Nonprofit · EIN 57-0314423
YOUNG MENS CHRISTIAN ASSOCIATION-COLUMBIA
Tax-exempt · LEXINGTON, SC 29072
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $10,433,886 | $11,238,015 | -$804,129 | $21,460,939 | $9,502,531 | $11,958,408 |
| December 31, 2024 | 990 | $9,863,678 | $9,796,410 | $67,268 | $22,559,493 | $10,159,993 | $12,399,500 |
| December 31, 2023 | 990 | $9,808,078 | $9,497,993 | $310,085 | $22,564,039 | $10,506,632 | $12,057,407 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $750,416
- of which government grants
- $310,000
- Program service revenue
- $9,408,267
- Investment income
- $32,250
- Net gain from sales of assets
- -$75,907
- Other revenue
- $242,953
Expenses
- Grants and similar amounts paid
- $703,000
- Compensation of officers, directors and key employees
- $4,249,530
- Salaries, compensation and benefits (total)
- $4,907,397
- Professional fundraising fees
- $0
- Accounting fees
- $38,550
- Occupancy
- $1,650,522
- Depreciation
- $1,081,215
- Program services (functional)
- $9,965,909
- Management and general (functional)
- $1,111,740
- Fundraising (functional)
- $160,366
Balance sheet and other
- Total assets, start of year
- $22,559,493
- Total assets, end of year
- $21,460,939
- Total liabilities, end of year
- $9,502,531
- Net assets, end of year
- $11,958,408
- Land, buildings and equipment
- $16,872,104
- Publicly traded securities
- $3,698,122
- Net assets without donor restrictions
- $11,652,732
- Net assets with donor restrictions
- $305,675
- Gross receipts
- $11,022,535
- Employees
- 956
- Volunteers
- 400
- Year formed
- 1854
- State of legal domicile
- SC
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JAMES M VIETTI | CEO Highest-paid employee | 40 | $171,770 | $18,716 |
| CATHY MUFFLER | SR VP OF OPERATIONS Officer | 40 | $135,655 | $13,689 |
| SCOTT BALKCUM | VP OF OPERATIONS Officer | 40 | $127,586 | $12,830 |
| CLINT SHEALY | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| DAVE KRUPA | – Trustee or director, Officer | 1 | $0 | $0 |
| EVAN HOBBS | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| VIRGINIA MCMASTER | PAST BOARD CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| ANNIE SCOTT | – Trustee or director | 1 | $0 | $0 |
| BOB BOONE | – Trustee or director | 1 | $0 | $0 |
| CHRIS GREEN | – Trustee or director | 1 | $0 | $0 |
| CLAUDE WALKER | – Trustee or director | 1 | $0 | $0 |
| CRYSTAL OWENS | – Trustee or director | 1 | $0 | $0 |
| HAMPTON JORDAN | BOARD CHAIR Trustee or director | 1 | $0 | $0 |
| JAMIE SHADD | – Trustee or director | 1 | $0 | $0 |
| JOHN CAMP | – Trustee or director | 1 | $0 | $0 |
4 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KENNETH RICHEY | – Trustee or director | 1 | $0 |
| KINLI ABEE | – Trustee or director | 1 | $0 |
| STACEY MCPHAIL | – Trustee or director | 1 | $0 |
| VANCE BETTIS | – Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 20 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JAMES M VIETTI | CEO Highest-paid employee | 40 | $164,015 | $40,159 |
| CATHY MUFFLER | SR VP OF OPERATIONS Officer | 40 | $130,037 | $14,112 |
| SCOTT BALKCUM | VP OF OPERATIONS Officer | 40 | $122,591 | $7,073 |
| DAVE KRUPA | PAST BOARD CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| DREW THEODORE | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| EVAN HOBBS | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| VIRGINIA MCMASTER | BOARD CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| CINDY KONDUROS | – Trustee or director | 1 | $0 | $0 |
