Civic Intelligence

Kiwanis Cal-Nev-Ha Foundation

990 • Fiscal year 2016 • EIN 94-1623498

Oct 01, 2015 to Sep 30, 2016 • Filed on May 04, 2017

8360 Red Oak Street Suite 201Rancho Cucamonga, CA 91730

(909) 989-1500

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

75th percentile

0.42x

Higher debt load relative to assets than 75% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

92nd percentile

2.91x

Higher debt load relative to revenue than 92% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

50th percentile

2.0%

Higher net margin than 50% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

56th percentile

$75,462

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 10.7% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

43rd percentile

-0.4%

Faster asset growth than 43% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

84th percentile

32%

Faster revenue growth than 84% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$4,950,351

Down $19,603 (-0.4%) from 2015

Net Assets

Up

$2,894,201

Up $154,949 (+5.7%) from 2015

Liabilities

Down

$2,056,150

Down $174,552 (-7.8%) from 2015

Revenue

Up

$705,873

Up $170,906 (+32%) from 2015

Expenses

Down

$691,968

Down $13,618 (-1.9%) from 2015

Net Income

Up

$13,905

Up $184,524 (+108%) from 2015

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $5,619,212Liabilities 2010: $2,844,093Net Assets 2010: $2,775,1192010Assets 2011: $5,460,929Liabilities 2011: $2,619,968Net Assets 2011: $2,840,9612011Assets 2012: $5,605,861Liabilities 2012: $2,567,189Net Assets 2012: $3,038,6722012Assets 2013: $5,444,378Liabilities 2013: $2,448,101Net Assets 2013: $2,996,2772013Assets 2014: $5,381,983Liabilities 2014: $2,253,549Net Assets 2014: $3,128,4342014Assets 2015: $4,969,954Liabilities 2015: $2,230,702Net Assets 2015: $2,739,2522015Assets 2016: $4,950,351Liabilities 2016: $2,056,150Net Assets 2016: $2,894,2012016Assets 2017: $4,752,769Liabilities 2017: $1,943,357Net Assets 2017: $2,809,4122017Assets 2018: $4,532,807Liabilities 2018: $1,714,101Net Assets 2018: $2,818,7062018Assets 2019: $4,645,337Liabilities 2019: $1,710,618Net Assets 2019: $2,934,7192019Assets 2020: $4,727,573Liabilities 2020: $1,655,516Net Assets 2020: $3,072,0572020Assets 2021: $5,628,122Liabilities 2021: $1,430,864Net Assets 2021: $4,197,2582021Assets 2022: $5,043,753Liabilities 2022: $1,282,948Net Assets 2022: $3,760,8052022Assets 2023: $4,966,347Liabilities 2023: $1,155,747Net Assets 2023: $3,810,6002023Assets 2024: $5,057,927Liabilities 2024: $863,692Net Assets 2024: $4,194,2352024

Highlighted filing

2016

Assets$4,950,351
Liabilities$2,056,150
Net Assets$2,894,201

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $749,5572010Expenses 2011: $687,9472011Expenses 2012: $534,2672012Expenses 2013: $707,9522013Revenue 2014: $746,010Expenses 2014: $757,383Net Income 2014: -$11,3732014Revenue 2015: $534,967Expenses 2015: $705,586Net Income 2015: -$170,6192015Revenue 2016: $705,873Expenses 2016: $691,968Net Income 2016: $13,9052016Revenue 2017: $554,766Expenses 2017: $745,463Net Income 2017: -$190,6972017Revenue 2018: $641,939Expenses 2018: $710,590Net Income 2018: -$68,6512018Revenue 2019: $754,089Expenses 2019: $638,076Net Income 2019: $116,0132019Revenue 2020: $715,503Expenses 2020: $630,232Net Income 2020: $85,2712020Revenue 2021: $1,368,632Expenses 2021: $596,709Net Income 2021: $771,9232021Revenue 2022: $875,345Expenses 2022: $687,005Net Income 2022: $188,3402022Revenue 2023: $809,831Expenses 2023: $806,642Net Income 2023: $3,1892023Revenue 2024: $775,998Expenses 2024: $820,971Net Income 2024: -$44,9732024

Highlighted filing

2016

Revenue$705,873
Expenses$691,968
Net Income$13,905
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
May 4, 2017
Return Version
2015v3.0
Gross Receipts
$993,906
Mission and Program Overview

