Civic Intelligence

Math Kangaroo in USA Nfp

990 • Fiscal year 2019 • EIN 20-0076861

Jul 01, 2018 to Jun 30, 2019 • Filed on May 01, 2020

811 Columbus DrOswego, IL 60543

(630) 636-6708

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

55th percentile

0.05x

Higher debt load relative to assets than 55% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

53rd percentile

0.04x

Higher debt load relative to revenue than 53% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

72nd percentile

16%

Higher net margin than 72% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

66th percentile

$49,225

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 6.2% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

83rd percentile

30%

Faster asset growth than 83% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

70th percentile

17%

Faster revenue growth than 70% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$638,621

Up $147,288 (+30%) from 2018

Net Assets

Up

$609,794

Up $124,664 (+26%) from 2018

Liabilities

Up

$28,827

Up $22,624 (+365%) from 2018

Revenue

Up

$798,315

Up $118,231 (+17%) from 2018

Expenses

Up

$673,651

Up $66,068 (+11%) from 2018

Net Income

Up

$124,664

Up $52,163 (+72%) from 2018

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $42,754Liabilities 2011: $02011Assets 2012: $80,826Liabilities 2012: $0Net Assets 2012: $80,8262012Assets 2013: $159,838Liabilities 2013: $0Net Assets 2013: $159,8382013Assets 2014: $164,863Liabilities 2014: $0Net Assets 2014: $164,8632014Assets 2015: $216,813Liabilities 2015: $5,854Net Assets 2015: $210,9592015Assets 2016: $300,987Liabilities 2016: $0Net Assets 2016: $300,9872016Assets 2017: $413,179Liabilities 2017: $550Net Assets 2017: $412,6292017Assets 2018: $491,333Liabilities 2018: $6,203Net Assets 2018: $485,1302018Assets 2019: $638,621Liabilities 2019: $28,827Net Assets 2019: $609,7942019Assets 2020: $492,456Liabilities 2020: $352Net Assets 2020: $492,1042020Assets 2021: $692,969Liabilities 2021: $1,203Net Assets 2021: $691,7662021Assets 2022: $1,043,781Liabilities 2022: $6,056Net Assets 2022: $1,037,7252022Assets 2023: $1,475,172Liabilities 2023: $4,431Net Assets 2023: $1,470,7412023Assets 2024: $2,119,940Liabilities 2024: $12,793Net Assets 2024: $2,107,1472024

Highlighted filing

2019

Assets$638,621
Liabilities$28,827
Net Assets$609,794

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $154,513Expenses 2011: $140,620Net Income 2011: $13,8932011Revenue 2012: $239,317Expenses 2012: $205,262Net Income 2012: $34,0552012Revenue 2013: $321,376Expenses 2013: $242,210Net Income 2013: $79,1662013Revenue 2014: $392,742Expenses 2014: $385,399Net Income 2014: $7,3432014Revenue 2015: $482,883Expenses 2015: $439,105Net Income 2015: $43,7782015Revenue 2016: $570,606Expenses 2016: $468,720Net Income 2016: $101,8862016Revenue 2017: $687,926Expenses 2017: $576,284Net Income 2017: $111,6422017Revenue 2018: $680,084Expenses 2018: $607,583Net Income 2018: $72,5012018Revenue 2019: $798,315Expenses 2019: $673,651Net Income 2019: $124,6642019Revenue 2020: $872,320Expenses 2020: $990,010Net Income 2020: -$117,6902020Revenue 2021: $937,955Expenses 2021: $738,293Net Income 2021: $199,6622021Revenue 2022: $1,239,686Expenses 2022: $891,191Net Income 2022: $348,4952022Revenue 2023: $1,436,141Expenses 2023: $1,003,125Net Income 2023: $433,0162023Revenue 2024: $1,713,618Expenses 2024: $1,076,449Net Income 2024: $637,1692024

Highlighted filing

2019

Revenue$798,315
Expenses$673,651
Net Income$124,664
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
May 1, 2020
Return Version
2018v3.1
Gross Receipts
$798,315
Mission and Program Overview

Mission

Organizing an annual popular olympiad "math kangaroo" with a gift and test booklet for each participant and awards for winners. Our mission is to motivate students from grades 1 through 12 to master their mathematical knowledge and show them how mathematics applies in every aspect of science and life.

