2023-08-15T10:15:16-05:00 2022-09-30 FORVIS LLP 201 N Illinois Street Indianapolis IN 46204 990 2021-10-01 361327510 Kiwanis International Inc % ROBERT BRODERICK KIWA 3178758755 3636 WOODVIEW TRACE INDIANAPOLIS IN 46268 ROBERT W BRODERICK CFO 3178758755 2023-08-15 true Robert W Broderick 999009999 NICOLE B FISHBACK P01279475 3173834000 2023-08-15 2 2021 2023-04-26 12:10:37Z STAN D SODERSTROM 3636 WOODVIEW TRACE INDIANAPOLIS IN 46268 37054153 false 0026 X WWW.KIWANIS.ORG X 1915 IN KIDS NEED KIWANIS; KIWANIS IS A GLOBAL ORGANIZATION DEDICATED TO IMPROVING THE WORLD ONE CHILD AND ONE COMMUNITY AT A TIME. 18 18 121 169269 183019 0 8555532 8714616 4983620 5436783 5159555 1800366 674050 891424 19372757 16843189 471458 505141 0 0 8901530 9317986 0 0 0 7084281 9566039 16457269 19389166 2915488 -2545977 39067168 31117754 6688331 7811493 32378837 23306261 X KIWANIS IS A GLOBAL ORGANIZATION OF VOLUNTEERS DEDICATED TO IMPROVING THE WORLD ONE CHILD AND ONE COMMUNITY AT A TIME. THE ORGANIZATION COORDINATES EVENTS AND PROVIDES SERVICES TO CLUBS AROUND THE WORLD, WHICH IN TURN SPONSOR AND ADDRESS CHILD-FOCUSED CAUSES. KIWANIS INTERNATIONAL ALSO PROVIDES EDUCATION SERVICES TO OUR MEMBERS BY PROVIDING SEVERAL MAGAZINES REGARDING CURRENT EVENTS AND EDUCATIONAL ACTIVITIES AND MATERIALS TO ENCOURAGE SERVICE TO THE LOCAL COMMUNITIES AND TO THE WORLD. THE ORGANIZATION SERVES MORE THAN 335,000 ADULT AND YOUTH MEMBERS IN ITS FAMILY OF ORGANIZATIONS AROUND THE WORLD. KIWANIS HAS A BRAND CAMPAIGN ENTITLED KIDS NEED KIWANIS. false false 4292293 97604 80275 LEADERSHIP EDUCATION/DEVELOPMENT AND COMMUNICATION - KIDS NEED KIWANIS; FOR MORE THAN 100 YEARS KIWANIS HAS BEEN BUILDING AND DEVELOPING LEADERS AT ALL LEVELS AND ALL AROUND THE WORLD. KIWANIS OFFERS A UNIQUE BRAND OF LEADERSHIP THROUGH SERVICE TO OTHERS. A MAJOR FOCUS FOR KIWANIS IS THE DEVELOPMENT OF LEADERSHIP EDUCATIONAL MATERIALS FOR THEIR CLUB, DIVISION, DISTRICT, AND INTERNATIONAL OFFICERS. IT IS IMPORTANT TO EDUCATE CLUB OFFICERS ON HOW TO LEAD AND OPERATE A CLUB, TO EDUCATE LIEUTENANT GOVERNORS ON HOW TO LEAD A DIVISION, TO EDUCATE DISTRICT OFFICERS ON HOW TO LEAD AND OPERATE A DISTRICT, AND TO EDUCATE THE BOARD OF TRUSTEES ON HOW TO LEAD THE INTERNATIONAL ORGANIZATION. WITH EFFECTIVE LEADERSHIP AT ALL LEVELS, THE MISSION AND FUNCTION OF KIWANIS CLUBS AND KIWANIS INTERNATIONAL, SERVING THE CHILDREN OF THE WORLD AND IN OUR COMMUNITIES, CAN BE CARRIED OUT EFFECTIVELY. 