2013-02-14T13:41:28-06:00 2012-09-30 BKD LLP 201 N Illinois Street Indianapolis IN 46204 990 2011-10-01 366072039 Kiwanis International Foundation % ROBERT W BRODERICK CFO KIWA 3178758755 3636 Woodview Trace Indianapolis IN 46268 STAN SODERSTROM 3178758755 2013-02-15 true 3173834000 2011 2016-03-07 17:11:31Z STAN SODERSTROM 3636 WOODVIEW TRACE INDIANAPOLIS IN 46268 21766703 false X WWW.KIWANIS.ORG/KIF 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 0 219000 0 0 6719486 13383789 0 0 938911 403213 0 0 7658397 13787002 1395815 2991752 0 0 846778 1441032 0 1387420 3188730 2477725 1904898 4720318 7725102 2938079 6061900 14911851 21509178 1369099 714739 13542752 20794439 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 STAGE APPROXIMATELY 150,000 SERVICE PROJECTS AND RAISE MORE THAN $100 MILLION EVERY YEAR FOR COMMUNITIES, FAMILIES, AND PROJECTS. false false 2723914 2575223 KIWANIS FOUNDATION IS PARTNERING WITH UNICEF TO RAISE FUNDS TO HELP ELIMINATE MATERNAL AND NEONATAL TETANUS IN DESIGNATED COUNTRIES AROUND THE GLOBE. 161638 161638 DISTRIBUTIONS FOR DISASTER RELIEF PROJECTS AROUND THE WORLD IN COMMUNITIES THAT ARE SERVED BY AREA KIWANIS CLUBS, MEMBERS, AND DISTRICTS. 726028 254891 DISTRIBUTIONS FOR KIWANIS CLUB PROJECTS AND SCHOLARSHIPS BENEFITING CHILDREN IN NEED THROUGHOUT THE WORLD IN THE COMMUNITIES SERVED BY KIWANIS CLUBS, MEMBERS AND DISTRICTS. 3611580 true true false false true false false false true false false false false true false true 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 false false false true false false true false true 20 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 false 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 X JOHN J HARTEN 1.0 X X D HUGH SIGGINS 1.0 X X PETER J MANCUSO 1.0 X X J LAMAR ANDERSON 1.0 X GUNTER GASSER 1.0 X JOHN HOLLEY 1.0 X EDWARD HUMPHRIES 1.0 X LANCE M INCITTI 1.0 X X CHIA SING HWANG 1.0 X STEPHEN A PAGE 1.0 X MARY M LANGDON 1.0 X ROBERT PARTON JR 1.0 X MARK RABAUT 1.0 X SYLVESTER NEAL 1.0 X DANIEL VIGNERON 1.0 X ANN UPDEGRAFF-SPLETH 40.0 X 86658 0 28862 STAN D SODERSTROM 4.0 X 0 219084 62610 MATTHEW MORRIS 40.0 X 120246 0 34499 206904 219084 125971 1 false true false COMMUNITY COUNSELING SERVICE 461 5TH AVENUE 3RD FLOOR NEW YORK NY 10017 FUNDRAISING SERVICES 1387420 1 13383789 16553 13383789 0 347442 347442 0 0 8035472 7979701 55771 55771 55771 0 0 0 0 13787002 403213 2456727 2456727 0 535025 535025 0 173902 40181 60925 72796 0 0 0 0 1267130 302413 433658 531059 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 11929 0 11929 0 21405 0 21405 0 0 0 0 0 1387420 1387420 75482 0 75482 0 244670 28294 1819 214557 554658 99785 60182 394691 64155 13183 10671 40301 0 0 0 0 0 0 0 0 109922 4517 83570 21835 557576 48170 117194 392212 0 0 0 0 173726 75203 299 98224 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 LICENSE AND FEES 58092 50559 7533 POSTAGE 24635 2306 7864 14465 PRINTING & PUBLICATIONS 12657 5379 7278 MISCELLANEOUS -4009 397 -10765 6359 7725102 3611580 924792 3188730 351712 91090 2535444 2299939 1617061 6845576 0 0 0 0 0 0 0 0 0 0 71571 5983 0 0 0 0 10075048 11938400 0 0 0 0 0 0 261015 328190 14911851 21509178 0 0 44091 62221 0 0 0 0 0 0 0 0 0 0 0 0 1325008 652518 1369099 714739 X -508066 -437640 3189675 10086344 10861143 11145735 13542752 20794439 14911851 21509178 X 6061900 1189787 X false true true X false X 4323685 3210775 3463021 6719486 13383789 31100756 4323685 3210775 3463021 6719486 13383789 31100756 468512 30632244 329173 71358 150184 240685 347442 1138842 16420 16420 32256018 0.94966 0.95731 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2 200 10000 222635 true true 11115281 286647 1795337 257572 -27807 75482 12892018 10278580 297628 -93357 46329 -678759 11115281 8891331 963848 459393 35992 10278580 8805622 347211 -228583 32919 8891331 0.00230 0.86330 0.13900 false false 0 RELATED PARTY PAYABLE 516642 ANNUITIES PAYABLE 135876 652518 13787002 7725102 6061900 1498596 -308809 1189787 7251687 15485749 1498596 275633 1774229 13711520 75482 75482 13787002 7986894 275633 275633 7711261 75482 -61641 13841 7725102 INTENDED USES 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. DURING 