Civic Intelligence

Kosciusko Community YMCA Inc

EIN 35-1068182 • 501(c)3 • Warsaw, IN

Profile

We are a volunteer-led public charity of men, women and children of all ages, abilities, races and religions. Our mission is to put christian principles into practice through programs that build a healthy spirit,mind and body for all.

1305 Mariners DriveWarsaw, IN 46582

www.kcymca.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

13th percentile

0.01x

Higher debt load relative to assets than 13% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

16th percentile

0.03x

Higher debt load relative to revenue than 16% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

26th percentile

-3.4%

Higher net margin than 26% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

37th percentile

1.4%

Faster asset growth than 37% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2024

Revenue Growth

30th percentile

-1.7%

Faster revenue growth than 30% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2024

Assets

Up

$21,400,563

Up $22,878 (+0.1%) from 2023

Liabilities

Down

$135,689

Down $60,843 (-31%) from 2023

Net Assets

Up

$21,264,874

Up $83,721 (+0.4%) from 2023

Revenue

Down

$4,446,078

Down $10,507 (-0.2%) from 2023

Expenses

Up

$4,599,318

Up $291,306 (+6.8%) from 2023

Net Income

Down

-$153,240

Down $301,813 (-203%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$40M$30M$20M$10M$0Assets 2014: $28,903,896Liabilities 2014: $10,357,000Net Assets 2014: $18,546,8962014Assets 2015: $35,483,374Liabilities 2015: $20,366,813Net Assets 2015: $15,116,5612015Assets 2016: $33,086,095Liabilities 2016: $18,425,798Net Assets 2016: $14,660,2972016Assets 2017: $31,817,831Liabilities 2017: $16,281,839Net Assets 2017: $15,535,9922017Assets 2018: $30,267,966Liabilities 2018: $14,571,204Net Assets 2018: $15,696,7622018Assets 2019: $31,415,322Liabilities 2019: $14,046,211Net Assets 2019: $17,369,1112019Assets 2020: $31,787,512Liabilities 2020: $13,484,888Net Assets 2020: $18,302,6242020Assets 2021: $21,445,213Liabilities 2021: $320,079Net Assets 2021: $21,125,1342021Assets 2022: $20,803,430Liabilities 2022: $293,598Net Assets 2022: $20,509,8322022Assets 2023: $21,377,685Liabilities 2023: $196,532Net Assets 2023: $21,181,1532023Assets 2024: $21,400,563Liabilities 2024: $135,689Net Assets 2024: $21,264,8742024

Highlighted filing

2024

Assets$21,400,563
Liabilities$135,689
Net Assets$21,264,874

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2014: $1,209,599Expenses 2014: $2,392,706Net Income 2014: -$1,183,1072014Revenue 2015: $4,260,512Expenses 2015: $4,092,696Net Income 2015: $167,8162015Revenue 2016: $4,168,188Expenses 2016: $4,216,516Net Income 2016: -$48,3282016Revenue 2017: $4,185,335Expenses 2017: $4,277,474Net Income 2017: -$92,1392017Revenue 2018: $4,640,381Expenses 2018: $4,456,301Net Income 2018: $184,0802018Revenue 2019: $4,053,389Expenses 2019: $3,718,780Net Income 2019: $334,6092019Revenue 2020: $3,617,461Expenses 2020: $3,113,040Net Income 2020: $504,4212020Revenue 2021: $3,477,092Expenses 2021: $3,170,401Net Income 2021: $306,6912021Revenue 2022: $4,598,129Expenses 2022: $4,037,604Net Income 2022: $560,5252022Revenue 2023: $4,456,585Expenses 2023: $4,308,012Net Income 2023: $148,5732023Revenue 2024: $4,446,078Expenses 2024: $4,599,318Net Income 2024: -$153,2402024

Highlighted filing

2024

Revenue$4,446,078
Expenses$4,599,318
Net Income-$153,240

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 13, 2025
Return Version
2024v5.0
Gross Receipts
$11,305,107
Mission and Program Overview

Mission

A volunteer led public charity of men, women and children of all ages, abilities, races and religions. Our mission is to put christian principles into practice through programs that build healthy spirit, mind and body for all.

