15 Other assetsStart of year $0$0
X-16 Total assetsStart of year $5,112,082$5,452,822
X-17 Accounts payable and accrued expensesStart of year $171,826$227,434
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-25 Other liabilitiesStart of year $0$0
X-26 Total liabilitiesStart of year $912,568$929,364
X-27 Net assets without donor restrictionsStart of year $1,130,657$1,461,952
X-28 Net assets with donor restrictionsStart of year $3,068,857$3,061,506
X-32 Total net assets or fund balancesStart of year $4,199,514$4,523,458
X-33 Total liabilities and net assetsStart of year $5,112,082$5,452,822
Part XI · Reconciliation of net assets $4,523,458 net assets at year end
XI-1 Total revenue$3,956,880
XI-2 Total expenses$3,665,766
XI-3 Revenue less expenses$291,114
XI-4 Net assets at start of year$4,199,514
XI-5 Net unrealized gains (losses) on investments$32,830
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$4,523,458

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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