2025-02-06T10:43:01-06:00 2024-06-30 020417217 LEONE MCDONNELL & ROBERTS PA 61 SOUTH MAIN STREET PO BOX 1140 WOLFEBORO NH 03894 990 2023-07-01 203848565 KODAI FRIENDS INTERNATIONAL INC KODA 2066961335 216 VIEWCREST RD BELLINGHAM WA 98229 SHIV NARAYAN TREASURER 2013015625 2025-02-05 1 1 EVAN J STOWELL P00846331 6035691953 2025-02-05 2023 2025-03-06 01:10:19Z SHIV NARAYAN 216 VIEWCREST RD BELLINGHAM WA 98229 3787633 0 X WWW.KFI-US.ORG X 2005 DE KODAI FRIENDS INTERNATIONAL (KFI) SERVES TO ENHANCE THE MISSION OF KODAIKANAL INTERNATIONAL SCHOOL (KIS) AND OTHER EDUCATIONAL ORGANIZATIONS IN TAMIL NADU, INDIA THAT STRENGTHEN THE VALUES OF KIS, THROUGH FINANCIAL AND ADMINISTRATIVE AID, AS WELL AS SUPPORTING KIS ALUMNI AND FRIENDS IN NORTH AMERICA. 7 7 1 9 0 0 174254 227958 0 0 128108 517673 0 0 302362 745631 170478 14216 0 0 33939 23297 0 0 8872 53868 59527 258285 97040 44077 648591 3615499 4118678 129338 36173 3486161 4082505 X KODAI FRIENDS INTERNATIONAL (KFI) SERVES TO ENHANCE THE MISSION OF KODAIKANAL INTERNATIONAL SCHOOL (KIS) AND OTHER EDUCATIONAL ORGANIZATIONS IN TAMIL NADU, INDIA THAT STRENGTHEN THE VALUES OF KIS, THROUGH FINANCIAL AND ADMINISTRATIVE AID, AS WELL AS SUPPORTING KIS ALUMNI AND FRIENDS IN NORTH AMERICA. 0 0 6152 6152 NHS HOUSE REBUILDING PROJECTTHE NHS HOUSE REBUILDING PROJECT SUPPORTS THE EFFORTS INITIATED BY THE KIS NATIONAL HONOR SOCIETY STUDENTS TO PARTICIPATE IN RENOVATING AND REBUILDING LOCAL HOUSING FOR THOSE WITHOUT ADEQUATE HOUSING IN KODAIKANAL COMMUNITY, PROVIDING THEM WITH A SECURE PLACE TO CALL THEIR OWN FOR A LIFETIME. 5674 5674 POST COVID RELIEF HEALTH & WELLNESS IN SCHOOLS PROJECTTHE POST COVID RELIEF PROJECT INTENDS TO ADDRESS THE POTENTIAL CHANGES BROUGHT ABOUT DUE TO COVID AND HELP IN CAPACITY BUILDING OF FOUR SCHOOLS IN THE KODAIKANAL COMMUNITY. THE PROJECT WILL STRIVE TO HELP THE SCHOOLS WITH THE NECESSARY EQUIPMENT AND AT LEAST A COUPLE OF TEACHERS WHO ARE TRAINED TO BE FIRST RESPONDERS IN EMERGENCIES. 2172 2172 EXPERTS IN RESIDENCE MATH VOLUNTEER PROJECTEXPERTS IN RESIDENCE PROGRAM ENABLES VOLUNTEERS TO WORK DIRECTLY WITH KIS STUDENTS AND STAFF, EXPANDING THEIR KNOWLEDGE, ENRICHING THEIR LEARNING, AND CONNECTING ALL TO REAL-WORLD DISCIPLINES AND PRACTICES. THIS PROGRAM WAS TO COVER THE TRAVEL COSTS OF A MATH VOLUNTEER TO TEACH AT KIS FOR ONE SEMESTER. 9093 218 9093 218 23091 1 1 0 0 0 0 0 0 0 1 0 1 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 0 0 0 X LOUISE RIBER 2066961335 216 VIEWCREST RD BELLINGHAM WA 98229 MARGARET GREENE PRESIDENT 2.00 X X 0 0 0 REBECCA CLOTHEY VICE PRESIDENT- RESIGNED 2/15/24 1.00 X X 0 0 0 DARYL MILLER TREASURER - RESIGNED 4/30/24 3.00 X X 0 0 0 KRISTINA AIER DIRECTOR 1.00 X 0 0 0 LYN KRAUSE DIRECTOR 1.00 X 0 0 0 SHRIKANT RAMAMURTHY DIRECTOR 1.00 X 0 0 0 SYLVIA TRAUTMANN ROGERS DIRECTOR 1.00 X 0 0 0 CORLEIGH STIXRUD EX OFFICIO, KIS PRINCIPAL 1.00 X 0 0 0 SIDDHARTH GORE SECRETARY 1.00 X X 0 0 0 SHIV NARAYAN TREASURER 3.00 X X 0 0 0 KALYANI RHODES EX OFFICIO 1.00 X 0 0 0 LOUISE HEINEMAN RIBER EX OFFICIO/ADMINISTRATOR 20.00 X 24190 0 0 24190 0 0 0 0 0 0 0 227958 227958 87395 87395 3472280 3042002 430278 430278 430278 745631 517673 0 0 X 14216 14216 23297 5824 11649 5824 24421 24421 22987 258 22471 258 136 34 68 34 577 144 289 144 OTHER 10392 2599 5197 2596 PRINTING AND POSTAGE 1014 16 982 16 97040 23091 65077 8872 68485 98156 118597 59673 3537 3459 2471086 2856284 856150 1002110 97644 98996 3615499 4118678 3201 2673 126137 33500 129338 36173 X 3221084 3680430 265077 402075 3486161 4082505 3615499 4118678 X 648591 -53520 1273 X X 0 1 X 1 0 X 67002 168580 94493 174254 227958 732287 67002 168580 94493 174254 227958 732287 732287 63606 54579 61251 72719 87817 339972 1072259 0.68290 0.65550 