Civic Intelligence

Kiwanis International Wi Upper MI District

990 • Fiscal year 2016 • EIN 39-0785207

Oct 01, 2015 to Sep 30, 2016 • Filed on Feb 13, 2017

571 Center StBerlin, WI 54923

(920) 361-9954

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.

2016 filings • 501(c)4 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

65th percentile

0.01x

Higher debt load relative to revenue than 65% of similar nonprofits.

2016 filings • 501(c)4 • <$500k nonprofits • Source year 2016

Net Margin

49th percentile

2.8%

Higher net margin than 49% of similar nonprofits.

2016 filings • 501(c)4 • <$500k nonprofits • Source year 2016

Top Officer Pay

97th percentile

$66,520

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 36.8% of source-year revenue.

2016 filings • 501(c)4 • <$500k nonprofits • Source year 2016

Asset Growth

58th percentile

4.6%

Faster asset growth than 58% of similar nonprofits.

2016 filings • 501(c)4 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

61st percentile

4.9%

Faster revenue growth than 61% of similar nonprofits.

2016 filings • 501(c)4 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$129,260

Up $5,736 (+4.6%) from 2015

Net Assets

Up

$126,674

Up $5,116 (+4.2%) from 2015

Liabilities

Up

$2,586

Up $620 (+32%) from 2015

Revenue

Up

$180,750

Up $8,398 (+4.9%) from 2015

Expenses

Up

$175,634

Up $7,274 (+4.3%) from 2015

Net Income

Up

$5,116

Up $1,124 (+28%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$300K$200K$100K$0-$100KAssets 2011: $106,804Liabilities 2011: $1,994Net Assets 2011: $104,8102011Assets 2012: $122,388Liabilities 2012: $6,068Net Assets 2012: $116,3202012Assets 2013: $124,615Liabilities 2013: $2,235Net Assets 2013: $122,3802013Assets 2014: $119,655Liabilities 2014: $2,089Net Assets 2014: $117,5662014Assets 2015: $123,524Liabilities 2015: $1,966Net Assets 2015: $121,5582015Assets 2016: $129,260Liabilities 2016: $2,586Net Assets 2016: $126,6742016Assets 2017: $142,907Liabilities 2017: $2,427Net Assets 2017: $140,4802017Assets 2018: $191,873Liabilities 2018: $2,377Net Assets 2018: $189,4962018Assets 2019: $239,267Liabilities 2019: $2,393Net Assets 2019: $236,8742019Assets 2020: $256,624Liabilities 2020: $2,345Net Assets 2020: $254,2792020Assets 2021: $262,507Liabilities 2021: $1,624Net Assets 2021: $260,8832021Assets 2022: $260,119Liabilities 2022: $6,230Net Assets 2022: $253,8892022Assets 2023: $271,808Liabilities 2023: -$93Net Assets 2023: $271,9012023Assets 2024: $291,882Liabilities 2024: $624Net Assets 2024: $291,2582024

Highlighted filing

2016

Assets$129,260
Liabilities$2,586
Net Assets$126,674

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2011: $178,685Expenses 2011: $167,339Net Income 2011: $11,3462011Expenses 2012: $186,5532012Revenue 2013: $176,976Expenses 2013: $170,916Net Income 2013: $6,0602013Revenue 2014: $165,921Expenses 2014: $170,735Net Income 2014: -$4,8142014Revenue 2015: $172,352Expenses 2015: $168,360Net Income 2015: $3,9922015Revenue 2016: $180,750Expenses 2016: $175,634Net Income 2016: $5,1162016Revenue 2017: $189,570Expenses 2017: $175,764Net Income 2017: $13,8062017Revenue 2018: $375,297Expenses 2018: $362,020Net Income 2018: $13,2772018Revenue 2019: $348,280Expenses 2019: $344,003Net Income 2019: $4,2772019Revenue 2020: $277,659Expenses 2020: $260,233Net Income 2020: $17,4262020Revenue 2021: $177,939Expenses 2021: $171,010Net Income 2021: $6,9292021Revenue 2022: $204,753Expenses 2022: $212,761Net Income 2022: -$8,0082022Revenue 2023: $270,582Expenses 2023: $249,620Net Income 2023: $20,9622023Revenue 2024: $278,702Expenses 2024: $260,399Net Income 2024: $18,3032024

Highlighted filing

2016

Revenue$180,750
Expenses$175,634
Net Income$5,116
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
Feb 13, 2017
Return Version
2015v3.0
Gross Receipts
$180,750
Mission and Program Overview

