Civic Intelligence

Key Concepts Inc.

990 • Fiscal year 2016 • EIN 27-4100877

Jan 01, 2016 to Dec 31, 2016 • Filed on Jun 13, 2017

5025 Salt Trail Canyon PassFort Wayne, IN 46808

(260) 478-2635

Siviq Scores

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

Liabilities / Assets

46th percentile

0.03x

Higher debt load relative to assets than 46% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

35th percentile

0.01x

Higher debt load relative to revenue than 35% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

67th percentile

11%

Higher net margin than 67% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

88th percentile

45%

Faster asset growth than 88% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

55th percentile

5.1%

Faster revenue growth than 55% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$170,817

Up $53,404 (+45%) from 2015

Net Assets

Up

$166,319

Up $57,065 (+52%) from 2015

Liabilities

Down

$4,498

Down $3,661 (-45%) from 2015

Revenue

Up

$526,695

Up $25,651 (+5.1%) from 2015

Expenses

Down

$469,630

Down $10,160 (-2.1%) from 2015

Net Income

Up

$57,065

Up $35,811 (+168%) from 2015

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2015: $117,413Liabilities 2015: $8,159Net Assets 2015: $109,2542015Assets 2016: $170,817Liabilities 2016: $4,498Net Assets 2016: $166,3192016Assets 2017: $185,304Liabilities 2017: $9,399Net Assets 2017: $175,9052017Assets 2018: $203,487Liabilities 2018: $10,110Net Assets 2018: $193,3772018Assets 2019: $244,981Liabilities 2019: $11,252Net Assets 2019: $233,7292019Assets 2020: $277,286Liabilities 2020: $1,060Net Assets 2020: $276,2262020Assets 2021: $355,348Liabilities 2021: $3,073Net Assets 2021: $352,2752021Assets 2022: $353,797Liabilities 2022: $475Net Assets 2022: $353,3222022Assets 2024: $430,140Liabilities 2024: $23,137Net Assets 2024: $407,0032024

Highlighted filing

2016

Assets$170,817
Liabilities$4,498
Net Assets$166,319

Operations Trend

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

$600K$400K$200K$0Revenue 2015: $501,044Expenses 2015: $479,790Net Income 2015: $21,2542015Revenue 2016: $526,695Expenses 2016: $469,630Net Income 2016: $57,0652016Revenue 2017: $484,012Expenses 2017: $474,426Net Income 2017: $9,5862017Revenue 2018: $495,045Expenses 2018: $477,573Net Income 2018: $17,4722018Revenue 2019: $528,912Expenses 2019: $488,560Net Income 2019: $40,3522019Revenue 2020: $492,534Expenses 2020: $450,037Net Income 2020: $42,4972020Revenue 2021: $559,133Expenses 2021: $483,084Net Income 2021: $76,0492021Revenue 2022: $594,845Expenses 2022: $593,798Net Income 2022: $1,0472022Revenue 2024: $531,070Expenses 2024: $474,427Net Income 2024: $56,6432024

Highlighted filing

2016

Revenue$526,695
Expenses$469,630
Net Income$57,065
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jun 13, 2017
Return Version
2016v3.0
Gross Receipts
$526,695
Mission and Program Overview

Mission

To promote the public interest and social welfare in the development of communities which will improve the quality of life for people by: (a) identifying, equipping, and empowering leaders who can assist communities in developing solutions to community challenges through existing sustainable resources, and (b) creating and sustaining a network that will allow leaders to communicate directly with each other.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$83,445$170,817▲ $87,372
Savings and Temporary Cash Investments$29,345$0▼ $29,345
Prepaid Expenses and Deferred Charges$4,623$0▼ $4,623
Total Assets$117,413$170,817▲ $53,404
Liabilities
Accounts Payable and Accrued Expenses$8,159$4,498▼ $3,661
Total Liabilities$8,159$4,498▼ $3,661
Net Assets / Fund Balance
Unrestricted Net Assets$54,359$107,169▲ $52,810
Temporarily Rstr Net Assets$54,895$59,150▲ $4,255
Total Net Assets Fund Balance$109,254$166,319▲ $57,065
Total Liabilities and Net Assets / Fund Balance$117,413$170,817▲ $53,404
Compensation and Service Providers

Board Members and Trustees

NameTitle
Lee DeturkPresident
Steve HaysVice President
John PetersonBoard Member
Chris AdamsSecretary
Barry SteinmanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$526,251
Program Service Revenue
$0
Investment Income
$444
Other Revenue
$0
All Other Contributions
$526,251
Change in Net Assets
$57,065

Audited Revenue Reconciliation

Revenue per Audited Statements
$526,695
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$526,695
Total Revenue per Form 990
$526,695
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$306,016
Other Expenses$163,614
Total Fundraising Expense$8,647
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$268,886--$268,886
Fees for Services Management-$50,964-$50,964
Pension Plan Contributions$37,130--$37,130
All Other Expenses$3,654$2,507$1,869$8,030
Other Expenses$4,615$5,667$4,623$5,667
Office Expenses-$1,088$2,155$3,243
Insurance$703$2,491-$3,194
Fees for Services Accounting-$2,732-$2,732
Total Functional Expenses$395,534$65,449$8,647$469,630

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$469,630
Total Expenses per Audited Statements$469,630
Total Expenses per Form 990$469,630
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

International Summary

Offices
5
Employees
8
Spending
$391,750

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
IndonesiaProgram ServiceTeacher13$117,333
IsraelProgram ServiceTeacher11$93,557
FranceProgram ServiceTeacher12$73,631
TurkeyProgram ServiceTeacher11$64,372
MalaysiaProgram ServiceTeacher11$42,857
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
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
No
Management duties delegated
No

Governance Explanations

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

Before the return is prepared by our outside auditing firm, a detailed background questionnaire is prepared. Upon completion, the return is reviewed in detail by the executive director, the treasurer, and the governing board before being filed.