Organizing an annual international math olympiad in the usa

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$491,333$638,621▲ $147,288
Total Assets$491,333$638,621▲ $147,288
Liabilities
Other Liabilities$6,203$28,827▲ $22,624
Total Liabilities$6,203$28,827▲ $22,624
Net Assets / Fund Balance
Unrestricted Net Assets$485,130$609,794▲ $124,664
Total Net Assets Fund Balance$485,130$609,794▲ $124,664
Total Liabilities and Net Assets / Fund Balance$491,333$638,621▲ $147,288
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Maria OmelanczukCEOFT$49,225$49,225
Izabela SzpiechCFOFT$46,943$46,943
Joanna MatthiesenCIOFT$38,688$38,688
Revenue and Support

Revenue Composition

Contributions and Grants
$648,141
Program Service Revenue
$150,174
Investment Income
$0
Other Revenue
$0
All Other Contributions
$648,141
Change in Net Assets
$124,664

Audited Revenue Reconciliation

Revenue per Audited Statements
$798,315
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$1
Total Revenue per Audited Statements
$798,316
Total Revenue per Form 990
$798,315
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$515,875
Salaries, Compensation, and Employee Benefits$157,776
Total Fundraising Expense$21,450
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$72,051$39,652$13,349$125,052
Fees for Services Other$88,550$2,285$1,453$92,288
Conferences and Meetings$63,900--$63,900
Other Salaries and Wages$12,065$6,639$2,235$20,939
Other Employee Benefits$6,790$3,737$1,258$11,785
Occupancy-$5,606-$5,606
Fees for Services Accounting$3,877$170-$4,047
Travel$3,715--$3,715
Office Expenses-$3,678-$3,678
Other Expenses$0$3,514$0$3,514
Insurance-$3,095-$3,095
All Other Expenses$2,133--$2,133
Advertising--$790$790
Total Functional Expenses$583,825$68,376$21,450$673,651

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$673,651
Total Expenses per Audited Statements$673,651
Total Expenses per Form 990$673,651
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Credit Cards$28,827
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

The organization does not have any committees with authority to act on the behalf of the governing body.

Form 990, Part VI, Section B, Line 11B

The form 990 and internal audit are reviewed by the board prior to finalization

Form 990, Part VI, Section C, Line 19

The organization's governing documents, and finanical statements are available to the public upon written request.

Filing and Contact Details

Filer

Filer Name
Math Kangaroo in USA Nfp
EIN
20-0076861
Phone
6306366708
Address
811 COLUMBUS DR, OSWEGO, IL 60543

Signing Officer

Name
Izabela Szpiech
Title
CFO
Phone
6306366078
Signed
2020-05-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Maria Omelanczuk
Formed
2003
Legal Domicile
Il
Voting Board Members
3
Independent Board Members
3
Employees
8
Volunteers
1,000

Preparer

Firm
The Act Group LLC
Address
6228 N BROADWAY ST, CHICAGO, IL 60660
Preparer
Dante Odoni
Phone
7737432196
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Consultants: program service expenses 36,570. Management and general expenses 0. Fundraising expenses 1,453. Total expenses 38,023. Other professional fees: program service expenses 51,980. Management and general expenses 2,285. Fundraising expenses 0. Total expenses 54,265.

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

ROUNDING ADJUSTMENT 1.

