KOSCIUSKO COMMUNITY YMCA INC

EIN: 351068182 501(c)(3) Human Services

WARSAW, IN

Total Revenue
$5,123,077
Total Expenses
$5,132,521
Total Assets
$21,837,505
Net Assets
$21,751,040
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Financial Trends

Organization Details

Formation Year
1962
Legal Domicile
IN
Principal Officer
JAMES SWANSON
Phone
5742699622
Tax Period
2025-01-01 to 2025-12-31

KOSCIUSKO COMMUNITY YMCA INC, founded in 1962, is a community nonprofit in the Human Services sector that reported $5.1M in total revenue in fiscal year 2025. Revenue grew 15% year-over-year, indicating healthy expansion. Net assets of $21.8M represent 51 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.

Program Service Accomplishments

Program 1
Expenses: $2,279,935 Revenue: $2,694,286

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...

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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.

Program 2
Expenses: $1,078,754 Revenue: $847,928

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...

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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.

Program 3
Expenses: $250,948 Revenue: $6,755

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...

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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.

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

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Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $1,278,433
Program Service Revenue $3,548,969
Investment Income $229,997
Other Revenue $65,678
TOTAL REVENUE $5,123,077

Expense Breakdown

Grants Paid $214,632
Salaries & Benefits $2,577,130
Fundraising Expenses $120,064
Program Expenses $3,609,637
Other Expenses $2,340,759
TOTAL EXPENSES $5,132,521

Year-over-Year Comparison

2025 2024 Change
Revenue $5,123,077 $4,446,078 +0.2%
Expenses $5,132,521 $4,599,318 +0.1%
Net Income $-9,444 $-153,240 -0.9%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Governance

Voting Members
15
Independent Members
15
Employees
379
Volunteers
113

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
7
$276,485
Total Directors
16
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
JAMES SWANSON CEO 43.00
Officer
$131,355 $37,223 $168,578
STACEY ANDERSON DIRECTOR OF 43.00
Officer
$86,070 $21,837 $107,907
SHAWN BROWN DIRECTOR 2.00
Director
$0 $0 $0
JAKE FURBEE 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 VICE PRESIDE 2.00
Officer Director
$0 $0 $0
CLAUDIA KEIRN DIRECTOR 2.00
Director
$0 $0 $0
JULIA MOORE DIRECTOR 2.00
Director
$0 $0 $0
LISA O'NEILL PRESIDENT 2.00
Officer Director
$0 $0 $0
MICHAEL PAHL DIRECTOR 2.00
Director
$0 $0 $0
KRISTA POLSTON DIRECTOR 2.00
Director
$0 $0 $0
NICK PRENTICE DIRECTOR 2.00
Director
$0 $0 $0
MATTHEW REINHOLT TREASURER 2.00
Officer 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
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
2025 $5,123,077 $5,132,521 $21,837,505 $-9,444
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
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