2015-11-11T09:00:16-06:00 2014-12-31 010440155 RUNYON KERSTEEN OUELLETTE 20 LONG CREEK DRIVE SOUTH PORTLAND ME 04106 990 2014-01-01 237352599 KIEVE-WAVUS EDUCATION INC KIEV 2075635172 PO BOX 169 NOBLEBORO ME 04555 HENRY KENNEDY EXECUTIVE DIRECTOR 2075635172 2015-11-09 1 THOMAS EMERY P00532592 2077732986 2014 2016-02-25 16:41:14Z HENRY KENNEDY PO BOX 169 NOBLEBORO ME 04555 10298041 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. 23 23 269 50 0 0 1528607 1234784 6962327 7472506 755476 484715 13253 9527 9259663 9201532 931205 892550 0 0 2762964 2873014 0 0 281642 3668397 3671843 7362566 7437407 1897097 1764125 32051442 33669193 4734826 4813820 27316616 28855373 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. 1 0 1844219 545135 1216865 THE LEADERSHIP SCHOOL (TLS) - ON-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 2014, 8,091 BOYS AND GIRLS ATTENDED A TOTAL OF 17,771 STUDENT DAYS. 2315271 182250 3488398 BOYS CAMP- TRADITIONAL SUMMER CAMP, EXPERIENTIAL EDUCATION IN OUTDOOR SETTING. APPROXIMATELY 661 BOYS WERE SERVED IN 2014. 2089182 158575 2475798 GIRLS CAMP- TRADITIONAL SUMMER CAMP, EXPERIENTIAL EDUCATION IN OUTDOOR SETTING. APPROXIMATELY 465 GIRLS WERE SERVED IN 2014. 560739 6590 291445 EDUCATORS IN RESIDENCE (EIR) - ELEVEN TRAINED FACULTY OF TLS WERE PROVIDED TO TEN MAINE PUBLIC SCHOOLS 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. VETERANS' CAMP - TWO WEEK LONG WINTER PROGRAMS AND ONE IN THE SPRING OPEN TO VIETNAM AND WOMEN VETERANS OFFER THEM THE OPPORTUNITY TO RELAX, PLAY GAMES, WORK ON ARTS AND CRAFTS AND HAVE IMPORTANT MEANINGFUL CONVERSATIONS. APPROXIMATELY, 87 VETERANS ATTENDED THE CAMPS IN 2014. ADVENTURE CAMP - TLS ACTIVITIES FOR SCHOOL CHILDREN DURING THEIR FEBRUARY AND APRIL VACATION WEEKS. APPROXIMATELY 92 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) - NEW PROGRAM DESCRIPED ABOVE. 560739 6590 291445 6809411 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 0 0 0 0 0 0 0 0 1 74 0 1 269 1 0 0 0 0 0 0 0 0 0 0 X 23 23 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 ME X 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 JAMES D BROWN DIRECTOR 1.00 X 0 0 0 W MORGAN CHURCHMAN III DIRECTOR 1.00 X 0 0 0 WILLIAM C COX III DIRECTOR 1.00 X 0 0 0 LESLIE A DEL COL DIRECTOR 1.00 X 0 0 0 CANDACE E DYAL DIRECTOR 1.00 X 0 0 0 CHRISTOPHER J MAGUIRE DIRECTOR 1.00 X 0 0 0 LOUISE W MCILHENNY DIRECTOR 1.00 X 0 0 0 MATTHEW J MCKENNA DIRECTOR 1.00 X 0 0 0 CLIFFORD E MULLER DIRECTOR 1.00 X 0 0 0 OLIVER PARKER DIRECTOR 1.00 X 0 0 0 MATTHEW R EARLEY DIRECTOR 1.00 X 0 0 0 HEIDI GIFFORD DIRECTOR 1.00 X 0 0 0 WILLIAM A KNOWLTON DIRECTOR 1.00 X 0 0 0 LAURA A KAPLAN DIRECTOR 1.00 X 0 0 0 THOMAS R RILEY JR DIRECTOR 1.00 X 0 0 0 MARK K J ROBOBINSON DIRECTOR 1.00 X 0 0 0 JAMES H STUART DIRECTOR 1.00 X 0 0 0 MARGARET W LYNE DIRECTOR 1.00 X 0 0 0 HENRY R KENNEDY EXECUTIVE DIRECTOR 45.00 X 135327 0 20743 CHARLES J RICHARDSON JR DIRECTOR OF EDUCATION & OPERATIONS 45.00 X 120053 0 20713 255380 0 41456 2 0 1 0 0 1234784 130550 1234784 BOYS SUMMER CAMP 611600 3488398 3488398 GIRLS SUMMER CAMP 611600 2475798 2475798 THE LEADERSHIP SCHOOL 611600 1216865 1216865 KENNEDY LEARNING CTR & JEWELL LOD 611600 180231 180231 RETREAT FEES & OTHER 611710 111214 111214 7472506 318473 318473 23850 14323 9527 9527 9527 1248428 1082186 166242 166242 166242 9201532 7472506 0 494242 892550 892550 156070 70232 31214 54624 2213898 2117820 35119 60959 97520 90442 2581 4497 203118 198279 1777 3062 202408 187717 5358 9333 1733 1534 172 27 16538 14643 1639 256 50989 50989 73284 64886 7264 1134 236474 197237 2091 37146 88723 57774 14688 16261 238943 199335 