2017-11-10T13:58:32-06:00 2016-12-31 010440155 RUNYON KERSTEEN OUELLETTE 20 LONG CREEK DRIVE SOUTH PORTLAND ME 04106 990 2016-01-01 237352599 KIEVE-WAVUS EDUCATION INC KIEV 2075635172 PO BOX 169 NOBLEBORO ME 04555 HENRY KENNEDY EXECUTIVE DIRECTOR 2075635172 2017-11-07 1 THOMAS EMERY P00532592 2077732986 72.12.73.2 2017-11-07 14:32:18 ES P 200C7CAB65C880925138E5EB53A476A14B4DB52F 46C1A2AC43513952A82839C7B3D217F5E671A976 2016 2017-02-10 21:41:12Z HENRY KENNEDY PO BOX 169 NOBLEBORO ME 04555 16142980 0 X WWW.KIEVE.ORG X 1926 ME TO EMPOWER PEOPLE TO CONTRIBUTE POSITIVELY TO SOCIETY BY PROMOTING THE VALUES OF KINDNESS, RESPECT FOR OTHERS, AND ENVIRONMENTAL STEWARDSHIP THROUGH YEAR-ROUND EXPERIENTIAL PROGRAMS, CAMPS FOR YOUTH AND ADULTS, AND GUIDANCE FROM INSPIRATIONAL ROLE MODELS. 18 18 274 30 0 0 1304784 1304451 7406240 7893314 628278 161533 11468 17480 9350770 9376778 836810 1021659 0 0 2949231 3094196 0 5653 299197 4127968 3934358 7914009 8055866 1436761 1320912 33040159 33521363 3545834 2123642 29494325 31397721 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. 0 0 2016524 560852 1202672 THE LEADERSHIP SCHOOL (TLS) - NON-TRADITIONAL 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 2016, THERE WERE OVER 150 CONTRACTED PROGRAMS SERVING MORE THAN 8,000 BOYS, GIRLS AND VISITING TEACHERS AT, ON AVERAGE, A 50% SCHOLARSHIP RATE. 2351823 150949 3515875 BOYS CAMP- TRADITIONAL SUMMER CAMP, EXPERIENTIAL EDUCATION IN OUTDOOR SETTING. OVER 700 CAMPERS AND SEASONAL CAMP STAFF WERE IN THE 2016 CAMP PROGRAM. 2102335 215038 2695250 GIRLS CAMP- TRADITIONAL SUMMER CAMP, EXPERIENTIAL EDUCATION IN OUTDOOR SETTING. NEARLY 600 CAMPERS AND SEASONAL CAMP STAFF PARTICIPATED IN THE 2016 CAMP PROGRAM. 1074867 94820 479517 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 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. VETERAN'S PROGRAMS- KWE SPONSORED FIVE WEEKS OF FREE HOUSING, FOOD AND PROGRAMMING FOR VETERANS AND THEIR FAMILIES IN 2016. THE PROGRAMS INCLUDED VIETNAM VETERANS ONLY CAMP, WOMEN VETERANS ONLY CAMP, AND FAMILY CAMPS. APPROXIMATELY, 200 VETERANS AND THEIR FAMILIES ENJOYED THESE FREE PROGRAMS. ADVENTURE CAMP - TLS ACTIVITIES FOR SCHOOL CHILDREN DURING THEIR FEBRUARY AND APRIL VACATION WEEKS. APPROXIMATELY 87 STUDENTS BENEFITED FROM THE TWO WEEK-LONG SESSIONS. YOUTH-ORIENTED NONPROFIT PROGRAMS - MAINE YOUTH ACTION NETWORK, OUT AS I WANT TO BE, LEWISTON 21ST CENTURY, WALDO COUNTY SHERRIFF'S YOUTH PROGRAMS AND TREKKERS PARTNERED WITH KWE TO HOST LEADERSHIP RETREATS AND TRAINING. COMMUNITY ORGANIZATIONS - SENIOR SPECTRUM, NEWCASTLE CONGREGATIONAL CHURCH, CLCYMCA ALL BROUGHT STAFF AND BOARD MEMBERS TO KWE TO TAKE ADVANTAGE OF THE KWE FACILITIES AND STAFF.WAVUS GIRLS LEAD (WGL) - WAVUS GIRLS LEAD (WGL) BUILDS ON THE STRENGTHS AND EXPERIENCE OF SUMMER CAMP LEADERSHIP AND PROGRAMMING TO PROVIDE A SUPPORTIVE, NURTURING ENVIRONMENT THAT FOSTERS SELF-AWARENESS, RAISES ASPIRATIONS AND PROMOTES LEADERSHIP FOR GIRLS FROM OUR LOCAL COMMUNITY. WAVUS GIRLS LEAD (WGL) BUILDS ON THE FOUR PILLARS OF WAVUS VALUES - KINDNESS, COURAGE, RESPECT, AND RESPONSIBILITY - TO ENABLE MIDDLE SCHOOL GIRLS TO ACTUALIZE THEIR UNIQUE LEADERSHIP POTENTIAL BY FINDING, LISTENING TO, AND SHARING THEIR AUTHENTIC VOICES. WITH COMPASSIONATE GUIDANCE, STRONG LEADERSHIP AND A NETWORK OF COMMITTED PEERS AND ADULTS, THE GIRLS WHO PARTICIPATE IN WAVUS GIRLS LEAD COME TO UNDERSTAND THEMSELVES; FIND THEIR VOICES; DEVELOP HEALTHY RELATIONSHIPS; LEARN THE VALUE OF CONFRONTING CHALLENGES AND ASKING FOR HELP; AND DEVELOP NEW SELF-CONFIDENCE AND AMBITION. 