2016-02-12T15:17:13-06:00 2015-09-30 BKD LLP 201 N Illinois Street Indianapolis IN 46204 990 2014-10-01 366072039 Kiwanis International Foundation % ROBERT W BRODERICK CFO KIWA 3178758755 3636 WOODVIEW TRACE INDIANAPOLIS IN 46268 STAN SODERSTROM EXECUTIVE DIRECTOR 3178758755 2016-02-15 true NICOLE B FISHBACK P01279475 3173834000 2014 2016-08-17 19:52:53Z STAN SODERSTROM 3636 WOODVIEW TRACE INDIANAPOLIS IN 46268 31888130 false X WWW.KIWANIS.ORG/FOUNDATION X 1939 IN TO ASSIST CHILDREN AND COMMUNITIES AROUND THE WORLD THAT ARE IN NEED OF PHILANTHROPIC SUPPORT AND ARE IN COMMUNITIES WHERE KIWANIS CLUBS AND AFFILIATE CLUBS EXIST OR SERVE. 15 14 20 198902 0 0 22236296 25390955 0 0 1415953 927612 0 0 23652249 26318567 9182091 8630575 0 0 1265677 1710927 1005306 420000 2539598 2169210 2702215 13622284 13463717 10029965 12854850 37084479 47487037 652646 570713 36431833 46916324 X THE FOUNDATION PROVIDES GRANTS FOR THE ELIMINATE PROJECT (A PARTNERSHIP WITH UNICEF) TO PROVIDE FUNDING TO REDUCE THE IMPACT THAT MATERNAL AND NEONATAL TETANUS HAS ON THE GLOBAL COMMUNITY. IN ADDITION, THE FOUNDATION PROVIDES GRANTS FOR YOUTH SCHOLARSHIPS, PROJECTS UNDERTAKEN BY ITS KIWANIS CLUBS AND AFFILIATE CLUBS THROUGHOUT THE WORLD THAT HELP UNDER-SERVED CHILDREN IN NEED, AND FOR LIMITED DISASTER RELIEF. THE FOUNDATION EXISTS TO SUPPORT THE MISSION OF KIWANIS INTERNATIONAL, WHOSE MEMBERS PROVIDE MORE THAN 18.5 MILLION VOLUNTEER HOURS FOR SERVICE PROJECTS (VALUED AT $426 MILLION) AND RAISE MORE THAN $100 MILLION EVERY YEAR FOR COMMUNITIES, FAMILIES, AND PROJECTS. false false 8616044 7912500 KIWANIS FOUNDATION IS PARTNERING WITH UNICEF TO RAISE FUNDS TO HELP ELIMINATE MATERNAL AND NEONATAL TETANUS IN DESIGNATED COUNTRIES AROUND THE GLOBE. THE FUNDRAISING GOAL IS $110 MILLION. 558075 558075 DISTRIBUTIONS FOR PROGRAMS OF KIWANIS INTERNATIONAL (KIWANIS CHILDREN'S FUND, IDD FUNDING, WORLD SERVICE MEDAL, ETC.) AND ITS AFFILIATES (KIWANIS YOUTH PROGRAMS, CIRCLE K, AKTION CLUB, BUILDERS CLUB, K-KIDS, AND KEY LEADER) AS WELL AS KIWANIS CLUB PROJECTS AND SCHOLARSHIPS BENEFITING CHILDREN IN NEED THROUGHOUT THE WORLD IN THE COMMUNITIES SERVED BY KIWANIS CLUBS, MEMBERS AND DISTRICTS. 150000 150000 DISTRIBUTIONS FOR BUILDING 6 PLAYGROUNDS IN CONJUNCTION WITH THE KIWANIS INTERNATIONAL'S 100TH ANNIVERSARY CELEBRATION IN 2014-15. 10000 10000 DISTRIBUTIONS FOR DISASTER RELIEF PROJECTS AROUND THE WORLD IN COMMUNITIES THAT ARE SERVED BY AREA KIWANIS CLUBS, MEMBERS, AND DISTRICTS. 