2025-06-13T10:04:33-04:00 2024-12-31 351344820 DULIN WARD & DEWALD INC 9921 DUPONT CIRCLE DR W 300 FORT WAYNE IN 468251610 990 2024-01-01 351068182 KOSCIUSKO COMMUNITY YMCA INC KOSC 5742699622 1305 MARINERS DRIVE WARSAW IN 46582 JAMES SWANSON CEO 5742699622 2025-06-13 true false PHILLIP MCKENZIE CPA P00381490 2604232414 2025-06-13 2024 2025-03-06 01:10:19Z PARKVIEW WARSAW YMCA JAMES SWANSON 1305 MARINERS DRIVE WARSAW IN 46582 11305107 false X WWW.KCYMCA.ORG X 1962 IN 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. 17 17 393 128 0 979843 671214 3262834 3266900 149447 409857 64461 98107 4456585 4446078 215971 218282 0 2444778 2476173 0 112340 1647263 1904863 4308012 4599318 148573 -153240 21377685 21400563 196532 135689 21181153 21264874 X 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. false false 1918478 218282 2386103 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. 1048540 877984 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 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. 91613 2813 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 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. 3058631 true true false true false false false false false true true false false false false false true false false false false false false false false false false false true true false false false false false false false false false false false false false false false false false true 6 0 true 393 true false false false false false false false false false false false false X 17 17 false false false false false false false true true false false true true true true true true true true false X STACEY ANDERSON 5742699622 1305 MARINERS DRIVE WARSAW IN 46582 JAMES SWANSON CEO 43.00 X 130447 0 44539 STACEY ANDERSON DIRECTOR OF 43.00 X 88060 0 22433 SHAWN BROWN DIRECTOR 2.00 X 0 0 0 DEVENDRA GORHE DIRECTOR 2.00 X 0 0 0 ANDREW GROSSNICKLE AD HOC 2.00 X X 0 0 0 RACHAEL HOFFERT SECRETARY 2.00 X X 0 0 0 CHAD HUMMEL DIRECTOR 2.00 X 0 0 0 CLAUDIA KEIRN DIRECTOR 2.00 X 0 0 0 JULIA MOORE DIRECTOR 2.00 X 0 0 0 CHRIS NYCZ DIRECTOR 2.00 X 0 0 0 LISA O'NEILL VICE-PRESIDE 2.00 X X 0 0 0 MICHAEL PAHL DIRECTOR 2.00 X 0 0 0 ROB PARKER DIRECTOR 2.00 X 0 0 0 KRISTA POLSTON DIRECTOR 2.00 X 0 0 0 KEVIN ROBERTS DIRECTOR 2.00 X 0 0 0 DAVID ROBERTSON DIRECTOR 2.00 X 0 0 0 JEFF ROCKETT DIRECTOR 2.00 X 0 0 0 SCOTT SCHNEIDER PRESIDENT 2.00 X X 0 0 0 SCOTT SOPTICK TREASURER 2.00 X X 0 0 0 218507 66972 1 false true false 100000 571214 671214 MEMBERSHIP DUES 813410 2386103 2386103 PROGRAM FEES - YOUTH 813410 877984 877984 PROGRAM FEES - SOCIAL 813410 2813 2813 3266900 223983 223983 4830 4830 4830 4830 7031878 6846004 185874 185874 185874 42336 13025 29311 29311 OTHER INCOME 713940 63966 63966 63966 4446078 3360177 414687 218282 218282 288457 149902 112307 26248 1824992 1158002 634440 32550 209948 136482 72983 483 152776 94390 54434 3952 32689 32689 21175 21175 153875 475 153400 17144 14744 2400 45265 9263 22743 13259 69690 43056 24831 1803 575300 531651 28766 14883 38031 12279 25658 94 879 879 537808 497009 26887 13912 50064 11861 37871 332 REPAIRS AND MAINTENANCE 169872 83885 83780 2207 PROGRAM SUPPLIES 101237 96428 4592 217 NATIONAL DUES 72935 72935 OTHER EXPENSES 12395 467 11928 6504 455 6049 4599318 3058631 1428347 112340 251048 234584 155472 157031 281814 12159 19239915 5098209 12884632 14141706 7804719 6855083 21377685 21400563 196532 135689 196532 135689 X 16766940 17035485 4414213 4229389 21181153 21264874 21377685 21400563 -153240 236961 X false true X true false X 805732 227848 843255 979843 671214 3527892 2436224 2698026 3172011 3340289 369026 12015576 3241956 2925874 4015266 4320132 1040240 15543468 69201 13255 660753 650562 262102 1655873 69201 13255 660753 650562 262102 1655873 13887595 417542 257424 120072 176088 233983 1205109 417542 257424 120072 176088 233983 1205109 6207 2231 4830 13268 31006 42924 183441 18069 63966 339406 3690504 3226222 4324986 4516520 1343019 17101251 0.81210 0.84370 0.07000 0.07000 X PART III, LINE 12 OTHER INCOME 305,956 DEBT FORGIVENESS 33,450 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 2954 2954 false SCHEDULE C, PART II-B, LINE 1 PAID LEGISLATIVE ADVOCATE SHARED BY ALL INDIANA YMCA LOCATIONS. 4568110 517664 296530 4789244 4076588 513411 21889 4568110 4873469 24667 -664447 157101 4076588 4734132 560118 5294250 4365573 50694 434704 116839 4734132 0.11000 0.78000 0.11000 false false 734453 734453 16179906 3675781 12504125 1914204 1376024 538180 411352 46404 364948 14141706 4477782 236961 236961 4240821 205257 205257 4446078 4394061 13025 13025 4381036 218282 218282 4599318 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 false MEMBERSHIP ASSISTANCE 397 164566 YOUTH PROGRAMS 751 53716 SCHEDULE I, PAGE 1, PART I, LINE 2 THE KOSCIUSKO COMMUNITY YMCA OFFERS FINANCIAL ASSISTANCE TO INDIVIDUALS AND FAMILIES FOR PROGRAMS AND MEMBERSHIP. IN ORDER TO OBTAIN FINANCIAL ASSISTANCE, AN APPLICATION IS FILLED OUT. THE APPLICATION IS REVIEWED BY THE STAFF, AND BASED ON INCOME AND DEPENDENTS, A PERCENTAGE IS DISCOUNTED OFF THE NORMAL RATE. A NEW APPLICATION IS COMPLETED EACH YEAR TO DETERMINE ELIGIBILITY AND BRANCH STAFF MAY PROVIDE MORE ASSISTANCE THAN THE CALCULATED PERCENTAGE IF IT IS DETERMINED THERE IS A NEED. false false false false false false false false false JAMES SWANSON CEO 130447 44539 174986 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. 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.