2024-08-06T12:19:21+00:00 2023-09-30 440160260 Forvis Mazars LLP 201 N Illinois Street Suite 700 Indianapolis IN 46204 990 2022-10-01 366072039 KIWANIS INTERNATIONAL FOUNDATION KIWA 3178758755 3636 WOODVIEW TRACE INDIANAPOLIS IN 46268 Robert W Broderick CFO 3173834000 2024-08-06 true true Nicole Fishback P01279475 3173834000 2022 2024-08-08 14:25:15Z KIWANIS CHILDREN'S FUND PAUL PALAZZOLO 3636 WOODVIEW TRACE INDIANAPOLIS IN 46268 22339795 false X WWW.KIWANIS.ORG/CHILDRENSFUND X 1939 IN TO ASSIST CHILDREN AND COMMUNITIES IN NEED AROUND THE WORLD WHERE KIWANIS FAMILY CLUBS EXIST OR SERVE. 16 16 13 164745 0 0 2935733 2392156 11725 13650 873281 671535 0 3820739 3077341 1664266 1134856 0 1152603 1188448 0 1481297 1628874 1458218 4445743 3781522 -625004 -704181 16645908 17031380 869713 426316 15776195 16605064 THE ORGANIZATION PROVIDES GRANTS TO UNICEF TO REDUCE THE IMPACT THAT MATERNAL AND NEONATAL TETANUS HAS ON THE GLOBAL COMMUNITY. IN ADDITION, THE ORGANIZATION PROVIDES GRANTS FOR YOUTH SCHOLARSHIPS, PROJECTS UNDERTAKEN BY KIWANIS FAMILY CLUBS THROUGHOUT THE WORLD THAT HELP UNDERSERVED CHILDREN IN NEED. THE ORGANIZATION EXISTS TO SUPPORT THE MISSION OF KIWANIS INTERNATIONAL. false false 1483287 1134856 13650 KIWANIS INTERNATIONAL FOUNDATION (DBA KIWANIS CHILDREN'S FUND) IS CONTINUING ITS COMMITMENT TO SUSTAIN EFFORTS TO ELIMINATE IODINE DEFICIENCY DISORDERS AND MATERNAL AND NEONATAL TETANUS BY SUPPORTING KIWANIS' GLOBAL PARTNERS IODINE GLOBAL NETWORK, UNICEF, AND UNICEF USA. GRANTMAKING TO SUPPORT LOCAL KIWANIS FAMILY SERVICE PROJECTS THAT ALIGN WITH THE KIWANIS CAUSES OF HEALTH AND NUTRITION, EDUCATION AND LITERACY, AND YOUTH LEADERSHIP DEVELOPMENT. SUPPORT FOR PROGRAMS OF KIWANIS INTERNATIONAL AND ITS RELATED ORGANIZATIONS (KIWANIS YOUTH PROGRAMS, CIRCLE K, AKTION CLUB, BUILDERS CLUB, K-KIDS AND KEY LEADER), INCLUDING FUNDING FOR ROBUST HIGHER EDUCATION SCHOLARSHIPS AND PROGRAMS TO HELP YOUNG PEOPLE AND ADULTS WITH DISABILITIES DEVELOP INTO COMMUNITY LEADERS. 1483287 true true false false true false false false true false false false false true false false true false false true true false false false false false true false true false false false false false false false false true false false false false true false true false true 0 0 13 true false false false false false false false false false true false false false false false false X 16 16 false false false false true true true true true false false false true true true true true true true false AL AK AZ AR CA CO CT DE FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY X X X ROBERT W BRODERICK CFO 3178758755 3636 WOODVIEW TRACE INDIANAPOLIS IN 46268 AMY ZIMMERMAN PRESIDENT-ELECT 7.0 0.0 X X 0 0 0 FILIP DELANOTE PRESIDENT 7.0 0.0 X X 0 0 0 ROBERT GARRETSON IMMEDIATE PAST PRESIDENT 7.0 0.0 X X 0 0 0 ROBERT MAXWELL TREASURER 7.0 0.0 X X 0 0 0 BABU KRISHNA KARKI TRUSTEE 7.0 0.0 X 0 0 0 BRENDA LEIGH JOHNSON TRUSTEE 7.0 0.0 X 0 0 0 ELIZABETH TEZZA TRUSTEE 7.0 0.0 