Mission

Building a better future for our children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,808,462$2,732,562▼ $75,900
Investments Other Securities$1,781,542$1,794,303▲ $12,761
Savings and Temporary Cash Investments$36,490$128,215▲ $91,725
Accounts Receivable$105,151$96,553▼ $8,598
Pledges and Grants Receivable$101,175$95,688▼ $5,487
Other Notes and Loans Receivable, Net$90,883$68,234▼ $22,649
Cash and Non-Interest-Bearing Accounts$27,846$18,203▼ $9,643
Inventories for Sale or Use$16,017$13,059▼ $2,958
Prepaid Expenses and Deferred Charges$2,388$3,534▲ $1,146
Total Assets$4,969,954$4,950,351▼ $19,603
Liabilities
Other Liabilities$1,999,331$1,884,331▼ $115,000
Grants Payable$188,407$121,791▼ $66,616
Accounts Payable and Accrued Expenses$42,964$50,028▲ $7,064
Total Liabilities$2,230,702$2,056,150▼ $174,552
Net Assets / Fund Balance
Permanently Rstr Net Assets$1,793,784$1,794,339▲ $555
Temporarily Rstr Net Assets$1,449,128$1,476,390▲ $27,262
Unrestricted Net Assets$-503,660$-376,528▲ $127,132
Total Net Assets Fund Balance$2,739,252$2,894,201▲ $154,949
Total Liabilities and Net Assets / Fund Balance$4,969,954$4,950,351▼ $19,603

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,324,704$790,620$3,115,324
Land$392,084-$392,084
Equipment$15,774$65,853$81,627
Other Securities$104,048--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$1,812,374$555▲ $72,137$72,137$1,812,929
2014$1,867,152$3,875▼ $55,544$3,109$1,812,374
2013$1,873,208$4,972▲ $38,989$50,017$1,867,152
2012$1,868,014$4,972▲ $23,731$23,509$1,873,208
2011$1,860,878-▲ $36,849$29,713$1,868,014
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jennifer ChavesExecutive DiFT$64,917$10,545$75,462
Pete HortonSecretary/trFT$55,691$8,167$63,858
Mark McdonaldCNH ExecutivFT-$61,019$61,019

Board Members and Trustees

NameTitle
Russell J KinerPresident
Alan GuireDirector
Alan QuonDirector
Bob IsaacsDirector
David Z PinuelasDirector
Debra SchiebelDirector
Elaine VillarealDirector
Gary JanderDirector
Harry HullDirector
Jim StingerDirector
Patrick a LiddellDirector
Rae Whitby-brummerDirector
Richard K MinatoyaDirector
Roy TalleyDirector
Sandy FisherDirector
Sharron L VargaDirector
Pete EdwardsCNH Dist. Go
Cherice GilliamCNH District
Lanie WheelerImmed. Past
Margo DuttonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$698,385
Program Service Revenue
$0
Investment Income
$73,683
Other Revenue
$-66,195
All Other Contributions
$698,385
Change in Net Assets
$13,905

Audited Revenue Reconciliation

Revenue per Audited Statements
$976,832
Revenue Not Reported on Financial Statements
$-270,959
Revenue Not Reported on Form 990
$141,044
Other Revenue Adjustments
$-270,959
Total Revenue per Audited Statements
$1,117,876
Total Revenue per Form 990
$705,873
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$404,425
Salaries, Compensation, and Employee Benefits$189,057
Grants and Similar Amounts Paid$98,486
Total Fundraising Expense$55,479
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$107,908$8,536$17,440$133,884
Grants to Domestic Orgs$98,486--$98,486
Travel$62,390$18,991$4,413$85,794
Office Expenses$30,378$4,731$7,789$42,898
Other Salaries and Wages$30,162$2,386$4,874$37,422
Conferences and Meetings$9,087$14,090$3,058$26,235
Fees for Services Other$150$16,759$1,750$18,659
Payroll Taxes$9,275$1,143$1,587$12,005
Occupancy$8,173$430$1,910$10,513
Information Technology$400$4,471$5,149$10,020
Fees for Services Accounting-$8,590-$8,590
Other Expenses$6,086$207$2,208$6,086
Other Employee Benefits$4,138$456$682$5,276
All Other Expenses$365$2,409$2,484$5,258
Insurance$1,408$888$298$2,594
Advertising-$822$1,565$2,387
Depreciation Depletion$298$533$216$1,047
Pension Plan Contributions$383$31$56$470
Total Functional Expenses$551,016$85,473$55,479$691,968

