KIEVE-WAVUS EDUCATION INC: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- KIEVE-WAVUS EDUCATION INC (EIN 23-7352599)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-11-08
- IRS object ID
- 202303129349303270
- Schema version
- 2022v5.0
- 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 B
- Schedule D
- Schedule G
- Schedule I
- Schedule J
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-11-08T13:05:36-06:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 010494526 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Baker Newman & Noyes | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 507 | AddressLine1Txt |
| City | Portland | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04112 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237352599 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Kieve Wavus Education Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | KIEV | BusinessNameControlTxt |
| Phone | 2075635172 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 169 | AddressLine1Txt |
| City | Nobleboro | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04555 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Christopher Renyi | PersonNm |
| Person Title | Business Director | PersonTitleTxt |
| Phone | 2075635172 | PhoneNum |
| Signature | 2023-11-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Christopher | PersonFirstNm |
| Person Last | Renyi | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Connor Smart | PreparerPersonNm |
| PTIN | P02285543 | PTIN |
| Phone | 2078792100 | PhoneNum |
| Preparation | 2023-11-07 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 0 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Sam Kennedy | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 169 | AddressLine1Txt |
| City | Nobleboro | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04555 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $13,161,036 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.kwe.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1926 | FormationYr |
| Legal Domicile State | ME | LegalDomicileStateCd |
| Activity Or Mission | To help people grow through experiential programs led by inspirational role models. | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 287 | TotalEmployeeCnt |
| Total Volunteers | 15 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $3,024,062 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,449,690 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $8,677,124 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $9,494,043 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2,067,111 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,413,417 | CYInvestmentIncomeAmt |
| PY Other Revenue | $7,953 | PYOtherRevenueAmt |
| CY Other Revenue | -$45,660 | CYOtherRevenueAmt |
| PY Total Revenue | $13,776,250 | PYTotalRevenueAmt |
| CY Total Revenue | $12,311,490 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $708,038 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $900,533 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,575,040 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,443,412 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,420,948 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,319,400 | PYOtherExpensesAmt |
| CY Other Expenses | $5,181,495 | CYOtherExpensesAmt |
| PY Total Expenses | $8,602,478 | PYTotalExpensesAmt |
| CY Total Expenses | $10,525,440 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $5,173,772 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,786,050 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $46,138,199 | TotalAssetsBOYAmt |
| Total Assets EOY | $44,937,228 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $3,835,714 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,671,814 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $42,302,485 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $41,265,414 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | To educate and empower young people and adults to contribute positively to society. (Continued on Schedule O)We foster spiritual, intellectual, social, and physical growth in order to increase self-confidence, raise personal aspirations, and generate enthusiasm for life-long learning. Working at our spectacular camps on Damariscotta Lake, in the wilderness, in schools, and in communities, we promote the values of teamwork, kindness, respect, and environmental stewardship. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $3,066,312 | ExpenseAmt |
| Grant | $268,342 | GrantAmt |
| Revenue | $4,525,361 | RevenueAmt |
| Desc | Boys Camp - Traditional summer camp, experiential education in outdoor setting. 637 campers were in the 2022 camp program.Founded in 1926, Kieve is a boys' summer camp on Damariscotta Lake in Nobleboro, Maine. Kieve is a Celtic verb meaning to strive in emulation of to work hard to acquire skills, knowledge, and attitudes from others so as to improve yourself and the program is built on this foundation, providing a staff full of tremendous role models worthy of emulation. Campers ranging from 8-17 years old experience a wide variety of in-camp activities and a set of increasingly longer and more challenging wilderness trips as they get older. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,906,156 | ExpenseAmt |
| Grant | $187,248 | GrantAmt |
| Revenue | $3,614,190 | RevenueAmt |
| Desc | Girls Camp: Traditional summer camp, experiential education in outdoor setting. 541 campers were in the 2022 camp program.Our campers, ranging from 8-17 years old, experience a wide variety of traditional in-camp activities and a unique series of wilderness tripping adventures that increase in challenge as they grow older. Our girls return year after year to test themselves and to bond with their cabin mates while each girl discovers that there is more grit and grace within her than she could have imagined. We develop leaders with a sense of self and who possess the strength of character necessary to meet the challenges of the world in which they live. We honor the words of Helen Keller "Life is either a daring adventure or nothing." | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,140,835 | ExpenseAmt |
| Grant | $442,057 | GrantAmt |
| Revenue | $1,342,020 | RevenueAmt |
