2024-09-24T09:30:16-04:00 2023-12-31 352083429 HAMIL LEHMAN & ENGLAND PC 6404 CONSTITUTION DRIVE FORT WAYNE IN 46804 990 2023-01-01 351609726 KOSCIUSKO DEVELOPMENT INC KOSC 5743064119 207 S BUFFALO ST WARSAW IN 46580 PEGGY FRIDAY CEO 5743064119 2024-09-19 true false CORINNA L ENGLAND CPA P00200690 2604341852 2024-09-23 2023 2024-08-08 14:25:15Z PEGGY FRIDAY 207 S BUFFALO ST WARSAW IN 46580 1131788 false X WWW.KOSCIUSKOEDC.COM X 1984 IN PROMOTION OF KOSCIUSKO COUNTY FOR ECONOMIC DEVELOPMENT AND BUSINESS ATTRACTION, PROVIDE DEMOGRAPHIC INFORMATION TO GOVERNMENT AGENCIES AND PRIVATE BUSINESSES. 24 24 12 24 0 422384 583591 1123375 531298 3595 4800 375 12099 1549729 1131788 0 0 318352 499694 0 35717 1279966 762953 1598318 1262647 -48589 -130859 899816 1050409 254042 535494 645774 514915 PROMOTION OF KOSCIUSKO COUNTY FOR ECONOMIC DEVELOPMENT AND BUSINESS ATTRACTION, PROVIDE DEMOGRAPHIC INFORMATION TO GOVERNMENT AGENCIES AND PRIVATE BUSINESSES. false false 883488 531298 PROVIDE WORKSHOPS, SERVICES, AND OTHER EVENTS FOR THE COMMUNITY BUSINESSES. PROVIDE INFORMATION FOR BUSINESSES, WHETHER NON-PROFIT, PUBLIC OR PRIVATE, THAT MAY BE INTERESTED IN EXPANDING OR COMING TO THE COMMUNITY. 883488 false true false false false false false false false true false false true true true false true false false false false false false false false false false false true false false false false false false false false false false false true false false true 12 0 12 true false false false false false false false false X 24 24 false false false false false false false true true false false true true true true false true true false false IN X PEGGY FRIDAY 5743064119 207 S BUFFALO ST WARSAW IN 46580 X ALAN TIO CEO 40.00 X 121330 0 3728 BRIAN ANDERSON DIRECTOR 1.00 X 0 0 0 ORSA BRITTON DIRECTOR 1.00 X 0 0 0 KIMBERLY CATES DIRECTOR 1.00 X 0 0 0 BLAINE CONLEY VICE CHAIR 1.00 X X 0 0 0 ALLYN DECKER DIRECTOR 1.00 X 0 0 0 TIM EARLY DIRECTOR 1.00 X 0 0 0 DREW FLAMM DIRECTOR 1.00 X 0 0 0 BRAD JACKSON DIRECTOR 1.00 X 0 0 0 MIKE KISSANE DIRECTOR 1.00 X 0 0 0 EMILY KOSNIK DIRECTOR 1.00 X 0 0 0 JIM LANCASTER DIRECTOR 1.00 X 0 0 0 KRYSTAL LEVI DIRECTOR 1.00 X 0 0 0 MAX MAILE DIRECTOR 1.00 X 0 0 0 LYNN MERGEN DIRECTOR 1.00 X 0 0 0 JAN ORBAN CHAIR 1.00 X X 0 0 0 DOUG RASSI DIRECTOR 1.00 X 0 0 0 AUBREY RIFE TREASURER 1.00 X X 0 0 0 CAMERON SILVEUS DIRECTOR 1.00 X 0 0 0 DAN STICHTER DIRECTOR 1.00 X 0 0 0 JOE THALLEMER DIRECTOR 1.00 X 0 0 0 SCOTT TUCKER DIRECTOR 1.00 X 0 0 0 JOHN WARREN SECRETARY 1.00 X X 0 0 0 JACK WILHITE DIRECTOR 1.00 X 0 0 0 PEGGY FRIDAY CEO 40.00 X 0 0 0 CHRIS WIGGINS DIRECTOR 1.00 X 0 0 0 121330 3728 1 true false false 149373 315000 119218 10000 583591 GOVERNMENTAL FEE FOR SERVICE 399500 399500 PROGRAM INITIATIVE REVENUE 131798 131798 531298 4800 4800 11599 11599 11599 11599 MISCELLANEOUS 500 500 500 1131788 543397 4800 121330 72798 36399 12133 288369 169367 104139 14863 8018 4878 2603 537 50783 27415 22127 1241 31194 18954 10155 2085 29136 29136 74846 74846 8395 7682 713 53048 38050 7631 7367 45494 32156 12484 854 26423 22822 3021 580 5857 2115 3734 8 28880 9480 13274 6126 2042 1207 700 135 9267 6128 3139 INITIATIVES 460856 460856 MISCELLANEOUS 15780 159 15621 LOAN FORGIVENESS 9200 9200 DUES AND SUBSCRIPTIONS 4784 221 4433 130 -11055 -11055 1262647 883488 343442 35717 406684 91184 297068 380859 55000 102206 26921 84695 99373 296863 4770 7090 19656 2041 17615 10000 69897 899816 1050409 90606 82446 163436 100651 290000 62397 254042 535494 X 431582 198885 214192 316030 645774 514915 899816 1050409 -130859 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6703 1314 5389 12953 727 12226 17615 RIGHT OF USE ASSETS 64897 ESCROW DEPOSIT 5000 69897 LEASE LIABILITIES 62397 62397 X 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. X X false false false ALAN TIO CEO 121330 3728 125058 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 15A THE BOARD OF DIRECTORS DETERMINES THE EXECUTIVE DIRECTOR'S WAGES USING COMPARABLE WAGE ANALYSIS OF OTHER NON-PROFITS. ALL COMPENSATION RAISES MUST BE APPROVED IN THE BUDGET BY THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. KOSCIUSKO DEVELOPMENT LAND TRUST 207 S BUFFALO ST WARSAW IN 46580 852875029 LAND DEVEL IN 501C3 7 N/A false KOSCIUSKO WORKFORCE HOUSING CORP 207 S BUFFALO ST WARSAW IN 46580 854330975 WORKFOCE IN 501C3 7 N/A false KOSCIUSKO COMMUNITY DEVELOPMENT CORPORATION 207 S BUFFALO ST WARSAW IN 46580 842295081 ECON DEV IN 501C4 N/A false false true false false true false false false false false false false false false true false false false false KOSCIUSKO DEVELOPMENT LAND TRUST D 290000 FACE VALUE KOSCIUSKO DEVELOPMENT LAND TRUST B 25000 FACE VALUE KOSCIUSKO WORKFORCE HOUSING CORP B 25000 FACE VALUE KOSCIUSKO WORKFORCE HOUSING CORP O 1200 FACE VALUE