KIWANIS CLUB OF CHEBOYGAN FOUNDATION: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: KIWANIS CLUB OF CHEBOYGAN FOUNDATION (EIN 20-0066529)
Tax period: 2011-01-01 to 2011-12-31
Filed: 2013-01-24
IRS object ID: 201300249349300205
Schema version: 2011v1.5
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
Form 990
Schedule A
Schedule G
Schedule I
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-01-24T08:22:11-06:00	Timestamp
Tax Period End Date	2011-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	NIELAND & KOSANKE PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	201 S MAIN SUITE 2	AddressLine1
City	CHEBOYGAN	City
State	MI	State
ZIP Code	497211950	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2011-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	200066529	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	KIWANIS CLUB OF CHEBOYGAN	BusinessNameLine1
Business Name Line2	FOUNDATION	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	KIWA	NameControl

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 324	AddressLine1
City	CHEBOYGAN	City
State	MI	State
ZIP Code	49721	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	RANDY ELLIOT	Name
Title	TREASURER	Title
Date Signed	2013-01-22	DateSigned

Preparer Preparer

Field	Value	IRS element (for citing)
Name	DANIEL R NIELAND CPA	Name
Phone	2316274396	Phone
Date Prepared	2013-01-22	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-25 16:41:14Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	GARY WILLIAMS	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	PO BOX 324	AddressLine1
City	CHEBOYGAN	City
State	MI	State
ZIP Code	49721	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	42822	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Activity Or Mission Description	TO IMPROVE THE QUALITY OF LIFE FOR CHILDREN AND FAMILIES WORLDWIDE	ActivityOrMissionDescription
Nbr Voting Members Governing Body	11	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	11	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	11624	ContributionsGrantsPriorYear
Contributions Grants Current Year	990	ContributionsGrantsCurrentYear
Program Service Revenue CY	0	ProgramServiceRevenueCY
Investment Income Prior Year	205	InvestmentIncomePriorYear
Investment Income Current Year	215	InvestmentIncomeCurrentYear
Other Revenue Prior Year	-68	OtherRevenuePriorYear
Other Revenue Current Year	22205	OtherRevenueCurrentYear
Total Revenue Prior Year	11761	TotalRevenuePriorYear
Total Revenue Current Year	23410	TotalRevenueCurrentYear
Grants And Similar Amnts CY	16229	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Current Year	0	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	167	OtherExpensePriorYear
Other Expenses Current Year	778	OtherExpensesCurrentYear
Total Expenses Prior Year	167	TotalExpensesPriorYear
Total Expenses Current Year	17007	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	11594	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	6403	RevenuesLessExpensesCY
Total Assets BOY	28538	TotalAssetsBOY
Total Assets EOY	34941	TotalAssetsEOY
Total Liabilities EOY	0	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	28538	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	34941	NetAssetsOrFundBalancesEOY
Mission Description	TO IMPROVE THE QUALITY OF LIFE FOR CHILDREN AND FAMILIES WORLDWIDE	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	5672	Expense
Grants	5672	Grants
Description	TO PROVIDE FUNDS TO LOCAL COMMUNITY SERVICE ORGANIZATIONS	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	3207	Expense
Grants	3207	Grants
Description	TO PROVIDE FUNDS TO LOCAL COMMUNITY SPIRITUAL AIMS ORGANIZATIONS	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	7350	Expense
Grants	7350	Grants
Description	TO PROVIDE FUNDS TO LOCAL COMMUNITY YOUTH SERVICE ORGANIZATIONS	Description

Field	Value	IRS element (for citing)
Total Program Service Expense	16229	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	false	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	true	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	true	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	false	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	0	NumberOfEmployees
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Nbr Voting Governing Body Members	11	NbrVotingGoverningBodyMembers
Number Independent Voting Members	11	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	RANDY ELLIOT	NamePerson
Telephone Number	2315970411	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	903 FREMONT ST	AddressLine1
City	CHEBOYGAN	City
State	MI	State
ZIP Code	49721	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (11 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
JOHN AINSLIE
DIRECTOR	1.00	X	0	0	0
DONNA SUMNER
DIRECTOR	1.00	X	0	0	0
FABIAN LAVIGNE
DIRECTOR	1.00	X	0	0	0
BARB HALL
DIRECTOR	1.00	X	0	0	0
MISSY EVANS
DIRECTOR	1.00	X	0	0	0
DENNIS FRAID
DIRECTOR	1.00	X	0	0	0
ROBERT LACROSS
DIRECTOR	1.00	X	0	0	0
LU MUNGER
PRESIDENT	4.00		0	0	0	X
RANDY ELLIOTT
TREASURER	2.00		0	0	0	X
CATHY STONE
SECRETARY	2.00		0	0	0	X
JOHN DECARLI
VICE PRESIDE	1.00		0	0	0	X