| Desc | Facilitate Events & Retreats: The Leadership School (TLS) - Non-traditional limited purpose educational school teaching leadership skills to middle school aged children. Making good decisions and the consequences of poor decisions is the primary focus. In a typical year, Kieve-Wavus Education (KWE) sees over 200 contracted programs serving more than 10,000 boys, girls and visiting teachers at, on average, a 60% scholarship rate.(Continued on Schedule O)Educators In Residence (EIR): Trained faculty of TLS were provided to Maine public schools with a total student body of almost 3,000 for ten to twenty weeks. The EIR program was tailored to meet the needs of each school, but primary emphasis was to reinforce the TLS principals stressed to the students who had attended the TLS residential program and with other grade levels and teachers throughout each school. This program had a 90% scholarship rate.Youth-oriented nonprofit programs - KWE to host leadership retreats and training for local community organizations such as "Out as I want to be." | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $366,750 | ExpenseAmt |
| Grant | $2,886 | GrantAmt |
| Revenue | $800 | RevenueAmt |
| Desc | Other Programs - Kennedy Learning Center & Jewell Lodge.The Kennedy Learning Center is a place where work teams visit to learn and grow, where groups spend time to think and create, and where families come together to celebrate and share.After an eventful and joyous camp season, the Wavus campus becomes a place of transformation and relaxation for others with a similar mission to strengthen individuals and community. Through KWE sponsored programs as well as those hosted for other non-profit programs, such as For Pete's Sake and Maine Adaptive, the Wavus campus and its Jewell Lodge are remarkable spaces for large group retreats. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $366,750 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $2,886 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $800 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $8,480,053 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | Yes (1) | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | Yes (1) | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (1) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 26 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 287 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Chris Renyi | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2075635172 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 169 | AddressLine1Txt |
| City | Nobleboro | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04555 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| James Blue | ||||||||
| Trustee | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| W Morgan Churchman III | ||||||||
| Trustee | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Lynley W Ciorobea | ||||||||
| Trustee | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Christopher T Dougherty | ||||||||
| Trustee | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Pamela K Jensen | ||||||||
| Trustee | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Louise W McIlhenny | ||||||||
| Trustee | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Clifford E Muller | ||||||||
| Trustee | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Gabriela Perez Rocchietti | ||||||||
| Trustee (start May 2022) | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Libby Schroeder | ||||||||
| Trustee | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Mistye Wilson | ||||||||
| Trustee | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| William A Knowlton | ||||||||
| President | 8.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| Kathryn H Redmond | ||||||||
| Vice President | 3.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| J Harrison Stuart | ||||||||
| Vice President | 3.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| Matthew J McKenna | ||||||||
| Treasurer | 3.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| John W Geismar | ||||||||
| Secretary | 3.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| Henry Kennedy | ||||||||
| Executive Director Emeritus | 45.00 | 0.00 | $417,091 | $0 | $89,101 | Yes (X) | ||
| Sam Kennedy | ||||||||
| Executive Director | 45.00 | 0.00 | $212,266 | $0 | $96,447 | Yes (X) | ||
| Christopher Renyi | ||||||||
| Business Director | 40.00 | 0.00 | $82,645 | $0 | $31,631 | Yes (X) | ||
| Charles Richardson Jr | ||||||||
| Senior Advisor to Executive Director | 45.00 | 0.00 | $318,711 | $0 | $87,789 | Yes (X) | ||
| Sam Kaplan | ||||||||
| Camp Director | 45.00 | 0.00 | $105,453 | $0 | $28,088 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,136,166 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $333,056 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 4 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $23,023 | FundraisingAmt |
| All Other Contributions | $1,426,667 | AllOtherContributionsAmt |
| Noncash Contributions | $40,861 | NoncashContributionsAmt |
| Total Contributions | $1,449,690 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Boys camp tuition | 611600 | $4,525,361 | $4,525,361 |
| Girls camp tuition | 611600 | $3,614,190 | $3,614,190 |
| Facilitated events & retreats | 611600 | $1,353,692 | $1,353,692 |
| Kennedy Learning Center & Jewell | 611600 | $800 | $800 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $9,494,043 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $475,479 | TotalRevenueColumnAmt |
| Exclusion | $475,479 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $22,600 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $22,600 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $22,600 | TotalRevenueColumnAmt |
| Exclusion | $22,600 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $252,117 | SecuritiesAmt |
| Other | $1,207,201 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $521,380 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$269,263 | SecuritiesAmt |
| Other | $1,207,201 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $937,938 | TotalRevenueColumnAmt |
| Exclusion | $937,938 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $10,557 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $23,023 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $107,905 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$97,348 | TotalRevenueColumnAmt |
| Exclusion | -$97,348 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $208,589 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $220,261 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$11,672 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$11,672 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Timber sales | Desc |
| Business | 110000 | BusinessCd |
| Total Revenue Column | $40,760 | TotalRevenueColumnAmt |
| Exclusion | $40,760 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $40,760 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $12,311,490 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $9,482,371 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,379,429 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $900,533 | TotalAmt |
| Program Services | $900,533 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $929,181 | TotalAmt |
| Program Services | $656,956 | ProgramServicesAmt |
| Management And General | $43,755 | ManagementAndGeneralAmt |
