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Nonprofiteer
← KOSCIUSKO COMMUNITY Y M C A INC

Form 990 for tax year 2023

Filed by KOSCIUSKO COMMUNITY Y M C A INC.

Totals

Total revenue
$4,456,585
Total expenses
$4,308,012
Contributions and grants received
$979,843
Grants paid
$215,971
Program service revenue
$3,262,834
Investment income
$149,447
Other revenue
$64,461
Total assets, end of year
$21,377,685
Total liabilities, end of year
$196,532
Net assets or fund balances, end of year
$21,181,153
Program services expenses (Part IX)
$2,975,100
Management and general expenses
$1,221,473
Fundraising expenses
$111,439
Program service expenses (Part III)
$2,975,100

Program services were 69.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $979,843

  • 2a · Program service revenue: MEMBERSHIP DUES

    total $2,385,184 · related or exempt $2,385,184

  • 2b · Program service revenue: PROGRAM FEES - YOUTH

    total $876,509 · related or exempt $876,509

  • 2c · Program service revenue: PROGRAM FEES - SOCIAL

    total $1,141 · related or exempt $1,141

  • 3 · Investment income

    total $176,088 · excluded $176,088

  • 6a · Gross rents

    real property $3,231

  • 6c · Rental income or loss

    real property $3,231

  • 6d · Net rental income or loss

    total $3,231 · excluded $3,231

  • 7a · Gross sales of assets other than inventory

    securities $8,414,541

  • 7b · Less cost or other basis and sales expenses

    securities $8,441,182

  • 7c · Gain or loss

    securities -$26,641

  • 7d · Net gain or loss

    total -$26,641 · excluded -$26,641

  • 10a · Gross sales of inventory

    $59,386

  • 10b · Cost of goods sold

    $16,225

  • 10c · Net income from sales of inventory

    total $43,161 · related or exempt $43,161

  • 11a · Other revenue: OTHER REVENUE

    total $18,069 · related or exempt $18,069

  • 11e · Other revenue, total

    $18,069

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $215,971 · program services $215,971

  • 5 · Compensation of officers, directors and key employees

    total $262,501 · program services $119,867 · management and general $93,616 · fundraising $49,018

  • 7 · Other salaries and wages

    total $1,749,597 · program services $1,156,883 · management and general $589,229 · fundraising $3,485

  • 9 · Other employee benefits

    total $281,751 · program services $178,781 · management and general $95,618 · fundraising $7,352

  • 10 · Payroll taxes

    total $150,929 · program services $95,770 · management and general $51,221 · fundraising $3,938

  • 11b · Fees: legal

    total $2,520 · management and general $2,520

  • 11c · Fees: accounting

    total $20,851 · management and general $20,851

  • 11g · Fees: other

    total $123,990 · management and general $123,990

  • 12 · Advertising and promotion

    total $14,623 · program services $6,718 · fundraising $7,905

  • 13 · Office expenses

    total $33,778 · program services $2,011 · management and general $23,598 · fundraising $8,169

  • 14 · Information technology

    total $61,392 · program services $38,955 · management and general $20,835 · fundraising $1,602

  • 16 · Occupancy

    total $543,706 · program services $502,334 · management and general $27,185 · fundraising $14,187

  • 19 · Conferences, conventions and meetings

    total $31,996 · program services $11,071 · management and general $20,671 · fundraising $254

  • 20 · Interest

    total $11,675 · management and general $11,675

  • 22 · Depreciation, depletion and amortization

    total $434,532 · program services $401,466 · management and general $21,727 · fundraising $11,339

  • 23 · Insurance

    total $42,551 · program services $8,417 · management and general $33,896 · fundraising $238

  • 24a · Other expenses: PROGRAM SUPPLIES

    total $136,662 · program services $130,213 · management and general $5,349 · fundraising $1,100

  • 24b · Other expenses: REPAIRS AND MAINTENANCE

    total $114,983 · program services $105,268 · management and general $6,863 · fundraising $2,852