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 81251 992 82243 77883 3368 81251 95587 -17704 77883 67751 27836 95587 80588 -12767 67751 1 0 0 FIXED INCOME SECURITIES 1002110 F 1002110 X 668963 -53520 1273 -52247 721210 24421 24421 745631 72619 0 72619 24421 24421 97040 PART V, LINE 4: THE ENDOWMENT OF THE KODAI FRIENDS INTERNATIONAL, INC CONSISTS OF FIVE FUNDS ESTABLISHED IN AN ACCOUNT WITH THE PRESBYTERIAN CHURCH FOUNDATION (THE "FOUNDATION") BY THE MUYSKENS FAMILY. THE FOUNDATION WILL DISTRIBUTE ANNUALLY, WITHIN THE FIRST QUARTER OF EACH YEAR, A PAYMENT EQUAL TO ALL INCREASES IN THE MARKET VALUE OF THE FUND WHICH EXCEED THE CONSUMER PRICE INDEX PERCENTAGE INCREASE FOR THE PREVIOUS CALENDAR YEAR. HOWEVER, IF IN ANY YEAR THERE IS NO INCREASE IN THE MARKET VALUE TO THIS FUND AS DETAILED ABOVE, NO PAYMENT WILL BE MADE TO THE ORGANIZATION. AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OF DONOR IMPOSED RESTRICTIONS. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER CODE SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, THE ORGANIZATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). ACCOUNTING STANDARD CODIFICATION NO. 740, "ACCOUNTING FOR INCOME TAXES," ESTABLISHED THE MINIMUM THRESHOLD FOR RECOGNIZING, AND A SYSTEM FOR MEASURING, THE BENEFITS OF TAX RETURN POSITIONS IN FINANCIAL STATEMENTS. THE ORGANIZATION HAS ANALYZED ITS TAX POSITION TAKEN ON ITS EXEMPT PURPOSE INFORMATION RETURNS FOR THE PREVIOUS THREE YEARS AND HAS CONCLUDED THAT NO PROVISION FOR INCOME TAXES IS NECESSARY IN THE ORGANIZATION'S FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: ACCRUED INVESTMENT EXPENSE -79. GAIN ON BENEFICIAL INTEREST IN CHARITABLE TRUST 992. GAIN ON DONATED LIFE INSURANCE POLICY 360. 0 ASIA 0 0 GRANTS TO RECIPIENTS GRANTS TO RECIPIENTS 14216 0 0 0 0 0 0 14216 0 14216 SOUTH ASIA NHS HOUSE REBUILDING PROJECT 6152 WIRE 0 SOUTH ASIA COVID RELIEF HEATH & WELLNESS PROJECT 5674 WIRE 0 0 0 0 0 0 0 PART I, LINE 2: THE MAKING OF GRANTS IS IN THE EXCLUSIVE CONTROL AND DISCRETION OF THE BOARD OF DIRECTORS AND MAY NOT BE DELEGATED OR OTHERWISE SUBJECTED TO FORMAL INFLUENCES OF ANY OTHER BODY OR ENTITY. THE BOARD OF DIRECTORS SHALL REVIEW ALL REQUESTS FOR FUNDS AND SHALL REQUIRE THAT SUCH REQUESTS SPECIFY THE USES TO WHICH THE FUNDS WILL BE PUT. IF THE BOARD OF DIRECTORS APPROVES THE REQUEST, THEY SHALL AUTHORIZE PAYMENT OF SUCH FUNDS TO THE APPROVED GRANTEES. THE BOARD OF DIRECTORS MAY REQUIRE THAT THE GRANTEES FURNISH A PERIODIC ACCOUNTING TO SHOW THAT THE FUNDS WERE EXPENDED FOR THE PURPOSES APPROVED BY THE DIRECTORS. THE PRESIDENT OF THE BOARD, OR HIS DESIGNEE, MAKES ONE OR TWO ONSITE ANNUAL VISITS TO KODAI INTERNATIONAL SCHOOL AND REVIEWS PROJECTS THAT HAVE BEEN FUNDED BY KODAI FRIENDS INTERNATIONAL. FORM 990 PAGE 1 PART 1 LINE 1 TO RECEIVE DONATIONS FROM ALUMNI AND FRIENDS OF KODAIKANAL INTERNATIONAL SCHOOL ("KIS") IN INDIA AND TO MANAGE INVESTMENTS AND MAKE GRANTS TO FUND SCHOLARSHIPS AND A VARIETY OF PROJECTS AT KIS AND IN THE COMMUNITY. FORM 990, PART VI, SECTION B, LINE 11B DRAFT COPY WAS CIRCULATED ELECTRONICALLY AND APPROVED PRIOR TO SUBMISSION OF TAX RETURN. FORM 990, PART VI, SECTION B, LINE 12C MONITORED AND DISCUSSED IN BOARD MEETINGS. FORM 990, PART VI, SECTION B, LINE 15 COMPARABLE DATA FOR DEMOGRAPHIC. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST FORM 990, PART IX, LINE 11G PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 258. MANAGEMENT AND GENERAL EXPENSES 22,471. FUNDRAISING EXPENSES 258. TOTAL EXPENSES 22,987. FORM 990, PART XI, LINE 9: BENEFICIAL INTEREST IN CHARITABLE TRUST 992. ACCRUED INVESTMENT EXPENSE -79. CHANGE IN VALUE OF DONATED LIFE INSURANCE 360. FORM 990 PAGE 12 LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.