Field	Value	IRS element (for citing)
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
All Other Contributions	990	AllOtherContributions
Total Contributions	990	TotalContributions

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	215	TotalRevenueColumn
Related Or Exempt Function Income	215	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	41617	GrossIncomeFundraisingEvents
Fundraising Direct Expenses	19412	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	22205	TotalRevenueColumn

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	23410	TotalRevenueColumn
Related Or Exempt Function Income	215	RelatedOrExemptFunctionIncome

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	16229	Total
Program Services	16229	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	568	Total
Management And General	568	ManagementAndGeneral

Other Expenses OtherExpenses (2 entries)

DescriptionDescription	TotalTotal	Management And GeneralManagementAndGeneral
PERMIT FEES	160	160
MISCELLANEOUS	50	50

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	17007	Total
Program Services	16229	ProgramServices
Management And General	778	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	22127	BOY
EOY	28530	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
BOY	6411	BOY
EOY	6411	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	28538	BOY
EOY	34941	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	28538	BOY
EOY	34941	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	28538	BOY
EOY	34941	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	28538	BOY
EOY	34941	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	6403	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	false	FSAudited

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	9691	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	6977	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	10477	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	11624	CurrentTaxYearMinus1Year
Current Tax Year	990	CurrentTaxYear
Total	39759	Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	29868	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	22111	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	22873	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	19797	CurrentTaxYearMinus1Year
Current Tax Year	41832	CurrentTaxYear
Total	136481	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	39559	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	29088	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	33350	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	31421	CurrentTaxYearMinus1Year
Current Tax Year	42822	CurrentTaxYear
Total	176240	Total

Field	Value	IRS element (for citing)
Public Support Total509	176240	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	161	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	72	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	227	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	205	CurrentTaxYearMinus1Year
Total	665	Total

Investment Income And UBTI InvestmentIncomeAndUBTI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	161	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	72	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	227	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	205	CurrentTaxYearMinus1Year
Total	665	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	39720	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	29160	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	33577	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	31626	CurrentTaxYearMinus1Year
Current Tax Year	42822	CurrentTaxYear
Total	176905	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.99620	PublicSupportPercentage509
Prior Year Support Percentage	0.99520	PriorYearSupportPercentage
Investment Income Percentage	0.00000	InvestmentIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

Schedule G IRS990ScheduleG

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	SPORTS FISH DIN	NameOfEvent1
Gross Receipts Event1	16761	GrossReceiptsEvent1
Gross Revenue Event1	16761	GrossRevenueEvent1
Other Direct Expenses Event1	12781	OtherDirectExpensesEvent1
Name Of Event2	OLD NEWSBOY PAP	NameOfEvent2
Gross Receipts Event2	10805	GrossReceiptsEvent2
Gross Revenue Event2	10805	GrossRevenueEvent2
Other Direct Expenses Event2	1822	OtherDirectExpensesEvent2
Total Number Of Other Events	2	TotalNumberOfOtherEvents
Gross Receipts Other Events	14051	GrossReceiptsOtherEvents
Gross Revenue Other Events	14051	GrossRevenueOtherEvents
Other Direct Expenses Other Events	4809	OtherDirectExpensesOtherEvents
Gross Receipts Total	41617	GrossReceiptsTotal
Gross Revenue Total Events	41617	GrossRevenueTotalEvents
Other Direct Expenses Total Events	19412	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	19412	DirectExpenseSummaryEvents
Net Income Summary	22205	NetIncomeSummary

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	true	RecordsMaintained

Recipient Table RecipientTable (2 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	Amount Of Cash GrantAmountOfCashGrant
VARIOUS
VARIOUS	CHEBOYGAN	MI	49721	5672
VARIOUS
VARIOUS	CHEBOYGAN	MI	49721	7350

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	NO REVIEW WAS OR WILL BE CONDUCTED.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	NO DOCUMENTS AVAILABLE TO THE PUBLIC