2012-05-14T14:55:14-05:00 2011-09-30 BKD LLP 201 N Illinois Street Indianapolis IN 46204 990 2010-10-01 366072039 Kiwanis International Foundation KIWA 3178758755 3636 Woodview Trace Indianapolis IN 46268 STAN SODERSTROM 3178758755 2012-05-15 true NICOLE B FISHBACK 3173834000 2010 2016-02-24 21:20:13Z STAN SODERSTROM 3636 WOODVIEW TRACE INDIANAPOLIS IN 46268 14895256 false X WWW.KIWANIS.ORG/KIF 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. 17 17 0 220000 0 0 3463021 6719486 16420 0 354592 938911 0 3834033 7658397 1045211 1395815 0 530977 846778 0 1861478 1384916 2477725 2961104 4720318 872929 2938079 11992058 14911851 425948 1369099 11566110 13542752 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 UNDERSERVED CHILDREN IN NEED, AND FOR LIMITED DISASTER RELIEF. THE FOUNDATION EXISTS TO SUPPORT THE MISSION OF KIWANIS INTERNATIONAL, WHOSE MEMBERS STAGE APPROXIMATELY 150,000 SERVICE PROJECTS AND RAISE MORE THAN $100 MILLION EVERY YEAR FOR COMMUNITIES, FAMILIES, AND PROJECTS. true false 959013 645815 DISTRIBUTIONS FOR PROJECTS BENEFITING CHILDREN IN NEED, SELECTED DISASTER RELIEF EFFORTS THROUGHOUT THE WORLD, AND YOUTH SCHOLARSHIPS AWARDED BY KIWANIS DISTRICTS. SOME EXPENDITURES INCLUDE EDUCATIONAL ACTIVITIES FOR DISTRICT LEADERS. 1195065 750000 KIWANIS FOUNDATION IS PARTNERING WITH UNICEF TO RAISE FUNDS TO HELP ELIMINATE MATERNAL AND NEONATAL TETANUS IN DESIGNATED COUNTRIES AROUND THE GLOBE. 2154078 true true false false true false false false true false false false false true false true true false false true true true false false false false true true true false false false false false false false false false false false false false false false false true false false true false true 0 0 0 false true BE CA JM JA false false false false false false false false X 17 17 false false false false false false false true true false false false true true true true false 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 WILLIAM PARKER CONTROLLER 3178758755 3636 WOODVIEW TRACE INDIANAPOLIS IN 46268 X JOHN J HARTEN 1.0 X X 0 0 0 ELMER H AUSTERMANN JR 1.0 X X 0 0 0 D HUGH SIGGINS 1.0 X X 0 0 0 PETER J MANCUSO 1.0 X X 0 0 0 ELLEN H ARNOLD 1.0 X 0 0 0 THOMAS E DEJULIO 1.0 X 0 0 0 RANDOLPH DELAY 1.0 X 0 0 0 EDWARD HUMPHRIES 1.0 X 0 0 0 LANCE M INCITTI 1.0 X 0 0 0 NAOHIRO KIYOSHIGE 1.0 X 0 0 0 STEPHEN A PAGE 1.0 X 0 0 0 PAUL G PALAZZOLO 1.0 X 0 0 0 ROBERT PARTON JR 1.0 X 0 0 0 MARK RABAUT 1.0 X 0 0 0 ALEX A SHAFER 1.0 X 0 0 0 DANIEL VIGNERON 1.0 X 0 0 0 JOEL WILLIAMS 1.0 X 0 0 0 LINDA BRIMMER 37.5 X 148052 0 34145 MATTHEW MORRIS 37.5 X 106372 0 25913 STAN D SODERSTROM 4.0 X 0 229480 55665 254424 229480 115723 2 false true false COMMUNITY COUNSELING SERVICE 461 5TH AVENUE 3RD FLOOR NEW YORK NY 10017 FUNDRAISING SERVICES 695000 1 6719486 9948 6719486 0 240685 240685 0 0 7935085 7236859 698226 698226 698226 0 0 0 0 7658397 938911 1324315 1324315 36500 36500 35000 35000 0 314482 103709 124428 86345 0 532296 162297 209541 160458 0 0 0 0 5882 2732 3150 6134 6134 0 0 65424 65424 869502 33592 4370 