Civic Intelligence

Key Concepts Inc.

990 • Fiscal year 2018 • EIN 27-4100877

Jan 01, 2018 to Dec 31, 2018 • Filed on Jun 19, 2019

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

73rd percentile

0.05x

Higher debt load relative to assets than 73% of similar nonprofits.

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

Liabilities / Revenue

70th percentile

0.02x

Higher debt load relative to revenue than 70% of similar nonprofits.

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

Net Margin

51st percentile

3.5%

Higher net margin than 51% 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

63rd percentile

9.8%

Faster asset growth than 63% of similar nonprofits.

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

Revenue Growth

52nd percentile

2.3%

Faster revenue growth than 52% of similar nonprofits.

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

Assets

Up

$203,487

Up $18,183 (+9.8%) from 2017

Net Assets

Up

$193,377

Up $17,472 (+9.9%) from 2017

Liabilities

Up

$10,110

Up $711 (+7.6%) from 2017

Revenue

Up

$495,045

Up $11,033 (+2.3%) from 2017

Expenses

Up

$477,573

Up $3,147 (+0.7%) from 2017

Net Income

Up

$17,472

Up $7,886 (+82%) from 2017

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

2018

Assets$203,487
Liabilities$10,110
Net Assets$193,377

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

2018

Revenue$495,045
Expenses$477,573
Net Income$17,472
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jun 19, 2019
Return Version
2018v3.1
Gross Receipts
$495,045
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$185,304$203,487▲ $18,183
Total Assets$185,304$203,487▲ $18,183
Liabilities
Accounts Payable and Accrued Expenses$9,399$10,110▲ $711
Total Liabilities$9,399$10,110▲ $711
Net Assets / Fund Balance
Unrestricted Net Assets$143,897$140,378▼ $3,519
Temporarily Rstr Net Assets$32,008$52,999▲ $20,991
Total Net Assets Fund Balance$175,905$193,377▲ $17,472
Total Liabilities and Net Assets / Fund Balance$185,304$203,487▲ $18,183
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
$493,000
Program Service Revenue
$0
Investment Income
$2,045
Other Revenue
$0
All Other Contributions
$493,000
Change in Net Assets
$17,472

Audited Revenue Reconciliation

Revenue per Audited Statements
$495,045
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$495,045
Total Revenue per Form 990
$495,045
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$248,408
Other Expenses$229,165
Total Fundraising Expense$6,141
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$213,922--$213,922
Fees for Services Management-$46,200-$46,200
Pension Plan Contributions$34,486--$34,486
All Other Expenses$7,753$4,292$4,211$16,256
Other Expenses$14,900--$14,900
Fees for Services Accounting-$3,225-$3,225
Insurance$496$1,936-$2,432
Office Expenses-$420$1,930$2,350
Total Functional Expenses$415,359$56,073$6,141$477,573

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$477,573
Total Expenses per Audited Statements$477,573
Total Expenses per Form 990$477,573
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

International Summary

Offices
8
Employees
7
Spending
$402,297

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$119,974
IsraelProgram ServiceTeacher11$101,907
TurkeyProgram ServiceTeacher11$56,988
FranceProgram ServiceTeacher11$45,332
MalaysiaProgram ServiceTeacher11$43,137
EgyptProgram ServiceTeacher10$19,510
JordanProgram ServiceTeacher10$12,998
ChinaProgram ServiceTeacher10$2,451
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
2019-06-19
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
7
Volunteers
5

Preparer

Firm
Ksm Business Services Inc
Address
202 W BERRY STREET SUITE 600, FORT WAYNE, IN 46802
Preparer
Phillip Mckenzie
Phone
2604968297
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The finance comittee reviews the draft of the financial statement and approves.

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, 2018 and 2017. 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 2015.

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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, 2018 AND 2017. 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 2015.
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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt60
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt70
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt01
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt11
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt21
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt31
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt41
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt51
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt61
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt71
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt045332
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt1101907
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt243137
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt3119974
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt456988
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt519510
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt612998
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt72451
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0FRANCE
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1ISRAEL
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt2MALAYSIA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt3INDONESIA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt4TURKEY
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt5EGYPT
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt6JORDAN
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt7CHINA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0TEACHER
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt1TEACHER
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt2TEACHER
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt3TEACHER
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt4TEACHER
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt5TEACHER
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt6TEACHER
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt7TEACHER
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0PROGRAM SERVICE
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt1PROGRAM SERVICE
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt2PROGRAM SERVICE
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt3PROGRAM SERVICE
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt4PROGRAM SERVICE
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt5PROGRAM SERVICE
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt6PROGRAM SERVICE
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt7PROGRAM SERVICE
IRS990ScheduleF/BoycottCountriesInd00
IRS990ScheduleF/ContinuationSpentAmt00
IRS990ScheduleF/ContinuationTotalEmployeeCnt00
IRS990ScheduleF/ContinuationTotalOfficeCnt00
IRS990ScheduleF/ForeignCorpOwnershipInd00
IRS990ScheduleF/ForeignPartnershipInd00
IRS990ScheduleF/GrantRecordsMaintainedInd01
IRS990ScheduleF/InterestInForeignTrustInd00
IRS990ScheduleF/PassiveForeignInvestmestCoInd00
IRS990ScheduleF/SubtotalEmployeesCnt07
IRS990ScheduleF/SubtotalOfficesCnt08
IRS990ScheduleF/SubtotalSpentAmt0402297
IRS990ScheduleF/TotalEmployeeCnt07
IRS990ScheduleF/TotalOfficeCnt08
IRS990ScheduleF/TotalSpentAmt0402297
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/ExplanationTxt3THE FINANCE COMITTEE REVIEWS THE DRAFT OF THE FINANCIAL STATEMENT AND APPROVES.
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt032008
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt052999
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0185304
IRS990/TotalAssetsEOYAmt0203487
IRS990/TotalAssetsGrp/BOYAmt0185304
IRS990/TotalAssetsGrp/EOYAmt0203487
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0493000
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt06141
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt056073
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0415359
IRS990/TotalFunctionalExpensesGrp/TotalAmt0477573
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt09399
IRS990/TotalLiabilitiesEOYAmt010110
IRS990/TotalLiabilitiesGrp/BOYAmt09399
IRS990/TotalLiabilitiesGrp/EOYAmt010110
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0175905
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0193377
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0415359
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt02045
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0495045
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0185304
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0203487
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0143897
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0140378
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/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LEE DETURK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02604782635
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-06-19
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/AtSubmissionCreationDeviceId0643352B9F15448159FCEA49C3B95F896E0D7BC68
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId00596F46C4D5B385240A969DE9156AAB89ED55E3B
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P

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