2021-04-29T16:18:54-05:00 2020-12-31 300038643 VARNEY & ASSOCIATES CPAS LLC 1501 POYNTZ AVENUE MANHATTAN KS 665026092 990 2020-01-01 480623884 KANSAS 4-H FOUNDATION INC KANS 7857750123 1680 CHARLES PL MANHATTAN KS 66502 JAKE WORCESTER PRESIDENT 7855325881 2021-04-20 1 JAKE WORCESTER 999009999 APRIL SWARTZ P01266112 7855372202 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z JAKE WORCESTER 1680 CHARLES PL MANHATTAN KS 66502 4900860 0 X WWW.KANSAS4HFOUNDATION.ORG X 1952 KS TO DEVELOP PHILANTHROPIC SUPPORT FOR KANSAS 4-H AND ROCK SPRINGS RANCH. 18 18 52 150 0 0 1115505 3222463 1711736 126573 -6171 1328044 0 89202 2821070 4766282 581489 489087 0 0 2321670 1970559 0 0 804566 2682577 2577679 5585736 5037325 -2764666 -271043 22250468 23675821 3745096 5649441 18505372 18026380 THE KANSAS 4-H FOUNDATION DEVELOPS FINANCIAL SUPPORT FROM THE PRIVATE SECTOR AND PROVIDES MANAGEMENT AND SPECIAL SERVICES TO PROMOTE AND ENHANCE THE KANSAS 4-H PROGRAM. 0 0 3294960 489087 145582 WE OPERATE THE ROCK SPRINGS 4-H CENTER, ENDOWMENT FUNDS FOR KANSAS COUNTIES, AND THE ALPHA CLOVIA COOPERATIVE LIVING HOME AT KANSAS STATE UNIVERSITY. 3294960 1 1 0 0 0 0 0 1 0 1 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 52 0 52 0 0 0 0 0 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 1 1 1 0 KS X THE ORGANIZATION 7857750123 1680 CHARLES PL MANHATTAN KS 66502 S WARREN WEIBERT CHAIR 1.00 X X 0 0 0 CAROLYN HARMS VICE CHAIR 1.00 X X 0 0 0 CONNIE PELTON KAYS SECRETARY 1.00 X X 0 0 0 SHELLY PRICHARD TREASURER 1.00 X X 0 0 0 STEVE BACCUS BOARD MEMBER 1.00 X 0 0 0 LEE BORCK BOARD MEMBER 1.00 X 0 0 0 KENT BRADLEY BOARD MEMBER 1.00 X 0 0 0 TERESA CLOUNCH BOARD MEMBER 1.00 X 0 0 0 JIM GORDON BOARD MEMBER 1.00 X 0 0 0 NORMA DECKER HOAGLAND BOARD MEMBER 1.00 X 0 0 0 DOUG HOFBAUER BOARD MEMBER 1.00 X 0 0 0 BILL KELLER BOARD MEMBER 1.00 X 0 0 0 ROGER MCCLELLAN BOARD MEMBER 1.00 X 0 0 0 JOHN MONTGOMERY BOARD MEMBER 1.00 X 0 0 0 MOLLY MCVICKER BOARD MEMBER 1.00 X 0 0 0 BRENDA POMEROY AUSTENFELD BOARD MEMBER 1.00 X 0 0 0 RAY PURDY BOARD MEMBER 1.00 X 0 0 0 JOE STOUT BOARD MEMBER 1.00 X 0 0 0 JUSTIN LAW CFO 40.00 X 116771 0 10768 JAKE WORCESTER PRESIDENT / CEO 40.00 X 152818 0 12960 JIM WHEATON EXECUTIVE DIRECTOR 40.00 X 112057 0 15001 MINDY WEIXELMAN VICE PRESIDENT OF CAMPAIGN STRATEGY 40.00 X 102689 0 4907 484335 0 43636 4 0 1 0 0 3222463 3222463 FACILITIES AND EQUIPMENT RENTALS 713990 83493 83493 OTHER ROCK SPRINGS REVENUE 713990 35539 35539 7541 7541 126573 743069 743069 70193 70193 272805 446748 0 134578 272805 312170 584975 584975 120 0 120 120 MISC. REVENUE-RELATED-990 713990 18889 18889 18889 4766282 145582 0 1398237 489087 489087 1605199 752000 378129 475070 71382 28276 23404 