2025-08-25T07:13:40-04:00 2024-12-31 352083429 HAMIL LEHMAN & ENGLAND PC 6404 CONSTITUTION DRIVE FORT WAYNE IN 46804 990 2024-01-01 351609726 KOSCIUSKO DEVELOPMENT INC KOSC 5743064119 207 S BUFFALO ST WARSAW IN 46580 PEGGY FRIDAY CEO 5743064119 2025-08-21 true false CORINNA L ENGLAND CPA P00200690 2604341852 2025-08-21 2024 2025-03-06 01:10:19Z PEGGY FRIDAY 207 S BUFFALO ST WARSAW IN 46580 1042871 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. 18 18 11 18 0 583591 495691 531298 509204 4800 7925 12099 30051 1131788 1042871 0 0 499694 319826 0 63202 762953 991546 1262647 1311372 -130859 -268501 1050409 587896 535494 341482 514915 246414 PROMOTION OF KOSCIUSKO COUNTY FOR ECONOMIC DEVELOPMENT AND BUSINESS ATTRACTION, PROVIDE DEMOGRAPHIC INFORMATION TO GOVERNMENT AGENCIES AND PRIVATE BUSINESSES. false false 798214 509204 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. 798214 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 false false false false false false false false false false false false true false false true 13 0 11 true false false false false false false false false X 18 18 false false false false false false false true true false false true true true true true true true false false IN X PEGGY FRIDAY 5743064119 207 S BUFFALO ST WARSAW IN 46580 PEGGY FRIDAY CEO 40.00 X 65692 0 5983 KIMBERLY CATES DIRECTOR 1.00 X 0 0 0 TRAVIS CHRISTMAN DIRECTOR 1.00 X 0 0 0 BLAINE CONLEY CHAIR 1.00 X X 0 0 0 TIM EARLY DIRECTOR 1.00 X 0 0 0 DREW FLAMM DIRECTOR 1.00 X 0 0 0 JEFF GROSE DIRECTOR 1.00 X 0 0 0 MIKE KISSANE DIRECTOR 1.00 X 0 0 0 EMILY KOSNIK SECRETARY 1.00 X X 0 0 0 JIM LANCASTER DIRECTOR 1.00 X 0 0 0 MAX MAILE DIRECTOR 1.00 X 0 0 0 LYNN MERGEN VICE CHAIR 1.00 X X 0 0 0 JAN ORBAN DIRECTOR 1.00 X 0 0 0 AUBREY RIFE TREASURER 1.00 X X 0 0 0 DONALD ROBINSON-GRAY DIRECTOR 1.00 X 0 0 0 CRAIG SNOW DIRECTOR 1.00 X 0 0 0 JACK WILHITE DIRECTOR 1.00 X 0 0 0 RYAN ZIMMERMAN DIRECTOR 1.00 X 0 0 0 JOHN WARREN DIRECTOR 1.00 X 0 0 0 65692 5983 false false false 113928 168859 212904 5264 495691 GOVERNMENTAL FEE FOR SERVICE 457000 457000 PROGRAM INITIATIVE REVENUE 52204 52204 509204 7925 7925 23439 23439 23439 23439 MISCELLANEOUS 6612 6612 6612 1042871 539255 7925 X 65692 65692 24189 24189 169895 89756 54177 25962 10146 1427 8719 26754 11322 11744 3688 23150 6860 14256 2034 11853 11853 92055 92055 293912 191962 93844 8106 14391 129 4302 9960 13918 4503 8382 1033 45749 20770 23645 1334 5831 232 5599 34711 7408 19401 7902 6831 2360 3788 683 8691 3713 4978 INITIATIVES 430106 430106 DUES AND SUBSCRIPTIONS 30268 26936 3332 BAD DEBT 3230 730 2500 1311372 798214 449956 63202 91184 387221 380859 89982 102206 8900 84695 20400 296863 9824 7090 13758 29971 8872 17615 21099 69897 36712 1050409 587896 82446 16657 100651 28447 290000 262166 62397 34212 535494 341482 X 198885 -81987 316030 328401 514915 246414 1050409 587896 -268501 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 17018 5554 11464 12953 3318 9635 21099 RIGHT OF USE ASSETS 36712 36712 LEASE LIABILITIES 34212 34212 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, 2024. 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. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES 191,962 93,844 8,106 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 false false false false false false false false false false true false false false false KOSCIUSKO DEVELOPMENT LAND TRUST B 262342 FACE VALUE