1505898 672053 KIWANIS MEETINGS AND INTERNATIONAL CONVENTION - THE ANNUAL KIWANIS INTERNATIONAL CONVENTION IS HELD IN VARIOUS COUNTRIES AND LOCATIONS FROM YEAR-TO-YEAR, IN WHICH IT BRINGS TOGETHER UP TO 5,000 KIWANIS MEMBERS AND GUESTS FROM AROUND THE WORLD. IT IS THE SINGLE LARGEST GLOBAL GATHERING OF KIWANIS MEMBERS, REPRESENTING MORE THAN 70 COUNTRIES. WORKSHOPS, EDUCATIONAL SESSIONS, DYNAMIC EDUCATIONAL SPEAKERS, MOTIVATIONAL EVENTS AND CONDUCTING THE BUSINESS OF THE ORGANIZATION ARE THE MAIN FOCUS OF THE EVENT. 502494 406124 111017 SERVICE LEADERSHIP PROGRAMS - FOR MORE THAN 90 YEARS KIWANIS HAS BEEN BUILDING AND DEVELOPING LEADERS AT ALL LEVELS, OFFERING A UNIQUE BRAND OF LEADERSHIP THROUGH SERVICE TO OTHERS. KIWANIS SPONSORS VARIOUS PROGRAMS FOR YOUTH, YOUNG ADULTS, AND ADULTS WITH LIVING DISABILITIES, THAT CAN CHANGE LIVES. THROUGH KIWANIS SERVICE LEADERSHIP PROGRAMS, YOUTH AND ADULT MEMBERS CAN EARN SCHOLARSHIPS, LEARN WITH FRIENDS AND HELP THEIR COMMUNITIES AND THE WORLD. PROGRAMS SUCH AS K-KIDS, TERRIFIC KIDS, BRINGING UP GRADES, BUILDERS CLUB, KIWANIS YOUTH PROGRAMS, INC., KEY CLUB, KEY LEADER, CIRCLE K, AND AKTION CLUB ARE PROGRAMS SPONSORED BY KIWANIS AND IT IS THROUGH THESE PROGRAMS THAT THE YOUTH PARTICIPANTS ARE EMPOWERED TO MAKE SUCH AN IMPACT. BY INVESTING TIME IN THESE PROGRAMS, KIWANIS MEMBERS AND OTHERS SOW THE SEEDS OF SERVICE. A LARGE PART OF WHAT KIWANIS DOES IS TO SPONSOR THESE YOUTH AND YOUNG ADULT ORGANIZATIONS TO PERFORM COMMUNITY SERVICE ACTIVITIES JUST LIKE KIWANIS CLUBS DO. KIWANIS IS STILL VERY INSTRUMENTAL IN SPONSORING ALL OF OUR YOUTH PROGRAMS; HOWEVER, THE DAY-TO-DAY OPERATIONS OF THE PROGRAMS FOR BUILDERS CLUBS, K-KIDS, AND KEY LEADER ARE NOW MANAGED UNDER KIWANIS YOUTH PROGRAMS, INC. 6676951 1413 5845138 OTHER PROGRAM SERVICES - SEE SCHEDULE O 6676951 1413 5845138 12977636 false false false true false false false false false true false false false true false false true false true true true false false false false false true false true false false false false false false false false false false false false false true true true false true 84 0 121 true true true true BE CA IN RP false false false false false false X 18 18 false false false false true true true true true false true true true true true true true true true true false IN X X ROBERT BRODERICK 3178758755 3636 WOODVIEW TRACE INDIANAPOLIS IN 46268 X STAN SODERSTROM EXECUTIVE DIRECTOR 33.0 7.0 X 226889 48128 31526 JEFFREY E OATESS CHIEF OPERATING OFFICER 40.0 0.0 X 217469 0 27723 ROBERT