Civic Intelligence

Kosciusko County Council on Aging And

EIN 35-1451472 • 501(c)3 • Warsaw, IN

Profile

To provide services and resources to the aged citizens of kosciusko county indiana and surrounding areas including transportation, mobile meals, and senior activities to improve quality of life

800 North Park AvenueWarsaw, IN 46580

kosciuskoseniorservices.org

Siviq Scores

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

Liabilities / Assets

78th percentile

0.08x

Higher debt load relative to assets than 78% of similar nonprofits.

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

Liabilities / Revenue

79th percentile

0.05x

Higher debt load relative to revenue than 79% of similar nonprofits.

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

Net Margin

37th percentile

-4.4%

Higher net margin than 37% of similar nonprofits.

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

Top Officer Pay

96th percentile

$68,518

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 16.8% of source-year revenue.

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

Asset Growth

39th percentile

-11%

Faster asset growth than 39% of similar nonprofits.

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

Revenue Growth

72nd percentile

21%

Faster revenue growth than 72% of similar nonprofits.

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

Assets

Down

$256,535

Down $32,346 (-11%) from 2023

Liabilities

Down

$20,908

Down $14,317 (-41%) from 2023

Net Assets

Down

$235,627

Down $18,029 (-7.1%) from 2023

Revenue

Up

$407,054

Up $70,245 (+21%) from 2023

Expenses

Up

$425,083

Up $13,895 (+3.4%) from 2023

Net Income

Up

-$18,029

Up $56,350 (+76%) from 2023

Trend Graphs

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2012: $227,661Liabilities 2012: $16,268Net Assets 2012: $211,3932012Assets 2013: $220,790Liabilities 2013: $20,011Net Assets 2013: $200,7792013Assets 2016: $237,706Liabilities 2016: $11,158Net Assets 2016: $226,5482016Assets 2017: $241,797Liabilities 2017: $12,479Net Assets 2017: $229,3182017Assets 2018: $287,121Liabilities 2018: $9,795Net Assets 2018: $277,3262018Assets 2019: $347,564Liabilities 2019: $10,809Net Assets 2019: $336,7552019Assets 2020: $342,480Liabilities 2020: $50,664Net Assets 2020: $291,8162020Assets 2021: $279,760Liabilities 2021: $9,005Net Assets 2021: $270,7552021Assets 2022: $361,698Liabilities 2022: $33,663Net Assets 2022: $328,0352022Assets 2023: $288,881Liabilities 2023: $35,225Net Assets 2023: $253,6562023Assets 2024: $256,535Liabilities 2024: $20,908Net Assets 2024: $235,6272024

Highlighted filing

2024

Assets$256,535
Liabilities$20,908
Net Assets$235,627

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2012: $382,8012012Expenses 2013: $407,9252013Revenue 2016: $391,816Expenses 2016: $361,858Net Income 2016: $29,9582016Revenue 2017: $396,724Expenses 2017: $393,954Net Income 2017: $2,7702017Revenue 2018: $428,900Expenses 2018: $380,892Net Income 2018: $48,0082018Revenue 2019: $453,041Expenses 2019: $393,612Net Income 2019: $59,4292019Revenue 2020: $333,549Expenses 2020: $378,488Net Income 2020: -$44,9392020Revenue 2021: $360,485Expenses 2021: $381,546Net Income 2021: -$21,0612021Revenue 2022: $407,878Expenses 2022: $350,598Net Income 2022: $57,2802022Revenue 2023: $336,809Expenses 2023: $411,188Net Income 2023: -$74,3792023Revenue 2024: $407,054Expenses 2024: $425,083Net Income 2024: -$18,0292024

Highlighted filing

2024

Revenue$407,054
Expenses$425,083
Net Income-$18,029

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 1, 2025
Return Version
2023v6.0
Gross Receipts
$423,733
Mission and Program Overview

Mission

To provide services and resources to the aged citizens of kosciusko county indiana and surrounding areas including transportation, mobile meals, and senior activities to improve quality of life

