2019-06-24T17:05:20-05:00 2018-12-31 300038643 VARNEY & ASSOCIATES CPAS LLC 120 NORTH JULIETTE MANHATTAN KS 665026092 990 2018-01-01 480623884 KANSAS 4-H FOUNDATION INC KANS 7855325881 116 UMBERGER HALL KSU MANHATTAN KS 665063417 JAKE WORCESTER PRESIDENT 7855325881 2019-05-27 1 ERIC A KIENTZ P01526012 7855372202 64.6.123.122 2019-05-27 21:04:50 CD P E3E115DF83576C0AB05191EC4C2E51F345409782 5184CE2B758F7B877BD1EC4024D16C57B419B708 2018 2019-02-21 02:37:17Z JAKE WORCESTER 116 UMBERGER HALL KSU MANHATTAN KS 665063417 3572487 0 X WWW.KANSAS4HFOUNDATION.ORG X 1952 KS TO MEET THE NEEDS AND ADVANCE THE INTERESTS OF 4-H CLUB AND OLDER YOUTH WORK OF THE AGRICULTURAL EXTENSION SERVICE THROUGHOUT THE STATE OF KANSAS. 19 19 127 150 0 0 1792514 1193606 1893789 1911188 166327 172401 254794 254576 4107424 3531771 0 181867 0 0 2105187 2043050 0 0 636479 3669055 2715039 5774242 4939956 -1666818 -1408185 25304987 22702912 3481455 3171191 21823532 19531721 X 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 3417586 7895 1913689 YEAR ROUND CONFERENCE FACILITY THAT IS OPERATED FOR KANSAS 4-H MEMBERS, CHURCH GROUPS, OTHER YOUTH ORGANIZATIONS AND PROFESSIONAL GROUPS. 224199 168399 0 THE FOUNDATION PROVIDES AWARDS AND SCHOLARSHIPS FOR SPECIAL PROJECTS, PROGRAMS, EVENTS, AND SCHOLARSHIPS. 110545 37500 THE FOUNDATION OPERATES AND MAINTAINS A COOPERATIVE LIVING HOUSE UNIT AT KANSAS STATE UNIVERSITY, CREATED PRIMARILY FOR FORMER 4-H WOMEN, BUT AVAILABLE TO ALL WOMEN WHO SUBSCRIBE TO THE IDEALS PROMOTED BY THE CLOVIA ORGANIZATION. 5573 5573 26179 THE FOUNDATION OPERATES VARIOUS OTHER PROGRAMS WHICH ARE SUPPORTIVE TO THE PRIMARY SERVICE ACTIVITES. 5573 5573 26179 3757903 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 27 0 1 127 1 0 0 0 0 0 0 0 0 0 0 X 19 19 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 1 1 1 0 KS X THE ORGANIZATION 7855325881 116 UMBERGER HALL KSU MANHATTAN KS 665063417 MOLLY MCVICKER CHAIR 1.00 X X 0 0 0 S WARREN WEIBERT VICE CHAIR 1.00 X X 0 0 0 BRENDA POMEROY AUSTENFELD SECRETARY 1.00 X X 0 0 0 CAROLYN HARMS 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 CONNIE PELTON KAYS 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 BILL NEW BOARD MEMBER 1.00 X 0 0 0 SHELLY PRICHARD 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 JAKE WORCESTER PRESIDENT / CEO 40.00 X 144163 0 11418 JUSTIN LAW CFO 40.00 X 16547 0 486 SANDY STEVENSON CFO (FORMER) 40.00 X 56372 0 3472 217082 0 15376 1 0 1 0 0 1193606 149 1193606 ROCK SPRINGS 4-H CENTE 713990 1847509 1847509 CLOVIA COOPERATIVE LIV 713990 37500 37500 OTHER PROGRAM SERVICES 713990 26179 26179 1911188 172874 172874 242861 242861 208 681 -473 -473 -473 65727 40035 25692 25692 MISC. REVENUE-RELATED- 713990 -13977 -13977 -13977 3531771 1922903 0 415262 181867 181867 217082 145000 72082 1477836 962557 174917 340362 39716 17875 8940 12901 182694 119070 19498 44126 125722 71797 22373 31552 914 914 19678 19678 140512 98221 33467 8824 181439 116406 12032 53001 456185 431947 11183 13055 14971 14971 598732 