W BRODERICK CHIEF FINANCIAL OFFICER 40.0 0.0 X 210963 0 28464 DAVID KRESS GENERAL LEGAL COUNSEL 40.0 0.0 X 175855 0 27059 PAMELA NORMAN CHIEF PHILANTHROPY OFFICER 20.0 20.0 X 80987 80987 26504 BENJAMIN F HENDRICKS III CHIEF COMMUNICATIONS OFFICER 40.0 0.0 X 149320 0 25998 WILLIAM W PARKER CONTROLLER 40.0 0.0 X 138794 0 24827 MICHAEL W DOWNS DIRECTOR MEETINGS & CONVENTION 40.0 0.0 X 115063 0 24928 MICHELLE STUDY-CAMPBELL KYP EXECUTIVE DIRECTOR 16.0 24.0 X 46084 69125 24633 ANGELA EVANS Sr Dr. of Strategic Initiative 40.0 0.0 X 113378 0 25809 ARTHUR RILEY IMMEDIATE PAST PRESIDENT 7.0 1.0 X X 9200 0 0 PETER MANCUSO PRESIDENT 7.0 1.0 X X 8821 0 0 GARY COOPER TRUSTEE 7.0 1.0 X 1292 0 0 KATRINA BARANKO VICE PRESIDENT 7.0 1.0 X X 907 0 0 BERT WEST III PRESIDENT-ELECT 7.0 1.0 X X 850 0 0 GUNNSTEINN BJORNSSON TRUSTEE 7.0 1.0 X 0 0 0 KIP CRAIN TRUSTEE 7.0 1.0 X 0 0 0 CHUCK FLETCHER TRUSTEE 7.0 1.0 X 0 0 0 MICHEL FONGUE TRUSTEE 7.0 1.0 X 0 0 0 BUHEITA FUJIWARA TRUSTEE 7.0 1.0 X 0 0 0 GARY GRAHAM TRUSTEE 7.0 1.0 X 0 0 0 DAVID HURRELBRINK TRUSTEE 7.0 1.0 X 0 0 0 LINDA LAWTHER TRUSTEE 7.0 1.0 X 0 0 0 DAN LEIKVOLD TRUSTEE 7.0 1.0 X 0 0 0 VERNA HOPE MARKES TRUSTEE 7.0 1.0 X 0 0 0 MICHAEL MULHAUL TRUSTEE 7.0 1.0 X 0 0 0 ELIANE OTT SCHEFFER TRUSTEE 7.0 1.0 X 0 0 0 CATHY SZYMANSKI TRUSTEE 7.0 1.0 X 0 0 0 1495872 198240 267471 15 false true false FONTEVA LLC PO BOX 936929 ATLANTA GA 31193 CONSULTING 1357752 THE ORDER FULFILLMENT GROUP INC 7313 MAYFLOWER PARK DR ZIONSVILLE IN 46077 FULFILLMENT SERVICES 398428 CENTERPLATE 100 S CAPITOL AVE STE 300 INDIANAPOLIS IN 46225 CATERING 284237 YOURMEMBERSHIPCOM INC PO BOX 727451 DALLAS TX 75373 CONSULTING 148580 TOUCHSTONE MERCHANDISE GROUP 7200 INDUSTRIAL ROW MASON OH 45040 CONSULTING 226239 7 8714616 8714616 LIABILITY INSURANCE FEES 524298 1948229 1948229 MANAGEMENT FEES 541610 1837776 1837776 MAGAZINE SUBSCRIPTION 511120 869033 869033 CONVENTION FEES 561000 656931 656931 AMPLIFY 561000 80275 80275 44539 44539 5436783 696422 3180 693242 0 0 12000 12000 0 12000 12000 20742793 19638849 1103944 1103944 1103944 0 0 0 0 0 0 1238005 572115 665890 665890 ADVERTISING 541800 5054 5054 SPONSORSHIP INCOME 541800 208480 33695 174785 213534 16843189 6136368 183019 1809186 448725 448725 0 56416 56416 0 1039404 1039404 0 5708508 3458832 2249676 253857 132172 121685 1831684 908933 922751 484533 257264 227269 0 61912 21393 40519 137208 25303 111905 0 0 117106 117106 924690 809679 115011 487584 480207 7377 301607 176455 125152 1400267 