2025-05-12T13:32:43+00:00 2024-09-30 440160260 Forvis Mazars LLP 820 Massachusetts Ave Suite 1370 Indianapolis IN 46204 990 2023-10-01 366072039 KIWANIS INTERNATIONAL FOUNDATION KIWA 3178758755 3636 WOODVIEW TRACE INDIANAPOLIS IN 46268 Robert W Broderick CFO 3173834000 2025-05-12 true true Nicole Fishback P01279475 3173834000 2025-05-12 2023 2025-03-06 01:10:19Z KIWANIS CHILDREN'S FUND PAUL PALAZZOLO 3636 WOODVIEW TRACE INDIANAPOLIS IN 46268 14421826 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. 12 12 10 161716 0 0 2392156 2608570 13650 13610 671535 1173248 0 3077341 3795428 1134856 1269978 0 1188448 937386 0 1383673 1458218 1283120 3781522 3490484 -704181 304944 17031380 19967672 426316 395167 16605064 19572505 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 1509580 1269978 13610 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. 1509580 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 10 true false false false false false false false false false true false false false false false false X 12 12 false false true false true true true true true false false true true true true true true true true false CA CO CT FL GA AL HI IL IN KS KY ME AK MD MA MI MN MS MO NV NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA AR WA WV WI X X X ROBERT W BRODERICK CFO 3178758755 3636 WOODVIEW TRACE INDIANAPOLIS IN 46268 AMY ZIMMERMAN PRESIDENT 7.0 0.0 X X 0 0 0 FILIP DELANOTE IMMEDIATE PAST PRESIDENT 7.0 0.0 X X 0 0 0 LENORA HANNA VICE PRESIDENT 7.0 0.0 X X 0 0 0 ROBERT MAXWELL PRESIDENT - ELECT 7.0 0.0 X X 0 0 0 BABU KRISHNA KARKI TRUSTEE 7.0 0.0 X 0 0 0 BERT WEST III TRUSTEE 7.0 0.0 X 0 0 0 BRENDA LEIGH JOHNSON TRUSTEE 7.0 0.0 X 0 0 0 FRANCESCO VALENTI TRUSTEE 7.0 0.0 X 0 0 0 KOJI YOSHIDA TRUSTEE 7.0 0.0 X 0 0 0 MICHAEL MULHAUL TRUSTEE 7.0 0.0 X 0 0 0 RICHARD POULTON TRUSTEE 7.0 0.0 X 0 0 0 ROBERT GARRETSON TRUSTEE 7.0 0.0 X 0 0 0 PAUL PALAZZOLO EXECUTIVE DIRECTOR (Effective 02/01/24) 7.0 33.0 X 9568 45105 18209 STAN D SODERSTROM EXECUTIVE DIRECTOR (END 01/31/24) 7.0 33.0 X 50097 236172 29473 ELIZABETH WARREN DIRECTOR OF PROGRAMS AND PARTNERSHIPS 20.0 20.0 X 60006 60006 22324 MICHAEL MALIK DIRECTOR OF DEVELOPMENT 40.0 0.0 X 112301 0 22014 PAMELA NORMAN CHIEF PHILANTHROPY OFFICER (END 02/10/23) 20.0 20.0 X 87338 87338 23680 319310 428621 115700 1 true true false 0 2608570 54166 2608570 REGISTRATION/MEETING FEES 561000 13610 13610 0 0 0 0 13610 352459 352459 0 0 11447187 10626398 820789 0 820789 820789 0 0 0 0 0 3795428 13610 0 1173248 1045236 1045236 224742 224742 61329 8232 16635 36462 634236 85131 172031 377074 26512 3686 7373 15453 166813 22446 45632 98735 48496 6178 13013 29305 802992 99996 201000 501996 4970 4970 46672 46672 37295 0 9120 28175 77452 369 970 76113 59103 485 14146 44472 76446 10300 2528 63618 124951 2779 46101 76071 38357 10783 27574 DONOR RECOGNITION 8625 8625 MISCELLANEOUS 6257 6257 0 0 0 0 3490484 1509580 597231 1383673 326653 197020 245036 1436814 5594 36839 0 0 0 0 170 64509 0 0 0 0 15877268 17951920 446423 139802 0 130236 140768 17031380 19967672 364810 337020 0 0 61506 58147 426316 395167 3318219 3972230 13286845 15600275 16605064 19572505 17031380 19967672 X 304944 2668851 -6354 X false true X true false X 1987111 3004179 2935733 2392156 2608570 12927749 0 0 1987111 3004179 2935733 2392156 2608570 12927749 0 12927749 345045 346731 441597 344976 352459 1830808 0 440 23 0 0 0 463 14759020 38985 0.8759 0.8729 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 440.0, COLUMN B - 23.0, COLUMN C - , COLUMN D - , COLUMN E - , COLUMN F - 463.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 36907 true true 10867636 24735 2735384 438110 110178 46672 13032795 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 0.0 0.535 0.465 false false Annuities Payable 58147 58147 6412259 2668851 0 2668851 3743408 46672 5348 52020 3795428 3444818 1006 1006 3443812 46672 0 46672 3490484 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 4(b) Other revenues in form 990 not in audited financial statements Change In Annuities Payable - 5348 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Currency Exchange - 1006 true East Asia and the Pacific 0 0 Program Services GRANTMAKING 30787 North America (Canada & Mexico only) 0 0 Program Services GRANTMAKING 5339 Central America and the Caribbean 0 0 Program Services GRANTMAKING 28435 Europe (Including Iceland and Greenland) 0 0 Program Services GRANTMAKING 18181 South America 0 0 Program