Civic Intelligence

Lincoln Kiwanis Foundation

990 • Fiscal year 2015 • EIN 20-8718742

Oct 01, 2014 to Sep 30, 2015 • Filed on May 20, 2016

PO Box 1094Lincoln, CA 95648

(916) 434-1662

Siviq Scores

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

Liabilities / Assets

80th percentile

0.14x

Higher debt load relative to assets than 80% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

80th percentile

0.09x

Higher debt load relative to revenue than 80% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

36th percentile

-1.6%

Higher net margin than 36% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

63rd percentile

10%

Faster asset growth than 63% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

48th percentile

-0.1%

Faster revenue growth than 48% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$42,916

Up $4,007 (+10%) from 2014

Net Assets

Down

$36,796

Down $1,113 (-2.9%) from 2014

Liabilities

Up

$6,120

Up $5,120 (+512%) from 2014

Revenue

Down

$71,413

Down $64 (-0.1%) from 2014

Expenses

Up

$72,526

Up $8,814 (+14%) from 2014

Net Income

Down

-$1,113

Down $8,878 (-114%) from 2014

Historical Trend

Balance Sheet Trend

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

$100K$50K$0Assets 2011: $35,940Liabilities 2011: $02011Assets 2012: $23,633Net Assets 2012: $23,6332012Assets 2013: $32,144Liabilities 2013: $2,000Net Assets 2013: $30,1442013Assets 2014: $38,909Liabilities 2014: $1,000Net Assets 2014: $37,9092014Assets 2015: $42,916Liabilities 2015: $6,120Net Assets 2015: $36,7962015Assets 2016: $42,764Liabilities 2016: $1,143Net Assets 2016: $41,6212016Assets 2017: $44,497Liabilities 2017: $1,080Net Assets 2017: $43,4172017Assets 2018: $53,848Liabilities 2018: $4,171Net Assets 2018: $49,6772018Assets 2019: $67,011Liabilities 2019: $1,116Net Assets 2019: $65,8952019Assets 2020: $77,821Liabilities 2020: $3,373Net Assets 2020: $74,4482020Assets 2021: $93,201Liabilities 2021: $5,780Net Assets 2021: $87,4212021Assets 2022: $97,812Liabilities 2022: $3,081Net Assets 2022: $94,7312022Assets 2023: $87,965Liabilities 2023: $904Net Assets 2023: $87,0612023Assets 2024: $97,865Liabilities 2024: $68Net Assets 2024: $97,7972024

Highlighted filing

2015

Assets$42,916
Liabilities$6,120
Net Assets$36,796

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2011: $42,629Expenses 2011: $37,019Net Income 2011: $5,6102011Revenue 2012: $50,552Expenses 2012: $62,859Net Income 2012: -$12,3072012Revenue 2013: $61,427Expenses 2013: $54,916Net Income 2013: $6,5112013Revenue 2014: $71,477Expenses 2014: $63,712Net Income 2014: $7,7652014Revenue 2015: $71,413Expenses 2015: $72,526Net Income 2015: -$1,1132015Revenue 2016: $68,755Expenses 2016: $63,930Net Income 2016: $4,8252016Revenue 2017: $62,164Expenses 2017: $60,368Net Income 2017: $1,7962017Revenue 2018: $74,140Expenses 2018: $67,880Net Income 2018: $6,2602018Revenue 2019: $73,093Expenses 2019: $56,875Net Income 2019: $16,2182019Revenue 2020: $47,702Expenses 2020: $39,149Net Income 2020: $8,5532020Revenue 2021: $70,304Expenses 2021: $57,331Net Income 2021: $12,9732021Revenue 2022: $91,258Expenses 2022: $83,948Net Income 2022: $7,3102022Revenue 2023: $77,245Expenses 2023: $84,915Net Income 2023: -$7,6702023Revenue 2024: $103,883Expenses 2024: $93,147Net Income 2024: $10,7362024

Highlighted filing

2015

Revenue$71,413
Expenses$72,526
Net Income-$1,113
Jump To
Filing Snapshot
Filing Period
Oct 1, 2014 to Sep 30, 2015
Signed
May 20, 2016
Return Version
2014v6.0
Gross Receipts
$206,638
Mission and Program Overview

Mission

Serving the youth and aged population in the lincoln california area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$38,909$42,916▲ $4,007
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$38,909$42,916▲ $4,007
Other Assets Total-$0-
Liabilities
Other Liabilities$1,000$6,120▲ $5,120
Total Liabilities$1,000$6,120▲ $5,120
Net Assets / Fund Balance
Unrestricted Net Assets$33,055$30,792▼ $2,263
Permanently Rstr Net Assets$3,630$3,660▲ $30
Temporarily Rstr Net Assets$1,224$2,344▲ $1,120
Total Net Assets Fund Balance$37,909$36,796▼ $1,113
Total Liabilities and Net Assets / Fund Balance$38,909$42,916▲ $4,007