| Fundraising | $228,470 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,855,610 | TotalAmt |
| Program Services | $2,013,409 | ProgramServicesAmt |
| Management And General | $97,832 | ManagementAndGeneralAmt |
| Fundraising | $744,369 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $180,920 | TotalAmt |
| Program Services | $126,456 | ProgramServicesAmt |
| Management And General | $16,200 | ManagementAndGeneralAmt |
| Fundraising | $38,264 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $231,775 | TotalAmt |
| Program Services | $162,002 | ProgramServicesAmt |
| Management And General | $20,753 | ManagementAndGeneralAmt |
| Fundraising | $49,020 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $245,926 | TotalAmt |
| Program Services | $171,893 | ProgramServicesAmt |
| Management And General | $22,020 | ManagementAndGeneralAmt |
| Fundraising | $52,013 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,226 | TotalAmt |
| Management And General | $21,226 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,324 | TotalAmt |
| Management And General | $47,324 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $381,587 | TotalAmt |
| Program Services | $196,646 | ProgramServicesAmt |
| Management And General | $50,547 | ManagementAndGeneralAmt |
| Fundraising | $134,394 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $182,018 | TotalAmt |
| Program Services | $165,026 | ProgramServicesAmt |
| Management And General | $1,745 | ManagementAndGeneralAmt |
| Fundraising | $15,247 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $168,933 | TotalAmt |
| Program Services | $151,476 | ProgramServicesAmt |
| Management And General | $6,742 | ManagementAndGeneralAmt |
| Fundraising | $10,715 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $109,497 | TotalAmt |
| Program Services | $54,601 | ProgramServicesAmt |
| Management And General | $10,073 | ManagementAndGeneralAmt |
| Fundraising | $44,823 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $612,315 | TotalAmt |
| Program Services | $577,590 | ProgramServicesAmt |
| Management And General | $17,061 | ManagementAndGeneralAmt |
| Fundraising | $17,664 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $314,285 | TotalAmt |
| Program Services | $308,672 | ProgramServicesAmt |
| Management And General | $607 | ManagementAndGeneralAmt |
| Fundraising | $5,006 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $115,742 | TotalAmt |
| Program Services | $101,530 | ProgramServicesAmt |
| Management And General | $4,802 | ManagementAndGeneralAmt |
| Fundraising | $9,410 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,846 | TotalAmt |
| Program Services | $37,587 | ProgramServicesAmt |
| Management And General | $1,110 | ManagementAndGeneralAmt |
| Fundraising | $1,149 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $865,726 | TotalAmt |
| Program Services | $865,726 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $190,457 | TotalAmt |
| Program Services | $190,457 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Camp programs/supplies | $863,834 | $733,382 | $61,738 | $68,714 |
| Food/dining services | $768,437 | $765,843 | $904 | $1,690 |
| Student transportation | $300,268 | $300,268 | ||
| Settlements | $200,000 | $200,000 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,525,440 | TotalAmt |
| Program Services | $8,480,053 | ProgramServicesAmt |
| Management And General | $624,439 | ManagementAndGeneralAmt |
| Fundraising | $1,420,948 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,787,346 | BOYAmt |
| EOY | $4,561,550 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,317,761 | BOYAmt |
| EOY | $590,812 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $191,383 | BOYAmt |
| EOY | $99,351 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $54,419 | BOYAmt |
| EOY | $539,458 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $79,559 | BOYAmt |
| EOY | $181,649 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $38,011,984 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $14,238,703 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,619,099 | BOYAmt |
| EOY | $23,773,281 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,183,955 | BOYAmt |
| EOY | $11,504,486 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $2,747,805 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $904,677 | BOYAmt |
| EOY | $938,836 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,138,199 | BOYAmt |
| EOY | $44,937,228 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,149,157 | BOYAmt |
| EOY | $1,299,337 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,861,400 | BOYAmt |
| EOY | $1,601,744 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $820,642 | BOYAmt |
| EOY | $768,470 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,515 | BOYAmt |
| EOY | $2,263 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,835,714 | BOYAmt |
| EOY | $3,671,814 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,724,317 | BOYAmt |
| EOY | $39,251,543 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,578,168 | BOYAmt |
| EOY | $2,013,871 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,302,485 | BOYAmt |
| EOY | $41,265,414 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,138,199 | BOYAmt |
| EOY | $44,937,228 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,786,050 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$2,823,121 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,766,975 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,226,365 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,714,640 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,024,062 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,449,690 | CurrentTaxYearAmt |
| Total | $10,181,732 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $8,709,675 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $9,071,869 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $212,463 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8,677,124 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $9,482,371 | CurrentTaxYearAmt |
| Total | $36,153,502 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $10,476,650 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $10,298,234 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,927,103 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $11,701,186 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $10,932,061 | CurrentTaxYearAmt |
| Total | $46,335,234 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $76,161 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $482,908 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $219,542 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $162,835 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $88,946 | CurrentTaxYearAmt |
