2026-06-11T10:23:12-04:00 2025-12-31 351344820 DULIN WARD & DEWALD INC 9921 DUPONT CIRCLE DR W 300 FORT WAYNE IN 468251610 990 2025-01-01 351068182 KOSCIUSKO COMMUNITY YMCA INC KOSC 5742699622 1305 MARINERS DRIVE WARSAW IN 46582 JAMES SWANSON CEO 5742699622 2026-06-11 true PHILLIP MCKENZIE CPA P00381490 2604232414 2026-06-11 2025 2025-03-06 01:10:19Z PARKVIEW WARSAW YMCA JAMES SWANSON 1305 MARINERS DRIVE WARSAW IN 46582 6628642 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. 15 15 379 113 0 671214 1278433 3266900 3548969 409857 229997 98107 65678 4446078 5123077 218282 214632 0 2476173 2577130 0 120064 1904863 2340759 4599318 5132521 -153240 -9444 21400563 21837505 135689 86465 21264874 21751040 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 2279935 214632 2694286 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 FAMILIES STRUGGLE WITH WORK/LIFE BALANCE AND INDIVIDUALS SEARCH FOR CONNECTION, ACCOUNTABILITY, AND A PLACE TO BELONG. OUR PROGRAMS ARE ACCESSIBLE, AFFORDABLE, AND OPEN TO ALL FAITHS, BACKGROUNDS, ABILITIES, AND INCOME LEVELS. IN 2025, THE YMCA SERVED 25,723 PEOPLE THROUGH MEMBERSHIPS, GROUP EXERCISE, SPORTS, SWIM LESSONS, LIVESTRONG AT THE YMCA, ACTIVE OLDER ADULT PROGRAMS, AND OTHER HEALTHY LIVING INITIATIVES. THROUGH DONOR SUPPORT AND FINANCIAL ASSISTANCE, ACCESS TO HEALTH AND WELLNESS REMAINED OPEN TO EVERYONE IN OUR COMMUNITY. 1078754 847928 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 CHILDCARE, EARLY LEARNING PRESCHOOL, SUMMER DAY CAMP, SPORTS, SWIM LESSONS, AND ENRICHMENT PROGRAMS, OFFER A RANGE OF EXPERIENCES THAT ENRICH COGNITIVE, SOCIAL, PHYSICAL, AND EMOTIONAL GROWTH. IN 2025, THE YMCA SERVED 5,802 YOUTH THROUGH PROGRAMS THAT HELPED BUILD CONFIDENCE, FRIENDSHIPS, AND A SENSE OF BELONGING. EXPENSES INCLUDE SUBSIDIES AND DIRECT FINANCIAL ASSISTANCE THAT HELP ENSURE EVERY CHILD HAS ACCESS TO LIFE CHANGING YMCA PROGRAMS REGARDLESS OF THEIR ABILITY TO PAY. 250948 6755 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 60 YEARS. YMCA PROGRAMS SUCH AS LIVESTRONG AT THE YMCA, ENHANCE FITNESS, COMMUNITY OUTREACH EVENTS, FINANCIAL ASSISTANCE, AND PARTNERSHIPS WITH LOCAL ORGANIZATIONS ARE EXAMPLES OF HOW WE DELIVER TRAINING, RESOURCES, AND SUPPORT THAT EMPOWER OUR NEIGHBORS TO EFFECT CHANGE, BRIDGE GAPS, AND OVERCOME OBSTACLES. IN 2025, THE YMCA PROVIDED 214,632 IN FINANCIAL ASSISTANCE TO INDIVIDUALS AND FAMILIES THROUGH MEMBERSHIPS, YOUTH SPORTS, SWIM LESSONS, CHILDCARE, SUMMER DAY CAMP, AND OTHER YMCA PROGRAMS. THROUGH THE GENEROSITY OF DONORS, VOLUNTEERS, AND COMMUNITY PARTNERS, THE YMCA CONTINUED TO BE A PLACE OF CARE, CONNECTION, AND IMPACT FOR PEOPLE ACROSS KOSCIUSKO COUNTY. 3609637 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 4 0 true 379 true false false false false false false false false false false false false X 15 15 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 131355 0 37223 STACEY ANDERSON DIRECTOR OF 43.00 X 86070 0 21837 SHAWN BROWN DIRECTOR 2.00 X 0 0 0 JAKE FURBEE 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 VICE PRESIDE 2.00 X X 0 0 0 CLAUDIA KEIRN DIRECTOR 2.00 X 0 0 0 JULIA MOORE DIRECTOR 2.00 X 0 0 0 LISA O'NEILL PRESIDENT 2.00 X X 0 0 0 MICHAEL PAHL DIRECTOR 2.00 X 0 0 0 KRISTA POLSTON DIRECTOR 2.00 X 0 0 0 NICK PRENTICE DIRECTOR 2.00 X 0 0 0 MATTHEW REINHOLT TREASURER 2.00 X 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 217425 59060 1 false true false 6003 1272430 1278433 MEMBERSHIP DUES 813410 2629912 2629912 PROGRAM FEES - YOUTH 813410 847928 847928 PROGRAM FEES - HL 813410 64374 64374 PROGRAM FEES - SOCIAL 813410 6755 6755 3548969 229214 229214 1681 1681 1681 1681 1488698 1473069 14846 15629 -14846 783 783 42479 17650 24829 24829 OTHER INCOME 713940 39168 39168 39168 5123077 3612966 231678 214632 214632 289350 150249 112420 26681 1901175 1208050 662863 30262 228462 148525 78388 1549 158143 98534 55686 3923 19358 19358 21580 21580 30874 30874 168281 1846 166435 17593 15971 1622 43217 7677 23828 11712 77753 48447 27377 1929 663353 