| CLAUDE WALKER | – Trustee or director | 1 | $0 | $0 |
| CLINT SHEALY | – Trustee or director | 1 | $0 | $0 |
| CRYSTAL OWENS | – Trustee or director | 1 | $0 | $0 |
| HAMPTON JORDAN | – Trustee or director | 1 | $0 | $0 |
| JAMIE SHADD | – Trustee or director | 1 | $0 | $0 |
| JOHN CAMP | – Trustee or director | 1 | $0 | $0 |
| KENNETH RICHEY | – Trustee or director | 1 | $0 | $0 |
| KINLI ABEE | – Trustee or director | 1 | $0 | $0 |
| STACEY MCPHAIL | – Trustee or director | 1 | $0 | $0 |
| TIFFANY COUNCIL | – Trustee or director | 1 | $0 | $0 |
| VANCE BETTIS | – Trustee or director | 1 | $0 | $0 |
| WILLIAM BEAMAN | – Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 20 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| WILLIAM PRICE | PAST CEO Highest-paid employee | – | $165,168 | $43,586 |
| JAMES M VIETTI | CEO Officer | 40 | $106,860 | $34,094 |
| CATHY MUFFLER | SR VP OF OPERATIONS Officer | 40 | $123,439 | $14,328 |
| DAVE KRUPA | PAST BOARD CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| DREW THEODORE | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| EVAN HOBBS | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| VIRGINIA MCMASTER | BOARD CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| CINDY KONDUROS | – Trustee or director | 1 | $0 | $0 |
| CLAUDE WALKER | – Trustee or director | 1 | $0 | $0 |
| CLINT SHEALY | – Trustee or director | 1 | $0 | $0 |
| CRYSTAL OWENS | – Trustee or director | 1 | $0 | $0 |
| HAMPTON JORDAN | – Trustee or director | 1 | $0 | $0 |
| JAMIE SHADD | – Trustee or director | 1 | $0 | $0 |
| JOHN CAMP | – Trustee or director | 1 | $0 | $0 |
| KENNETH RICHEY | – Trustee or director | 1 | $0 | $0 |
| KINLI ABEE | – Trustee or director | 1 | $0 | $0 |
| STACEY MCPHAIL | – Trustee or director | 1 | $0 | $0 |
| TIFFANY COUNCIL | – Trustee or director | 1 | $0 | $0 |
| VANCE BETTIS | – Trustee or director | 1 | $0 | $0 |
| WILLIAM BEAMAN | – Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 947 E MAIN ST SUITE B, LEXINGTON, SC 29072-4240
- Principal officer (990 for 2025)
- Jim Vietti, 947 East Main Street B, Lexington, SC 29072
- Signed the 990
- Jim Vietti, CEO
- Phone
- (803) 748-9622
- Website
- www.columbiaymca.com
- Return prepared by
- Cantey Tiller Pierce & Green LLP
Mission
THE YMCA OF COLUMBIA'S MISSION IS TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL STAFF AND VOLUNTEERS INCLUDE THE PROMOTION OF THE ORGANIZATION'S FIVE CORE VALUES OF CARING, HONESTY, RESPECT, RESPONSIBILITY, AND FAITH AS AN INTEGRAL PART OF ALL PROGRAMMING. THE YMCA OF COLUMBIA IS A FELLOWSHIP OF PEOPLE, BOTH MEMBERS AND PARTICIPANTS, WHOSE PURPOSE IS TO ENHANCE THE LIVES OF INDIVIDUALS, FAMILIES, AND COMMUNITY GROUPS THROUGH PROGRAMS WE OFFER EQUITABLE ACCESS TO ALL WHO DESIRE TO JOIN US IN ACHIEVEMENT OF THIS PURPOSE WITHOUT REGARD TO AGE, GENDER, INCOME, NATIONAL ORIGIN, DISABILITY, RACE, CREED, OR RELIGION. THE METROPOLITAN BOARD OF DIRECTORS OF THE YMCA OF COLUMBIA CONSISTS OF 13 INDIVIDUALS REPRESENTING LOCAL BUSINESS, GOVERNMENTAL AGENCIES, AND A VARIETY OF PROFESSIONS COLLECTIVELY, THEY SUPPORT THE YMCA'S GOALS TO ENHANCE THE LIVES OF INDIVIDUALS, FAMILIES, AND COMMUNITY GROUPS THROUGH PROGRAMS
Program accomplishments
