Civic Intelligence

Animal Welfare League of Kosciusko County Inc.

990 • Fiscal year 2020 • EIN 35-1782336

Jan 01, 2020 to Dec 31, 2020 • Filed on Mar 22, 2021

PO Box 1906Warsaw, IN 46581-1906

(574) 267-3008

Siviq Scores

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

Liabilities / Assets

60th percentile

0.18x

Higher debt load relative to assets than 60% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

80th percentile

0.62x

Higher debt load relative to revenue than 80% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

87th percentile

40%

Higher net margin than 87% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

42nd percentile

$30,000

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 3.3% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

44th percentile

3.5%

Faster asset growth than 44% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

23rd percentile

-20%

Faster revenue growth than 23% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$3,094,629

Up $104,029 (+3.5%) from 2019

Net Assets

Up

$2,534,079

Up $376,916 (+17%) from 2019

Liabilities

Down

$560,550

Down $272,887 (-33%) from 2019

Revenue

Down

$906,074

Down $225,372 (-20%) from 2019

Expenses

Up

$540,724

Up $58,142 (+12%) from 2019

Net Income

Down

$365,350

Down $283,514 (-44%) from 2019

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $353,389Liabilities 2010: $12,912Net Assets 2010: $340,4772010Assets 2011: $402,773Liabilities 2011: $1,504Net Assets 2011: $401,2692011Assets 2012: $388,064Liabilities 2012: $11,882Net Assets 2012: $376,1822012Assets 2013: $573,291Liabilities 2013: $14,305Net Assets 2013: $558,9862013Assets 2014: $729,300Liabilities 2014: $12,595Net Assets 2014: $716,7052014Assets 2017: $1,327,554Liabilities 2017: $14,925Net Assets 2017: $1,312,6292017Assets 2018: $1,520,102Liabilities 2018: $11,803Net Assets 2018: $1,508,2992018Assets 2019: $2,990,600Liabilities 2019: $833,437Net Assets 2019: $2,157,1632019Assets 2020: $3,094,629Liabilities 2020: $560,550Net Assets 2020: $2,534,0792020Assets 2021: $2,986,806Liabilities 2021: $517,686Net Assets 2021: $2,469,1202021Assets 2022: $2,912,354Liabilities 2022: $480,708Net Assets 2022: $2,431,6462022Assets 2023: $2,945,193Liabilities 2023: $452,164Net Assets 2023: $2,493,0292023Assets 2024: $3,786,562Liabilities 2024: $27,189Net Assets 2024: $3,759,3732024

Highlighted filing

2020

Assets$3,094,629
Liabilities$560,550
Net Assets$2,534,079

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $343,4342010Expenses 2011: $359,0292011Expenses 2012: $390,8012012Revenue 2013: $566,682Expenses 2013: $409,223Net Income 2013: $157,4592013Revenue 2014: $575,825Expenses 2014: $418,106Net Income 2014: $157,7192014Revenue 2017: $670,033Expenses 2017: $433,380Net Income 2017: $236,6532017Revenue 2018: $627,105Expenses 2018: $431,435Net Income 2018: $195,6702018Revenue 2019: $1,131,446Expenses 2019: $482,582Net Income 2019: $648,8642019Revenue 2020: $906,074Expenses 2020: $540,724Net Income 2020: $365,3502020Revenue 2021: $490,448Expenses 2021: $557,431Net Income 2021: -$66,9832021Revenue 2022: $630,795Expenses 2022: $666,633Net Income 2022: -$35,8382022Revenue 2023: $724,586Expenses 2023: $746,005Net Income 2023: -$21,4192023Revenue 2024: $2,118,623Expenses 2024: $828,382Net Income 2024: $1,290,2412024

Highlighted filing

2020

Revenue$906,074
Expenses$540,724
Net Income$365,350
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Mar 22, 2021
Return Version
2020v4.0
Gross Receipts
$906,384
Mission and Program Overview

Mission

Prevention of cruelty to animals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,939,298$2,853,152▼ $86,146
Savings and Temporary Cash Investments$42,877$215,406▲ $172,529
Inventories for Sale or Use$6,200$7,336▲ $1,136
Prepaid Expenses and Deferred Charges$1,892$4,039▲ $2,147
Cash and Non-Interest-Bearing Accounts$333$333→ $0
Total Assets$2,990,600$3,094,629▲ $104,029
Other Assets Total-$14,363-
Liabilities
Unsecured Notes Loans Payable$800,000$536,509▼ $263,491
Accounts Payable and Accrued Expenses$33,437$24,041▼ $9,396
Total Liabilities$833,437$560,550▼ $272,887
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,157,163$2,463,471▲ $306,308
Net Assets With Donor Restrictions-$70,608-
Total Net Assets Fund Balance$2,157,163$2,534,079▲ $376,916
Total Liabilities and Net Assets / Fund Balance$2,990,600$3,094,629▲ $104,029

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,211,730$71,346$2,283,076
Land$261,783-$261,783
Other Land Buildings$164,295$84,304$248,599
Equipment$215,640$22,459$238,099

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020-$10,876▲ $268-$11,145
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sally ScottExecutive DiFT$30,000$30,000

