Civic Intelligence

Kiwanis International - Ohio District

990 • Fiscal year 2016 • EIN 34-4478933

Oct 01, 2015 to Sep 30, 2016 • Filed on Mar 06, 2017

941 Chatham Lane Suite 326Columbus, OH 43221

(614) 848-5000

Siviq Scores

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

Liabilities / Assets

69th percentile

0.03x

Higher debt load relative to assets than 69% of similar nonprofits.

2016 filings • 501(c)4 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

72nd percentile

0.04x

Higher debt load relative to revenue than 72% of similar nonprofits.

2016 filings • 501(c)4 • <$500k nonprofits • Source year 2016

Net Margin

65th percentile

9.8%

Higher net margin than 65% of similar nonprofits.

2016 filings • 501(c)4 • <$500k nonprofits • Source year 2016

Top Officer Pay

96th percentile

$47,776

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 13.2% of source-year revenue.

2016 filings • 501(c)4 • <$500k nonprofits • Source year 2016

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2016

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2016

Assets

Up

$480,381

Up $153,813 (+47%) from 2011

Net Assets

Up

$464,523

Up $145,810 (+46%) from 2011

Liabilities

Up

$15,858

Up $8,003 (+102%) from 2011

Revenue

$361,213

No earlier filing loaded for comparison.

Expenses

Down

$325,729

Down $22,706 (-6.5%) from 2011

Net Income

$35,484

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$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

2016

Assets$480,381
Liabilities$15,858
Net Assets$464,523

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2016

Revenue$361,213
Expenses$325,729
Net Income$35,484
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
Mar 6, 2017
Return Version
2015v3.0
Gross Receipts
$427,363
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.

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 changing the world one child and one community at a time.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$250,333$262,782▲ $12,449
Investments in Publicly Traded Securities$125,202$131,086▲ $5,884
Cash and Non-Interest-Bearing Accounts$58,224$67,618▲ $9,394
Accounts Receivable$3,384$14,070▲ $10,686
Prepaid Expenses and Deferred Charges$1,460$3,421▲ $1,961
Inventories for Sale or Use$912$990▲ $78
Land, Buildings, and Equipment, Net$930$414▼ $516
Total Assets$440,445$480,381▲ $39,936
Liabilities
Accounts Payable and Accrued Expenses$13,550$15,858▲ $2,308
Total Liabilities$13,550$15,858▲ $2,308
Net Assets / Fund Balance
Unrestricted Net Assets$426,895$464,523▲ $37,628
Total Net Assets Fund Balance$426,895$464,523▲ $37,628
Total Liabilities and Net Assets / Fund Balance$440,445$480,381▲ $39,936

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$414$22,583$22,997
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
-District SecPT$44,200$3,576$47,776

Board Members and Trustees

NameTitle
Barb KlinerDirector
Brad KunzeDirector
Celeste BrlasDirector
Chet MontyDirector
Connie PotterDirector
Dave JenningsDirector
Dawn IannantuonoDirector
Denny ElwerDirector
Dick BrulotteDirector
Elwood PalmerDirector
Farai MaliangaDirector
Jennifer LewisDirector
Jerry DuerkDirector
Julia MartinDirector
Karen HagermanDirector
Kathleen MoylanDirector
Larry WarnerDirector
Laura BrelinDirector
Marsha MccortDirector
Matthew NusbaumDirector
Rich LevineDirector
Rick MayerDirector
Rita CorbinDirector
Ron LynessDirector
Scott LindseyDirector
Tito CambareriDirector
Al AllenderDistrict Tre
Amy ZimmermanGovernor
Bill FlintaGovernor Ele
Diana KeplingerImm. Past Go
Revenue and Support

Revenue Composition

Contributions and Grants
$243,303
Program Service Revenue
$110,017
Investment Income
$7,041
Other Revenue
$852
All Other Contributions
$21,000
Change in Net Assets
$35,484
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$228,425
Salaries, Compensation, and Employee Benefits$97,304
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$148,558--$148,558
Current Officers, Directors, Trustees, and Key Employees$9,556$38,220-$47,776
Other Salaries and Wages$8,112$32,448-$40,560
Occupancy$2,819$11,276-$14,095
Office Expenses$1,584$6,334-$7,918
Payroll Taxes$5,662$1,416-$7,078
Other Expenses$1,080$4,320-$5,400
Travel$1,060$4,239-$5,299
Fees for Services Accounting-$4,900-$4,900
Fees for Services Management$3,591--$3,591
Pension Plan Contributions$1,512$378-$1,890
Insurance$320$1,280-$1,600
Depreciation Depletion$158$359-$517
Total Functional Expenses$206,405$119,324$0$325,729
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$65,942
Fundraising Gross Income$64,669
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
District Conven$39,537$39,537$41,826$-2,289
Mid-year & Akti$25,132$25,132$24,116$1,016
Total Events$64,669$64,669$65,942$-1,273
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
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 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
941 CHATHAM LANE SUITE 326, COLUMBUS, OH 43221

Signing Officer

Name
B David Whiteman
Title
District Secretary
Phone
6148485000
Signed
2017-03-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Amy Zimmerman
Formed
1918
Legal Domicile
Oh
Voting Board Members
31
Independent Board Members
31
Employees
2
Volunteers
7,350

Preparer

Firm
Oles and Associates LLC
Address
1328 DUBLIN RD STE 400, COLUMBUS, OH 43215
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 changing the world one child and one community at a time.

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