630186 16583 16584 41262 16323 24856 83 600634 570602 15016 15016 54763 14870 39502 391 REPAIRS AND MAINTENANCE 289563 262560 24526 2477 PROGRAM SUPPLIES 236683 219922 9111 7650 NATIONAL DUES 58567 58567 OTHER EXPENSES 10396 597 9614 185 6882 646 6236 5132521 3609637 1402820 120064 234584 92873 157031 188969 12159 20079193 5696849 14141706 14382344 6855083 7173319 21400563 21837505 135689 86465 135689 86465 X 17035485 17154702 4229389 4596338 21264874 21751040 21400563 21837505 -9444 495610 X false true X true false X 227848 843255 979843 671214 1278433 4000593 2698026 3172011 3340289 3309236 3591448 16111010 2925874 4015266 4320132 3980450 4869881 20111603 13255 660753 650562 262102 248154 1834826 13255 660753 650562 262102 248154 1834826 18276777 257424 120072 176088 233983 229813 1017380 257424 120072 176088 233983 229813 1017380 6207 2231 4830 1681 14949 42924 183441 18069 63966 39168 347568 3226222 4324986 4516520 4283229 5140543 21491500 0.85040 0.81210 0.05000 0.07000 X PART III, LINE 12 OTHER INCOME 314,118 DEBT FORGIVENESS 33,450 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 2705 2705 false SCHEDULE C, PART II-B, LINE 1 PAID LEGISLATIVE ADVOCATE SHARED BY ALL INDIANA YMCA LOCATIONS. 4789244 576927 200916 5165255 4568110 517664 296530 4789244 4076588 513411 21889 4568110 4873469 24667 -664447 157101 4076588 4734132 560118 5294250 0.11000 0.73000 0.16000 false false 734453 734453 16665271 4095866 12569405 2245533 1514128 731405 433936 86855 347081 14382344 5405677 495610 495610 4910067 30874 182136 213010 5123077 4919511 32496 32496 4887015 30874 214632 245506 5132521 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 -17,650 MEMBERSHIP DISCOUNTS(NETTED) 214,632 LOSS ON SALE OF FA -14,846 SCHEDULE D, PAGE 4, PART XII, LINE 2D COGS 17,650 LOSS ON SALE OF FA 14,846 SCHEDULE D, PAGE 4, PART XII, LINE 4B MEMBERSHIP DISCOUNTS(NETTED) 214,632 false MEMBERSHIP ASSISTANCE 434 162207 YOUTH PROGRAMS 635 52425 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 131355 37223 168578 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 FAMILIES STRUGGLE WITH WORK/LIFE BALANCE AND INDIVIDUALS SEARCH FOR CONNECTION, ACCOUNTABILITY, AND A PLACE TO BELONG. OUR PROGRAMS ARE ACCESSIBLE, AFFORDABLE, AND OPEN TO ALL FAITHS, BACKGROUNDS, ABILITIES, AND INCOME LEVELS. IN 2025, THE YMCA SERVED 25,723 PEOPLE THROUGH MEMBERSHIPS, GROUP EXERCISE, SPORTS, SWIM LESSONS, LIVESTRONG AT THE YMCA, ACTIVE OLDER ADULT PROGRAMS, AND OTHER HEALTHY LIVING INITIATIVES. THROUGH DONOR SUPPORT AND FINANCIAL ASSISTANCE, ACCESS TO HEALTH AND WELLNESS REMAINED OPEN TO EVERYONE IN OUR COMMUNITY. FORM 990, PAGE 2, PART III, LINE 4B 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 CHILDCARE, EARLY LEARNING PRESCHOOL, SUMMER DAY CAMP, SPORTS, SWIM LESSONS, AND ENRICHMENT PROGRAMS, OFFER A RANGE OF EXPERIENCES THAT ENRICH COGNITIVE, SOCIAL, PHYSICAL, AND EMOTIONAL GROWTH. IN 2025, THE YMCA SERVED 5,802 YOUTH THROUGH PROGRAMS THAT HELPED BUILD CONFIDENCE, FRIENDSHIPS, AND A SENSE OF BELONGING. EXPENSES INCLUDE SUBSIDIES AND DIRECT FINANCIAL ASSISTANCE THAT HELP ENSURE EVERY CHILD HAS ACCESS TO LIFE CHANGING YMCA PROGRAMS REGARDLESS OF THEIR ABILITY TO PAY. FORM 990, PAGE 2, PART III, LINE 4C 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 60 YEARS. YMCA PROGRAMS SUCH AS LIVESTRONG AT THE YMCA, ENHANCE FITNESS, COMMUNITY OUTREACH EVENTS, FINANCIAL ASSISTANCE, AND PARTNERSHIPS WITH LOCAL ORGANIZATIONS ARE EXAMPLES OF HOW WE DELIVER TRAINING, RESOURCES, AND SUPPORT THAT EMPOWER OUR NEIGHBORS TO EFFECT CHANGE, BRIDGE GAPS, AND OVERCOME OBSTACLES. IN 2025, THE YMCA PROVIDED 214,632 IN FINANCIAL ASSISTANCE TO INDIVIDUALS AND FAMILIES THROUGH MEMBERSHIPS, YOUTH SPORTS, SWIM LESSONS, CHILDCARE, SUMMER DAY CAMP, AND OTHER YMCA PROGRAMS. THROUGH THE GENEROSITY OF DONORS, VOLUNTEERS, AND COMMUNITY PARTNERS, THE YMCA CONTINUED TO BE A PLACE OF CARE, CONNECTION, AND IMPACT FOR PEOPLE ACROSS KOSCIUSKO COUNTY. 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.