Nonprofit · EIN 35-1068182
KOSCIUSKO COMMUNITY Y M C A INC
Tax-exempt · WARSAW, IN 46582
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $5,123,077 | $5,132,521 | -$9,444 | $21,837,505 | $86,465 | $21,751,040 |
| December 31, 2024 | 990 | $4,446,078 | $4,599,318 | -$153,240 | $21,400,563 | $135,689 | $21,264,874 |
| December 31, 2023 | 990 | $4,456,585 | $4,308,012 | $148,573 | $21,377,685 | $196,532 | $21,181,153 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,278,433
- of which government grants
- $6,003
- Program service revenue
- $3,548,969
- Investment income
- $229,997
- Net rental income
- $1,681
- Net gain from sales of assets
- $783
- Net income from sales of inventory
- $24,829
- Other revenue
- $65,678
Expenses
- Grants and similar amounts paid
- $214,632
- Compensation of officers, directors and key employees
- $289,350
- Other salaries and wages
- $1,901,175
- Salaries, compensation and benefits (total)
- $2,577,130
- Professional fundraising fees
- $0
- Legal fees
- $19,358
- Accounting fees
- $21,580
- Occupancy
- $663,353
- Depreciation
- $600,634
- Program services (functional)
- $3,609,637
- Management and general (functional)
- $1,402,820
- Fundraising (functional)
- $120,064
Balance sheet and other
- Total assets, start of year
- $21,400,563
- Total assets, end of year
- $21,837,505
- Total liabilities, end of year
- $86,465
- Net assets, end of year
- $21,751,040
- Land, buildings and equipment
- $14,382,344
- Publicly traded securities
- $7,173,319
- Net assets without donor restrictions
- $17,154,702
- Net assets with donor restrictions
- $4,596,338
- Gross receipts
- $6,628,642
- Employees
- 379
- Volunteers
- 113
- Year formed
- 1962
- State of legal domicile
- IN
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.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JAMES SWANSON | CEO Officer | 43 | $131,355 | $37,223 |
| STACEY ANDERSON | DIRECTOR OF Officer | 43 | $86,070 | $21,837 |
| SHAWN BROWN | DIRECTOR Trustee or director | 2 | $0 | $0 |
| JAKE FURBEE | DIRECTOR Trustee or director | 2 | $0 | $0 |
| DEVENDRA GORHE | DIRECTOR Trustee or director | 2 | $0 | $0 |
| ANDREW GROSSNICKLE | AD HOC Trustee or director, Officer | 2 | $0 | $0 |
| RACHAEL HOFFERT | SECRETARY Trustee or director, Officer | 2 | $0 | $0 |
| CHAD HUMMEL | VICE PRESIDE Trustee or director, Officer | 2 | $0 | $0 |
| CLAUDIA KEIRN | DIRECTOR Trustee or director | 2 | $0 | $0 |
| JULIA MOORE | DIRECTOR Trustee or director | 2 | $0 | $0 |
| LISA O'NEILL | PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| MICHAEL PAHL | DIRECTOR Trustee or director | 2 | $0 | $0 |
| KRISTA POLSTON | DIRECTOR Trustee or director | 2 | $0 | $0 |
| NICK PRENTICE | DIRECTOR Trustee or director | 2 | $0 | $0 |
| MATTHEW REINHOLT | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
3 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KEVIN ROBERTS | DIRECTOR Trustee or director | 2 | $0 |
| DAVID ROBERTSON | DIRECTOR Trustee or director | 2 | $0 |
| JEFF ROCKETT | DIRECTOR Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 19 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JAMES SWANSON | CEO Officer | 43 | $130,447 | $44,539 |
| STACEY ANDERSON | DIRECTOR OF Officer | 43 | $88,060 | $22,433 |
| SHAWN BROWN | DIRECTOR Trustee or director | 2 | $0 | $0 |
| DEVENDRA GORHE | DIRECTOR Trustee or director | 2 | $0 | $0 |
| ANDREW GROSSNICKLE | AD HOC Trustee or director, Officer | 2 | $0 | $0 |
| RACHAEL HOFFERT | SECRETARY Trustee or director, Officer | 2 | $0 | $0 |
| CHAD HUMMEL | DIRECTOR Trustee or director | 2 | $0 | $0 |
| CLAUDIA KEIRN | DIRECTOR Trustee or director | 2 | $0 | $0 |
| JULIA MOORE | DIRECTOR Trustee or director | 2 | $0 | $0 |
| CHRIS NYCZ | DIRECTOR Trustee or director | 2 | $0 | $0 |
| LISA O'NEILL | VICE-PRESIDE Trustee or director, Officer | 2 | $0 | $0 |
| MICHAEL PAHL | DIRECTOR Trustee or director | 2 | $0 | $0 |
| ROB PARKER | DIRECTOR Trustee or director | 2 | $0 | $0 |
| KRISTA POLSTON | DIRECTOR Trustee or director | 2 | $0 | $0 |
| KEVIN ROBERTS | DIRECTOR Trustee or director | 2 | $0 | $0 |
| DAVID ROBERTSON | DIRECTOR Trustee or director | 2 | $0 | $0 |
