J Smith Young YMCA INC

Tax-deductible

Lexington, NC501(c)(3)Since 1947Human ServicesEIN 56-0576153

The j smith young YMCA is a volunteer led public charity that includes men, women and children of all ages, abilities, incomes, races and religions. Our mission is to develop christian character by providing facilities and programs and services that contribute to the physical social, mental, and spiritual growth of members of the community to aid in the building of a christian society.

501(c)(3) charity; gifts are tax-deductible.
83¢ of each $1 spent went to programs.
Run by 78 volunteers and 218 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · 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
4 of 6
filings with a surplus
Average surplus $194K a year · 9% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
83%
of spending
Looks good: 83% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$92K
to officers and key staff · 4% of spending
Top officer’s pay lower than 72% of similar orgs
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Fine: 2.7 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $139K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$65K
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
22
of 22 voting members
Looks good: 22 of 22 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.3M
-10% vs prior year
Spent
$2.3M
To programs
83%
Net assets
$5.4M
By yearFY2020–FY2025
Revenue
$2.3M
FY2025▼ -10%
Revenue by fiscal year
FY2020$1.8M
FY2021$2.1M
FY2022$2.1M
FY2023$2.4M
FY2024$2.5M
FY2025$2.3M
Expenses
$2.3M
FY2025▲ +5%
Expenses by fiscal year
FY2020$1.9M
FY2021$1.4M
FY2022$2.0M
FY2023$2.2M
FY2024$2.2M
FY2025$2.3M
Net assets
$5.4M
FY2025▲ +2%
Net assets by fiscal year
FY2020$3.9M
FY2021$4.6M
FY2022$4.5M
FY2023$4.9M
FY2024$5.3M
FY2025$5.4M

From the FY2025 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 1959.

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

Where the money goes

83 cents of each dollar spent went to programs.

Program services 83% · $1.9M Management & general 16% · $366K Fundraising 1% · $26K

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

Who runs it and what they're paid

23 people listed on the 990; $92K paid to officers and key staff.

Part VII, Section A · reportable compensation
$92,400Pt VII · Sec A
Past Chief Volunteer Officer
$0Pt VII · Sec A
Chief Volunteer Officer-Elect
$0Pt VII · Sec A
Assistant Treasurer
$0Pt VII · Sec A
Chief Volunteer Officer
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Jennifer E Fuller-Allen’s $92K as CEO is at the 28th percentile of top reported officer pay among 3869 $1–10M human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Jennifer E Fuller-Allen$92,400$92,400$86,205$84,490$70,752—
Anthony Sigmon—————$75,488
Kelly Harms——$55,177$55,454$54,148—
Jennifer Fuller-Allen—————$51,541
Courtney Harris——$48,936$46,207——
Mark Miller—————$31,634
Kenneth Hanner———$9,785$24,800—
Shonda Holmes—————$19,038

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.

See J Smith Young YMCA INC executive salaries →

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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

Builds healthy spirit, mind, and body through Christian principles and programs.

Provided by the organization

This section is blank until J Smith Young YMCA INC claims this page.

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3 program services account for $1.9M of program spending, described in the organization's own filed words · FY2025.
01

Health Living

In accordance with the mission statement of the ymca, a healthy person has a healthy body, mind and spirit. Our health and well being programs are designed to help people develop new skills and grow in spirit, mind and body by setting realistic goals for self improvement and disease prevention through an active lifestyle, proper…

$1.1Mprogram expense
02

Youth development our childcare programs offer high quality child care activities for school age children from all segments of our community at fourteen school sites. We offer a variety of childcare programs, both full and part-time, which provide a safe and nurturing environment where youth can develop self-esteem, good values and an…

$673Kprogram expense
03

Social responsibility the ymca promotes community development through delivery of training, resources and support that empower our neighbors to effect change, bridge gaps, and overcome obstacles.

$120Kprogram expense

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Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 3 funders$139K
See all 3 funders →