  • 24c · Other expenses: NATIONAL DUES

    total $50,914 · management and general $50,914

  • 24d · Other expenses: OTHER EXPENSES

    total $17,952 · program services $348 · management and general $17,604

  • 24e · All other expenses

    total $5,138 · program services $1,027 · management and general $4,111

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $541,851 · end of year $251,048

  • 2 · Savings and temporary cash investments

    beginning of year $154,776 · end of year $155,472

  • 3 · Pledges and grants receivable

    beginning of year $522,829 · end of year $281,814

  • 10a · Land, buildings and equipment: cost or other basis

    $17,445,033

  • 10b · Land, buildings and equipment: accumulated depreciation

    $4,560,401

  • 10c · Land, buildings and equipment, net

    beginning of year $12,404,461 · end of year $12,884,632

  • 11 · Investments: publicly traded securities

    beginning of year $7,179,513 · end of year $7,804,719

  • 17 · Accounts payable and accrued expenses

    beginning of year $293,598 · end of year $196,532

  • 27 · Net assets without donor restrictions

    beginning of year $16,367,263 · end of year $16,766,940

  • 28 · Net assets with donor restrictions

    beginning of year $4,142,569 · end of year $4,414,213

Mission and programs · 2023

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.

  • HEALTHY LIVING & MEMBERSHIPS THE YMCA IS A LEADING VOICE ON HEALTH AND WELL?BEING. WE BRING FAMILIES CLOSER TOGETHER, ENCOURAGE GOOD HEALTH, AND FOSTER CONNECTIONS THROUGH FITNESS, SPORTS, FUN, AND SHARED INTERESTS. AS A RESULT, 11,838 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 2023 THE YMCA SERVED 16,368 PEOPLE AND PROVIDED 73,283 IN FINANCIAL ASSISTANCE TO PEOPLE WHO OTHERWISE WOULD HAVE FACED ECONOMIC BARRIERS TO PARTICIPATION.

    Expenses $1,800,421 · Grants $215,971 · Revenue $2,385,184

  • YOUTH 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 PRE?SCHOOL, 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 5,976 YOUTH AND PROVIDED 53,023 IN FINANCIAL AID IN 2023. SOCIAL RESPONSIBILITY

    Expenses $1,109,434 · Revenue $876,504

  • SOCIAL 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 2023, WE ENGAGED APPROXIMATELY 185 YMCA MEMBERS, PARTICIPANTS, AND VOLUNTEERS IN ACTIVITIES THAT STRENGTHEN OUR COMMUNITY AND PAVE THE WAY FOR FUTURE GENERATIONS TO THRIVE. THE YMCA PROVIDED 89,665 IN COMMUNITY BENEFIT MEMBERSHIPS.

    Expenses $65,245 · Revenue $1,141

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • James Swanson

    CEO

    Total calculated
    $163,394
    From this org
    $125,572
    From related orgs
    $0
    Other
    $37,822
    Hours/week
    43

    Schedule J breakdown matched by us

    Base
    $125,572
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    $37,822
    Filer's total
    $163,394

  • Stacey Anderson

    DIRECTOR OF

    Total calculated
    $99,108
    From this org
    $84,904
    From related orgs
    $0
    Other
    $14,204
    Hours/week
    43

  • Jeff Gill

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Devendra Gorhe

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Rachael Hoffert

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Kylie Kehres

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Claudia Keirn

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Chad Miner

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Julia Moore

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Chris Nycz

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Lisa O'Neill

    SECRETARY

    Total calculated
    $0
    Hours/week
    2

  • Michael Pahl

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Rob Parker

    VICE-PRESIDE

    Total calculated
    $0
    Hours/week
    2

  • Krista Polston

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Kevin Roberts

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • David Robertson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Jeff Rockett

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Nichole Rouached

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Scott Schneider

    PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • Scott Soptick

    TREASURER

    Total calculated
    $0
    Hours/week
    2

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2023
Filed
15 May 2024
IRS schema version
2023v5.0
Source object
202401369349302650

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