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Nonprofit · EIN 34-1921103

SALEM COMMUNITY CENTER ASSOCIATION INC

Tax-exempt · SALEM, OH 44460

Financials

$2.7M$2.3M2023$2.9M$2.4M2024$3.1M$2.7M2025
Revenue Expenses · by fiscal year end
Financials of SALEM COMMUNITY CENTER ASSOCIATION INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$3,118,611$2,690,130$428,481$10,090,380$1,047,484$9,042,896
December 31, 2024990$2,852,483$2,422,659$429,824$10,313,743$1,699,328$8,614,415
December 31, 2023990$2,707,675$2,317,764$389,911$10,512,468$2,327,877$8,184,591
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$1,315,495
of which government grants
$1,315,495
Program service revenue
$1,626,894
Investment income
$32,702
Other revenue
$143,520

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$84,056
Other salaries and wages
$799,708
Salaries, compensation and benefits (total)
$1,015,990
Professional fundraising fees
$0
Accounting fees
$4,835
Occupancy
$418,798
Depreciation
$504,492
Program services (functional)
$1,851,501
Management and general (functional)
$838,629

Balance sheet and other

Total assets, start of year
$10,313,743
Total assets, end of year
$10,090,380
Total liabilities, end of year
$1,047,484
Net assets, end of year
$9,042,896
Land, buildings and equipment
$9,688,000
Net assets without donor restrictions
$9,042,896
Gross receipts
$3,118,611
Employees
164
Year formed
2000
State of legal domicile
OH

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
HEATHER YOUNGEXECUTIVE DI
Trustee or director, Officer
40$84,056
MATTHEW BUTTSPRESIDENT
Trustee or director, Officer
0.5$0
LEE AUSTIN FREDRICKSONDIRECTOR
Trustee or director
0.5$0
MICHAEL MCCULLOCHSECRETARY
Trustee or director, Officer
0.5$0
GEORGE MORRISVICE PRESIDE
Trustee or director, Officer
0.5$0
JULIE NEEDSDIRECTOR
Trustee or director
0.5$0
JERRY STITLEDIRECTOR
Trustee or director
0.5$0
JOHN TONTITREASURER
Trustee or director, Officer
0.5$0
990 for the year ended December 31, 2024: 8 people
NameTitleHours / weekCompensation
HEATHER YOUNGEXECUTIVE DI
Trustee or director, Officer
40$75,243
MATTHEW BUTTSPRESIDENT
Trustee or director
0.5$0
LEE AUSTIN FREDRICKSONDIRECTOR
Trustee or director
0.5$0
MICHAEL MCCULLOCHSECRETARY
Trustee or director, Officer
0.5$0
GEORGE MORRISVICE PRESIDE
Trustee or director, Officer
0.5$0
JULIE NEEDSDIRECTOR
Trustee or director
0.5$0
JERRY STITLEDIRECTOR
Trustee or director
0.5$0
JOHN TONTITREASURER
Trustee or director, Officer
0.5$0
990 for the year ended December 31, 2023: 8 people
NameTitleHours / weekCompensation
HEATHER YOUNGEXECUTIVE DIRECTOR
Trustee or director
40$75,824
PETER L APICELLA MDSECRETARY
Trustee or director, Officer
0.5$0
MATTHEW BUTTSPRESIDENT
Trustee or director, Officer
0.5$0
JOHN TONTITREASURER
Trustee or director, Officer
0.5$0
JULIE NEEDSDIRECTOR
Trustee or director
0.5$0
GEORGE MORRISVICE PRESIDENT
Trustee or director, Officer
0.5$0
JERRY STITLEDIRECTOR
Trustee or director
0.5$0
MICHAEL MCCULLOCHDIRECTOR
Trustee or director
0.5$0

Address and contacts

Address (IRS master file)
1098 N ELLSWORTH AVE, SALEM, OH 44460-1536
In care of
% JOHN E TONTI
Principal officer (990 for 2025)
HEATHER YOUNG, 640 BRICKER FARMS LN, SALEM, OH 44460
Signed the 990
HEATHER YOUNG, EXECUTIVE DIRECTOR
Phone
(330) 332-5885
Return prepared by
DG PERRY PLLC

Mission

THE IMPROVEMENT OF THE QUALITY OF LIFE WITHIN OUR COMMUNITY BY FACILITATING PARTNERSHIPS BETWEEN HEALTH CARE AND EDUCATION PROVIDERS, PROMOTING A SENSE OF COMMUNITY, PROVIDING RECREATIONAL ACTIVITIES TO PROMOTE WELLNESS, BEING RESPONSIVE TO COMMUNITY NEEDS AND BY PROVIDING COMMUNITY SERVICES AND RESOURCES.

