2011-11-07T13:12:29-06:00 2010-12-31 RUNYON KERSTEEN OUELLETTE 20 LONG CREEK DRIVE SOUTH PORTLAND ME 04106 990 2010-01-01 237352599 KIEVE-WAVUS EDUCATION INC KIEV 2075635172 PO BOX 169 NOBLEBORO ME 04555 HENRY KENNEDY 2075635172 2011-11-07 1 THOMAS EMERY 2077732986 2010 2016-03-07 17:11:31Z HENRY KENNEDY PO BOX 169 NOBLEBORO ME 04555 9139579 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 24 247 50 0 0 1104261 956868 5625913 6011423 -44022 294731 13854 42238 6700006 7305260 917835 947886 0 0 2242961 2237567 0 0 365611 2979100 3217433 6139896 6402886 560110 902374 25995508 26606244 5275037 4450429 20720471 22155815 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 2034333 689804 1506281 LEADERSHIP SCHOOL- NON-TRADITIONAL LIMITED PURPOSE SCHOOL, GRADES K-12, TEACHING LEADERSHIP SKILLS TO MIDDLE SCHOOL CHILDREN (6,000 - 7,000 PER YEAR), MAKING GOOD DECISIONS IS THE PRIMARY FOCUS. 1735126 129858 2732022 BOYS CAMP- TRADITIONAL SUMMER CAMP FOR BOYS, EXPERIENTIAL EDUCATION IN OUTDOOR SETTING. 1505159 128224 1555647 GIRLS CAMP- TRADITIONAL SUMMER CAMP FOR GIRLS, EXPERIENTIAL EDUCATION IN OUTDOOR SETTING. A TOTAL OF 949 CAMPERS WERE SERVED IN THE BOYS AND GIRLS CAMPS IN 2010. 448914 217473 VETERAN'S CAMPS, KENNEDY LEARNING CENTER, AND FAMILY CAMPS. 448914 217473 5723532 1 1 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 0 0 0 0 1 0 1 0 0 1 0 0 0 0 0 0 0 0 0 1 5 0 247 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 PATRICK S LYDONJOHN W GEISMAR 2075635172 PO BOX 169 NOBLEBORO ME 04555 SUSAN R RUSSELL 8.00 X X 0 0 0 OLIVER A PARKER 3.00 X X 0 0 0 DAVID H KEELEY 3.00 X X 0 0 0 MARSHALL D MURPHY 3.00 X X 0 0 0 JOHN W GEISMAR 3.00 X X 0 0 0 W MORGAN CHURCHMAN III 1.00 X 0 0 0 DONALD A KEYSER 1.00 X 0 0 0 NANCY F MCKENNA 1.00 X 0 0 0 KATHLEEN WILSON 1.00 X 0 0 0 THOMAS R RILEY JR 1.00 X 0 0 0 MARK KJ ROBINSON 1.00 X 0 0 0 ROBERT HANSMANN 1.00 X 0 0 0 DAREN T HUDSON 1.00 X 0 0 0 JACQUELINE E JONES 1.00 X 0 0 0 JANE H MCKEAN 1.00 X 0 0 0 JAMES C REA 1.00 X 0 0 0 SHEILA G SHORR 1.00 X 0 0 0 CANDACE E DYAL 1.00 X 0 0 0 PRISCILLA L WATSON 1.00 X 0 0 0 JOHN E BURNS SR 1.00 X 0 0 0 LOUISE W MCILHENNY 1.00 X 0 0 0 R DIXON THAYER 1.00 X 0 0 0 WILLIAM A KNOWLTON 1.00 X 0 0 0 CHRISTOPHER J MAGUIRE 1.00 X 0 0 0 HENRY KENNEDY 45.00 X X 114331 0 19359 114331 0 19359 1 0 0 0 0 956868 126881 956868 BOYS SUMMER CAMP 611600 2732022 2732022 GIRLS SUMMER CAMP 611600 1555647 1555647 THE LEADERSHIP SCHOOL 611600 1506281 1506281 KENNEDY LEARNING CTR & 611600 189132 189132 RETREAT FEES & OTHER 611710 28341 28341 6011423 204662 204662 12238 12238 12238 12238 1906888 17500 1800112 34207 106776 -16707 90069 90069 PPTY INSUR. SETTLEMENT 900099 30000 30000 30000 7305260 6041423 0 306969 947886 947886 133690 80214 13369 40107 1799329 1621660 31119 146550 37227 37227 104803 93706 1653 9444 162518 143545 3614 15359 39060 32882 4810 1368 7173 6039 883 251 58954 49630 7260 2064 35421 35421 23371 19675 2878 818 141265 118916 4774 17575 105420 61407 18092 25921 254080 194847 46893 12340 215269 211561 2262 1446 189344 163191 20704 5449 655538 606372 26222 22944 198408 143495 43473 11440 FOOD 570358 569088 1005 265 SUPPLIES 240921 240921 REPAIRS & MAINTENANCE 227900 186318 32919 8663 OTHER PROGRAM EXPENSES 99359 99359 MISCELLANEOUS 63628 45041 14884 3703 91964 50552 1508 39904 6402886 5723532 313743 365611 2860 8579 1970827 851897 584725 426701 83225 157006 10000 100 100 24129367 6355757 16918795 17773610 6233251 7185178 139734 135778 61991 57395 25995508 26606244 196698 8156 589392 523206 1357006 1310277 3131941 2608790 5275037 4450429 X 19373621 20811367 1139769 1122367 207081 222081 20720471 22155815 25995508 26606244 X 902374 532970 X X 0 1 