| Total | $1,030,392 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $76,161 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $482,908 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $219,542 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $162,835 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $88,946 | CurrentTaxYearAmt |
| Total | $1,030,392 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $45,304,842 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $433,333 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $468,558 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $263,977 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $663,254 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $498,079 | CurrentTaxYearAmt |
| Total | $2,327,201 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $433,333 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $468,558 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $263,977 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $663,254 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $498,079 | CurrentTaxYearAmt |
| Total | $2,327,201 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $40,760 | CurrentTaxYearAmt |
| Total | $40,760 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $10,909,983 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $10,766,792 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,191,080 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $12,364,440 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $11,470,900 | CurrentTaxYearAmt |
| Total | $48,703,195 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.93020 | PublicSupportCY509Pct |
| Public Support PY509 | 0.92500 | PublicSupportPY509Pct |
| Investment Income CY | 0.04780 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00500 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Protection Natural Habitat | Yes (X) | ProtectionNaturalHabitatInd |
| Total Easements | 1 | TotalEasementsCnt |
| Total Acreage | 47.60 | TotalAcreageCnt |
| Historic Structure Easements | 0 | HistoricStructureEasementsCnt |
| Modified Easements | 0 | ModifiedEasementsCnt |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | 0 | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 15.00 | StaffHoursSpentEnforcementCnt |
| Expenses Incurred Enforcement | $0 | ExpensesIncurredEnforcementAmt |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $17,497,932 | BeginningYearBalanceAmt |
| Contributions | $5,000 | ContributionsAmt |
| Investment Earnings Or Losses | -$2,569,339 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $107,400 | OtherExpendituresAmt |
| End Year Balance | $14,826,193 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $15,995,764 | BeginningYearBalanceAmt |
| Contributions | $111,399 | ContributionsAmt |
| Investment Earnings Or Losses | $1,516,419 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $125,650 | OtherExpendituresAmt |
| End Year Balance | $17,497,932 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $13,915,600 | BeginningYearBalanceAmt |
| Contributions | $279,000 | ContributionsAmt |
| Investment Earnings Or Losses | $1,914,562 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $113,398 | OtherExpendituresAmt |
| End Year Balance | $15,995,764 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $11,742,882 | BeginningYearBalanceAmt |
| Contributions | $123,897 | ContributionsAmt |
| Investment Earnings Or Losses | $2,134,871 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $86,050 | OtherExpendituresAmt |
| End Year Balance | $13,915,600 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $11,946,789 | BeginningYearBalanceAmt |
| Contributions | $717,925 | ContributionsAmt |
| Investment Earnings Or Losses | -$810,272 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $111,560 | OtherExpendituresAmt |
| End Year Balance | $11,742,882 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.87840 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.12160 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.00000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,449,940 | OtherCostOrOtherBasisAmt |
| Book Value | $6,449,940 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $26,419,219 | OtherCostOrOtherBasisAmt |
| Depreciation | $9,694,614 | DepreciationAmt |
| Book Value | $16,724,605 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,722,136 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,288,002 | DepreciationAmt |
| Book Value | $434,134 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,420,689 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,256,087 | DepreciationAmt |
| Book Value | $164,602 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $23,773,281 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Corporate bonds | Desc |
| Book Value | $2,747,805 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $2,747,805 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Capital lease obligation | Desc |
| Amt | $2,263 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,263 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $9,769,211 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$2,823,121 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $328,166 | OtherRevenueAmt |
| Revenue Not Reported | -$2,494,955 | RevenueNotReportedAmt |
| Revenue Subtotal | $12,264,166 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $47,324 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $47,324 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $12,311,490 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $10,806,282 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $328,166 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $328,166 | ExpensesNotReportedAmt |
| Expenses Subtotal | $10,478,116 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $47,324 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $47,324 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $10,525,440 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part II, Line 9: | During the year ended December 31, 2020, the Organization purchased a parcel of land in the town of Jefferson, Maine for $1,220,000. As part of that purchase, the Organization applied for a $260,000 conservation easement through the Agricultural Land Easement program of the United States Department of Agriculture. Until the Organization's easement application is approved, the Organization has a liability due to the original seller of the land in the amount of the $260,000. As a result, this amount has been included as a component of accounts payable and accrued liabilities at both December 31, 2022 and 2021, in the accompanying statements of financial position. |