831540 424905 109105 10000 305800 60921 19127 13125 28669 0 0 103434 13446 56889 33099 362024 72908 141594 147522 0 403924 243804 16287 143833 0 0 0 0 BAD DEBT EXPENSE 86340 86340 LICENSE AND FEES 31350 3397 27953 MISCELLANEOUS 57885 275 50841 6769 4720318 2154078 704762 1861478 204936 351712 1437355 2535444 114018 1617061 9252 71571 0 0 18182 0 9956136 10075048 252179 261015 11992058 14911851 24546 0 81733 44091 319669 1325008 425948 1369099 X -558332 -508066 1495731 3189675 10628711 10861143 11566110 13542752 11992058 14911851 X 2938079 -961437 X false true true X false X 6482052 4323685 3210775 3463021 6719486 24199019 6482052 4323685 3210775 3463021 6719486 24199019 24199019 258343 329173 71358 150184 240685 1049743 12997 16420 29417 25278179 0.95731 0.96770 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2 8915 2500 200464 true true 10278580 297628 -93357 46329 -678759 11115281 8891331 963848 459393 35992 10278580 8805622 347211 -228583 32919 8891331 0.01120 0.97550 0.03560 false false 0 RELATED PARTY PAYABLE 1162061 ANNUITIES PAYABLE 162947 1325008 7658397 4720318 2938079 -961437 -961437 1976642 6945024 -961437 313488 -647949 7592973 65424 65424 7658397 4937455 313488 313488 4623967 65424 30927 96351 4720318 INTENDED USES OF THE ORGANIZATION'S ENDOWMENT FUNDS SCHEDULE D, PART V, LINE 4 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. DURING 2011, THE FOUNDATION REEVALUATED ITS CALCULATION OF UNDERWATER ENDOWMENTS BASED ON THE APPLICATION OF THE SPENDING RATE AND INVESTMENT ALLOCATIONS. BASED ON THIS EVALUATION, IT WAS DETERMINED THAT $678,759 WAS REQUIRED TO BE INCLUDED IN VARIOUS ENDOWMENTS AND IT SHOWS AS A NEGATIVE EXPENDITURE ON PART V, LINE 1E IN THE CURRENT YEAR. FIN 48 DISCLOSURE SCHEDULE D, PART X 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. RECONCILIATION OF CHANGE IN NET ASSETS TO AFS SCHEDULE D, PART XI, LINE 8 IN-KIND CONTRIBUTIONS: $313,488 RECONCILIATION OF EXPENSES TO AFS SCHEDULE D, PART XIII, LINE 4B CHANGE IN VALUE OF ANNUITIES PAYABLE: $30,927 true South America 0 0 Program Services GRANTS TO KIWANIS CLUB 10000 Europe (Including Iceland and Greenland) 0 0 Program Services GRANTS TO KIWANIS CLUB 10000 East Asia and the Pacific 0 0 Program Services GRANTS TO KIWANIS CLUB 12500 0 0 0 0 32500 32500 South America SCHOOL ITEMS 10000 Europe/Iceland/Greenland SCHOOL ITEMS 10000 South Asia FOOD BANK 12500 2 SCHOLARSHIPS 5 2500 false false false false false false PROCEDURE FOR MONITORING THE USE OF GRANT FUNDS OUTSIDE THE U.S. SCHEDULE F, PART I, LINE 2 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). true KEY CLUB DISTRICT-PNW 10184 SW LAUREL ROAD BEAVERTON OR 97005 911952283 501(C)(4) 10000 LIMB REPLACEMENT KIWANIS DISTRICT-NY 9020 KIWANIS ROAD TABERG NY 13471 146038700 501(C)(4) 9000 KAMP KIWANIS KIWANIS INTERNATIONAL 3636 WOODVIEW TRACE INDIANAPOLIS IN 46268 361327510 501(C)(4) 16500 CIRCLE K KIWANIS INTERNATIONAL 3636 WOODVIEW TRACE INDIANAPOLIS IN 46268 361327510 501(C)(4) 50000 KEY LEADER KEY CLUB INTERNATIONAL 3636 WOODVIEW TRACE INDIANAPOLIS