Civic Intelligence

Kiwanis International - Ohio District

990 • Fiscal year 2017 • EIN 34-4478933

Oct 01, 2016 to Sep 30, 2017 • Filed on Feb 15, 2018

941 Chatham Ln 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

76th percentile

0.09x

Higher debt load relative to assets than 76% of similar nonprofits.

2017 filings • 501(c)4 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

78th percentile

0.10x

Higher debt load relative to revenue than 78% of similar nonprofits.

2017 filings • 501(c)4 • <$500k nonprofits • Source year 2017

Net Margin

8th percentile

-44%

Higher net margin than 8% of similar nonprofits.

2017 filings • 501(c)4 • <$500k nonprofits • Source year 2017

Top Officer Pay

96th percentile

$47,796

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 13.8% of source-year revenue.

2017 filings • 501(c)4 • <$500k nonprofits • Source year 2017

Asset Growth

13th percentile

-26%

Faster asset growth than 13% of similar nonprofits.

2017 filings • 501(c)4 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

40th percentile

-4.4%

Faster revenue growth than 40% of similar nonprofits.

2017 filings • 501(c)4 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$356,122

Down $124,259 (-26%) from 2016

Net Assets

Down

$323,299

Down $141,224 (-30%) from 2016

Liabilities

Up

$32,823

Up $16,965 (+107%) from 2016

Revenue

Down

$345,186

Down $16,027 (-4.4%) from 2016

Expenses

Up

$497,567

Up $171,838 (+53%) from 2016

Net Income

Down

-$152,381

Down $187,865 (-529%) from 2016

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

2017

Assets$356,122
Liabilities$32,823
Net Assets$323,299

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

2017

Revenue$345,186
Expenses$497,567
Net Income-$152,381
Jump To
Filing Snapshot
Filing Period
Oct 1, 2016 to Sep 30, 2017
Signed
Feb 15, 2018
Return Version
2016v3.1
Gross Receipts
$394,949
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
Investments in Publicly Traded Securities$131,086$147,576▲ $16,490
Savings and Temporary Cash Investments$262,782$128,814▼ $133,968
Cash and Non-Interest-Bearing Accounts$67,618$72,116▲ $4,498
Prepaid Expenses and Deferred Charges$3,421$4,465▲ $1,044
Accounts Receivable$14,070$2,270▼ $11,800
Inventories for Sale or Use$990$744▼ $246
Land, Buildings, and Equipment, Net$414$137▼ $277
Total Assets$480,381$356,122▼ $124,259
Liabilities
Accounts Payable and Accrued Expenses$15,858$32,823▲ $16,965
Total Liabilities$15,858$32,823▲ $16,965
Net Assets / Fund Balance
Unrestricted Net Assets$464,523$323,299▼ $141,224
Total Net Assets Fund Balance$464,523$323,299▼ $141,224
Total Liabilities and Net Assets / Fund Balance$480,381$356,122▼ $124,259

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$137$17,776$17,913
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
-District SecPT$44,200$3,596$47,796

Board Members and Trustees

NameTitle
Angela CastleDirector
Bill LauerDirector
Celeste BrlasDirector
Darlene WoodwardDirector
Ellen MartinDirector
Erskine GosaDirector
Farai MaliangaDirector
George DoyleDirector
James MilnerDirector
Jim JanosikDirector
John CoffieldDirector
Kevin BruskDirector
Larry GoodDirector
Laura BrelinDirector
Lynn StoycheffDirector
Matthew NusbaumDirector
Matthew RawlingsDirector
Michael KahsarDirector
Mike SweenyDirector
Molly HayDirector
Paul BergmanDirector
Randall BeardDirector
Rick FrankDirector
Timothy DanielDirector
Wanda YoungDirector
William HylandDirector
Peggy McquistionDistrict Tre
William FlintaGovernor
Daniel LitzingerGovernor Ele
Amy ZimmermanImm. Past Go
Revenue and Support

Revenue Composition

Contributions and Grants
$230,464
Program Service Revenue
$101,137
Investment Income
$4,659
Other Revenue
$8,926
All Other Contributions
$21,700
Change in Net Assets
$-152,381
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$400,332
Salaries, Compensation, and Employee Benefits$97,235
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$133,219--$133,219
Current Officers, Directors, Trustees, and Key Employees$9,559$38,237-$47,796
Other Salaries and Wages$8,112$32,448-$40,560
Occupancy$2,201$8,806-$11,007
Other Expenses$8,601$21,174-$8,601
All Other Expenses$1,657$6,625-$8,282
Fees for Services Accounting-$8,000-$8,000
Office Expenses$1,485$5,938-$7,423
Payroll Taxes$5,575$1,394-$6,969
Fees for Services Management$3,634--$3,634
Pension Plan Contributions$1,528$382-$1,910
Travel$363$1,450-$1,813
Insurance$320$1,280-$1,600
Depreciation Depletion$69--$69
Total Functional Expenses$230,520$267,047$0$497,567
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$55,229
Fundraising Direct Expenses$49,555
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
District Conven$36,301$36,301$33,222$3,079
Mid-year & Akti$18,928$18,928$16,333$2,595
Total Events$55,229$55,229$49,555$5,674
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
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 LN SUITE 326, COLUMBUS, OH 43221

Signing Officer

Name
B David Whiteman
Title
District Secretary
Phone
6148485000
Signed
2018-02-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William Flinta
Formed
1918
Legal Domicile
Oh
Voting Board Members
30
Independent Board Members
31
Employees
2
Volunteers
7,091

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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IRS990/Form990PartVIISectionAGrp/TitleTxt1IMM. PAST GO
IRS990/Form990PartVIISectionAGrp/TitleTxt2GOVERNOR ELE
IRS990/Form990PartVIISectionAGrp/TitleTxt3DISTRICT TRE
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt26DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt28DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt29DIRECTOR
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IRS990/PrincipalOfficerNm0WILLIAM FLINTA
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