| Part V, Line 4: | At December 31, 2022 and 2021, the Organization held board-designated and donor-restricted endowments amounting to $14,826,193 and $17,497,932, respectively. The purpose of these endowment funds is to provide investment income and gains to further various activities of the Organization, including a provision for financial aid and related expenditures. The organization has adopted a total return spending policy. Under this policy, an amount equal to 3% (adjusted-down from 4% in November, 2022) of the market value of the fund (4.5% for the Damariscotta Lake fund), based on a rolling three-year average of the fund's calendar year-end market value, shall be available to the organization each year. |
| Part X, Line 2: | The Organization is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code. However, income from certain activities not directly related to the Organization's tax-exempt purpose is subject to taxation as unrelated business income. In addition, the Organization qualifies for the charitable contribution deduction under Section 170(b)(1)(A) and has been classified as an organization other than a private foundation under Section 509(a)(2) of the Code. Under GAAP, the Organization must recognize and disclose in its financial statements a liability for any uncertain tax reporting positions it has taken or expects to take when, despite the Organization's belief that its tax return positions are supportable, it is possible that certain positions may not be fully sustained upon review by tax authorities. To the extent that the final tax outcome of these matters is different than the amounts recorded, such differences impact income tax expense in the period in which such determination is made. Interest and penalties, if any, related to accrued liabilities for potential tax assessments are included in income tax expense. Management has determined that no liability for uncertain tax positions exists as of December 31, 2022. |
| Part XI, Line 2d - Other Adjustments: | Cost of goods sold 220,261. Fundraising expenses 107,905. |
| Part XII, Line 2d - Other Adjustments: | Cost of goods sold 220,261. Fundraising expenses 107,905. |
| Schedule D, Part II, Conservation Easements: | The Organization holds ownership over approximately 50 acres of undeveloped and natural land that has been deemed by the State of Maine to constitute a conservation easement. As part of the Organization's responsibility under this easement-designation, the Organization is to exercise stewardship over the acreage by keeping the property in its natural and undeveloped state. Accordingly, the Organization expends very little direct cost or time to the property other than annual inspections and minor landscaping expenses; overall, the Organization holds the land to protect it in its wild and unchanged state of being, but otherwise does not interefere with the conditions or natural environment of this property. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Wavus 100th Anniversy | Event1Nm |
| Gross Receipts Event1 | $33,580 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $23,023 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $10,557 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $1,310 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $53,291 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $53,304 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $33,580 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $23,023 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $10,557 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $1,310 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $53,291 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $53,304 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $107,905 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$97,348 | NetIncomeSummaryAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule G, Part II, Fundraising Events, Wavus 100 | FormAndLineReferenceDesc |
| Explanation | In August 2022, the Organization gathered nearly 200 alumni on Wavus Point to commemorate the century since Wavus's founding. Welcoming generations of campers back to the lake, the Wavus 100th Anniversary event was an opportunity for the Organization to recognize and celebrate the Kieve Wavus 100-year history, the Organization's lifetime of accomplishments, and the Camp's success and survival through the recent COVID-19 Pandemic. The Wavus 100th Anniversary Celebration resulted in an overall net loss to the Organization. However, the Organization believes that the event will ultimately contribute to the Camp's future success in means that cannot be directly attributed to current year revenues, such as building valuable and long-lasting relationships with past and future campers, staff, volunteers, and board members. In accordance with IRS guidelines and definitions, this event has been disclosed on this Schedule G and on the Form 990, Part VIII, as a Fundraising Event for transparency purposes. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Scholarships and financial aid for tuition-funded programs. | GrantTypeTxt |
| Recipient | 3486 | RecipientCnt |
| Cash Grant | $900,533 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | Scholarships are given to campers and students in the form of tuition reductions; there are no direct cash payments. Scholarships are awarded on a case-by-case basis and relative to financial need. Those wishing to receive financial aid from the Organization must apply for a scholarship in accordance with the Organization's formal application policies and procedures. The Organization requires verification of income and ability (or inability) to pay when considering scholarship applicants. More information regarding the Organization's financial aid and scholarship programs, including documents and forms for application, are available on the Organization's website at: https://www.kwe.org/wavus/application-aid/ | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Payments For Use Of Residence | Yes (X) | PaymentsForUseOfResidenceInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Henry Kennedy | ||||||||||||||
| Executive Director Emeritus | $161,619 | $0 | $207,496 | $0 | $47,976 | $0 | $77,319 | $0 | $11,782 | $0 | $506,192 | $0 | $0 | $0 |
| Charles Richardson Jr | ||||||||||||||
| Senior Advisor to Executive Director | $144,242 | $0 | $173,534 | $0 | $935 | $0 | $68,392 | $0 | $19,397 | $0 | $406,500 | $0 | $0 | $0 |
| Sam Kennedy | ||||||||||||||
