Civic Intelligence

Kosciusko Community YMCA Building Corporation

990 • Fiscal year 2018 • EIN 47-1697617

Jan 01, 2018 to Dec 31, 2018 • Filed on Jun 05, 2019

Organization ProfileN/A
1305 Mariners DriveWarsaw, IN 46582

(574) 269-9622

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

80th percentile

0.97x

Higher debt load relative to assets than 80% of similar nonprofits.

2018 filings • 501(c)2 • $10M-$25M nonprofits • Source year 2018

Liabilities / Revenue

68th percentile

19.31x

Higher debt load relative to revenue than 68% of similar nonprofits.

2018 filings • 501(c)2 • $10M-$25M nonprofits • Source year 2018

Net Margin

21st percentile

-79%

Higher net margin than 21% of similar nonprofits.

2018 filings • 501(c)2 • $10M-$25M nonprofits • Source year 2018

Top Officer Pay

39th percentile

$121,528

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 16.5% of source-year revenue.

2018 filings • 501(c)2 • $10M-$25M nonprofits • Source year 2018

Asset Growth

11th percentile

-6.7%

Faster asset growth than 11% of similar nonprofits.

2018 filings • 501(c)2 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Revenue Growth

75th percentile

41%

Faster revenue growth than 75% of similar nonprofits.

2018 filings • 501(c)2 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets80th percentile

Assets

Down

$14,632,564

Down $1,048,460 (-6.7%) from 2017

Net Assets

Down

$380,585

Down $1,062,086 (-74%) from 2017

Liabilities

Up

$14,251,979

Up $13,626 (+0.1%) from 2017

Revenue And Expenses
Liabilities / Revenue68th percentileNet Margin21st percentile

Revenue

Up

$738,000

Up $216,000 (+41%) from 2017

Expenses

Up

$1,321,831

Up $639,725 (+94%) from 2017

Net Income

Down

-$583,831

Down $423,725 (-265%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth11th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2018

Assets$14,632,564
Liabilities$14,251,979
Net Assets$380,585
Open 2018 Filing

Operations Trend

Revenue Growth75th percentile

Revenue, expenses, and net income across loaded years, with this 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

2018

Revenue$738,000
Expenses$1,321,831
Net Income-$583,831
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jun 5, 2019
Return Version
2018v3.1
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$14,009,199$13,009,853▼ $999,346
Accounts Receivable$522,000$738,000▲ $216,000
Land, Buildings, and Equipment, Net$716,324$542,960▼ $173,364
Cash and Non-Interest-Bearing Accounts$433,501$341,751▼ $91,750
Total Assets$15,681,024$14,632,564▼ $1,048,460
Liabilities
Mortgage Notes Payable Secured by Investment Property$14,238,353$14,251,979▲ $13,626
Total Liabilities$14,238,353$14,251,979▲ $13,626
Net Assets / Fund Balance
Unrestricted Net Assets$1,442,671$380,585▼ $1,062,086
Total Net Assets Fund Balance$1,442,671$380,585▼ $1,062,086
Total Liabilities and Net Assets / Fund Balance$15,681,024$14,632,564▼ $1,048,460

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$286,807$155,274$442,081
Land$215,728-$215,728
Buildings$40,425$33,513$73,938
Compensation and Service Providers
Top Officer Pay39th percentile

Employees

NameTitleOtherTotal
James SwansonCEO$121,528$121,528
Stacey AndersonDirector$88,570$88,570

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
$-583,831

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$1,321,831
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--$591,938
Depreciation Depletion$478,455--$478,455
Interest$146,062--$146,062
Other Expenses$13,626--$13,626
Total Functional Expenses$1,321,831$0$0$1,321,831

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,321,831
Total Expenses per Audited Statements$1,321,831
Total Expenses per Form 990$1,321,831
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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 and key employees each year and all conflicts disclosed are reviewed by a board committee and appropriately resolved.”

Form 990, Part VI, Section C, Line 19

“Governing documents, conflict of interest policy, and the financial statements are available upon written request to the president.”

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
2019-06-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alan Alderfer
Formed
2014
Legal Domicile
In
Voting Board Members
5
Independent Board Members
4
Employees
0
Volunteers
4

Preparer

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

Additional Explanations

FORM 990, PART XI, LINE 9:

“Transfer to kosciusko county ymca -478,255.”

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 taxes under section 501(c)(2) of the internal revenue code, they are subject to tax on income unrelated to their 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, 2018 and 2017. 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 2015.”

Raw XML Appendix361 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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IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
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IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE KCYMCA BUILDING CORP. IS EXEMPT FROM FEDERAL TAXES UNDER SECTION 501(C)(2) OF THE INTERNAL REVENUE CODE, THEY ARE SUBJECT TO TAX ON INCOME UNRELATED TO THEIR 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, 2018 AND 2017. 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 2015.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE SOLE MEMBER OF THE CORPORATION IS KOSCIUSKO COMMUNITY YMCA, INC, AN INDIANA NONPROFIT CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS OF THE BOARD OF DIRECTORS ARE ELECTED BY KOSCIUSKO COMMUNITY YMCA, INC OR APPOINTED BY ITS CONSENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS REVIEWED AND APPROVED BY THE PRESIDENT AND THE BOARD BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A 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 AND APPROPRIATELY RESOLVED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND THE FINANCIAL STATEMENTS ARE AVAILABLE UPON WRITTEN REQUEST TO THE PRESIDENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TRANSFER TO KOSCIUSKO COUNTY YMCA -478,255.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MODIFIED CASH METHOD OF ACCOUNTING IS USED BY THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 1:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0351068182
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IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
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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/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsEOYAmt014632564
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IRS990/TotalAssetsGrp/EOYAmt014632564
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01321831
IRS990/TotalFunctionalExpensesGrp/TotalAmt01321831
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt014238353
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0380585
IRS990/TotalOtherCompensationAmt038418
IRS990/TotalProgramServiceExpensesAmt01321831
IRS990/TotalProgramServiceRevenueAmt0738000
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0738000
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0738000
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IRS990/UnrestrictedNetAssetsGrp/EOYAmt0380585
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IRS990/USAddress/ZIPCd046582
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ALAN ALDERFER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05742699622
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-06-05
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
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ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId00A0CC0652E2C67BDAD34971E4FB5DE0B041583FC
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt064.132.79.18
ReturnHeader/FilingSecurityInformation/IPDt02019-06-05
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm014:47:24
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0352123203
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KSM BUSINESS SERVICES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0202 W BERRY STREET SUITE 600
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FORT WAYNE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd046802
ReturnHeader/PreparerPersonGrp/PhoneNum02604968297
ReturnHeader/PreparerPersonGrp/PreparationDt02019-06-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PHILLIP MCKENZIE
ReturnHeader/ReturnTs02019-06-06T16:23:13-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$14,632,564
Liabilities
$14,251,979
Net assets
$380,585
Revenue
$738,000
Expenses
$1,321,831
Net income
-$583,831
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00$0.00$0.74$1.24$0.50
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.0$14.3$1.31$0.74$1.32$0.58
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.5$14.3$0.74$0.74$1.32$0.58
2018Detailed filing. Detailed filing data is available for this year.$14.6$14.3$0.38$0.74$1.32$0.58
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.7$14.2$1.44$0.52$0.68$0.16
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.3$14.2$2.07$0.52$0.83$0.31
2015Detailed filing. Detailed filing data is available for this year.$16.5$14.6$1.85$0.52$0.63$0.11
2014Detailed filing. Detailed filing data is available for this year.$16.1$14.6$1.49$0.04$0.10$0.05