SPIRIT LAKE KIWANIS FOUNDATION: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
SPIRIT LAKE KIWANIS FOUNDATION (EIN 45-3679562)
Tax period
2024-10-01 to 2025-09-30
Filed
2025-12-19
IRS object ID
202513539349300821
Schema version
2024v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-12-19T11:37:41-05:00ReturnTs
Tax Period End2025-09-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN421125381PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ERPELDING VOIGT & CO LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1307 E CALL STREETAddressLine1Txt
CityALGONACityNm
State AbbreviationIAStateAbbreviationCd
ZIP50511ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-10-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN453679562EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SPIRIT LAKE KIWANIS FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSPIRBusinessNameControlTxt
Phone7123302390PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 594AddressLine1Txt
CitySPIRIT LAKECityNm
State AbbreviationIAStateAbbreviationCd
ZIP51360ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDEANNA WERMERSENPersonNm
Person TitleTREASURERPersonTitleTxt
Phone7123302390PhoneNum
Signature2025-11-21SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJENNIFER E PENNINGPreparerPersonNm
PTINP01765168PTIN
Phone5152957275PhoneNum
Preparation2025-11-21PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDEANNA WERMERSENPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 594AddressLine1Txt
CitySPIRIT LAKECityNm
State AbbreviationIAStateAbbreviationCd
ZIP51360ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,343,689GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.SPIRITLAKENOONKIWANIS.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Activity Or MissionA GLOBAL ORGANIZATION OF VOLUNTEERS DEDICATED TO IMPROVING THE WORLD ONE CHILD AND ONE COMMUNITY AT A TIMEActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers88TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$1,677,005PYContributionsGrantsAmt
CY Contributions Grants$1,450,200CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$5,688PYInvestmentIncomeAmt
CY Investment Income$35,636CYInvestmentIncomeAmt
CY Other Revenue$4,784CYOtherRevenueAmt
PY Total Revenue$1,682,693PYTotalRevenueAmt
CY Total Revenue$1,490,620CYTotalRevenueAmt
PY Grants And Similar Paid$18,121PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$27,167CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$1,748CYTotalFundraisingExpenseAmt
PY Other Expenses$1,691,279PYOtherExpensesAmt
CY Other Expenses$154,110CYOtherExpensesAmt
PY Total Expenses$1,709,400PYTotalExpensesAmt
CY Total Expenses$181,277CYTotalExpensesAmt
PY Revenues Less Expenses-$26,707PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,309,343CYRevenuesLessExpensesAmt
Total Assets BOY$901,580TotalAssetsBOYAmt
Total Assets EOY$2,253,442TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$901,580NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,253,442NetAssetsOrFundBalancesEOYAmt
MissionA GLOBAL ORGANIZATION OF VOLUNTEERS DEDICATED TO IMPROVING THE WORLD ONE CHILD AND ONE COMMUNITY AT A TIMEMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$177,757ExpenseAmt
Grant$27,167GrantAmt
DescSERVING THE CHILDREN OF THE WORLD AND THE COMMUNITIES IN WHICH THEY LIVE BY SUPPORTING HEALTH AND NUTRITION EDUCATION, LITERACY AND YOUTH LEADERSHIP DEVELOPMENT.Desc
Total Program Service Expenses$177,757TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OfYes (true)Form8282PropertyDisposedOfInd
Form8282 Filed1Form8282FiledCnt
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonDEANNA WERMERSENPersonNm
Phone7123302390PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 594AddressLine1Txt
CitySPIRIT LAKECityNm
State AbbreviationIAStateAbbreviationCd
ZIP51360ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
RICK AYRES
BOARD MEMBER0.25Yes (X)$0$0$0
SUSAN CLARK
SECRETARY0.50Yes (X)$0$0$0Yes (X)
LUKE DONNENWERTH
BOARD MEMBER0.25Yes (X)$0$0$0
SONJA HAMM
BOARD MEMBER0.25Yes (X)$0$0$0
JOHN HIGHT
BOARD MEMBER0.25Yes (X)$0$0$0Yes (X)
BRAD HOLTZ
PRESIDENT EL0.25Yes (X)$0$0$0
CURT PETERSEN
BOARD MEMBER0.25Yes (X)$0$0$0
DEANNA WERMERSEN
TREASURER0.50Yes (X)$0$0$0Yes (X)
KIM WERMERSEN
PRESIDENT0.50Yes (X)$0$0$0Yes (X)
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$1,450,200AllOtherContributionsAmt
Total Contributions$1,450,200TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$39,849TotalRevenueColumnAmt
Related Or Exempt Func Income$39,849RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Other$840,000OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Other$844,213OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Other-$4,213OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$4,213TotalRevenueColumnAmt
Related Or Exempt Func Income-$4,213RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$13,472FundraisingGrossIncomeAmt
Fundraising Direct Expenses$8,856FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,616TotalRevenueColumnAmt
Exclusion$4,616ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER INCOMEDesc
Total Revenue Column$168TotalRevenueColumnAmt
Related Or Exempt Func Income$168RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$168OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,490,620TotalRevenueColumnAmt
Related Or Exempt Func Income$35,804RelatedOrExemptFuncIncomeAmt
Exclusion$4,616ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$27,167TotalAmt
Program Services$27,167ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,730TotalAmt
Management And General$1,730ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$1,748TotalAmt
Fundraising$1,748FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
PROGRAM SERVICE EXP$147,723$147,723
SCHOLARSHIPS$2,000$2,000
SALES TAX$867$867
BANK SERVICE CHARGES$42$42

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$181,277TotalAmt
Program Services$177,757ProgramServicesAmt
Management And General$1,772ManagementAndGeneralAmt
Fundraising$1,748FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$51,188BOYAmt
EOY$263,029EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$10,392BOYAmt
EOY$1,990,413EOYAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$840,000BOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$901,580BOYAmt
EOY$2,253,442EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$901,580BOYAmt
EOY$2,253,442EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$901,580BOYAmt
EOY$2,253,442EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$901,580BOYAmt
EOY$2,253,442EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$1,309,343ReconcilationRevenueExpnssAmt
Prior Period Adjustments$42,519PriorPeriodAdjustmentsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$30,177CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$30,039CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,250,753CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,677,005CurrentTaxYearMinus1YearAmt
Current Tax Year$1,450,200CurrentTaxYearAmt
Total$6,438,174TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$6,880CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$5,688CurrentTaxYearMinus1YearAmt
Current Tax Year$40,017CurrentTaxYearAmt
Total$52,585TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

FieldValueIRS element (for citing)
Current Tax Year$13,472CurrentTaxYearAmt
Total$13,472TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$30,177CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$30,039CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,257,633CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,682,693CurrentTaxYearMinus1YearAmt
Current Tax Year$1,503,689CurrentTaxYearAmt
Total$6,504,231TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$6,504,231PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$30,177CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$30,039CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,257,633CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,682,693CurrentTaxYearMinus1YearAmt
Current Tax Year$1,503,689CurrentTaxYearAmt
Total$6,504,231TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5091.00000PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1KIWANIS CLUB OF SPIRIT LAKEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Cash Grant$17,000CashGrantAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 7ABOARD MEMBERS ARE ELECTED BY THE CLUB MEMBERS.
FORM 990, PAGE 6, PART VI, LINE 11BA COMMITTEE REVIEWS THE RETURN BEFORE IT IS FILED. IT IS AVAILABLE FOR OTHER BOARD MEMBERS TO REVIEW UPON REQUEST.
FORM 990, PAGE 6, PART VI, LINE 19DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.

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