| Executive Director | $140,354 | $0 | $37,500 | $0 | $34,412 | $0 | $66,410 | $0 | $30,037 | $0 | $308,713 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 1a | Housing Allowances: Henry Kennedy and Sam Kennedy, who each served as the Organization's Executive Director during the period covered by this Form 990, received taxable stipends to assist them with housing and residential costs ($23,077 and $24,000, respectively). These stipends have been included in their taxable wages as reported on their 2022 Forms W-2, Box 5. Additionally, these stipends are included in the figures reported on this Schedule J, Part II, Column B(iii), Other Compensation. Payments for Business Use of Personal Residence: During the year covered by this Form 990, the Organization entered a short-term license and use agreement with Henry Kennedy, the Organization's Executive Director Emeritus, to utilize personal properties and lodging units owned by Henry Kennedy for Kieve Wavus programs. The Organization leased the properties from Mr. Kennedy to provide additional lodging for camp guests and families. As part of the agreement, the Organization compensated Henry Kennedy $13,200, an amount considered to be reasonable and representative of the fair market value of the properties under the agreement. This agreement was subject to approval by the Organization's Board and Treasurer. |
| Part I, Line 4b | The Organization maintains a retirement plan under Internal Revenue Service Code Section 457(f) for the benefit of certain key employees. The Organization made contributions to the plan for the benefit of the employees in the amount of $102,354 for the December 31, 2022 tax year. As of December 31, 2022 total assets of the plan amounted to $407,554 and are presented as other assets, with an offset to accounts payable and accrued liabilities, within the statements of financial position. For the 2022 Tax Year, the following listed individuals received 457(f) contributions under the plan: Henry Kennedy, $39,202; Charlie Richardson, $33,154; Sam Kennedy, 30,000. The 457(f) contributions have been deemed to be deferred compensation and have been included within the amounts reported this Schedule J, Part II, Column C. The contributions to these plans are to recognize many years of distinguished service to the Organization. |
| Part I, Line 7 | The Organization may from time-to-time pay bonuses, awards, and incentive compensation to select individuals upon the successful completion of defined goals and in accordance with clear performance metrics. During the year covered by this Form 990 specifically, Henry Kennedy and Charlie Richardson, who served as Officers on the Organization's Board, each received lifetime achievement awards to recognize 20-30 years of service provided to the Organization. These service awards were subject to review and approval by the Organization's Board of Trustees, and it is not anticipated that bonuses of this magnitude will occur in future years. These payments were included in the individuals' respective 2022 Forms W-2 wages, and have been included within the amounts reported on this Schedule J, Part II, Column B(ii). |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp (4 entries)
| Relationship With OrgRelationshipWithOrgTxt | Loan PurposeLoanPurposeTxt | Loan To OrganizationLoanToOrganizationInd | Original PrincipalOriginalPrincipalAmt | Balance DueBalanceDueAmt | DefaultDefaultInd | Board Or Committee ApprovalBoardOrCommitteeApprovalInd | Written AgreementWrittenAgreementInd |
|---|---|---|---|---|---|---|---|
| Paddle and Thistle LLC Lots 8 1 | |||||||
| Executive Director Emeritus | Purchase land | Yes (X) | $865,000 | $465,353 | 0 | Yes (1) | Yes (1) |
| Richard Kennedy Lot 9 | |||||||
| Executive Director Emeritus | Purchase land | Yes (X) | $385,000 | $207,124 | 0 | Yes (1) | Yes (1) |
| Richard Kennedy Lots 18 20 | |||||||
| Executive Director Emeritus | Purchase land | Yes (X) | $145,000 | $58,886 | 0 | Yes (1) | Yes (1) |
| RCK Irrevocable Trust | |||||||
| Executive Director Emeritus | Purchase land | Yes (X) | $95,000 | $37,107 | 0 | Yes (1) | Yes (1) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $768,470 | TotalBalanceDueAmt |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (4 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| Henry Kennedy | |||
| Executive Director Emeritus | $1,165,181 | For many years, Kieve Wavus rented three properties from Henry Kennedy, the executive director of Kieve Wavus, and his wife, Betty Kennedy. On August 1, 2021, Kieve Wavus gave notice to Henry Kennedy that the leases would be terminated. Under the terms of the leases, Henry Kennedy was required to purchase the improvements Kieve Wavus made to the properties. The Kennedy family and KWE entered into a Settlement Agreement, dated May 31, 2022, wherein the parties formalized the terms under which the Kennedy family would make payments to KWE, in the form of cash and/or real property. In accordance with the terms of the Settlement Agreement, the Kennedy family made a first payment to KWE on August 18, 2022, and the Kennedy family made a second and final payment to KWE on March 31, 2023. | 0 |
| Henry Kennedy | |||
| Executive Director Emeritus | $13,200 | During the year covered by this Form 990, the Organization entered a short-term license and use agreement with Henry Kennedy, the Organization's Executive Director Emeritus, to utilize personal properties and lodging units owned by Henry Kennedy for Kieve Wavus programs. The Organization leased the properties from Mr. Kennedy to provide additional lodging for camp guests and families. As part of the agreement, the Organization compensated Henry Kennedy $13,200, an amount considered to be reasonable and representative of the fair market value of the properties under the agreement. This agreement was subject to approval by the Organization's Board and Treasurer. | 0 |
| Sarah Kennedy | |||
| Family Member of Executive Director | $59,521 | Sarah Kennedy is an employee of the Organization. Sarah Kennedy also shares a family relationship with Sam Kennedy and Henry Kennedy, each of whom served as the Organization's Executive Director during this tax year. Sarah Kennedy is a licensed nurse and is one of the few healthcare professionals available on the Kieve Wavus campus should any camp guest, visitor, or staff require medical attention. Accordingly, Sarah Kennedy, while a relative of an Officer of the Organization, is considered a valuable employee of the Organization who is necessary to the Organization's ability to fulfill its mission. Any compensation and benefits offered to Sarah would have been paid at a fair market value relative to the services performed and the quality of those services, as well as subject to review by the Organization's independent Board of Trustees. | 0 |
| Betty J Kennedy | |||
| Family Member of Executive Director | $52,060 | Betty J. Kennedy is an employee of the Organization. Betty J. Kennedy also shares a family relationship with Sam Kennedy and Henry Kennedy, each of whom served as the Organization's Executive Director during this tax year. Betty performs administrative services on behalf of the Organization. The employment relationship with Betty J. Kennedy has been deemed necessary and appropriate for the Organization's routine operations. Any compensation and benefits offered to Betty would have been paid at the fair market value relative to the services performed and the quality of those services, as well as subject to review by the Organization's independent Board of Trustees. | 0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Form 990, Schedule L, Part II, Loans with Interested Persons | FormAndLineReferenceDesc |
