Civic Intelligence

Kosciusko Community YMCA Building Corporation

EIN 47-1697617 • 501(c)2 • Warsaw, IN

Profile

To provide facilities for the kosciusko community ymca to perform its daily operations and programming.

1305 Mariners DriveWarsaw, IN 46582

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2021

Liabilities / Revenue

40th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)2 • $500k-$1M nonprofits • Source year 2021

Net Margin

13th percentile

-68%

Higher net margin than 13% of similar nonprofits.

501(c)2 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

79th percentile

$144,454

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 19.6% of source-year revenue.

501(c)2 • $500k-$1M nonprofits • Source year 2021

Asset Growth

6th percentile

-100%

Faster asset growth than 6% of similar nonprofits.

501(c)2 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

41st percentile

0.0%

Faster revenue growth than 41% of similar nonprofits.

501(c)2 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Down

$0

Down $12,967,312 (-100%) from 2020

Liabilities

Down

$0

Down $14,279,231 (-100%) from 2020

Net Assets

Up

$0

Up $1,311,919 (+100%) from 2020

Revenue

Flat

$738,000

Flat from 2020

Expenses

Down

$1,240,021

Down $80,290 (-6.1%) from 2020

Net Income

Up

-$502,021

Up $80,290 (+14%) from 2020

Trend Graphs

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0-$5.0MAssets 2014: $16,134,094Liabilities 2014: $14,639,249Net Assets 2014: $1,494,8452014Assets 2015: $16,457,823Liabilities 2015: $14,606,250Net Assets 2015: $1,851,5732015Assets 2016: $16,292,432Liabilities 2016: $14,224,727Net Assets 2016: $2,067,7052016Assets 2017: $15,681,024Liabilities 2017: $14,238,353Net Assets 2017: $1,442,6712017Assets 2018: $14,632,564Liabilities 2018: $14,251,979Net Assets 2018: $380,5852018Assets 2019: $13,523,958Liabilities 2019: $14,265,605Net Assets 2019: -$741,6472019Assets 2020: $12,967,312Liabilities 2020: $14,279,231Net Assets 2020: -$1,311,9192020Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021

Highlighted filing

2021

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$1.5M$1.0M$500K$0-$500K-$1.0MRevenue 2014: $43,500Expenses 2014: $96,396Net Income 2014: -$52,8962014Revenue 2015: $522,000Expenses 2015: $634,375Net Income 2015: -$112,3752015Revenue 2016: $522,000Expenses 2016: $827,868Net Income 2016: -$305,8682016Revenue 2017: $522,000Expenses 2017: $682,106Net Income 2017: -$160,1062017Revenue 2018: $738,000Expenses 2018: $1,321,831Net Income 2018: -$583,8312018Revenue 2019: $738,000Expenses 2019: $1,317,272Net Income 2019: -$579,2722019Revenue 2020: $738,000Expenses 2020: $1,320,311Net Income 2020: -$582,3112020Revenue 2021: $738,000Expenses 2021: $1,240,021Net Income 2021: -$502,0212021

Highlighted filing

2021

Revenue$738,000
Expenses$1,240,021
Net Income-$502,021

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Jun 13, 2022
Return Version
2021v4.2
Gross Receipts
$738,000
Mission and Program Overview

Mission

To provide facilities for the kosciusko community ymca to perform its daily operations and programming.

The mission of the organization is to hold title to the land and building for which the kosciusko community ymca conducts their operations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Other Notes and Loans Receivable, Net$12,062,061$0▼ $12,062,061
Accounts Receivable$738,000$0▼ $738,000
Cash and Non-Interest-Bearing Accounts$167,251$0▼ $167,251
Savings and Temporary Cash Investments-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$12,967,312$0▼ $12,967,312
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$14,279,231--
Total Liabilities$14,279,231$0▼ $14,279,231
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-1,311,919$0▲ $1,311,919
Total Net Assets Fund Balance$-1,311,919$0▲ $1,311,919
Total Liabilities and Net Assets / Fund Balance$12,967,312$0▼ $12,967,312
Compensation and Service Providers

Employees

NameTitleOtherTotal
James SwansonCEO$144,454$144,454
Stacey AndersonDirector$95,400$95,400

Board Members and Trustees

NameTitle
Alan AlderferBoard President
John WarrenDirector
Chris WigginsSecretary
Chuck NiemierTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$738,000
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-502,021

Audited Revenue Reconciliation

Revenue per Audited Statements
$738,000
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$738,000
Total Revenue per Form 990
$738,000
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,240,021
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$591,938
Depreciation Depletion---$392,228
Interest---$159,688
Other Expenses---$96,167
Total Functional Expenses$0$0$0$1,240,021

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,240,021
Total Expenses per Audited Statements$1,240,021
Total Expenses per Form 990$1,240,021
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The sole member of the corporation is kosciusko community ymca, inc, an indiana nonprofit corporation.

Form 990, Part VI, Section A, Line 7A

The members of the board of directors are elected by kosciusko community ymca, inc or appointed by its consent.

Form 990, Part VI, Section B, Line 11B

The form 990 is reviewed and approved by the president and the board before filing.

Form 990, Part VI, Section B, Line 12C

A conflict of interest policy is provided to all board members each year and all conflicts disclosed are reviewed by a board committee and appropriately resolved.

