KOSCIUSKO COMMUNITY YMCA INC (EIN 351068182) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1962

Legal Domicile

Principal Officer

JAMES SWANSON

Phone

5742699622

Tax Period

2024-01-01 to 2024-12-31

KOSCIUSKO COMMUNITY YMCA INC, founded in 1962, is a community nonprofit in the Human Services sector that reported $4.4M in total revenue in fiscal year 2024. Net assets of $21.3M represent 57 months of operating reserves.

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.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $671,214

Program Service Revenue $3,266,900

Investment Income $409,857

Other Revenue $98,107

TOTAL REVENUE $4,446,078

Expense Breakdown

Grants Paid $218,282

Salaries & Benefits $2,476,173

Fundraising Expenses $112,340

Program Expenses $3,058,631

Other Expenses $1,904,863

TOTAL EXPENSES $4,599,318

Year-over-Year Comparison

	2024	2023	Change
Revenue	$4,446,078	$4,456,585	0.0%
Expenses	$4,599,318	$4,308,012	+0.1%
Net Income	$-153,240	$148,573	-2.0%

Key Indicators

✗ Grants to Organizations ✓ Grants to Individuals ✓ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

393

Volunteers

128

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✓ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$285,479

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JAMES SWANSON	CEO	43.00	Officer	$130,447	$44,539	$174,986
STACEY ANDERSON	DIRECTOR OF	43.00	Officer	$88,060	$22,433	$110,493
SHAWN BROWN	DIRECTOR	2.00	Director	$0	$0	$0
DEVENDRA GORHE	DIRECTOR	2.00	Director	$0	$0	$0
ANDREW GROSSNICKLE	AD HOC	2.00	Officer Director	$0	$0	$0
RACHAEL HOFFERT	SECRETARY	2.00	Officer Director	$0	$0	$0
CHAD HUMMEL	DIRECTOR	2.00	Director	$0	$0	$0
CLAUDIA KEIRN	DIRECTOR	2.00	Director	$0	$0	$0
JULIA MOORE	DIRECTOR	2.00	Director	$0	$0	$0
CHRIS NYCZ	DIRECTOR	2.00	Director	$0	$0	$0
LISA O'NEILL	VICE-PRESIDE	2.00	Officer Director	$0	$0	$0
MICHAEL PAHL	DIRECTOR	2.00	Director	$0	$0	$0
ROB PARKER	DIRECTOR	2.00	Director	$0	$0	$0
KRISTA POLSTON	DIRECTOR	2.00	Director	$0	$0	$0
KEVIN ROBERTS	DIRECTOR	2.00	Director	$0	$0	$0
DAVID ROBERTSON	DIRECTOR	2.00	Director	$0	$0	$0
JEFF ROCKETT	DIRECTOR	2.00	Director	$0	$0	$0
SCOTT SCHNEIDER	PRESIDENT	2.00	Officer Director	$0	$0	$0
SCOTT SOPTICK	TREASURER	2.00	Officer Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$4,446,078	$4,599,318	$21,400,563	$-153,240
2023	$4,456,585	$4,308,012	$21,377,685	$148,573
2022	$4,598,129	$4,037,604	$20,803,430	$560,525
2021	$3,477,092	$3,170,401	$21,445,213	$306,691
2020	$3,617,461	$3,113,040	$31,787,512	$504,421
2019	$4,053,389	$3,718,780	$31,415,322	$334,609
2018	$4,640,381	$4,456,301	$30,267,966	$184,080

KOSCIUSKO COMMUNITY YMCA INC