2015-02-11T13:51:55-06:00 2014-06-30 BKD LLP 201 N Illinois Street Indianapolis IN 46204 990 2013-07-01 205118023 KUALI FOUNDATION INC % JENNIFER FOUTTY KUAL 8123453948 2709 E 10TH STREET Suite BLOOMINGTON IN 47408 J MICHAEL ALLRED TREASURER 8123453948 2015-02-15 true NICOLE B FISHBACK P01279475 8123453948 2015-02-15 2013 2016-03-07 17:11:31Z JENNIFER FOUTTY 2709 E 10TH STREET BLOOMINGTON IN 47408 9222778 false X WWW.KUALI.ORG X 2006 IN TO SERVE AS A PROPONENT FOR COLLABORATION AND DEVELOPMENT OF OPEN SOURCE SOFTWARE FOR HIGHER EDUCATION AND OTHER EDUCATION-RELATED SECTORS. 11 9 3 0 0 1298967 1352190 12014200 7858515 8634 12073 0 0 13321801 9222778 0 0 0 0 0 283192 0 0 0 9730197 10883788 9730197 11166980 3591604 -1944202 27848800 25949241 1493317 1495915 26355483 24453326 X SERVE AS A PROPONENT AND COORDINATING BODY FOR OPEN SOURCE COLLABORATION FOR SOFTWARE DESIGNED FOR HIGHER EDUCATION AND PROMOTE THE EXPANSION, DEVELOPMENT, AND IMPLEMENTATION OF OPEN SOURCE SOFTWARE FOR HIGHER EDUCATION AND OTHER SECTORS OF THE EDUCATION COMMUNITY FOR THE BENEFIT OF SOCIETY. false false 10332929 7265378 THE FOUNDATION PROVIDES DIRECT SUPPORT FOR THE DESIGN, DEVELOPMENT AND DELIVERY OF THE OPEN SOURCE SOFTWARE FOR HIGHER EDUCATION. 565535 593137 HOLDING "KUALI DAYS" CONFERENCE EVENTS AND MEETINGS FOR THE PARTNERS, MEMBERS, AND INTERESTED PARTIES, TO EDUCATE AND COMMUICATE DEVELOPMENTS AND PROGRESS IN THE COMMUNITY AND ON THE OPEN SOURCE PROJECTS. 10898464 true false false false false false false false false false false false false false false false true false false false false false false false false false false false false true false false false false false true false false false false false false false false false false false true X 34 0 true 3 true false false false false false false false false false false X 11 9 false false true false true true false true true false false true true true true true true true false false IN X JENNIFER FOUTTY 8123453948 2709 E 10TH STREET BLOOMINGTON IN 47408 BRADLEY C WHEELER CHAIR 5.0 X X 0 0 0 ERIC DENNA VICE CHAIR 5.0 X X 0 0 0 MOLLY TAMARKIN SECRETARY (7/1/13-1/1/14) 5.0 X X 0 0 0 J MICHAEL ALLRED TREASURER 5.0 X X 0 0 0 PATRICK BURNS SECRETARY 5.0 X X 0 0 0 BRUCE ALEXANDER BOARD MEMBER 2.0 X 0 0 0 CHRIS COPPOLA BOARD MEMBER (7/1/13-3/1/14) 2.0 X 0 0 0 STEPHEN DOWDY BOARD MEMBER 2.0 X 0 0 0 SARA GOMEZ BOARD MEMBER (7/1/13-9/1/13) 2.0 X 0 0 0 DAVID LASSNER BOARD MEMBER 2.0 X 0 0 0 RANDY OZDEN BOARD MEMBER (7/1/13-3/1/14) 2.0 X 0 0 0 BRIAN VOSS BOARD MEMBER (7/1/13-3/1/14) 2.0 X 0 0 0 ATTIE JUYN