1263074 137193 0 205136 205136 792423 411138 381285 0 1147967 1034661 113306 15167 15167 0 378585 378585 2291487 2222255 69232 MEMBERSHIP MATERIALS & LIT 203180 197514 5666 GROWTH AWARDS & RECOGNITION 29039 976 28063 BAD DEBT EXPENSE 182427 182385 42 OTHER EXPENSES 890254 890254 19389166 12977636 6411530 0 0 0 1500691 1667087 0 0 1012748 2012908 0 0 0 0 0 0 431012 444337 713045 1084239 13057179 8646298 3460054 4410881 31949618 21498302 0 0 0 0 0 0 0 0 39067168 31117754 3417905 5847880 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3270426 1963613 6688331 7811493 X 32378837 23306261 0 0 32378837 23306261 39067168 31117754 -2545977 -6526599 X false true X true false true true false 711623 711623 4383607 3559711 823896 1957514 998678 958836 6004435 4087909 1916526 4410881 0 FUNDS HELD FOR KIWANIS YOUTH 1963613 1963613 10771599 -6526599 572115 -5954484 16726083 117106 117106 16843189 19844175 572115 572115 19272060 117106 117106 19389166 SCHEDULE D, PART X, LINE 2 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 & XII, LINE 2D RECONCILIATION OF REVENUES AND EXPENSES PER AFS: COST OF GOODS SOLD: $572,115 true Europe (Including Iceland and Greenland) 1 5 Program Services MAINTAINING OFFICES 937535 Sub-Saharan Africa Program Services GROWTH-ADMIN 77955 South America Program Services GROWTH-ADMIN 59983 East Asia and the Pacific Program Services GROWTH-ADMIN 73918 Central America and the Caribbean Investments 990727 1 5 1 5 2140118 2140118 South Asia GROWTH 25968 WIRE TRANS. East Asia and the Pacific GROWTH 7377 WIRE TRANS. East Asia and the Pacific GROWTH 7772 WIRE TRANS. East Asia and the Pacific GROWTH 5481 WIRE TRANS. East Asia and the Pacific GROWTH 9818 WIRE TRANS. 5 true false true false false false SCHEDULE F, PART I, LINE 2 PROCEDURE FOR MONITORING THE USE OF GRANT FUNDS OUTSIDE OF THE U.S.: KIWANIS INTERNATIONAL MAY ON OCCASION PROVIDE GRANTS TO KIWANIS CLUBS AND DISTRICTS FOR SPECIAL CHARITABLE PROJECTS. THE KIWANIS INTERNATIONAL FOUNDATION, A RELATED ORGANIZATION TO KIWANIS, USUALLY PROVIDES THE GRANT MONEY TO CLUBS AND DISTRICTS. KIWANIS DOES PROVIDE FUNDING TO THE KIWANIS CLUBS AND DISTRICTS IN ASIA, EUROPE AND SOUTH AMERICA. SUCH SUPPORT IS NOT FOR CHARITABLE ACTIVITIES BUT IS FOR GROWTH AND EDUCATION SUPPORT FOR THE ORGANIZATION. IN ADDITION, A SMALL PORTION OF THE FUNDS EARNED BY KIWANIS INTERNATIONAL VIA CORPORATE RELATIONS CONTRACTS IS GRANTED TO KIWANIS CHILDREN'S FUND. true CIRCLE K INTERNATIONAL 3636 WOODVIEW TRACE