25272 14336 363424 357182 5369 873 153023 106835 39979 6209 677512 651591 8808 17113 222342 161384 52314 8644 FOOD 536873 534227 2292 354 SUPPLIES 400245 400245 REPAIRS & MAINTENANCE 276140 256001 13032 7107 OTHER PROGRAM EXPENSE 139818 109153 17803 12862 195782 140344 28593 26845 7437407 6809411 346354 281642 X 1626701 2873914 534415 648399 617467 432015 85910 93904 54217 43333 12132 0 29012268 8896627 19935257 20115641 8830857 9097521 162462 136416 192024 228050 32051442 33669193 174573 310037 773816 881813 2261132 2224472 1525305 1397498 4734826 4813820 X 25688859 27729554 1355676 828738 272081 297081 27316616 28855373 32051442 33669193 X 1764125 -220990 -4378 X X 0 1 X 1 0 X 956868 885895 1965567 1528607 1234784 6571721 6041423 5860635 6738133 6962327 7472506 33075024 6998291 6746530 8703700 8490934 8707290 39646745 347340 293352 338707 211308 164693 1355400 0 347340 293352 338707 211308 164693 1355400 38291345 216900 283962 240679 322261 328000 1391802 216900 283962 240679 322261 328000 1391802 7215191 7030492 8944379 8813195 9035290 41038547 0.93310 0.93090 0.03390 0.03280 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9296388 136286 208703 9641377 8060421 132271 1116711 13015 9296388 7258834 102488 699099 8060421 7320958 25000 -87124 7258834 6372985 148198 799775 7320958 0.97000 0.03000 0.00000 0 0 4474931 4474931 19819242 5049154 14770088 2010356 1842605 167751 2707739 2004868 702871 20115641 X 8976164 -220990 -220990 9197154 4378 4378 9201532 7437407 0 7437407 0 7437407 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 ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES AS PROVIDED FOR IN THE INCOME TAXES TOPIC OF THE FASB ACCOUNTING STANDARDS CODIFICATION. THIS STATEMENT 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, 2011 THROUGH 2014. PART XI, LINE 4B - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS 4,378. 1 SCHOLARSHIPS IN THE FORM OF TUITION REDUCTION OR FREE TUITION FOR CAMPERS IN NEED. 9217 892550 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 X 0 0 0 0 0 0 0 0 0 HENRY R KENNEDY EXECUTIVE DIRECTOR 135327 0 0 0 0 0 12858 0 7885 0 156070 0 0 0 RCK IRREVOCABLE TRUST FAMILY PURCHASE LAND X 95000 54143 0 1 1 RICHARD KENNEDY LOTS 18 20 FAMILY PURCHASE LAND X 145000 85918 0 1 1 RICHARD KENNEDY LOT 9 FAMILY PURCHASE LAND X 385000 302207 0 1 1 PADDLE AND THISTLE LLC LOTS 8 1 FAMILY PURCHASE LAND X 865000 678983 0 1 1 DIVING ROCK LLC EMERITUS BOARD MMBR PURCHASE LAND X 1103221 1103221 0 1 1 2224472 HENRY KENNEDY EXECUTIVE DIRECTOR 29777 THE ORGANIZATION LEASES A FARM HOUSE FROM ITS EXECUTIVE DIRECTOR UNDER A BOARD APPROVED OPERATING LEASE. 0 HENRY KENNEDY EXECUTIVE DIRECTOR 14323 THE ORGANIZATION LEASES UNCLE DON & SCHOTT LODGE FROM ITS EXECUTIVE DIRECTOR UNDER A BOARD APPROVED LEASE ARRANGEMENT. 0 X 1 520 ESTIMATED FAIR MARKET VA X 1 3600 ESTIMATED FAIR MARKET VA X 6 90135 LISTED STOCK PRICE X 1 24000 ESTIMATED RETAIL VALUE X 5 2230 ESTIMATED RETAIL VALUE X VARIOUS ITEMS 4 6650 ESTIMATED RETAIL VAL X PIANO/CAMP EQUIPMENT 3 3415 ESTIMATED RETAIL VAL 0 1 0 FORM 990, PART III, LINE 2 THE ORGANIZATION ADDED THE WAVUS GIRLS LEAD PROGRAM - 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. FORM 990, PART VI, SECTION B, LINE 11 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 X - BEGINNING OF YEAR BALANCE SHEET: CERTAIN AMOUNTS WERE RECLASSIFIED TO BE CONSISTENT WITH THE CURRENT YEAR PRESENTATION. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -4,378. FORM 990, PART XII, LINE 2C: THE OVERSIGHT OF THE FINANCIAL STATEMENT AUDIT AND INDEPENDENT AUDITOR SELECTION PROCESS DID NOT CHANGE DURING THE YEAR.