537810 25328 35594 55922 17682 13458 24782 12728 12528 200 44856 44856 1040249 1007763 32486 148853 135081 13772 4939956 3757903 545574 636479 84613 48535 212257 172087 112750 0 14194 3695 41328 54223 67354 67309 21606555 11017691 11325202 10588864 11585349 9781874 1715701 1836302 146239 150023 25304987 22702912 321628 388262 1759767 1630381 1400060 1152548 3481455 3171191 X 16118697 13840874 2033243 0 3671592 5690847 21823532 19531721 25304987 22702912 -1408185 -883626 0 X X 0 1 X 0 0 X 2122346 1441166 2314798 1792514 1193606 8864430 2400 20552 20552 20552 20552 84608 2124746 1461718 2335350 1813066 1214158 8949038 3133412 5815626 1447764 940135 472643 423313 415735 3699590 8563 26627 2210 5396 42796 12691424 11437594 0.45820 0.46670 X X 0 0 1 X 3671592 1000 37450 37450 3672592 5592968 1266079 92849 1247061 5704835 4727029 2343594 117515 1595170 5592968 1.00000 0 0 447000 447000 18064050 8822778 9241272 2028614 1488486 540128 1066891 706427 360464 10588864 PARTNERSHIP INTEREST 1836302 F 1836302 X 2648145 -883626 -883626 3531771 0 3531771 4939956 0 4939956 0 4939956 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, MANAGEMENT IDENTIFIED $2,033,243 OF PREVIOUSLY REPORTED ENDOWED FUNDS WHICH WERE NOT ENDOWED AS THE FUNDS WERE FULLY SPENDABLE FOR A SPECIFIED PURPOSE. ACCORDINGLY, THE BEGINNING BALANCE REPORTED FOR 2018 HAS BEEN ADJUSTED TO THE ACTUAL ENDOWED BALANCE. THE HISTORICAL AMOUNTS REPORTED FOR YEARS 2017 AND 2016 IN THIS RETURN REMAIN AT THE PREVIOUSLY REPORTED BALANCES FROM PRIOR YEAR IRS FORM 990 FILINGS. 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, 2018 AND 2017, 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 VALUATION OF LIABILITY FOR GIFT ANNUITIES 0 SCHOLARSHIPS FOR TUITION, FEES, BOOKS,SUPPLIES, ETC. 15 90000 PART III; LINE 1A: THERE IS A STANDARD APPLICATION USED FOR ALL KANSAS 4-H SCHOLARSHIPS. EACH APPLICANT IS REQUIRED TO SUBMIT VARIOUS DOCUMENTS IN THE APPLICATION PROCESS. IN ADDITION TO THE ACTUAL APPLICATION, APPLICANTS MUST SUBMIT A TRANSCRIPT(S), TWO LETTERS OF RECOMMENDATION, VARIOUS ONE-PAGE LETTERS DOCUMENTING INVOLVEMENT IN AND OUTSIDE OF 4-H, EDUCATIONAL/LONG-TERM GOALS, AND PROOF OF FINANCIAL NEED. APPLICATIONS ARE THEN RANKED BY AN IMPARTIAL VOLUNTEER COMMITTEE UNDER THE DIRECTION OF ADMINISTRATORS OF THE KANSAS 4-H PROGRAM. RANK IS BASED ON 1) 4-H LEADERSHIP - 40%; 2) 4-H CITIZENSHIP/COMMUNITY SERVICE - 30%; 3) 4-H PARTICIPATION, RECOGNITION - 20%; AND 4) NON-4-H LEADERSHIP, CITIZENSHIP, RECOGNITION - 10%. ONCE A KANSAS 4-H FOUNDATION REPRESENTATIVE ENSURES FINAL RANKING IS CORRECT AND DONOR REQUIREMENTS ARE MET, SCHOLARSHIPS ARE THEN ANNOUNCED. SCHOLARSHIPS ARE AWARDED UPON PROVIDING PROOF OF ENROLLMENT AND ACADEMIC STATUS EACH SEMESTER OF THE SCHOLARSHIP TIMEFRAME. CHECKS ARE THEN PRESENTED TO THE AWARDEE. X X 0 0 0 0 0 0 0 0 0 JAKE WORCESTER PRESIDENT / CEO 144163 0 0 0 0 0 0 0 11418 0 155581 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 XII, LINE 2C THE PROCESS HAS NOT CHANGED IN THE CURRENT YEAR