INDIANAPOLIS IN 46268 010772160 501(C)(4) 406124 GENERAL SUPPORT 1 SCHEDULE I, PART I, LINE 2 PROCEDURE FOR MONITORING THE USE OF GRANT FUNDS IN THE U.S.: KIWANIS INTERNATIONAL, KIWANIS YOUTH PROGRAMS, INC., AND CIRCLE K INTERNATIONAL ARE RELATED ORGANIZATIONS. THE ACTIVITIES, FINANCIAL RECORDS, AND MINUTES OF EACH ORGANIZATION'S BOARD MEETINGS ARE COMMUNICATED AND MADE AVAILABLE TO THE MANAGEMENT AND BOARD OF BOTH ORGANIZATIONS. AS A RESULT, KIWANIS INTERNATIONAL IS AWARE OF THE USE OF THE FUNDS THAT ARE GRANTED TO KIWANIS YOUTH PROGRAMS, INC., CIRCLE K INTERNATIONAL, AND KIWANIS CHILDREN'S FUND. KIWANIS INTERNATIONAL MAY ON OCCASION PROVIDE GRANTS TO KIWANIS CLUBS AND DISTRICT FOR SPECIAL CHARITABLE PROJECTS. THIS PAST YEAR, NO CHARITABLE GRANTS WERE GIVEN TO KIWANIS CLUBS OR DISTRICTS. THE KIWANIS CHILDREN'S FUND, A RELATED ORGANIZATION TO KIWANIS, USUALLY PROVIDES THE GRANT MONEY TO CLUBS AND DISTRICTS. KIWANIS DOES PROVIDE FUNDING TO THE KIWANIS CLUBS AND DISTRICTS IN ASIA, EUROPE AND SOUTH AMERICA. SUCH SUPPORT IS NOT FOR CHARITABLE ACTIVITIES BUT IS FOR GROWTH AND EDUCATION SUPPORT FOR THE ORGANIZATION. X X X X true true X X X X false false false false false false false false false STAN SODERSTROM EXECUTIVE DIRECTOR 226889 48128 0 0 0 0 9076 1925 16933 3592 252898 53645 0 0 ROBERT W BRODERICK CHIEF FINANCIAL OFFICER 208963 0 0 0 2000 0 8439 0 20025 0 239427 0 0 0 JEFFREY E OATESS CHIEF OPERATING OFFICER 217469 0 0 0 0 0 8699 0 19024 0 245192 0 0 0 BENJAMIN F HENDRICKS III CHIEF COMMUNICATIONS OFFICER 147320 0 0 0 2000 0 5973 0 20025 0 175318 0 0 0 DAVID KRESS GENERAL LEGAL COUNSEL 173855 0 0 0 2000 0 7034 0 20025 0 202914 0 0 0 WILLIAM W PARKER CONTROLLER 138794 0 0 0 0 0 5552 0 19275 0 163621 0 0 0 PAMELA NORMAN CHIEF PHILANTHROPY OFFICER 79987 79987 0 0 1000 1000 3239 3239 10013 10013 94239 94239 SCHEDULE J, PART I, LINE 1A OTHER BENEFITS: (1) THE KIWANIS BOARD OF TRUSTEES MEMBERS (INCLUDING THE EXECUTIVE DIRECTOR) ARE REIMBURSED FOR TRAVEL EXPENSES ON TRIPS PERFORMED TO COMPLETE THE DUTIES OF THE OFFICE. THESE AMOUNTS ARE NOT CONSIDERED TAXABLE INCOME AND ARE NOT REPORTED TO THE IRS. (2) AIR TRAVEL FOR SPOUSES IS PAID FOR BY KIWANIS FOR SPOUSES TO ATTEND THE INTERNATIONAL CONVENTION AND VARIOUS ASSIGNED DISTRICT EVENTS. SUCH PAYMENTS ARE CONSIDERED TAXABLE INCOME TO THE TRUSTEE AND IS REPORTED ON FORM 1099-MISC TO THE IRS. (3) BOARD OFFICERS AND TRUSTEES RECEIVE A DISCRETIONARY SPENDING ACCOUNT OF BETWEEN $350 AND $15,000 DURING THE