2015-02-13T12:21:20-06:00 2014-09-30 BKD LLP 201 N Illinois Street Indianapolis IN 46204 990 2013-10-01 366072039 Kiwanis International Foundation % ROBERT W BRODERICK CFO KIWA 3178758755 3636 WOODVIEW TRACE Suite INDIANAPOLIS IN 46268 STAN SODERSTROM EXECUTIVE DIRECTOR 3178758755 2015-02-16 true NICOLE B FISHBACK P01279475 3178758755 2013 2016-02-25 16:41:14Z STAN SODERSTROM 3636 WOODVIEW TRACE INDIANAPOLIS IN 46268 32152944 false X WWW.KIWANIS.ORG/FOUNDATION X 1939 IN TO ASSIST CHILDREN AND COMMUNITIES AROUND THE WORLD THAT ARE IN NEED OF PHILANTHROPIC SUPPORT AND ARE IN COMMUNITIES WHERE KIWANIS CLUBS AND AFFILIATE CLUBS EXIST OR SERVE. 15 15 18 204000 0 0 17228409 22236296 0 0 1063376 1415953 0 0 18291785 23652249 7148113 9182091 0 0 1498011 1265677 1498835 1005306 2622151 1709440 2169210 11854399 13622284 6437386 10029965 27899189 37084479 826291 652646 27072898 36431833 X THE FOUNDATION PROVIDES GRANTS FOR THE ELIMINATE PROJECT (A PARTNERSHIP WITH UNICEF) TO PROVIDE FUNDING TO REDUCE THE IMPACT THAT MATERNAL AND NEONATAL TETANUS HAS ON THE GLOBAL COMMUNITY. IN ADDITION, THE FOUNDATION PROVIDES GRANTS FOR YOUTH SCHOLARSHIPS, PROJECTS UNDERTAKEN BY ITS KIWANIS CLUBS AND AFFILIATE CLUBS THROUGHOUT THE WORLD THAT HELP UNDERSERVED CHILDREN IN NEED, AND FOR LIMITED DISASTER RELIEF. THE FOUNDATION EXISTS TO SUPPORT THE MISSION OF KIWANIS INTERNATIONAL, WHOSE MEMBERS PROVIDE MORE THAN 18 MILLION VOLUNTEER HOURS FOR SERVICE PROJECTS AND RAISE MORE THAN $100 MILLION EVERY YEAR FOR COMMUNITIES, FAMILIES, AND PROJECTS. false false 9022128 8049515 KIWANIS FOUNDATION IS PARTNERING WITH UNICEF TO RAISE FUNDS TO HELP ELIMINATE MATERNAL AND NEONATAL TETANUS IN DESIGNATED COUNTRIES AROUND THE GLOBE. THE FUNDRAISING GOAL IS $110 MILLION. 161603 161603 DISTRIBUTIONS FOR DISASTER RELIEF PROJECTS AROUND THE WORLD IN COMMUNITIES THAT ARE SERVED BY AREA KIWANIS CLUBS, MEMBERS, AND DISTRICTS. 594333 594333 DISTRIBUTIONS FOR PROGRAMS OF KIWANIS INTERNATIONAL (KIWANIS CHILDREN'S FUND, IDD FUNDING, WORLD SERVICE MEDAL, ETC.) AND ITS AFFILIATES (KIWANIS YOUTH PROGRAMS, CIRCLE K, AKTION CLUB, BUILDERS CLUB, K-KIDS, AND KEY LEADER) AS WELL AS KIWANIS CLUB PROJECTS AND SCHOLARSHIPS BENEFITING CHILDREN IN NEED THROUGHOUT THE WORLD IN THE COMMUNITIES SERVED BY KIWANIS CLUBS, MEMBERS AND DISTRICTS. 