2014-02-12T09:18:15-06:00 2013-09-30 BKD LLP 201 N Illinois Street Indianapolis IN 46204 990 2012-10-01 366072039 KIWANIS INTERNATIONAL FOUNDATION % ROBERT W BRODERICK CFO KIWA 3178758755 3636 WOODVIEW TRACE Suite INDIANAPOLIS IN 46268 STAN SODERSTROM 3178758755 2014-02-15 true 3173834000 2012 2015-11-30 17:44:51Z STAN SODERSTROM 3636 WOODVIEW TRACE INDIANAPOLIS IN 46268 28098839 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 AND SERVE. 15 15 0 208000 0 0 13383789 17228409 0 0 403213 1063376 0 0 13787002 18291785 2991752 7148113 0 0 1441032 1498011 1387420 1498835 3138504 1904898 1777829 7725102 11922788 6061900 6368997 21509178 27899189 714739 826291 20794439 27072898 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 6606921 6244394 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. 127380 127380 DISTRIBUTIONS FOR DISASTER RELIEF PROJECTS AROUND THE WORLD IN COMMUNITIES THAT ARE SERVED BY AREA KIWANIS CLUBS, MEMBERS, AND DISTRICTS. 968822 776339 DISTRIBUTIONS FOR PROGRAMS OF KIWANIS INTERNATIONAL (KIWANIS CHILDREN'S FUND, IDD FUNDING, WORLD SERVICE MEDAL, ETC.) AND ITS AFFILIATES (KEY CLUB, 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. 7703123 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 false false false false false true false true false true 0 0 true 0 false true BE CA JM JA NZ 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 3172176146 3636 WOODVIEW TRACE INDIANAPOLIS IN 46268 PETER J MANCUSO 1.0 0.0 X X 0 D HUGH SIGGINS 1.0 0.0 X X 0 LANCE M INCITTI 1.0 0.0 X X 0 ROBERT PARTON JR 1.0 0.0 X X 0 J LAMAR ANDERSON 1.0 0.0 X 0 JOHN R BUTTON 1.0 0.0 X 0 CYNTHIA CHAMPER 1.0 0.0 X 0 VALERIA GRINGERI 1.0 0.0 X 0 JOHN HOLLEY 1.0 0.0 X 0 EDWARD HUMPHRIES 1.0 0.0 X 0 CHIA SING HWANG 1.0 0.0 X 0 MARY M LANGDON 1.0 0.0 X 0 ALAN PENN 1.0 0.0 X 0 MARK RABAUT 1.0 0.0 X 0 ALICE M SAVAGE 1.0 0.0 X 0 ANN UPDEGRAFF-SPLETH 40.0 0.0 X 131614 0 38437 STAN D SODERSTROM 4.0 36.0 X 0 223701 55106 MATTHEW MORRIS 40.0 0.0 X 120000 0 32718 251614 223701 126261 2 false true false COMMUNITY COUNSELING SERVICE 461 5TH AVENUE 3RD FLOOR NEW YORK NY 10017 FUNDRAISING SERVICES 1837648 1 17228409 7008 17228409 0 412909 412909 0 0 0 0 0 10457521 9807054 650467 650467 650467 0 0 0 0 18291785 1063376 6047036 6047036 0 1101077 1101077 0 161498 36082 62943 62473 0 1050633 234736 409478 406419 0 285880 63872 111420 110588 0 0 8191 8191 22940 22940 0 1498835 1498835 97706 97706 72367 32813 2321 37233 581338 44531 60000 476807 78840 20908 17033 40899 0 0 121328 7276 82590 31462 460223 37705 104410 318108 0 197364 69582 2898 124884 0 0 0 0 LICENSE AND FEES 70528 0 64066 6462 POSTAGE 74782 2585 10499 61698 PRINTING & PUBLICATIONS 4920 4920 0 0 MISCELLANEOUS -12698 24666 -37364 11922788 7703123 1081161 3138504 91090 156562 2299939 2182712 6845576 11559115 0 619 0 0 0 0 0 0 0 0 5983 13133 0 0 0 0 11938400 13648932 0 0 0 0 0 0 328190 338116 21509178 27899189 0 0 62221 181592 0 0 