Civic Intelligence

Kosciusko Community YMCA Building Corporation

990 • Fiscal year 2020 • EIN 47-1697617

Jan 01, 2020 to Dec 31, 2020 • Filed on Jun 07, 2021

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

92nd percentile

1.10x

Higher debt load relative to assets than 92% of similar nonprofits.

2020 filings • 501(c)2 • $10M-$25M nonprofits • Source year 2020

Liabilities / Revenue

73rd percentile

19.35x

Higher debt load relative to revenue than 73% of similar nonprofits.

2020 filings • 501(c)2 • $10M-$25M nonprofits • Source year 2020

Net Margin

24th percentile

-79%

Higher net margin than 24% of similar nonprofits.

2020 filings • 501(c)2 • $10M-$25M nonprofits • Source year 2020

Top Officer Pay

41st percentile

$139,574

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 18.9% of source-year revenue.

2020 filings • 501(c)2 • $10M-$25M nonprofits • Source year 2020

Asset Growth

17th percentile

-4.1%

Faster asset growth than 17% of similar nonprofits.

2020 filings • 501(c)2 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Revenue Growth

53rd percentile

0.0%

Faster revenue growth than 53% of similar nonprofits.

2020 filings • 501(c)2 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Down

$12,967,312

Down $556,646 (-4.1%) from 2019

Net Assets

Down

-$1,311,919

Down $570,272 (-77%) from 2019

Liabilities

Up

$14,279,231

Up $13,626 (+0.1%) from 2019

Revenue And Expenses
Liabilities / Revenue73rd percentileNet Margin24th percentile

Revenue

Flat

$738,000

Flat from 2019

Expenses

Up

$1,320,311

Up $3,039 (+0.2%) from 2019

Net Income

Down

-$582,311

Down $3,039 (-0.5%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth17th 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

2020

Assets$12,967,312
Liabilities$14,279,231
Net Assets-$1,311,919
Open 2020 Filing

Operations Trend

Revenue Growth53rd 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

2020

Revenue$738,000
Expenses$1,320,311
Net Income-$582,311
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Jun 7, 2021
Return Version
2020v4.1
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$12,535,957$12,062,061▼ $473,896
Accounts Receivable$738,000$738,000→ $0
Cash and Non-Interest-Bearing Accounts$250,001$167,251▼ $82,750
Total Assets$13,523,958$12,967,312▼ $556,646
Liabilities
Mortgage Notes Payable Secured by Investment Property$14,265,605$14,279,231▲ $13,626
Total Liabilities$14,265,605$14,279,231▲ $13,626
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-741,647$-1,311,919▼ $570,272
Total Net Assets Fund Balance$-741,647$-1,311,919▼ $570,272
Total Liabilities and Net Assets / Fund Balance$13,523,958$12,967,312▼ $556,646
Compensation and Service Providers
Top Officer Pay41st percentile

Employees

NameTitleOtherTotal
James SwansonCEO$139,574$139,574
Stacey AndersonDirector$96,199$96,199

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
$-582,311

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$1,320,311
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$485,935--$485,935
Interest$159,688--$159,688
Other Expenses$82,750--$82,750
Total Functional Expenses$1,320,311$0$0$1,320,311

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,320,311
Total Expenses per Audited Statements$1,320,311
Total Expenses per Form 990$1,320,311
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 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
2021-06-07
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 XI, LINE 9:

“Transfer to kosciusko county ymca 12,039.”

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, 2020 and 2019. 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 2017. 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 Appendix344 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/PersonNm4JOHN WARREN
IRS990/Form990PartVIISectionAGrp/PersonNm5JAMES SWANSON
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IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD PRESIDENT
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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, 2020 AND 2019. 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 2017. 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.
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 EACH YEAR AND ALL CONFLICTS DISCLOSED ARE REVIEWED BY A BOARD COMMITTEE AND APPROPRIATELY RESOLVED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TRANSFER TO KOSCIUSKO COUNTY YMCA 12,039.
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:
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
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ReturnHeader/PreparerPersonGrp/PreparationDt02021-06-07
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ReturnHeader/ReturnTs02021-06-09T07:39:25-05:00
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ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$12,967,312
Liabilities
$14,279,231
Net assets
-$1,311,919
Revenue
$738,000
Expenses
$1,320,311
Net income
-$582,311
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
2020Detailed filing. Detailed filing data is available for this year.$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
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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