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$3,630$30--$3,660
2013$3,580$50--$3,630
2012$3,500$80--$3,580
2011$3,500---$3,500
2010$3,500---$3,500
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dyann BranchPast -President
Ted WidingPresident
Pat Everettpresident elect
Mike MaulVice President
Christy AuldMember
Cynthia LiddellMember
Jack BoregoMember
Linda MapesMember
Logan WilsonMember
Steve HooverMember
Stewart LindauerMember
Sharon LewisSecretary
Jennifer JensenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$7,061
Program Service Revenue
$0
Investment Income
$4
Other Revenue
$64,348
All Other Contributions
$7,061
Change in Net Assets
$-1,113
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$51,502
Other Expenses$21,024
Total Fundraising Expense$16
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$42,502--$42,502
Grants to Domestic Individuals$9,000--$9,000
All Other Expenses$7,217-$16$7,233
Other Expenses$1,500--$1,500
Advertising$125--$125
Total Functional Expenses$72,510$0$16$72,526
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
WPUSD-elementary schoolsLincoln, CASpecial DistrictSchool Libraries$10,500
Kiwanis Family HouseSacramento, CA501(c)3Unrestricted$8,000
Wpusd - LhsLincoln, CASpecial DistrictLincoln High School$7,001
WPUSD - MS & Phoenix HSLincoln, CASpecial DistrictGEMS, 12 bridges, Phoenix HS$5,001
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$199,573
Fundraising Direct Expenses$135,225
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
See's Candy Fundraiser$170,706$170,706$126,535$44,171
Shine 4 Kids$17,255$17,255$6,388$10,867
Total Events$199,573$199,573$135,225$64,348
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Scholarships Awarded$6,000
See's Candy Order$120
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

The membership of the foundation shall be limited to and shall consist of all the active, privileged and senior members in good standing of the Kiwanis Club of Lincoln. There is only one class of membership for voting purposes and no member is entitled to assets of the organization upon dissolution. Per article of incorporation the property and assets are irrevocably dedicated to charitable purposes and no part of the net income or assets shall ever inure to the benefit of any director, officer or member thereof or to the benefit of any private person.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

Members of the Foundation elect a board of directors and officers. Members approve by-laws and budgets of the Foundation.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

Approval of by-laws and budget.

Form 990, Part VI, Line 11B: Form 990 Review Process

990 is prepared and provided to the board members before filing of the return.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Foundation has self-dealing and conflict of interest wording in the bylaws. Board members excuse themselves from meetings on any votes where there is a potential for conflict of interest.

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

Available upon request.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Available upon request: Articles of incorporation, by-laws, IRS and CA FTB exemption letters, and annual financial statements/990.

Filing and Contact Details

Filer

Filer Name
Lincoln Kiwanis Foundation
EIN
20-8718742
Address
PO Box 1094, Lincoln, CA 95648

Signing Officer

Name
Pat Everett
Title
President
Signed
2016-05-20
Discuss with paid preparer
Yes

Organization Details

Formed
2007
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
13
Employees
0

Preparer

Firm
Jensen Smith Certified Public Accountants Inc
Address
661 5th St Ste 101 PO Box 160, Lincoln, CA 95648
Preparer
Jennifer M Jensen CPA
Phone
9164341662
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Fishing Derby Project - Provided a day of fishing to the Lincoln youth to experience fishing with a mentor.

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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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IRS990/NetAssetsOrFundBalancesBOYAmt037909
IRS990/NetAssetsOrFundBalancesEOYAmt036796
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IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt064348
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt064348
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
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IRS990/OfficeExpensesGrp/TotalAmt00
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IRS990/OrganizationFollowsSFAS117Ind0X
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IRS990/OtherExpensesGrp/Desc3Boys Scout Camp
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IRS990/OtherExpensesGrp/ProgramServicesAmt31500
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IRS990/OtherExpensesGrp/TotalAmt31500
IRS990/OtherInd0X
IRS990/OtherLiabilitiesGrp/BOYAmt01000
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IRS990/OtherRevenueTotalAmt00
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IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
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IRS990/ReportLandBuildingEquipmentInd0false
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IRS990/ReportOtherLiabilitiesInd0true
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IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt02780
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt03000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt03766
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt022117
IRS990ScheduleA/TotalSupportAmt022139
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IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt080
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt03580
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt03500
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt03500
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt03500
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt03500
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt06000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1120
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Scholarships Awarded
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1See's Candy Order
IRS990ScheduleD/RelatedOrgListSchRInd0false
IRS990ScheduleD/TotalLiabilityAmt06120
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0135225
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0See's Candy Fundraiser
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Shine 4 Kids
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0170706
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt017255
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt011612
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0199573
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0170706
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt017255
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt011612
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0199573
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt064348
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt02302
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0135225
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0126535
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt06388
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt09000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0College Tuition Scholarships
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt06
IRS990ScheduleI/RecipientTable/CashGrantAmt08000
IRS990ScheduleI/RecipientTable/CashGrantAmt17001
IRS990ScheduleI/RecipientTable/CashGrantAmt25001
IRS990ScheduleI/RecipientTable/CashGrantAmt310500
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(c)3

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.98$0.00$0.98$1.04$0.93$0.11
2023Detailed filing. Detailed filing data is available for this year.$0.88$0.01$0.87$0.77$0.85$0.08
2022Detailed filing. Detailed filing data is available for this year.$0.98$0.03$0.95$0.91$0.84$0.07
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.93$0.06$0.87$0.70$0.57$0.13
2020Detailed filing. Detailed filing data is available for this year.$0.78$0.03$0.74$0.48$0.39$0.09
2019Detailed filing. Detailed filing data is available for this year.$0.67$0.01$0.66$0.73$0.57$0.16
2018Detailed filing. Detailed filing data is available for this year.$0.54$0.04$0.50$0.74$0.68$0.06
2017Detailed filing. Detailed filing data is available for this year.$0.44$0.01$0.43$0.62$0.60$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.43$0.01$0.42$0.69$0.64$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.43$0.06$0.37$0.71$0.73$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.39$0.01$0.38$0.71$0.64$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.02$0.30$0.61$0.55$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.24$0.51$0.63$0.12
2011Summary only. Only limited summary data is available for this year.$0.36$0.00$0.43$0.37$0.06