Nebraska-Iowa Kiwanis District Foundation

Nonprofit profile at a glance

EIN
237080872
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Bellevue, NE, USA
Phone
4027090587
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community Service Clubs

Official website

Reported finances

Revenue
$87,396
Expenses
$57,596
Assets
$860,295
Liabilities
$0

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

Leadership & pay

23 people listed

Executive titles in this filing

  • Tracey Scissors-Domgard (President)
  • Shirley Daughterty (Past President)

People named in this filing

  • Lonnie Shumate (Treasurer)
  • Jody Melcher (Director)
  • David Muff (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 NE-IA Kiwanis District Foundation provides services and funds to benefit children through grants made to Kiwanis clubs in the Nebraska-Iowa Kiwanis District in addition to the funding and operation of the Key Leader and diaster relief service programs.

What it reported doing in 2024

Multiple grants to Kiwanis clubs in Nebraska and Iowa for local projects impacting children in a positive way within their communities. Only one grant exceeded $5,000. Fourteen grants were paid out during the fiscal year. Each year applications for grant monies are received semiannually and reviewed by the Executive Committee. A portion or all of the request may be approved or denied. A record is maintained of the applications and the Kiwanis clubs are requested to submit follow up information regarding the completion of the project and the use of the funds granted to them.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 83
  • Accountability: 76
  • Sustainability: 74
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70.9%; rating input score 71
  • Program expense ratio: 81.1%; rating input score 81
  • Fundraising efficiency: $31.97 raised per $1 spent on fundraising; rating input score 75; 75th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • 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: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 34.1%; rating input score 81; 81st percentile among comparable filings
  • Total-asset coverage ratio: 14.94; rating input score 72; 72nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -9.5% per year; rating input score 0; 30th percentile among comparable filings
  • Revenue growth: -3.1% per year; rating input score 0; 49th percentile among comparable filings
  • Asset growth: 2.8% per year; rating input score 100; 56th percentile among comparable filings

Details

  • Where the money goes: 70.9% of revenue deployed · 81.1% of spending went to programs
  • Governance: 23 of 23 board members independent · 3 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $47K in reported program spending
  • Leadership: top reported pay $0 · 23 people listed
  • Consistency: 14 of 14 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 13 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • 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.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.