10000 10000 9334119 true true false false true false false false true false false false false true false false true false false true true true true false false false true false true false false false false false false false false true false false false false true false true false true X 0 0 true 20 true false true BE false false false false true 1 false false false X 15 14 false false false false false false false true true false false true true true true true true true true false AL AK AR CA CT FL GA HI IL IN KS KY ME MD MA MI MN MS NH NJ NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI X X X ROBERT W BRODERICK CFO 3178758755 3636 WOODVIEW TRACE INDIANAPOLIS IN 46268 ROBERT PARTON JR PRESIDENT 1.0 0.0 X X 5330 0 0 MARK B RABAUT PRESIDENT-ELECT 1.0 0.0 X X 0 0 0 LANCE M INCITTI IMMEDIATE PAST PRESIDENT 1.0 0.0 X X 474 0 0 CHIA SING HWANG TREASURER 1.0 0.0 X X 0 0 0 GEORGE CADMAN TRUSTEE 1.0 0.0 X 0 0 0 CYNTHIA K CHAMPER TRUSTEE 1.0 0.0 X 0 0 0 JANE M ERICKSON TRUSTEE 1.0 1.0 X 0 5933 0 GUNTER GASSER TRUSTEE 1.0 1.0 X 0 58332 0 VALERIA GRINGERI TRUSTEE 1.0 0.0 X 0 0 0 ANGUS S LAMOND JR TRUSTEE 1.0 0.0 X 0 0 0 JOHN E MAYFIELD TRUSTEE 1.0 0.0 X 0 0 0 BENJAMIN R OSTERHOUT TRUSTEE 1.0 0.0 X 0 0 0 ALICE M SAVAGE TRUSTEE 1.0 0.0 X 0 0 0 RONALD E SMITH TRUSTEE 1.0 0.0 X 0 0 0 PATRICK E TRITT TRUSTEE 1.0 0.0 X 0 0 0 ANN UPDEGRAFF SPLETH CHIEF OPERATING OFFICER 40.0 0.0 X 141958 0 40049 STAN D SODERSTROM EXECUTIVE DIRECTOR 4.0 36.0 X 0 242137 69099 147762 306402 109148 1 false true false COMMUNITY COUNSELING SERVICE 461 5TH AVENUE 3RD FLOOR NEW YORK NY 10017 FUNDRAISING SERVICES 385000 BARDACH AWARDS 4222 W 86TH STREET INDIANAPOLIS IN 46268 DONOR AWARDS 284023 2 1500000 23890955 64869 25390955 0 407296 407296 0 0 0 0 0 6089879 5569563 520316 520316 520316 0 0 0 0 26318567 927612 7454200 7454200 0 1176375 1176375 0 182007 39919 39167 102921 0 1129801 247799 243125 638877 0 399119 87539 85887 225693 0 1018992 147000 826992 45000 11892 11892 403 403 0 420000 420000 81055 81055 32487 19928 500 12059 577573 20314 60152 497107 68532 19899 15795 32838 0 0 17730 2085 10210 5435 307313 52549 87879 166885 0 204007 55849 8245 139913 0 0 0 0 LICENSE AND FEES 120242 113770 6472 POSTAGE 58901 10663 1675 46563 MISCELLANEOUS 203088 3253 199835 13463717 9334119 1590000 2539598 257091 204945 2246645 3190606 19401418 29121430 0 0 0 0 0 0 0 0 0 0 13534 3853 0 0 0 0 14927341 14716328 0 0 0 0 0 0 238450 249875 37084479 47487037 0 0 112979 0 0 0 0 0 0 0 0 0 0 0 0 0 539667 570713 652646 570713 X 0 0 24678365 34990301 11753468 11926023 36431833 46916324 37084479 47487037 X 12854850 -1221856 -1148503 X false true X true false X 6719486 13383789 17228409 22236296 25390955 84958935 0 0 6719486 13383789 17228409 22236296 25390955 84958935 2320672 82638263 240685 347442 412909 361200 407296 1769532 0 0 86728467 0.95284 0.97632 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6 117206 