Civic Intelligence

Kosciusko Community Development Corporation

990 • Fiscal year 2022 • EIN 84-2295081

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 15, 2023

Organization ProfileN/A
207 South Buffalo StreetWarsaw, IN 46580

(574) 306-4119

Siviq Scores

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

Liabilities / Assets

97th percentile

1.11x

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

2022 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

99th percentile

19.10x

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

2022 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2022

Net Margin

22nd percentile

-8.1%

Higher net margin than 22% of similar nonprofits.

2022 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

86th percentile

$130,411

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 118.1% of source-year revenue.

2022 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2022

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2022

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2022

Balance Sheet
Liabilities / Assets97th percentile

Assets

$1,907,275

No earlier filing loaded for comparison.

Net Assets

-$201,772

No earlier filing loaded for comparison.

Liabilities

$2,109,047

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue99th percentileNet Margin22nd percentile

Revenue

$110,404

No earlier filing loaded for comparison.

Expenses

$119,311

No earlier filing loaded for comparison.

Net Income

-$8,907

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$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

2022

Assets$1,907,275
Liabilities$2,109,047
Net Assets-$201,772
Open 2022 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this 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

2022

Revenue$110,404
Expenses$119,311
Net Income-$8,907
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$147,904
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$1,700,000$1,598,851▼ $101,149
Cash and Non-Interest-Bearing Accounts$11,920$8,941▼ $2,979
Total Assets$2,566,270$1,907,275▼ $658,995
Other Assets Total$854,350$299,483▼ $554,867
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,803,560$1,703,491▼ $100,069
Other Liabilities$825,364$299,483▼ $525,881
Grants Payable-$77,584-
Accounts Payable and Accrued Expenses$28,986$28,489▼ $497
Total Liabilities$2,657,910$2,109,047▼ $548,863
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-91,640$-201,772▼ $110,132
Total Net Assets Fund Balance$-91,640$-201,772▼ $110,132
Total Liabilities and Net Assets / Fund Balance$2,566,270$1,907,275▼ $658,995

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,045,536-$1,045,536
Buildings$553,315$56,618$609,933
Other Assets Org$299,483--
Compensation and Service Providers
Top Officer Pay86th percentile

Employees

NameTitleOtherTotal
Alan TioPresident$130,411$130,411

Board Members and Trustees

NameTitle
Bruce ShaffnerDirector
Natisha WoodsDirector
Nichole RouachedDirector
Mike KissaneSecretary
Dan StichterTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$60,090
Program Service Revenue
$73,510
Investment Income
$-37,500
Other Revenue
$14,304
All Other Contributions
$60,090
Change in Net Assets
$-8,907
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$119,311
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest$96,472--$96,472
Depreciation Depletion$18,873--$18,873
Other Expenses$3,224--$3,224
Fees for Services Accounting$742--$742
Total Functional Expenses$119,311$0$0$119,311
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$299,483
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
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

“Form 990 is provided to the board for their review and approval prior to 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
Kosciukso Community Development
EIN
84-2295081
Phone
5743064119
Address
207 SOUTH BUFFALO STREET, WARSAW, IN 46580

Signing Officer

Name
Alan Tio
Title
President
Phone
5743064119
Signed
2023-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alan Tio
Formed
2019
Legal Domicile
In
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
5

Preparer

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

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,907,275
Liabilities
$2,109,047
Net assets
-$201,772
Revenue
$110,404
Expenses
$119,311
Net income
-$8,907
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