X 0 0 0 FRANCESCO VALENTI TRUSTEE 7.0 0.0 X 0 0 0 JOHN TYNER II TRUSTEE 7.0 0.0 X 0 0 0 JUANITA EDWARDS TRUSTEE 7.0 0.0 X 0 0 0 KOJI YOSHIDA TRUSTEE 7.0 0.0 X 0 0 0 KUAN YONG LEE TRUSTEE 7.0 0.0 X 0 0 0 LENORA HANNA TRUSTEE 7.0 0.0 X 0 0 0 MARK ESPOSITO TRUSTEE 7.0 0.0 X 0 0 0 PETER MANCUSO TRUSTEE 7.0 0.0 X 0 0 0 RICHARD POULTON TRUSTEE 7.0 0.0 X 0 0 0 PAMELA NORMAN CHIEF PHILANTHROPY OFFICER 20.0 20.0 X 84561 84561 25758 STAN D SODERSTROM EXECUTIVE DIRECTOR 7.0 33.0 X 48054 226539 30477 Elizabeth Warren Director of Programs and Partnerships 20.0 20.0 X 57009 57009 23554 Michael Malik Director of Development 40.0 0.0 X 106144 0 23239 295768 368109 103028 1 false true false 0 1369 2390787 33629 2392156 REGISTRATION/MEETING FEES 561000 13650 13650 0 0 0 0 13650 344976 344976 0 0 19589013 19262454 326559 0 326559 326559 0 0 0 0 0 3077341 13650 0 671535 943596 943596 191260 191260 165436 22735 42669 100032 711564 97786 183528 430250 32867 4906 8065 19896 214126 30100 56273 127753 64455 9276 16584 38595 960996 165996 258996 536004 17678 17678 70642 70642 94951 608 66815 27528 23722 1830 239 21653 37250 2785 13769 20696 58864 10783 4245 43836 150776 1587 65151 84038 27051 39 12284 14728 MISCELLANEOUS 16288 16288 0 0 0 0 3781522 1483287 816938 1481297 97821 326653 542162 245036 677652 5594 0 0 0 0 7058 170 0 0 0 0 14480358 15877268 719864 446423 0 120993 130236 16645908 17031380 800030 364810 0 0 69683 61506 869713 426316 3070346 3318219 12705849 13286845 15776195 16605064 16645908 17031380 X -704181 1534744 -1694 X false true X true false X 2893338 1987111 3004179 2935733 2392156 13212517 0 0 2893338 1987111 3004179 2935733 2392156 13212517 1257 13211260 443711 345045 346731 441597 344976 1922060 0 0 440 23 0 0 463 15135040 31200 0.8729 0.8714 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - , COLUMN B - 440.0, COLUMN C - 23.0, COLUMN D - , COLUMN E - , COLUMN F - 463.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 29744 true true 10342052 31565 1258623 554442 139520 70642 10867636 13443435 24819 -2422867 483640 125249 94446 10342052 16031537 29435 2925455 175390 5266931 100671 13443435 15792322 17476 1646583 828348 508031 88465 16031537 15864186 46488 695502 723660 90194 15792322 0.0 0.641 0.359 false false Annuities Payable 61506 61506 4542158 1534744 715 1535459 3006699 70642 0 70642 3077341 3713289 2409 2409 3710880 70642 0 70642 3781522 Schedule D, Part X ASC 740 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 V, Line 4 Intended uses of endowment funds THE KIWANIS CHILDREN'S FUND ENDOWMENT FUNDS PROVIDE A PERPETUAL SOURCE OF INCOME FROM WHICH THE ORGANIZATION PROVIDES ASSISTANCE TO CHILDREN AND THE COMMUNITIES IN WHICH THEY LIVE, SCHOLARSHIPS, AND SUPPORT TO KIWANIS INTERNATIONAL SERVICE PROJECTS. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Change in Annuities Payable - 715 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Currency Exchange - 2409 true East Asia and the Pacific 0 0 Program Services GRANTMAKING 35823 North America (Canada & Mexico only) 0 0 Program Services GRANTMAKING 117277 Central America and the Caribbean 0 0 Program Services GRANTMAKING 6275 Sub-Saharan Africa 0 0 Program Services GRANTMAKING 4469 Europe (Including Iceland and Greenland) 0 0 Program Services GRANTMAKING 15165 South America 0 0 Program Services GRANTMAKING 12251 0 0 0 0 0 0 191260 0 191260 East Asia and the Pacific Youth Education 6000 Wire Transfer East Asia and the Pacific Youth Education 12415 Wire Transfer East Asia and the Pacific Youth Education 8808 Wire Transfer North America (Canada & Mexico only) Health & Nutrition 99760 Wire Transfer Europe (Including Iceland and Greenland) Youth Education 10000 Wire Transfer South America Health & Nutrition 6251 Wire Transfer 0 6 false false false false false false Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds GRANTS ARE AWARDED TO QUALIFIED KIWANIS CLUBS AND DISTRICTS. DOCUMENTATION IS KEPT ELECTRONICALLY IN THE ELECTRONIC GRANT MANAGEMENT SYSTEM. ALL GRANTEES ARE TO SUBMIT A 6-MONTH PROGRESS REPORT TO ENSURE THE GRANT IS ON TRACK. A ONE-YEAR FINAL REPORT MUST BE SUBMITTED BY GRANTEE WHICH SHOULD INCLUDE PHOTOS, AN EVALUATIVE SUMMARY OF THE PROJECT (INCLUDING THE NUMBER OF CHILDREN SERVED AND OBJECTIVES MET), A NON-AUDITED FULL ACCOUNTING OF FUNDS SPENT, AND RECEIPTS TO PROVE EXPENDITURES. Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual; SOUTH AMERICA-Accrual; SUB-SAHARAN AFRICA-Accrual Schedule F, Part II, Line 1 Method used to account for expenditures on org's financial statements EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual; SOUTH AMERICA-Accrual true Albert Lea Noon Kiwanis 1845 Greenwood Dr Albert Lea MN 56007 416037713 501( c)4 10000 CASH District Projects Cal-Nev-Ha District Kiwanis PO Box 1327 Rancho Cucamonga CA 91729 940359545 501( c)4 5036 CASH District Projects Canadaigua Kiwanis Foundation Inc PO Box 863 Canandaigua NY 14424 161517636 501 (c)3 25000 CASH District Projects Kansas Kiwanis Foundation 6021 SW 29th St Topeka KS 66614 486122736 501 (c)3 6000 CASH District Projects Kiwanis Club of Bellmores Charitable Foundation PO Box 11 Bellmore NY 11710 272979395 501 (c)3 7500 CASH District Projects Kiwanis Club of Bowling Green KY PO Box 13 Bowling Green KY 42102 616034241 501( c)4 20000 CASH District Projects Kiwanis Club of Broomfield North Metro 13600 Navajo St Broomfield CO 80023 831711356 501( c)4 6000 CASH District Projects Kiwanis Club of Greater Music City Foundation 7020 Stone Run Drive Nashville IN 37211 834319184 501 (c)3 20000 CASH District Projects Kiwanis Club of Meridian Hills Foundation Inc 10794 Northhampton Dr Fishers IN 46038 351789684 501 (c)3 7200 CASH Mengering Fund Kiwanis Club of Mineola PO Box 326 Mineola TX 75773 431973055 501( c)4 13000 CASH District Projects Kiwanis Club of Myrtle Beach PO Box 9048 Myrtle Beach SC 29577 571035713 501( c)4 7000 CASH District Projects Kiwanis Club of Stroudsburgs