2026-05-29T07:27:53+00:00 2025-12-31 562353893 Agresta Storms & O'Leary PC 324 N Broadway Street Greensburg IN 47240 990 2025-01-01 350733765 WABASH COUNTY YOUNG MENS CHRISTIAN ASSOCIATION INC WABA 2605639622 500 S CASS STREET WABASH IN 46992 DEAN GOGOLEWSKI CEO 2026-05-29 true Michelle A Clouse EA P01218056 8126639999 2026-05-29 2025 2025-03-06 01:10:19Z WABASH COUNTY YMCA DEAN GOGOLEWSKI 500 S CASS STREET WABASH IN 46992 3204026 false X WWW.WABASHCOUNTYYMCA.ORG X 1940 IN The mission of the Wabash County YMCA is to put Christian principles into practice through programs that build healthy spirit, mind, and body for all. Through new initiatives and dynamic programming focusing on youth development, healthy living and social responsibility, the Wabash County YMCA is able to strengthen the foundation of our community and provide support to our neighbors. 17 17 200 77 0 1866164 1694839 1146736 1293640 33580 25453 245078 179610 3291558 3193542 0 0 1735587 1471126 0 28335 1673119 1962155 3408706 3433281 -117148 -239739 12964261 12713218 278817 58607 12685444 12654611 THE WABASH COUNTY YMCA IS A CHARITABLE NONPROFIT HUMAN SERVICE ORGANIZATION THAT INCLUDES CHILDREN, TEENS, WOMEN AND MEN, AND DOES NOT DISCRIMINATE ON THE BASIS OF RACE, RELIGION, SEX, OR NATIONAL ORIGIN. THE MISSION OF THE WABASH YMCA IS "TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND, AND BODY FOR ALL." OUR CAUSE IS TO STRENGTHEN THE FOUNDATIONS OF OUR COMMUNITY THROUGH YOUTH DEVELOPMENT (NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN), HEALTHY LIVING (IMPROVING OUR COMMUNITIES HEALTH AND WELL-BEING) AND SOCIAL RESPONSIBILITY (GIVING BACK AND PROVIDING SUPPORT TO OUR NEIGHBORS.) OUR MISSION AND CAUSE IS ACCOMPLISHED THROUGH YMCA MEMBERSHIP PROGRAMS AND SERVICES,AND THROUGH COMMUNITY PARTNERSHIPS AND RELATIONSHIPS. THE AVAILABILITY OF FINANCIAL ASSISTANCE SUPPORTS OUR EFFORTS TO MAKE OUR YMCA IMPACT ACCESSIBLE TO ALL. OUR YMCA WAS FOUNDED BY AND IS LED BY DEDICATED VOLUNTEERS WHO SUPPORT OUR MISSION, OUR VISION AND OUR CAUSE AND OUR VALUES false false 3139692 0 1424913 THE YMCA PROVIDES PEOPLE OF ALL AGES WITH THE SUPPORTIVE RELATIONSHIPS AND ENVIRONMENTS THEY NEED TO SUCCESSFULLY PURSUE HEALTH AND WELL-BEING IN SPIRIT, MIND, AND BODY. IN THEIR QUEST FOR TOTAL HEALTH AND WELL-BEING, PEOPLE OF ALL AGES, ABILITIES, INCOMES, ETHNICITIES AND RELIGIONS FIND AN INCLUSIVE ENVIRONMENT AT THE YMCA. BY PROVIDING A HOLISTIC APPROACH TO ALL ASPECTS OF YMCA PROGRAMMING, PEOPLE FIND EFFECTIVE SOLUTIONS TO LIVING HEALTHIER LIVES. PEOPLE OF ALL AGES PARTICIPATE ANNUALLY IN OUR YMCA'S MEMBERSHIP PROGRAM. FOR ADDITIONAL DETAILS REGARDING THESE CRITICAL PROGRAMS AND THEIR IMPACT SEE SCHEDULE O. 3139692 true true false false false false false false false true true true false false false true true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false false false false true 45 0 true 200 true false false false false false false false false false false false false X 17 17 false false false false false false false true true false false false true true true true true true true false false false IN X DEAN GOGOLEWSKI 2605639622 500 S CASS STREET WABASH IN 46992 MARILYN CUSTER-MITCHELL SECRETARY 3.0 X X 0 0 0 MELISSA FORD-KALBFELL CVO 3.0 X X 0 0 0 ALEXIS YOUNG BOARD MEMBER 2.0 X 0 0 0 ALLI SHAW BOARD MEMBER 2.0 X 0 0 0 AMY SIVLEY BOARD MEMBER 2.0 X 0 0 0 BRANDEE ESTES BOARD