Kosciusko Community Ymca Building Corporation
Nonprofit profile at a glance
- EIN
- 471697617
- IRS 990 coverage
- 2014–2021
- Forms available
- Form 990 2021
- Location
- Warsaw, IN, USA
- Phone
- 5742699622
- Rating confidence
- Limited
- Sector
- Support N.E.C.
Reported finances
- Revenue
- $738,000
- Expenses
- $1,240,021
- Assets
- $0
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- ALAN ALDERFER (BOARD PRESIDENT)
- JAMES SWANSON (CEO)
Highest reported compensation
- JAMES SWANSON (CEO): $144,454 total reported compensation
- STACEY ANDERSON (DIRECTOR): $95,400 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide facilities for the kosciusko community ymca to perform its daily operations and programming.
What it reported doing in 2021
Rent is received from the kosciusko community ymca and given back as a distribution.
Operating model
- Revenue model
- Earned-program. 100% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 90
- Accountability: 65
- Sustainability: 7
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 66.7%; rating input score 67; 13th percentile among comparable filings
- Governance controls: 5 of 8 controls in place; rating input score 62
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -68%; rating input score 1; 1st percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 5.3%; rating input score 54; 54th percentile among comparable filings
Growth
- Program expense growth: 22.3% per year; rating input score 100; 86th percentile among comparable filings
- Revenue growth: 14.2% per year; rating input score 100; 78th percentile among comparable filings
- Asset growth: -12.6% per year; rating input score 0; 3rd percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 4 of 6 board members independent · 5 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $1.2M in reported program spending
- Leadership: top reported pay $144K · 6 people listed
- Consistency: 10 of 10 current checks pass
- Schedules: 4 filed schedules
- Filing history: 8 filing years from 2014 to 2021
- Contacts: How to reach this organization
- Related organizations: 1 filed related-organization link
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Accountability: Governance controls: 3 of 8 not reported.
- High — Sustainability: Operating margin scored 1/100.
- High — Sustainability: Total-asset coverage ratio scored 0/100.
- High — Growth: Asset growth scored 0/100.
- Review — Sustainability: Officer compensation ratio scored 54/100.