Civic Intelligence

Kiwanis International -

EIN 34-4478933 • 501(c)4 • Berea, OH

Profile

The mission of kiwanis international and the clubs that make up kiwanis is "serving the children of the world." its defining statement is as follows: kiwanis is a global organization of volunteers dedicated to improving the world one child and one community at a time.

PO Box 588Berea, OH 44017

www.ohiokiwanis.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

83rd percentile

0.19x

Higher debt load relative to assets than 83% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

85th percentile

0.23x

Higher debt load relative to revenue than 85% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2022

Net Margin

67th percentile

11%

Higher net margin than 67% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

74th percentile

11%

Faster asset growth than 74% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

82nd percentile

28%

Faster revenue growth than 82% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Up

$425,544

Up $18,364 (+4.5%) from 2023

Liabilities

Down

$25,247

Down $48,699 (-66%) from 2023

Net Assets

Up

$400,297

Up $67,063 (+20%) from 2023

Revenue

Up

$329,375

Up $6,516 (+2.0%) from 2023

Expenses

Down

$303,611

Down $38,795 (-11%) from 2023

Net Income

Up

$25,764

Up $45,311 (+232%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2010: $273,047Liabilities 2010: $8,474Net Assets 2010: $264,5732010Assets 2011: $326,568Liabilities 2011: $7,855Net Assets 2011: $318,7132011Assets 2016: $480,381Liabilities 2016: $15,858Net Assets 2016: $464,5232016Assets 2017: $356,122Liabilities 2017: $32,823Net Assets 2017: $323,2992017Assets 2018: $353,146Liabilities 2018: $38,142Net Assets 2018: $315,0042018Assets 2019: $346,404Liabilities 2019: $42,612Net Assets 2019: $303,7922019Assets 2020: $339,624Liabilities 2020: $17,519Net Assets 2020: $322,1052020Assets 2021: $376,720Liabilities 2021: $9,365Net Assets 2021: $367,3552021Assets 2022: $418,836Liabilities 2022: $80,134Net Assets 2022: $338,7022022Assets 2023: $407,180Liabilities 2023: $73,946Net Assets 2023: $333,2342023Assets 2024: $425,544Liabilities 2024: $25,247Net Assets 2024: $400,2972024

Highlighted filing

2024

Assets$425,544
Liabilities$25,247
Net Assets$400,297

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2010: $489,617Expenses 2010: $438,972Net Income 2010: $50,6452010Expenses 2011: $348,4352011Revenue 2016: $361,213Expenses 2016: $325,729Net Income 2016: $35,4842016Revenue 2017: $345,186Expenses 2017: $497,567Net Income 2017: -$152,3812017Revenue 2018: $389,893Expenses 2018: $408,358Net Income 2018: -$18,4652018Revenue 2019: $382,468Expenses 2019: $387,996Net Income 2019: -$5,5282019Revenue 2020: $269,640Expenses 2020: $275,895Net Income 2020: -$6,2552020Revenue 2021: $267,203Expenses 2021: $264,806Net Income 2021: $2,3972021Revenue 2022: $341,642Expenses 2022: $302,912Net Income 2022: $38,7302022Revenue 2023: $322,859Expenses 2023: $342,406Net Income 2023: -$19,5472023Revenue 2024: $329,375Expenses 2024: $303,611Net Income 2024: $25,7642024

Highlighted filing

2024

Revenue$329,375
Expenses$303,611
Net Income$25,764

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Feb 5, 2024
Return Version
2023v6.0
Gross Receipts
$329,375
Mission and Program Overview

Mission

The mission of kiwanis international and the clubs that make up kiwanis is "serving the children of the world." its defining statement is as follows: kiwanis is a global organization of volunteers dedicated to improving the world one child and one community at a time.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$208,454$254,261▲ $45,807
Cash and Non-Interest-Bearing Accounts$126,167$162,210▲ $36,043
Prepaid Expenses and Deferred Charges$10,770$7,194▼ $3,576
Accounts Receivable$1,367$1,693▲ $326
Inventories for Sale or Use$580$186▼ $394
Total Assets$407,180$425,544▲ $18,364
Other Assets Total$59,842--
Liabilities
Accounts Payable and Accrued Expenses$1,958$18,369▲ $16,411
Deferred Revenue$11,466$4,340▼ $7,126
Other Liabilities$60,522$2,538▼ $57,984
Total Liabilities$73,946$25,247▼ $48,699
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$333,234$400,297▲ $67,063
Total Net Assets Fund Balance$333,234$400,297▲ $67,063
Total Liabilities and Net Assets / Fund Balance$407,180$425,544▲ $18,364
Compensation and Service Providers

