Civic Intelligence

Michigan District of Kiwanis International

EIN 38-0720601 • 501(c)4 • Mason, MI

Profile

To promote participant in the district and the achievement of the international organization's goals.

P O Box 231Mason, MI 48854

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

64th percentile

0.01x

Higher debt load relative to assets than 64% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

67th percentile

0.01x

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

501(c)4 • <$500k nonprofits • Source year 2024

Net Margin

39th percentile

-3.0%

Higher net margin than 39% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Top Officer Pay

97th percentile

$54,000

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 21.4% of source-year revenue.

501(c)4 • <$500k nonprofits • Source year 2024

Asset Growth

64th percentile

4.3%

Faster asset growth than 64% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

48th percentile

-2.6%

Faster revenue growth than 48% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$400,899

Up $16,569 (+4.3%) from 2023

Liabilities

Down

$2,695

Down $328 (-11%) from 2023

Net Assets

Up

$398,204

Up $16,897 (+4.4%) from 2023

Revenue

Down

$252,119

Down $6,773 (-2.6%) from 2023

Expenses

Down

$259,774

Down $4,253 (-1.6%) from 2023

Net Income

Down

-$7,655

Down $2,520 (-49%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2010: $391,546Liabilities 2010: $4,919Net Assets 2010: $386,6272010Assets 2011: $391,471Liabilities 2011: $5,094Net Assets 2011: $386,3772011Assets 2012: $353,307Liabilities 2012: $3,693Net Assets 2012: $349,6142012Assets 2013: $330,129Liabilities 2013: $6,697Net Assets 2013: $323,4322013Assets 2014: $309,199Liabilities 2014: $2,290Net Assets 2014: $306,9092014Assets 2015: $296,459Liabilities 2015: $3,730Net Assets 2015: $292,7292015Assets 2016: $301,943Liabilities 2016: $3,135Net Assets 2016: $298,8082016Assets 2017: $355,609Liabilities 2017: $43,974Net Assets 2017: $311,6352017Assets 2018: $328,408Liabilities 2018: $7,509Net Assets 2018: $320,8992018Assets 2019: $330,647Liabilities 2019: $2,457Net Assets 2019: $328,1902019Assets 2020: $402,108Liabilities 2020: $2,714Net Assets 2020: $399,3942020Assets 2021: $417,129Liabilities 2021: $2,980Net Assets 2021: $414,1492021Assets 2022: $380,318Liabilities 2022: $5,728Net Assets 2022: $374,5902022Assets 2023: $384,330Liabilities 2023: $3,023Net Assets 2023: $381,3072023Assets 2024: $400,899Liabilities 2024: $2,695Net Assets 2024: $398,2042024

Highlighted filing

2024

Assets$400,899
Liabilities$2,695
Net Assets$398,204

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$300K$200K$100K$0-$100KExpenses 2010: $322,1292010Expenses 2011: $303,2812011Expenses 2012: $331,9582012Revenue 2013: $283,674Expenses 2013: $309,856Net Income 2013: -$26,1822013Revenue 2014: $275,995Expenses 2014: $292,518Net Income 2014: -$16,5232014Revenue 2015: $288,696Expenses 2015: $302,876Net Income 2015: -$14,1802015Revenue 2016: $275,258Expenses 2016: $269,179Net Income 2016: $6,0792016Revenue 2017: $297,677Expenses 2017: $284,850Net Income 2017: $12,8272017Revenue 2018: $302,338Expenses 2018: $293,074Net Income 2018: $9,2642018Revenue 2019: $331,473Expenses 2019: $324,182Net Income 2019: $7,2912019Revenue 2020: $250,981Expenses 2020: $179,777Net Income 2020: $71,2042020Revenue 2021: $242,834Expenses 2021: $231,551Net Income 2021: $11,2832021Revenue 2022: $247,675Expenses 2022: $262,896Net Income 2022: -$15,2212022Revenue 2023: $258,892Expenses 2023: $264,027Net Income 2023: -$5,1352023Revenue 2024: $252,119Expenses 2024: $259,774Net Income 2024: -$7,6552024