Board Members and Trustees

NameTitle
Ben BinghamPresident
Amy MarshallDirector
Dr Carla CarltonDirector
John HallDirector
John SadlerDirector
Randy StouderDirector
Dan WoodsDirector, Ad
Dennis PrezbindowskiDirector, Ad
Woody ZimmermanDirector, Ad
Tonya BlanchardSecretary
Randy VutechTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$778,769
Program Service Revenue
$108,875
Investment Income
$9
Other Revenue
$18,421
All Other Contributions
$575,639
Change in Net Assets
$365,350
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$330,995
Salaries, Compensation, and Employee Benefits$209,729
Total Fundraising Expense$1,721
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$188,328$6,000-$194,328
Depreciation Depletion$71,686$17,922-$89,608
Occupancy$35,893$8,973-$44,866
All Other Expenses$22,344$6,880$1,721$30,945
Other Expenses$16,145--$16,145
Payroll Taxes$14,942$459-$15,401
Office Expenses$7,814$1,954-$9,768
Advertising$9,289--$9,289
Fees for Services Other-$7,500-$7,500
Fees for Services Accounting-$3,367-$3,367
Travel$1,965--$1,965
Total Functional Expenses$485,948$53,055$1,721$540,724
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$17,856
Fundraising Direct Expenses$310
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fur Float 2020$7,017$7,017$216$6,801
Total Events$7,017$7,017$216$6,801
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
No
Other officer compensation reviewed
No
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, Page 6, Part VI, Line 11B

Financial reports are board reviewed on a regular basis. Signing director/officer is responsible for final form 990.

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

Members of the board are asked to report any conflicts annually. Members with any conflicts would not be allowed to participate in the applicable vote.

Form 990, Page 6, Part VI, Line 19

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Animal Welfare League
EIN
35-1782336
Phone
5742673008
Address
PO BOX 1906, WARSAW, IN 46581-1906
Doing Business As
Of Kosciusko County Inc

Signing Officer

Name
Sally Scott
Title
Executive Director
Phone
5742673008
Signed
2021-03-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sally Scott
Formed
1989
Legal Domicile
In
Voting Board Members
8
Independent Board Members
8
Employees
41
Volunteers
65

Preparer

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

Additional Explanations

Form 990, Part XI, Line 9

Kccf agency endowment 690

Raw XML AppendixShowing 400 of 463 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.

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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0108875
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IRS990/PYContributionsGrantsAmt01068891
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IRS990/PYTotalRevenueAmt01131446
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IRS990/ReconcilationRevenueExpnssAmt0365350
IRS990/RegularMonitoringEnfrcInd0true
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IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0108875
IRS990/SavingsAndTempCashInvstGrp/BOYAmt042877
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0215406
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0778769
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01068891
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0516700
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0559044
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0308825
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt03232229
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt09
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt04
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt02
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt09
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt039
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt063
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0126740
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt098675
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0111872
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0116793
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt093494
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0547574
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt0875
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0875
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt09
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt04
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt02
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt09
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IRS990ScheduleA/InvestmentIncomePYPct00.00000
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IRS990ScheduleA/PublicSupportPY509Pct00.99990
IRS990ScheduleA/PublicSupportTotal509Amt03780678
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0906384
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01167566
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0628572
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0675837
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0402319
IRS990ScheduleA/Total509Grp/TotalAmt03780678
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0906393
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01167570
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0628574
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0675846
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0402358
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03780741
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/BuildingsGrp/BookValueAmt02211730
IRS990ScheduleD/BuildingsGrp/DepreciationAmt071346
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02283076
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt010876
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt011145
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0268
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0215640
IRS990ScheduleD/EquipmentGrp/DepreciationAmt022459
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0238099
IRS990ScheduleD/LandGrp/BookValueAmt0261783
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0261783
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0164295
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt084304
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0248599
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02853448
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0216
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUR FLOAT 2020
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt07017
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IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0216
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IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FINANCIAL REPORTS ARE BOARD REVIEWED ON A REGULAR BASIS. SIGNING DIRECTOR/OFFICER IS RESPONSIBLE FOR FINAL FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS OF THE BOARD ARE ASKED TO REPORT ANY CONFLICTS ANNUALLY. MEMBERS WITH ANY CONFLICTS WOULD NOT BE ALLOWED TO PARTICIPATE IN THE APPLICABLE VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3KCCF AGENCY ENDOWMENT 690
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 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02990600
IRS990/TotalAssetsEOYAmt03094629
IRS990/TotalAssetsGrp/BOYAmt02990600
IRS990/TotalAssetsGrp/EOYAmt03094629
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0778769
IRS990/TotalEmployeeCnt041
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01721
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt053055
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0485948

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.79$0.03$3.76$2.12$0.83$1.29
2023Detailed filing. Detailed filing data is available for this year.$2.95$0.45$2.49$0.72$0.75$0.02
2022Detailed filing. Detailed filing data is available for this year.$2.91$0.48$2.43$0.63$0.67$0.04
2021Detailed filing. Detailed filing data is available for this year.$2.99$0.52$2.47$0.49$0.56$0.07
2020Detailed filing. Detailed filing data is available for this year.$3.09$0.56$2.53$0.91$0.54$0.37
2019Detailed filing. Detailed filing data is available for this year.$2.99$0.83$2.16$1.13$0.48$0.65
2018Detailed filing. Detailed filing data is available for this year.$1.52$0.01$1.51$0.63$0.43$0.20
2017Detailed filing. Detailed filing data is available for this year.$1.33$0.01$1.31$0.67$0.43$0.24
2014Detailed filing. Detailed filing data is available for this year.$0.73$0.01$0.72$0.58$0.42$0.16
2013Detailed filing. Detailed filing data is available for this year.$0.57$0.01$0.56$0.57$0.41$0.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.01$0.38$0.39
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.40$0.00$0.40$0.36
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.35$0.01$0.34$0.34