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$962,927
Total Expenses per Audited Statements$962,927
Total Expenses per Form 990$691,968
Expenses Not Reported on Financial Statements$-270,959
Other Expense Adjustments$-270,959
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
VALLEY CHILDREN'S HOSPITALMadera, CA501c3Seat Check Saturday$25,070
RADY CHILDREN'S HOSPITALSan Diego, CA501c3Prevention Program$22,116
RENOWN CHILDREN'S HOSPITALReno, NV501c3Hospital Equipment$20,000
UCSF BENIOFF CHILDREN'S HOSPITALOakland, CA-Childhood Injury$20,000
KAPI'OLANI MEDICAL CENTERHonolulu, HI501c3Trauma Simulation$6,300
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$24,450
Fundraising Direct Expenses$17,074
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala Event$18,605$18,605$12,289$6,316
Honors Breakfas$5,845$5,845-$5,845
Total Events$24,450$24,450$17,074$7,376
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Notes Payable$1,874,000
Tenant Deposit$10,331
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
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

The organization has special members.

Form 990, Page 6, Part VI, Line 7A

Nominated members are voted into office by the special members.

Form 990, Page 6, Part VI, Line 7B

Recommendations of the governing body for bylaw changes are subject to approval by its special members.

Form 990, Page 6, Part VI, Line 11B

Form 990 reviewed by the secretary/treasurer and will be provided to the board prior to filing.

Form 990, Page 6, Part VI, Line 12C

Checklists on compliance are distributed and reviewed by the president and secretary/treasuer at each board meeting.

Form 990, Page 6, Part VI, Line 15A

The board of directors reviews and approves the salaries of all officers, executives and other key employees.

Form 990, Page 6, Part VI, Line 19

The documents are available upon request at the business address during normal business hours.

Filing and Contact Details

Filer

Filer Name
Kiwanis Cal-nev-ha Foundation
EIN
94-1623498
Phone
9099891500
Address
8360 RED OAK STREET SUITE 201, RANCHO CUCAMONGA, CA 91730

Signing Officer

Name
Pete Horton
Title
Secretary/treasurer
Phone
9099891500
Signed
2017-05-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Pete Horton
Formed
1965
Legal Domicile
CA
Voting Board Members
23
Independent Board Members
21
Employees
3
Volunteers
128

Preparer

Firm
Vicenti Lloyd & Stutzman
Address
2210 E ROUTE 66 STE 100, GLENDORA, CA 91740-4676
Preparer
Derrick Debruyne CPA
Phone
6268577300
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Rental expenses 270,959 rental expenses -270,959

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The foundation's endowment consists of different funds for a variety of purposes including scholarships and other program related purposes.

Schedule D, Page 3, Part X

The foundation is a nonprofit organization exempt from federal income tax under internal revenue code section 501(c)(3) and exempt from california tax under section 23701(d) of the revenue and taxation code. The foundation engages in activities that may be subject to unrelated business income tax. However, the activities engaged in resulted in a net loss and therefore, there is no provision for income taxes recorded in the financial statements. The foundation annually files forms 990, 199, and rrf-1 with appropriate agencies. Income tax returns for 2011 and forward may be audited by regulatory agencies; however, the foundation is not aware of any such actions at this time. The foundation has adopted the financial accounting standards board (fasb) accounting standards codification (asc) topic 740 that clarifies the accounting for uncertainty in tax positions taken or expected to be taken on a tax return and provides that the tax effects from an uncertain tax position can be recognized in the financial statements only if, based on its merits, the position is more likely than not to be sustained on audit by taxing authorities. Management believes that all tax positions taken to date are highly certain, and, accordingly, no accounting adjustment has been made to the financial statements.

