West Morris Area YMCA FY2023 filing

Tax-deductible

Randolph, NJ501(c)(3)Since 1930EIN 22-1601259Revenue $5.4M in FY2023

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.
67¢ of each $1 spent went to programs.
$156K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · 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
67%
of spending
Fine: 67% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$156K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 2.3 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
$1.1M
20% of total assets
Looks good: liabilities are 20% 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
$5.4M
+19% vs prior year
Spent
$5.7M
To programs
67%
Net assets
$4.4M
By yearFY2020–FY2025
Revenue
$5.4M
FY2023▲ +19%
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
$5.7M
FY2023▲ +26%
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
$4.4M
FY2023▼ -5%
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 FY2023 Form 990 · figures checked against the IRS filing · see the original

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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

67 cents of each dollar spent went to programs.

Program services 67% · $3.8M Management & general 31% · $1.7M Fundraising 2% · $136K

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

12 people listed on the 990; $156K paid to officers and key staff.

Part VII, Section A · reportable compensation
$156,270Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Board Member
$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.

Questions for West Morris Area YMCA

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Provided by the organization

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3 programs · $3.8M · in their own filed words · FY2023
01

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.

$2.0Mprogram expense
02

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.

$1.8Mprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$5.4M
Ln 12
Fees for servicesLn 2g$4.9M
Gifts and grantsLn 1h$416K
Other incomeLn 4–11$123K
Money outPt IX
$5.7M
Ln 25
Programscol B$3.8M
Managementcol C$1.7M
Fundraisingcol D$136K
Owns and owesPt X
$4.4M
net assets · Ln 32
Cash and savingsLn 1–2$1.1M
Total assetsLn 16$5.5M
LiabilitiesLn 26$1.1M
PeoplePt VI, VII
12
listed · VII A
PaidVII A1
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$416K
Government grantsLn 1e$261K
Noncash giftsLn 1g$30K
Fundraising eventsLn 1c$2K
Fees for servicesLn 2g$4.9M
Investment incomeLn 3$42K
Other incomeLn 4–11$123K
Gains on assetsLn 7$21K
Total revenueLn 12$5.4M
Assets in detailPt X, end of year
CashLn 1$717K
SavingsLn 2$367K
Cash and savings togetherLn 1–2$1.1M
InvestmentsLn 11–13$713K
Land, buildings, equipmentLn 10c$3.3M
Other assetsLn 15$354K
Total assetsLn 16$5.5M
LiabilitiesLn 26$1.1M
Net assetsLn 32$4.4M
OperationsPt I, VI
EmployeesI 5355
VolunteersI 619
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$1.2M$1.1M
InvestmentsLn 11–13$685K$713K
Land, buildings, equipmentLn 10c$3.3M$3.3M
Total assetsLn 16$5.6M$5.5M
LiabilitiesLn 26$972K$1.1M
Net assetsLn 32$4.6M$4.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0$0
Grants to domestic individualsLn 2$33K$33K
Grants and assistance to foreign recipientsLn 3$0$0
Benefits paid to or for membersLn 4$0$0
Pay of current officers, directors and key staffLn 5$175K$110K$65K$0
Pay of disqualified personsLn 6$0$0$0$0
Other salaries and wagesLn 7$2.7M$1.9M$802K$0
Pension plan contributionsLn 8$98K$61K$36K$0
Other employee benefitsLn 9$275K$173K$102K$0
Payroll taxesLn 10$218K$137K$81K$0
Management feesLn 11a$0$0$0$0
Legal feesLn 11b$0$0$0$0
Accounting feesLn 11c$0$0$0$0
Lobbying feesLn 11d$0$0$0$0
Professional fundraising feesLn 11e$72K$72K
Investment management feesLn 11f$0$0$0$0
Other fees for servicesLn 11g$312K$116K$139K$58K
Advertising and promotionLn 12$62K$1K$57K$3K
Office expensesLn 13$26K$9K$17K$317
Information technologyLn 14$0$0$0$0
RoyaltiesLn 15$0$0$0$0
OccupancyLn 16$442K$389K$53K$0
TravelLn 17$54K$37K$17K$0
Travel and entertainment for public officialsLn 18$0$0$0$0
Conferences, conventions and meetingsLn 19$16K$11K$5K$0
InterestLn 20$33K$0$33K$0
Payments to affiliatesLn 21$68K$0$68K$0
Depreciation, depletion and amortizationLn 22$399K$399K$0$0
InsuranceLn 23$189K$81K$108K$0
Other expenses (24a–d)Ln 24$500K$348K$150K$2K
All other expensesLn 24e$7K$398$7K$0
Total functional expensesLn 25$5.7M$3.8M$1.7M$136K