| Explanation | Henry Kennedy served as the Organization's Executive Director during the period covered by this Form 990 as well as in prior tax years. Henry Kennedy has also been a strong believer, advocate, and supporter of the Kieve Wavus mission and operation for many years. To support the Organization, Henry Kennedy, either directly or through his trusts and business interests, has provided loans to the Organization so that it may purchase land and real estate to expand its campuses and to further its exempt mission. All loan agreements offered by Henry Kennedy were subject to review and approval by the Organization's Treasurer at the time of such loan. Any fees, charges, or interest rates on these loans was set in reference to the Federal Reserve long-term government bond yield interest-rate at the time of the original loan agreement. Accordingly, the rates on these loans have not been deemed to be unreasonable; the rates were set with the intention of maintaining an objective, measurable fair market yield, without construing any unreasonable private benefit or advantage upon Henry Kennedy. In other words, it was the position of the Organization's Treasurers at the time of these loan agreements that the loan was taken due to a fair, arm's length transaction. The outstanding balances for each loan, and the applicable lending body, are disclosed on this Schedule L, Part II, and in total on this Form 990, Part X. | ExplanationTxt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 5 | ContributionCnt |
| Noncash Contributions Rpt F990 | $40,861 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Fair Market Value | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | Yes (1) | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 32b: | FormAndLineReferenceDesc |
| Explanation | The Organization engages professional investment advisors and brokers to process, sell, and/or maintain contributions of non-cash financial assets as they are received. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 2 | Henry Kennedy and Sam Kennedy have a family relationship. |
| Form 990, Part VI, Section A, line 4 | The Organization adopted the following significant amendments and changes to its bylaws in November 2021. 1. The amended bylaws explicitly state that the Corporation shall have no members, and that the Board of Directors may exercise the rights and powers of members. 2. The amended bylaws explicitly state that every Director in exercising his or her powers and discharging his or her duties shall: (a) act honestly and in good faith with a view to the best interests of the Corporation; and (b) exercise the care, diligence, and skill that a reasonably prudent person would exercise in comparable circumstances. 3. The amended bylaws change the number of Directors constituting the Board to be not less than three (3) or more than thirty-three. The exact number of Directors shall be fixed from time to time by a resolution adopted by the affirmative vote of a majority of the Directors then in office. Directors shall be elected at the annual meeting of the Directors or as soon thereafter as conveniently possible. 4. The amended bylaws allow that each Director shall be elected for a term of three (3) years and until his or her successor has been duly elected or until his or her earlier death, resignation, or removal. A director is eligible for election for up to four consecutive three-year terms. A Director who has met the term limits herein may be renominated for service on the Board of Directors following a one-year absence from the Board of Directors. For any Director, lifetime service to the organization as a director is limited to eighteen years. The Board may extend by vote the term limit for any Director. 5. The amended bylaws state that the annual meeting of the Organization shall be for the purpose of electing Directors. 6. The amended bylaws mandate that a majority of the Directors must be present to constitute a quorum for the purpose of transacting Organization business. 7. The amended bylaws apply limits on the information actions that Directors may take on behalf of the Organization. Specifically, the amended bylaws mandate that any action that might be taken at a meeting of the Board of Directors or of any committee thereof may also be taken without a meeting if (a) all Directors or committee members are notified in writing of the proposed action, (b) at least three-quarters of the total number of Directors or committee members send written consents to the action to be taken, at any time before or after the intended effective date of such action, and (c) the Secretary, committee chair, or his or her designee receives no written objection to such action from a Director or committee member within 48 hours of the notification to the Directors or committee members. 8. The amended bylaws rephrase the responsibilities and powers of the President of the Organization to be as follows: the President shall preside over all meetings of the Board of Directors. The President shall perform such other duties, and exercise such powers, as from time to time prescribed by these bylaws or by the Board of Directors. 9. The amended bylaws rephrase the responsibilities and powers of the Treasurer of the Organization to be as follows: the Treasurer shall have the custody of all funds, property, and securities of the Corporation, subject to such regulations as may be imposed by the Board of Directors. When necessary or proper, the Treasurer shall endorse on behalf of the Corporation for collection, checks, notes, and other obligations, and shall deposit the same to the credit of the Corporation at such bank or banks or depository as the Board of Directors may designate. The Treasurer shall, in general, perform all duties incident to the office of Treasurer, including a general supervision and control of the accounts of the Corporation, subject to the control of the Board of Directors. 