Civic Intelligence

Kosciusko Development Inc

990 • Fiscal year 2024 • EIN 35-1609726

Jan 01, 2024 to Dec 31, 2024 • Filed on Aug 21, 2025

Organization ProfileWWW.KOSCIUSKOEDC.COM
207 S Buffalo StWarsaw, IN 46580

(574) 306-4119

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

88th percentile

0.58x

Higher debt load relative to assets than 88% of similar nonprofits.

2024 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

69th percentile

0.33x

Higher debt load relative to revenue than 69% of similar nonprofits.

2024 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

5th percentile

-26%

Higher net margin than 5% of similar nonprofits.

2024 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

34th percentile

$71,675

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 6.9% of source-year revenue.

2024 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2024

Asset Growth

2nd percentile

-44%

Faster asset growth than 2% of similar nonprofits.

2024 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

15th percentile

-7.9%

Faster revenue growth than 15% of similar nonprofits.

2024 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets88th percentile

Assets

Down

$587,896

Down $462,513 (-44%) from 2023

Net Assets

Down

$246,414

Down $268,501 (-52%) from 2023

Liabilities

Down

$341,482

Down $194,012 (-36%) from 2023

Revenue And Expenses
Liabilities / Revenue69th percentileNet Margin5th percentile

Revenue

Down

$1,042,871

Down $88,917 (-7.9%) from 2023

Expenses

Up

$1,311,372

Up $48,725 (+3.9%) from 2023

Net Income

Down

-$268,501

Down $137,642 (-105%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth2nd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2017: $530,549Liabilities 2017: $10,060Net Assets 2017: $520,4892017Assets 2018: $497,393Liabilities 2018: $16,807Net Assets 2018: $480,5862018Assets 2019: $502,619Liabilities 2019: $25,685Net Assets 2019: $476,9342019Assets 2020: $786,501Liabilities 2020: $255,019Net Assets 2020: $531,4822020Assets 2021: $846,102Liabilities 2021: $270,560Net Assets 2021: $575,5422021Assets 2022: $899,816Liabilities 2022: $254,042Net Assets 2022: $645,7742022Assets 2023: $1,050,409Liabilities 2023: $535,494Net Assets 2023: $514,9152023Assets 2024: $587,896Liabilities 2024: $341,482Net Assets 2024: $246,4142024

Highlighted filing

2024

Assets$587,896
Liabilities$341,482
Net Assets$246,414
Open 2024 Filing

Operations Trend

Revenue Growth15th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2017: $309,886Expenses 2017: $272,499Net Income 2017: $37,3872017Revenue 2018: $306,077Expenses 2018: $345,980Net Income 2018: -$39,9032018Revenue 2019: $468,706Expenses 2019: $472,358Net Income 2019: -$3,6522019Revenue 2020: $563,690Expenses 2020: $509,142Net Income 2020: $54,5482020Revenue 2021: $706,774Expenses 2021: $662,714Net Income 2021: $44,0602021Revenue 2022: $1,549,729Expenses 2022: $1,598,318Net Income 2022: -$48,5892022Revenue 2023: $1,131,788Expenses 2023: $1,262,647Net Income 2023: -$130,8592023Revenue 2024: $1,042,871Expenses 2024: $1,311,372Net Income 2024: -$268,5012024

Highlighted filing

2024

Revenue$1,042,871
Expenses$1,311,372
Net Income-$268,501
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 21, 2025
Return Version
2024v5.0
Gross Receipts
$1,042,871
Mission and Program Overview

Mission

Promote economic and community development of kosciusko county through the retention and expansion of existing business and industry and the attraction of new business investment complementary to our economic base.

