Civic Intelligence

Kiwanis International - Ohio District

990 • Fiscal year 2022 • EIN 34-4478933

Oct 01, 2021 to Sep 30, 2022 • Filed on Feb 07, 2023

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

83rd percentile

0.19x

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

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

Liabilities / Revenue

83rd percentile

0.23x

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

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

Net Margin

61st percentile

11%

Higher net margin than 61% of similar nonprofits.

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

Top Officer Pay

96th percentile

$46,921

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 13.7% of source-year revenue.

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

Asset Growth

69th percentile

11%

Faster asset growth than 69% of similar nonprofits.

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

Revenue Growth

65th percentile

28%

Faster revenue growth than 65% of similar nonprofits.

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

Assets

Up

$418,836

Up $42,116 (+11%) from 2021

Net Assets

Down

$338,702

Down $28,653 (-7.8%) from 2021

Liabilities

Up

$80,134

Up $70,769 (+756%) from 2021

Revenue

Up

$341,642

Up $74,439 (+28%) from 2021

Expenses

Up

$302,912

Up $38,106 (+14%) from 2021

Net Income

Up

$38,730

Up $36,333 (+1516%) from 2021

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

2022

Assets$418,836
Liabilities$80,134
Net Assets$338,702

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

2022

Revenue$341,642
Expenses$302,912
Net Income$38,730
Jump To
Filing Snapshot
Filing Period
Oct 1, 2021 to Sep 30, 2022
Signed
Feb 7, 2023
Return Version
2021v4.0
Gross Receipts
$341,642
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$279,237$187,337▼ $91,900
Cash and Non-Interest-Bearing Accounts$29,266$156,643▲ $127,377
Savings and Temporary Cash Investments$37,021--
Prepaid Expenses and Deferred Charges$5,621$3,282▼ $2,339
Inventories for Sale or Use$1,005$580▼ $425
Accounts Receivable$160$50▼ $110
Total Assets$376,720$418,836▲ $42,116
Other Assets Total$24,410$70,944▲ $46,534
Liabilities
Other Liabilities$475$73,730▲ $73,255
Deferred Revenue$4,946$4,400▼ $546
Accounts Payable and Accrued Expenses$3,944$2,004▼ $1,940
Total Liabilities$9,365$80,134▲ $70,769
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$367,355$338,702▼ $28,653
Total Net Assets Fund Balance$367,355$338,702▼ $28,653
Total Liabilities and Net Assets / Fund Balance$376,720$418,836▲ $42,116

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$70,944--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Carolyn AultDistrict SecFT$46,280$641$46,921

Board Members and Trustees

NameTitle
-Director
Anne CorneliusDirector
Bob DayDirector
Cliff WiltshireDirector
Craig SmithDirector
Daniel StoberDirector
Donn CraigDirector
Edith SchillaDirector
Gary StunmpfDirector
Jamie KaufmanDirector
Jason MillerDirector
Jeanette CarpenterDirector
John CoffieldDirector
Judy RaubDirector
Larry HudsonDirector
Manoj SharmaDirector
Mark GarlandDirector
Paulette EdingtonDirector
Robert MoonDirector
Ronald HyreDirector
Sam SlaterDirector
Stan WojdylaDirector
Tom StahlheberGovernor
Mike MetzgerGovernor Ele
David KuhnImm. Past Go
Rita CorbinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$187,297
Program Service Revenue
$106,138
Investment Income
$17,866
Other Revenue
$30,341
All Other Contributions
$18,050
Change in Net Assets
$38,730

Audited Revenue Reconciliation

Revenue per Audited Statements
$341,642
Total Revenue per Audited Statements
$341,642
Total Revenue per Form 990
$341,642
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$161,155
Salaries, Compensation, and Employee Benefits$106,760
Grants and Similar Amounts Paid$34,997
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$9,256$37,024-$46,280
Current Officers, Directors, Trustees, and Key Employees$8,578$34,313-$42,891
Grants to Domestic Orgs$34,997--$34,997
Conferences and Meetings$32,713--$32,713
All Other Expenses$16,859$1,211-$18,070
Occupancy$2,648$10,591-$13,239
Other Expenses$2,333$9,112-$11,445
Fees for Services Accounting-$9,933-$9,933
Other Employee Benefits$1,949$7,797-$9,746
Payroll Taxes$1,441$5,762-$7,203
Travel$1,033$4,131-$5,164
Office Expenses$970$3,881-$4,851
Fees for Services Management$4,721--$4,721
Insurance$360$1,440-$1,800
Pension Plan Contributions$128$512-$640
Total Functional Expenses$177,205$125,707$0$302,912

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$302,912
Total Expenses per Audited Statements$302,912
Total Expenses per Form 990$302,912
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Ohio District Kiwanis FoundationCircleville, OH-Fund Operations$34,997
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
Lease Liability$71,624
Due to Kiwanis Foundation$2,106
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
Jim Janosik
Title
District Secretary
Phone
6148485000
Signed
2023-02-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Craig Smith
Formed
1918
Legal Domicile
Oh
Voting Board Members
27
Independent Board Members
26
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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