BOARD MEMBER (1/1/14-6/30/14) 2.0 X 0 0 0 KELLY TROSVIG BOARD MEMBER (3/1/14-6/30/14) 2.0 X 0 0 0 BRUCE TAGGART BOARD MEMBER (3/1/14-6/30/14) 2.0 X 0 0 0 PAT STEELE BOARD MEMBER (3/1/14-6/30/14) 2.0 X 0 0 0 JENNIFER FOUTTY EXECUTIVE DIRECTOR 40.0 X 145850 24065 145850 0 24065 1 false true false INDIANA UNIVERSITY 400 E 7TH ST BLOOMINGTON IN 47405 PROGRAMMING, ADMIN 1292605 RSMART INC 1375 N SCOTTSDALE RD SUITE 480 SCOTTSDALE AZ 85257 PROGRAMMING, TECH 1038460 THE UNIVERSITY OF ARIZONA 1077 N HIGHLAND AVE ROOM 208 TUSCON AZ 85721 PROGRAMMING, TECH 522540 MIT 77 MASSACHUSETTS AVE CAMBRIDGE MA 02139 TECH SUPPORT 408079 UC BERKELEY 2195 HEARST AVE 2ND FLOOR BERKELEY CA 94720 TECH SUPPORT 399600 20 1352190 1352190 DIRECT SUPPORT FOR SYSTEMS 541511 7265378 7265378 KUALI DAYS CONFERENCE 541511 593137 593137 7858515 12073 12073 0 0 0 0 0 0 0 0 0 0 9222778 7858515 12073 X 0 0 0 0 181455 136091 45364 0 0 75329 56497 18832 6999 5249 1750 19409 14557 4852 0 0 2070 2070 26861 26861 0 0 0 9143334 9112917 30417 114824 114824 45664 22832 22832 76298 38149 38149 0 6233 6233 349795 349254 541 0 683084 683084 0 0 0 9581 9581 BAD DEBT EXPENSE 304247 304247 OPERATING EXPENSES 65132 14715 50417 MEMBERSHIPS 17197 17197 BANK CHARGES 16850 16850 22618 22618 11166980 10898464 268516 0 39051 0 6410052 6242497 0 0 21367134 19634431 0 0 0 0 0 0 0 0 32563 72313 0 0 0 0 0 0 0 0 0 0 0 27848800 25949241 791722 776337 0 0 701595 719578 0 0 0 0 0 0 0 0 0 0 0 0 1493317 1495915 X 1079028 648158 25276455 23805168 0 0 26355483 24453326 27848800 25949241 X -1944202 42045 X false true X true false X 790675 875625 1128758 1298967 1352190 5446215 0 4647989 5271924 7167833 13937000 8450000 39474746 5438664 6147549 8296591 15235967 9802190 44920961 0 44920961 21394 16113 11361 8634 12073 69575 0 0 44990536 39775779 0.99845 0.99790 X 0.00000 21888490 12665712 12665712 9222778 9222778 23790647 12623667 12623667 11166980 11166980 SCHEDULE D, PART X FIN 48 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 2D RECONCILATION OF REVENUE: CHANGE IN FAIR VALUE ($2,788) SFAS #116 IN-KIND CONTRIBUTIONS $12,668,500 TOTAL $12,665,712 SCHEDULE D, PART XI, LINE 2D RECONCILATION OF EXPENSES: SFAS #116 IN-KIND CONTRIBUTIONS $12,623,667 X false false false false false false false false false JENNIFER FOUTTY EXECUTIVE DIRECTOR 145850 14419 9646 169915 CHRIS COPPOLA CEO RSMART BOARD MEMBER/CONTRACTOR 1038460 CONTRACTUAL SERVICES false RANDY OZDEN CEO VIVANTECH BOARD MEMBER/CONTRACTOR 359638 CONTRACTUAL SERVICES false SCHEDULE L, PART IV TRANSACTIONS INVOLVING INTERESTED PERSONS: THE BOARD MEMBERS CHRIS COPPOLA AND RANDY OZDEN ARE EACH THE CEO OF THEIR RESPECTIVE COMPANIES, WHICH ARE MEMBERS OF THE KUALI FOUNDATION. ALL BOARD MEMBERS OF THE KUALI FOUNDATION SIT ON THE BOARD AS INDIVIDUALS AND NOT AS A REPRESENTATIVE OF THEIR SCHOOL OR COMPANY. MR. COPPOLA AND MR. OZDEN WERE NOT INVOLVED IN THE DECISION MAKING PROCESS IN REGARDS TO THE PROCUREMENT OF SERVICES FROM THEIR RESPECTIVE COMPANIES. IN MARCH OF 2014, MR. COPPOLA AND MR. OZDEN RESIGNED FROM THE BOARD OF DIRECTORS TO AVOID ANY APPEARANCE OF CONFLICTS OF INTEREST. FORM 990, PART V, Line 2A EMPLOYEES REPORTED ON FORM W-3: THE KUALI FOUNDATION REIMBURSES INDIANA UNIVERSITY FOR PAYROLL SERVICES. THEREFORE THE KUALI FOUNDATION DOES REPORT ITS EMPLOYEES ON FORM W-3. INDIANA UNIVERSITY IS RESPONSIBLE FOR FILING ALL REQUIRED FEDERAL EMPLOYMENT TAX RETURNS FOR THE EMPLOYEES OF THE KUALI FOUNDATION. FORM 990, PART VI, QUESTION 4 SIGNIFICANT CHANGES TO GOVERNING DOCUMENTS: THE BOARD MEMBERS APPROVED THE FOLLOWING LANGUAGE TO BE ADDED TO THE BYLAWS UNDER ARTICLE VI: BOARD OF DIRECTORS, IN JUNE OF 2014: BECAUSE OF THE PERCEIVED CONFLICT AND WITH THE NEED TO ENSURE FAIRNESS IN ACCESS TO POTENTIALLY COMPETITIVE INFORMATION AND COMMUNICATIONS WITHIN THE COMMUNITY, NO INDIVIDUAL EMPLOYED BY A FIRM THAT IS A KUALI COMMERCIAL AFFILIATE OR WHO HAS A FINANCIAL INTEREST OR EQUITY IN A KUALI COMMERCIAL AFFILIATE MAY HOLD A BOARD SEAT. FORM 990, PART VI, QUESTION 6 MEMBERS OR STOCKHOLDERS OF THE ORGANIZATION: MEMBERS JOIN THE ORGANIZATION BY INSTITUTIONALLY SIGNING A MEMBERSHIP AGREEMENT AND PAYING ANNUAL DUES. THESE MEMBERS ELECT FOUR OF THE MEMBERS OF THE GOVERNING BODY, AS OUTLINED IN THE BY-LAWS. ANY CHANGES TO THE BY-LAWS OR OTHER SIGNIFICANT ORGANIZATIONAL OR STRUCTURAL CHANGES ARE SHARED WITH THE MEMBERS. FORM 990, PART VI, QUESTION 7A POWER TO ELECT OR APPOINT BOARD MEMBERS: MEMBERS JOIN THE ORGANIZATION BY INSTITUTIONALLY SIGNING A MEMBERSHIP AGREEMENT AND PAYING ANNUAL DUES. THESE MEMBERS ELECT FOUR OF THE MEMBERS OF THE GOVERNING BODY, AS OUTLINED IN THE BY-LAWS. ANY CHANGES TO THE BY-LAWS OR OTHER SIGNIFICANT ORGANIZATIONAL OR STRUCTURAL CHANGES ARE SHARED WITH THE MEMBERS. FORM 990, PART VI, QUESTION 11B PROCESS TO REVIEW THE FORM 990: THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR, THE TREASURER AND AN INDEPENDENT ACCOUNTING FIRM. THE FORM 990 IS THEN GIVEN TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO BEING FILED. FORM 990, PART VI, QUESTION 12C PROCESS FOR MONITORING COMPLIANCE WITH CONFLICT OF INTEREST POLICY: EACH MEMBER