Services GRANTMAKING 142000 0 0 0 0 0 0 224742 0 224742 Central America and the Caribbean Youth Education 9800 Wire Transfer Central America and the Caribbean Health & Nutrition 7000 Wire Transfer East Asia and the Pacific Youth Education 10000 Wire Transfer East Asia and the Pacific Youth Education 7000 Wire Transfer East Asia and the Pacific Health & Nutrition 5933 Wire Transfer Europe (Including Iceland and Greenland) Youth Education 5940 Wire Transfer South America Youth Education 50000 Wire Transfer South America Youth Education 90000 Wire Transfer 0 8 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 Schedule F, Part II, Line 1 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; SOUTH AMERICA-Accrual true Cal-Nev-Ha District Kiwanis PO Box 1327 Rancho Cucamonga CA 91729 940359545 501(C)4 20000 Cash District Projects Capital District Kiwanis 4410 Brookfield Dr 220469 Chantilly VA 20153 540160298 501(C)4 11174 Cash District Projects & Education-Scholarships Charitable Foundation of Kiwanis Club of Hilliard PO Box 585 Hilliard OH 43026 341960625 501(C)3 15000 Cash Nutrition Gig Harbor Kiwanis Foundation PO Box 1491 Gig Harbor WA 98335 364524136 501(C)3 24000 Cash Education Indiana District Kiwanis 3636 Woodview Trace Indianapolis IN 46268 350943609 501(C)4 5052 Cash District Projects Kiwanis Club of East Lansing 4100 Dobie Rd Okemos MI 48864 386118014 501(C)4 10000 Cash Education Kiwanis Club of Lapeer Foundation PO Box 501 Lapeer MI 48446 845174164 501(C)3 25000 Cash District Projects Kiwanis Club of Meridian Hills Foundation Inc 10794 Northhampton Dr Fishers IN 46038 351789684 501(C)3 5648 Cash Mengering Fund Kiwanis Club of Phoenix Charitable Foundation 5820 N Central Ave Phoenix AZ 85012 860715098 501(C)3 10000 Cash District Projects Kiwanis Club of Portsmouth PO Box 782 Portsmouth OH 45662 316050558 501(C)4 12000 Cash District Projects Richmond Kiwanis Foundation PO Box 17825 Richmond VA 23226 546043818 501(C)3 6200 Cash Education Kiwanis Club of Sierra Vista-San Pedro PO Box 1447 Sierra Vista AZ 85636 866040980 501(C)4 15000 Cash District Projects New Jersey District Kiwanis Foundation 120 Morris Ave Summit NJ 07901 020572183 501(C)3 10000 Cash Education-Scholarships New York District-Kiwanis PO Box 428 Glen Cove NY 11542 146038700 501(C)4 5728 Cash Education UNICEF USA 125 Maiden Ln 10th Floor New York NY 10038 131760110 501(C)3 518856 Cash Healthcare & Education Kiwanis International 3636 Woodview Trace Indianapolis IN 46268 361327510 501(C)4 50000 Cash Leadership Education Kiwanis Youth Programs 3636 Woodview Trace Indianapolis IN 46268 366072042 501(C)3 17000 Cash Leadership Education 9 8 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. true false false false false false false false false PAMELA NORMAN CHIEF PHILANTHROPY OFFICER (END 02/10/23) 24944 24944 0 0 62394 62394 3454 3454 8386 8386 99178 99178 0 0 STAN D SODERSTROM EXECUTIVE DIRECTOR (END 01/31/24) 50097 236172 0 0 0 0 2004 9447 3154 14868 55255 260487 0 0 Schedule J, Part I, Line 4a Severance or change-of-control payment THE FOLLOWING INDIVIDUAL RECEIVED SEVERANCE PAYMENTS: PAMELA NORMAN: $122,787 Schedule J, Part I, Line 3 ESTABLISHMENT OF COMPENSATION: COMPENSATION IS REVIEWED AND ESTABLISHED BY KIWANIS INTERNATIONAL, A RELATED ORGANIZATION. X 4 4245 Selling cost X 7 49921 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 4 Significant changes to organizational documents In October 2023, the Bylaws were amended for the following changes: - restructuring of the board to reduce the total number of board members and reduce the trustee term - changed the Treasurer title to Vice President and adjusted their duties - the selection pool for the appointment of the Vice President was broadened - the duties of the Performance Assessment Committee and the Bylaws & Policies Committee were merged into the Executive Committee - the requirement for the Joint Committee to meet at least twice per year was removed 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 AND BOARD 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 May 2024. 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 - -1006; Changes in Annuities Payable - -5348; 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 3444818 CASH KIWANIS INTERNATIONAL N 802992 CASH KIWANIS INTERNATIONAL S 183027 CASH KIWANIS YOUTH PROGRAMS B 17000 CASH CIRCLE K INTERNATIONAL B 4389 CASH KIWANIS INTERNATIONAL B 50000 CASH