Civic Intelligence

Key Concepts Inc.

990 • Fiscal year 2019 • EIN 27-4100877

Jan 01, 2019 to Dec 31, 2019 • Filed on Jun 29, 2020

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

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

46th percentile

0.02x

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

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

Net Margin

59th percentile

7.6%

Higher net margin than 59% of similar nonprofits.

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

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

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

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

Asset Growth

77th percentile

20%

Faster asset growth than 77% of similar nonprofits.

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

Revenue Growth

56th percentile

6.8%

Faster revenue growth than 56% of similar nonprofits.

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

Assets

Up

$244,981

Up $41,494 (+20%) from 2018

Net Assets

Up

$233,729

Up $40,352 (+21%) from 2018

Liabilities

Up

$11,252

Up $1,142 (+11%) from 2018

Revenue

Up

$528,912

Up $33,867 (+6.8%) from 2018

Expenses

Up

$488,560

Up $10,987 (+2.3%) from 2018

Net Income

Up

$40,352

Up $22,880 (+131%) from 2018

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

2019

Assets$244,981
Liabilities$11,252
Net Assets$233,729

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

2019

Revenue$528,912
Expenses$488,560
Net Income$40,352
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jun 29, 2020
Return Version
2019v5.1
Gross Receipts
$528,912
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$203,487$243,330▲ $39,843
Prepaid Expenses and Deferred Charges-$1,613-
Accounts Receivable-$38-
Total Assets$203,487$244,981▲ $41,494
Liabilities
Accounts Payable and Accrued Expenses$10,110$11,252▲ $1,142
Total Liabilities$10,110$11,252▲ $1,142
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$140,378$166,696▲ $26,318
Net Assets With Donor Restrictions$52,999$67,033▲ $14,034
Total Net Assets Fund Balance$193,377$233,729▲ $40,352
Total Liabilities and Net Assets / Fund Balance$203,487$244,981▲ $41,494
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
$526,541
Program Service Revenue
$0
Investment Income
$2,076
Other Revenue
$295
All Other Contributions
$526,541
Change in Net Assets
$40,352

Audited Revenue Reconciliation

Revenue per Audited Statements
$528,912
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$528,912
Total Revenue per Form 990
$528,912
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$254,276
Salaries, Compensation, and Employee Benefits$234,284
Total Fundraising Expense$21,313
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$199,907--$199,907
Fees for Services Management-$46,200-$46,200
All Other Expenses$16,369$5,322$19,219$40,910
Payroll Taxes$34,377--$34,377
Other Expenses$19,222--$19,222
Fees for Services Accounting-$8,121-$8,121
Insurance$547$2,662-$3,209
Office Expenses-$998$2,094$3,092
Total Functional Expenses$403,944$63,303$21,313$488,560

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$488,560
Total Expenses per Audited Statements$488,560
Total Expenses per Form 990$488,560
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

International Summary

Offices
8
Employees
8
Spending
$413,200

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$119,737
IsraelProgram ServiceTeacher11$89,287
TurkeyProgram ServiceTeacher11$64,640
FranceProgram ServiceTeacher11$47,505
MalaysiaProgram ServiceTeacher11$45,241
EgyptProgram ServiceTeacher11$44,545
ChinaProgram ServiceTeacher10$2,140
BanglasdeshProgram ServiceTeacher10$105
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 35% controlled entity
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
No
Management duties delegated
No

Governance Explanations

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

Before the return is prepared by our outside accounting 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
2020-06-29
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 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 committee 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, 2019 and 2018. 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 2016.

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IRS990ScheduleD/RevenueSubtotalAmt0528912
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, 2019 AND 2018. 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 2016.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0488560
IRS990ScheduleD/TotalRevenuePerForm990Amt0528912
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0528912
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0488560
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt01
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt11
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt21
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt33
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt41
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt51
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/RegionTotalExpendituresAmt047505
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt189287
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt245241
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt3119737
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt464640
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt544545
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt62140
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt7105
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0FRANCE
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1ISRAEL
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt2MALAYSIA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt3INDONESIA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt4TURKEY
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt5EGYPT
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt6CHINA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt7BANGLASDESH
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/SubtotalEmployeesCnt08
IRS990ScheduleF/SubtotalOfficesCnt08
IRS990ScheduleF/SubtotalSpentAmt0413200
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0PART III ACCOUNTING METHOD:
IRS990ScheduleF/TotalEmployeeCnt08
IRS990ScheduleF/TotalOfficeCnt08
IRS990ScheduleF/TotalSpentAmt0413200
IRS990ScheduleF/TransferToForeignCorpInd00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BEFORE THE RETURN IS PREPARED BY OUR OUTSIDE ACCOUNTING 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 COMMITTEE 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/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0203487
IRS990/TotalAssetsEOYAmt0244981
IRS990/TotalAssetsGrp/BOYAmt0203487
IRS990/TotalAssetsGrp/EOYAmt0244981
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0526541
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt021313
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt063303
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0403944
IRS990/TotalFunctionalExpensesGrp/TotalAmt0488560
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt010110
IRS990/TotalLiabilitiesEOYAmt011252
IRS990/TotalLiabilitiesGrp/BOYAmt010110
IRS990/TotalLiabilitiesGrp/EOYAmt011252
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0193377
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0233729
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0403944
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt02371
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0528912
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0203487
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0244981
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
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/BuildTS02020-09-23 17:36:50Z

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