Civic Intelligence

Kosciusko Development Land Trust Inc.

990 • Fiscal year 2022 • EIN 85-2875029

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

Organization ProfileN/A
207 S 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

34th percentile

0.02x

Higher debt load relative to assets than 34% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

43rd percentile

0.05x

Higher debt load relative to revenue than 43% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

98th percentile

91%

Higher net margin than 98% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

83rd percentile

33%

Faster asset growth than 83% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

5th percentile

-62%

Faster revenue growth than 5% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets34th percentile

Assets

Up

$2,731,904

Up $684,316 (+33%) from 2021

Net Assets

Up

$2,690,341

Up $694,829 (+35%) from 2021

Liabilities

Down

$41,563

Down $10,513 (-20%) from 2021

Revenue And Expenses
Liabilities / Revenue43rd percentileNet Margin98th percentile

Revenue

Down

$762,748

Down $1,243,016 (-62%) from 2021

Expenses

Up

$67,919

Up $57,667 (+562%) from 2021

Net Income

Down

$694,829

Down $1,300,683 (-65%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth83rd percentile

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

$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

2022

Assets$2,731,904
Liabilities$41,563
Net Assets$2,690,341
Open 2022 Filing

Operations Trend

Revenue Growth5th percentile

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

2022

Revenue$762,748
Expenses$67,919
Net Income$694,829
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 15, 2022
Return Version
2022v5.0
Gross Receipts
$762,748
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$900,759$1,177,000▲ $276,241
Cash and Non-Interest-Bearing Accounts$302,892$26,503▼ $276,389
Accounts Receivable-$850-
Total Assets$2,047,588$2,731,904▲ $684,316
Other Assets Total$843,937$1,527,551▲ $683,614
Liabilities
Other Liabilities-$25,000-
Accounts Payable and Accrued Expenses$52,076$16,563▼ $35,513
Total Liabilities$52,076$41,563▼ $10,513
Net Assets / Fund Balance
Net Assets With Donor Restrictions$2,000,000$2,008,525▲ $8,525
Net Assets Without Donor Restrictions$-4,488$681,816▲ $686,304
Total Net Assets Fund Balance$1,995,512$2,690,341▲ $694,829
Total Liabilities and Net Assets / Fund Balance$2,047,588$2,731,904▲ $684,316

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$1,527,551--
Compensation and Service Providers
Top Officer Pay39th percentile

Board Members and Trustees

NameTitle
Jessica BrickerPresident
John WarrenDirector
Stephanie OverbeyDirector
Suzanne LightSecretary
Jae DaleTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$11,525
Program Service Revenue
$750,000
Investment Income
$1,223
Other Revenue
$0
All Other Contributions
$11,525
Change in Net Assets
$694,829
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$67,919
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
Fees for Services Legal$63,992--$63,992
Fees for Services Accounting$665--$665
Other Expenses$262--$262
Total Functional Expenses$67,919$0$0$67,919
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 - Related Party$25,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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 Development Land Trust
EIN
85-2875029
Phone
5743064119
Address
207 S BUFFALO STREET, WARSAW, IN 46580

Signing Officer

Name
Alan Tio
Title
Executive Director
Phone
5713064119
Signed
2022-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alan Tio
Formed
2020
Legal Domicile
In
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
9

Preparer

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

Additional Explanations

Form 990, Page 12, Part XII, Line 1

“The organization changed from cash to accrual method of accounting.”

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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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ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$2,731,904
Liabilities
$41,563
Net assets
$2,690,341
Revenue
$762,748
Expenses
$67,919
Net income
$694,829
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