Kiwanis International Inc

Nonprofit profile at a glance

EIN
361327510
IRS 990 coverage
2009–2024
Forms available
Form 990 2024, Form 990-N 2024
Location
Indianapolis, IN, USA
Phone
3178758755
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$20,419,610
Expenses
$18,407,468
Assets
$30,561,698
Liabilities
$5,528,223

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

28 people listed

Executive titles in this filing

  • HOPE MARKES (VICE PRESIDENT)
  • KATRINA BARANKO (PAST PRESIDENT)
  • KUAN YONG LEE (PRESIDENT)
  • MICHAEL MULHAUL (PRESIDENT ELECT)
  • PAUL PALAZZOLO (EXECUTIVE DIRECTOR)
  • MICHELLE STUDY-CAMPBELL (CKI & KYP EXECUTIVE DIRECTOR)

Highest reported compensation

  • JEFFREY E OATESS (CHIEF OPERATING OFFICER): $254,693 total reported compensation
  • ROBERT W BRODERICK (CHIEF FINANCIAL OFFICER): $251,284 total reported compensation
  • DAVID KRESS (GENERAL LEGAL COUNSEL): $225,684 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Kiwanis is a global organization of volunteers dedicated to improving the world one child and one community at a time. The organization coordinates events and provides services to clubs around the world, which in turn sponsor and address child-focused causes. Kiwanis international also provides education services to our members by providing several magazines regarding current events and educational activities and materials to encourage service to the local communities and to the world. The organization serves more than 335,000 adult and youth members in its family of organizations around the world. Kiwanis has a brand campaign entitled kids need kiwanis.

What it reported doing in 2024

Members in the us and canada pay an $8 subscription fee to the kiwanis publications fund. This fund is used to create and distribute content intended to educate members on the value of community service, provide best practices and share stories of kiwanis' global impact. The official publications consist of all kiwanis owned print and electronic distribution methods (website, social media, email lists, etc). And contain content focused on community service, international goodwill, fundraising, leadership development, youth protection, youth leadership, and a variety of other topics that encourage members and potential members on the benefits of performing community service for their local communities and the world. Liability and directors and officers insurance - a service that kiwanis provides to members and clubs is the general liability insurance program and the directors and officers insurance program. This insurance protects members and clubs from liability that may arise from the many activities and projects that kiwanis clubs performs during a year, including acts involving the club board of directors. The primary purpose of a kiwanis club is for its members to perform community service and to operate as a local service club for their community. Having this insurance protection allows clubs to engage in projects that help their communities. Kiwanis merchandise (retail operations) - kiwanis international provides members and clubs with materials and merchandise that are free or available for purchase. This material/merchandise is designed to assist members to carry on the activities of the club and to promote the organization during such club activities and projects. It is very important for a club to have the needed materials and merchandise to operate effectively for the good of the community and to promote the good works of the local club.

Operating model

Revenue model
Membership-supported. 65% of the money available for current operations came from membership dues.
Distribution model
Direct operator. The filing allocates 98% 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 - The filed numbers largely add up and most voting board members are independent. The filing reports few safeguards for money sent abroad and assets have declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 73
  • Accountability: 92
  • Sustainability: 57
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.4%; rating input score 67
  • Program expense ratio: 66.3%; rating input score 66
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 14th percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 90.9%; rating input score 91; 21st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 94.7%; rating input score 95; 28th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 9.9%; rating input score 67; 67th percentile among comparable filings
  • Total-asset coverage ratio: 1.66; rating input score 55; 55th percentile among comparable filings
  • Liabilities to assets ratio: 0.18; rating input score 61; 61st percentile among comparable filings
  • Officer compensation ratio: 9.6%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: 0.8% per year; rating input score 100; 14th percentile among comparable filings
  • Revenue growth: 0.2% per year; rating input score 100; 9th percentile among comparable filings
  • Asset growth: -0.2% per year; rating input score 0; 10th percentile among comparable filings

Details

  • Where the money goes: 67.4% of revenue deployed · 66.3% of spending went to programs
  • Governance: 18 of 19 board members independent · 8 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $12.2M in reported program spending
  • Leadership: top reported pay $255K · 28 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $1.8M reported
  • Consistency: 38 of 39 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes foreign activity, grants, executive pay, and related organizations
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 11 filed money-flow records
  • Related organizations: 5 filed related-organization links
  • 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 — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
  • High — Growth: Asset growth scored 0/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 55/100.
  • High — Sustainability: Officer compensation ratio scored 22/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.