2012, THE FOUNDATION REEVALUATED ITS CALCULATION OF UNDERWATER ENDOWMENTS BASED ON THE APPLICATION OF THE SPENDING RATE AND INVESTMENT ALLOCATIONS. BASED ON THIS EVALUATION, IT WAS DETERMINED THAT $27,807 WAS REQUIRED TO BE INCLUDED IN VARIOUS ENDOWMENTS AND IT SHOWS AS A NEGATIVE EXPENDITURE ON PART V, LINE 1E IN THE CURRENT YEAR. FIN 48 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 EXPENSES TO AFS SCHEDULE D, PART XIII, LINE 4B CHANGE IN VALUE OF ANNUITIES PAYABLE $(61,641) RECONCILIATION OF CHANGE IN NET ASSETS SCHEDULE D, PART XI, LINE 8 BAD DEBTS - UNCOLLECTIBLE PLEDGES: $(308,809) true South America 0 0 Program Services GRANTMAKING 9669 East Asia and the Pacific 0 0 Program Services GRANTMAKING 47415 Europe (Including Iceland and Greenland) 0 0 Program Services GRANTMAKING 19217 North America 0 0 Program Services GRANTMAKING 336538 Central America and the Caribbean 0 0 Program Services GRANTMAKING 92691 Sub-Saharan Africa 0 0 Program Services GRANTMAKING 5450 East Asia and the Pacific 0 0 Program Services GRANTMAKING 24045 0 0 0 0 535025 535025 East Asia/Pacific EDUCATION 8737 CASH Europe/Iceland/Greenland DISASTER 9217 CASH North America MEDICAL 336538 CASH Cent. America/Caribbean DISASTER 92691 CASH Sub-Saharan Africa EDUCATION 5450 CASH South America EDUCATION 9669 CASH East Asia/Pacific HUNGER 8979 CASH East Asia/Pacific DISASTER 29699 CASH Europe/Iceland/Greenland MEDICAL 10000 CASH East Asia/Pacific MEDICAL 24045 CASH 8 2 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 TO CLAIM FUNDS AWARDED OR PROVIDE AN INVOICE FROM A VENDOR (THE VENDOR IS THEN PAID DIRECTLY). X X X X X X true COMMUNITY COUNSELING SERVICE ELIMINATE PROJECT false 11867854 1387420 10480434 11867854 1387420 10480434 AL AK AZ AR CA CO CT DE FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY true New York Kiwanis District 9020 Kiwanis Road Taberg NY 13471 146038700 501(c)3 9000 Kamp Kiwanis Key Club International 3636 Woodfield Trace Indianapolis IN 46268 366072042 501(c)3 50000 Key Leader United States Fund for UNICEF 125 Maiden Lane New York NY 10038 131760110 501(c)3 1950000 Elimintate Project Kiwanis Club of Citrus Heights 6939 Sunrise Blvd Suite 100 Citrus Heights CA 95610 680034158 501(c)4 10000 Rent Needy Families Kiwanis Club of Belton 101 Ben Nevis Belton TX 76513 752284498 501(c)4 5940 Child Center - India Circle K International 3636 Woodfield Trace Indianapolis IN 46268 361327510 501(c)4 15000 Leadership Academy Aktion Club 3636 Woodfield Trace Indianapolis IN 46268 361327510 501(c)4 10000 Aktion Club Conf Kiwanis International 3636 Woodfield Trace Indianapolis IN 46268 361327510 501(c)4 111588 Ki Youth Programs Heifer International 1 World Avenue Little Rock AR 72202 351019477 501(c)3 10000 Wordld Service Medal Indian River Kiwanis Club PO Box 753 Indian River MI 49749 382276062 501(c)4 15000 Mozambique Project California-Nevada-Hawaii Kiwanis District 8360 Rd Oak St Ste 201 Rancho Cucamonga CA 91730 940359545 501(c)3 14317 KI District Programs 5 6 PROCEDURE FOR MONITORING THE USE OF GRANT FUNDS IN THE U.S. SCHEDULE I, 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 TO CLAIM FUNDS AWARDED OR PROVIDE AN INVOICE FROM A VENDOR (THE VENDOR IS THEN PAID DIRECTLY). X X X X false false false false false false false false false MATTHEW MORRIS 120246 0 0 0 0 0 4810 0 29689 0 154745 0 0 STAN D SODERSTROM 0 198288 0 0 0 20796 0 8653 0 53957 0 281694 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. 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 2012 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 5 UNREALIZED GAIN ON INVESTMENTS: $1,498,596 BAD DEBTS - UNCOLLECTIBLE PLEDGES: $(308,809) ---------- $1,189,787 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:STAN D. SODERSTROM TITLE:EXECUTIVE DIRECTOR HOURS:36 KIWANIS INTERNATIONAL 3636 WOODVIEW TRACE INDIANPAOLIS 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 true true true true false false false KIWANIS INTERNATIONAL B 124088 CASH KIWANIS INTERNATIONAL C 275633 CASH KIWANIS INTERNATIONAL L 223176 CASH KIWANIS INTERNATIONAL M 52457 CASH KIWANIS INTERNATIONAL N 223176 CASH KIWANIS INTERNATIONAL O 5230414 CASH