Highlighted filing

2024

Revenue$252,119
Expenses$259,774
Net Income-$7,655

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.01$0.03$3.98$2.52$2.60$0.08
2023Detailed filing. Detailed filing data is available for this year.$3.84$0.03$3.81$2.59$2.64$0.05
2022Detailed filing. Detailed filing data is available for this year.$3.80$0.06$3.75$2.48$2.63$0.15
2021Detailed filing. Detailed filing data is available for this year.$4.17$0.03$4.14$2.43$2.32$0.11
2020Detailed filing. Detailed filing data is available for this year.$4.02$0.03$3.99$2.51$1.80$0.71
2019Detailed filing. Detailed filing data is available for this year.$3.31$0.02$3.28$3.31$3.24$0.07
2018Detailed filing. Detailed filing data is available for this year.$3.28$0.08$3.21$3.02$2.93$0.09
2017Detailed filing. Detailed filing data is available for this year.$3.56$0.44$3.12$2.98$2.85$0.13
2016Detailed filing. Detailed filing data is available for this year.$3.02$0.03$2.99$2.75$2.69$0.06
2015Detailed filing. Detailed filing data is available for this year.$2.96$0.04$2.93$2.89$3.03$0.14
2014Detailed filing. Detailed filing data is available for this year.$3.09$0.02$3.07$2.76$2.93$0.17
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.30$0.07$3.23$2.84$3.10$0.26
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.53$0.04$3.50$3.32
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.91$0.05$3.86$3.03
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.92$0.05$3.87$3.22
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Feb 19, 2025
Return Version
2023v6.0
Gross Receipts
$269,593
Mission and Program Overview

Mission

To promote participant in the

To promote participant in the district and the achievement of the international organizations goals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$138,866$202,341▲ $63,475
Land, Buildings, and Equipment, Net$190,390$184,640▼ $5,750
Savings and Temporary Cash Investments$55,074$13,418▼ $41,656
Accounts Receivable-$500-
Prepaid Expenses and Deferred Charges$0--
Total Assets$384,330$400,899▲ $16,569
Liabilities
Accounts Payable and Accrued Expenses$3,023$2,695▼ $328
Total Liabilities$3,023$2,695▼ $328
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$183,291$211,539▲ $28,248
Net Assets With Donor Restrictions$198,016$186,665▼ $11,351
Total Net Assets Fund Balance$381,307$398,204▲ $16,897
Total Liabilities and Net Assets / Fund Balance$384,330$400,899▲ $16,569

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$143,751$148,730-
Land$40,889--
Equipment$0$40,459-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Greg SmithExecutive DirectorFT$54,000$54,000

Board Members and Trustees

NameTitle
Stan NelsonGovernor
Cynthia GreeningGovernor-elect
Revenue and Support

Revenue Composition

Contributions and Grants
$137,151
Program Service Revenue
$0
Investment Income
$2,432
Other Revenue
$112,536
All Other Contributions
$2,866
Change in Net Assets
$-7,655

Audited Revenue Reconciliation

Revenue per Audited Statements
$252,119
Revenue Not Reported on Form 990
$42,026
Total Revenue per Audited Statements
$294,145
Total Revenue per Form 990
$252,119
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$185,526
Salaries, Compensation, and Employee Benefits$74,248
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$0$50,353$0$50,353
Office Expenses$9,600$18,805$0$28,405
Other Salaries and Wages$0$19,134$0$19,134
Occupancy$0$17,964$0$17,964
Travel$0$16,001$0$16,001
Conferences and Meetings$8,314$0$0$8,314
Depreciation Depletion$0$5,750$0$5,750
Fees for Services Accounting$0$5,050$0$5,050
Other Employee Benefits$0$4,761$0$4,761
All Other Expenses$4,563$0$0$4,563
Other Expenses$2,241$0$0$2,241
Total Functional Expenses$121,956$137,818$0$259,774

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$277,248
Expenses per Audited Statements$259,774
Total Expenses per Form 990$259,774
Expenses Not Reported on Form 990$17,474
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$32,014
Fundraising Direct Expenses$17,474
Professional Fundraising Fees$0
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
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
Yes
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
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Michigan District of Kiwanis International
EIN
38-0720601
Phone
5176763837
Address
P O BOX 231, MASON, MI 48854

Signing Officer

Name
Ben Probert
Title
Executive Director
Phone
5176763837
Signed
2025-02-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ben Probert
Formed
1931
Legal Domicile
Mi
Voting Board Members
22
Independent Board Members
22
Employees
2
Volunteers
0

Preparer

Firm
Walter Boesky & Associates Pc
Address
17320 WEST 12 MILE ROAD STE 200, SOUTHFIELD, MI 48076
Preparer
Paul Walter CPA
Phone
2485594750
Supplemental Narrative

Additional Explanations

Pt VI, Line 12C

AD HOC SELF MONITORING

Pt VI, Line 11B

The officers are provided the 990 for review and approval prior to filing

Pt VI, Line 19

All related documents are available upon request

Form 990, Part III, Line 4D

Other district sponsored programs 22546. 0. 5548.

