Civic Intelligence

Kosciusko Development Land Trust

EIN 85-2875029 • 501(c)3 • Warsaw, IN

Profile

Serving the needs of the residents of kosciusko county, indiana and surrounding areas by promoting new economic development and redevelopment.

207 S Buffalo StreetWarsaw, IN 46580

n/A

Siviq Scores

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

Liabilities / Assets

66th percentile

0.19x

Higher debt load relative to assets than 66% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

79th percentile

0.46x

Higher debt load relative to revenue than 79% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

99th percentile

97%

Higher net margin than 99% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

10th percentile

-17%

Faster asset growth than 10% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

40th percentile

2.3%

Faster revenue growth than 40% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets66th percentile

Assets

Down

$1,900,947

Down $806,531 (-30%) from 2023

Liabilities

Down

$363,912

Down $1,581,966 (-81%) from 2023

Net Assets

Up

$1,537,035

Up $775,435 (+102%) from 2023

Operations
Liabilities / Revenue79th percentileNet Margin99th percentile

Revenue

Up

$798,837

Up $718,529 (+895%) from 2023

Expenses

Down

$23,402

Down $1,985,647 (-99%) from 2023

Net Income

Up

$775,435

Up $2,704,176 (+140%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth10th percentile

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

$3.0M$2.0M$1.0M$0Assets 2021: $2,047,588Liabilities 2021: $52,076Net Assets 2021: $1,995,5122021Assets 2022: $2,731,904Liabilities 2022: $41,563Net Assets 2022: $2,690,3412022Assets 2023: $2,707,478Liabilities 2023: $1,945,878Net Assets 2023: $761,6002023Assets 2024: $1,900,947Liabilities 2024: $363,912Net Assets 2024: $1,537,0352024

Highlighted filing

2024

Assets$1,900,947
Liabilities$363,912
Net Assets$1,537,035
Open 2024 Filing

Operations Trend

Revenue Growth40th percentile

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

$3.0M$2.0M$1.0M$0-$1.0M-$2.0MRevenue 2021: $2,005,764Expenses 2021: $10,252Net Income 2021: $1,995,5122021Revenue 2022: $762,748Expenses 2022: $67,919Net Income 2022: $694,8292022Revenue 2023: $80,308Expenses 2023: $2,009,049Net Income 2023: -$1,928,7412023Revenue 2024: $798,837Expenses 2024: $23,402Net Income 2024: $775,4352024

Highlighted filing

2024

Revenue$798,837
Expenses$23,402
Net Income$775,435
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
$1,900,947
Liabilities
$363,912
Net assets
$1,537,035
Revenue
$798,837
Expenses
$23,402
Net income
$775,435
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.90$0.36$1.54$0.80$0.02$0.78
2023Detailed filing. Detailed filing data is available for this year.$2.71$1.95$0.76$0.08$2.01$1.93
2022Detailed filing. Detailed filing data is available for this year.$2.73$0.04$2.69$0.76$0.07$0.69
2021Detailed filing. Detailed filing data is available for this year.$2.05$0.05$2.00$2.01$0.01$2.00
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
$798,837
Mission and Program Overview

Mission

Serving the needs of the residents of kosciusko county, indiana and surrounding areas by promoting new economic development and redevelopment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$887,938--
Other Notes and Loans Receivable, Net$290,000$363,912▲ $73,912
Cash and Non-Interest-Bearing Accounts$1,989$9,484▲ $7,495
Total Assets$2,707,478$1,900,947▼ $806,531
Other Assets Total$1,527,551$1,527,551→ $0
Liabilities
Other Liabilities$1,945,878$363,912▼ $1,581,966
Total Liabilities$1,945,878$363,912▼ $1,581,966
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$752,875$1,528,310▲ $775,435
Net Assets With Donor Restrictions$8,725$8,725→ $0
Total Net Assets Fund Balance$761,600$1,537,035▲ $775,435
Total Liabilities and Net Assets / Fund Balance$2,707,478$1,900,947▼ $806,531

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$1,527,551--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeOtherTotal
Peggy FridayExecutive DiFT$71,674$71,674

Board Members and Trustees

NameTitle
John WarrenPresident
Julia MooreDirector
Nathan ConleyDirector
Suzanne LightSecretary
Steve DamonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$285,129
Program Service Revenue
$501,272
Investment Income
$12,436
Other Revenue
$0
All Other Contributions
$261,747
Change in Net Assets
$775,435

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$261,747Anticipated Cash Flows
Total Noncash Contributions1$261,747-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$23,402
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
Other Expenses$20--$20
Total Functional Expenses$23,402$0$0$23,402
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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Note Payable - Ihcda$363,912
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
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 Development Land Trust
EIN
85-2875029
Phone
5743064119
Address
207 S BUFFALO STREET, WARSAW, IN 46580

Signing Officer

Name
Peggy Friday
Title
Executive Director
Phone
5713064119
Signed
2025-08-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Peggy Friday
Formed
2020
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
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 Appendix388 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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