Civic Intelligence

Kiya Koda Humane Society

EIN 51-0189210 • 501(c)3 • Indianola, IA

Profile

Operate an animal shelter

1206 N Jefferson WayIndianola, IA 50125

n/A

Siviq Scores

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

Liabilities / Assets

84th percentile

0.41x

Higher debt load relative to assets than 84% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

87th percentile

0.52x

Higher debt load relative to revenue than 87% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

82nd percentile

32%

Higher net margin than 82% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

97th percentile

193%

Faster asset growth than 97% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

90th percentile

86%

Faster revenue growth than 90% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Down

$871,881

Down $47,597 (-5.2%) from 2023

Liabilities

Down

$126,027

Down $253,838 (-67%) from 2023

Net Assets

Up

$745,854

Up $206,241 (+38%) from 2023

Revenue

Down

$714,978

Down $15,612 (-2.1%) from 2023

Expenses

Up

$508,737

Up $14,518 (+2.9%) from 2023

Net Income

Down

$206,241

Down $30,130 (-13%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $165,371Liabilities 2011: $2,347Net Assets 2011: $163,0242011Assets 2012: $158,625Liabilities 2012: $2,442Net Assets 2012: $156,1832012Assets 2013: $137,701Liabilities 2013: $2,8572013Assets 2014: $110,406Liabilities 2014: $2,9762014Assets 2015: $195,585Liabilities 2015: $3,232Net Assets 2015: $192,3532015Assets 2016: $140,494Liabilities 2016: $4,174Net Assets 2016: $136,3202016Assets 2017: $100,068Liabilities 2017: $3,2362017Assets 2018: $101,512Liabilities 2018: $3,764Net Assets 2018: $97,7482018Assets 2019: $146,259Liabilities 2019: $4,196Net Assets 2019: $142,0632019Assets 2020: $184,646Liabilities 2020: $5,193Net Assets 2020: $179,4532020Assets 2021: $331,974Liabilities 2021: $9,578Net Assets 2021: $322,3962021Assets 2022: $314,334Liabilities 2022: $11,092Net Assets 2022: $303,2422022Assets 2023: $919,478Liabilities 2023: $379,865Net Assets 2023: $539,6132023Assets 2024: $871,881Liabilities 2024: $126,027Net Assets 2024: $745,8542024

Highlighted filing

2024

Assets$871,881
Liabilities$126,027
Net Assets$745,854

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $302,226Expenses 2011: $182,217Net Income 2011: $120,0092011Revenue 2012: $188,531Expenses 2012: $195,372Net Income 2012: -$6,8412012Revenue 2013: $191,742Expenses 2013: $213,081Net Income 2013: -$21,3392013Revenue 2014: $194,803Expenses 2014: $222,217Net Income 2014: -$27,4142014Revenue 2015: $336,716Expenses 2015: $251,793Net Income 2015: $84,9232015Revenue 2016: $219,567Expenses 2016: $275,600Net Income 2016: -$56,0332016Revenue 2017: $194,692Expenses 2017: $234,180Net Income 2017: -$39,4882017Revenue 2018: $235,979Expenses 2018: $235,063Net Income 2018: $9162018Revenue 2019: $349,151Expenses 2019: $304,836Net Income 2019: $44,3152019Revenue 2020: $329,742Expenses 2020: $292,352Net Income 2020: $37,3902020Revenue 2021: $489,102Expenses 2021: $346,159Net Income 2021: $142,9432021Revenue 2022: $392,410Expenses 2022: $411,564Net Income 2022: -$19,1542022Revenue 2023: $730,590Expenses 2023: $494,219Net Income 2023: $236,3712023Revenue 2024: $714,978Expenses 2024: $508,737Net Income 2024: $206,2412024

Highlighted filing

2024

Revenue$714,978
Expenses$508,737
Net Income$206,241

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$8.72$1.26$7.46$7.15$5.09$2.06
2023Detailed filing. Detailed filing data is available for this year.$9.19$3.80$5.40$7.31$4.94$2.36
2022Detailed filing. Detailed filing data is available for this year.$3.14$0.11$3.03$3.92$4.12$0.19
2021Detailed filing. Detailed filing data is available for this year.$3.32$0.10$3.22$4.89$3.46$1.43
2020Detailed filing. Detailed filing data is available for this year.$1.85$0.05$1.79$3.30$2.92$0.37
2019Detailed filing. Detailed filing data is available for this year.$1.46$0.04$1.42$3.49$3.05$0.44
2018Summary only. Only limited summary data is available for this year.$1.02$0.04$0.98$2.36$2.35$0.01
2017Summary only. Only limited summary data is available for this year.$1.00$0.03$1.95$2.34$0.39
2016Summary only. Only limited summary data is available for this year.$1.40$0.04$1.36$2.20$2.76$0.56
2015Summary only. Only limited summary data is available for this year.$1.96$0.03$1.92$3.37$2.52$0.85
2014Summary only. Only limited summary data is available for this year.$1.10$0.03$1.95$2.22$0.27
2013Summary only. Only limited summary data is available for this year.$1.38$0.03$1.92$2.13$0.21
2012Summary only. Only limited summary data is available for this year.$1.59$0.02$1.56$1.89$1.95$0.07
2011Summary only. Only limited summary data is available for this year.$1.65$0.02$1.63$3.02$1.82$1.20
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 7, 2025
Return Version
2024v5.1
Gross Receipts
$715,746
Mission and Program Overview

