Civic Intelligence

Kiwanis International - Ohio District

990 • Fiscal year 2019 • EIN 34-4478933

Oct 01, 2018 to Sep 30, 2019 • Filed on Jan 15, 2020

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

78th percentile

0.12x

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

2019 filings • 501(c)4 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

79th percentile

0.11x

Higher debt load relative to revenue than 79% of similar nonprofits.

2019 filings • 501(c)4 • <$500k nonprofits • Source year 2019

Net Margin

38th percentile

-1.4%

Higher net margin than 38% of similar nonprofits.

2019 filings • 501(c)4 • <$500k nonprofits • Source year 2019

Top Officer Pay

95th percentile

$46,356

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 12.1% of source-year revenue.

2019 filings • 501(c)4 • <$500k nonprofits • Source year 2019

Asset Growth

41st percentile

-1.9%

Faster asset growth than 41% of similar nonprofits.

2019 filings • 501(c)4 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

46th percentile

-1.9%

Faster revenue growth than 46% of similar nonprofits.

2019 filings • 501(c)4 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$346,404

Down $6,742 (-1.9%) from 2018

Net Assets

Down

$303,792

Down $11,212 (-3.6%) from 2018

Liabilities

Up

$42,612

Up $4,470 (+12%) from 2018

Revenue

Down

$382,468

Down $7,425 (-1.9%) from 2018

Expenses

Down

$387,996

Down $20,362 (-5.0%) from 2018

Net Income

Up

-$5,528

Up $12,937 (+70%) 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 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

2019

Assets$346,404
Liabilities$42,612
Net Assets$303,792

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

2019

Revenue$382,468
Expenses$387,996
Net Income-$5,528
Jump To
Filing Snapshot
Filing Period
Oct 1, 2018 to Sep 30, 2019
Signed
Jan 15, 2020
Return Version
2018v3.2
Gross Receipts
$382,468
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$192,980$195,158▲ $2,178
Savings and Temporary Cash Investments$73,959$84,049▲ $10,090
Cash and Non-Interest-Bearing Accounts$70,535$58,881▼ $11,654
Prepaid Expenses and Deferred Charges$13,599$6,658▼ $6,941
Accounts Receivable$1,286$953▼ $333
Inventories for Sale or Use$718$705▼ $13
Land, Buildings, and Equipment, Net$69--
Total Assets$353,146$346,404▼ $6,742
Liabilities
Accounts Payable and Accrued Expenses$32,157$34,136▲ $1,979
Deferred Revenue$4,710$7,401▲ $2,691
Other Liabilities$1,275$1,075▼ $200
Total Liabilities$38,142$42,612▲ $4,470
Net Assets / Fund Balance
Unrestricted Net Assets$315,004$303,792▼ $11,212
Total Net Assets Fund Balance$315,004$303,792▼ $11,212
Total Liabilities and Net Assets / Fund Balance$353,146$346,404▼ $6,742

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$17,155$17,155
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
-District SecFT$45,006$1,350$46,356

Board Members and Trustees

NameTitle
Angela CastleDirector
Brenda KoehlerDirector
Charles ByrdDirector
Chris BukvicDirector
Craig SmithDirector
Dave JenningsDirector
David DoneyDirector
Diana StevensonDirector
Hasani WheatDirector
Jason MillerDirector
Jeff SchulmanDirector
Joyce RhodesDirector
Marcia HudsonDirector
Mark WionDirector
Marla MarshDirector
Marsh MccortDirector
Marty McgintyDirector
Mike PatrickDirector
Mike RolfesDirector
Nancy HoffmanDirector
Ralph StonerockDirector
Ron LynessDirector
Stan WojdylaDirector
Steve PitzerDirector
Robert DayDistrict Tre
Faith LevineGovernor
Tim CorneliusGovernor Ele
Dan LitzingerImm. Past Go
Revenue and Support

Revenue Composition

Contributions and Grants
$215,442
Program Service Revenue
$155,467
Investment Income
$9,821
Other Revenue
$1,738
All Other Contributions
$21,470
Change in Net Assets
$-5,528

Audited Revenue Reconciliation

Revenue per Audited Statements
$382,468
Revenue Not Reported on Form 990
$-5,684
Total Revenue per Audited Statements
$376,784
Total Revenue per Form 990
$382,468
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$268,420
Salaries, Compensation, and Employee Benefits$119,576
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$57,001--$57,001
Current Officers, Directors, Trustees, and Key Employees$9,271$37,085-$46,356
Other Salaries and Wages$9,256$37,024-$46,280
All Other Expenses$19,994$5,281-$25,275
Other Employee Benefits$3,643$14,570-$18,213
Other Expenses$13,302$70,400-$13,302
Occupancy$2,144$8,577-$10,721
Payroll Taxes$1,468$5,871-$7,339
Office Expenses$1,400$5,602-$7,002
Travel$1,138$4,551-$5,689
Fees for Services Accounting-$4,900-$4,900
Fees for Services Management$3,342--$3,342
Insurance$320$1,280-$1,600
Pension Plan Contributions$278$1,110-$1,388
Depreciation Depletion$69--$69
Total Functional Expenses$191,745$196,251$0$387,996

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$387,996
Total Expenses per Audited Statements$387,996
Total Expenses per Form 990$387,996
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$1,075
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
Lanton Lee
Title
District Secretary
Phone
6148485000
Signed
2020-01-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Faith Levine
Formed
1918
Legal Domicile
Oh
Voting Board Members
29
Independent Board Members
28
Employees
3
Volunteers
6,529

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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