Civic Intelligence

Kosciusko Community Development Corporation

990 • Fiscal year 2023 • EIN 84-2295081

Jan 01, 2023 to Dec 31, 2023 • Filed on Sep 03, 2024

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

1.10x

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

2023 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

99th percentile

14.55x

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

2023 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2023

Net Margin

64th percentile

18%

Higher net margin than 64% of similar nonprofits.

2023 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

84th percentile

$125,058

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 89.7% of source-year revenue.

2023 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2023

Asset Growth

25th percentile

-2.9%

Faster asset growth than 25% of similar nonprofits.

2023 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

75th percentile

26%

Faster revenue growth than 75% of similar nonprofits.

2023 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets97th percentile

Assets

Down

$1,852,170

Down $55,105 (-2.9%) from 2022

Net Assets

Up

-$176,260

Up $25,512 (+13%) from 2022

Liabilities

Down

$2,028,430

Down $80,617 (-3.8%) from 2022

Revenue And Expenses
Liabilities / Revenue99th percentileNet Margin64th percentile

Revenue

Up

$139,446

Up $29,042 (+26%) from 2022

Expenses

Down

$113,934

Down $5,377 (-4.5%) from 2022

Net Income

Up

$25,512

Up $34,419 (+386%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth25th percentile

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

2023

Assets$1,852,170
Liabilities$2,028,430
Net Assets-$176,260
Open 2023 Filing

Operations Trend

Revenue Growth75th percentile

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

2023

Revenue$139,446
Expenses$113,934
Net Income$25,512
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Sep 3, 2024
Return Version
2023v5.0
Gross Receipts
$139,446
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$1,598,851$1,579,978▼ $18,873
Cash and Non-Interest-Bearing Accounts$8,941$7,954▼ $987
Total Assets$1,907,275$1,852,170▼ $55,105
Other Assets Total$299,483$264,238▼ $35,245
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,703,491$1,734,197▲ $30,706
Other Liabilities$299,483$264,238▼ $35,245
Accounts Payable and Accrued Expenses$28,489$23,892▼ $4,597
Grants Payable$77,584$6,103▼ $71,481
Total Liabilities$2,109,047$2,028,430▼ $80,617
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-201,772$-176,260▲ $25,512
Total Net Assets Fund Balance$-201,772$-176,260▲ $25,512
Total Liabilities and Net Assets / Fund Balance$1,907,275$1,852,170▼ $55,105

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,045,536-$1,045,536
Buildings$428,250$48,943$477,193
Other Land Buildings$106,192$26,548$132,740
Other Assets Org$264,238--
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeOtherTotal
Alan TioExecutive DiFT$125,058$125,058

Board Members and Trustees

NameTitle
Bruce ShaffnerDirector
Natisha WoodsDirector
Alan TioExecutive Director
Peggy FridayExecutive Di
Mike KissaneSecretary
Dan StichterTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$53,180
Program Service Revenue
$73,510
Investment Income
$0
Other Revenue
$12,756
All Other Contributions
$53,180
Change in Net Assets
$25,512
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$113,934
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$93,035--$93,035
Depreciation Depletion$18,873--$18,873
Other Expenses$2,026--$2,026
Total Functional Expenses$113,934$0$0$113,934
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$264,238
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
2024-09-03
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
5

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, 2023.”