Financial Statement Notes

Pt XI, Line 2D

Direct fundrasing expense

Pt XII, Line 2D

Direct fundrasing expense

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IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt00
IRS990/ProgSrvcAccomActyOtherGrp/Desc0OTHER DISTRICT SPONSORED PROGRAMS
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt022546
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt00
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt05548
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0144097
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt04303
IRS990/PYOtherExpensesAmt0185745
IRS990/PYOtherRevenueAmt0110492
IRS990/PYRevenuesLessExpensesAmt0-5135
IRS990/PYSalariesCompEmpBnftPaidAmt078282
IRS990/PYTotalExpensesAmt0264027
IRS990/PYTotalRevenueAmt0258892
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-7655
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt043030
IRS990/SavingsAndTempCashInvstGrp/BOYAmt055074
IRS990/SavingsAndTempCashInvstGrp/EOYAmt013418
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0143751
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0148730
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0292481
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt040459
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt040459
IRS990ScheduleD/ExpensesNotReportedAmt017474
IRS990ScheduleD/ExpensesSubtotalAmt0259774
IRS990ScheduleD/LandGrp/BookValueAmt040889
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt040889
IRS990ScheduleD/NetUnrealizedGainsInvstAmt024552
IRS990ScheduleD/OtherExpensesIncludedAmt017474
IRS990ScheduleD/OtherRevenueAmt017474
IRS990ScheduleD/RevenueNotReportedAmt042026
IRS990ScheduleD/RevenueSubtotalAmt0252119
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0DIRECT FUNDRASING EXPENSE
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1DIRECT FUNDRASING EXPENSE
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt XI, Line 2d
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt XII, Line 2d
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0184640
IRS990ScheduleD/TotalExpensesPerForm990Amt0259774
IRS990ScheduleD/TotalRevenuePerForm990Amt0252119
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0294145
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0277248
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AD HOC SELF MONITORING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE OFFICERS ARE PROVIDED THE 990 FOR REVIEW AND APPROVAL PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL RELATED DOCUMENTS ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OTHER DISTRICT SPONSORED PROGRAMS 22546. 0. 5548.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part III, Line 4d
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0384330
IRS990/TotalAssetsEOYAmt0400899
IRS990/TotalAssetsGrp/BOYAmt0384330
IRS990/TotalAssetsGrp/EOYAmt0400899
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0137151
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0137818
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0121956
IRS990/TotalFunctionalExpensesGrp/TotalAmt0259774
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03023
IRS990/TotalLiabilitiesEOYAmt02695
IRS990/TotalLiabilitiesGrp/BOYAmt03023
IRS990/TotalLiabilitiesGrp/EOYAmt02695
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0381307
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0398204
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt022546
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt05548
IRS990/TotalProgramServiceExpensesAmt0121956
IRS990/TotalReportableCompFromOrgAmt054000
IRS990/TotalRevenueGrp/ExclusionAmt0114968
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0252119
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0384330
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0400899
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt016001
IRS990/TravelGrp/ProgramServicesAmt00
IRS990/TravelGrp/TotalAmt016001
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0P O BOX 231
IRS990/USAddress/CityNm0MASON
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048854
IRS990/VotingMembersGoverningBodyCnt022
IRS990/VotingMembersIndependentCnt022
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BEN PROBERT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05176763837
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-02-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MICHIGAN DISTRICT OF KIWANIS INTERNATIONAL
ReturnHeader/Filer/BusinessNameControlTxt0MICH
ReturnHeader/Filer/EIN0380720601
ReturnHeader/Filer/PhoneNum05176763837
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 231
ReturnHeader/Filer/USAddress/CityNm0MASON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048854
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0383629743
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WALTER BOESKY & ASSOCIATES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt017320 WEST 12 MILE ROAD STE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SOUTHFIELD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048076
ReturnHeader/PreparerPersonGrp/PhoneNum02485594750
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PAUL WALTER CPA
ReturnHeader/ReturnTs02025-05-28T10:28:53-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-10-01
ReturnHeader/TaxPeriodEndDt02024-09-30
ReturnHeader/TaxYr02023

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