OF THE BOARD OF DIRECTORS AND EACH PROJECT MANAGER AND OTHER LEAD STAFF ARE REQUIRED ANNUALLY TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM TO VERIFY THAT THEY HAVE READ AND UNDERSTOOD THE BY-LAWS AND THAT THEY ARE IN COMPLIANCE. IN ADDITION, BETWEEN THESE ANNUAL DISCLOSURES, THE BOARD AND EXECUTIVE DIRECTOR REVIEW ANY CHANGES IN THE ROLES OF THE BOARD MEMBERS AND PROJECT MANAGERS TO EVALUATE IF A POSSIBLE CONFLICT EXISTS. IF A CONFLICT ARISES, THE SPECIFICS OF THE CONFLICT ARE DISCLOSED, AND THE PERSON WITH THE CONFLICT IS RECUSED FROM THE DISCUSSION AND DECISION. ALL COMPLETED CONFLICT OF INTEREST DISCLOSURES ARE MADE AVAILABLE TO ALL BOARD MEMBERS FOR REVIEW. FORM 990, PART VI, QUESTIONS 15A REVIEW OF CEO OR TOP MGMT OFFICIAL COMPENSATION: REVIEW OF THE EXECUTIVE DIRECTOR'S AND OTHER ADMINISTRATORS' COMPENSATION IS COMPLETED ANNUALLY AND FOLLOWS INDIANA UNIVERSITY'S POLICIES AND PROCEDURES. THE TREASURER AND MEMBERS OF THE BOARD OF DIRECTORS PROVIDE INPUT INTO THIS PROCESS WHEN REQUESTED. FORM 990, PART VI, QUESTION 19 AVAILABILITY OF GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, & F/S: THE ORGANIZATION MAKES PUBLIC ALL AGENDAS AND MINUTES FROM THE BOARD MEETINGS ON ITS PUBLIC WEB SITE. THE AUDITED FINANCIALS ARE ALSO POSTED ON THE PUBLIC WEB SITE. THE BY-LAWS AND POLICIES ARE POSTED ON THE PUBLIC WEB SITE. FORM 990, PART IX, LINE 24E MISCELLANEOUS EXPENSES: DISCOUNTS-SEE FINANCIAL STATEMENTS FOR FURTHER DETAIL & AMOUNT OF $22,618 FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS: CHANGE IN FAIR VALUE ($ 2,788) ACCRUED IN-KIND SERVICES $ 44,833 TOTAL $ 42,045 FORM 990 PART IX LINE 11G DESCRIPTION:CONTRACTUAL SERVICES TOTAL FEES:3302177 FORM 990 PART IX LINE 11G DESCRIPTION:SOFTWARE DEVELOPERS TOTAL FEES:2679904 FORM 990 PART IX LINE 11G DESCRIPTION:PROJECT MANAGEMENT TOTAL FEES:984779 FORM 990 PART IX LINE 11G DESCRIPTION:ADMINISTRATIVE SERVICES TOTAL FEES:962515 FORM 990 PART IX LINE 11G DESCRIPTION:BUSINESS ANALYST TOTAL FEES:338133 FORM 990 PART IX LINE 11G DESCRIPTION:CONSULTING TOTAL FEES:361739 FORM 990 PART IX LINE 11G DESCRIPTION:HOSTING AND INFRASTUCTURE TOTAL FEES:263461 FORM 990 PART IX LINE 11G DESCRIPTION:SOFTWARE IMPLEMENTATION TOTAL FEES:94300 FORM 990 PART IX LINE 11G DESCRIPTION:SOFTWARE DESIGN TOTAL FEES:65420 FORM 990 PART IX LINE 11G DESCRIPTION:TRAINING TOTAL FEES:66089 FORM 990 PART IX LINE 11G DESCRIPTION:LICENSES TOTAL FEES:14375 FORM 990 PART IX LINE 11G DESCRIPTION:SOFTWARE ARCHITECT TOTAL FEES:6717 FORM 990 PART IX LINE 11G DESCRIPTION:MARKETING TOTAL FEES:3725