Civic Intelligence

Lincoln Kiwanis Foundation

990 • Fiscal year 2018 • EIN 20-8718742

Oct 01, 2017 to Sep 30, 2018 • Filed on Feb 06, 2019

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

76th percentile

0.08x

Higher debt load relative to assets than 76% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

78th percentile

0.06x

Higher debt load relative to revenue than 78% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

61st percentile

8.4%

Higher net margin than 61% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

73rd percentile

21%

Faster asset growth than 73% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

72nd percentile

19%

Faster revenue growth than 72% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Up

$53,848

Up $9,351 (+21%) from 2017

Net Assets

Up

$49,677

Up $6,260 (+14%) from 2017

Liabilities

Up

$4,171

Up $3,091 (+286%) from 2017

Revenue

Up

$74,140

Up $11,976 (+19%) from 2017

Expenses

Up

$67,880

Up $7,512 (+12%) from 2017

Net Income

Up

$6,260

Up $4,464 (+249%) from 2017

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

2018

Assets$53,848
Liabilities$4,171
Net Assets$49,677

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

2018

Revenue$74,140
Expenses$67,880
Net Income$6,260
Jump To
Filing Snapshot
Filing Period
Oct 1, 2017 to Sep 30, 2018
Signed
Feb 6, 2019
Return Version
2017v2.2
Gross Receipts
$213,183
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$44,497$52,514▲ $8,017
Prepaid Expenses and Deferred Charges-$1,334-
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-
Total Assets$44,497$53,848▲ $9,351
Other Assets Total-$0-
Liabilities
Other Liabilities$1,080$4,171▲ $3,091
Total Liabilities$1,080$4,171▲ $3,091
Net Assets / Fund Balance
Unrestricted Net Assets$37,835$44,201▲ $6,366
Permanently Rstr Net Assets$3,660$3,660→ $0
Temporarily Rstr Net Assets$1,922$1,816▼ $106
Total Net Assets Fund Balance$43,417$49,677▲ $6,260
Total Liabilities and Net Assets / Fund Balance$44,497$53,848▲ $9,351
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mike MaulPast President
Christy AuldPresident
Carol DickeyMember
Cynthia LiddellMember
Jack BorregoMember
Linda MapesMember
Paul JessenMember
Robert HallumsMember
Sarah LambroseMember
Jan BorregoSecretary
Jennifer JensenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$6,810
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$67,330
All Other Contributions
$6,810
Change in Net Assets
$6,260
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$39,350
Other Expenses$28,530
Total Fundraising Expense$85
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$29,350--$29,350
All Other Expenses$10,974$50-$11,024
Grants to Domestic Individuals$10,000--$10,000
Other Expenses$3,216--$3,216
Insurance$918--$918
Advertising--$85$85
Total Functional Expenses$67,745$50$85$67,880
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
WPUSD-elementary schoolsLincoln, CA-School Libraries$8,750
Kiwanis Family HouseSacramento, CA-Unrestricted$7,600
Wpusd - LhsLincoln, CA-Lincoln High School$5,500
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$206,373
Fundraising Direct Expenses$139,043
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
See's Candy Fundraiser$181,915$181,915$133,410$48,505
Benefit Dinner$15,502$15,502-$15,502
Total Events$206,373$206,373$139,043$67,330
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$4,000
Due to Club$171
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
Jennifer Jensen
Title
Treasurer
Signed
2019-02-06
Discuss with paid preparer
Yes

Organization Details

Formed
2007
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
11
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.

Form 990, Part IX, Line 24E: Other Expenses

4th of July: Column (A) - Total = $399; Column (B) - Program Services = $399; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Adopt a School Prog-Kkids: Column (A) - Total = $867; Column (B) - Program Services = $867; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Bank Charges: Column (A) - Total = $50; Column (B) - Program Services = $0; Column (C) - Management & General = $50; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Books4Kids: Column (A) - Total = $500; Column (B) - Program Services = $500; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

BUGS: Column (A) - Total = $106; Column (B) - Program Services = $106; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

CalNevHa Foundation: Column (A) - Total = $1195; Column (B) - Program Services = $1195; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Community Service: Column (A) - Total = $140; Column (B) - Program Services = $140; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Contingencies: Column (A) - Total = $2700; Column (B) - Program Services = $2700; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

KI Foundation : Column (A) - Total = $1040; Column (B) - Program Services = $1040; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Program Expenses: Column (A) - Total = $103; Column (B) - Program Services = $103; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Storage: Column (A) - Total = $2049; Column (B) - Program Services = $2049; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Tax Filing Fees: Column (A) - Total = $25; Column (B) - Program Services = $25; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Youth Service : Column (A) - Total = $1850; Column (B) - Program Services = $1850; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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IRS990/MissionDesc0Serving the youth and aged population in the lincoln california area.
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IRS990/NetAssetsOrFundBalancesEOYAmt049677
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IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt067330
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt067330
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
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IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Kiwanis Christmas
IRS990/OtherExpensesGrp/Desc1Spiritual Aims - Other
IRS990/OtherExpensesGrp/Desc2Fishing Derby Event
IRS990/OtherExpensesGrp/Desc3Sponsored Youth
IRS990/OtherExpensesGrp/ProgramServicesAmt05520
IRS990/OtherExpensesGrp/ProgramServicesAmt14000
IRS990/OtherExpensesGrp/ProgramServicesAmt23767
IRS990/OtherExpensesGrp/ProgramServicesAmt33216
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IRS990/OtherExpensesGrp/TotalAmt14000
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01334
IRS990/ProfessionalFundraisingInd0false
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IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt010000
IRS990/ProgSrvcAccomActy3Grp/Desc0Lighthouse, Lincoln Hills Foundation, Placer County Stand Down, Salt Mine Program, Chaplain programs.
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IRS990/ProgSrvcAccomActy3Grp/GrantAmt04000
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IRS990/PYTotalExpensesAmt060368
IRS990/PYTotalRevenueAmt062164
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IRS990/ReconcilationRevenueExpnssAmt06260
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt08331
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt07031
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt05540
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt031857
IRS990ScheduleA/TotalSupportAmt031857
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0171
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt14000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Due to Club
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Scholarships Awarded
IRS990ScheduleD/TotalLiabilityAmt04171
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
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IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent2Amt0300
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IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0See's Candy Fundraiser
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Benefit Dinner
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0College Tuition Scholarships
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt06
IRS990ScheduleI/RecipientTable/CashGrantAmt07600
IRS990ScheduleI/RecipientTable/CashGrantAmt15500
IRS990ScheduleI/RecipientTable/CashGrantAmt28750
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IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt10
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt20
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Unrestricted
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1Lincoln High School
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2School Libraries
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Kiwanis Family House
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1WPUSD - LHS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2WPUSD-elementary schools
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt02875 50th Street
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1600 Sixth Street Suite 400
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt2600 Sixth Street Suite 400
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Sacramento
IRS990ScheduleI/RecipientTable/USAddress/CityNm1Lincoln
IRS990ScheduleI/RecipientTable/USAddress/CityNm2Lincoln
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1CA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2CA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd095817
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd195648
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd295648
IRS990ScheduleI/Total501c3OrgCnt03
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: Fishing Derby Project - Provided a day of fishing to the Lincoln youth to experience fishing with a mentor.

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