Ohio District Kiwanis Foundation Inc

Nonprofit profile at a glance

EIN
311072405
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Circleville, OH, USA
Phone
7404970583
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$284,147
Expenses
$187,861
Assets
$3,497,656
Liabilities
$1,813,163

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

Leadership & pay

28 people listed

Executive titles in this filing

  • MIKE RUDOLPH (PRESIDENT)
  • STEVE VROOMAN (VICE-PRESIDENT)
  • ALAN PENN (EXECUTIVE DIRECTOR)
  • RITA CORBIN (IMMEDIATE PAST PRESIDENT)
  • ROBIN GAGNOW (ODK EXECUTIVE DIRECTOR)

People named in this filing

  • MIKE RUDOLPH (PRESIDENT)
  • STEVE VROOMAN (VICE-PRESIDENT)
  • BRANDI BOWEN (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 mission of the Ohio district kiwanis foundation is to raise, manage, and distribute funds to support programs of Ohio district kiwanis family organizations for the improvement of lives of individuals. The focus is fundraising and project support of kiwanis safe and healthy kids programs, including an emphasis on water safety, bicycle safety, safe home and safe play.

What it reported doing in 2024

Provided 59 grants to support the areas of prevention, treatment and education that helps kids be safe and healthy. In addition, grants are awarded for community projects that improve the lives of children and families.

Operating model

Revenue model
Donor-supported. 67% of the money available for current operations came from contributions and gifts.
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. The filing does not identify recipients for some grant dollars and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 67
  • Accountability: 94
  • Sustainability: 77
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70.3%; rating input score 70
  • Program expense ratio: 80.1%; rating input score 80
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 25th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 7.3%; rating input score 7; 38th percentile among comparable filings
  • 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: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: 33.9%; rating input score 85; 85th percentile among comparable filings
  • Total-asset coverage ratio: 18.62; rating input score 95; 95th percentile among comparable filings
  • Liabilities to assets ratio: 0.52; rating input score 10; 10th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 7.7% per year; rating input score 100; 63rd percentile among comparable filings
  • Revenue growth: 7.3% per year; rating input score 100; 63rd percentile among comparable filings
  • Asset growth: 9.6% per year; rating input score 100; 65th percentile among comparable filings

Details

  • Where the money goes: 70.3% of revenue deployed · 80.1% of spending went to programs
  • Governance: 20 of 20 board members independent · 6 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $151K in reported program spending
  • Leadership: top reported pay $0 · 28 people listed
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 11 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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: Grant itemization coverage scored 7/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 10/100.