9778064 true true false false true false false false true false false false false true false false true false false true true true true false false false true false true false false false false false false false false true false false false false true false true false true X 0 0 true 18 true false true BE false false false false false false false false X 15 15 false false false false false false false true true false false true true true true true true true true false AL AK AR CA CT FL GA HI IL IN KS KY ME MD MA MI MN MS NH NJ NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI X X X ROBERT W BRODERICK CFO 3178758755 3636 WOODVIEW TRACE INDIANAPOLIS IN 46268 LANCE M INCITTI PRESIDENT 1.0 0.0 X X 0 0 0 ROBERT PARTON JR PRESIDENT-ELECT 1.0 0.0 X X 0 0 0 PETER J MANCUSO IMMEDITATE PAST PRESIDENT 1.0 0.0 X X 0 0 0 MARK B RABAUT TREASURER 1.0 0.0 X X 0 0 0 J LAMAR ANDERSON TRUSTEE 1.0 0.0 X 0 0 0 CYNTHIA K CHAMPER TRUSTEE 1.0 0.0 X 0 0 0 THOMAS E DEJULIO TRUSTEE 1.0 0.0 X 0 0 0 VALERIA GRINGERI TRUSTEE 1.0 0.0 X 0 0 0 CHIA SING HWANG TRUSTEE 1.0 0.0 X 0 0 0 MARY M LANGDON TRUSTEE 1.0 0.0 X 0 0 0 JOHN E MAYFIELD TRUSTEE 1.0 0.0 X 0 0 0 BENJAMIN R OSTERHOUT TRUSTEE 1.0 0.0 X 0 0 0 SUSAN A PETRISIN TRUSTEE 1.0 0.0 X 0 0 0 ALICE M SAVAGE TRUSTEE 1.0 0.0 X 0 0 0 RONALD E SMITH TRUSTEE 1.0 0.0 X 0 0 0 STAN D SODERSTROM EXECUTIVE DIRECTOR 4.0 36.0 X 0 230537 61215 ANN L UPDEGRAFF SPLETH COO 40.0 0.0 X 134710 0 39841 134710 230537 101056 1 false true false COMMUNITY COUNSELING SERVICE 461 5TH AVENUE 3RD FLOOR NEW YORK NY 10017 FUNDRAISING SERVICES 1281825 1 9055 22227241 244485 22236296 0 361200 361200 0 0 0 0 0 9555448 8500695 1054753 1054753 1054753 0 0 0 0 23652249 1415953 7882961 7882961 0 1299130 1299130 0 173463 35772 47624 90067 0 833141 170744 229807 432590 0 259073 53094 71461 134518 0 594996 109992 395004 90000 24253 24253 1800 1800 0 1005306 1005306 125424 125424 47362 22921 4214 20227 478010 48667 60000 369343 53383 454 15585 37344 0 0 -70881 -40808 -30073 497314 82825 136658 277831 0 155464 62564 14584 78316 0 0 0 0 LICENSE AND FEES 83272 77647 5625 POSTAGE 57768 292 4804 52672 PRINTING & PUBLICATIONS 8890 8648 241 1 MISCELLANEOUS 112155 53771 58384 13622284 9778064 1222069 2622151 156562 257091 2182712 2246645 11559115 19401418 619 0 0 0 0 0 0 0 0 0 13133 13534 0 0 0 0 13648932 14927341 0 0 0 0 0 0 338116 238450 27899189 37084479 0 0 181592 112979 0 0 0 0 0 0 0 0 0 0 0 0 644699 539667 826291 652646 X -240827 0 15890602 24678365 11423123 11753468 27072898 36431833 27899189 37084479 X 10029965 53534 -724564 X false true X true false X 3463021 6719486 13383789 17228409 22236296 63031001 0 0 3463021 6719486 13383789 17228409 22236296 63031001 0 63031001 150184 240685 347442 412909 361200 1512420 0 16420 16420 64559841 0.97632 0.97051 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2 250 2500 261844 true true 14106853 330345 1162094 853884 125424 14619984 12907613 277388 1286747 267189 97706 14106853 11115281 302242 