Civic Intelligence

Kosciusko County Historical Society

EIN 31-1016772 • 501(c)3 • Warsaw, IN

Profile

To collect and preserve the materials of history, especially those for kosciusko county. Further objectives are to initiate and encourage historical research and to participate in the cultural life of the community.

PO Box 1071Warsaw, IN 46581

www.kosciuskohistory.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

71st percentile

0.02x

Higher debt load relative to assets than 71% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

81st percentile

0.08x

Higher debt load relative to revenue than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

48th percentile

0.5%

Higher net margin than 48% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

84th percentile

$7,200

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 7.4% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

61st percentile

4.0%

Faster asset growth than 61% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

47th percentile

-4.9%

Faster revenue growth than 47% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$312,093

Up $12,086 (+4.0%) from 2023

Liabilities

Down

$7,635

Down $2,059 (-21%) from 2023

Net Assets

Up

$304,458

Up $14,145 (+4.9%) from 2023

Revenue

Down

$97,371

Down $4,978 (-4.9%) from 2023

Expenses

Up

$96,842

Up $1,799 (+1.9%) from 2023

Net Income

Down

$529

Down $6,777 (-93%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$300K$200K$100K$0Assets 2017: $204,968Liabilities 2017: $7,672Net Assets 2017: $197,2962017Assets 2018: $184,535Liabilities 2018: $11,934Net Assets 2018: $172,6012018Assets 2019: $171,255Liabilities 2019: $8,622Net Assets 2019: $162,6332019Assets 2020: $174,343Liabilities 2020: $5,002Net Assets 2020: $169,3412020Assets 2021: $200,906Liabilities 2021: $5,755Net Assets 2021: $195,1512021Assets 2022: $269,531Liabilities 2022: $6,411Net Assets 2022: $263,1202022Assets 2023: $300,007Liabilities 2023: $9,694Net Assets 2023: $290,3132023Assets 2024: $312,093Liabilities 2024: $7,635Net Assets 2024: $304,4582024

Highlighted filing

2024

Assets$312,093
Liabilities$7,635
Net Assets$304,458

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$150K$100K$50K$0-$50KRevenue 2017: $77,900Expenses 2017: $71,639Net Income 2017: $6,2612017Revenue 2018: $71,739Expenses 2018: $96,434Net Income 2018: -$24,6952018Revenue 2019: $66,242Expenses 2019: $76,209Net Income 2019: -$9,9672019Revenue 2020: $62,875Expenses 2020: $56,166Net Income 2020: $6,7092020Revenue 2021: $98,808Expenses 2021: $72,998Net Income 2021: $25,8102021Revenue 2022: $170,432Expenses 2022: $71,350Net Income 2022: $99,0822022Revenue 2023: $102,349Expenses 2023: $95,043Net Income 2023: $7,3062023Revenue 2024: $97,371Expenses 2024: $96,842Net Income 2024: $5292024

Highlighted filing

2024

Revenue$97,371
Expenses$96,842
Net Income$529

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 21, 2025
Return Version
2024v5.0
Gross Receipts
$102,078
Mission and Program Overview

Mission

To collect and preserve the materials of history, especially those for kosciusko county. Further objectives are to initiate and encourage historical research and to participate in the cultural life of the community.

Program Services

DescriptionGrantsExpenses
MAINTAIN MUSEUM IN OLD COUNTY JAIL (WARSAW, IN), MAINTAIN OLDEST COMMERCIAL BUILDING IN KOSCIUSKO COUNTY AS A MUSEUM (OSWEGO, IN), PROVIDE AND PRESERVE HISTORICAL DOCUMENTS AND RECORDS FOR LOCAL FAMILIES AND BUSINESSES.-$75,091
MAINTAIN MUSEUM IN OLD COUNTY JAIL (WARSAW, IN), MAINTAIN OLDEST COMMERCIAL BUILDING IN KOSCIUSKO COUNTY AS A MUSEUM (OSWEGO, IN), PROVIDE AND PRESERVE HISTORICAL DOCUMENTS AND RECORDS FOR LOCAL FAMILIES AND BUSINESSES.--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
GREG STEFFEPresident-$7,200-$7,200
SHARON WHETSTONELibrarian-$6,000-$6,000
CYNTHIA GREENVice Pres, C-$5,400-$5,400
JIM TINKEYTreasurer-$2,000-$2,000
MARIANNE PRATERBoard Member-$1,320-$1,320
PAM CARROLLBoard Member-$660-$660
JAN SLOANAssessions-$0--
ELAINE BEECHINGSecretary-$0--
SHERYL HANNAAsst. Secret-$0--
DAN COPLENCounty Histo-$0--
FAYE MYERSCounty Genea-$0--
CONNIE BLACKGenealogy Ch-$0--
TERESA JONESDirector-$0--
CAROLINE FAWLEYBoard Member-$0--
KEN FAWLEYBoard Member-$0--
HARRY GIGOUSBoard Member-$0--
JUDY KINSEYBoard Member-$0--
PATSY SEEBoard Member-$0--
RON SHOEMAKERBoard Member-$0--
JUDY TRUEXBoard Member-$0--
ALAN ALDERFERBoard Member-$0--
Filing and Contact Details

Filer

Filer Name
Kosciusko County Historical Society
EIN
31-1016772
Phone
5742691078
Address
PO BOX 1071, WARSAW, IN 46581

Signing Officer

Name
Jim Tinkey
Title
Treasurer
Phone
5742691078
Signed
2025-04-21
Discuss with paid preparer
Yes

Preparer

Firm
Himes & Krull LLC
Address
PO BOX 153, PIERCETON, IN 46562
Preparer
Wendy Bills CPA
Phone
5745942002
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

Endowment current earnings 1,259 total 1,259

Form 990-ez, Part I, Line 16

Expenses 350 insurance 3,867 supplies & miscellaneous 3,230 program expenses 8,976 office expense 19,468 bank fees 80 license & fees 491 casual labor 3,280 non-investment depreciation 1,748 total 41,490

Form 990-ez, Part I, Line 20

Increase in pv charitable tr 4,032 increase in foundation fund 3,627 increase in investment account 5,955

Form 990-ez, Part II, Line 24

Inventories for sale or use 6,679 3,880 52,124 55,803 less accumulated depreciation 47,615 47,249 prepaid insurance 2,009 2,025 endowment trust 66,378 70,410 community foundation fund 46,981 48,822 investment account 103,608 114,578 total 230,164 248,269

Form 990-ez, Part II, Line 26

Accounts payable and accrued expenses 1,078 929 sales tax payable 54 206 payroll tax payable 2,241 1,513 deferred income 6,319 4,987

Form 990-ez, Part III

To collect and preserve the materials of history, especially those for kosciusko county. Further objectives are to initiate and encourage historical research and to participate in the cultural life of the community.

Form 990-ez, Part III, Line 31

Maintain museum in old county jail (warsaw, in), maintain oldest commercial building in kosciusko county as a museum (oswego, in), provide and preserve historical documents and records for local families and businesses.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ENDOWMENT CURRENT EARNINGS 1,259 TOTAL 1,259
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES 350 INSURANCE 3,867 SUPPLIES & MISCELLANEOUS 3,230 PROGRAM EXPENSES 8,976 OFFICE EXPENSE 19,468 BANK FEES 80 LICENSE & FEES 491 CASUAL LABOR 3,280 NON-INVESTMENT DEPRECIATION 1,748 TOTAL 41,490
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2INCREASE IN PV CHARITABLE TR 4,032 INCREASE IN FOUNDATION FUND 3,627 INCREASE IN INVESTMENT ACCOUNT 5,955
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3INVENTORIES FOR SALE OR USE 6,679 3,880 52,124 55,803 LESS ACCUMULATED DEPRECIATION 47,615 47,249 PREPAID INSURANCE 2,009 2,025 ENDOWMENT TRUST 66,378 70,410 COMMUNITY FOUNDATION FUND 46,981 48,822 INVESTMENT ACCOUNT 103,608 114,578 TOTAL 230,164 248,269
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ACCOUNTS PAYABLE AND ACCRUED EXPENSES 1,078 929 SALES TAX PAYABLE 54 206 PAYROLL TAX PAYABLE 2,241 1,513 DEFERRED INCOME 6,319 4,987
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TO COLLECT AND PRESERVE THE MATERIALS OF HISTORY, ESPECIALLY THOSE FOR KOSCIUSKO COUNTY. FURTHER OBJECTIVES ARE TO INITIATE AND ENCOURAGE HISTORICAL RESEARCH AND TO PARTICIPATE IN THE CULTURAL LIFE OF THE COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MAINTAIN MUSEUM IN OLD COUNTY JAIL (WARSAW, IN), MAINTAIN OLDEST COMMERCIAL BUILDING IN KOSCIUSKO COUNTY AS A MUSEUM (OSWEGO, IN), PROVIDE AND PRESERVE HISTORICAL DOCUMENTS AND RECORDS FOR LOCAL FAMILIES AND BUSINESSES.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990-EZ, PART III
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ReturnHeader/PreparerPersonGrp/PhoneNum05745942002
ReturnHeader/PreparerPersonGrp/PreparationDt02025-04-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WENDY BILLS CPA
ReturnHeader/ReturnTs02025-05-07T15:58:02-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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