YEAR DEPENDING UPON THEIR OFFICE. ALL PAYMENTS NOT SUBSTANTIATED OR DIRECTLY RELATED TO THE PERFORMANCE OF THEIR DUTIES ARE TAXABLE AND REPORTED ON FORM 1099-MISC TO THE IRS. (4) TRUSTEES/OFFICERS RECEIVE (IF REQUESTED) A STIPEND TO COMPENSATE THEM FOR THEIR INCOME TAXES THAT COULD BE INCURRED ON THE AMOUNTS RECEIVED IN ITEMS (2) AND (3) ABOVE. SUCH AMOUNTS ARE CONSIDERED TAXABLE INCOME AND ARE REPORTED ON FORM 1099-MISC TO THE IRS. (5) THE PRESIDENT OF KIWANIS INTERNATIONAL AND COMPANION MAY FLY BUSINESS CLASS ON OCCASION ON FLIGHTS LONGER THAN 7 HOURS. SUCH TRAVEL IS NOT CONSIDERED TAXABLE INCOME, HOWEVER, IF THE BUSINESS CLASS AIRFARE IS PAID FOR A SPOUSE, IT IS REPORTED AS TAXABLE INCOME. FORM 990, PART III, LINE 4D MEMBERS IN THE US AND CANADA PAY AN $8 SUBSCRIPTION FEE TO THE KIWANIS PUBLICATIONS FUND. THIS FUND IS USED TO CREATE AND DISTRIBUTE CONTENT INTENDED TO EDUCATE MEMBERS ON THE VALUE OF COMMUNITY SERVICE, PROVIDE BEST PRACTICES AND SHARE STORIES OF KIWANIS' GLOBAL IMPACT. THE OFFICIAL PUBLICATIONS CONSIST OF ALL KIWANIS OWNED PRINT AND ELECTRONIC DISTRIBUTION METHODS (WEBSITE, SOCIAL MEDIA, EMAIL LISTS, ETC). AND CONTAIN CONTENT FOCUSED ON COMMUNITY SERVICE, INTERNATIONAL GOODWILL, FUNDRAISING, LEADERSHIP DEVELOPMENT, YOUTH PROTECTION, YOUTH LEADERSHIP, AND A VARIETY OF OTHER TOPICS THAT ENCOURAGE MEMBERS AND POTENTIAL MEMBERS ON THE BENEFITS OF PERFORMING COMMUNITY SERVICE FOR THEIR LOCAL COMMUNITIES AND THE WORLD. LIABILITY AND DIRECTORS AND OFFICERS INSURANCE - A SERVICE THAT KIWANIS PROVIDES TO MEMBERS AND CLUBS IS THE GENERAL LIABILITY INSURANCE PROGRAM AND THE DIRECTORS AND OFFICERS INSURANCE PROGRAM. THIS INSURANCE PROTECTS MEMBERS AND CLUBS FROM LIABILITY THAT MAY ARISE FROM THE MANY ACTIVITIES AND PROJECTS THAT KIWANIS CLUBS PERFORMS DURING A YEAR, INCLUDING ACTS INVOLVING THE CLUB BOARD OF DIRECTORS. THE PRIMARY PURPOSE OF A KIWANIS CLUB IS FOR ITS MEMBERS TO PERFORM COMMUNITY SERVICE AND TO OPERATE AS A LOCAL SERVICE CLUB FOR THEIR COMMUNITY. HAVING THIS INSURANCE PROTECTION ALLOWS CLUBS TO ENGAGE IN PROJECTS THAT HELP THEIR COMMUNITIES. KIWANIS MERCHANDISE (RETAIL OPERATIONS) - KIWANIS INTERNATIONAL PROVIDES MEMBERS AND CLUBS WITH MATERIALS AND MERCHANDISE THAT ARE FREE OR AVAILABLE FOR PURCHASE. THIS MATERIAL/MERCHANDISE IS DESIGNED TO ASSIST MEMBERS TO CARRY ON THE ACTIVITIES OF THE CLUB AND TO PROMOTE THE ORGANIZATION DURING SUCH CLUB ACTIVITIES AND PROJECTS. IT IS VERY IMPORTANT FOR A CLUB TO HAVE THE NEEDED