philanthropy.org | 990 Resource | FAQ Verify yourself
Sign in

Kosciukso Community Development

Warsaw, INUnknown exempt organization EIN 84-2295081Revenue $131K in FY2024Latest return filed Aug 25, 2025

On file with the IRSWarsaw, IN

Claim this org

(tell your story, add context, and more) Claim it free, then get the verified mark for $100 a year.

How does your 990 look to donors? Take the 10-Question Audit

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

100¢ of each $1 spent went to programs.
Run by 5 volunteers.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
Latest return
FY2024
latest Form 990
The latest return is for FY2024, 2 tax years back.
IRS e-file · Filing history
Surplus or deficit
1 of 3
filings with a surplus
Average deficit $60K a year · 47% of revenue · last 3 filings
A surplus in 1 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
100%
of spending
100% of spending went to programs.
Pt IX · Ln 25 · col B
Cash reserves
0.3 mo
of spending, in cash
0.3 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$2.2M
121% of total assets
Liabilities are 121% of assets.
Pt X · Ln 26
Independent board members
4
of 4 voting members
4 of 4 voting members are independent.
Pt VI · Ln 1a–1b
In line with peersDifferent from peersFar from peersNo peer rangeNo data yetTap a box for the reason.
Revenue
$131K
-6% vs prior year
Spent
$326K
To programs
100%
Net assets
−$372K
By yearFY2022–FY2024
Revenue
$131K
FY2024▼ -6%
Tap a bar for its year
Revenue by fiscal year
FY2022$110K
FY2023$139K
FY2024$131K
Expenses
$326K
FY2024▲ +186%
Tap a bar for its year
Expenses by fiscal year
FY2022$119K
FY2023$114K
FY2024$326K
Net assets
−$372K
FY2024▼ -111%
Tap a bar for its year
Net assets by fiscal year
FY2022−$202K
FY2023−$176K
FY2024−$372K

From the FY2024 Form 990 · see the original

990 PDF Support Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $326K

Form 990 Part IX, line 25. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

5 people listed on the 990.

Part VII, Section A · reportable compensation
Peggy Friday
Executive Di
$0Pt VII · Sec A
$0Pt VII · Sec A
Mike Kissane
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Kosciukso Community Development executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Improves Kosciusko County through charitable, educational, and recreational programs.

Questions for Kosciukso Community Development

Tap to ask. Kosciukso Community Development sees how many people are interested.

Your first name shows with your question. Kosciukso Community Development answers here, for everyone.

1 program · $326K · in their own filed words · FY2024
01

Encourage, support, and assist in activities, project, and programs that further social, cultural, and economic development, redevelopment and rehabilitation in and around the county.

$326Kprogram expense

By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$131K
Ln 12
Fees for servicesLn 2g$74K
Gifts and grantsLn 1h$46K
Other incomeLn 4–11$11K
Money outPt IX
$326K
Ln 25
Programscol B$326K
Owns and owesPt X
−$372K
net assets · Ln 32
Cash and savingsLn 1–2$8K
Total assetsLn 16$1.8M
LiabilitiesLn 26$2.2M
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$46K
Fees for servicesLn 2g$74K
Other incomeLn 4–11$11K
Total revenueLn 12$131K
Assets in detailPt X, end of year
CashLn 1$8K
Cash and savings togetherLn 1–2$8K
Land, buildings, equipmentLn 10c$1.6M
Other assetsLn 15$227K
Total assetsLn 16$1.8M
LiabilitiesLn 26$2.2M
Net assetsLn 32−$372K
OperationsPt I, VI
EmployeesI 50
VolunteersI 65
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$8K$8K
Land, buildings, equipmentLn 10c$1.6M$1.6M
Total assetsLn 16$1.9M$1.8M
LiabilitiesLn 26$2.0M$2.2M
Net assetsLn 32−$176K−$372K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$213K$213K
Office expensesLn 13$42$42
InterestLn 20$94K$94K
Depreciation, depletion and amortizationLn 22$19K$19K
Total functional expensesLn 25$326K$326K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest ViewingFiled with the IRS Aug 25, 2025 $131K$326K−$196K−$372K 990 PDF
FY2023Filed with the IRS Sep 24, 2024 $139K$114K$26K−$176K 990 PDF
FY2022Filed with the IRS Nov 15, 2023 $110K$119K−$9K−$202K 990 PDF

Schedules filed Part IV

I · Grants O · Explanations
See the full FY2024 990
Part I · Summary $130,599 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $53,180$45,952
I-9 Program service revenuePrior year $73,510$73,510
I-10 Investment income$0
I-11 Other revenuePrior year $12,756$11,137
I-12 Total revenuePrior year $139,446$130,599
I-13 Grants and similar amounts paid$213,332
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $113,934$112,862
I-18 Total expensesPrior year $113,934$326,194
I-19 Revenue less expensesPrior year $25,512−$195,595
Part VI · Governance 4 of 4 board members independent, 1 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $130,599 across 5 lines filed
VIII-1f All other contributions, gifts and grants$45,952
VIII-1h Total contributions, gifts and grants$45,952
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $73,510$73,510
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $11,137$11,137
VIII-12 Total revenueRelated to mission $84,647$130,599
Part IX · Statement of functional expenses $326,194 across 4 lines filed
IX-1 Grants to domestic organizationsPrograms $213,332$213,332
IX-13 Office expensesPrograms $42$42
IX-20 InterestPrograms $93,947$93,947
IX-22 Depreciation, depletion and amortizationPrograms $18,873$18,873
IX-25 Total functional expensesPrograms $326,194 · Management $0 · Fundraising $0$326,194
Part X · Balance sheet $1,796,392 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $7,954$7,912
X-10c Land, buildings and equipment, netStart of year $1,579,978$1,561,105
X-15 Other assetsStart of year $264,238$227,375
X-16 Total assetsStart of year $1,852,170$1,796,392
X-17 Accounts payable and accrued expensesStart of year $23,892$22,026
X-18 Grants payableStart of year $6,103$145,925
X-23 Secured mortgages and notes payableStart of year $1,734,197$1,772,921
X-25 Other liabilitiesStart of year $264,238$227,375
X-26 Total liabilitiesStart of year $2,028,430$2,168,247
X-27 Net assets without donor restrictionsStart of year −$176,260−$371,855
X-32 Total net assets or fund balancesStart of year −$176,260−$371,855
X-33 Total liabilities and net assetsStart of year $1,852,170$1,796,392
Part XI · Reconciliation of net assets −$371,855 net assets at year end
XI-1 Total revenue$130,599
XI-2 Total expenses$326,194
XI-3 Revenue less expenses−$195,595
XI-4 Net assets at start of year−$176,260
XI-10 Net assets at end of year−$371,855

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

All figures come from public IRS Form 990 filings. Comparisons are computed from the filing against similar orgs. They are not a rating.