- HOLISTIC DEVELOPMENT OF CHILDREN & YOUTH FOR THE FIRST TIME IN OUR NATION'S HISTORY, DEMOGRAPHERS PROJECT THAT CHILDREN WILL LIVE SHORTER LIVES THAN THEIR PARENTS AND FACE A DECLINING STANDARD OF LIVING EVERY DAY. THE YMCA HELPS YOUNG PEOPLE DEEPEN POSITIVE VALUES, THEIR COMMITMENT TO SERVICE AND THEIR MOTIVATION TO LEARN. YMCA PROGRAMS OFFER A RANGE OF EXPERIENCE THAT ENRICH A CHILD'S COGNITIVE, SOCIAL, PHYSICAL AND EMOTIONAL GROWTH EXPENSES INCLUDE SUBSIDIES AND DIRECT FINANCIAL ASSISTANCE THAT ENABLE MANY OF OUR YOUNG PEOPLE TO PARTICIPATE.Expenses $9,965,907 · grants $703,000 · revenue $9,683,468
- HEALTH AND WELL-BEING FOR ALL AT A TIME WHEN 17 PERCENT OF CHILDREN AND NEARLY TWO-THIRDS OF ADULTS ARE CLASSIFIED AS OBESE, THE YMCA PROVIDES PEOPLE WITH THE SUPPORTIVE RELATIONSHIPS AND ENVIRONMENTS THEY NEED FOR THEIR SUCCESSFUL PURSUIT OF HEALTH AND WELL-BEING IN SPIRIT, MIND AND BODY MEN, WOMEN AND CHILDREN OF ALL AGES, FAITHS, BACKGROUNDS, ABILITIES AND INCOME LEVELS IMPROVE HEALTH AND WELL-BEING.Expenses $1 · revenue $1
- FAMILY STRENGTHENING PARENTS NOW SPEND AN AVERAGE OF 10-12 HOURS LESS PER WEEK WITH THEIR CHILDREN THAN THEY DID IN 1960. THE YMCA IS COMMITTED TO HELPING FAMILIES BUILD STRONGER BONDS BY BRINGING THEM TOGETHER IN A VARIETY OF ACTIVITIES THAT HELP FORM STABLE RELATIONSHIPS, ENHANCE COMMUNICATION AND PROMOTE HEALTHIER LIFESTYLES. OUR YMCA HELPS FAMILIES BUILD STRONGER BONDS, ACHIEVE GREATER WORK/LIFE BALANCE AND BECOME MORE ENGAGED WITH THEIR COMMUNITIES.Expenses $1 · revenue $1
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 57-0314423
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1943
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P270)
- Assets (IRS master file)
- $21,460,939
- Income (IRS master file)
- $11,022,535
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $10,433,886 | $11,238,015 | $21,460,939 | XML |
| 990 | December 2024 | $9,863,678 | $9,796,410 | $22,559,493 | XML |
| 990 | December 2023 | $9,808,078 | $9,497,993 | $22,564,039 | XML |
| 990 | December 2022 | $9,747,260 | $8,491,216 | $22,486,576 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 57-0314423).
Questions about YOUNG MENS CHRISTIAN ASSOCIATION-COLUMBIA
- What is the EIN of YOUNG MENS CHRISTIAN ASSOCIATION-COLUMBIA?
- The employer identification number (EIN) of YOUNG MENS CHRISTIAN ASSOCIATION-COLUMBIA is 57-0314423.
- Is YOUNG MENS CHRISTIAN ASSOCIATION-COLUMBIA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1943.
- Are donations to YOUNG MENS CHRISTIAN ASSOCIATION-COLUMBIA tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does YOUNG MENS CHRISTIAN ASSOCIATION-COLUMBIA file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of YOUNG MENS CHRISTIAN ASSOCIATION-COLUMBIA due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did YOUNG MENS CHRISTIAN ASSOCIATION-COLUMBIA last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of YOUNG MENS CHRISTIAN ASSOCIATION-COLUMBIA?
- The 990 for the year ended December 31, 2025 names Jim Vietti.
- Who are the officers and directors of YOUNG MENS CHRISTIAN ASSOCIATION-COLUMBIA?
- The 990 for the year ended December 31, 2025 lists 19 people; 3 received compensation from the organization, the highest $171,770 (JAMES M VIETTI, CEO).
- How much revenue does YOUNG MENS CHRISTIAN ASSOCIATION-COLUMBIA have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $10,433,886, expenses of $11,238,015 and total assets of $21,460,939 at year end.
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