Assignment:
Provide an analysis of its 2011 and 2012 financial statements for Kansas City YMCA.
Question 1) What are the immediate financial strengths and vulnerabilities? Consider the sources of revenues, i.e. contributions, earned income, investment income.
Question 2) What are the long-term financial strengths and vulnerabilities? Consider their management of fundraising as well as evidence of appropriate cost control.
Question 3) Would you perceive this nonprofit as efficient and competitive based on these financial statements? Looking over two years will give you the chance to see some trends that may be present.
| |
2011 |
2012 |
| Public Support |
|
|
| Contributions |
1,257,365 |
1,498,726 |
| United Way |
1,026,589 |
1,040,840 |
| Fees and Grants from Gov't Agencies |
7,950,687 |
7,990,876 |
| Total Support |
10,234,641 |
10,530,442 |
| |
|
|
| Earned Revenue |
|
|
| Memberships |
16,385,285 |
15,992,413 |
| Programs |
15,477,907 |
15,629,088 |
| Endowment Income |
404,966 |
410,536 |
| Total Revenue |
32,268,158 |
32,032,037 |
| |
|
|
| Total Public Support and Revenue |
42,502,799 |
42,562,479 |
| |
|
|
| Program Expenses |
|
|
| Healthy Living |
15,902,618 |
15,014,786 |
| Youth Development |
13,681,793 |
13,842,511 |
| Head Start |
7,432,665 |
7,221,088 |
| Total Program Services |
37,017,076 |
36,078,385 |
| |
|
|
| Allocated Expenses |
|
|
| Supporting Services to Programs |
5,984,299 |
5,412,744 |
| Financing Costs |
740,121 |
724,741 |
| Change in Net Assets |
-1,238,697 |
346,609 |
| Total Allocated Expenses and Net Assess Changes |
5,485,723 |
6,484,094 |
| |
|
|
| Total Program Services and Allocated Expenses |
42,502,799 |
42,562,479 |