990 for the year ended December 31, 2025

Program accomplishments

  • THE SALEM COMMUNITY CENTER ("SCC") PROVIDES FACILITIES, SUPERVISION AND PROGRAMMING TO ENHANCE THE HEALTH AND WELLNESS OF ITS MEMBERS. FACILITIES INCLUDE A FITNESS FACILITY WITH A VARIETY OF CARDIOVASCULAR AND WEIGHT TRAINING EQUIPMENT, AN AQUATICS FACILITY THAT HOUSES A LAP POOL AND A WADING POOL FOR PRE-SWIMMERS, AND TWO GYMNASIUMS WITH "OPEN GYM" TIMES. THE SCC IS CONTRACTED WITH HEALTHWAYS TO OFFER SILVERSNEAKERS, A FITNESS PROGRAM FOR MEDICARE ADVANTAGE PARTICIPANTS THROUGH THEIR HEALTH INSURANCE. CURRENTLY, OVER 3,000 MEDICARE ELIGIBLE ADULTS PARTICIPATE IN FITNESS AND SOCIAL ACTIVITIES THROUGH THE SCC SILVERSNEAKERS. SCHOLARSHIPS ARE AVAILABLE FOR REGULAR SCC MEMBERSHIP FOR THOSE WHO CANNOT AFFORD REGULAR MEMBERSHIP RATES. NON-MEMBERS CAN PARTICIPATE IN THESE ACTIVITIES BY PURCHASING A DAY PASS. THE SCC ALSO PROVIDES CLASSES AND PROGRAMMING TO THE COMMUNITY. THESE INCLUDE BUT ARE NOT LIMITED TO: - LAND AND WATER AEROBICS AND FITNESS CLASSES - HEALTH/WELLNESS CLASSES - SWIMMING LESSONS - SUMMER YOUTH CAMPS AND SOCIAL ACTIVITY PROGRAMS CLASSES AND PROGRAMS ARE OPEN TO MEMBERS AND NON-MEMBERS. THE SCC ALSO PARTICIPATES IN COMMUNITY EVENTS OFTEN PARTNERING WITH COMMUNITY GROUPS SUCH AS ROTARY, KIWANIS, SALEM REGIONAL MEDICAL CENTER, KENT STATE UNIVERSITY SALEM CAMPUS, AREA PUBLIC SCHOOLS, THE CITY OF SALEM AND THE AMERICAN RED CROSS. TO SUPPORT COMMUNITY CHARITABLE EVENTS, THE SCC PROVIDES IN-KIND DONATIONS THAT INCLUDE COMPLIMENTARY USE OF SPACE AND/OR COMPLIMENTARY MEMBERSHIPS OR MERCHANDISE. THE SCC ALSO PROVIDES CERTAIN SERVICES AT RATES BELOW COST SUCH AS A CHILDREN'S FITNESS CENTER AND BABYSITTING SERVICES.
    Expenses $1,405,268 · revenue $1,037,860
  • THE SCC ALSO PROVIDES FACILITIES AND PROGRAMMING FOR RECREATIONAL AND COMPETITIVE SPORTS INCLUDING BASKETBALL, VOLLEYBALL, PICKLEBALL, SWIMMING, SOCCER, FLAG FOOTBALL, BASEBALL/SOFTBALL, AND INDOOR TRACK AND FIELD. SPORTS ARE OFFERED FOR AGES 3 YEARS TO ADULT THROUGH SCC OPERATED LEAGUES, SKILLS WORKSHOPS, AND FORMAL ARRANGEMENTS WITH AMATEUR ATHLETIC UNION (AAU) TEAMS, JUNIOR OLYMPICS (JO) TEAMS, OTHER 501(C)3 ORGANIZATIONS, AND THE SALEM CITY SCHOOLS. PARTICIPATION IN RECREATIONAL AND COMPETITIVE SPORTS IS OPEN TO THE PUBLIC.
    Expenses $446,233 · revenue $589,034

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
34-1921103
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2000
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$10,090,380
Income (IRS master file)
$3,118,611

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$3,118,611$2,690,130$10,090,380XML
990December 2024$2,852,483$2,422,659$10,313,743XML
990December 2023$2,707,675$2,317,764$10,512,468XML
990December 2022$2,467,126$2,139,042$10,760,661IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2019–––IRS
990December 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 34-1921103).

Questions about SALEM COMMUNITY CENTER ASSOCIATION INC

What is the EIN of SALEM COMMUNITY CENTER ASSOCIATION INC?
The employer identification number (EIN) of SALEM COMMUNITY CENTER ASSOCIATION INC is 34-1921103.
Is SALEM COMMUNITY CENTER ASSOCIATION INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2000.
Are donations to SALEM COMMUNITY CENTER ASSOCIATION INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does SALEM COMMUNITY CENTER ASSOCIATION INC file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of SALEM COMMUNITY CENTER ASSOCIATION INC due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did SALEM COMMUNITY CENTER ASSOCIATION INC last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of SALEM COMMUNITY CENTER ASSOCIATION INC?
The 990 for the year ended December 31, 2025 names HEATHER YOUNG.
Who are the officers and directors of SALEM COMMUNITY CENTER ASSOCIATION INC?
The 990 for the year ended December 31, 2025 lists 8 people; 1 received compensation from the organization, the highest $84,056 (HEATHER YOUNG, EXECUTIVE DI).
How much revenue does SALEM COMMUNITY CENTER ASSOCIATION INC have?
On its 990 for the year ended December 31, 2025 it reported revenue of $3,118,611, expenses of $2,690,130 and total assets of $10,090,380 at year end.

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