1 X 0 X 1923569 2201535 1199021 1104261 956868 7385254 4554362 4899657 5141088 5625913 6041423 26262443 6477931 7101192 6340109 6730174 6998291 33647697 755905 196301 218856 224237 347340 1742639 0 755905 196301 218856 224237 347340 1742639 31905058 274189 256851 216794 212436 216900 1177170 274189 256851 216794 212436 216900 1177170 6752120 7358043 6556903 6942610 7215191 34824867 0.91620 0.91560 0.03380 0.03460 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6372985 148198 799775 7320958 5380694 66885 925406 6372985 7946516 15000 -2580822 5380694 0.96970 0.03030 0 0 3348782 3348782 17027893 3218879 13809014 1717199 1458742 258457 2035493 1678136 357357 17773610 7305260 6402886 902374 502145 35421 -4596 532970 1435344 7802809 528374 4596 532970 7269839 35421 35421 7305260 6367465 0 6367465 35421 35421 6402886 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: 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. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: EFFECTIVE JANUARY 1, 2010, THE ORGANIZATION ADOPTED 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 ADOPTION 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, 2007 THROUGH 2010. PART XI, LINE 8 - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -4,596. PART XII, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS 4,596. 1 SCHOLARSHIPS IN THE FORM OF TUITION REDUCTION OR FREE TUITION FOR CAMPERS IN NEED. 7372 947886 TUITION REDUCTION OR FREE TUITION. NO ACTUAL CASH TRANSACTION TAKES PLACE. PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: GRANTS ARE GIVEN TO CAMPERS IN THE FORM OF TUITION REDUCTION, NO CASH CHANGES HANDS. RCK IRREVOCABLE TRUST PURCHASE LAND X 95000 60425 0 1 1 RICHARD KENNEDY LOTS 18 20 PURCHASE LAND X 145000 95889 0 1 1 RICHARD KENNEDY LOT 9 PURCHASE LAND X 385000 337274 0 1 1 PADDLE AND THISTLE LLC LOTS 8 1 PURCHASE LAND X 865000 757770 0 1 1 PRISCILLA LIMBERT WATSON PURCHASE LAND X 143320 58919 0 1 1 1310277 HENRY KENNEDY EXECUTIVE DIRECTOR 26166 THE ORGANIZATION LEASES A FARM HOUSE FROM ITS EXECUTIVE DIRECTOR UNDER A BOARD APPROVED OPERATING LEASE. 0 X 1 4850 KELLEY BLUE BOOK X 5 108975 LISTED STOCK PRICE X 22 5574 ESTIMATED RETAIL VALUE X 3 600 PER DONORS X MERCHANDISE 15 2882 ESTIMATED RETAIL VALUE X MISCELLANEOUS 3 4000 ESTIMATED RETAIL VALUE 0 0 1 0 NEW PROGRAM SERVICES FORM 990, PART III, LINE 2 COMMENCED TO PROVIDE SEVERAL SESSIONS OF VETERANS CAMP IN 2010 FOR VETERANS OF FOREIGN CONFLICTS FROM VIETNAM WAR THROUGH IRAQ AND AFGHANISTAN WARS. THE CONCEPT WAS TESTED IN 2009. FORM 990, PART VI, SECTION B, LINE 11 AFTER PREPARATION OF THE TAX 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 INDEPENDENT TRUSTEES. MEMBERS OF THE FINANCE AND AUDIT COMMITTEE ARE KNOWLEDGABLE IN FINANCIAL MATTERS OF THE ORGANIZATION. INDIVIDUAL REVIEWS OCCUR AND QUESTIONS ASKED AND RESPONDED TO. 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 AND BOARD MEMBERS ARE REQUIRED TO REPORT ANY POTENTIAL CONFLICTS ARISING DURING THE YEAR. FORM 990, PART VI, SECTION B, LINE 15A PERFORMANCE OF THE EXECUTIVE DIRECTOR IS REVIEWED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. THIS REVIEW IS THEN PRESENTED TO FULL BOARD FOR DISCUSSION AND APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 BY REQUEST FROM INTERESTED PARTIES. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 528,374. CHANGE IN VALUE OF SPLIT INTEREST ARRANGEMENTS 4,596. TOTAL TO FORM 990, PART XI, LINE 5: 532,970. FORM 990, PART XII, LINE 2C - AUDIT OVERSIGHT: PROCESS HAS NOT CHANGED. FORM 990, PART I, LINE 19, REVENUES LESS EXPENSES: EXCESS REVENUES OVER EXPENSES ARE BEING USED TO PAY DOWN PRINCIPAL ON DEBT AND TO FUND PHYSICAL PLANT IMPROVEMENTS.