Form 990, Part VI, Section C, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Kosciusko Community Ymca
EIN
47-1697617
Phone
5742699622
Address
1305 MARINERS DRIVE, WARSAW, IN 46582

Signing Officer

Name
Alan Alderfer
Title
Board President
Phone
5742699622
Signed
2022-06-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alan Alderfer
Formed
2014
Legal Domicile
In
Voting Board Members
6
Independent Board Members
4
Employees
0
Volunteers
4

Preparer

Firm
Ksm Business Services Inc
Address
202 WEST BERRY STREET SUITE 600, FORT WAYNE, IN 46802
Preparer
Phillip Mckenzie
Phone
2604968297
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

Effective december 17, 2021 kosciusko community ymca building corporation merged into kosciusko community ymca, inc. All prior program services of kosciusko community ymca building corporation are now being served through kosciusko community ymca, inc.

FORM 990, PART XI, LINE 9:

Transfer to kosciusko county ymca 1,813,940.

FORM 990, PART XII, LINE 1:

Modified cash method of accounting is used by the organization.

FORM 990, PART XII, LINE 2C:

The process has not changed from prior year.

Financial Statement Notes

PART X, LINE 2:

The kcymca building corp. Is exempt from federal income taxes under section 501(c)(2) of the internal revenue code, though it is subject to tax on income unrelated to its exempt purpose, unless that income is otherwise excluded by the internal revenue code. In addition, kcymca building corp has been determined by the internal revenue service not to be a private foundation within the meaning of section 509(a) of the internal revenue code. There was no unrelated business income for the years ended december 31, 2021 and 2020. The organization files u.s. Federal and indiana information returns. The organization is no longer subject to u.s. Federal and state income tax examinations by tax authorities for years before 2018. Management believes that the organization's income tax filing positions will be sustained on audit and does not anticipate any adjustments that will result in a material change.

Raw XML Appendix377 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE KCYMCA BUILDING CORP. IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(2) OF THE INTERNAL REVENUE CODE, THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE INTERNAL REVENUE CODE. IN ADDITION, KCYMCA BUILDING CORP HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE INTERNAL REVENUE CODE. THERE WAS NO UNRELATED BUSINESS INCOME FOR THE YEARS ENDED DECEMBER 31, 2021 AND 2020. THE ORGANIZATION FILES U.S. FEDERAL AND INDIANA INFORMATION RETURNS. THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL AND STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2018. MANAGEMENT BELIEVES THAT THE ORGANIZATION'S INCOME TAX FILING POSITIONS WILL BE SUSTAINED ON AUDIT AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WILL RESULT IN A MATERIAL CHANGE.
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IRS990ScheduleN/RequiredToNotifyAGInd01
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EFFECTIVE DECEMBER 17, 2021 KOSCIUSKO COMMUNITY YMCA BUILDING CORPORATION MERGED INTO KOSCIUSKO COMMUNITY YMCA, INC. ALL PRIOR PROGRAM SERVICES OF KOSCIUSKO COMMUNITY YMCA BUILDING CORPORATION ARE NOW BEING SERVED THROUGH KOSCIUSKO COMMUNITY YMCA, INC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE SOLE MEMBER OF THE CORPORATION IS KOSCIUSKO COMMUNITY YMCA, INC, AN INDIANA NONPROFIT CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERS OF THE BOARD OF DIRECTORS ARE ELECTED BY KOSCIUSKO COMMUNITY YMCA, INC OR APPOINTED BY ITS CONSENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS REVIEWED AND APPROVED BY THE PRESIDENT AND THE BOARD BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A CONFLICT OF INTEREST POLICY IS PROVIDED TO ALL BOARD MEMBERS EACH YEAR AND ALL CONFLICTS DISCLOSED ARE REVIEWED BY A BOARD COMMITTEE AND APPROPRIATELY RESOLVED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6TRANSFER TO KOSCIUSKO COUNTY YMCA 1,813,940.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7MODIFIED CASH METHOD OF ACCOUNTING IS USED BY THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XII, LINE 1:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0KOSCIUSKO COMMUNITY YMCA INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0351068182
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0IN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0YMCA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01305 MARINERS DRIVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0WARSAW
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0IN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd046582
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd01
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd01
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd01
IRS990/TotalAssetsBOYAmt012967312
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt012967312
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01240021
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt014279231
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt014279231
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-1311919
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt065572
IRS990/TotalProgramServiceExpensesAmt01240021
IRS990/TotalProgramServiceRevenueAmt0738000
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0738000
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0738000
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt012967312
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotReportableCompRltdOrgAmt0174282
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01305 MARINERS DRIVE
IRS990/USAddress/CityNm0WARSAW
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd046582
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ALAN ALDERFER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05742699622
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-06-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KOSCIUSKO COMMUNITY YMCA
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0BUILDING CORPORATION
ReturnHeader/Filer/BusinessNameControlTxt0KOSC
ReturnHeader/Filer/EIN0471697617
ReturnHeader/Filer/PhoneNum05742699622
ReturnHeader/Filer/USAddress/AddressLine1Txt01305 MARINERS DRIVE
ReturnHeader/Filer/USAddress/CityNm0WARSAW
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd046582
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0352123203
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KSM BUSINESS SERVICES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0202 WEST BERRY STREET SUITE 600
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FORT WAYNE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd046802
ReturnHeader/PreparerPersonGrp/PhoneNum02604968297
ReturnHeader/PreparerPersonGrp/PreparationDt02022-06-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PHILLIP MCKENZIE
ReturnHeader/ReturnTs02022-06-15T12:59:46-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0ALAN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0ALDERFER
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

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