IN 46268 366072042 501(C)(3) 109140 KIWANIS PRGMS US FUND FOR UNICEF 125 MAIDEN LANE 10TH FL NEW YORK NY 10038 131760110 501(C)(3) 750000 ELIMINATE PROJ 2 9 SCHOLARSHIPS 73 36500 PROCEDURE FOR MONITORING THE USE OF GRANT FUNDS IN THE U.S. SCHEDULE I, PART I, LINE 2 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). X X X false false false false false false false false false LINDA BRIMMER 140775 0 0 0 7277 0 5631 0 28514 0 182197 0 STAN D SODERSTROM 0 208093 0 0 0 21387 0 9179 0 46486 0 285145 PROGRAM SERVICES UNDERTAKEN DURING THE YEAR NOT REPORTED ON PRIOR 990 FORM 990, PART III, LINE 2 KIWANIS INTERNATIONAL FOUNDATION IS PARTNERING WITH KIWANIS INTERNATIONAL AND UNICEF TO RAISE $110 MILLION OVER THE NEXT 5 YEARS TO HELP IN THE EFFORT TO ELIMINATE THE DISEASE OF MATERNAL AND NEONATAL TETANUS AROUND THE WORLD. NUMBER OF EMPLOYEES REPORTED ON FORM W-3 FORM 990, PART VI, QUESTION 2A THE EMPLOYEES OF KIWANIS INTERNATIONAL FOUNDATION ARE PAID THROUGH A COMMON PAYMASTER. PROCESS TO REVIEW FORM 990 FORM 990, PART VI, LINE 11B THE FORM 990 IS REVIEWED BY THE CHIEF OPERATING OFFICER, TREASURER, EXECUTIVE DIRECTOR (ALSO THE KIWANIS EXECUTIVE DIRECTOR), AND KIWANIS CONTROLLER. THE FORM 990 IS ALSO REVIEWED BY AN INDEPENDENT ACCOUNTING FIRM. ALL REVIEWS ARE DONE PRIOR TO FILING WITH THE IRS. MONITORING AND ENFORCEMENT OF COMPLIANCE WITH CONFLICT OF INTEREST POLICY FORM 990, PART VI, LINE 12C EACH EMPLOYEE AS WELL AS BOARD MEMBERS ARE REQUIRED TO READ THE POLICY AND DISCLOSE CONFLICTS OF INTEREST. THESE ARE THEN CLOSELY MONITORED BY THE BOARD AND THE CHIEF OPERATING OFFICER. IF CONFLICTS SHOULD ARISE, THE BOARD MEMBERS MUST ABSTAIN FROM DISCUSSION AND VOTING ON THE ITEMS IN WHICH THEY HAVE CONFLICTS. PROCESS TO REVIEW PRESIDENT, OFFICER, & KEY EMPLOYEE COMPENSATION FORM 990, PART VI, LINE 15A & 15B 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 WAS COMPLETED IN JUNE 2011 BY THE DIRECTOR OF HUMAN RESOURCES. AVAILABILITY OF GOVERNING DOCUMENTS, COI POLICY, AND FINANCIAL STATEMENTS FORM 990, PART VI, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE ON THE KIF WEBSITE. OTHER CHANGES IN NET ASSETS OR FUND BALANCES FORM 990, PART XI, LINE 5 UNREALIZED LOSS ON INVESTMENTS: ($961,437) IN-KIND CONTRIBUTIONS: 313,488 ---------- ($647,949) HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:STAN D. SODERSTROM TITLE:EXECUTIVE DIRECTOR HOURS:34 KIWANIS INTERNATIONAL 3636 WOODVIEW TRACE INDIANPAOLIS IN 46268 361327510 COMMUNITY SVC IN 501(C)(4) NA KEY CLUB INTERNATIONAL 3636 WOODVIEW TRACE INDIANAPOLIS IN 46268 366072042 YOUTH EDUCATI IN 501(C)(3) 7 NA CIRCLE K INTERNATIONAL 3636 WOODVIEW TRACE INDIANAPOLIS IN 46268 010772160 YOUTH EDUCATI IN 501(C)(4) NA false true true false false false false false false false false false true true true false false KIWANIS INTERNATIONAL B 55000 KEY CLUB INTERNATIONAL B 109140 KIWANIS INTERNATIONAL C 1000000 KIWANIS INTERNATIONAL C 313488 KIWANIS INTERNATIONAL L 310220 KIWANIS INTERANTIONAL M 95204 KIWANIS INTERNATIONAL N 310220 KIWANIS INTERNATIONAL O 2016291