Mission

Provide support to kiwanis clubs in wisconsin and upper michigan

Provide support to kiwanis clubs in wisconsin and upper michigan.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$63,760$69,519▲ $5,759
Savings and Temporary Cash Investments$58,821$58,898▲ $77
Prepaid Expenses and Deferred Charges$126$511▲ $385
Land, Buildings, and Equipment, Net$817$332▼ $485
Total Assets$123,524$129,260▲ $5,736
Liabilities
Accounts Payable and Accrued Expenses$1,966$2,586▲ $620
Total Liabilities$1,966$2,586▲ $620
Net Assets / Fund Balance
Unrestricted Net Assets$121,558$126,674▲ $5,116
Total Net Assets Fund Balance$121,558$126,674▲ $5,116
Total Liabilities and Net Assets / Fund Balance$123,524$129,260▲ $5,736

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$193$3,492$3,685
Other Land Buildings$139$3,292$3,431
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mark FingerExecutive DirectorFT$62,220$4,300$66,520

Board Members and Trustees

NameTitle
Lyle PlagenzPast Governor Trustee
Jim BurmeisterGovernor
John CollinsGovernor-elect
Randy HendersonLt Governor-1
Melissa HistedLt Governor-10
Larry KoziolLt Governor-11
Jim BuskelLt Governor-2
Bruce HoehneLt Governor-3
Dennis AndreasenLt Governor-4
Lynn MesserLt Governor-6
John DayLt Governor-7
Roger KrogstadLt Governor-8
John RheinbergerLt Governor-9
Anna BruhnPast Governor
Revenue and Support

Revenue Composition

Contributions and Grants
$126,802
Program Service Revenue
$53,810
Investment Income
$138
Other Revenue
$0
Change in Net Assets
$5,116
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$102,502
Salaries, Compensation, and Employee Benefits$73,132
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-$62,220-$62,220
Conferences and Meetings$18,872$31,810-$50,682
Advertising$9,084--$9,084
Office Expenses-$6,038-$6,038
Occupancy-$5,400-$5,400
Payroll Taxes-$5,169-$5,169
Pension Plan Contributions-$4,300-$4,300
Fees for Services Accounting-$2,400-$2,400
Insurance-$1,808-$1,808
Other Expenses$1,771--$1,771
Travel-$1,548-$1,548
Other Employee Benefits-$1,443-$1,443
Depreciation Depletion-$485-$485
Total Functional Expenses$53,013$122,621$0$175,634
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 4

The delegates to the annual convention voted to revise the entity's by-laws effect in fiscal year 2016-2017, to bring them in-line with guidance provided by kiwanis international. The changes included elimination of many by-law provisions which became policies of the entity's board of trustees.

Form 990, Part VI, Section A, Line 6

District kiwanis club members elect the organization's board of directors and vote on bylaw changes.

Form 990, Part VI, Section A, Line 7A

The organization's members elect its governing body.

Form 990, Part VI, Section A, Line 7B

The organization's members may vote on certain governance decisions, such as bylaw changes, among others.

Form 990, Part VI, Section B, Line 11

The board is presented a copy of form 990 for review at its regular meeting.

Form 990, Part VI, Section B, Line 15

DETERMINED BY THE BOARD.

Form 990, Part VI, Section C, Line 18

The board is presented a copy of form 990 for review at its regular meeting.

Form 990, Part VI, Section C, Line 19

Financial statements, governing documents and written policies are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Kiwanis International Wi Upper
EIN
39-0785207
Phone
9203619954
Address
571 CENTER ST, BERLIN, WI 54923

Signing Officer

Name
Mark Finger
Title
Executive Director
Phone
9203619954
Signed
2017-02-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Finger
Formed
1918
Legal Domicile
Wi
Voting Board Members
14
Independent Board Members
14
Employees
1
Volunteers
0