Promotion of kosciusko county for economic development and business attraction, provide demographic information to government agencies and private businesses.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$91,184$387,221▲ $296,037
Savings and Temporary Cash Investments$380,859$89,982▼ $290,877
Land, Buildings, and Equipment, Net$17,615$21,099▲ $3,484
Accounts Receivable$84,695$20,400▼ $64,295
Prepaid Expenses and Deferred Charges$7,090$13,758▲ $6,668
Other Notes and Loans Receivable, Net$296,863$9,824▼ $287,039
Pledges and Grants Receivable$102,206$8,900▼ $93,306
Total Assets$1,050,409$587,896▼ $462,513
Other Assets Total$69,897$36,712▼ $33,185
Liabilities
Unsecured Notes Loans Payable$290,000$262,166▼ $27,834
Other Liabilities$62,397$34,212▼ $28,185
Deferred Revenue$100,651$28,447▼ $72,204
Accounts Payable and Accrued Expenses$82,446$16,657▼ $65,789
Total Liabilities$535,494$341,482▼ $194,012
Net Assets / Fund Balance
Net Assets With Donor Restrictions$316,030$328,401▲ $12,371
Net Assets Without Donor Restrictions$198,885$-81,987▼ $280,872
Total Net Assets Fund Balance$514,915$246,414▼ $268,501
Total Liabilities and Net Assets / Fund Balance$1,050,409$587,896▼ $462,513

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$11,464$5,554$17,018
Equipment$9,635$3,318$12,953
Other Assets Org$36,712--
Compensation and Service Providers
Top Officer Pay34th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Peggy FridayCEOFT$65,692$5,983$71,675

Board Members and Trustees

NameTitle
Blaine ConleyChair
Lynn MergenVice Chair
Craig SnowDirector
Donald Robinson-grayDirector
Drew FlammDirector
Jack WilhiteDirector
Jan OrbanDirector
Jeff GroseDirector
Jim LancasterDirector
John WarrenDirector
Kimberly CatesDirector
Max MaileDirector
Mike KissaneDirector
Ryan ZimmermanDirector
Tim EarlyDirector
Travis ChristmanDirector
Emily KosnikSecretary
Aubrey RifeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$495,691
Program Service Revenue
$509,204
Investment Income
$7,925
Other Revenue
$30,051
All Other Contributions
$212,904
Change in Net Assets
$-268,501
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$991,546
Salaries, Compensation, and Employee Benefits$319,826
Total Fundraising Expense$63,202
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$191,962$93,844$8,106$293,912
Other Salaries and Wages$89,756$54,177$25,962$169,895
Fees for Services Accounting-$92,055-$92,055
Current Officers, Directors, Trustees, and Key Employees-$65,692-$65,692
Occupancy$20,770$23,645$1,334$45,749
Conferences and Meetings$7,408$19,401$7,902$34,711
Other Employee Benefits$11,322$11,744$3,688$26,754
Comp Disqual Persons-$24,189-$24,189
Payroll Taxes$6,860$14,256$2,034$23,150
Advertising$129$4,302$9,960$14,391
Office Expenses$4,503$8,382$1,033$13,918
Fees for Services Legal-$11,853-$11,853
Pension Plan Contributions$1,427$8,719-$10,146
Insurance$3,713$4,978-$8,691
Depreciation Depletion$2,360$3,788$683$6,831
Travel$232$5,599-$5,831
Other Expenses$730$3,332$2,500$3,230
Total Functional Expenses$798,214$449,956$63,202$1,311,372
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liabilities$34,212
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Form 990 is reviewed and approved by management and distributed to the board before filing.”

Form 990, Page 6, Part VI, Line 12C

“The policy is reviewed annually with all board members and directors. Potential conflicts of interest are identified and the proper procedure to disclose potential conflicts is executed and disclosed.”

Form 990, Page 6, Part VI, Line 15A

“The board of directors determines the executive director's wages using comparable wage analysis of other non-profits. All compensation raises must be approved in the budget by the board of directors.”

Form 990, Page 6, Part VI, Line 19

“Governing documents and conflict of interest policy are available upon request.”