Mission

Operate an animal shelter

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$493,522$439,692▼ $53,830
Land, Buildings, and Equipment, Net$415,847$411,624▼ $4,223
Cash and Non-Interest-Bearing Accounts$9,283$20,170▲ $10,887
Intangible Assets$826$395▼ $431
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$919,478$871,881▼ $47,597
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$373,000$123,000▼ $250,000
Accounts Payable and Accrued Expenses$6,865$3,027▼ $3,838
Total Liabilities$379,865$126,027▼ $253,838
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$539,613$745,854▲ $206,241
Total Net Assets Fund Balance$539,613$745,854▲ $206,241
Total Liabilities and Net Assets / Fund Balance$919,478$871,881▼ $47,597

Asset Categories

AssetBook ValueDepreciationBasis
Land$393,250-$393,250
Buildings$17,320$175,981$193,301
Equipment$1,054$147,322$148,376
Leasehold Improvements-$3,197$3,197
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Nathan RaskoPresidentPT$16,262$16,262

Board Members and Trustees

NameTitle
Amy BishopDirector
Brian BrennanDirector
Kami HaynesDirector
Kathy BellSecretary
Deb ElginTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$614,694
Program Service Revenue
$74,484
Investment Income
$21,351
Other Revenue
$4,449
All Other Contributions
$448,469
Change in Net Assets
$206,241
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$337,517
Other Expenses$171,220
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$274,774$18,689-$293,463
Fees for Services Other$65,881--$65,881
Payroll Taxes$25,855$1,937-$27,792
Interest-$18,680-$18,680
Occupancy$16,579--$16,579
Insurance$16,394--$16,394
Current Officers, Directors, Trustees, and Key Employees$12,197$4,065-$16,262
All Other Expenses$8,441$135-$8,576
Depreciation Depletion$4,654--$4,654
Fees for Services Accounting-$2,955-$2,955
Office Expenses-$2,731-$2,731
Other Expenses$2,670--$2,670
Travel$1,310--$1,310
Advertising-$556-$556
Total Functional Expenses$458,989$49,748$0$508,737
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$5,217
Fundraising Direct Expenses$768
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Officers review return prior to filing

Form 990, Part VI, Section C, Line 19

Appropriate documents are available upon request

Filing and Contact Details

Filer

Filer Name
Kiya Koda Humane Society
EIN
51-0189210
Phone
5159617080
Address
1206 N JEFFERSON WAY, INDIANOLA, IA 50125

Signing Officer

Name
Deb Elgin
Title
Treasurer
Signed
2025-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nathan Rasko
Formed
1973
Legal Domicile
Ia
Voting Board Members
6
Independent Board Members
6
Employees
31

Preparer

Firm
Shull Schrum Mcclaflin & Co Inc
Address
1111 N Jefferson, Indianola, IA 50125
Preparer
Aaron Frazier
Phone
5159612571
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0NATHAN RASKO
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0BOARDING
IRS990/ProgramServiceRevenueGrp/Desc1CLAIMED
IRS990/ProgramServiceRevenueGrp/Desc2PLACEMENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt07586
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt147862
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt019036
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt17586
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt247862
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt019036
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0646417
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt09248
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0165557
IRS990/PYProgramServiceRevenueAmt074925
IRS990/PYRevenuesLessExpensesAmt0236371
IRS990/PYSalariesCompEmpBnftPaidAmt0328662
IRS990/PYTotalExpensesAmt0494219
IRS990/PYTotalRevenueAmt0730590
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0206241
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt074484
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0493522
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0439692
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0614694
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0646417
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0314834
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0420777
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0236042
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02232764
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt021351
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt09248
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01721
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0617
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01372
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt034309
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt055448
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt055546
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt055975
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt048797
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt044271
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0260037
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt021351
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt09248
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01721
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0617
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01372
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt034309
IRS990ScheduleA/InvestmentIncomeCYPct00.01310
IRS990ScheduleA/InvestmentIncomePYPct00.00630
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearAmt019036
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus1YearAmt019379
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus2YearsAmt019880
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus3YearsAmt018911
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus4YearsAmt010565
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt087771
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt04449
IRS990ScheduleA/OtherIncome509Grp/TotalAmt04449
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.95170
IRS990ScheduleA/PublicSupportPY509Pct00.95060
IRS990ScheduleA/PublicSupportTotal509Amt02492801
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0670142
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0701963
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0370809
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0469574
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0280313
IRS990ScheduleA/Total509Grp/TotalAmt02492801
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0714978
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0730590
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0392410
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0489102
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0292250
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02619330
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt017320
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0175981
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0193301
IRS990ScheduleD/EquipmentGrp/BookValueAmt01054
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0147322
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0148376
IRS990ScheduleD/LandGrp/BookValueAmt0393250
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0393250
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt03197
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt03197
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0411624
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OFFICERS REVIEW RETURN PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1APPROPRIATE DOCUMENTS ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0919478
IRS990/TotalAssetsEOYAmt0871881
IRS990/TotalAssetsGrp/BOYAmt0919478
IRS990/TotalAssetsGrp/EOYAmt0871881
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0614694
IRS990/TotalEmployeeCnt031
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt049748
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0458989
IRS990/TotalFunctionalExpensesGrp/TotalAmt0508737
IRS990/TotalGrossUBIAmt019036
IRS990/TotalLiabilitiesBOYAmt0379865
IRS990/TotalLiabilitiesEOYAmt0126027
IRS990/TotalLiabilitiesGrp/BOYAmt0379865
IRS990/TotalLiabilitiesGrp/EOYAmt0126027
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0539613
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0745854
IRS990/TotalProgramServiceExpensesAmt0458989

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