Kiwanis Club of Greater Merced
Nonprofit profile at a glance
- EIN
- 941388691
- IRS 990 coverage
- 2024–2024
- Forms available
- Form 990 2024, Form 990-EZ 2023
- Location
- Merced, CA, USA
- Phone
- 2097227429
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $812,551
- Expenses
- $873,870
- Assets
- $166,724
- Liabilities
- $14,395
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- KAREN ADAMS (PRESIDENT)
People named in this filing
- KAREN ADAMS (PRESIDENT)
- ELAINE DAVIS (TREASURER)
- ROBERT BENJAMIN (SECRETARY)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The kiwanis club of greater merced has served merced county since 1956, providing community service, youth programs, scholarships, and family-oriented recreational opportunities through projects such as kiwanis kiddieland.
What it reported doing in 2024
The kiwanis club of greater merced has served merced county since 1956, providing community service, youth programs, scholarships, and family-oriented recreational opportunities through projects such as kiwanis kiddieland. The kiddieland improvement project is a comprehensive effort to preserve, enhance, and modernize kiwanis kiddieland at applegate park, a community resource that has provided safe, affordable recreational opportunities for children and families in merced county since 1957. The project includes the rehabilitation and replacement of aging rides and equipment, upgrades to park infrastructure, improvements to safety and accessibility features, facility renovations, and enhancements to visitor amenities. These investments will help ensure compliance with current safety standards, extend the useful life of park assets, improve the visitor experience, and preserve kiddieland as a cherished community destination for future generations. The project supports the kiwanis mission of serving children by providing an inclusive environment where families can gather, play, and create lasting memories.
Operating model
- Revenue model
- Affiliate-supported. 92% of the money available for current operations came from contributions from related organizations.
- Distribution model
- Direct operator. The filing allocates 99% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 89
- Transparency & Controls: 85
- Accountability: 70
- Sustainability: 27
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 100%; rating input score 100
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90.9%; rating input score 91; 8th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 2 of 7 controls in place; rating input score 29
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -7.5%; rating input score 20; 20th percentile among comparable filings
- Total-asset coverage ratio: 0.19; rating input score 9; 9th percentile among comparable filings
- Liabilities to assets ratio: 0.09; rating input score 45; 45th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 17.7% per year; rating input score 100; 83rd percentile among comparable filings
- Asset growth: 2.3% per year; rating input score 100; 26th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 100% of spending went to programs
- Governance: 60 of 7 board members independent · 2 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $874K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 20 of 21 current checks pass · 1 finding to review
- Schedules: 4 filed schedules · includes major donors
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- Related organizations: Filed and resolved organization relationships.
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Accountability: Governance controls: 4 of 6 not reported.
- High — Sustainability: Operating margin scored 20/100.
- High — Sustainability: Total-asset coverage ratio scored 9/100.
- Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.
- Moderate — Sustainability: Liabilities to assets ratio scored 45/100.