Preparer

Firm
Ksf CPA Services LLC
Address
108 WATSON STREET, RIPON, WI 54971
Preparer
Kenneth S Folberg CPA
Phone
9207485128
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IRS990/ProgramServiceRevenueGrp/Desc1KEY LEADER PROGRAM
IRS990/ProgramServiceRevenueGrp/Desc2FOUNDATION ADMIN
IRS990/ProgramServiceRevenueGrp/Desc3MID WINTER CONF
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt022744
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt117998
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt29050
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt34018
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt022744
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt117998
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt29050
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt34018
IRS990/ProgSrvcAccomActy2Grp/Desc0DISTRICT CONFERENCES AND CONVENTIONS WHERE TRUSTEES COULD LEARN AND SHARE THEIR IDEAS AND INFORMATION WITH OTHER KIWANIS GROUPS AND MEMBERS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt018872
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt026762
IRS990/ProgSrvcAccomActy3Grp/Desc0ADMINISTRATION OF AFFILIATED YOUTH GROUPS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt023286
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt017998
IRS990/ProgSrvcAccomActyOtherGrp/Desc0AWARDS & PINS, INTERNATIONAL CONVENTION, FOUNDATION SUPPORT AND SPECIAL COMMITTEES.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt01771
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt09050
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0133409
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0139
IRS990/PYOtherExpensesAmt0104234
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt038804
IRS990/PYRevenuesLessExpensesAmt03992
IRS990/PYSalariesCompEmpBnftPaidAmt064126
IRS990/PYTotalExpensesAmt0168360
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0172352
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt05116
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt058821
IRS990/SavingsAndTempCashInvstGrp/EOYAmt058898
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/AgentTrusteeEtcInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0193
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03492
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt03685
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0139
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03292
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt03431
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0332
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE DELEGATES TO THE ANNUAL CONVENTION VOTED TO REVISE THE ENTITY'S BY-LAWS EFFECT IN FISCAL YEAR 2016-2017, TO BRING THEM IN-LINE WITH GUIDANCE PROVIDED BY KIWANIS INTERNATIONAL. THE CHANGES INCLUDED ELIMINATION OF MANY BY-LAW PROVISIONS WHICH BECAME POLICIES OF THE ENTITY'S BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DISTRICT KIWANIS CLUB MEMBERS ELECT THE ORGANIZATION'S BOARD OF DIRECTORS AND VOTE ON BYLAW CHANGES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S MEMBERS ELECT ITS GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S MEMBERS MAY VOTE ON CERTAIN GOVERNANCE DECISIONS, SUCH AS BYLAW CHANGES, AMONG OTHERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD IS PRESENTED A COPY OF FORM 990 FOR REVIEW AT ITS REGULAR MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DETERMINED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE BOARD IS PRESENTED A COPY OF FORM 990 FOR REVIEW AT ITS REGULAR MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND WRITTEN POLICIES ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0123524
IRS990/TotalAssetsEOYAmt0129260
IRS990/TotalAssetsGrp/BOYAmt0123524
IRS990/TotalAssetsGrp/EOYAmt0129260
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0126802
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0122621
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt053013
IRS990/TotalFunctionalExpensesGrp/TotalAmt0175634
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01966
IRS990/TotalLiabilitiesEOYAmt02586
IRS990/TotalLiabilitiesGrp/BOYAmt01966
IRS990/TotalLiabilitiesGrp/EOYAmt02586
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0121558
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0126674
IRS990/TotalOtherCompensationAmt04300
IRS990/TotalOtherProgSrvcExpenseAmt01771
IRS990/TotalOtherProgSrvcRevenueAmt09050
IRS990/TotalProgramServiceExpensesAmt053013
IRS990/TotalProgramServiceRevenueAmt053810
IRS990/TotalReportableCompFromOrgAmt062220
IRS990/TotalRevenueGrp/ExclusionAmt0138
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt053810
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0180750
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0123524
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0129260
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt01548
IRS990/TravelGrp/TotalAmt01548
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0121558
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0126674
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0571 CENTER ST
IRS990/USAddress/CityNm0BERLIN
IRS990/USAddress/StateAbbreviationCd0WI
IRS990/USAddress/ZIPCd054923
IRS990/VotingMembersGoverningBodyCnt014
IRS990/VotingMembersIndependentCnt014
IRS990/WebsiteAddressTxt0WIUMKIWANIS.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MARK FINGER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09203619954
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-02-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KIWANIS INTERNATIONAL WI UPPER
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0MI DISTRICT
ReturnHeader/Filer/BusinessNameControlTxt0KIWA
ReturnHeader/Filer/EIN0390785207
ReturnHeader/Filer/PhoneNum09203619954

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.92$0.01$2.91$2.79$2.60$0.18
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.72$0.00$2.72$2.71$2.50$0.21
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.60$0.06$2.54$2.05$2.13$0.08
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.63$0.02$2.61$1.78$1.71$0.07
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.57$0.02$2.54$2.78$2.60$0.17
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.39$0.02$2.37$3.48$3.44$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.92$0.02$1.89$3.75$3.62$0.13
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.43$0.02$1.40$1.90$1.76$0.14
2016Detailed filing. Detailed filing data is available for this year.$1.29$0.03$1.27$1.81$1.76$0.05
2015Detailed filing. Detailed filing data is available for this year.$1.24$0.02$1.22$1.72$1.68$0.04
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.20$0.02$1.18$1.66$1.71$0.05
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.25$0.02$1.22$1.77$1.71$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.22$0.06$1.16$1.87
2011Summary only. Only limited summary data is available for this year.$1.07$0.02$1.05$1.79$1.67$0.11