We are a volunteer-led public charity of men, women and children of all ages, abilities, races and religions. Our mission is to put christian principles into practice through programs that build a healthy spirit,mind and body for all.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$12,884,632$14,141,706▲ $1,257,074
Investments in Publicly Traded Securities$7,804,719$6,855,083▼ $949,636
Cash and Non-Interest-Bearing Accounts$251,048$234,584▼ $16,464
Savings and Temporary Cash Investments$155,472$157,031▲ $1,559
Pledges and Grants Receivable$281,814$12,159▼ $269,655
Total Assets$21,377,685$21,400,563▲ $22,878
Liabilities
Accounts Payable and Accrued Expenses$196,532$135,689▼ $60,843
Total Liabilities$196,532$135,689▼ $60,843
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$16,766,940$17,035,485▲ $268,545
Net Assets With Donor Restrictions$4,414,213$4,229,389▼ $184,824
Total Net Assets Fund Balance$21,181,153$21,264,874▲ $83,721
Total Liabilities and Net Assets / Fund Balance$21,377,685$21,400,563▲ $22,878

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$12,504,125$3,675,781$16,179,906
Equipment$538,180$1,376,024$1,914,204
Land$734,453-$734,453
Other Land Buildings$364,948$46,404$411,352

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$4,568,110-▲ $517,664$296,530$4,789,244
2023$4,076,588-▲ $513,411$21,889$4,568,110
2022$4,873,469$24,667▼ $664,447$157,101$4,076,588
2021$4,734,132-▲ $560,118-$5,294,250
2020$4,365,573$50,694▲ $434,704$116,839$4,734,132
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
James SwansonCEOFT$130,447$44,539$174,986
Stacey AndersonDirector ofFT$88,060$22,433$110,493

Board Members and Trustees

NameTitle
Scott SchneiderPresident
Chad HummelDirector
Chris NyczDirector
Claudia KeirnDirector
David RobertsonDirector
Devendra GorheDirector
Jeff RockettDirector
Julia MooreDirector
Kevin RobertsDirector
Krista PolstonDirector
Michael PahlDirector
Rob ParkerDirector
Shawn BrownDirector
Andrew GrossnickleAd Hoc
Rachael HoffertSecretary
Scott SoptickTreasurer
LISA O'NEILLVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$671,214
Program Service Revenue
$3,266,900
Investment Income
$409,857
Other Revenue
$98,107
All Other Contributions
$571,214
Change in Net Assets
$-153,240

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,240,821
Revenue Not Reported on Financial Statements
$205,257
Revenue Not Reported on Form 990
$236,961
Other Revenue Adjustments
$205,257
Total Revenue per Audited Statements
$4,477,782
Total Revenue per Form 990
$4,446,078
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,476,173
Other Expenses$1,904,863
Grants and Similar Amounts Paid$218,282
Total Fundraising Expense$112,340
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,158,002$634,440$32,550$1,824,992
Occupancy$531,651$28,766$14,883$575,300
Depreciation Depletion$497,009$26,887$13,912$537,808
Current Officers, Directors, Trustees, and Key Employees$149,902$112,307$26,248$288,457
Grants to Domestic Individuals$218,282--$218,282
Other Employee Benefits$136,482$72,983$483$209,948
Fees for Services Other$475$153,400-$153,875
Payroll Taxes$94,390$54,434$3,952$152,776
Information Technology$43,056$24,831$1,803$69,690
Insurance$11,861$37,871$332$50,064
Office Expenses$9,263$22,743$13,259$45,265
Conferences and Meetings$12,279$25,658$94$38,031
Fees for Services Legal-$32,689-$32,689
Fees for Services Accounting-$21,175-$21,175
Advertising$14,744-$2,400$17,144
Other Expenses$467$11,928$217$12,395
All Other Expenses$455$6,049-$6,504
Interest-$879-$879
Total Functional Expenses$3,058,631$1,428,347$112,340$4,599,318

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$4,599,318
Total Expenses per Audited Statements$4,394,061
Expenses per Audited Statements$4,381,036
Expenses Not Reported on Financial Statements$218,282
Other Expense Adjustments$218,282
Expenses Not Reported on Form 990$13,025
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The form 990 is reviewed in detail by the director of finance and finance committee and then recommended to the board of directors for approval prior to submission to the irs.

Form 990, Page 6, Part VI, Line 12C

A conflict of interest policy is provided to all board members and key employees each year and all conflicts disclosed are reviewed by a board committee. Any director having a duality of interest or possible conflict of interest on any matter shall not vote or use personal influence on the matter, and shall not be counted in determining the quorum for the meeting, even when permitted by law. The minutes of the meeting should reflect that a disclosure was made, the abstention from voting, and the quorum status.

Form 990, Page 6, Part VI, Line 15A

Ceo compensation is set in accordance with experience, and market survey information is used to determine appropriateness of individual compensation as part of the annual review and budgeting process. This review is preformed by management

Form 990, Page 6, Part VI, Line 15B

Key employee compensation is set in accordance with experience qualifications and market survey information and is used to determine appropriateness of individual compensation as part of the annual review and budgeting process. These reviews are preformed by management.

Form 990, Page 6, Part VI, Line 19

The organization makes the form 990, governing documents, conflict of interest policy and financial statements available by written request to the ceo.

