Upper Palmetto YMCA FY2022 filing

Tax-deductible

Rock Hill, SC501(c)(3)Since 1949Human ServicesEIN 57-0335422Revenue $21.2M in FY2022

On file with the IRSupymca.org151 S Oakland Ave, 29730-4521 · Rock Hill, SCTax-exempt since Apr 1959Publicly supported — 509(a)(2)

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The Upper Palmetto YMCA continually strives to meet its mission to put christian principles into practice through programs that build a healthy spirit, mind and body for all. For 100 years, the Upper Palmetto YMCA has built strong kids, strong families, and strong communities. Today the tradition continues. The association serves children and adults in york, chester and lancaster counties and beyond.

501(c)(3) charity; gifts are tax-deductible.
92¢ of each $1 spent went to programs.
$597K 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

FY2022 · 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 $1.2M a year · 6% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
92%
of spending
Looks good: 92% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$597K
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
6 mo
of spending, in cash
Looks good: 6.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
9
named funders · $205K
Looks good: 9 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$38.2M
73% of total assets
Worth a look: liabilities are 73% of assets; over 65%.
Pt X · Ln 26
Independent board members
16
of 16 voting members
Looks good: 16 of 16 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$21.2M
+34% vs prior year
Spent
$18.3M
To programs
92%
Net assets
$14.5M
By yearFY2020–FY2025
Revenue
$21.2M
FY2022▲ +34%
Tap a bar for its year
Revenue by fiscal year
FY2020$13.3M
FY2021$15.9M
FY2022$21.2M
FY2023$23.0M
FY2024$23.2M
FY2025$23.9M
Expenses
$18.3M
FY2022▲ +11%
Tap a bar for its year
Expenses by fiscal year
FY2020$13.8M
FY2021$16.5M
FY2022$18.3M
FY2023$20.5M
FY2024$21.8M
FY2025$22.5M
Net assets
$14.5M
FY2022▲ +25%
Tap a bar for its year
Net assets by fiscal year
FY2020$12.2M
FY2021$11.5M
FY2022$14.5M
FY2023$17.0M
FY2024$18.4M
FY2025$19.8M

From the FY2022 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 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 Apr 1959.

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

Where the money goes

92 cents of each dollar spent went to programs.

Program services 92% · $16.8M Management & general 8% · $1.5M Fundraising 0% · $90K

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

20 people listed on the 990; $597K paid to officers and key staff.

Part VII, Section A · reportable compensation
$210,914Pt VII · Sec A
$141,806Pt VII · Sec A
Vice Preside
$129,566Pt VII · Sec A
Vice Preside
$115,036Pt VII · Sec A
Board Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Kirk Eich’s $260K as CEO is at the 66th percentile of top reported officer pay among 3122 $10–100M 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
Kirk Eich$260,000$250,361$231,820$210,914$206,500$123,341
Christopher Zamorski$186,086—————
Chrisopher Zamorski—$158,600$166,418———
Brian Hernandaz$147,693$149,371$138,434$129,566——
Chris Zamorski———$141,806$129,000$106,039
Timothy Conley$120,239$130,414$122,174———
Tim Conley———$115,036$103,000—
Aubrey Thompson$103,892$114,414$107,209———

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

Builds healthy spirit, mind, and body for all through Christian-principle programs.

Questions for Upper Palmetto YMCA

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Provided by the organization

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1 program · $16.8M · in their own filed words · FY2022
01

The upper palmetto ymca provides facilities and programs for more than 30,000 youth, adults and seniors. The upper palmetto ymca welcomes everyone-regardless of of age, race, sex, faith,ethnicity, ability or religion. Financial assistance is available for those who cannot afford to pay the full cost of membership and programs.

$16.8Mprogram expense

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 · FY2024
See all 9 funders →

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$21.2M
Ln 12
Fees for servicesLn 2g$18.2M
Gifts and grantsLn 1h$2.6M
Other incomeLn 4–11$396K
Money outPt IX
$18.3M
Ln 25
Programscol B$16.8M
Managementcol C$1.5M
Fundraisingcol D$90K
Owns and owesPt X
$14.5M
net assets · Ln 32
Cash and savingsLn 1–2$9.5M
Total assetsLn 16$52.7M
LiabilitiesLn 26$38.2M
PeoplePt VI, VII
20
listed · VII A
PaidVII A4
Voting boardVI 1a16
IndependentVI 1b16
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.6M
Government grantsLn 1e$1.6M
Fees for servicesLn 2g$18.2M
Investment incomeLn 3$45K
Other incomeLn 4–11$396K
Gains on assetsLn 7$36K
Total revenueLn 12$21.2M
Assets in detailPt X, end of year
SavingsLn 2$9.5M
Cash and savings togetherLn 1–2$9.5M
InvestmentsLn 11–13$26K
Land, buildings, equipmentLn 10c$38.6M
Other assetsLn 15$3.3M
Total assetsLn 16$52.7M
LiabilitiesLn 26$38.2M
Net assetsLn 32$14.5M
OperationsPt I, VI
EmployeesI 51,470
VolunteersI 677
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 FY22End FY22
Cash and savingsLn 1–2$7.8M$9.5M
InvestmentsLn 11–13$26K
Land, buildings, equipmentLn 10c$39.5M$38.6M
Total assetsLn 16$48.8M$52.7M
LiabilitiesLn 26$37.2M$38.2M
Net assetsLn 32$11.5M$14.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$432K$432K
Other salaries and wagesLn 7$6.6M$6.2M$363K$58K
Pension plan contributionsLn 8$312K$272K$39K$2K
Other employee benefitsLn 9$241K$197K$37K$7K
Payroll taxesLn 10$377K$334K$39K$4K
Legal feesLn 11b$12K$12K
Accounting feesLn 11c$42K$42K
Advertising and promotionLn 12$116K$3K$112K
Office expensesLn 13$7K$2K$5K
OccupancyLn 16$3.3M$3.2M$91K
TravelLn 17$242K$224K$17K
Conferences, conventions and meetingsLn 19$97K$50K$47K
InterestLn 20$889K$870K$19K
Payments to affiliatesLn 21$211K$211K
Depreciation, depletion and amortizationLn 22$1.8M$1.8M$26K
InsuranceLn 23$432K$420K$12K
Other expenses (24a–d)Ln 24$3.2M$3.0M$171K$19K
Total functional expensesLn 25$18.3M$16.8M$1.5M$90K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $23.9M$22.5M$1.4M$19.8M 990 PDF
FY2024 $23.2M$21.8M$1.4M$18.4M 990 PDF
FY2023 $23.0M$20.5M$2.5M$17.0M 990 PDF
FY2022 Viewing $21.2M$18.3M$2.9M$14.5M 990 PDF
FY2021 $15.9M$16.5M−$607K$11.5M 990 PDF
FY2020 $13.3M$13.8M−$416K$12.2M 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 FY2022 990 (6 parts)
Part I · Summary $21,230,447 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $3,227,879$2,583,559
I-9 Program service revenuePrior year $14,600,470$18,206,543
I-10 Investment incomePrior year −$2,248,922$44,627
I-11 Other revenuePrior year $302,959$395,718
I-12 Total revenuePrior year $15,882,386$21,230,447
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $7,314,485$7,945,176
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $9,174,786$10,367,445
I-18 Total expensesPrior year $16,489,271$18,312,621
I-19 Revenue less expensesPrior year −$606,885$2,917,826
Part VI · Governance 16 of 16 board members independent, no flags
VI-1a Voting members of the governing body16
VI-1b Independent voting members16
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $21,230,447 across 9 lines filed
Lines not itemized here account for $33,177 of total revenue; see the IRS return.
VIII-1e Government grants$1,636,321
VIII-1f All other contributions, gifts and grants$947,238
VIII-1h Total contributions, gifts and grants$2,583,559
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $18,173,366$18,173,366
VIII-3 Investment incomeExcluded from tax $8,806$8,806
VIII-6 Net rental income or lossExcluded from tax $355,716$355,716
VIII-7 Net gain or loss on sales of assetsRelated to mission $37,808 · Excluded from tax −$1,987$35,821
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $40,002$40,002
VIII-12 Total revenueRelated to mission $18,284,353 · Excluded from tax $362,535$21,230,447
Part IX · Statement of functional expenses $18,312,621 across 17 lines filed
IX-5 Pay of current officers, directors and key staffManagement $431,750$431,750
IX-7 Other salaries and wagesPrograms $6,162,244 · Management $363,119 · Fundraising $57,591$6,582,954
IX-8 Pension plan contributionsPrograms $271,626 · Management $38,858 · Fundraising $1,523$312,007
IX-9 Other employee benefitsPrograms $196,670 · Management $37,247 · Fundraising $7,472$241,389
IX-10 Payroll taxesPrograms $333,827 · Management $38,843 · Fundraising $4,406$377,076
IX-11b Legal feesManagement $12,443$12,443
IX-11c Accounting feesManagement $41,746$41,746
IX-12 Advertising and promotionPrograms $3,390 · Management $112,381$115,771
IX-13 Office expensesPrograms $1,890 · Management $5,145$7,035
IX-16 OccupancyPrograms $3,191,323 · Management $90,802$3,282,125
IX-17 TravelPrograms $224,396 · Management $17,170$241,566
IX-19 Conferences, conventions and meetingsPrograms $50,276 · Management $46,800$97,076
IX-20 InterestPrograms $869,929 · Management $19,453$889,382
IX-21 Payments to affiliatesPrograms $210,800$210,800
IX-22 Depreciation, depletion and amortizationPrograms $1,790,232 · Management $26,443$1,816,675
IX-23 InsurancePrograms $419,919 · Management $12,026$431,945
IX-24 Other expenses (24a–d)Programs $3,030,848 · Management $170,627 · Fundraising $19,406$3,220,881
IX-25 Total functional expensesPrograms $16,757,370 · Management $1,464,853 · Fundraising $90,398$18,312,621
Part X · Balance sheet $52,714,612 assets, 17 lines filed
X-2 Savings and temporary cash investmentsStart of year $7,804,016$9,519,072
X-3 Pledges and grants receivableStart of year $1,314,437$1,241,556
X-4 Accounts receivableStart of year $55,923$62,153
X-9 Prepaid expenses and deferred chargesStart of year $93,663$48,755
X-10c Land, buildings and equipment, netStart of year $39,465,597$38,554,346
X-11 Publicly traded securities$25,843
X-14 Intangible assetsStart of year $17,049$10,208
X-15 Other assetsStart of year $4,500$3,252,679
X-16 Total assetsStart of year $48,755,185$52,714,612
X-17 Accounts payable and accrued expensesStart of year $619,406$637,252
X-19 Deferred revenueStart of year $329,249$319,484
X-25 Other liabilitiesStart of year $256,816$3,497,462
X-26 Total liabilitiesStart of year $37,207,682$38,244,966
X-27 Net assets without donor restrictionsStart of year $10,291,756$12,968,669
X-28 Net assets with donor restrictionsStart of year $1,255,747$1,500,977
X-32 Total net assets or fund balancesStart of year $11,547,503$14,469,646
X-33 Total liabilities and net assetsStart of year $48,755,185$52,714,612
Part XI · Reconciliation of net assets $14,469,646 net assets at year end
XI-1 Total revenue$21,230,447
XI-2 Total expenses$18,312,621
XI-3 Revenue less expenses$2,917,826
XI-4 Net assets at start of year$11,547,503
XI-5 Net unrealized gains (losses) on investments$4,317
XI-10 Net assets at end of year$14,469,646

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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