19702 168504 101884 27618 39002 125474 59706 29639 36129 557 557 20987 20987 73794 25361 46886 1547 132403 16098 26522 89783 240062 110737 41341 87984 78642 19832 11437 47373 376962 362241 14062 659 33219 25432 4077 3710 4722 1291 2512 919 60122 4 59455 663 1299201 1269422 29779 216524 171 215072 1281 FOOD 27285 27285 DUES & MEMBERSHIPS 13199 6133 6322 744 5037325 3294960 937799 804566 97710 188280 1381707 2599 0 52478 43906 104501 142918 21395864 10678118 9936614 10717746 10109159 9034324 1879830 2114125 67577 52815 22250468 23675821 441209 542436 63426 78501 1840461 2058612 1400000 2969892 3745096 5649441 X 11536975 10367818 6968397 7658562 18505372 18026380 22250468 23675821 X -271043 -193269 -14680 X X 0 1 X 1 0 X 2314798 1792514 1193606 1115505 3222463 9638886 20552 20552 20552 20552 20552 102760 2335350 1813066 1214158 1136057 3243015 9741646 2693395 7048251 472643 423313 416033 1417128 813262 3542379 2210 2210 13286235 8560891 0.53050 0.41800 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 0 0 1 X 10268517 547855 745860 470296 742850 10349086 9265908 664475 1551796 581489 632173 10268517 10340668 840719 -534515 236771 1144193 9265908 0 0 447000 447000 17976296 9164999 8811297 1220831 897381 323450 1751737 615738 1135999 10717746 PARTNERSHIP INTEREST 2114125 F 2114125 X 4531048 -193269 -41965 -235234 4766282 0 4766282 5010040 0 5010040 27285 27285 5037325 PART III, LINE 1A: THE FOUNDATION MAINTAINS A COLLECTION OF ART OBJECTS (THE COLLECTION) WHICH ARE NOT CAPITALIZED AND PRESENTED AS AN ASSET ON THE STATEMENTS OF FINANCIAL POSITION DUE TO THE SIGNIFICANCE OF THE COLLECTION TO THE FOUNDATION'S PURPOSE AND POSITION THAT THESE ITEMS BE MAINTAINED IN PERPETUITY. THE COLLECTION IS MAINTAINED AT THE ROCK SPRINGS 4-H CENTER AND CONTAINS 19 PIECES OF ART THAT HAVE BEEN DONATED OR BEQUETHED. PART III, LINE 4: THE FOUNDATION MAINTAINS A COLLECTION OF 19 ART OBJECTS AT THE ROCK SPRINGS 4-H CENTER THAT HAVE BEEN DONATED OR BEQUETHED AND ARE AVAILABLE FOR VIEWING. PART IV, LINE 2B: THE FOUNDATION MAINTAINS TWO TYPES OF CUSTODIAL LIABILITIES. FIRST, THE FOUNDATION HOLDS AND MANAGES CERTAIN OPERATING FUNDS ON BEHALF OF K-STATE EXTENSION, WHICH IS AN ORGANIZATION WHOSE PURPOSE IS CLOSELY AFFILIATED WITH THE FOUNDATION'S. SECOND, THE FOUNDATION HOLDS AND MANAGES ENDOWMENT FUNDS ON BEHALF OF COUNTY 4-H PROGRAMS IN KANSAS. PART V, LINE 4: THE FOUNDATION'S ENDOWED FUND IS INTENDED TO BE A PERMANENT SOURCE OF FUNDING TO SUPPORT PROGRAMS AND ACTIVITIES. THE RESOURCES OF THE ENDOWED FUND ARE INVESTED IN A BALANCED POSITION SO AS TO (1) PROVIDE GRANT MAKING DOLLARS TO MEET THE FOUNDATION'S CURRENT PROGRAM REQUIREMENTS AND (2) GENERATED RETURNS SUFFICIENT TO