Filing and Contact Details

Filer

Filer Name
Kosciusko Development Inc
EIN
35-1609726
Phone
5743064119
Address
207 S BUFFALO ST, WARSAW, IN 46580

Signing Officer

Name
Peggy Friday
Title
CEO
Phone
5743064119
Signed
2025-08-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Peggy Friday
Formed
1984
Legal Domicile
In
Voting Board Members
18
Independent Board Members
18
Employees
11
Volunteers
18

Preparer

Firm
Hamil Lehman & England Pc
Address
6404 CONSTITUTION DRIVE, FORT WAYNE, IN 46804
Preparer
Corinna L England CPA
Phone
2604341852
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Other professional fees 191,962 93,844 8,106”

Financial Statement Notes

Schedule D, Page 3, Part X

“The organization recognizes the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the positions related to the potential sources of income subject to unrelated business income tax (ubit). There were no unrecognized tax benefits identified or recorded as liabilities for the year ended december 31, 2024.”

Raw XML AppendixShowing 400 of 544 raw XML fields

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

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt082446
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt016657
IRS990/AccountsReceivableGrp/BOYAmt084695
IRS990/AccountsReceivableGrp/EOYAmt020400
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROMOTION OF KOSCIUSKO COUNTY FOR ECONOMIC DEVELOPMENT AND BUSINESS ATTRACTION, PROVIDE DEMOGRAPHIC INFORMATION TO GOVERNMENT AGENCIES AND PRIVATE BUSINESSES.
IRS990/AdvertisingGrp/FundraisingAmt09960
IRS990/AdvertisingGrp/ManagementAndGeneralAmt04302
IRS990/AdvertisingGrp/ProgramServicesAmt0129
IRS990/AdvertisingGrp/TotalAmt014391
IRS990/AllOtherContributionsAmt0212904
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/PersonNm0PEGGY FRIDAY
IRS990/BooksInCareOfDetail/PhoneNum05743064119
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0207 S BUFFALO ST
IRS990/BooksInCareOfDetail/USAddress/CityNm0WARSAW
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd046580
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt091184
IRS990/CashNonInterestBearingGrp/EOYAmt0387221
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt065692
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt065692
IRS990/CompDisqualPersonsGrp/ManagementAndGeneralAmt024189
IRS990/CompDisqualPersonsGrp/TotalAmt024189
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/FundraisingAmt07902
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt019401
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt07408
IRS990/ConferencesMeetingsGrp/TotalAmt034711
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0true
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0495691
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt07925
IRS990/CYOtherExpensesAmt0991546
IRS990/CYOtherRevenueAmt030051
IRS990/CYProgramServiceRevenueAmt0509204
IRS990/CYRevenuesLessExpensesAmt0-268501
IRS990/CYSalariesCompEmpBnftPaidAmt0319826
IRS990/CYTotalExpensesAmt01311372
IRS990/CYTotalFundraisingExpenseAmt063202
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01042871
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0100651
IRS990/DeferredRevenueGrp/EOYAmt028447
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/FundraisingAmt0683
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt03788
IRS990/DepreciationDepletionGrp/ProgramServicesAmt02360
IRS990/DepreciationDepletionGrp/TotalAmt06831
IRS990/Desc0PROVIDE WORKSHOPS, SERVICES, AND OTHER EVENTS FOR THE COMMUNITY BUSINESSES. PROVIDE INFORMATION FOR BUSINESSES, WHETHER NON-PROFIT, PUBLIC OR PRIVATE, THAT MAY BE INTERESTED IN EXPANDING OR COMING TO THE COMMUNITY.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt0316030
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt0328401
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt011
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/ExpenseAmt0798214
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt092055
IRS990/FeesForServicesAccountingGrp/TotalAmt092055
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt011853
IRS990/FeesForServicesLegalGrp/TotalAmt011853
IRS990/FeesForServicesOtherGrp/FundraisingAmt08106
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt093844
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0191962
IRS990/FeesForServicesOtherGrp/TotalAmt0293912
