2022-11-11T07:07:53-05:00 2021-12-31 010440155 RUNYON KERSTEEN OUELLETTE 20 LONG CREEK DR SOUTH PORTLAND ME 04106 990 2021-01-01 237352599 KIEVE WAVUS EDUCATION INC KIEV 2075635172 PO BOX 169 NOBLEBORO ME 04555 CHRIS RENYI BUSINESS DIRECTOR 2075635172 2022-11-09 true CHRIS RENYI 999009999 AMY CHASSE P00967183 2077732986 2022-11-09 2021 2022-09-23 18:48:47Z HENRY KENNEDY PO BOX 169 NOBLEBORO ME 04555 17516392 false X WWW.KWE.ORG X 1926 ME KIEVE WAVUS EDUCATES AND EMPOWERS YOUNG PEOPLE AND ADULTS TO CONTRIBUTE POSITIVELY TO SOCIETY. 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. 17 17 271 0 2714640 3024062 212463 8677124 313623 2067111 33405 7953 3274131 13776250 48306 708038 0 2112871 3575040 0 503037 2838734 4319400 4999911 8602478 -1725780 5173772 43628109 46138199 5950945 3835714 37677164 42302485 X KIEVE WAVUS EDUCATES AND EMPOWERS YOUNG PEOPLE AND ADULTS TO CONTRIBUTE POSITIVELY TO SOCIETY. 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. false false 1538354 292298 568122 FACILITATED EVENTS & RETREATS WHICH INCLUDES: 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, KWE SEES OVER 200 CONTRACTED PROGRAMS SERVING MORE THAN 10,000 BOYS, GIRLS AND VISITING TEACHERS AT, ON AVERAGE, A 60% SCHOLARSHIP RATE. EDUCATORS IN RESIDENCE - 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. 3173179 234027 4179299 BOYS CAMP - TRADITIONAL SUMMER CAMP, EXPERIENTIAL EDUCATION IN OUTDOOR SETTING. OVER 650 CAMPERS WERE IN THE 2021 CAMP PROGRAM. 2750479 178372 3371567 GIRLS CAMP - TRADITIONAL SUMMER CAMP, EXPERIENTIAL EDUCATION IN OUTDOOR SETTING. NEARLY 540 CAMPERS PARTICIPATED IN THE 2021 CAMP PROGRAM. 285341 3341 558136 OTHER PROGRAMS - KENNEDY LEARNING CENTER & JEWELL LODGE 285341 3341 558136 7747353 true true false false false false true false false true true false false false true true true false false false false false false false false false false false true true false false false true false true true false true false false false false false false false false true 23 0 true 271 true false false false false false false false false false false false false X 17 17 false false false false false false false true true false false true true true true true true true false false X CHRIS RENYI 2075635172 42 KIEVE ROAD NOBLEBORO ME 04555 R DIXON THAYER PRESIDENT 8.00 X X 0 0 0 PAMELA K JENSEN VICE PRESIDE 3.00 X X 0 0 0 WILLIAM A KNOWLTON VICE PRESIDE 3.00 X X 0 0 0 JAMES B BROWN TREASURER 3.00 X X 0 0 0 JOHN W GEISMAR SECRETARY 3.00 X X 0 0 0 W MORGAN CHURCHMAN III DIRECTOR 1.00 X 0 0 0 LYNLEY W CIOROBEA DIRECTOR 1.00 X 0 0 0 CHRISTOPHER T DOUGHERTY DIRECTOR 1.00 X 0 0 0 LIBBY SCHROEDER DIRECTOR 1.00 X 0 0 0 LOUISE W MCILHENNY DIRECTOR 1.00 X 0 0 0 MATTHEW J MCKENNA DIRECTOR 1.00 X 0 0 0 CLIFFORD E MULLER DIRECTOR 1.00 X 0 0 0 KATHRYN H REDMOND DIRECTOR 1.00 X 0 0 0 MARK K J ROBINSON DIRECTOR 1.00 X 0 0 0 JAMES H STUART DIRECTOR 1.00 X 0 0 0 KRISTIN K VALDMANIS DIRECTOR 1.00 X 0 0 0 MISTYE WILSON DIRECTOR 1.00 X 0 0 0 HENRY KENNEDY EXECUTIVE DI 45.00 