PRESERVE AND ENHANCE THE PURCHASING POWER OF GIFTS ON A PERPETUAL BASIS. DURING 2018, ADJUSTMENTS WERE MADE TO CORRECT THE HISTORICAL ACCOUNTING OF THE ENDOWMENT FUND BUT THE ACCOUNTING RECORDS WERE NOT ABLE TO PRODUCE SUFFICIENT INFORMATION TO REPORT THE ENDOWMENT ACTIVITY FOR PREVIOUS YEARS. FOR THIS REASON, THIS RETURN ONLY PROVIDES ENDOWMENT FUND INFORMATION FOR 2020, 2019, AND 2018. EACH YEAR MOVING FORWARD, A NEW YEAR OF INFORMATION WILL BE ADDED SUCH THAT BY THE YEAR 2022, WE WILL BE ABLE TO REPORT A FIVE YEAR HISTORY OF THE ENDOWED FUND. PART X, LINE 2: THE FOUNDATION IS ORGANIZED AS A KANSAS NONPROFIT CORPORATION AND HAS BEEN RECOGNIZED BY THE IRS AS EXEMPT FROM FEDERAL INCOME TAXES UNDER IRC SECTION 501(A) AS AN ORGANIZATION DESCRIBED IN IRC SECTION 501(C)(3). FURTHER, THE FOUNDATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER IRC SECTIONS 170(B)(1)(A)(VI) AND HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION UNDER IRC SECTIONS 509(A)(1). THE FOUNDATION IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THE FOUNDATION IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO ITS EXEMPT PURPOSES. FOR THE YEARS ENDED DECEMBER 31, 2020 AND 2019, THE FOUNDATION HAS DETERMINED THAT IT IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX AND HAS NOT FILED AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS. RETURNS FILED BY THE FOUNDATION ARE SUBJECT TO IRS EXAMINATION, GENERALLY FOR THREE YEARS AFTER EACH RETURN IS FILED. NO TAXING AUTHORITIES HAVE COMMENCED INCOME TAX EXAMINATIONS FOR OPEN TAX YEARS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN THE VALUATION OF ANNUITY LIABILITY -14,680. FOOD EXPENSES -27,285. PART XII, LINE 4B - OTHER ADJUSTMENTS: FOOD EXPENSES 27,285. 1 SCHOLARSHIPS FOR TUITION, FEES, BOOKS,SUPPLIES, ETC. 168 345750 X X 0 0 0 0 0 0 0 0 0 JAKE WORCESTER PRESIDENT / CEO 152818 0 0 0 0 0 0 0 12960 0 165778 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF IRS FORM 990 IS PREPARED AND GIVEN TO THE AUDIT COMMITTEE TO REVIEW. UPON APPROVAL OF THE DRAFT, IRS FORM 990 IS E-FILED. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION AND RETIREMENT COMMITTEE (COMPRISED OF BOARD MEMBERS) REVIEWS COMPENSATION OF ALL EMPLOYEES AND MAKES RECOMMENDATIONS TO THE FULL BOARD WHO VOTES ON CHANGES TO COMPENSATION AND RETIREMENT. FORM 990, PART VI, SECTION C, LINE 18 THE FORM 990 AND 1023 ARE AVAILABLE UPON REQUEST AT THE MAIN OFFICES OF THE KANSAS 4-H FOUNDATION. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE AT THE MAIN OFFICES UPON REQUEST FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF ANNUITY LIABILIT -14,680. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED IN THE CURRENT YEAR