| JEFF ROCKETT | DIRECTOR Trustee or director | 2 | $0 | $0 |
| SCOTT SCHNEIDER | PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| SCOTT SOPTICK | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
990 for the year ended December 31, 2023: 20 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JAMES SWANSON | CEO Officer | 43 | $125,572 | $37,822 |
| STACEY ANDERSON | DIRECTOR OF Officer | 43 | $84,904 | $14,204 |
| JEFF GILL | DIRECTOR Trustee or director | 2 | $0 | $0 |
| DEVENDRA GORHE | DIRECTOR Trustee or director | 2 | $0 | $0 |
| RACHAEL HOFFERT | DIRECTOR Trustee or director | 2 | $0 | $0 |
| KYLIE KEHRES | DIRECTOR Trustee or director | 2 | $0 | $0 |
| CLAUDIA KEIRN | DIRECTOR Trustee or director | 2 | $0 | $0 |
| CHAD MINER | DIRECTOR Trustee or director | 2 | $0 | $0 |
| JULIA MOORE | DIRECTOR Trustee or director | 2 | $0 | $0 |
| CHRIS NYCZ | DIRECTOR Trustee or director | 2 | $0 | $0 |
| LISA O'NEILL | SECRETARY Trustee or director, Officer | 2 | $0 | $0 |
| MICHAEL PAHL | DIRECTOR Trustee or director | 2 | $0 | $0 |
| ROB PARKER | VICE-PRESIDE Trustee or director, Officer | 2 | $0 | $0 |
| KRISTA POLSTON | DIRECTOR Trustee or director | 2 | $0 | $0 |
| KEVIN ROBERTS | DIRECTOR Trustee or director | 2 | $0 | $0 |
| DAVID ROBERTSON | DIRECTOR Trustee or director | 2 | $0 | $0 |
| JEFF ROCKETT | DIRECTOR Trustee or director | 2 | $0 | $0 |
| NICHOLE ROUACHED | DIRECTOR Trustee or director | 2 | $0 | $0 |
| SCOTT SCHNEIDER | PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| SCOTT SOPTICK | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1305 MARINERS DR, WARSAW, IN 46582-7145
- In care of
- % KOSC
- Principal officer (990 for 2025)
- JAMES SWANSON, 1305 MARINERS DRIVE, WARSAW, IN 46582
- Signed the 990
- JAMES SWANSON, CEO
- Phone
- (574) 269-9622
- Website
- WWW.KCYMCA.ORG
- Return prepared by
- DULIN WARD & DEWALD INC
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 accomplishments
- 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.Expenses $2,279,935 · grants $214,632 · revenue $2,694,286
- 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.Expenses $1,078,754 · revenue $847,928
- 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.Expenses $250,948 · revenue $6,755
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 35-1068182
- 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
- 1973
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P270)
- Assets (IRS master file)
- $21,837,505
- Income (IRS master file)
- $6,628,642
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $5,123,077 | $5,132,521 | $21,837,505 | XML |
| 990 | December 2024 | $4,446,078 | $4,599,318 | $21,400,563 | XML |
| 990 | December 2023 | $4,456,585 | $4,308,012 | $21,377,685 | XML |
| 990 | December 2022 | $4,598,129 | $4,037,604 | $20,803,430 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 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 35-1068182).
Questions about KOSCIUSKO COMMUNITY Y M C A INC
- What is the EIN of KOSCIUSKO COMMUNITY Y M C A INC?
- The employer identification number (EIN) of KOSCIUSKO COMMUNITY Y M C A INC is 35-1068182.
- Is KOSCIUSKO COMMUNITY Y M C A INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1973.
- Are donations to KOSCIUSKO COMMUNITY Y M C A INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does KOSCIUSKO COMMUNITY Y M C A 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 KOSCIUSKO COMMUNITY Y M C A 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 KOSCIUSKO COMMUNITY Y M C A 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 KOSCIUSKO COMMUNITY Y M C A INC?
- The 990 for the year ended December 31, 2025 names JAMES SWANSON.
- Who are the officers and directors of KOSCIUSKO COMMUNITY Y M C A INC?
- The 990 for the year ended December 31, 2025 lists 18 people; 2 received compensation from the organization, the highest $131,355 (JAMES SWANSON, CEO).
- How much revenue does KOSCIUSKO COMMUNITY Y M C A INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $5,123,077, expenses of $5,132,521 and total assets of $21,837,505 at year end.
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