10. The amended bylaws added a new Article VI specifically for the Executive of the Organization, stating the following: The Board of Directors shall hire an Executive Director for the Corporation. The Executive Director shall be the chief executive officer of the Corporation. Subject to the approval of the Board of Directors, the Executive Director shall have day-to-day responsibilities for the Corporation, including carrying out the Corporation's charitable purposes, goals, and policies. The Executive Director will attend all meetings of the Board of Directors, report on the progress of the Corporation, answer questions from the Directors, and carry out the duties of his or her position as described in the job description of the Executive Director. Subject to the direction and control of the Board of Directors, the Executive Director shall manage and oversee the business and affairs of the Corporation and shall see that the resolutions and directives of the Board of Directors are carried into effect except in those instances in which responsibility is assigned to some other person by the Board of Directors. Except in those instances in which the authority to execute is expressly delegated to another officer or agent of the Corporation or a different mode of execution is expressly prescribed by the Board of Directors, the Executive Director may execute for the Corporation any contracts or other instruments which the Board of Directors has authorized to be executed, and the Executive Director may accomplish such execution either under or without the seal of the Corporation and either individually or with the Secretary or any other officer thereunto authorized by the Board of Directors, according to the requirements of the form of the instrument. The Executive Director may vote all securities which the Corporation is entitled to vote except to the extent such authority shall be vested in a different officer or agent of the Corporation by the Board of Directors. The Board of Directors may, from time to time, designate other duties to the Executive Director, as the Board of Directors deems necessary and appropriate. |
| Form 990, Part VI, Section B, line 11b | The Form 990 is prepared with the assistance of an independent CPA firm. The CPA firm coordinates with key officers and finance personnel of the Organization to prepare review a draft of the Form 990 prior to its filing with the IRS. Once a completed draft of the Form 990 is prepared, the drafted return is sent to the finance and audit committee and other members of the Board of Trustees for their review and consideration; any members of the finance committee, the audit committee, or the board of trustees who are able to vote on or review the Form 990 must be deemed to be external independent trustees, and such persons must also be knowledgeable of the finances of the Organization. As these individuals consider the drafted Form 990, they are given the opportunity to ask questions and to address any concerns with the tax filing or otherwise. Lastly, the finance and audit committees meet with the Organization's engaged independent accountants to discuss the Form 990. Subsequent to this meeting, these committees will then recommend acceptance and filing of the Form 990 to the Organization and Board at large, on or before the IRS filing due date. The full Board of Trustees will issue a formal, recorded vote to accept the Form 990 prior to its filing with the IRS. The majority of the Board of Trustees are provided the Public Disclosure Copy of the Form 990 prior to filing; only key personnel and select trustees and officers review the Complete Copy of the Form 990. The only information contained in the Complete Copy that is not provided in the Public Disclosure Copy are the names and addresses of donors disclosed on Schedule B. All other information disclosed on the Form 990 is made available for the Board's review and comment prior to filing. |
| Form 990, Part VI, Section B, line 12c | The Organization requires board members to review and sign a conflict of interest form at the annual meeting each year. Board members are required to report and potential conflicts arising during the ensuing year as they occur. |
| Form 990, Part VI, Section B, line 15a | From time-to-time the Organization will engage in a comprehensive review of the compensation package offered to its Chief Executive Officer. The purpose of this review is to ensure that the CEO's wages and benefits are appropriate and in alignment with the quality and level of services performed and with industry standards. This review has historically included the analysis of comparability data, including comparison and consideration of executive compensation paid by similar institutions. This review has also included insight from legal counsel and other knowledgeable and independent persons. The Compensation Committee shall oversee, plan, and determine the compensation of the Executive Director and shall oversee compensation of the Corporation's senior leadership. After establishing a comprehensive and secure model for executive compensation, the Organization may use that model as a framework when considering the compensation and benefits to be offered to its other employed officers and key personnel. However, such a detailed compensation study is not typically done for other officer positions. Rather, officers other than the Chief Executive are compensated based on the framework established specifically for the Executive. For this reason, form 990, Part VI-B, Line 15b has been marked "no". Though the compensation and benefits paid to officers and key personnel other than the Chief Executive does not undergo the same level of intensive scrutiny or comparability study as does the Executive's compensation package, the Organization believes that the framework established while determining the Executive's compensation provides a reasonable model to base other employees' payroll on, and that the compensation paid to other officers and key personnel is appropriate relative to the quality and level of services performed. |
| Form 990, Part VI, Section C, line 19 | The Organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. |
| Form 990, Part XII, Line 2c: | During its 2022 tax year, the Organization engaged a new independent public accounting firm, Baker Newman Noyes, to perform an audit of the Organization's financial statements and to assist in the subsequent preparation and filing of the Organization's annual Form 990. The audit was subject to the review and oversight of the Organization's Executive Director, finance and audit committees, and key financial and business personnel within the Organization. Additionally, the Organization's audited financial statements and Form 990 are subject to review by the Organization's independent Board of Trustees prior to their issuance. |
Schedule R IRS990ScheduleR
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Charitable Remainder Trusts (2) | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | c/o Security Life of Denver Insuran | AddressLine1Txt |
| City | E Tufts Avenue | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80237 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | Beneficiary Distributions | PrimaryActivitiesTxt |
| Legal Domicile State | ME | LegalDomicileStateCd |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Entity Type | T | EntityTypeTxt |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
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