Board Members and Trustees

NameTitle
Al AllenderDirector
Beth RiceDirector
Brandi BowenDirector
Dale HartDirector
Dan CorriganDirector
Diana KeplingerDirector
Douglas FalkDirector
Henrietta NyeDirector
Joan MillerDirector
John CoffieldDirector
Judy RaubDirector
Laura MillerDirector
Les ScottDirector
Marsha MccortDirector
Nancy AndradeDirector
Ray PattersonDirector
Richard HonneywellDirector
Sally SchaadtDirector
Sherri PhelpsDirector
Terri TurnerDirector
Thomas StahlheberDirector
Tina SeilingDirector
Toni KroneDirector
Wayne SteinDirector
Jason MillerGovernor
Kelly BrownGovernor Ele
Dave KuhnImm. Past Go
Steve VroomanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$182,909
Program Service Revenue
$138,528
Investment Income
$6,798
Other Revenue
$1,140
All Other Contributions
$17,200
Change in Net Assets
$25,764

Audited Revenue Reconciliation

Revenue per Audited Statements
$329,375
Total Revenue per Audited Statements
$329,375
Total Revenue per Form 990
$329,375
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$219,740
Grants and Similar Amounts Paid$72,000
Salaries, Compensation, and Employee Benefits$11,871
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$72,000--$72,000
Conferences and Meetings$61,002--$61,002
Fees for Services Management$29,583--$29,583
All Other Expenses$19,076$4,850-$23,926
Other Salaries and Wages$2,000$7,998-$9,998
Other Expenses$9,864--$9,864
Occupancy$1,884$7,536-$9,420
Travel$1,023$4,093-$5,116
Fees for Services Accounting-$4,923-$4,923
Office Expenses$684$2,736-$3,420
Insurance$362$1,449-$1,811
Other Employee Benefits$222$886-$1,108
Payroll Taxes$153$612-$765
Total Functional Expenses$268,528$35,083$0$303,611

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$303,611
Total Expenses per Audited Statements$303,611
Total Expenses per Form 990$303,611
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Ohio District Kiwanis FoundationCircleville, OH-Fund Operations$72,000
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Kiwanis Foundation$2,538
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Page 6, Part VI, Line 6

YES

Form 990, Page 6, Part VI, Line 7A

All delegates elect the governor, governor elect, and treasurer at the annual convention. They are voting members of the board of trustees. Other voting members are division lieutenant governors. They are elected to that position by members in their local divisions.

Form 990, Page 6, Part VI, Line 7B

The board of trustees recommends amendments to the organization's bylaws, but the delegates must approve any amendment at the district convention. Bylaw amendments approved by delegates are then subject to approval by the kiwanis international board of trustees.

Form 990, Page 6, Part VI, Line 10B

Kiwanis international establishes policies and procedures for each of their local clubs, the ohio district does not.

Form 990, Page 6, Part VI, Line 11B

The 990 is reviewed by the district board of trustees prior to filing.

Form 990, Page 6, Part VI, Line 12C

Each director or principal officer must annually sign a statement which affirms that person has received a copy of the conflict of interest policy, has read and understands the policy, and has agreed to comply with the policy. If it is determined that a conflict of interest may exist, the interested person must leave the board or committee meeting during the discussion and/or vote on whether a conflict of interest exists. The governing board shall determine whether the district can obtain a more advantageous transaction from a person or entity that would not give rise to a conflict. If a more advantageous transaction is not reasonably possible, the governing board or committee shall determine by a majority vote of the disinterested board or committee members whether the transaction is in the district's best interest, for its own benefit, and whether it is fair and reasonable.

Form 990, Page 6, Part VI, Line 19

The organization makes these documents available upon request only.

Filing and Contact Details

Filer

Filer Name
Kiwanis International -
EIN
34-4478933
Phone
6148485000
Address
PO BOX 588, BEREA, OH 44017

Signing Officer

Name
Steve Vrooman
Title
Treasurer
Phone
6148485000
Signed
2024-02-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jason Miller
Formed
1918
Legal Domicile
Oh
Voting Board Members
28
Independent Board Members
27
Employees
2
Volunteers
5,383

Preparer

Firm
Oles and Associates LLC
Address
2175 RIVERSIDE DR, COLUMBUS, OH 43221-4077
Preparer
Joel F Oles
Phone
6144870774
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The mission of kiwanis international and the clubs that make up kiwanis is "serving the children of the world." its defining statement is as follows: kiwanis is a global organization of volunteers dedicated to improving the world one child and one community at a time.

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