1795337 257572 -27807 75482 12907613 10278580 297628 -93357 46329 -678759 11115281 8891331 963848 459393 35992 10278580 0.00000 0.80390 0.19610 false false 0 RELATED PARTY PAYABLE 376473 ANNUITIES PAYABLE 163194 539667 23902789 53534 339996 393530 23509259 125424 17566 142990 23652249 14543854 339996 706998 1046994 13496860 125424 125424 13622284 SCHEDULE D, PART V, LINE 4 INTENDED USE OF THE ORGANIZATION'S ENDOWMENT FUNDS THE KIWANIS INTERNATIONAL FOUNDATION ENDOWMENT FUNDS PROVIDE A PERPETUAL SOURCE OF INCOME FROM WHICH THE FOUNDATION PROVIDES ASSISTANCE TO CHILDREN AND THE COMMUNITIES IN WHICH THEY LIVE, SCHOLARSHIPS, AND SUPPORT TO KIWANIS INTERNATIONAL SERVICE PROJECTS. SCHEDULE D, PART X ASC 740 DISCLOSURE MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. SCHEDULE D, PART XI, LINE 4B RECONCILIATION OF REVENUES TO AUDITED FINANCIAL STATEMENTS CHANGE IN VALUE OF ANNUITIES PAYABLE $17,566 SCHEDULE D, PART XII, LINE 2D RECONCILIATION OF EXPENSES TO AUDITED FINANCIAL STATEMENTS BAD DEBTS EXPENSE $706,998 false East Asia and the Pacific Program Services GRANTMAKING 128418 Central America and the Caribbean Program Services GRANTMAKING 12000 Europe (Including Iceland and Greenland) Program Services GRANTMAKING 177097 North America Program Services GRANTMAKING 969115 South America Program Services GRANTMAKING 12500 1299130 1299130 East Asia and the Pacific DISASTER 80000 CASH East Asia and the Pacific EDUCATION 48418 CASH North America CHILDREN 51027 CASH Central America and the Caribbean CHILDREN 12000 CASH Europe (Including Iceland and Greenland) EDUCATION 84617 CASH Europe (Including Iceland and Greenland) DISASTER 66472 CASH North America EDUCATION 10000 CASH South America CHILDREN 12500 CASH North America MEDICAL 908088 CASH Europe (Including Iceland and Greenland) MEDICAL 26008 CASH 10 false false false false false false SCHEDULE F, PART I, LINE 2 PROCEDURE FOR MONITORING THE USE OF GRANT FUNDS OUTSIDE THE U.S. A SPREADSHEET IS KEPT ON AWARDED GRANTS AND TIMELINES OF GRANTS. GRANT REPORTS ARE DUE EVERY 6 MONTHS AND AT THE END OF THE GRANT PROJECT. GUIDELINES SET FORTH ON THE GRANT APPLICATION AND IN THE POLICIES OF THE KIWANIS INTERNATIONAL FOUNDATION PROVIDE THAT GRANTEES ONLY HAVE ONE YEAR TO CLAIM FUNDS FROM THE DATE OF AWARD. THE GRANTEE MUST THEN SUBMIT PAID INVOICES, SUFFICIENT PROOF OF USE OF FUNDS, OR AN INVOICE FROM VENDOR TO CLAIM THE FUNDS AWARDED. MOST GRANTS ARE AWARDED TO KIWANIS CLUBS, KIWANIS DISTRICTS, OR OTHER AFFILIATE CLUBS/DISTRICTS. X X X X X X true COMMUNITY COUNSELING SERVICE ELIMINATE PROJECT false 20594699 1007739 19586960 20594699 1007739 19586960 All States true US FUND FOR UNICEF 125 MAIDEN LANE NEW YORK NY 10038 131760110 501(C)3 7205000 CASH DISASTER RELIEF CIRCLE K INTERNATIONAL 3636 WOODVIEW TRACE INDIANAPOLIS IN 46268 010772160 501(C)4 16000 CASH LEADERSHIP CONF KIWANIS INTERNATIONAL 3636 WOODVIEW TRACE INDIANAPOLIS IN 46268 361327510 501(C)4 177000 CASH LEADERSHIP CONF KIWANIS YOUTH PROGRAMS 3636 WOODVIEW TRACE INDIANAPOLIS IN 46268 366072042 501(C)3 195000 CASH KEY LEADER TABLE FOR TWO PO BOX 1103 NEW YORK NY 10163 262512855 501(C)4 25000 CASH WORLD SERVICE MEDAL WANTAGH KIWANIS PO BOX 1 WANTAGH NY 11793 116038024 501(C)4 10000 CASH PLAYGROUND EQUIP NATCHEZ TRACE KIWANIS PO BOX 1104 NATCHEZ TRACE MS 39120 646023577 501(C)4 10000 CASH FEED THE HUNGRY SANTA ANA KIWANIS 625 N FRENCH ST PO BOX 1256 SANTA ANA CA 92701 237269725 501(C)4 6400 CASH CITY PARK WASHINGTON KIWANIS PO BOX 103 WASHINGTON NJ 07882 226075920 501(C)4 15000 CASH EDUCATION - ROBOTS CALDWELL-WEST ESSEX KIWANIS PO BOX 447 CALDWELL NJ 07006 221713026 501(C)4 10000 CASH PLAYGROUND EQUIP QUITMAN-LAKE FORK KIWANIS 606 E GOODE ST STE 400 QUITMAN TX 75783 911840418 501(C)4 25000 CASH PLAYGROUND EQUIP TICONDEROGA KIWANIS 10 TEMPERANCE POINT TICONDEROGA NY 12883 141504275 501(C)4 7515 CASH SCHOOL SUPPLIES PAWLEYS ISLAND KIWANIS PO BOX 2960 PAWLEYS ISLAND SC 29585 571073755 501(C)4 12000 CASH PLAYGROUND EQUIP REDMOND KIWANIS PO BOX 253 REDMOND OR 97756 936028131 501(C)4 25000 CASH CITY PARK 2 12 SCHEDULE I, LINE 2 PROCESS FOR MONITORING GRANTS PAID A SPREADSHEET IS KEPT ON AWARDED GRANTS AND TIMELINES OF GRANTS. GRANT REPORTS ARE DUE EVERY 6 MONTHS AND AT THE END OF THE GRANT PROJECT. GUIDELINES SET FORTH ON THE GRANT APPLICATION AND IN THE POLICIES OF THE KIWANIS INTERNATIONAL FOUNDATION PROVIDE THAT GRANTEES ONLY HAVE ONE YEAR TO CLAIM FUNDS FROM THE DATE OF AWARD. THE GRANTEE MUST THEN SUBMIT PAID INVOICES TO CLAIM FUNDS AWARDED OR PROVIDE AN INVOICE FROM A VENDOR (THE VENDOR IS THEN PAID DIRECTLY). MOST GRANTS ARE AWARDED TO KIWANIS CLUBS, KIWANIS DISTRICTS, OR OTHER AFFILIATE CLUBS/DISTRICTS. X X X X false false false false false false false false false STAN D SODERSTROM EXECUTIVE DIRECTOR 0 209121 0 0 0 21416 0 9111 0 52104 0 291752 0 0 ANN L UPDEGRAFF SPLETH COO 134710 0 0 0 0 0 5388 0 34453 0 174551 0 0 0 X 16 94485 FAIR MARKET VALUE X 1 150000 APPRAISAL 0 false true true PART I, LINE 32A THIRD PARTIES WHO SELL NONCASH CONTRIBUTIONS THE ORGANIZATION USES MERRILL LYNCH TO SELL STOCK GIFTS. FORM 990, PART VI, QUESTION 2A NUMBER OF EMPLOYEES REPORTED ON FORM W-3 THE EMPLOYEES OF KIWANIS INTERNATIONAL FOUNDATION ARE PAID THROUGH A COMMON PAYMASTER. FORM 990, PART VI, LINE 11B PROCESS TO REVIEW FORM 990 THE FORM 990 IS REVIEWED BY THE CHIEF OPERATING OFFICER, TREASURER, EXECUTIVE DIRECTOR (ALSO THE KIWANIS EXECUTIVE DIRECTOR), KIWANIS CFO, KIWANIS CONTROLLER, AND AN INDEPENDENT ACCOUNTING FIRM PRIOR TO FILING WITH THE IRS. THE FORM 990 IS ALSO SENT TO THE ENTIRE BOARD OF TRUSTEES IN ADVANCE OF FILING WITH THE IRS. FORM 990, PART VI, LINE 12C MONITORING & ENFORCEMENT OF COMPLIANCE WITH CONFLICT OF INTEREST POLICY EACH EMPLOYEE AS WELL AS BOARD MEMBERS ARE REQUIRED TO READ THE POLICY AND DISCLOSE CONFLICTS OF INTEREST. THESE ARE THEN CLOSELY MONITORED BY THE BOARD AND THE CHIEF OPERATING OFFICER. IF CONFLICTS SHOULD ARISE, THE BOARD MEMBERS MUST ABSTAIN FROM DISCUSSION AND VOTING ON THE ITEMS IN WHICH THEY HAVE CONFLICTS. FORM 990, PART VI, LINE 15A & 15B PROCESS TO REVIEW PRESIDENT, OFFICER, & KEY EMPLOYEE COMPENSATION A SALARY BAND FOR THE POSITIONS IS CREATED THAT REFLECTS COMPENSATION BASED UPON LEVEL OF DUTIES, RESPONSIBILITIES, EXPERIENTIAL REQUIREMENTS, AND SPECIFIC TRAINING OR SKILLS ALONG WITH A COMPARISON TO EQUIVALENT POSITIONS TAKING INTO ACCOUNT THE DEMOGRAPHICS OF THE LOCATION OF THE POSITION. THE BOARD OF TRUSTEES DETERMINES THE COMPENSATION BASED ON HOW THE INDIVIDUAL MEETS THE CRITERIA OF THE POSITION AND ON THE LEVEL OF PERFORMANCE OF THE DUTIES AND RESULTS ACHIEVED. ALL POSITIONS HAVE A CORRESPONDING SALARY BAND DETERMINED SIMILARLY TO THE CHIEF OPERATING OFFICER BAND. THE CHIEF OPERATING OFFICER DETERMINES THE SALARY OF ALL OF THE OFFICERS OR KEY EMPLOYEES BASED ON SIMILAR CRITERIA ESTABLISHED BY THE KIWANIS INTERNATIONAL HUMAN RESOURCES DEPARTMENT. THE MOST RECENT COMPENSATION REVIEW WAS COMPLETED IN JUNE 2014 BY THE DIRECTOR OF HUMAN RESOURCES. FORM 990, PART VI, LINE 19 AVAILABILITY OF GOVERNING DOCUMENTS, COI POLICY, & FINANCIAL STATEMENTS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE ON THE KIF WEBSITE. FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS OR FUND BALANCES BAD DEBTS - UNCOLLECTIBLE PLEDGES $ (706,998) CHANGES IN ANNUITIES PAYABLE $ ( 17,566) TOTAL $ (724,564) KIWANIS INTERNATIONAL 3636 WOODVIEW TRACE INDIANAPOLIS IN 46268 361327510 COMMUNITY SVC IN 501(C)(4) NA false KIWANIS YOUTH PROGRAMS 3636 WOODVIEW TRACE INDIANAPOLIS IN 46268 366072042 YOUTH EDUCATI IN 501(C)(3) 7 NA false CIRCLE K INTERNATIONAL 3636 WOODVIEW TRACE INDIANAPOLIS IN 46268 010772160 YOUTH EDUCATI IN 501(C)(4) NA false false true true false false false false false false false false false false true true true false false true KIWANIS INTERNATIONAL B 177000 CASH KIWANIS INTERNATIONAL C 339996 CASH KIWANIS INTERNATIONAL N,O,P 4958602 CASH KIWANIS INTERNATIONAL S 242624 CASH