21556 437555 true true 14619984 181205 -221299 1074629 81055 13424206 14106853 330345 1162094 853884 125424 14619984 12907613 277388 1286747 267189 97706 14106853 11115281 302242 1795337 257572 -27807 75482 12907613 10278580 297628 -93357 46329 -678759 11115281 0.88840 0.11160 false false 0 RELATED PARTY PAYABLE 414274 ANNUITIES PAYABLE 156439 570713 24986771 -1221856 -1221856 26208627 81055 28885 109940 26318567 14502280 1119618 1119618 13382662 81055 81055 13463717 SCHEDULE D, PART V, LINE 4 INTENDED USE OF THE ORGANIZATION'S ENDOWMENT FUNDS: THE KIWANIS INTERNATIONAL FOUNDATION ENDOWMENT FUNDS PROVIDE A PERPETUAL SOURCE OF INCOME FROM WHICH THE FOUNDATION PROVIDES ASSISTANCE TO CHILDREN AND THE COMMUNITIES IN WHICH THEY LIVE, SCHOLARSHIPS, AND SUPPORT TO KIWANIS INTERNATIONAL SERVICE PROJECTS. SCHEDULE D, PART X ASC 740 DISCLOSURE: MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. SCHEDULE D, PART XI, LINE 4B RECONCILIATION OF REVENUES TO AUDITED FINANCIAL STATEMENTS: CHANGE IN VALUE OF ANNUITIES PAYABLE $28,885 SCHEDULE D, PART XII, LINE 2D RECONCILIATION OF EXPENSES TO AUDITED FINANCIAL STATEMENTS: BAD DEBTS EXPENSE $1,119,618 true East Asia and the Pacific PROGRAM SERVICES GRANTMAKING 95367 North America PROGRAM SERVICES GRANTMAKING 938732 Central America and the Caribbean PROGRAM SERVICES GRANTMAKING 6500 Europe (Including Iceland and Greenland) PROGRAM SERVICES GRANTMAKING 135779 1176378 1176378 East Asia and the Pacific 21867 CASH East Asia and the Pacific DISASTER 10000 CASH East Asia and the Pacific EDUCATION 13500 CASH East Asia and the Pacific PLAYGROUND 50000 CASH North America CHILDREN 12232 CASH North America MEDICAL 901500 CASH North America RECOGNITION 25000 CASH Europe (Including Iceland and Greenland) 85279 CASH Europe (Including Iceland and Greenland) PLAYGROUND 50000 CASH 9 false false false false false false SCHEDULE F, PART I, LINE 2 PROCEDURE FOR MONITORING THE USE OF GRANT FUNDS OUTSIDE THE U.S.: A SPREADSHEET IS KEPT ON AWARDED GRANTS AND TIMELINES OF GRANTS. GRANT REPORTS ARE DUE EVERY 6 MONTHS AND AT THE END OF THE GRANT PROJECT. GUIDELINES SET FORTH ON THE GRANT APPLICATION AND IN THE POLICIES OF THE KIWANIS INTERNATIONAL FOUNDATION PROVIDE THAT GRANTEES ONLY HAVE ONE YEAR TO CLAIM FUNDS FROM THE DATE OF AWARD. THE GRANTEE MUST THEN SUBMIT PAID INVOICES, SUFFICIENT PROOF OF USE OF FUNDS, OR AN INVOICE FROM VENDOR TO CLAIM THE FUNDS AWARDED. MOST GRANTS ARE AWARDED TO KIWANIS CLUBS, KIWANIS DISTRICTS, OR OTHER AFFILIATE CLUBS/DISTRICTS. X X X X X X true COMMUNITY COUNSELING SERVICE FUNDRAISING PROJECT false 22851564 420000 22431564 22851564 420000 22431564 AL AK AZ AR CA CO CT DE FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY true US FUND FOR UNICEF 125 MAIDEN LANE NEW YORK NY 10038 131760110 501(C)3 7100000 CASH MEDICAL-ELIMINATE PROJECT-MNT FOOTHILLS BOULDER KIWANIS PO BOX 3323 BOULDER CO 80307 237050494 501(C)4 6730 CASH SERVICE DOGS WALES KIWANIS 13104 BIG TREE ROAD EAST AURORA NY 14052 473153251 501(C)4 5347 CASH KINDERGARTEN PROGRAM WOOSTER KIWANIS 3451 CROSS CREEK DRIVE WOOSTER OH 44691 346554933 501(C)4 7500 CASH PLAYGROUND ABERDEEN NOON KIWANIS 38574 127TH STREET ABERDEEN SD 57401 460284740 501(C)4 15000 CASH BOYS & GIRLS CLUB REDMOND KIWANIS PO B 253 REDMOND OR 97756 936028131 501(C)4 25000 CASH OUTDOOR PARK KIWANIS INTERNATIONAL 3636 WOODVIEW TRACE INDIANAPOLIS IN 46268 361327510 501(C)4 19634 CASH AKTION CLUB CONF KIWANIS YOUTH PROGRAMS 3636 WOODVIEW TRACE INDIANAPOLIS IN 46268 366072042 501(C)3 25000 CASH KEY LEADER PROGRAM CIRCLE K INTERNATIONAL 3636 WOODVIEW TRACE INDIANAPOLIS IN 46268 010772160 501(C)4 20000 CASH LEADERSHIP ACADEMY KIWANIS INTERNATIONAL 3636 WOODVIEW TRACE INDIANAPOLIS IN 46268 361327510 501(C)4 12500 CASH SLP TRAINING CONF KIWANIS INTERNATIONAL 3636 WOODVIEW TRACE STE 400 INDIANAPOLIS IN 46268 361327510 501(C)4 150000 CASH 100TH ANNIV PLAYGROUNDS 2 9 SCHEDULE I, PART I, LINE 2 PROCESS FOR MONITORING GRANTS PAID: A SPREADSHEET IS KEPT ON AWARDED GRANTS AND TIMELINES OF GRANTS. GRANT REPORTS ARE DUE EVERY 6 MONTHS AND AT THE END OF THE GRANT PROJECT. GUIDELINES SET FORTH ON THE GRANT APPLICATION AND IN THE POLICIES OF THE KIWANIS INTERNATIONAL FOUNDATION PROVIDE THAT GRANTEES ONLY HAVE ONE YEAR TO CLAIM FUNDS FROM THE DATE OF AWARD. THE GRANTEE MUST THEN SUBMIT PAID INVOICES TO CLAIM FUNDS AWARDED OR PROVIDE AN INVOICE FROM A VENDOR (THE VENDOR IS THEN PAID DIRECTLY). MOST GRANTS ARE AWARDED TO KIWANIS CLUBS, KIWANIS DISTRICTS, OR OTHER AFFILIATE CLUBS/DISTRICTS. X true true X X X X false false false false false false false false false ANN UPDEGRAFF SPLETH CHIEF OPERATING OFFICER 141958 0 0 0 0 0 5678 0 34371 0 182007 0 0 0 STAN D SODERSTROM EXECUTIVE DIRECTOR 0 218235 0 0 0 23902 0 9443 0 59656 0 311236 0 0 SCHEDULE J, PART I, LINE 1A TRAVEL FOR COMPANIONS: ROBERT PARTON, JR AND LANCE M. INCITTI WERE REIMBURSED FOR SPOUSE TRAVEL. THIS WAS REPORTED AS TAXABLE INCOME AND REPORTED TO IRS ON FORM 1099-MISC. X 17 64869 FAIR MARKET VALUE false true true SCHEDULE M, PART I, LINE 32B THIRD PARTIES WHO SELL NONCASH CONTRIBUTIONS: THE ORGANIZATION USES MERRILL LYNCH TO SELL STOCK GIFTS. FORM 990, PART V, QUESTION 2A NUMBER OF EMPLOYEES REPORTED ON FORM W-3: THE EMPLOYEES OF KIWANIS INTERNATIONAL FOUNDATION ARE PAID THROUGH A COMMON PAYMASTER. FORM 990, PART VI, SECTION B, LINE 11B PROCESS TO REVIEW FORM 990: THE ORGANIZATION ENGAGES AN OUTSIDE ACCOUNTING FIRM TO PREPARE ITS FORM 990. ONCE THE FORM 990 IS PREPARED BY THE ACCOUNTING FIRM AND REVIEWED BY MANAGEMENT (EXECUTIVE DIRECTOR, COO, CFO AND CONTROLLER), THE FINAL FORM IS PROVIDED TO THE ENTIRE BOARD OF DIRECTORS VIA EMAIL PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C MONITORING & ENFORCEMENT OF COMPLIANCE WITH C.O.I. POLICY: EACH BOARD MEMBER IS REQUIRED TO READ THE CONFLICT OF INTEREST POLICY AND DISCLOSE CONFLICTS OF INTEREST ON A FORM SIGNED BY THEM. THESE CONFLICTS ARE THEN CLOSELY MONITORED BY THE BOARD AND THE COO. IF CONFLICTS ARISE, THE BOARD MEMBERS MUST DISCLOSE THE CONFLICT, AND ABSTAIN FROM DISCUSSION AND VOTING ON THE ITEMS IN WHICH THEY HAVE CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15A & 15B PROCESS TO REVIEW PRESIDENT, OFFICER, & KEY EMPLOYEE COMPENSATION: A SALARY BAND FOR THE POSITIONS IS CREATED THAT REFLECTS COMPENSATION BASED UPON LEVEL OF DUTIES, RESPONSIBILITIES, EXPERIENTIAL REQUIREMENTS, AND SPECIFIC TRAINING OR SKILLS ALONG WITH A COMPARISON TO EQUIVALENT POSITIONS TAKING INTO ACCOUNT THE DEMOGRAPHICS OF THE LOCATION OF THE POSITION. THE BOARD OF TRUSTEES DETERMINES THE COMPENSATION BASED ON HOW THE INDIVIDUAL MEETS THE CRITERIA OF THE POSITION AND ON THE LEVEL OF PERFORMANCE OF THE DUTIES AND RESULTS ACHIEVED. ALL POSITIONS HAVE A CORRESPONDING SALARY BAND DETERMINED SIMILARLY TO THE CHIEF OPERATING OFFICER BAND. THE CHIEF OPERATING OFFICER DETERMINES THE SALARY OF ALL OF THE OFFICERS OR KEY EMPLOYEES BASED ON SIMILAR CRITERIA ESTABLISHED BY THE KIWANIS INTERNATIONAL HUMAN RESOURCES DEPARTMENT. THE MOST RECENT COMPENSATION REVIEW DATA WAS OBTAINED FROM OUTSIDE CONTRACTORS - COMP DATA AND MERCER IN APRIL 2015. FORM 990, PART VI, SECTION C, LINE 19 AVAILABILITY OF GOVERNING DOCUMENTS, COI POLICY, & FINANCIAL STATEMENTS: GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST IN PUBLISHED FORM. FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS OR FUND BALANCES: BAD DEBTS - UNCOLLECTIBLE PLEDGES $ (1,119,618) CHANGES IN ANNUITIES PAYABLE $ ( 28,885) TOTAL $ (1,148,503) KIWANIS INTERNATIONAL 3636 WOODVIEW TRACE INDIANAPOLIS IN 46268 361327510 COMMUNITY SVC IN 501(C)(4) NA false KIWANIS YOUTH PROGRAMS 3636 WOODVIEW TRACE INDIANAPOLIS IN 46268 366072042 YOUTH EDUC IN 501(C)(3) 7 NA false CIRCLE K INTERNATIONAL 3636 WOODVIEW TRACE INDIANAPOLIS IN 46268 010772160 YOUTH EDUC IN 501(C)(4) NA false false true false false false false false false false false false false false true true true false false true KIWANIS INTERNATIONAL B 182314 CASH KIWANIS INTERNATIONAL N,O 1018992 CASH KIWANIS INTERNATIONAL P 5470162 CASH KIWANIS INTERNATIONAL S 195015 CASH