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$2.3M
Ln 12
Fees for servicesLn 2g$1.8M
Gifts and grantsLn 1h$333K
Investment incomeLn 3$147K
Money outPt IX
$2.3M
Ln 25
Programscol B$1.9M
Managementcol C$366K
Fundraisingcol D$26K
Owns and owesPt X
$5.4M
net assets · Ln 32
Cash and savingsLn 1–2$518K
Total assetsLn 16$5.5M
LiabilitiesLn 26$65K
PeoplePt VI, VII
23
listed · VII A
PaidVII A1
Voting boardVI 1a22
IndependentVI 1b22
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$333K
Government grantsLn 1e$91K
Fundraising eventsLn 1c$9K
Fees for servicesLn 2g$1.8M
Investment incomeLn 3$147K
Other incomeLn 4–11$42K
Gains on assetsLn 7−$2K
Total revenueLn 12$2.3M
Assets in detailPt X, end of year
CashLn 1$78K
SavingsLn 2$440K
Cash and savings togetherLn 1–2$518K
InvestmentsLn 11–13$2.2M
Land, buildings, equipmentLn 10c$2.8M
Other assetsLn 15$7K
Total assetsLn 16$5.5M
LiabilitiesLn 26$65K
Net assetsLn 32$5.4M
OperationsPt I, VI
EmployeesI 5218
VolunteersI 678
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$619K$518K
InvestmentsLn 11–13$2.0M$2.2M
Land, buildings, equipmentLn 10c$2.9M$2.8M
Total assetsLn 16$5.6M$5.5M
LiabilitiesLn 26$263K$65K
Net assetsLn 32$5.3M$5.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants and assistance to foreign recipientsLn 3$0$0
Pay of current officers, directors and key staffLn 5$102K$78K$22K$1K
Other salaries and wagesLn 7$919K$719K$189K$11K
Pension plan contributionsLn 8$36K$24K$11K$662
Other employee benefitsLn 9$48K$32K$15K$881
Payroll taxesLn 10$76K$60K$16K$904
Other fees for servicesLn 11g$203K$158K$41K$4K
Advertising and promotionLn 12$16K$16K
Office expensesLn 13$117K$107K$10K
OccupancyLn 16$272K$250K$21K
TravelLn 17$8K$7K$570
Conferences, conventions and meetingsLn 19$18K$8K$9K$1K
InterestLn 20$7K$7K
Payments to affiliatesLn 21$40K$28K$6K$5K
Depreciation, depletion and amortizationLn 22$267K$251K$16K
InsuranceLn 23$72K$64K$8K
Other expenses (24a–d)Ln 24$103K$102K$608$481
All other expensesLn 24e$0$0$0$0
Total functional expensesLn 25$2.3M$1.9M$366K$26K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $2.3M$2.3M−$23K$5.4M 990 PDF
FY2024 $2.5M$2.2M$343K$5.3M 990 PDF
FY2023 $2.4M$2.2M$214K$4.9M 990 PDF
FY2022 $2.1M$2.0M$104K$4.5M 990 PDF
FY2021 $2.1M$1.4M$629K$4.6M 990 PDF
FY2020 $1.8M$1.9M−$100K$3.9M 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 FY2025 990 (4 parts)
Part VIII · Statement of revenue $2,280,291 across 13 lines filed
Lines not itemized here account for $5,485 of total revenue; see the IRS return.
VIII-1a Federated campaigns$45,857
VIII-1b Membership dues$0
VIII-1c Fundraising events$8,815
VIII-1d Related organizations$0
VIII-1e Government grants$90,617
VIII-1f All other contributions, gifts and grants$187,270
VIII-1h Total contributions, gifts and grants$332,559
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,759,598$1,759,598
VIII-3 Investment incomeExcluded from tax $148,676$148,676
VIII-6 Net rental income or lossExcluded from tax $36,212$36,212
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$2,133−$2,133
VIII-8 Net income from fundraising eventsExcluded from tax −$106−$106
VIII-12 Total revenueRelated to mission $1,765,083 · Unrelated business $0 · Excluded from tax $182,649$2,280,291
Part IX · Statement of functional expenses $2,303,658 across 18 lines filed
IX-3 Grants and assistance to foreign recipientsPrograms $0$0
IX-5 Pay of current officers, directors and key staffPrograms $78,485 · Management $21,878 · Fundraising $1,277$101,640
IX-7 Other salaries and wagesPrograms $719,141 · Management $188,626 · Fundraising $11,026$918,793
IX-8 Pension plan contributionsPrograms $24,280 · Management $11,454 · Fundraising $662$36,396
IX-9 Other employee benefitsPrograms $32,306 · Management $15,240 · Fundraising $881$48,427
IX-10 Payroll taxesPrograms $59,504 · Management $15,539 · Fundraising $904$75,947
IX-11g Other fees for servicesPrograms $157,671 · Management $41,002 · Fundraising $4,407$203,080
IX-12 Advertising and promotionPrograms $15,923$15,923
IX-13 Office expensesPrograms $106,616 · Management $10,300$116,916
IX-16 OccupancyPrograms $250,202 · Management $21,496$271,698
IX-17 TravelPrograms $7,079 · Management $570$7,649
IX-19 Conferences, conventions and meetingsPrograms $8,076 · Management $8,793 · Fundraising $1,495$18,364
IX-20 InterestPrograms $7,173$7,173
IX-21 Payments to affiliatesPrograms $27,994 · Management $6,352 · Fundraising $5,305$39,651
IX-22 Depreciation, depletion and amortizationPrograms $250,808 · Management $16,009$266,817
IX-23 InsurancePrograms $64,134 · Management $8,129$72,263
IX-24 Other expenses (24a–d)Programs $101,832 · Management $608 · Fundraising $481$102,921
IX-24e All other expensesPrograms $0 · Management $0 · Fundraising $0$0
IX-25 Total functional expensesPrograms $1,911,224 · Management $365,996 · Fundraising $26,438$2,303,658
Part X · Balance sheet $5,502,943 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $146,407$77,967
X-2 Savings and temporary cash investmentsStart of year $472,478$439,945
X-4 Accounts receivableStart of year $15,329$13,047
X-10c Land, buildings and equipment, netStart of year $2,904,056$2,757,921
X-11 Publicly traded securitiesStart of year $1,999,964$2,207,429
X-15 Other assetsStart of year $57,707$6,634
X-16 Total assetsStart of year $5,595,941$5,502,943
X-17 Accounts payable and accrued expensesStart of year $52,171$57,867
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 $63,157$7,222
X-26 Total liabilitiesStart of year $263,350$65,089
X-27 Net assets without donor restrictionsStart of year $4,207,179$4,388,338
X-28 Net assets with donor restrictionsStart of year $1,125,412$1,049,516
X-32 Total net assets or fund balancesStart of year $5,332,591$5,437,854
X-33 Total liabilities and net assetsStart of year $5,595,941$5,502,943
Part XI · Reconciliation of net assets $5,437,854 net assets at year end
XI-1 Total revenue$2,280,291
XI-2 Total expenses$2,303,658
XI-3 Revenue less expenses−$23,367
XI-4 Net assets at start of year$5,332,591
XI-5 Net unrealized gains (losses) on investments$128,630
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$5,437,854

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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