X 307734 0 84047 CHARLES RICHARDSON JR DIRECTOR OF 45.00 X 237301 0 84124 545035 168171 2 false true false 3024062 163919 3024062 BOYS SUMMER CAMP 611710 4179299 4179299 GIRLS SUMMER CAMP 611600 3371567 3371567 FACILITATED EVENTS 611600 568122 568122 RETREAT FEES & OTHER 611600 454282 454282 KENNEDY LEARNING CTR & JEWELL 611600 103854 103854 8677124 655301 655301 40154 32201 7953 7953 7953 5117510 2241 3707941 1409569 2241 1411810 1411810 13776250 8677124 2075064 708038 708038 391780 117534 117534 156712 2631459 2482751 78699 70009 111185 104746 3391 3048 230214 205292 11885 13037 210402 181992 13226 15184 84543 54168 13800 16575 21901 14032 3575 4294 128421 82280 20963 25178 228281 196062 4397 27822 111694 91094 7234 13366 290179 260501 14839 14839 474361 471165 1328 1868 49628 30626 9501 9501 891543 891543 186150 186150 SUPPLIES 609859 609859 FOOD 581469 580765 352 352 REPAIRS & MAINTENANCE 253513 244411 4551 4551 OTHER PROGRAM EXPENSE 158215 95362 31179 31674 249643 138982 15634 95027 8602478 7747353 352088 503037 2466819 3787346 606560 1317761 196208 191383 12513 54419 77319 79559 37037374 13418275 24133577 23619099 15394710 16183955 740403 904677 43628109 46138199 1025800 1149157 3291268 1861400 870273 820642 750222 13382 4515 5950945 3835714 X 35255400 39724317 2421764 2578168 37677164 42302485 43628109 46138199 5173772 -548451 X false true X true false X 1417848 1766975 1226365 2714640 3024062 10149890 8314192 8709675 9071869 212463 8677124 34985323 9732040 10476650 10298234 2927103 11701186 45135213 337191 76161 482908 219542 162835 1278637 337191 76161 482908 219542 162835 1278637 43856576 325158 454373 503077 300899 695455 2278962 325158 454373 503077 300899 695455 2278962 10057198 10931023 10801311 3228002 12396641 47414175 0.92500 0.93030 0.05000 0.04000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 1 47.60 1 false 100.00 630 15995764 111399 1516419 125650 17497932 13915600 279000 1914562 113398 15995764 11742882 123897 2134871 86050 13915600 11946789 717925 -810272 111560 11742882 10025455 304795 1730203 113664 11946789 0.86950 0.11000 0.02050 false false 5910806 5910806 26263284 9013833 17249451 2326016 2115499 210517 2537268 2288943 248325 23619099 CAPITAL LEASE OBLIGATION 4515 4515 X 13227799 -548451 -548451 13776250 13776250 8602478 8602478 8602478 SCHEDULE D, PAGE 1, PART II, LINE 9 THE CONSERVATION EASEMENT IS NOT REFLECTED IN THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS. SCHEDULE D, PAGE 3, PART X ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE AND/OR STATE TAXING AUTHORITIES. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. true SCHOLARSHIPS 4067 708038 REDUCED TUITION SCHEDULE I, PAGE 1, PART I, LINE 2 GRANTS ARE GIVEN TO CAMPERS IN THE FORM OF TUITION REDUCTION, NO CASH CHANGES HANDS. X true true X X X X false true false false false false false false false HENRY KENNEDY EXECUTIVE DIRECTOR 307734 10908 73139 391781 CHARLES RICHARDSON JR DIRECTOR OF EDUC & O 237301 18916 65208 321425 SCHEDULE J, PAGE 1, PART I, LINE 4 HENRY KENNEDY 0 38,463 0 CHARLES RICHARDSON JR 0 32,591 0 PADDLE AND THISTLELLC LOTS 8 14 FAMILY PURCHASE LAND X 865000 496946 false true true RICHARD KENNEDY LOT 9 FAMILY PURCHASE LAND X 385000 221185 false true true RICHARD KENNEDY LOTS 18 20 FAMILY PURCHASE LAND X 145000 62884 false true true RCK IRREVOCABLE TRUST FAMILY PURCHASE LAND X 95000 39627 false true true 820642 HENRY KENNEDY EXEC DIRECTOR 29579 RENT false HENRY KENNEDY EXEC DIRECTOR 2622 RENT false BETTY KENNEDY WIFE OF EXEC DI 40322 WAGES false ANNE RICHARDSON WIFE OF ED DIR 33751 WAGES false SAM KENNEDY SON OF EXEC DIR 95855 WAGES false SARAH KENNEDY DIL OF EXEC DIR 38734 WAGES false SCHEDULE L, PART V FOR MANY YEARS, KIEVE WAVUS HAS RENTED THREE PROPERTIES FROM HENRY KENNEDY, THE EXECUTIVE DIRECTOR OF KIEVE WAVUS, AND HIS WIFE, BJ 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 IS REQUIRED TO PURCHASE THE IMPROVEMENTS KIEVE WAVUS MADE TO THE PROPERTIES. THE KENNEDY FAMILY AND KWE ENTERED INTO A LETTER OF INTENT ON DECEMBER 29, 2021, WHICH ANTICIPATES NEGOTIATION OF A DEFINITIVE AGREEMENT BETWEEN THE PARTIES FOR PAYMENT OF 1,165,188, IN THE FORM OF CASH AND/OR REAL PROPERTY. X 9 147344 FMV X 9 16575 FMV false true false FORM 990 - ORGANIZATION'S MISSION KIEVE WAVUS EDUCATES AND EMPOWERS YOUNG PEOPLE AND ADULTS TO CONTRIBUTE POSITIVELY TO SOCIETY. 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. FORM 990, PAGE 2, PART III, LINE 4A FACILITATED EVENTS & RETREATS WHICH INCLUDES: 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, KWE SEES OVER 200 CONTRACTED PROGRAMS SERVING MORE THAN 10,000 BOYS, GIRLS AND VISITING TEACHERS AT, ON AVERAGE, A 60% SCHOLARSHIP RATE. EDUCATORS IN RESIDENCE - 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. FORM 990, PAGE 2, PART III, LINE 4D OTHER PROGRAMS - KENNEDY LEARNING CENTER & JEWELL LODGE FORM 990, PAGE 6, PART VI, LINE 11B AFTER PREPARATION OF FORM 990, COMPLETED RETURN IS FORWARDED TO THE FINANCE AND AUDIT COMMITTEE AND OTHER MEMBERS OF THE BOARD OF TRUSTEES. VOTING MEMBERS OF THE FINANCE AND AUDIT COMMITTEE AND THE BOARD OF TRUSTEES ARE ALL EXTERNAL INDEPENDENT TRUSTEES KNOWLEDGEABLE IN FINANCIAL MATTERS OF THE ORGANIZATION. INDIVIDUAL REVIEWS OCCUR AND QUESTIONS ARE ASSESSED AND RESPONDED TO. THE FINANCE AND AUDIT COMMITTEE MEETS WITH INDEPENDENT AUDITORS, THEN RECOMMENDS ACCEPTANCE AND FILING OF 990, ON OR BEFORE THE DUE DATE, TO THE FULL BOARD OF TRUSTEES FOR A RECORDED BOARD VOTE. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION REQUIRES BOARD MEMBERS TO REVIEW AND SIGN-OFF A CONFLICT OF INTEREST FORM AT THE ANNUAL MEETING EACH YEAR. BOARD MEMBERS ARE REQUIRED TO REPORT ANY POTENTIAL CONFLICTS ARISING DURING THE ENSUING YEAR. FORM 990, PAGE 6, PART VI, LINE 15A THE PERFORMANCE OF THE EXECUTIVE DIRECTOR IS REVIEWED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. THIS REVIEW IS PRESENTED TO THE FULL BOARD OF TRUSTEES FOR APPROVAL. FORM 990, PAGE 6, PART VI, LINE 19 BY REQUEST FROM INTERESTED PARTIES.