MEMBER 2.0 X 0 0 0 CHRIS KUHN BOARD MEMBER 2.0 X 0 0 0 CHRIS LOCHNER BOARD MEMBER 2.0 X 0 0 0 CHRIS WETHERFORD BOARD MEMBER 2.0 X 0 0 0 ERIC JOHNSON BOARD MEMBER 2.0 X 0 0 0 MARIE COFFMAN BOARD MEMBER 2.0 X 0 0 0 MARK FRANTZ PAST CHAIR 2.0 X 0 0 0 NOAH ROBERTS BOARD MEMBER 2.0 X 0 0 0 PATRICK SULLIVAN BOARD MEMBER 2.0 X 0 0 0 SCOTT DINKINS BOARD MEMBER 2.0 X 0 0 0 SHIRLEY WALTER BOARD MEMBER 2.0 X 0 0 0 TODD HODSON BOARD MEMBER 2.0 X 0 0 0 DEAN GOGOLEWSKI CEO 50.0 X 106195 0 0 106195 0 0 1 false false false 0 0 0 0 0 0 1694839 1694839 Healthy Living 1115637 1115637 Youth Development 178003 178003 Social Responsibility 0 0 0 0 0 0 1293640 23253 23253 124332 0 124332 124332 124332 2200 0 2200 2200 2200 30454 10484 19970 19970 4741 0 4741 4741 Miscellaneous Income 624190 30567 30567 0 0 0 0 30567 3193542 1424913 0 73790 0 0 106195 101357 4193 645 1122013 1070897 44301 6815 148959 140496 7335 1128 93959 88620 4627 712 61551 52329 7993 1229 93019 79082 12079 1858 12363 11305 917 141 6492 6492 0 0 544038 461830 71248 10960 38783 38049 636 98 37452 36743 615 94 55868 50795 4397 676 540356 459302 81054 0 85562 72727 11123 1712 PROGRAM EXPENSE 211407 210182 1062 163 CONTRACT SERVICES 265765 251181 12639 1945 SUPPLIES 4481 3809 583 89 DUES & SUBSCRIPTIONS 3823 3476 301 46 1195 1020 151 24 3433281 3139692 265254 28335 581155 226393 353330 703354 2200 24432 0 0 0 0 0 0 14347 0 17297428 7198303 10562221 10099125 1451008 1659914 0 0 0 0 0 12964261 12713218 221287 33089 0 0 57530 25518 0 0 0 0 0 0 0 0 0 0 0 0 278817 58607 X 12633944 10629697 51500 2024914 0 0 0 0 0 0 12685444 12654611 12964261 12713218 -239739 208906 0 X false true true false X 1363661 1495204 1909230 1866164 1694839 8329098 0 0 0 0 1363661 1495204 1909230 1866164 1694839 8329098 0 8329098 100299 112718 174931 154284 147585 689817 0 0 27384 21250 1638 23887 30567 104726 9123641 3141243 0.91291 0.9219 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - PROCEEDS FROM THE SALE OF INVENTORY, COLUMN A - 15116.0, COLUMN B - 20480.0, COLUMN C - , COLUMN D - , COLUMN E - , COLUMN F - 35596.0; DESCRIPTION - OTHER INCOME, COLUMN A - 12268.0, COLUMN B - 770.0, COLUMN C - 1638.0, COLUMN D - 23887.0, COLUMN E - 30567.0, COLUMN F - 69130.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1848081 50000 331776 68592 6023 2155242 1750700 172170 69254 5535 1848081 1750700 0 1750700 1750700 0 1750700 1750700 0 1750700 1.0 true false 510660 510660 15039091 5766077 9273014 33000 800 32200 1694577 1416053 278524 20100 15373 4727 10099125 1659914 F Closely-held equity interests Financial derivatives 1659914 F 1659914 0 X 3402448 208906 0 208906 3193542 0 0 3193542 3433281 0 0 3433281 0 0 3433281 Schedule D, Part V, Line 4 Intended uses of endowment funds The board of the Organization created endowment funds ("Operating "Outdoor Programming") that are perpetual in nature with the Community Foundation of Wabash County, Inc. (the Community Foundation) to benefit the Organization. The funds were created upon transfer of unrestricted assets to the Community Foundation and naming itself as the beneficiary. The YMCA granted variance power to the Community Foundation, which allows the Community Foundation to modify the terms of the fund if continued adherence to any condition or restrictions is in the judgment of the Community Foundation's Board of Directors unnecessary, incapable of fulfillment or inconsistent