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt101.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt111.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt121.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt131.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt141.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt151.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt161.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt171.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt181.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd13X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd14X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd15X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd16X
IRS990/Form990PartVIISectionAGrp/InstitutionalTrusteeInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt05983
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt150
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt160
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt170
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt180
IRS990/Form990PartVIISectionAGrp/PersonNm0PEGGY FRIDAY
IRS990/Form990PartVIISectionAGrp/PersonNm1KIMBERLY CATES
IRS990/Form990PartVIISectionAGrp/PersonNm2TRAVIS CHRISTMAN
IRS990/Form990PartVIISectionAGrp/PersonNm3BLAINE CONLEY
IRS990/Form990PartVIISectionAGrp/PersonNm4TIM EARLY
IRS990/Form990PartVIISectionAGrp/PersonNm5DREW FLAMM
IRS990/Form990PartVIISectionAGrp/PersonNm6JEFF GROSE
IRS990/Form990PartVIISectionAGrp/PersonNm7MIKE KISSANE
IRS990/Form990PartVIISectionAGrp/PersonNm8EMILY KOSNIK
IRS990/Form990PartVIISectionAGrp/PersonNm9JIM LANCASTER
IRS990/Form990PartVIISectionAGrp/PersonNm10MAX MAILE
IRS990/Form990PartVIISectionAGrp/PersonNm11LYNN MERGEN
IRS990/Form990PartVIISectionAGrp/PersonNm12JAN ORBAN
IRS990/Form990PartVIISectionAGrp/PersonNm13AUBREY RIFE
IRS990/Form990PartVIISectionAGrp/PersonNm14DONALD ROBINSON-GRAY
IRS990/Form990PartVIISectionAGrp/PersonNm15CRAIG SNOW
IRS990/Form990PartVIISectionAGrp/PersonNm16JACK WILHITE
IRS990/Form990PartVIISectionAGrp/PersonNm17RYAN ZIMMERMAN
IRS990/Form990PartVIISectionAGrp/PersonNm18JOHN WARREN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt065692
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
IRS990/Form990PartVIISectionAGrp/TitleTxt0CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01984
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt018
IRS990/GovernmentGrantsAmt0168859
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01042871
IRS990/GrossRentsGrp/RealAmt023439
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt018
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt04978
IRS990/InsuranceGrp/ProgramServicesAmt03713
IRS990/InsuranceGrp/TotalAmt08691
IRS990/InvestmentIncomeGrp/ExclusionAmt07925
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt07925
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt013
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt08872
IRS990/LandBldgEquipBasisNetGrp/BOYAmt017615
IRS990/LandBldgEquipBasisNetGrp/EOYAmt021099
IRS990/LandBldgEquipCostOrOtherBssAmt029971
IRS990/LegalDomicileStateCd0IN
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0113928
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROMOTION OF KOSCIUSKO COUNTY FOR ECONOMIC DEVELOPMENT AND BUSINESS ATTRACTION, PROVIDE DEMOGRAPHIC INFORMATION TO GOVERNMENT AGENCIES AND PRIVATE BUSINESSES.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0514915
IRS990/NetAssetsOrFundBalancesEOYAmt0246414
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt023439
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt023439
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0198885
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-81987
IRS990/NoncashContributionsAmt05264
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt01334
IRS990/OccupancyGrp/ManagementAndGeneralAmt023645
IRS990/OccupancyGrp/ProgramServicesAmt020770
IRS990/OccupancyGrp/TotalAmt045749
IRS990/OfficeExpensesGrp/FundraisingAmt01033
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt08382
IRS990/OfficeExpensesGrp/ProgramServicesAmt04503
IRS990/OfficeExpensesGrp/TotalAmt013918
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt069897
IRS990/OtherAssetsTotalGrp/EOYAmt036712
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt03688
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt011744
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt011322
IRS990/OtherEmployeeBenefitsGrp/TotalAmt026754
IRS990/OtherExpensesGrp/Desc0INITIATIVES
IRS990/OtherExpensesGrp/Desc1DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc2BAD DEBT
IRS990/OtherExpensesGrp/FundraisingAmt02500
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03332
IRS990/OtherExpensesGrp/ProgramServicesAmt0430106
IRS990/OtherExpensesGrp/ProgramServicesAmt126936
IRS990/OtherExpensesGrp/ProgramServicesAmt2730
IRS990/OtherExpensesGrp/TotalAmt0430106
IRS990/OtherExpensesGrp/TotalAmt130268
IRS990/OtherExpensesGrp/TotalAmt23230
IRS990/OtherLiabilitiesGrp/BOYAmt062397
IRS990/OtherLiabilitiesGrp/EOYAmt034212