Raw XML Appendix371 raw XML fields

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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ROUNDING ADJUSTMENT 1.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 2D - OTHER ADJUSTMENTS:
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IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0798316
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0673651
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON THE BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 AND INTERNAL AUDIT ARE REVIEWED BY THE BOARD PRIOR TO FINALIZATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S GOVERNING DOCUMENTS, AND FINANICAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONSULTANTS: PROGRAM SERVICE EXPENSES 36,570. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 1,453. TOTAL EXPENSES 38,023. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 51,980. MANAGEMENT AND GENERAL EXPENSES 2,285. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 54,265.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0491333
IRS990/TotalAssetsEOYAmt0638621
IRS990/TotalAssetsGrp/BOYAmt0491333
IRS990/TotalAssetsGrp/EOYAmt0638621
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0648141
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt021450
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt068376
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0583825
IRS990/TotalFunctionalExpensesGrp/TotalAmt0673651
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06203
IRS990/TotalLiabilitiesEOYAmt028827
IRS990/TotalLiabilitiesGrp/BOYAmt06203
IRS990/TotalLiabilitiesGrp/EOYAmt028827
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0485130
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0609794
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0583825
IRS990/TotalProgramServiceRevenueAmt0150174
IRS990/TotalReportableCompFromOrgAmt0134856
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0150174
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0798315
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt01000
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0491333
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0638621
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt03715
IRS990/TravelGrp/TotalAmt03715
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0485130
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0609794
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0811 COLUMBUS DR
IRS990/USAddress/CityNm0OSWEGO
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd060543
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.MATHKANGAROO.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0IZABELA SZPIECH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CFO
ReturnHeader/BusinessOfficerGrp/PhoneNum06306366078
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-05-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MATH KANGAROO IN USA NFP
ReturnHeader/Filer/BusinessNameControlTxt0MATH
ReturnHeader/Filer/EIN0200076861
ReturnHeader/Filer/PhoneNum06306366708
ReturnHeader/Filer/USAddress/AddressLine1Txt0811 COLUMBUS DR
ReturnHeader/Filer/USAddress/CityNm0OSWEGO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd060543
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId057E865B4403D15B3851513E24FFFB96962AD530B
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0A237026F8A0C94AF757551AA419C5FC0CD570809
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt050.193.74.45
ReturnHeader/FilingSecurityInformation/IPDt02020-05-01
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm016:47:37
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0463579543
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0THE ACT GROUP LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06228 N BROADWAY ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CHICAGO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd060660
ReturnHeader/PreparerPersonGrp/PhoneNum07737432196
ReturnHeader/PreparerPersonGrp/PreparationDt02020-05-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DANTE ODONI
ReturnHeader/ReturnTs02020-05-18T09:51:27-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-07-01
ReturnHeader/TaxPeriodEndDt02019-06-30
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.12$0.01$2.11$1.71$1.08$0.64
2023Detailed filing. Detailed filing data is available for this year.$1.48$0.00$1.47$1.44$1.00$0.43
2022Detailed filing. Detailed filing data is available for this year.$1.04$0.01$1.04$1.24$0.89$0.35
2021Detailed filing. Detailed filing data is available for this year.$0.69$0.00$0.69$0.94$0.74$0.20
2020Detailed filing. Detailed filing data is available for this year.$0.49$0.00$0.49$0.87$0.99$0.12
2019Detailed filing. Detailed filing data is available for this year.$0.64$0.03$0.61$0.80$0.67$0.12
2018Summary only. Only limited summary data is available for this year.$0.49$0.01$0.49$0.68$0.61$0.07
2017Summary only. Only limited summary data is available for this year.$0.41$0.00$0.41$0.69$0.58$0.11
2016Summary only. Only limited summary data is available for this year.$0.30$0.00$0.30$0.57$0.47$0.10
2015Detailed filing. Detailed filing data is available for this year.$0.22$0.01$0.21$0.48$0.44$0.04
2014Summary only. Only limited summary data is available for this year.$0.16$0.00$0.16$0.39$0.39$0.01
2013Summary only. Only limited summary data is available for this year.$0.16$0.00$0.16$0.32$0.24$0.08
2012Summary only. Only limited summary data is available for this year.$0.08$0.00$0.08$0.24$0.21$0.03
2011Summary only. Only limited summary data is available for this year.$0.04$0.00$0.15$0.14$0.01