Scholarship PO Box 144 East Stroudsburg PA 18301 232577278 501( c)4 50000 CASH District Projects Kiwanis Club of Sunbury PO Box 711 Sunbury PA 17801 236285298 501( c)4 10000 CASH District Projects Kiwanis Club of Topsail Island Area PO Box 2352 Surf City NC 28445 561498627 501( c)4 10000 CASH District Projects Lebanon Kiwanis Club PO Box 1 Lebanon IN 46052 356043410 501( c)4 10000 CASH District Projects New Jersey District Kiwanis Foundation 120 Morris Ave Summit NJ 07901 020572183 501 (c)3 15680 CASH Edu - Scholarships New York District-Kiwanis Richard Hall PO Box 428 Glen Cove NY 11542 146038700 501 (c)3 5692 CASH District Projects Ripon Early Birds Kiwanis Club PO Box 575 Ripon WI 54971 391504150 501( c)4 10000 CASH District Projects Special Olympics Connecticut Inc 2666 State St Hamden CT 06517 237099756 501( c)4 25000 CASH Edu - Scholarships UNICEF USA 125 Maiden Ln 10th Fl New York NY 10038 131760110 501 (c)3 275000 CASH Healthcare Waynesville Kiwanis Club 290 Azalea Dr Maggie Valley NC 28751 566063985 501( c)4 35000 CASH District Projects Kiwanis Youth Programs INC 3636 Woodview Trace Indianaplis IN 46268 366072042 501 ( c)3 28219 CASH Leadership Education Circle K International Inc 3636 Woodview Trace Indianaplis IN 46268 010772160 501 ( c)4 6109 CASH Leadership Education Kiwanis International 3636 Woodview Trace Indianaplis IN 46268 361327510 501 ( c)4 62144 CASH Leadership Education 9 15 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. 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 CHILDREN'S FUND 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). MOST GRANTS ARE AWARDED TO KIWANIS CLUBS, KIWANIS DISTRICTS, OR OTHER AFFILIATE CLUBS/DISTRICTS. false false false false false false false false false STAN D SODERSTROM EXECUTIVE DIRECTOR 48054 226539 0 0 0 0 1922 9062 3411 16082 53387 251683 0 0 PAMELA NORMAN CHIEF PHILANTHROPY OFFICER 83561 83561 0 0 1000 1000 3382 3382 9497 9497 97440 97440 0 0 Schedule J, Part I, Line 3 ESTABLISHMENT OF COMPENSATION: COMPENSATION IS REVIEWED AND ESTABLISHED BY KIWANIS INTERNATIONAL, A RELATED ORGANIZATION. X 3 1825 Selling cost X 7 31804 Market value 0 false true true Schedule M, Part I NUMBER OF CONTRIBUTORS: KIWANIS CHILDREN'S FUND IS REPORTING THE NUMBER OF CONTRIBUTORS IN COLUMN (B). Schedule M, Part I, Line 32b Third parties used to solicit, process, or sell noncash contributions THE FOUNDATION HAS AN AGREEMENT WITH CHARITABLE ADULT RIDES & SERVICES (CARS) TO RECEIVE AND SELL DONATED AUTOMOBILES. CARS SENDS THE FOUNDATION THE NET PROCEEDS (AFTER FEES) AND ALSO COMPLETES ALL NEEDED TAX FILING DOCUMENTS TO THE DONORS. Form 990, Part VI, Line 6 Classes of members or stockholders THE SOLE MEMBER IS KIWANIS INTERNATIONAL. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body KIWANIS INTERNATIONAL IS THE ONLY MEMBER OF THE GOVERNING BODY OF KIWANIS INTERNATIONAL FOUNDATION. THE CANDIDATES FOR CONSIDERATION OF APPOINTMENT ARE APPROVED BY THE JOINT COMMITTEE OF KIWANIS INTERNATIONAL AND KIWANIS INTERNATIONAL FOUNDATION. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders A COPY OF ANY AMENDMENT OR RESTATEMENT TO THE BYLAWS MUST BE FORWARDED TO THE BOARD OF TRUSTEES OF KIWANIS INTERNATIONAL WITHIN TEN DAYS AFTER ADOPTION. AMENDMENTS ONLY BECOME EFFECTIVE UPON RATIFICATION OF THE KIWANIS INTERNATIONAL BOARD. Form 990, Part VI, Line 11b Review of form 990 by governing body THE ORGANIZATION ENGAGES AN OUTSIDE ACCOUNTING FIRM TO PREPARE ITS FORM 990. ONCE THE FORM 990 IS PREPARED BY THE ACCOUNTING FIRM AND REVIEWED BY MANAGEMENT (EXECUTIVE DIRECTOR, CFO AND CONTROLLER), THE FINAL FORM IS PROVIDED TO THE FINANCE AND INVESTMENT COMMITTEE VIA EMAIL PRIOR TO FILING. Form 990, Part VI, Line 12c Conflict of interest policy EACH BOARD MEMBER IS REQUIRED TO READ THE CONFLICT OF INTEREST POLICY AND DISCLOSE CONFLICTS OF INTEREST ON A FORM SIGNED BY THEM. THESE CONFLICTS ARE THEN CLOSELY MONITORED BY THE BOARD AND THE CHIEF PHILANTHROPY OFFICER. IF CONFLICTS ARISE, THE BOARD MEMBERS MUST DISCLOSE THE CONFLICT, AND ABSTAIN FROM DISCUSSION AND VOTING ON THE ITEMS IN WHICH THEY HAVE CONFLICTS. Form 990, Part VI, Line 15a Process to establish compensation of top management official 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. ALL POSITIONS HAVE A CORRESPONDING SALARY BAND. THE EXECUTIVE DIRECTOR 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 DATA WAS OBTAINED FROM OUTSIDE SOURCES PER THE HUMAN RESOURCES DEPARTMENT IN FEBRUARY 2023. Form 990, Part VI, Line 15b Process to establish compensation of other employees SAME AS FORM 990, PART VI, LINE 15A ABOVE. Form 990, Part VI, Line 19 Required documents available to the public GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST IN PUBLISHED FORM. IN ADDITION, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE. Form 990, Part XI, Line 9 Other changes in net assets or fund balances Currency Exchange & Bad Debt Losses - -2409; Changes in Annuities Payable - 715; FORM 990, PART V, QUESTION 2A NUMBER OF EMPLOYEES REPORTED ON FORM W-3: THE EMPLOYEES OF KIWANIS INTERNATIONAL FOUNDATION ARE PAID THROUGH A COMMON PAYMASTER. KIWANIS INTERNATIONAL 3636 WOODVIEW TRACE INDIANAPOLIS IN 46268 361327510 COMMUNITY SVC IN 501(c)(4) NA false KIWANIS YOUTH PROGRAMS 3636 WOODVIEW TRACE INDIANAPOLIS IN 46268 366072042 YOUTH EDUC IN 501(c)(3) 7 NA false CIRCLE K INTERNATIONAL 3636 WOODVIEW TRACE INDIANAPOLIS IN 46268 010772160 YOUTH EDUC IN 501(c)(4) NA false KRMPFK Inc 10401 N Meridian St Ste 200 Carmel IN 46290 920493914 Insurance VT Kiwanis International C Corporation 0 0 0 false false true true false false false false false false false false false false true true true false false true KIWANIS INTERNATIONAL P 3713288 CASH KIWANIS INTERNATIONAL C 1369 CASH KIWANIS INTERNATIONAL N 960996 CASH KIWANIS INTERNATIONAL S 334527 CASH KIWANIS YOUTH PROGRAMS B 28219 CASH CIRCLE K INTERNATIONAL B 6109 CASH KIWANIS INTERNATIONAL B 62144 CASH