0 0 0 0 0 0 0 0 0 0 652518 644699 714739 826291 X -437640 -240827 10086344 15890602 11145735 11423123 20794439 27072898 21509178 27899189 X 6368997 305400 -395938 X false true X true false X 3210775 3463021 6719486 13383789 17228409 44005480 0 0 3210775 3463021 6719486 13383789 17228409 44005480 95110 43910370 71358 150184 240685 347442 412909 1222578 0 16420 16420 45244478 0.97051 0.94970 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2 10000 7000 246594 true true 12907613 277388 1286747 267189 97706 14106853 11115281 302242 1795337 257572 -27807 75482 12907613 10278580 297628 -93357 46329 -678759 11115281 8891331 963848 459393 35992 10278580 8805622 347211 -228583 32919 8891331 0.00135 0.80976 0.19159 false false 0 RELATED PARTY PAYABLE 532428 ANNUITIES PAYABLE 112271 644699 18894844 305400 326976 68389 700765 18194079 97706 97706 18291785 12616385 326976 464327 791303 11825082 97706 97706 11922788 CHANGE IN PRIOR YEAR ENDOWMENT ENDING BALANCE SCHEDULE D, PART V, LINE 1G THE PRIOR YEAR ENDING BALANCE OF THE ENDOWMENT FUND HAS CHANGED FROM PRIOR YEAR REPORTING DUE TO A RECLASSIFICATION OF CONTRIBUTIONS LISTED ON THE PRIOR YEAR SCHEDULE D. INTENDED USE OF THE ORGANIZATION'S ENDOWMENT FUNDS SCHEDULE D, PART V, LINE 4 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. ASC 740 DISCLOSURE SCHEDULE D, PART X 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. RECONCILIATION OF REVENUES TO AUDITED FINANCIAL STATEMENTS SCHEDULE D, PART XI, LINE 2D CHANGE IN VALUE OF ANNUITIES PAYABLE $ 68,389 RECONCILIATION OF EXPENSES TO AUDITED FINANCIAL STATEMENTS SCHEDULE D, PART XII, LINE 2D BAD DEBTS EXPENSE $ 464,327 false East Asia and the Pacific 0 0 Program Services GRANTMAKING 105898 Central America and the Caribbean 0 0 Program Services GRANTMAKING 58631 Europe (Including Iceland and Greenland) 0 0 Program Services GRANTMAKING 78253 North America 0 0 Program Services GRANTMAKING 853360 South America 0 0 Program Services GRANTMAKING 4935 0 0 0 0 1101077 1101077 East Asia and the Pacific DISASTER 10000 CASH East Asia and the Pacific EDUCATION 38178 CASH North America DISASTER 40000 CASH Central America and the Caribbean DISASTER 56631 CASH Europe (Including Iceland and Greenland) EDUCATION 51414 CASH Europe (Including Iceland and Greenland) DISASTER 26839 CASH North America EDUCATION 38686 CASH East Asia and the Pacific MEDICAL 57720 CASH North America MEDICAL 774673 CASH 9 false false false false false false PROCEDURE FOR MONITORING THE USE OF GRANT FUNDS OUTSIDE THE U.S. SCHEDULE F, PART I, LINE 2 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 461 5TH AVENUE 3RD FLOOR NEW YORK NY 10017 ELIMINATE PROJECT false 15732471 1498835 14233636 15732471 1498835 14233636 All States true INDIAN RIVER KIWANIS CLUB PO BOX 753 INDIAN RIVER MI 49749 382276062 501(C)4 12823 CASH MOZAMBIQUE PROJECT ALL STAR RAFTING PO BOX 120 MAUPIN OR 97037 930205193 501(C)4 13200 CASH MT. HOOD CAMP