Nonprofit · EIN 85-2875029
KOSCIUSKO DEVELOPMENT LAND TRUST INC
Tax-exempt · WARSAW, IN 46582
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $798,837 | $23,402 | $775,435 | $1,900,947 | $363,912 | $1,537,035 |
| December 31, 2023 | 990 | $80,308 | $2,009,049 | -$1,928,741 | $2,707,478 | $1,945,878 | $761,600 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $285,129
- of which government grants
- $23,382
- Program service revenue
- $501,272
- Investment income
- $12,436
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $23,402
Balance sheet and other
- Total assets, start of year
- $2,707,478
- Total assets, end of year
- $1,900,947
- Total liabilities, end of year
- $363,912
- Net assets, end of year
- $1,537,035
- Net assets without donor restrictions
- $1,528,310
- Net assets with donor restrictions
- $8,725
- Gross receipts
- $798,837
- Employees
- 0
- Volunteers
- 5
- Year formed
- 2020
- State of legal domicile
- IN
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| PEGGY FRIDAY | EXECUTIVE DI Officer | 40 | $0 | $65,692 | $5,982 |
| JOHN WARREN | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 | $0 |
| SUZANNE LIGHT | SECRETARY Trustee or director, Officer | 1 | $0 | $0 | $0 |
| STEVE DAMON | TREASURER Trustee or director, Officer | 1 | $0 | $0 | $0 |
| JULIA MOORE | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| NATHAN CONLEY | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| ALAN TIO | EXECUTIVE DI Former | 40 | $0 | $121,330 | $3,728 |
| JESSICA BRICKER | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 | $0 |
| SUZANNE LIGHT | SECRETARY Trustee or director, Officer | 1 | $0 | $0 | $0 |
| JAE DALE | TREASURER Trustee or director, Officer | 1 | $0 | $0 | $0 |
| STEPHANIE OVERBEY | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| JOHN WARREN | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| PEGGY FRIDAY | EXECUTIVE DI Officer | – | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 2194 N POINTE DR, WARSAW, IN 46582-9043
- In care of
- % ALAN TIO
- Mailing address (990-N for 2020)
- 537 S BUFFALO ST, WARSAW IN 46580
- Principal officer (990 for 2024)
- PEGGY FRIDAY, 207 S BUFFALO ST, WARSAW, IN 46580
- Principal officer (990-N for 2020)
- ALAN TIO, 537 S BUFFALO ST, WARSAW IN 46580
- Signed the 990
- PEGGY FRIDAY, EXECUTIVE DIRECTOR
- Phone
- (574) 306-4119
- Return prepared by
- HAMIL LEHMAN & ENGLAND PC
Mission
SERVING THE NEEDS OF THE RESIDENTS OF KOSCIUSKO COUNTY, INDIANA AND SURROUNDING AREAS BY PROMOTING NEW ECONOMIC DEVELOPMENT AND REDEVELOPMENT.
Program accomplishments
- LAND DEVELOPMENT PROJECTSExpenses $23,402 · revenue $501,272
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Check at the IRS |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 85-2875029
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2020
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Community improvement and capacity building (S31)
- Assets (IRS master file)
- $520,661
- Income (IRS master file)
- $9,362
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $798,837 | $23,402 | $1,900,947 | XML |
| 990 | December 2023 | $80,308 | $2,009,049 | $2,707,478 | XML |
| 990 | December 2022 | $762,748 | $67,919 | $2,731,904 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-N for 2020 Officer: ALAN TIO | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 85-2875029).
Questions about KOSCIUSKO DEVELOPMENT LAND TRUST INC
- What is the EIN of KOSCIUSKO DEVELOPMENT LAND TRUST INC?
- The employer identification number (EIN) of KOSCIUSKO DEVELOPMENT LAND TRUST INC is 85-2875029.
- Is KOSCIUSKO DEVELOPMENT LAND TRUST INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2020.
- Are donations to KOSCIUSKO DEVELOPMENT LAND TRUST INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does KOSCIUSKO DEVELOPMENT LAND TRUST INC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of KOSCIUSKO DEVELOPMENT LAND TRUST INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did KOSCIUSKO DEVELOPMENT LAND TRUST INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of KOSCIUSKO DEVELOPMENT LAND TRUST INC?
- The 990 for the year ended December 31, 2024 names PEGGY FRIDAY.
- Who are the officers and directors of KOSCIUSKO DEVELOPMENT LAND TRUST INC?
- The 990 for the year ended December 31, 2024 lists 6 people; 0 received compensation from the organization.
- How much revenue does KOSCIUSKO DEVELOPMENT LAND TRUST INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $798,837, expenses of $23,402 and total assets of $1,900,947 at year end.
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