MATERIALS AND MERCHANDISE TO OPERATE EFFECTIVELY FOR THE GOOD OF THE COMMUNITY AND TO PROMOTE THE GOOD WORKS OF THE LOCAL CLUB. FORM 990, PART VI, SECTION A, LINE 6 CLASSES OF MEMBERSHIP: THERE IS ONE CLASS OF MEMBERSHIP: REGULAR ACTIVE MEMBERS. REGULAR ACTIVE MEMBERS THAT ARE FROM KIWANIS CLUBS IN GOOD STANDING ARE ALLOWED TO REGISTER AS QUALIFIED DELEGATES TO THE KIWANIS INTERNATIONAL CONVENTION AND PARTICIPATE IN THE ELECTION OF THE BOARD OF TRUSTEES. EACH KIWANIS CLUB IN GOOD STANDING IS ALLOWED TO HAVE TWO DELEGATES AT THE CONVENTION. THERE ARE OTHER MEMBERS (BECAUSE OF THEIR CURRENT OR PAST ELECTED STATUS AT THE DISTRICT LEVEL) THAT ARE ALLOWED TO BE DELEGATES AT LARGE AND ALSO VOTE FOR THE BOARD OF TRUSTEES AND ANY BYLAWS AMENDMENTS. IF AN ANNUAL CONVENTION IS NOT HELD PER THE DIRECTION OF THE BOARD OF TRUSTEES, THE BYLAWS ALLOW FOR AN INTERNATIONAL COUNCIL EVENT TO OCCUR THAT PROVIDES THE GUIDELINES FOR ELECTION OF OFFICERS AND TRUSTEES AND ADOPTION OF BYLAWS AMENDMENTS. FORM 990, PART VI, SECTION A, LINE 7A VOTING RIGHTS AND DECISION APPROVAL BY MEMBERS: REGULAR ACTIVE MEMBERS THAT ARE FROM KIWANIS CLUBS IN GOOD STANDING ARE ALLOWED TO REGISTER AS QUALIFIED DELEGATES TO THE KIWANIS INTERNATIONAL CONVENTION AND PARTICIPATE IN THE VOTE TO CHANGE TO ORGANIZATION'S GOVERNING DOCUMENTS (BYLAWS). EACH KIWANIS CLUB IN GOOD STANDING IS ALLOWED TO HAVE TWO DELEGATES AT THE CONVENTION. THERE ARE OTHER MEMBERS (BECAUSE OF THEIR CURRENT OR PAST ELECTED STATUS AT THE DISTRICT LEVEL) THAT ARE ALLOWED TO BE DELEGATES AT LARGE AND ALSO PARTICIPATE IN ANY VOTE TO CHANGE THE GOVERNING DOCUMENTS. IF AN ANNUAL CONVENTION IS NOT HELD PER THE DIRECTION OF THE BOARD OF TRUSTEES, THE BYLAWS ALLOW FOR AN INTERNATIONAL COUNCIL EVENT TO OCCUR THAT PROVIDES THE GUIDELINES FOR ELECTION OF OFFICERS AND TRUSTEES AND ADOPTION OF BYLAWS AMENDMENTS. FORM 990, PART VI, SECTION A, LINE 7B KIWANIS BYLAWS CAN BE AMENDED BY A 2/3 OR MAJORITY VOTE OF THE HOUSE OF DELEGATES (CERTIFIED MEMBERS ELIGIBLE TO VOTE) AT THE ANNUAL KIWANIS INTERNATIONAL CONVENTION. FORM 990, PART VI, SECTION B, LINE 11B PROCESS TO REVIEW FORM 990: THE ORGANIZATION ENGAGES AN OUTSIDE ACCOUNTING FIRM TO PREPARE ITS FORM 990. ONCE THE FORM 990 IS PREPARED BY THE ACCOUNTING FIRM AND REVIEWED BY MANAGEMENT (EXECUTIVE DIRECTOR, COO, CFO AND CONTROLLER), THE FINAL FORM IS PROVIDED TO THE ENTIRE BOARD OF DIRECTORS VIA EMAIL AT THE TIME THE TAX RETURN IS FILED. FORM 990, PART VI, SECTION B, LINE 12C