US FUND FOR UNICEF 125 MAIDEN LANE NEW YORK NY 10038 131760110 501(C)3 5505104 CASH CIRCLE K 6C INITIATIVE KIWANIS INTERNATIONAL 3636 WOODVIEW TRACE INDIANAPOLIS IN 46268 361327510 501(C)4 146863 CASH KI-SLP SUBSIDY, KI- SLP CONFERENCE, AKTION CLUB, KI 100TH ANNIVERSARY AMES TOWN AND COUNTRY KC 1601 AMHERST DRIVE AMES IA 50014 426101874 501(C)4 5500 CASH TEEN MAZE LOMBARD KC PO BOX 321 LOMBARD IL 60148 510245670 501(C)4 8000 CASH BIKES FOR KIDS ROLLA MISSOURI NOON KC PO BOX 368 ROLLA MO 65402 436052180 501(C)4 6338 CASH SCHOOL SUPPLIES LAKE NORMAN KC PO BOX 2543 CORNELIUS NC 28031 562237489 501(C)4 6500 CASH MUSICAL SUPPLIES SAINT JOHNSBURY KC PO BOX 204 ST JOHNSBURY VT 05819 036008847 501(C)4 6500 CASH SWIMMING POOL TICONDEROGA KC PO BOX 44 TICONDEROGA NY 12883 141504275 501(C)4 7285 CASH SCHOOL SUPPLIES CIRCLE K INTERNATIONAL 3636 WOODVIEW TRACE INDIANPOLIS IN 46268 010772160 501(C)4 16000 CASH CIRCLE K LDRSHP ACADEMY KEY CLUB INTERNATIONAL 3636 WOODVIEW TRACE INDIANAPOLIS IN 46268 366072042 501(C)3 50000 CASH KEY LEADER 2 10 PROCESS FOR MONITORING GRANTS PAID SCHEDULE I, LINE 2 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 ANN UPDEGRAFF-SPLETH 131614 0 0 0 0 0 5285 0 33152 0 170051 0 0 0 STAN D SODERSTROM 0 202283 0 0 0 21418 0 8838 0 46268 0 278807 0 0 MATTHEW MORRIS 120000 0 0 0 0 0 4800 0 27918 0 152718 0 0 0 NUMBER OF EMPLOYEES REPORTED ON FORM W-3 FORM 990, PART VI, QUESTION 2A THE EMPLOYEES OF KIWANIS INTERNATIONAL FOUNDATION ARE PAID THROUGH A COMMON PAYMASTER UNDER KIWANIS INTERNATIONAL. PROCESS TO REVIEW FORM 990 FORM 990, PART VI, LINE 11B THE FORM 990 IS REVIEWED BY THE CHIEF OPERATING OFFICER, TREASURER, EXECUTIVE DIRECTOR (ALSO THE KIWANIS EXECUTIVE DIRECTOR), KIWANIS CFO, AND KIWANIS CONTROLLER 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 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. MONITORING AND ENFORCEMENT OF COMPLIANCE WITH CONFLICT OF INTEREST POLICY FORM 990, PART VI, LINE 12C 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. PROCESS TO REVIEW PRESIDENT, OFFICER, & KEY EMPLOYEE COMPENSATION FORM 990, PART VI, LINE 15A & 15B 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 2013 BY THE DIRECTOR OF HUMAN RESOURCES. AVAILABILITY OF GOVERNING DOCUMENTS, COI POLICY, AND FINANCIAL STATEMENTS FORM 990, PART VI, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE ON THE KIF WEBSITE. OTHER CHANGES IN NET ASSETS OR FUND BALANCES FORM 990, PART XI, LINE 9 BAD DEBTS - UNCOLLECTIBLE PLEDGES $ (464,327) CHANGES IN ANNUITIES PAYABLE $ 68,389 TOTAL $ (395,938) KIWANIS INTERNATIONAL 3636 WOODVIEW TRACE INDIANAPOLIS IN 46268 361327510 COMMUNITY SVC IN 501(C)(4) NA false KEY CLUB INTERNATIONAL 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 false KIWANIS INTERNATIONAL B 146863 CASH KIWANIS INTERNATIONAL C 343204 CASH KIWANIS INTERNATIONAL N 103800 CASH KIWANIS INTERNATIONAL O 223173 CASH KIWANIS INTERNATIONAL P 4899075 CASH