Yakima Kiwanis Charitable Trust Foundation

Nonprofit profile at a glance

EIN
916078233
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Yakima, WA, USA
Phone
5097281401
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Public Foundations

Official website

Reported finances

Revenue
$117,503
Expenses
$112,284
Assets
$1,104,595
Liabilities
$0

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

Leadership & pay

14 people listed

Executive titles in this filing

  • Marshall Clark (Club Past President)
  • Tim Surber (Club President)
  • Freba Afzali (Club President Elect)

Highest reported compensation

  • Baker Boyer Bank - Camille Snell (Trustee/Treasurer): $8,119 total reported compensation

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

Overview

Mission

To further the goals of Kiwanis in the Yakima Vaelley by providing funding for projects and organizations to enhance and improve the lives and opportunities of children and families or which contribute to the quality of life in the community.

What it reported doing in 2024

10 Scholarships to Perry Technical Institute

Operating model

Revenue model
Donor-supported. 63% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

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 revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 76
  • Accountability: 74
  • Sustainability: 62
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.9%; rating input score 90
  • Program expense ratio: 89.6%; rating input score 90
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 81.8%; rating input score 82; 1st percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 81.5%; rating input score 82; 49th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 4.4%; rating input score 49; 49th percentile among comparable filings
  • Total-asset coverage ratio: 9.84; rating input score 89; 89th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 7.2%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: 4.9% per year; rating input score 100; 53rd percentile among comparable filings
  • Revenue growth: -0.4% per year; rating input score 0; 22nd percentile among comparable filings
  • Asset growth: -0.5% per year; rating input score 0; 23rd percentile among comparable filings

Details

  • Where the money goes: 89.9% of revenue deployed · 89.6% of spending went to programs
  • Governance: 13 of 13 board members independent · 3 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $84K in reported program spending
  • Leadership: top reported pay $8K · 14 people listed
  • Consistency: 16 of 18 current checks pass · 2 findings to review
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 12 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 4 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.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 49/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.