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt06612
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt06612
IRS990/OtherRevenueTotalAmt06612
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt025962
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt054177
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt089756
IRS990/OtherSalariesAndWagesGrp/TotalAmt0169895
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0296863
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt09824
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt02034
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt014256
IRS990/PayrollTaxesGrp/ProgramServicesAmt06860
IRS990/PayrollTaxesGrp/TotalAmt023150
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt08719
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt01427
IRS990/PensionPlanContributionsGrp/TotalAmt010146
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0102206
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt08900
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt07090
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt013758
IRS990/PrincipalOfficerNm0PEGGY FRIDAY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0GOVERNMENTAL FEE FOR SERVICE
IRS990/ProgramServiceRevenueGrp/Desc1PROGRAM INITIATIVE REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0457000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt152204
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0457000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt152204
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0583591
IRS990/PYInvestmentIncomeAmt04800
IRS990/PYOtherExpensesAmt0762953
IRS990/PYOtherRevenueAmt012099
IRS990/PYProgramServiceRevenueAmt0531298
IRS990/PYRevenuesLessExpensesAmt0-130859
IRS990/PYSalariesCompEmpBnftPaidAmt0499694
IRS990/PYTotalExpensesAmt01262647
IRS990/PYTotalRevenueAmt01131788
IRS990/ReconcilationRevenueExpnssAmt0-268501
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt023439
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0509204
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0380859
IRS990/SavingsAndTempCashInvstGrp/EOYAmt089982
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt09635
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03318
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt012953
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt011464
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt05554
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt017018
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt036712
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RIGHT OF USE ASSETS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt034212
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LEASE LIABILITIES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION RECOGNIZES THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITIONS RELATED TO THE POTENTIAL SOURCES OF INCOME SUBJECT TO UNRELATED BUSINESS INCOME TAX (UBIT). THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE YEAR ENDED DECEMBER 31, 2024.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt021099
IRS990ScheduleD/TotalBookValueOtherAssetsAmt036712
IRS990ScheduleD/TotalLiabilityAmt034212
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED AND APPROVED BY MANAGEMENT AND DISTRIBUTED TO THE BOARD BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE POLICY IS REVIEWED ANNUALLY WITH ALL BOARD MEMBERS AND DIRECTORS. POTENTIAL CONFLICTS OF INTEREST ARE IDENTIFIED AND THE PROPER PROCEDURE TO DISCLOSE POTENTIAL CONFLICTS IS EXECUTED AND DISCLOSED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS DETERMINES THE EXECUTIVE DIRECTOR'S WAGES USING COMPARABLE WAGE ANALYSIS OF OTHER NON-PROFITS. ALL COMPENSATION RAISES MUST BE APPROVED IN THE BUDGET BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OTHER PROFESSIONAL FEES 191,962 93,844 8,106
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$587,896
Liabilities
$341,482
Net assets
$246,414
Revenue
$1,042,871
Expenses
$1,311,372
Net income
-$268,501
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.59$0.34$0.25$1.04$1.31$0.27
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.05$0.54$0.51$1.13$1.26$0.13
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.25$0.65$1.55$1.60$0.05
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.85$0.27$0.58$0.71$0.66$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.79$0.26$0.53$0.56$0.51$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.50$0.03$0.48$0.47$0.47$0.00
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.50$0.02$0.48$0.31$0.35$0.04
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.01$0.52$0.31$0.27$0.04