1074867 94820 479517 7545549 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 1 1 0 1 1 0 0 0 0 0 0 0 1 35 0 1 274 1 0 0 0 0 0 0 0 0 0 1 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X ED ROSS 2075635172 PO BOX 169 NOBLEBORO ME 04555 DONALD A KEYSER PRESIDENT 8.00 X X 0 0 0 R DIXON THAYER VICE PRESIDENT 3.00 X X 0 0 0 PAMELA K JENSEN VICE PRESIDENT 3.00 X X 0 0 0 THOMAS G AUCHINCLOSS TREASURER 3.00 X X 0 0 0 JOHN W GEISMAR SECRETARY 3.00 X X 0 0 0 MARK K J ROBINSON DIRECTOR 1.00 X 0 0 0 HARRISON STUART DIRECTOR 1.00 X 0 0 0 KATIE REDMOND DIRECTOR 1.00 X 0 0 0 HEIDI GIFFORD DIRECTOR 1.00 X 0 0 0 LAURA A KAPLAN DIRECTOR 1.00 X 0 0 0 BILL KNOWLTON DIRECTOR 1.00 X 0 0 0 JAMES BROWN DIRECTOR 1.00 X 0 0 0 MORGAN CHURCHMAN DIRECTOR 1.00 X 0 0 0 WILLIAM COX III DIRECTOR 1.00 X 0 0 0 LOUISE MCILHENNY DIRECTOR 1.00 X 0 0 0 LYNLEY CIOROBEA DIRECTOR 1.00 X 0 0 0 MATTHEW MCKENNA DIRECTOR 1.00 X 0 0 0 CLIFF MULER DIRECTOR 1.00 X 0 0 0 HENRY KENNEDY EXECUTIVE DIRECTOR 45.00 X 142232 0 35878 CHARLES J RICHARDSON JR DIRECTOR OF EDUC & OPS 45.00 X 237794 0 50394 380026 0 86272 2 0 1 0 0 1304451 111399 1304451 BOYS SUMMER CAMP 611600 3515875 3515875 GIRLS SUMMER CAMP 611600 2695250 2695250 FACILITATED EVENTS 611600 1202672 1202672 KENNEDY LEARNING CTR & JEWELL LOD 611600 306713 306713 RETREAT FEES & OTHER 611710 172804 172804 7893314 276446 276446 33859 16379 17480 17480 17480 6620546 14364 6735859 13964 -115313 400 -114913 -114913 9376778 7893314 0 179013 1021659 1021659 178110 80150 35622 62338 2408710 2290083 23740 94887 126584 126584 163675 154411 2070 7194 217117 200362 4442 12313 7649 6259 811 579 17500 14321 1855 1324 5653 5653 40335 40335 82933 72495 9390 1048 142297 134696 3636 3965 106839 86837 3121 16881 152700 148829 2875 996 399610 398537 797 276 131277 106017 18763 6497 788577 769056 14809 4712 193324 150901 29994 12429 FOOD 589846 587709 822 1315 SUPPLIES 528088 528088 REPAIRS & MAINTENANCE 375618 374704 679 235 STAFF DEVELOPMENT 102343 100154 1626 563 275422 193697 15733 65992 8055866 7545549 211120 299197 1785131 1371273 430130 330358 362755 269820 117491 32220 32500 21667 0 50438 31518896 10249777 20961278 21269119 9008747 9922061 79259 48147 262868 206260 33040159 33521363 339041 227900 858218 849954 1084461 1045788 1264114 0 3545834 2123642 X 28539915 30401689 593755 477098 360655 518934 29494325 31397721 33040159 33521363 X 1320912 577316 5168 X X 0 1 X 1 0 X 1965567 1528607 1234784 1304784 1304451 7338193 6738133 6962327 7472506 7406240 7893314 36472520 8703700 8490934 8707290 8711024 9197765 43810713 338707 211308 164693 348648 95036 1158392 0 338707 211308 164693 348648 95036 1158392 42652321 240679 322261 328000 384312 310305 1585557 240679 322261 328000 384312 310305 1585557 8944379 8813195 9035290 9095336 9508070 45396270 0.93960 0.93210 0.03490 0.03630 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9429038 158279 726719 14448 10299588 9641377 75853 -171536 116656 9429038 9296388 136286 208703 9641377 8060421 132271 1116711 13015 9296388 7258834 102488 699099 8060421 0.94960 0.05040 0.00000 0 0 4747707 4747707 21846184 6090939 15755245 2341254 2023586 317668 2583751 2135252 448499 21269119 X 9959262 577316 5168 582484 9376778 0 9376778 8055866 0 8055866 0 8055866 PART V, LINE 4: THE PRIMARY PURPOSE OF THE FUND IS TO GENERATE INCOME TO BE USED TO HELP MEET THE OPERATING AND NON-OPERATING COSTS OF THE ORGANIZATION. PART X, LINE 2: THE ORGANIZATION FOLLOWS THE PROVISIONS OF FASB ASC 740-10 ACCOUNTING FOR INCOME TAXES, WHICH CLARIFIES THE CRITERIA THAT AN INDIVIDUAL TAX POSITION MUST SATISFY FOR SOME OR ALL OF THE BENEFITS OF THAT POSITION TO BE RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS. IT ALSO PRESCRIBES A RECOGNITION THRESHOLD OF MORE LIKELY-THAN-NOT, AND A MEASUREMENT ATTRIBUTE FOR ALL TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN, IN ORDER FOR THOSE TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS. THERE WAS NO CUMULATIVE EFFECT ON THE ORGANIZATION'S FINANCIAL STATEMENTS RELATED TO FOLLOWING OF THESE PROVISIONS, AND NO INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS WERE ACCRUED. THE ORGANIZATION IS CURRENTLY OPEN TO AUDIT UNDER THE STATUTE OF LIMITATIONS BY THE INTERNAL REVENUE SERVICE AND STATE TAXING AUTHORITIES FOR THE YEARS ENDED DECEMBER 31, 2013 THROUGH 2016. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS 5,168. 1 SCHOLARSHIPS IN THE FORM OF TUITION REDUCTION OR FREE TUITION FOR CAMPERS IN NEED. 9350 1021659 TUITION REDUCTION OR FREE TUITION. NO ACTUAL CASH TRANSACTION TAKES PLACE. PART I, LINE 2: GRANTS ARE GIVEN TO CAMPERS IN THE FORM OF TUITION REDUCTION, NO CASH CHANGES HANDS. X 1 1 X X X X X X 0 1 0 0 0 0 0 0 0 HENRY KENNEDY EXECUTIVE DIRECTOR 142232 0 0 0 0 0 28759 0 7119 0 178110 0 0 0 CHARLES J RICHARDSON JR DIRECTOR OF EDUC & OPS 129917 0 0 0 107877 0 44000 0 6394 0 288188 0 100000 0 PART I, LINE 4B CHARLES RICHARDSON - $20,000/YR NPO CONTRIBUTION UNDER SECTION 457(F). PAYOUT IN 2016 AMOUNTED TO $107,877. RCK IRREVOCABLE TRUST FAMILY PURCHASE LAND X 95000 50499 0 1 1 RICHARD KENNEDY LOTS 18 20 FAMILY PURCHASE LAND X 145000 80136 0 1 1 RICHARD KENNEDY LOT 9 FAMILY PURCHASE LAND X 385000 281868 0 1 1 PADDLE AND THISTLE LLC LOTS 8 1 FAMILY PURCHASE LAND X 865000 633285 0 1 1 1045788 HENRY KENNEDY EXECUTIVE DIRECTOR 31591 THE ORGANIZATION LEASES A FARM HOUSE FROM ITS EXECUTIVE DIRECTOR UNDER A BOARD APPROVED OPERATING LEASE. 0 HENRY KENNEDY EXECUTIVE DIRECTOR 16379 THE ORGANIZATION LEASES UNCLE DON & SCHOTT LODGE FROM ITS EXECUTIVE DIRECTOR UNDER A BOARD APPROVED LEASE ARRANGEMENT. 0 BETTY J KENNEDY WIFE OF EXECUTIVE DIRECTOR 38412 REPORTABLE COMPENSATION PAID DURING THE YEAR FOR SERVICES RENDERED AS AN EMPLOYEE OF THE ORGANIZATION. 0 X 2 36000 DONOR DETERMINED X 3 69059 LISTED STOCK PRICE X VARIOUS ITEMS 12 6340 ESTIMATED RETAIL VAL 0 0 1 0 PART I, COLUMN (B): THE ORGANIZATION RECEIVED TWO PIECES OF ART FROM A CONTRIBUTOR. THE NUMBER OF SECURITIES AND OTHER NON-CASH CONTRIBUTIONS REPRESENTS THE NUMBER OF CONTRIBUTORS. FORM 990, PART VI, SECTION B, 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 ASSESSED AND RESPONDED TO. THE FINANCE AND AUDIT COMMITTEE MEETS WITH INDEPENDENT AUDITORS, THEN RECOMMENDS ACCEPTANCE AND FILING OF 990, ON OR BEFORE DUE DATE, TO THE FULL BOARD OF TRUSTEES FOR A RECORDED BOARD VOTE. FORM 990, PART VI, SECTION B, 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, PART VI, SECTION B, 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, PART VI, SECTION C, LINE 19 BY REQUEST FROM INTERESTED PARTIES. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 5,168. FORM 990, PART XII, LINE 2C: THE OVERSIGHT OF THE FINANCIAL STATEMENT AUDIT AND INDEPENDENT AUDITOR SELECTION PROCESS DID NOT CHANGE DURING THE YEAR.