MONITORING AND ENFORCEMENT OF COMPLIANCE WITH C.O.I. POLICY: THE BOARD OF TRUSTEE ACTIVITIES AND BOARD MEETINGS DURING THE YEAR ARE REVIEWED AND MONITORED BY THE CHIEF OPERATING OFFICER AND THE EXECUTIVE DIRECTOR OF KIWANIS INTERNATIONAL. ALL BOARD OF TRUSTEE MEMBERS ARE REQUIRED TO SIGN A FORM ANNUALLY INDICATING THAT THEY ARE IN COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. DOCUMENTS ARE MAINTAINED IN THE HUMAN RESOURCE OFFICE. ALL BOARD MEMBERS ARE REQUIRED TO READ THE POLICY AND DISCLOSE CONFLICTS OF INTEREST. IF A CONFLICT DOES ARISE, A BOARD MEMBER WILL ABSTAIN FROM DISCUSSION AND VOTING ON SUCH AGENDA ITEMS THAT THEY HAVE CONFLICTS WITH. DISCIPLINARY ACTIONS MAY OCCUR AS NEEDED. FORM 990, PART VI, SECTION B, LINE 15A & 15B PROCESS TO REVIEW PRESIDENT, OFFICER, AND KEY EMPLOYEE COMPENSATION: A SALARY BAND FOR THE POSITION 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 EXECUTIVE DIRECTOR BAND. THE EXECUTIVE DIRECTOR'S SALARY IS ALSO DISCUSSED IN AN EXECUTIVE SESSION OF THE BOARD MEETING. THE EXECUTIVE DIRECTOR DETERMINES THE SALARY OF ALL OTHER OFFICERS OR KEY EMPLOYEES BASED ON SIMILAR CRITERIA. THE MOST RECENT COMPENSATION REVIEW WAS COMPLETED IN FEBRUARY 2021 BY INDEPENDENT FIRMS AND COORDINATED BY THE DIRECTOR OF OPERATIONS (HUMAN RESOURCES). THE RESULTS FOR THE FEBRUARY 2021 COMPENSATION REVIEW WAS DELIVERED TO KI IN JULY 2021. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, C.O.I. POLICY, AND FINANCIAL STATEMENTS: GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE ON THE WEBSITE. THE CONFLICT OF INTEREST POLICY IS AVAILABLE UPON REQUEST. KIWANIS YOUTH PROGRAMS 3636 WOODVIEW TRACE INDIANAPOLIS IN 46268 366072042 YOUTH EDU IN 501(C)(3) 7 KIWANIS INTL true CIRCLE K INTERNATIONAL 3636 WOODVIEW TRACE INDIANAPOLIS IN 46268 010772160 YOUTH EDU IN 501(C)(4) N/A KIWANIS INTL true KIWANIS CHILDREN'S FUND 3636 WOODVIEW TRACE INDIANAPOLIS IN 46268 366072039 FUNDRAISING IN 501(C)(3) 7 KIWANIS INTL true false true false false false false false false false false false false false true true false true true false CIRCLE K INTERNATIONAL B 406124 CASH CIRCLE K INTERNATIONAL N,O 204996 CASH KIWANIS YOUTH PROGRAMS N,O 586992 CASH KIWANIS CHILDREN'S FUND N,O 984996 CASH CIRCLE K INTERNATIONAL Q 799826 CASH KIWANIS YOUTH PROGRAMS Q 2482112 CASH KIWANIS CHILDREN'S FUND Q 3597896 CASH CIRCLE K INTERNATIONAL R 210986 CASH KIWANIS YOUTH PROGRAMS R 2029788 CASH KIWANIS CHILDREN'S FUND R 199530 CASH KIWANIS CHILDREN'S FUND B 1414 CASH