Raw XML Appendix380 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/BOYAmt028489
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt023892
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO BENEFIT, PERFORM, AND CARRY OUT THE CHARITABLE, EDUCATIONAL, RECREATIONAL, AND OTHER PUBLIC PURPOSES OF KOSCIUSKO COUNTY, INDIANA.
IRS990/AllOtherContributionsAmt053180
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/PersonNm0PEGGY FRIDAY
IRS990/BooksInCareOfDetail/PhoneNum05743064119
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0207 S BUFFALO STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0WARSAW
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd046580
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt08941
IRS990/CashNonInterestBearingGrp/EOYAmt07954
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0true
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt053180
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0113934
IRS990/CYOtherRevenueAmt012756
IRS990/CYProgramServiceRevenueAmt073510
IRS990/CYRevenuesLessExpensesAmt025512
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0113934
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0139446
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt018873
IRS990/DepreciationDepletionGrp/TotalAmt018873
IRS990/Desc0ENCOURAGE, SUPPORT, AND ASSIST IN ACTIVITIES, PROJECT, AND PROGRAMS THAT FURTHER SOCIAL, CULTURAL, AND ECONOMIC DEVELOPMENT, REDEVELOPMENT AND REHABILITATION IN AND AROUND THE COUNTY.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0113934
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
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/FormerOfcrDirectorTrusteeInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt03728
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0ALAN TIO
IRS990/Form990PartVIISectionAGrp/PersonNm1MIKE KISSANE
IRS990/Form990PartVIISectionAGrp/PersonNm2BRUCE SHAFFNER
IRS990/Form990PartVIISectionAGrp/PersonNm3DAN STICHTER
IRS990/Form990PartVIISectionAGrp/PersonNm4NATISHA WOODS
IRS990/Form990PartVIISectionAGrp/PersonNm5PEGGY FRIDAY
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt0121330
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5EXECUTIVE DI
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02019
IRS990/FormerOfcrEmployeesListedInd0true
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsPayableGrp/BOYAmt077584
IRS990/GrantsPayableGrp/EOYAmt06103
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0139446
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt04
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InterestGrp/ProgramServicesAmt093035
IRS990/InterestGrp/TotalAmt093035
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt075491
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01598851
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01579978
IRS990/LandBldgEquipCostOrOtherBssAmt01655469
IRS990/LegalDomicileStateCd0IN
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO BENEFIT, PERFORM, AND CARRY OUT THE CHARITABLE, EDUCATIONAL, RECREATIONAL, AND OTHER PUBLIC PURPOSES OF KOSCIUSKO COUNTY, INDIANA.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt01703491
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt01734197
IRS990/NetAssetsOrFundBalancesBOYAmt0-201772
IRS990/NetAssetsOrFundBalancesEOYAmt0-176260
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-201772
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-176260
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0299483
IRS990/OtherAssetsTotalGrp/EOYAmt0264238
IRS990/OtherExpensesGrp/Desc0PROJECT EXPENSE
IRS990/OtherExpensesGrp/ProgramServicesAmt02026
IRS990/OtherExpensesGrp/TotalAmt02026
IRS990/OtherLiabilitiesGrp/BOYAmt0299483
IRS990/OtherLiabilitiesGrp/EOYAmt0264238
IRS990/OtherRevenueMiscGrp/Desc0LEASE RECEIVABLE - INTEREST
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt012756
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt012756
IRS990/OtherRevenueTotalAmt012756
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0PEGGY FRIDAY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0LEASE INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt073510
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt073510
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt060090
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0-37500
IRS990/PYOtherExpensesAmt0119311
IRS990/PYOtherRevenueAmt014304
IRS990/PYProgramServiceRevenueAmt073510
IRS990/PYRevenuesLessExpensesAmt0-8907
IRS990/PYTotalExpensesAmt0119311
IRS990/PYTotalRevenueAmt0110404
IRS990/ReconcilationRevenueExpnssAmt025512
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt073510
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/BuildingsGrp/BookValueAmt0428250
IRS990ScheduleD/BuildingsGrp/DepreciationAmt048943
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0477193
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt01045536
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01045536
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0264238
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0LEASE RECEIVABLE
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0106192
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt026548
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0132740
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0264238
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LEASE OBLIGATION
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, 2023.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01579978
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0264238
IRS990ScheduleD/TotalLiabilityAmt0264238
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0121330
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt03728
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ALAN TIO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0125058
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleJ/WrittenEmploymentContractInd0X
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/ExplanationTxt2GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST.
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
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd1false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd2false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd2N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0KOSCIUSKO DEVELOPMENT LAND TRUST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1KOSCIUKSO DEVELOPMENT INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2KOSCIUSKO WORKFORCE DEVELOPMENT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine2Txt0CORPORATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0852875029
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1351609726
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2854330975
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501C6
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0IN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1IN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2IN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0LAND DEVEL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1ECON DEVEL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2HOUSING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt07
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt17
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0207 S BUFFALO STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1207 S BUFFALO STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt2207 S BUFFALO STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0WARSAW
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1WARSAW
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2WARSAW
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0IN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1IN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd2IN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd046580
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd146580
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd246580
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01907275
IRS990/TotalAssetsEOYAmt01852170
IRS990/TotalAssetsGrp/BOYAmt01907275
IRS990/TotalAssetsGrp/EOYAmt01852170
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt053180
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0113934
IRS990/TotalFunctionalExpensesGrp/TotalAmt0113934
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02109047
IRS990/TotalLiabilitiesEOYAmt02028430
IRS990/TotalLiabilitiesGrp/BOYAmt02109047
IRS990/TotalLiabilitiesGrp/EOYAmt02028430
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-201772
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-176260
IRS990/TotalOtherCompensationAmt03728
IRS990/TotalProgramServiceExpensesAmt0113934
IRS990/TotalProgramServiceRevenueAmt073510
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt086266
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0139446
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01907275
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01852170
IRS990/TotReportableCompRltdOrgAmt0121330
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0207 S BUFFALO STREET
IRS990/USAddress/CityNm0WARSAW
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd046580
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PEGGY FRIDAY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05743064119
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-09-03
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/PreparationDt02024-09-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CORINNA L ENGLAND CPA
ReturnHeader/ReturnTs02024-09-24T09:30:16-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,852,170
Liabilities
$2,028,430
Net assets
-$176,260
Revenue
$139,446
Expenses
$113,934
Net income
$25,512
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