Filing and Contact Details

Filer

Filer Name
Kosciusko Community Ymca Inc
EIN
35-1068182
Phone
5742699622
Address
1305 MARINERS DRIVE, WARSAW, IN 46582
Doing Business As
Parkview Warsaw Ymca

Signing Officer

Name
James Swanson
Title
CEO
Phone
5742699622
Signed
2025-06-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Swanson
Formed
1962
Legal Domicile
In
Voting Board Members
17
Independent Board Members
17
Employees
393
Volunteers
128

Preparer

Firm
Dulin Ward & Dewald Inc
Address
9921 DUPONT CIRCLE DR W 300, FORT WAYNE, IN 46825-1610
Preparer
Phillip Mckenzie CPA
Phone
2604232414
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

We are a volunteer-led public charity of men, women and children of all ages, abilities, races and religions. Our mission is to put christian principles into practice through programs that build a healthy spirit,mind and body for all.

Form 990, Page 2, Part III, Line 4A

Healthy living & memberships the ymca is a leading voice on health and wellbeing. We bring families closer together, encourage good health, and foster connections through fitness, sports, fun, and shared interests. As a result, the people in our community are receiving the support, guidance, and resources they need to achieve greater health in spirit, mind, and body. This is particularly important as our nation struggles with an obesity crisis, families struggle with work/life balance, and individuals search for personal fulfillment. Our programs are accessible, affordable, and open to all faiths, backgrounds, abilities, and income levels. In 2024 the ymca served 22,951 people and provided 78,584 in financial assistance to people who otherwise would have faced economic barriers to participation.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

Board designated endowments are used at the discretion of the board and may be used for maintenance, new equipment or other capital purchases. Permanent endowments are maintained in perpetuity with the earnings available for operations.

Schedule D, Page 4, Part XI, Line 4B

Cogs -13,025 membership discounts(netted) 218,282

Schedule D, Page 4, Part XII, Line 2D

COGS 13,025

Schedule D, Page 4, Part XII, Line 4B

Membership discounts(netted) 218,282

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IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
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IRS990/ProgSrvcAccomActy2Grp/Desc0YOUTH DEVELOPMENT OUR YMCA IS COMMITTED TO NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN. WE BELIEVE THAT ALL KIDS DESERVE THE OPPORTUNITY TO DISCOVER WHO THEY ARE AND WHAT THEY CAN ACHIEVE. THAT IS WHY WE HELP YOUNG PEOPLE CULTIVATE THE VALUES, SKILLS, AND RELATIONSHIPS THAT LEAD TO POSITIVE BEHAVIORS, BETTER HEALTH, AND EDUCATIONAL ACHIEVEMENT. OUR YMCA PROGRAMS, SUCH AS KIDS CLUB AND EARLY LEARNING PRESCHOOL, OFFER A RANGE OF EXPERIENCES THAT ENRICH COGNITIVE, SOCIAL, AND PHYSICAL AND EMOTIONAL GROWTH. EXPENSES INCLUDE SUBSIDIES AND DIRECT FINANCIAL ASSISTANCE THAT MAKE PARTICIPATION POSSIBLE FOR 5 PERCENT OF THE YOUNG PEOPLE WE ENGAGE. THE YMCA SERVED 5,512 YOUTH AND PROVIDED 53,254 IN FINANCIAL AID IN 2024.
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IRS990/ProgSrvcAccomActy3Grp/Desc0SOCIAL RESPONSIBILITY OUR YMCA BELIEVES IN GIVING BACK AND SUPPORTING OUR NEIGHBORS. WE HAVE BEEN LISTENING AND RESPONDING TO OUR COMMUNITY'S MOST CRITICAL SOCIAL NEEDS FOR MORE THAN 50 YEARS. Y PROGRAMS SUCH AS SOAR CAMP, LIVESTRONG, ADOPT A FAMILY, RED CROSS BLOOD DRIVE, ENHANCED FITNESS, AND ANNUAL SUPPORT DONATIONS ARE EXAMPLES OF HOW WE DELIVER TRAINING, RESOURCES, AND SUPPORT THAT EMPOWER OUR NEIGHBORS TO EFFECT CHANGE, BRIDGE GAPS, AND OVERCOME OBSTACLES. IN 2024, WE ENGAGED OUR YMCA MEMBERS, PARTICIPANTS, AND VOLUNTEERS IN 284 ACTIVITIES THAT STRENGTHEN OUR COMMUNITY AND PAVE THE WAY FOR FUTURE GENERATIONS TO THRIVE. THE YMCA PROVIDED 86,444 IN COMMUNITY BENEFIT MEMBERSHIPS.
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