with the charitable needs of the community served by the Community Foundation. Distributions from the endowments to the Organization are subject to the spending policy of the Community Foundation. The Board of Directors of the Organization may also direct the Foundation to reinvest any or all of the allowable distributions. The Community Foundation's spending policy is designed to take into account total return concepts of investment and spending, with the goal of preserving the real spending power of the endowments over time, while balancing the need for consistent spending to support the charitable purposes of the endowments. Based on the governing fund agreement, the Board of Directors of the Organization may not request additional distributions outside the Foundation's normal spending policy. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Organization has evaluated the tax positions it has taken, or expects to take, in the course of preparing the Organization's tax returns to determine whether the tax provisions are more likely than not of being sustained by the applicable taxing authority. Accounting standards require the benefit arising from an uncertain tax position to be recognized in the financial statements only when it is more likely than not the position will be sustained upon examination, including resolution of any related appeals or litigation processes, based upon the technical merits and consideration of all available information. Once the recognition threshold is met, the portion of the tax benefit that is recorded represents the largest amount of tax benefit that is greater than 50 percent likely to be realized upon settlement with a taxing authority. Based on its review, management does not believe the Organization has taken any significant uncertain tax positions, including any position that would put the Organization's exempt status in jeopardy as of December 31, 2025. The Organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The Organization believes it is no longer subject to tax examinations for years prior to 2022. Tournament 30454 30454 10484 0 0 30454 30454 10484 10484 19970 Form 990, Part VI, Line 11b Review of form 990 by governing body The Form 990 is reviewed in detail by the Finance and Executive Committees of the Board along with an Independent CPA firm. A full copy of the return is also provided to the Board prior to filing with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy CONFLICT OF INTEREST STATEMENTS ARE COMPLETED ANNUALLY, EACH STATEMENT IS REVIEWED BY THE EXECUTIVE DIRECTOR FOR CONFLICTS. BOARD MEMBERS WITH A CONFLICT ARE REQUIRED TO ABSTAIN FROM ANY DECISIONS INVOLVING THE ORGANIZATION. Form 990, Part VI, Line 15a Process to establish compensation of top management official ANNUAL COMPENSATION OF MANAGEMENT EMPLOYEES FOLLOWS THE PROCESS OF REVIEW OF ACCOMPLISHMENTS FOR THE YEAR, COMPARISON OF COMPENSATION WITH SIMILAR POSITIONS AND THEN APPROVAL OF BOARD OF DIRECTORS. Form 990, Part VI, Line 19 Required documents available to the public GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE YMCA FROM 8 AM TO 5 PM MONDAY THROUGH FRIDAY FROM A DESIGNATED YMCA EMPLOYEE. Form 990, Part VIII, Line 2f Other Program Service Revenue - Total Revenue: , Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; - Total Revenue: , Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;