Civic Intelligence

Kosciusko Community Development

EIN 84-2295081 • 501(c)4 • Warsaw, IN

Profile

To benefit, perform, and carry out the charitable, educational, recreational, and other public purposes of kosciusko county, indiana.

207 South Buffalo StreetWarsaw, IN 46580

n/A

Siviq Scores

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

Liabilities / Assets

97th percentile

1.21x

Higher debt load relative to assets than 97% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

99th percentile

16.60x

Higher debt load relative to revenue than 99% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Net Margin

2nd percentile

-150%

Higher net margin than 2% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

78th percentile

$71,675

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 54.9% of source-year revenue.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Asset Growth

26th percentile

-3.0%

Faster asset growth than 26% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

22nd percentile

-6.3%

Faster revenue growth than 22% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets97th percentile

Assets

Down

$1,796,392

Down $55,778 (-3.0%) from 2023

Liabilities

Up

$2,168,247

Up $139,817 (+6.9%) from 2023

Net Assets

Down

-$371,855

Down $195,595 (-111%) from 2023

Operations
Liabilities / Revenue99th percentileNet Margin2nd percentile

Revenue

Down

$130,599

Down $8,847 (-6.3%) from 2023

Expenses

Up

$326,194

Up $212,260 (+186%) from 2023

Net Income

Down

-$195,595

Down $221,107 (-867%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth26th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2022: $1,907,275Liabilities 2022: $2,109,047Net Assets 2022: -$201,7722022Assets 2023: $1,852,170Liabilities 2023: $2,028,430Net Assets 2023: -$176,2602023Assets 2024: $1,796,392Liabilities 2024: $2,168,247Net Assets 2024: -$371,8552024

Highlighted filing

2024

Assets$1,796,392
Liabilities$2,168,247
Net Assets-$371,855
Open 2024 Filing

Operations Trend

Revenue Growth22nd percentile

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

$400K$200K$0-$200KRevenue 2022: $110,404Expenses 2022: $119,311Net Income 2022: -$8,9072022Revenue 2023: $139,446Expenses 2023: $113,934Net Income 2023: $25,5122023Revenue 2024: $130,599Expenses 2024: $326,194Net Income 2024: -$195,5952024

Highlighted filing

2024

Revenue$130,599
Expenses$326,194
Net Income-$195,595
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$1,796,392
Liabilities
$2,168,247
Net assets
-$371,855
Revenue
$130,599
Expenses
$326,194
Net income
-$195,595
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.80$2.17$0.37$0.13$0.33$0.20
2023Detailed filing. Detailed filing data is available for this year.$1.85$2.03$0.18$0.14$0.11$0.03
2022Detailed filing. Detailed filing data is available for this year.$1.91$2.11$0.20$0.11$0.12$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 21, 2025
Return Version
2024v5.0
Gross Receipts
$130,599
Mission and Program Overview

Mission

To benefit, perform, and carry out the charitable, educational, recreational, and other public purposes of kosciusko county, indiana.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,579,978$1,561,105▼ $18,873
Cash and Non-Interest-Bearing Accounts$7,954$7,912▼ $42
Total Assets$1,852,170$1,796,392▼ $55,778
Other Assets Total$264,238$227,375▼ $36,863
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,734,197$1,772,921▲ $38,724
Other Liabilities$264,238$227,375▼ $36,863
Grants Payable$6,103$145,925▲ $139,822
Accounts Payable and Accrued Expenses$23,892$22,026▼ $1,866
Total Liabilities$2,028,430$2,168,247▲ $139,817
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-176,260$-371,855▼ $195,595
Total Net Assets Fund Balance$-176,260$-371,855▼ $195,595
Total Liabilities and Net Assets / Fund Balance$1,852,170$1,796,392▼ $55,778

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,045,536-$1,045,536
Buildings$416,014$61,179$477,193
Other Land Buildings$99,555$33,185$132,740
Other Assets Org$227,375--
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleFull / Part TimeOtherTotal
Peggy FridayExecutive DiFT$71,675$71,675

Board Members and Trustees

NameTitle
Bruce ShaffnerDirector
Natisha WoodsDirector
Travis ChristmanDirector
Mike KissaneSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$45,952
Program Service Revenue
$73,510
Investment Income
$0
Other Revenue
$11,137
All Other Contributions
$45,952
Change in Net Assets
$-195,595
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$213,332
Other Expenses$112,862
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$213,332--$213,332
Interest$93,947--$93,947
Depreciation Depletion$18,873--$18,873
Office Expenses$42--$42
Total Functional Expenses$326,194$0$0$326,194
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
28fifty Management LLCWinona Lake, IN-Use of Golf Course-
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 Obligation$227,375
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
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 19

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

Filing and Contact Details

Filer

Filer Name
Kosciusko Community Development
EIN
84-2295081
Phone
5743064119
Address
207 SOUTH BUFFALO STREET, WARSAW, IN 46580

Signing Officer

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

Organization Details

Principal Officer
Peggy Friday
Formed
2019
Legal Domicile
In
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
4

Preparer

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

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 Appendix310 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/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd046580
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PEGGY FRIDAY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05743064119
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KOSCIUSKO COMMUNITY DEVELOPMENT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CORPORATION
ReturnHeader/Filer/BusinessNameControlTxt0KOSC
ReturnHeader/Filer/EIN0842295081
ReturnHeader/Filer/PhoneNum05743064119
ReturnHeader/Filer/USAddress/AddressLine1Txt0207 SOUTH BUFFALO STREET
ReturnHeader/Filer/USAddress/CityNm0WARSAW
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd046580
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0352083429
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HAMIL LEHMAN & ENGLAND PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06404 CONSTITUTION DRIVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FORT WAYNE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd046804
ReturnHeader/PreparerPersonGrp/PhoneNum02604341852
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CORINNA L ENGLAND CPA
ReturnHeader/ReturnTs02025-08-25T07:13:40-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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