Civic Intelligence

Kiwanis International - Ohio District

990 • Fiscal year 2021 • EIN 34-4478933

Oct 01, 2020 to Sep 30, 2021 • Filed on Jan 31, 2022

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

67th percentile

0.02x

Higher debt load relative to assets than 67% of similar nonprofits.

2021 filings • 501(c)4 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

68th percentile

0.04x

Higher debt load relative to revenue than 68% of similar nonprofits.

2021 filings • 501(c)4 • <$500k nonprofits • Source year 2021

Net Margin

39th percentile

0.9%

Higher net margin than 39% of similar nonprofits.

2021 filings • 501(c)4 • <$500k nonprofits • Source year 2021

Top Officer Pay

96th percentile

$47,639

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 17.8% of source-year revenue.

2021 filings • 501(c)4 • <$500k nonprofits • Source year 2021

Asset Growth

63rd percentile

11%

Faster asset growth than 63% of similar nonprofits.

2021 filings • 501(c)4 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

51st percentile

-0.9%

Faster revenue growth than 51% of similar nonprofits.

2021 filings • 501(c)4 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$376,720

Up $37,096 (+11%) from 2020

Net Assets

Up

$367,355

Up $45,250 (+14%) from 2020

Liabilities

Down

$9,365

Down $8,154 (-47%) from 2020

Revenue

Down

$267,203

Down $2,437 (-0.9%) from 2020

Expenses

Down

$264,806

Down $11,089 (-4.0%) from 2020

Net Income

Up

$2,397

Up $8,652 (+138%) from 2020

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

2021

Assets$376,720
Liabilities$9,365
Net Assets$367,355

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

2021

Revenue$267,203
Expenses$264,806
Net Income$2,397
Jump To
Filing Snapshot
Filing Period
Oct 1, 2020 to Sep 30, 2021
Signed
Jan 31, 2022
Return Version
2020v4.0
Gross Receipts
$267,203
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$227,197$279,237▲ $52,040
Savings and Temporary Cash Investments$54,102$37,021▼ $17,081
Cash and Non-Interest-Bearing Accounts$46,112$29,266▼ $16,846
Prepaid Expenses and Deferred Charges$4,916$5,621▲ $705
Inventories for Sale or Use$1,781$1,005▼ $776
Accounts Receivable$5,516$160▼ $5,356
Total Assets$339,624$376,720▲ $37,096
Other Assets Total-$24,410-
Liabilities
Deferred Revenue$5,960$4,946▼ $1,014
Accounts Payable and Accrued Expenses$10,484$3,944▼ $6,540
Other Liabilities$1,075$475▼ $600
Total Liabilities$17,519$9,365▼ $8,154
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$322,105$367,355▲ $45,250
Total Net Assets Fund Balance$322,105$367,355▲ $45,250
Total Liabilities and Net Assets / Fund Balance$339,624$376,720▲ $37,096

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$24,410--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Carolyn AultDistrict SecFT$46,280$1,359$47,639

Board Members and Trustees

NameTitle
Brian ShafferDirector
Bridget TetakDirector
Celeste BrlasDirector
Chad GardnerDirector
Christopher BlockDirector
Christopher WalterDirector
Craig SmithDirector
Dave JenningsDirector
David WhitemanDirector
Gregory BoslDirector
James BennettDirector
James KaufmanDirector
James MinterDirector
James SkidmoreDirector
Jeanette CarpenterDirector
Jeffery EbleDirector
Jennifer WeinbergDirector
John HilbornDirector
Joyce ChanDirector
Kelly FaasDirector
Ken HumphreyDirector
Ken WhiteDirector
Linda BrinkerhoffDirector
Mark HaakeDirector
Micheal IafratoDirector
Rich UlmesDirector
Richard BrolotteDirector
Rita CorbinDirector
Robert DayDirector
Stephanie SigristDirector
Susan DenningDirector
Terry MazzoneDirector
Tim CorneliusDirector
William FlintaDirector
William PeesDirector
-District Tre
Jennifer LewisGovernor
Robin StoneGovernor Ele
Kris CorrellImm. Past Go
Revenue and Support

Revenue Composition

Contributions and Grants
$167,602
Program Service Revenue
$56,117
Investment Income
$11,754
Other Revenue
$31,730
All Other Contributions
$100
Change in Net Assets
$2,397

Audited Revenue Reconciliation

Revenue per Audited Statements
$267,203
Total Revenue per Audited Statements
$267,203
Total Revenue per Form 990
$267,203
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$128,407
Salaries, Compensation, and Employee Benefits$120,399
Grants and Similar Amounts Paid$16,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$9,528$38,111-$47,639
Other Salaries and Wages$9,001$36,005-$45,006
Conferences and Meetings$26,846--$26,846
Other Employee Benefits$3,955$15,818-$19,773
Grants to Domestic Orgs$16,000--$16,000
Occupancy$2,193$8,772-$10,965
All Other Expenses$9,191$743-$9,934
Payroll Taxes$1,320$5,281-$6,601
Other Expenses$5,991$5,362-$5,991
Office Expenses$1,097$4,389-$5,486
Fees for Services Accounting-$5,366-$5,366
Travel$987$3,950-$4,937
Fees for Services Management$4,025--$4,025
Insurance$320$1,280-$1,600
Pension Plan Contributions$276$1,104-$1,380
Total Functional Expenses$138,625$126,181$0$264,806

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$264,806
Total Expenses per Audited Statements$264,806
Total Expenses per Form 990$264,806
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Ohio District Kiwanis FoundationCircleville, OH-Fund Operations$16,000
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$475
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
941 CHATHAM LANE SUITE 326, COLUMBUS, OH 43221

Signing Officer

Name
Lanton L Lee
Title
District Secretary
Phone
6148485000
Signed
2022-01-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Kaufman
Formed
1918
Legal Domicile
Oh
Voting Board Members
40
Independent Board Members
39
Employees
2
Volunteers
5,808

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

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IRS990/Form990PartVIISectionAGrp/PersonNm31CRAIG SMITH
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IRS990/Form990PartVIISectionAGrp/TitleTxt0DISTRICT SEC
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11IMM. PAST GO
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
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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
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24GOVERNOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt26DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt27DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt28DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt29DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt30DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt31DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt32GOVERNOR ELE
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IRS990/Form990PartVIISectionAGrp/TitleTxt34DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt35DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt36DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt37DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt38DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt39DISTRICT TRE
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IRS990/LocalChaptersInd0true
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