Schedule D, Page 4, Part XI, Line 4B

RENTAL EXPENSES -270,959

Schedule D, Page 4, Part XII, Line 4B

RENTAL EXPENSES -270,959

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IRS990/Form990PartVIISectionAGrp/PersonNm4MARGO DUTTON
IRS990/Form990PartVIISectionAGrp/PersonNm5LANIE WHEELER
IRS990/Form990PartVIISectionAGrp/PersonNm6CHERICE GILLIAM
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IRS990/Form990PartVIISectionAGrp/PersonNm8DEBRA SCHIEBEL
IRS990/Form990PartVIISectionAGrp/PersonNm9JIM STINGER
IRS990/Form990PartVIISectionAGrp/PersonNm10SHARRON L VARGA
IRS990/Form990PartVIISectionAGrp/PersonNm11ELAINE VILLAREAL
IRS990/Form990PartVIISectionAGrp/PersonNm12RAE WHITBY-BRUMMER
IRS990/Form990PartVIISectionAGrp/PersonNm13SANDY FISHER
IRS990/Form990PartVIISectionAGrp/PersonNm14BOB ISAACS
IRS990/Form990PartVIISectionAGrp/PersonNm15GARY JANDER
IRS990/Form990PartVIISectionAGrp/PersonNm16ROY TALLEY
IRS990/Form990PartVIISectionAGrp/PersonNm17DAVID Z PINUELAS
IRS990/Form990PartVIISectionAGrp/PersonNm18HARRY HULL
IRS990/Form990PartVIISectionAGrp/PersonNm19PATRICK A LIDDELL
IRS990/Form990PartVIISectionAGrp/PersonNm20ALAN GUIRE
IRS990/Form990PartVIISectionAGrp/PersonNm21RICHARD K MINATOYA
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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt1CNH EXECUTIV
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY/TR
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt5IMMED. PAST
IRS990/Form990PartVIISectionAGrp/TitleTxt6CNH DISTRICT
IRS990/Form990PartVIISectionAGrp/TitleTxt7CNH DIST. GO
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
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
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IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt04471
IRS990/InformationTechnologyGrp/ProgramServicesAmt0400
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IRS990/InsuranceGrp/FundraisingAmt0298
IRS990/InsuranceGrp/ManagementAndGeneralAmt0888
IRS990/InsuranceGrp/ProgramServicesAmt01408
IRS990/InsuranceGrp/TotalAmt02594
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IRS990/InventoriesForSaleOrUseGrp/EOYAmt013059
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IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
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IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0BUILDING A BETTER FUTURE FOR OUR CHILDREN.
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IRS990/MoreThan5000KToOrgInd0false
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IRS990/OtherExpensesGrp/TotalAmt217762
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IRS990/PrincipalOfficerNm0PETE HORTON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0PEDIATRIC TRAUMA PROGRAM - THE FOUNDATION WORKED WITH SIX CHILDREN'S HOSPITALS IN CA, NV AND HI AS WELL AS KIWANIS CLUBS WITHIN THIS DISTRICT TO HELP WITH THE PREVENTION AND TREATMENT OF PEDIATRIC TRAUMA. THIS WAS ACCOMPLISHED THROUGH GRANTS, EDUCATIONAL MATERIALS AND PROGRAMS, AND LOW COST SAFETY ITEMS TO PREVENT CHILDHOOD INJURIES.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0212140
IRS990/ProgSrvcAccomActy2Grp/GrantAmt0108045
IRS990/ProgSrvcAccomActy3Grp/Desc0GRANTS AND AWARDS - THE FOUNDATION PROVIDED FUNDING FOR KIWANIS CLUBS TO PROVIDE NEW COMMUNITY SERVICES PROJECTS, DISASTER RELIEF PROJECTS, FUNDING FOR SPECIAL ATHLETES AND OTHER PUBLIC SERVICES. THE FOUNDATION ALSO PROVIDED RECOGNITION TO DESERVING INDIVIDUALS AND FAMILIES WHO HAVE EXEMPLIFIED THEMSELVES IN COMMUNITY SERVICE.
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IRS990/ProgSrvcAccomActy3Grp/GrantAmt025038
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0554625
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0107892
IRS990/PYInvestmentIncomeAmt063165
IRS990/PYOtherExpensesAmt0403479
IRS990/PYOtherRevenueAmt0-82823
IRS990/PYRevenuesLessExpensesAmt0-170619
IRS990/PYSalariesCompEmpBnftPaidAmt0194215

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.06$0.86$4.19$0.78$0.82$0.04
2023Detailed filing. Detailed filing data is available for this year.$4.97$1.16$3.81$0.81$0.81$0.00
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.04$1.28$3.76$0.88$0.69$0.19
2021Detailed filing. Detailed filing data is available for this year.$5.63$1.43$4.20$1.37$0.60$0.77
2020Detailed filing. Detailed filing data is available for this year.$4.73$1.66$3.07$0.72$0.63$0.09
2019Detailed filing. Detailed filing data is available for this year.$4.65$1.71$2.93$0.75$0.64$0.12
2018Detailed filing. Detailed filing data is available for this year.$4.53$1.71$2.82$0.64$0.71$0.07
2017Detailed filing. Detailed filing data is available for this year.$4.75$1.94$2.81$0.55$0.75$0.19
2016Detailed filing. Detailed filing data is available for this year.$4.95$2.06$2.89$0.71$0.69$0.01
2015Detailed filing. Detailed filing data is available for this year.$4.97$2.23$2.74$0.53$0.71$0.17
2014Detailed filing. Detailed filing data is available for this year.$5.38$2.25$3.13$0.75$0.76$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.44$2.45$3.00$0.71
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.61$2.57$3.04$0.53
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.46$2.62$2.84$0.69
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.62$2.84$2.78$0.75