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 Viewing $5.4M$5.7M−$234K$4.4M 990 PDF
FY2022 $4.6M$4.5M$80K$4.6M 990 PDF
FY2021 $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 FY2023 990 (6 parts)
Part I · Summary $5,441,719 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $295,784$416,046
I-9 Program service revenuePrior year $4,229,785$4,860,401
I-10 Investment incomePrior year $1,139$42,367
I-11 Other revenuePrior year $64,880$122,905
I-12 Total revenuePrior year $4,591,588$5,441,719
I-13 Grants and similar amounts paidPrior year $45,700$32,841
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $2,547,814$3,460,726
I-16a Professional fundraising fees$72,122
I-17 Other expensesPrior year $1,918,057$2,110,027
I-18 Total expensesPrior year $4,511,571$5,675,716
I-19 Revenue less expensesPrior year $80,017−$233,997
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-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $5,441,719 across 15 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$1,937
VIII-1d Related organizations$0
VIII-1e Government grants$260,770
VIII-1f All other contributions, gifts and grants$153,339
VIII-1g Noncash contributions (included above)$30,386
VIII-1h Total contributions, gifts and grants$416,046
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $4,860,401$4,860,401
VIII-3 Investment incomeExcluded from tax $21,717$21,717
VIII-6 Net rental income or lossExcluded from tax $80,656$80,656
VIII-7 Net gain or loss on sales of assetsExcluded from tax $20,650$20,650
VIII-8 Net income from fundraising eventsExcluded from tax $29,662$29,662
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $12,587$12,587
VIII-12 Total revenueRelated to mission $4,872,988 · Unrelated business $0 · Excluded from tax $152,685$5,441,719
Part IX · Statement of functional expenses $5,675,716 across 31 lines filed
IX-1 Grants to domestic organizationsPrograms $0$0
IX-2 Grants to domestic individualsPrograms $32,841$32,841
IX-3 Grants and assistance to foreign recipientsPrograms $0$0
IX-4 Benefits paid to or for membersPrograms $0$0
IX-5 Pay of current officers, directors and key staffPrograms $109,842 · Management $65,181 · Fundraising $0$175,023
IX-6 Pay of disqualified personsPrograms $0 · Management $0 · Fundraising $0$0
IX-7 Other salaries and wagesPrograms $1,893,293 · Management $801,829 · Fundraising $0$2,695,122
IX-8 Pension plan contributionsPrograms $61,387 · Management $36,428 · Fundraising $0$97,815
IX-9 Other employee benefitsPrograms $172,568 · Management $102,403 · Fundraising $0$274,971
IX-10 Payroll taxesPrograms $136,685 · Management $81,110 · Fundraising $0$217,795
IX-11a Management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11b Legal feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11c Accounting feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11d Lobbying feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11e Professional fundraising feesFundraising $72,122$72,122
IX-11f Investment management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11g Other fees for servicesPrograms $115,781 · Management $138,890 · Fundraising $57,559$312,230
IX-12 Advertising and promotionPrograms $1,403 · Management $57,063 · Fundraising $3,446$61,912
IX-13 Office expensesPrograms $9,017 · Management $17,097 · Fundraising $317$26,431
IX-14 Information technologyPrograms $0 · Management $0 · Fundraising $0$0
IX-15 RoyaltiesPrograms $0 · Management $0 · Fundraising $0$0
IX-16 OccupancyPrograms $389,117 · Management $53,155 · Fundraising $0$442,272
IX-17 TravelPrograms $37,436 · Management $16,587 · Fundraising $0$54,023
IX-18 Travel and entertainment for public officialsPrograms $0 · Management $0 · Fundraising $0$0
IX-19 Conferences, conventions and meetingsPrograms $11,147 · Management $4,592 · Fundraising $0$15,739
IX-20 InterestPrograms $0 · Management $33,353 · Fundraising $0$33,353
IX-21 Payments to affiliatesPrograms $0 · Management $67,945 · Fundraising $0$67,945
IX-22 Depreciation, depletion and amortizationPrograms $399,353 · Management $0 · Fundraising $0$399,353
IX-23 InsurancePrograms $81,329 · Management $107,985 · Fundraising $0$189,314
IX-24 Other expenses (24a–d)Programs $347,851 · Management $149,826 · Fundraising $2,398$500,075
IX-24e All other expensesPrograms $398 · Management $6,982 · Fundraising $0$7,380
IX-25 Total functional expensesPrograms $3,799,448 · Management $1,740,426 · Fundraising $135,842$5,675,716
Part X · Balance sheet $5,467,780 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $442,956$717,412
X-2 Savings and temporary cash investmentsStart of year $799,876$367,154
X-3 Pledges and grants receivableStart of year $1,900$2,449
X-4 Accounts receivableStart of year $78,385$13,257
X-10c Land, buildings and equipment, netStart of year $3,319,887$3,301,283
X-11 Publicly traded securitiesStart of year $11,601$24,821
X-12 Other securitiesStart of year $673,802$687,776
X-14 Intangible assetsStart of year $3,568$0
X-15 Other assetsStart of year $220,998$353,628
X-16 Total assetsStart of year $5,553,412$5,467,780
X-17 Accounts payable and accrued expensesStart of year $90,138$125,329
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 $221,619$363,231
X-26 Total liabilitiesStart of year $972,144$1,103,375
X-27 Net assets without donor restrictionsStart of year $1,519,762$1,302,899
X-28 Net assets with donor restrictionsStart of year $3,061,506$3,061,506
X-32 Total net assets or fund balancesStart of year $4,581,268$4,364,405
X-33 Total liabilities and net assetsStart of year $5,553,412$5,467,780
Part XI · Reconciliation of net assets $4,364,405 net assets at year end
XI-1 Total revenue$5,441,719
XI-2 Total expenses$5,675,716
XI-3 Revenue less expenses−$233,997
XI-4 Net assets at start of year$4,581,268
XI-5 Net unrealized gains (losses) on investments$17,134
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$4,364,405

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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