2014-11-10T14:54:21-06:00 2013-12-31 010440155 RUNYON KERSTEEN OUELLETTE 20 LONG CREEK DRIVE SOUTH PORTLAND ME 04106 990 2013-01-01 237352599 KIEVE-WAVUS EDUCATION INC KIEV 2075635172 PO BOX 169 NOBLEBORO ME 04555 HENRY KENNEDY EXECUTIVE DIRECTOR 2075635172 2014-11-10 1 THOMAS EMERY P00532592 2077732986 2013 2015-11-30 17:44:51Z HENRY KENNEDY PO BOX 169 NOBLEBORO ME 04555 15123192 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. 24 24 262 50 0 0 1965567 1528607 6738133 6962327 291121 755476 9713 13253 9004534 9259663 1006623 931205 0 0 2502584 2762964 0 0 311205 3280432 3668397 6789639 7362566 2214895 1897097 29910187 31981199 4912427 4664583 24997760 27316616 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 2027046 587755 1291826 LEADERSHIP SCHOOL- NON-TRADITIONAL PURPOSE SCHOOL TEACHING LEADERSHIP SKILLS TO MIDDLE SCHOOL CHILDREN (APPROXIMATLEY 7,600 IN 2013). MAKING GOOD DECISIONS IS THE PRIMARY FOCUS. 2254720 187475 3205799 BOYS CAMP- TRADITIONAL SUMMER CAMP, EXPERIENTIAL EDUCATION IN OUTDOOR SETTING. 1895989 155975 2170457 GIRLS CAMP- TRADITIONAL SUMMER CAMP, EXPERIENTIAL EDUCATION IN OUTDOOR SETTING. A TOTAL OF 1,061 CAMPERS WERE SERVED IN THE BOYS AND GIRLS CAMPS IN 2013. 539807 294245 KENNEDY LEARNING CENTER & JEWELL LODGE, VETERAN'S CAMPS AND FAMILY CAMPS. 539807 294245 6717562 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 13 0 262 1 0 0 0 0 0 0 0 0 0 1 0 X 24 24 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 ME X X HENRY KENNEDY 2075635172 PO BOX 169 NOBLEBORO ME 04555 OLIVER A PARKER PRESIDENT 8.00 X X 0 0 0 SUSAN R RUSSELL VICE PRESIDENT 3.00 X X 0 0 0 DONALD A KEYSER VICE PRESIDENT 3.00 X X 0 0 0 MARSHALL D MURPHY TREASURER 3.00 X X 0 0 0 JOHN W GEISMAR SECRETARY 3.00 X X 0 0 0 W MORGAN CHURCHMAN III DIRECTOR 1.00 X 0 0 0 MATTHEW J MCKENNA DIRECTOR 1.00 X 0 0 0 KATHLEEN WILSON DIRECTOR 1.00 X 0 0 0 THOMAS R RILEY JR DIRECTOR 1.00 X 0 0 0 MARK KJ ROBINSON DIRECTOR 1.00 X 0 0 0 DAREN T HUDSON DIRECTOR 1.00 X 0 0 0 JAMES C REA DIRECTOR 1.00 X 0 0 0 SHEILA G SHORR DIRECTOR 1.00 X 0 0 0 CANDACE E DYAL DIRECTOR 1.00 X 0 0 0 JOHN E BURNS SR DIRECTOR 1.00 X 0 0 0 LOUISE W MCILHENNY DIRECTOR 1.00 X 0 0 0 R DIXON THAYER DIRECTOR 1.00 X 0 0 0 WILLIAM A KNOWLTON DIRECTOR 1.00 X 0 0 0 CHRISTOPHER J MAGUIRE DIRECTOR 1.00 X 0 0 0 CLIFF MULLER DIRECTOR 1.00 X 0 0 0 MARGARET W LYNE DIRECTOR 1.00 X 0 0 0 MATHEW R EARLEY DIRECTOR 1.00 X 0 0 0 LESLIE A DEL COL DIRECTOR 1.00 X 0 0 0 THOMAS G AUCHINCLOSS JR DIRECTOR 1.00 X 0 0 0 HENRY R KENNEDY EXECUTIVE DIRECTOR 45.00 X 132889 0 20380 CHARLES J RICHARDSON JR DIRECTOR OF EDUCATION AND OPERATIONS 45.00 X 112033 0 24611 244922 0 44991 2 0 1 0 0 1528607 107826 1528607 BOYS SUMMER CAMP 611600 3205799 3205799 GIRLS SUMMER CAMP 611600 2170457 2170457 THE LEADERSHIP SCHOOL 611600 1291826 1291826 KENNEDY LEARNING CTR & JEWELL LOD 611600 221449 221449 RETREAT FEES & OTHER 611710 72796 72796 6962327 309008 309008 13253 0 13253 13253 13253 6309037 960 5863529 0 445508 960 446468 446468 9259663 6962327 0 768729 931205 931205 153269 91961 15327 45981 2158075 