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$147,964$132,692▼ $15,272
Cash and Non-Interest-Bearing Accounts$58,803$68,748▲ $9,945
Land, Buildings, and Equipment, Net$69,359$48,394▼ $20,965
Accounts Receivable$6,949$3,639▼ $3,310
Prepaid Expenses and Deferred Charges$5,806$3,062▼ $2,744
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$288,881$256,535▼ $32,346
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$12,845$11,741▼ $1,104
Deferred Revenue$14,200$9,167▼ $5,033
Grants Payable$8,180--
Total Liabilities$35,225$20,908▼ $14,317
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$253,656$235,627▼ $18,029
Total Net Assets Fund Balance$253,656$235,627▼ $18,029
Total Liabilities and Net Assets / Fund Balance$288,881$256,535▼ $32,346

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$43,137$280,182$323,319
Other Land Buildings-$20,333$20,333
Leasehold Improvements$5,257$3,812$9,069
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
David NeffExecutive DirectorFT$68,518$68,518

Board Members and Trustees

NameTitle
Jan OrbanPresident
Ashley DillonVice President
Scott ClayVice President
Ben SnyderBoard Member
Cindy DobbinsBoard Member
Janet FarringtonBoard Member
Melanie McginnisBoard Member
Mollie FishelBoard Member
William StockdaleBoard Member
Charlotte WiseSecretary
Glenn HallTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$378,690
Program Service Revenue
$0
Investment Income
$4,954
Other Revenue
$23,410
All Other Contributions
$305,991
Change in Net Assets
$-18,029
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$216,565
Other Expenses$208,518
Total Fundraising Expense$3,340
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$116,103$2,430$1,047$119,580
Current Officers, Directors, Trustees, and Key Employees$61,666$4,796$2,056$68,518
Insurance$21,260$200-$21,460
Depreciation Depletion$20,783$182-$20,965
Office Expenses$10,742$5,534-$16,276
Occupancy$11,475$3,825-$15,300
Other Employee Benefits$13,256$1,563-$14,819
Payroll Taxes$12,937$474$237$13,648
Fees for Services Accounting$1,701$6,339-$8,040
All Other Expenses$3,743$1,640-$5,383
Other Expenses$4,928$455-$5,383
Advertising-$4,015-$4,015
Total Functional Expenses$390,290$31,453$3,340$425,083
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$40,089
Fundraising Direct Expenses$16,679
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dueling Pianos$38,068$38,068$7,422$30,646
Total Events$38,068$38,068$15,408$22,660
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The 990 is reviewed by the board prior to release

Form 990, Part VI, Section B, Line 12C

The conflict of interest policy is monitored and enforced by the board of directors.

Form 990, Part VI, Section B, Line 15A

All compensation is decided and reviewed by the board of directors.

Form 990, Part VI, Section C, Line 19

Upon request from kcss and is also published on guidestar.org

Filing and Contact Details

Filer

Filer Name
Kosciusko County Council on Aging and
EIN
35-1451472
Address
800 NORTH PARK AVENUE, WARSAW, IN 46580

Signing Officer

Name
David Neff
Title
Executive Director
Signed
2025-05-01
Discuss with paid preparer
Yes

Organization Details

Formed
1981
Voting Board Members
12
Independent Board Members
12
Employees
12

Preparer

Firm
Dahms & Yarian Inc
Address
110 S Columbia St, Warsaw, IN 46580
Preparer
Andrew S Swihart CPA
Phone
5742678141
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

Other program services 4: frozen meals

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IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
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IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt05534
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IRS990/Organization501c3Ind0X
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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01563
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt013256
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IRS990/OtherExpensesGrp/Desc1BAD DEBTS
IRS990/OtherExpensesGrp/Desc2FUEL
IRS990/OtherExpensesGrp/Desc3TELEPHONE
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IRS990/OtherExpensesGrp/ProgramServicesAmt34928
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IRS990/OtherExpensesGrp/TotalAmt35383
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IRS990/PaymentsToAffiliatesGrp/TotalAmt00
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IRS990/PayrollTaxesGrp/FundraisingAmt0237
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IRS990/ScheduleBRequiredInd0true
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0280182
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0323319
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt05257
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IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt09069
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt020333
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt020333
IRS990ScheduleD/TotalBookValueLandBuildingsAmt048394
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IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt015408
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0DUELING PIANOS
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IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt022660

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