Form 990, Part VI, Section B, Line 12C

Each year the board of directors is required to fill out a new conflict of interests form.

Form 990, Part VI, Section C, Line 19

Governing documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Key Concepts Inc
EIN
27-4100877
Phone
2604782635
Address
5025 SALT TRAIL CANYON PASS, FORT WAYNE, IN 46808

Signing Officer

Name
Lee Deturk
Title
President
Phone
2604782635
Signed
2017-06-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lee Deturk
Formed
2012
Legal Domicile
In
Voting Board Members
5
Independent Board Members
5
Employees
8
Volunteers
5

Preparer

Firm
Ksm Business Services Inc
Address
202 WEST BERRY STREET SUITE 700, FORT WAYNE, IN 46802
Preparer
Phillip Mckenzie
Phone
2604968297
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The organization is exempt from federal income taxes under section 501(c)(3) of the internal revenue code. Therefore, no provision or liability for income taxes has been included in the financial statements. In addition, the organization has been determined by the internal revenue service not to be a private foundation within the meaning of section 509(a) of the internal revenue code. There was no unrelated business income for the years ended december 31, 2016 and 2015. The organization files u.s. Federal and indiana information tax returns. The organization is no longer subject to u.s. Federal and state income tax examinations by tax authorities for years before 2013.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. IN ADDITION, THE ORGANIZATION HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE INTERNAL REVENUE CODE. THERE WAS NO UNRELATED BUSINESS INCOME FOR THE YEARS ENDED DECEMBER 31, 2016 AND 2015. THE ORGANIZATION FILES U.S. FEDERAL AND INDIANA INFORMATION TAX RETURNS. THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL AND STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2013.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0469630
IRS990ScheduleD/TotalRevenuePerForm990Amt0526695
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0526695
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0469630
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt02
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt11
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt21
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt33
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt41
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt01
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt11
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt21
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt31
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt41
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt073631
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt193557
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt242857
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt3117333
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt464372
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0FRANCE
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1ISRAEL
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt2MALAYSIA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt3INDONESIA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt4TURKEY
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0TEACHER
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt1TEACHER
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt2TEACHER
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt3TEACHER
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt4TEACHER
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0PROGRAM SERVICE
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt1PROGRAM SERVICE
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt2PROGRAM SERVICE
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt3PROGRAM SERVICE
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt4PROGRAM SERVICE
IRS990ScheduleF/BoycottCountriesInd00
IRS990ScheduleF/ContinuationSpentAmt00
IRS990ScheduleF/ContinutationTotalEmployeeCnt00
IRS990ScheduleF/ContinutationTotalOfficeCnt00
IRS990ScheduleF/ForeignCorpOwnershipInd00
IRS990ScheduleF/ForeignPartnershipInd00
IRS990ScheduleF/GrantRecordsMaintainedInd01
IRS990ScheduleF/InterestInForeignTrustInd00
IRS990ScheduleF/PassiveForeignInvestmestCoInd00
IRS990ScheduleF/SubtotalEmployeesCnt08
IRS990ScheduleF/SubtotalOfficesCnt05
IRS990ScheduleF/SubtotalSpentAmt0391750
IRS990ScheduleF/TotalEmployeeCnt08
IRS990ScheduleF/TotalOfficeCnt05
IRS990ScheduleF/TotalSpentAmt0391750
IRS990ScheduleF/TransferToForeignCorpInd00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BEFORE THE RETURN IS PREPARED BY OUR OUTSIDE AUDITING FIRM, A DETAILED BACKGROUND QUESTIONNAIRE IS PREPARED. UPON COMPLETION, THE RETURN IS REVIEWED IN DETAIL BY THE EXECUTIVE DIRECTOR, THE TREASURER, AND THE GOVERNING BOARD BEFORE BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH YEAR THE BOARD OF DIRECTORS IS REQUIRED TO FILL OUT A NEW CONFLICT OF INTERESTS FORM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt054895
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt059150
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0117413
IRS990/TotalAssetsEOYAmt0170817
IRS990/TotalAssetsGrp/BOYAmt0117413
IRS990/TotalAssetsGrp/EOYAmt0170817
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0526251
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt08647
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt065449
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0395534
IRS990/TotalFunctionalExpensesGrp/TotalAmt0469630
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt08159
IRS990/TotalLiabilitiesEOYAmt04498
IRS990/TotalLiabilitiesGrp/BOYAmt08159
IRS990/TotalLiabilitiesGrp/EOYAmt04498
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0109254
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0166319
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0395534
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0444
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0526695
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0117413
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0170817
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt054359
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0107169
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05025 SALT TRAIL CANYON PASS
IRS990/USAddress/CityNm0FORT WAYNE
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd046808
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0KEYCONCEPTSINT.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LEE DETURK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02604782635
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-06-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KEY CONCEPTS INC
ReturnHeader/Filer/BusinessNameControlTxt0KEYC
ReturnHeader/Filer/EIN0274100877
ReturnHeader/Filer/PhoneNum02604782635
ReturnHeader/Filer/USAddress/AddressLine1Txt05025 SALT TRAIL CANYON PASS
ReturnHeader/Filer/USAddress/CityNm0FORT WAYNE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd046808
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0B77C76C70A21D72E4A65C43875A633B94C77EB70
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId05EB9C3699EA7143AD26FCA7FC9B24D504EF94488
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt064.132.79.18
ReturnHeader/FilingSecurityInformation/IPDt02017-06-13
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm010:30:32
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0352123203
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KSM BUSINESS SERVICES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0202 WEST BERRY STREET SUITE 700
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FORT WAYNE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd046802

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