2004006 51967 102102 100733 91622 2869 6242 145363 138523 2683 4157 205524 186934 5854 12736 40303 34091 5188 1024 4195 3548 540 107 17488 14793 2251 444 45105 45105 78949 66781 10163 2005 262128 236200 2364 23564 84470 46367 10934 27169 235218 192938 26999 15281 334008 329921 1898 2189 159999 113142 40213 6644 659404 634176 8572 16656 220324 157319 54071 8934 FOOD 586398 582500 2042 1856 SUPPLIES 323137 323137 REPAIRS & MAINTENANCE 241219 232514 4723 3982 OTHER PROGRAM EXPENSE 215728 193371 14519 7838 160324 112513 25517 22294 7362566 6717562 333799 311205 391384 1626701 1243288 534415 611575 617467 96503 85910 65700 54217 12132 28154372 8219115 19349486 19935257 7893942 8830857 166479 162462 91830 121781 29910187 31981199 241995 61232 708617 816914 2314042 2261132 1647773 1525305 4912427 4664583 X 22663751 25688859 2086928 1355676 247081 272081 24997760 27316616 29910187 31981199 X 1897097 414355 7404 X X 0 1 X 1 0 X 1104261 956868 885895 1965567 1528607 6441198 5625913 6041423 5860635 6738133 6962327 31228431 6730174 6998291 6746530 8703700 8490934 37669629 224237 347340 293352 338707 211308 1414944 0 224237 347340 293352 338707 211308 1414944 36254685 212436 216900 283962 240679 322261 1276238 212436 216900 283962 240679 322261 1276238 6942610 7215191 7030492 8944379 8813195 38945867 0.93090 0.92930 0.03280 0.03190 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8060421 132271 1116711 13015 9296388 7258834 102488 699099 8060421 7320958 25000 -87124 7258834 6372985 148198 799775 7320958 5380694 66885 925406 6372985 0.97000 0.03000 0.00000 0 0 4474931 4474931 19799396 4560644 15238752 1951300 1765174 186126 1928745 1893297 35448 19935257 X 9681422 414355 7404 421759 9259663 0 9259663 7362566 0 7362566 0 7362566 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, 2010 THROUGH 2013. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS 7,404. 1 SCHOLARSHIPS IN THE FORM OF TUITION REDUCTION OR FREE TUITION FOR CAMPERS IN NEED. 7729 931205 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 132889 0 0 0 0 0 12800 0 7580 0 153269 0 0 0 RCK IRREVOCABLE TRUST FAMILY PURCHASE LAND X 95000 55833 0 1 1 RICHARD KENNEDY LOTS 18 20 FAMILY PURCHASE LAND X 145000 88601 0 1 1 RICHARD KENNEDY LOT 9 FAMILY PURCHASE LAND X 385000 311640 0 1 1 PADDLE AND THISTLE LLC LOTS 8 1 FAMILY PURCHASE LAND X 865000 700178 0 1 1 PRISCILLA LIMBERT WATSON FORMER BOARD MEMBER PURCHASE LAND X 143320 1659 0 1 1 DIVING ROCK LLC EMERITUS BOARD MMBR PURCHASE LAND X 1103221 1103221 0 1 1 2261132 HENRY KENNEDY EXECUTIVE DIRECTOR 28910 THE ORGANIZATION LEASES A FARM HOUSE FROM ITS EXECUTIVE DIRECTOR UNDER A BOARD APPROVED OPERATING LEASE. 0 X 1 10767 ESTIMATED FAIR MARKET VA X 4 41000 ESTIMATED RETAIL VALUE X 6 44784 LISTED STOCK PRICE X 2 425 ESTIMATED RETAIL VALUE X FURNITURE & E 9 10000 ESTIMATED RETAIL VAL X VARIOUS ITEMS 3 850 ESTIMATED RETAIL VAL 0 1 0 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 XI, LINE 9: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 7,404. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED.