2025-08-07T10:02:08+00:00 2024-09-30 440160260 Forvis Mazars LLP 820 Massachusetts Ave Suite 1370 Indianapolis IN 46204 990 2023-10-01 361327510 Kiwanis International Inc KIWA 3178758755 3636 Woodview Trace Indianapolis IN 46268 Nicole Fishback CPA 3173834000 2025-08-07 true true Nicole Fishback P01279475 3173834000 2025-08-15 2023 2025-03-06 01:10:19Z Paul Palazzolo 3636 Woodview Trace Indianapolis IN 46268 30879711 false 0026 X WWW.KIWANIS.ORG X 1915 IN KIDS NEED KIWANIS; KIWANIS IS A GLOBAL ORGANIZATION DEDICATED TO IMPROVING THE WORLD ONE CHILD AND ONE COMMUNITY AT A TIME. 19 17 116 161716 158752 0 8479964 8462905 6015714 5940510 -1027215 749061 960286 1585413 14428749 16737889 279643 260716 0 9443920 9178420 0 0 8425853 8771878 18149416 18211014 -3720667 -1473125 26025317 28182770 4418877 5592442 21606440 22590328 X KIWANIS IS A GLOBAL ORGANIZATION OF VOLUNTEERS DEDICATED TO IMPROVING THE WORLD ONE CHILD AND ONE COMMUNITY AT A TIME. THE ORGANIZATION COORDINATES EVENTS AND PROVIDES SERVICES TO CLUBS AROUND THE WORLD, WHICH IN TURN SPONSOR AND ADDRESS CHILD-FOCUSED CAUSES. KIWANIS INTERNATIONAL ALSO PROVIDES EDUCATION SERVICES TO OUR MEMBERS BY PROVIDING SEVERAL MAGAZINES REGARDING CURRENT EVENTS AND EDUCATIONAL ACTIVITIES AND MATERIALS TO ENCOURAGE SERVICE TO THE LOCAL COMMUNITIES AND TO THE WORLD. THE ORGANIZATION SERVES MORE THAN 335,000 ADULT AND YOUTH MEMBERS IN ITS FAMILY OF ORGANIZATIONS AROUND THE WORLD. KIWANIS HAS A BRAND CAMPAIGN ENTITLED KIDS NEED KIWANIS. false false 3729655 69088 28475 LEADERSHIP EDUCATION/DEVELOPMENT AND COMMUNICATION - KIDS NEED KIWANIS; FOR MORE THAN 100 YEARS KIWANIS HAS BEEN BUILDING AND DEVELOPING LEADERS AT ALL LEVELS AND ALL AROUND THE WORLD. KIWANIS OFFERS A UNIQUE BRAND OF LEADERSHIP THROUGH SERVICE TO OTHERS. A MAJOR FOCUS FOR KIWANIS IS THE DEVELOPMENT OF LEADERSHIP EDUCATIONAL MATERIALS FOR THEIR CLUB, DIVISION, DISTRICT, AND INTERNATIONAL OFFICERS. IT IS IMPORTANT TO EDUCATE CLUB OFFICERS ON HOW TO LEAD AND OPERATE A CLUB, TO EDUCATE LIEUTENANT GOVERNORS ON HOW TO LEAD A DIVISION, TO EDUCATE DISTRICT OFFICERS ON HOW TO LEAD AND OPERATE A DISTRICT, AND TO EDUCATE THE BOARD OF TRUSTEES ON HOW TO LEAD THE INTERNATIONAL ORGANIZATION. WITH EFFECTIVE LEADERSHIP AT ALL LEVELS, THE MISSION AND FUNCTION OF KIWANIS CLUBS AND KIWANIS INTERNATIONAL, SERVING THE CHILDREN OF THE WORLD AND IN OUR COMMUNITIES, CAN BE CARRIED OUT EFFECTIVELY. 1620730 937851 KIWANIS MEETINGS AND INTERNATIONAL CONVENTION - THE ANNUAL KIWANIS INTERNATIONAL CONVENTION IS HELD IN VARIOUS COUNTRIES AND LOCATIONS FROM YEAR-TO-YEAR, IN WHICH IT BRINGS TOGETHER UP TO 5,000 KIWANIS MEMBERS AND GUESTS FROM AROUND THE WORLD. IT IS THE SINGLE LARGEST GLOBAL GATHERING OF KIWANIS MEMBERS, REPRESENTING MORE THAN 70 COUNTRIES. WORKSHOPS, EDUCATIONAL SESSIONS, DYNAMIC EDUCATIONAL SPEAKERS, MOTIVATIONAL EVENTS AND CONDUCTING THE BUSINESS OF THE ORGANIZATION ARE THE MAIN FOCUS OF THE EVENT. 318737 191628 111659 SERVICE LEADERSHIP PROGRAMS - FOR MORE THAN 90 YEARS KIWANIS HAS BEEN BUILDING AND DEVELOPING LEADERS AT ALL LEVELS, OFFERING A UNIQUE BRAND OF LEADERSHIP THROUGH SERVICE TO OTHERS. KIWANIS SPONSORS VARIOUS PROGRAMS FOR YOUTH, YOUNG ADULTS, AND ADULTS WITH LIVING DISABILITIES, THAT CAN CHANGE LIVES. THROUGH KIWANIS SERVICE LEADERSHIP PROGRAMS, YOUTH AND ADULT MEMBERS CAN EARN SCHOLARSHIPS, LEARN WITH FRIENDS AND HELP THEIR COMMUNITIES AND THE WORLD. PROGRAMS SUCH AS K-KIDS, TERRIFIC KIDS, BRINGING UP GRADES, BUILDERS CLUB, KIWANIS YOUTH PROGRAMS, INC., KEY CLUB, KEY LEADER, CIRCLE K, AND AKTION CLUB ARE PROGRAMS SPONSORED BY KIWANIS AND IT IS THROUGH THESE PROGRAMS THAT THE YOUTH PARTICIPANTS ARE EMPOWERED TO MAKE SUCH AN IMPACT. BY INVESTING TIME IN THESE PROGRAMS, KIWANIS MEMBERS AND OTHERS SOW THE SEEDS OF SERVICE. A LARGE PART OF WHAT KIWANIS DOES IS TO SPONSOR THESE YOUTH AND YOUNG ADULT ORGANIZATIONS TO PERFORM COMMUNITY SERVICE ACTIVITIES JUST LIKE KIWANIS CLUBS DO. KIWANIS IS STILL VERY INSTRUMENTAL IN SPONSORING ALL OF OUR YOUTH PROGRAMS; HOWEVER, THE DAY-TO-DAY OPERATIONS OF THE PROGRAMS FOR BUILDERS CLUBS, K-KIDS, AND KEY LEADER ARE MANAGED UNDER KIWANIS YOUTH PROGRAMS, INC. 6512293 5748678 MEMBERS IN THE US AND CANADA PAY AN $8 SUBSCRIPTION FEE TO THE KIWANIS PUBLICATIONS FUND. THIS FUND IS USED TO CREATE AND DISTRIBUTE CONTENT INTENDED TO EDUCATE MEMBERS ON THE VALUE OF COMMUNITY SERVICE, PROVIDE BEST PRACTICES AND SHARE STORIES OF KIWANIS' GLOBAL IMPACT. THE OFFICIAL PUBLICATIONS CONSIST OF ALL KIWANIS OWNED PRINT AND ELECTRONIC DISTRIBUTION METHODS (WEBSITE, SOCIAL MEDIA, EMAIL LISTS, ETC). AND CONTAIN CONTENT FOCUSED ON COMMUNITY SERVICE, INTERNATIONAL GOODWILL, FUNDRAISING, LEADERSHIP DEVELOPMENT, YOUTH PROTECTION, YOUTH LEADERSHIP, AND A VARIETY OF OTHER TOPICS THAT ENCOURAGE MEMBERS AND POTENTIAL MEMBERS ON THE BENEFITS OF PERFORMING COMMUNITY SERVICE FOR THEIR LOCAL COMMUNITIES AND THE WORLD. LIABILITY AND DIRECTORS AND OFFICERS INSURANCE - A SERVICE THAT KIWANIS PROVIDES TO MEMBERS AND CLUBS IS THE GENERAL LIABILITY INSURANCE PROGRAM AND THE DIRECTORS AND OFFICERS INSURANCE PROGRAM. THIS INSURANCE PROTECTS MEMBERS AND CLUBS FROM LIABILITY THAT MAY ARISE FROM THE MANY ACTIVITIES AND PROJECTS THAT KIWANIS CLUBS PERFORMS DURING A YEAR, INCLUDING ACTS INVOLVING THE CLUB BOARD OF DIRECTORS. THE PRIMARY PURPOSE OF A KIWANIS CLUB IS FOR ITS MEMBERS TO PERFORM COMMUNITY SERVICE AND TO OPERATE AS A LOCAL SERVICE CLUB FOR THEIR COMMUNITY. HAVING THIS INSURANCE PROTECTION ALLOWS CLUBS TO ENGAGE IN PROJECTS THAT HELP THEIR COMMUNITIES. KIWANIS MERCHANDISE (RETAIL OPERATIONS) - KIWANIS INTERNATIONAL PROVIDES MEMBERS AND CLUBS WITH MATERIALS AND MERCHANDISE THAT ARE FREE OR AVAILABLE FOR PURCHASE. THIS MATERIAL/MERCHANDISE IS DESIGNED TO ASSIST MEMBERS TO CARRY ON THE ACTIVITIES OF THE CLUB AND TO PROMOTE THE ORGANIZATION DURING SUCH CLUB ACTIVITIES AND PROJECTS. IT IS VERY IMPORTANT FOR A CLUB TO HAVE THE NEEDED MATERIALS AND MERCHANDISE TO OPERATE EFFECTIVELY FOR THE GOOD OF THE COMMUNITY AND TO PROMOTE THE GOOD WORKS OF THE LOCAL CLUB. 6512293 5748678 12181415 false false false true false false false false false true false false false true false false true false true true true false false false false false true false true false false false false false false false false false false false false false true true true false true X 79 0 true 116 true true true true IN RP BE CA false false false false false false X 19 17 false false false false true true true true true false true true false true true true true true true true false IN X X ROBERT BRODERICK 3178758755 3636 WOODVIEW TRACE INDIANAPOLIS IN 46268 BERT WEST III IMMEDIATE PAST PRESIDENT 7.0 1.0 X X 27202 0 0 KATRINA BARANKO PRESIDENT 7.0 1.0 X X 16078 0 0 KUAN YONG LEE PRESIDENT-ELECT 7.0 1.0 X X 0 0 0 MICHAEL MULHAUL VICE PRESIDENT 7.0 1.0 X X 0 0 0 CATHY TUTTY TRUSTEE 7.0 1.0 X 0 0 0 CHANG-CHING HSU TRUSTEE 7.0 1.0 X 0 0 0 DAN LEIKVOLD TRUSTEE 7.0 1.0 X 4162 0 0 DENNIS BAUGH TRUSTEE 7.0 1.0 X 804 0 0 ELIANE OTT SCHEFFER TRUSTEE 7.0 1.0 X 0 0 0 GARY GRAHAM TRUSTEE 7.0 1.0 X 0 0 0 GARY JANDER TRUSTEE 7.0 1.0 X 1538 0 0 Hope Markes TRUSTEE 7.0 1.0 X 0 0 0 JACKIE SUE MCFARLIN TRUSTEE 7.0 1.0 X 0 0 0 LINDA LAWTHER TRUSTEE 7.0 1.0 X 2373 0 0 MATTHEW CANTRALL TRUSTEE 7.0 1.0 X 0 0 0 MOHAN LAMSAL TRUSTEE 7.0 1.0 X 0 0 0 STEVEN INGRAM TRUSTEE 7.0 1.0 X 0 0 0 TRINIDAD GONZALES TRUSTEE 7.0 1.0 X 0 0 0 VINCENT G SALEMBIER TRUSTEE 7.0 1.0 X 0 0 0 BENJAMIN F HENDRICKS III CHIEF COMMUNICATIONS OFFICER 40.0 0.0 X 188008 0 25042 JEFFREY E OATESS CHIEF OPERATING OFFICER 40.0 0.0 X 221729 0 25391 Paul Palazzolo EFFECTIVE 020124 EXECUTIVE DIRECTOR 33.0 7.0 X 45105 9568 18209 ROBERT W BRODERICK CHIEF FINANCIAL OFFICER 40.0 0.0 X 225374 0 26537 STAN SODERSTROM END 01312024 EXECUTIVE DIRECTOR 33.0 7.0 X 236172 50097 29473 ANGELA CONNER CONTROLLER 40.0 0.0 X 166044 0 24164 ANGELA EVANS SR DR. OF STRATEGIC INITIATIVE 40.0 0.0 X 124102 0 20986 DAVID KRESS GENERAL LEGAL COUNSEL 40.0 0.0 X 192081 0 25205 MICHAEL W DOWNS DIRECTOR MEETINGS & CONVENTION 40.0 0.0 X 127447 0 22120 MICHELLE STUDY-CAMPBELL KYP EXECUTIVE DIRECTOR 16.0 24.0 X 53252 79879 22847 PAMELA NORMAN END 02102023 CHIEF PHILANTHROPY OFFICER 20.0 20.0 X 87338 87338 23680 1718809 226882 263654 21 false true false Markey's Audio Visual Inc 2365 Enterprise Park Place Indianapolis IN 462184290 Renting, AV, Staging 403500 Service America CorpDBA Sodexo Live 700 17th St Denver CO 80202 Catering 388678 The Order Fulfillment Group Inc 7313 Mayflower Park Dr Zionsville IN 46077 Retail 353557 Fineline Printing Group 8081 Zionsville Rd Indianapolis IN 46268 Printing 215748 Hilton Atlanta 8081 Zionsville Rd Atlanta GA 30303 Catering, AV, Lodging 210222 6 8462905 8462905 LIABILITY INSURANCE FEES 524298 2501906 2501906 MANAGEMENT FEES 541610 1655984 1655984 Publication Fees 511120 879004 879004 CONVENTION FEES 561000 753292 753292 AMPLIFY 561000 28475 28475 121849 121849 0 0 5940510 367020 -2308 369328 13200 13200 0 13200 13200 13871347 13489306 382041 0 382041 382041 1423625 652516 771109 771109 PROCEEDS FROM SETTLEMENT 900099 525000 525000 SPONSORSHIP INCOME 541800 275642 114582 161060 ADVERTISING 541800 462 462 0 0 0 0 801104 16737889 6826663 158752 1289569 205260 205260 55456 55456 1114938 1114938 5680291 3659622 2020669 253882 137162 116720 1644768 856095 788673 484541 264645 219896 32478 29549 2929 129010 12666 116344 31284 31284 829035 560900 268135 0 88839 77585 11254 242579 108836 133743 893693 772398 121295 200110 3567 196543 720241 301974 418267 1059429 978857 80572 260389 260389 3169503 3115369 54134 OTHER EXPENSES 814668 805829 8839 MEMBERSHIP MATERIALS & LIT 231972 224903 7069 GROWTH AWARDS & RECOGNITION 64370 6464 57906 Foreign Exchange Rate 4278 4278 0 0 0 0 18211014 12181415 6029599 0 2914681 2981122 863082 684932 0 0 0 0 616412 668552 563929 718710 11903839 9253062 2736759 2650777 17830454 19978677 0 500000 500000 0 0 26025317 28182770 2167882 3401767 0 0 2250995 2190675 4418877 5592442 X 21606440 22590328 21606440 22590328 26025317 28182770 -1473125 2457013 0 X false true X true false true true false 711623 711623 4406704 3755685 651019 1957514 1101120 856394 4827998 4396257 431741 2650777 Funds Held for Kiwanis Youth Programs, Inc. 2190675 2190675 19816134 2457013 652516 3109529 16706605 31284 0 31284 16737889 18832246 652516 652516 18179730 31284 0 31284 18211014 Schedule D, Part X, Line 2 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 XI, Line 2(d) Other revenues in audited financial statements not in form 990 COST OF GOODS SOLD - 652516 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 COST OF GOODS SOLD - 652516 true Europe (Including Iceland and Greenland) 1 5 Program Services MAINTAINING OFFICES 736089 Sub-Saharan Africa Program Services GROWTH-ADMIN 4573 South America Program Services GROWTH-ADMIN 10312 East Asia and the Pacific Program Services GROWTH-ADMIN 72166 Central America and the Caribbean Investments 1086609 South Asia Program Services GROWTH-ADMIN 10000 1 5 0 0 1 5 1919749 0 1919749 East Asia and the Pacific GROWTH 24000 WIRE TRANSFER South Asia GROWTH 13255 WIRE TRANSFER South Asia GROWTH 18201 WIRE TRANSFER 3 true false true false false false Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds KIWANIS INTERNATIONAL MAY ON OCCASION PROVIDE GRANTS TO KIWANIS CLUBS AND DISTRICTS FOR SPECIAL CHARITABLE PROJECTS. THE KIWANIS INTERNATIONAL FOUNDATION, A RELATED ORGANIZATION TO KIWANIS, USUALLY PROVIDES THE GRANT MONEY TO CLUBS AND DISTRICTS. KIWANIS DOES PROVIDE FUNDING TO THE KIWANIS CLUBS AND DISTRICTS IN ASIA, EUROPE AND SOUTH AMERICA. SUCH SUPPORT IS NOT FOR CHARITABLE ACTIVITIES BUT IS FOR GROWTH AND EDUCATION SUPPORT FOR THE ORGANIZATION. IN ADDITION, A SMALL PORTION OF THE FUNDS EARNED BY KIWANIS INTERNATIONAL VIA CORPORATE RELATIONS CONTRACTS IS GRANTED TO KIWANIS CHILDREN'S FUND. 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; SOUTH AMERICA-Accrual; SOUTH ASIA-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; SOUTH ASIA-Accrual true CIRCLE K INTERNATIONAL 3636 WOODVIEW TRACE INDIANAPOLIS IN 46268 010772160 501(C)(4) 191628 GENERAL SUPPORT 0 1 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds KIWANIS INTERNATIONAL, KIWANIS YOUTH PROGRAMS, INC., AND CIRCLE K INTERNATIONAL ARE RELATED ORGANIZATIONS. THE ACTIVITIES, FINANCIAL RECORDS, AND MINUTES OF EACH ORGANIZATION'S BOARD MEETINGS ARE COMMUNICATED AND MADE AVAILABLE TO THE MANAGEMENT AND BOARD OF BOTH ORGANIZATIONS. AS A RESULT, KIWANIS INTERNATIONAL IS AWARE OF THE USE OF THE FUNDS THAT ARE GRANTED TO KIWANIS YOUTH PROGRAMS, INC., CIRCLE K INTERNATIONAL, AND KIWANIS CHILDREN'S FUND. KIWANIS INTERNATIONAL MAY ON OCCASION PROVIDE GRANTS TO KIWANIS CLUBS AND DISTRICT FOR SPECIAL CHARITABLE PROJECTS. THIS PAST YEAR, NO CHARITABLE GRANTS WERE GIVEN TO KIWANIS CLUBS OR DISTRICTS. THE KIWANIS CHILDREN'S FUND, A RELATED ORGANIZATION TO KIWANIS, USUALLY PROVIDES THE GRANT MONEY TO CLUBS AND DISTRICTS. KIWANIS DOES PROVIDE FUNDING TO THE KIWANIS CLUBS AND DISTRICTS IN ASIA, EUROPE AND SOUTH AMERICA. SUCH SUPPORT IS NOT FOR CHARITABLE ACTIVITIES BUT IS FOR GROWTH AND EDUCATION SUPPORT FOR THE ORGANIZATION. X X X X true true X X X X false false false false false false false false false PAMELA NORMAN END 02102023 CHIEF PHILANTHROPY OFFICER 24944 24944 0 0 62394 62394 3454 3454 8386 8386 99178 99178 0 0 BENJAMIN F HENDRICKS III CHIEF COMMUNICATIONS OFFICER 186008 0 0 0 2000 0 7520 0 17522 0 213050 0 0 0 JEFFREY E OATESS CHIEF OPERATING OFFICER 221729 0 0 0 0 0 8869 0 16522 0 247120 0 0 0 ROBERT W BRODERICK CHIEF FINANCIAL OFFICER 223374 0 0 0 2000 0 9015 0 17522 0 251911 0 0 0 STAN SODERSTROM END 01312024 EXECUTIVE DIRECTOR 236172 50097 0 0 0 0 9447 2004 14868 3154 260487 55255 0 0 DAVID KRESS GENERAL LEGAL COUNSEL 187851 0 2230 0 2000 0 7683 0 17522 0 217286 0 0 0 MICHELLE STUDY-CAMPBELL KYP EXECUTIVE DIRECTOR 52452 78679 0 0 800 1200 2130 3195 7009 10513 62391 93587 0 0 ANGELA CONNER CONTROLLER 166044 0 0 0 0 0 6642 0 17522 0 190208 0 0 0 Schedule J, Part I, Line 1a First-class or charter travel THE KIWANIS BOARD OF TRUSTEES MEMBERS (INCLUDING THE EXECUTIVE DIRECTOR) ARE REIMBURSED FOR TRAVEL EXPENSES ON TRIPS PERFORMED TO COMPLETE THE DUTIES OF THE OFFICE. THESE AMOUNTS ARE NOT CONSIDERED TAXABLE INCOME AND ARE NOT REPORTED TO THE IRS. THE PRESIDENT OF KIWANIS INTERNATIONAL AND COMPANION MAY FLY BUSINESS CLASS ON OCCASION ON FLIGHTS LONGER THAN 7 HOURS. SUCH TRAVEL IS NOT CONSIDERED TAXABLE INCOME, HOWEVER, IF THE BUSINESS CLASS AIRFARE IS PAID FOR A SPOUSE, IT IS REPORTED AS TAXABLE INCOME. Schedule J, Part I, Line 1a Travel for companions AIR TRAVEL FOR SPOUSES IS PAID FOR BY KIWANIS FOR SPOUSES TO ATTEND THE INTERNATIONAL CONVENTION AND VARIOUS ASSIGNED DISTRICT EVENTS. SUCH PAYMENTS ARE CONSIDERED TAXABLE INCOME TO THE TRUSTEE AND IS REPORTED ON FORM 1099-MISC TO THE IRS. Schedule J, Part I, Line 1a Tax indemnification and gross-up payments TRUSTEES/OFFICERS RECEIVE (IF REQUESTED) A STIPEND TO COMPENSATE THEM FOR THEIR INCOME TAXES THAT COULD BE INCURRED ON THE AMOUNTS RECEIVED FOR TRAVEL FOR COMPANIONS AND THE DISCRETIONARY SPENDING ACCOUNT. SUCH AMOUNTS ARE CONSIDERED TAXABLE INCOME AND ARE REPORTED ON FORM 1099-MISC TO THE IRS. Schedule J, Part I, Line 1a Discretionary spending account BOARD OFFICERS AND TRUSTEES RECEIVE A DISCRETIONARY SPENDING ACCOUNT OF BETWEEN $350 AND $15,000 DURING THE YEAR DEPENDING UPON THEIR OFFICE. ALL PAYMENTS NOT SUBSTANTIATED OR DIRECTLY RELATED TO THE PERFORMANCE OF THEIR DUTIES ARE TAXABLE AND REPORTED ON FORM 1099-MISC TO THE IRS. Form 990, Part III, Line 4d Description of other program services (Expenses $ 6,512,293 including grants of $)(Revenue $ 5,748,678) MEMBERS IN THE US AND CANADA PAY AN $8 SUBSCRIPTION FEE TO THE KIWANIS PUBLICATIONS FUND. THIS FUND IS USED TO CREATE AND DISTRIBUTE CONTENT INTENDED TO EDUCATE MEMBERS ON THE VALUE OF COMMUNITY SERVICE, PROVIDE BEST PRACTICES AND SHARE STORIES OF KIWANIS' GLOBAL IMPACT. THE OFFICIAL PUBLICATIONS CONSIST OF ALL KIWANIS OWNED PRINT AND ELECTRONIC DISTRIBUTION METHODS (WEBSITE, SOCIAL MEDIA, EMAIL LISTS, ETC). AND CONTAIN CONTENT FOCUSED ON COMMUNITY SERVICE, INTERNATIONAL GOODWILL, FUNDRAISING, LEADERSHIP DEVELOPMENT, YOUTH PROTECTION, YOUTH LEADERSHIP, AND A VARIETY OF OTHER TOPICS THAT ENCOURAGE MEMBERS AND POTENTIAL MEMBERS ON THE BENEFITS OF PERFORMING COMMUNITY SERVICE FOR THEIR LOCAL COMMUNITIES AND THE WORLD. LIABILITY AND DIRECTORS AND OFFICERS INSURANCE - A SERVICE THAT KIWANIS PROVIDES TO MEMBERS AND CLUBS IS THE GENERAL LIABILITY INSURANCE PROGRAM AND THE DIRECTORS AND OFFICERS INSURANCE PROGRAM. THIS INSURANCE PROTECTS MEMBERS AND CLUBS FROM LIABILITY THAT MAY ARISE FROM THE MANY ACTIVITIES AND PROJECTS THAT KIWANIS CLUBS PERFORMS DURING A YEAR, INCLUDING ACTS INVOLVING THE CLUB BOARD OF DIRECTORS. THE PRIMARY PURPOSE OF A KIWANIS CLUB IS FOR ITS MEMBERS TO PERFORM COMMUNITY SERVICE AND TO OPERATE AS A LOCAL SERVICE CLUB FOR THEIR COMMUNITY. HAVING THIS INSURANCE PROTECTION ALLOWS CLUBS TO ENGAGE IN PROJECTS THAT HELP THEIR COMMUNITIES. KIWANIS MERCHANDISE (RETAIL OPERATIONS) - KIWANIS INTERNATIONAL PROVIDES MEMBERS AND CLUBS WITH MATERIALS AND MERCHANDISE THAT ARE FREE OR AVAILABLE FOR PURCHASE. THIS MATERIAL/MERCHANDISE IS DESIGNED TO ASSIST MEMBERS TO CARRY ON THE ACTIVITIES OF THE CLUB AND TO PROMOTE THE ORGANIZATION DURING SUCH CLUB ACTIVITIES AND PROJECTS. IT IS VERY IMPORTANT FOR A CLUB TO HAVE THE NEEDED MATERIALS AND MERCHANDISE TO OPERATE EFFECTIVELY FOR THE GOOD OF THE COMMUNITY AND TO PROMOTE THE GOOD WORKS OF THE LOCAL CLUB. Form 990, Part VI, Line 6 Classes of members or stockholders THERE IS ONE CLASS OF MEMBERSHIP: REGULAR ACTIVE MEMBERS. REGULAR ACTIVE MEMBERS THAT ARE FROM KIWANIS CLUBS IN GOOD STANDING ARE ALLOWED TO REGISTER AS QUALIFIED DELEGATES TO THE KIWANIS INTERNATIONAL CONVENTION AND PARTICIPATE IN THE ELECTION OF THE BOARD OF TRUSTEES. EACH KIWANIS CLUB IN GOOD STANDING IS ALLOWED TO HAVE TWO DELEGATES AT THE CONVENTION. THERE ARE OTHER MEMBERS (BECAUSE OF THEIR CURRENT OR PAST ELECTED STATUS AT THE DISTRICT LEVEL) THAT ARE ALLOWED TO BE DELEGATES AT LARGE AND ALSO VOTE FOR THE BOARD OF TRUSTEES AND ANY BYLAWS AMENDMENTS. IF AN ANNUAL CONVENTION IS NOT HELD PER THE DIRECTION OF THE BOARD OF TRUSTEES, THE BYLAWS ALLOW FOR AN INTERNATIONAL COUNCIL EVENT TO OCCUR THAT PROVIDES THE GUIDELINES FOR ELECTION OF OFFICERS AND TRUSTEES AND ADOPTION OF BYLAWS AMENDMENTS. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body REGULAR ACTIVE MEMBERS THAT ARE FROM KIWANIS CLUBS IN GOOD STANDING ARE ALLOWED TO REGISTER AS QUALIFIED DELEGATES TO THE KIWANIS INTERNATIONAL CONVENTION AND PARTICIPATE IN THE VOTE TO CHANGE TO ORGANIZATION'S GOVERNING DOCUMENTS (BYLAWS). EACH KIWANIS CLUB IN GOOD STANDING IS ALLOWED TO HAVE TWO DELEGATES AT THE CONVENTION. THERE ARE OTHER MEMBERS (BECAUSE OF THEIR CURRENT OR PAST ELECTED STATUS AT THE DISTRICT LEVEL) THAT ARE ALLOWED TO BE DELEGATES AT LARGE AND ALSO PARTICIPATE IN ANY VOTE TO CHANGE THE GOVERNING DOCUMENTS. IF AN ANNUAL CONVENTION IS NOT HELD PER THE DIRECTION OF THE BOARD OF TRUSTEES, THE BYLAWS ALLOW FOR AN INTERNATIONAL COUNCIL EVENT TO OCCUR THAT PROVIDES THE GUIDELINES FOR ELECTION OF OFFICERS AND TRUSTEES AND ADOPTION OF BYLAWS AMENDMENTS. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders KIWANIS BYLAWS CAN BE AMENDED BY A 2/3 OR MAJORITY VOTE OF THE HOUSE OF DELEGATES (CERTIFIED MEMBERS ELIGIBLE TO VOTE) AT THE ANNUAL KIWANIS INTERNATIONAL CONVENTION. 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, COO, CFO AND CONTROLLER), THE FINAL FORM IS PROVIDED TO THE ENTIRE BOARD OF DIRECTORS VIA EMAIL AT THE TIME THE TAX RETURN IS FILED. Form 990, Part VI, Line 12c Conflict of interest policy THE BOARD OF TRUSTEE ACTIVITIES AND BOARD MEETINGS DURING THE YEAR ARE REVIEWED AND MONITORED BY THE CHIEF OPERATING OFFICER AND THE EXECUTIVE DIRECTOR OF KIWANIS INTERNATIONAL. ALL BOARD OF TRUSTEE MEMBERS ARE REQUIRED TO SIGN A FORM ANNUALLY INDICATING THAT THEY ARE IN COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. DOCUMENTS ARE MAINTAINED IN THE HUMAN RESOURCE OFFICE. ALL BOARD MEMBERS ARE REQUIRED TO READ THE POLICY AND DISCLOSE CONFLICTS OF INTEREST. IF A CONFLICT DOES ARISE, A BOARD MEMBER WILL ABSTAIN FROM DISCUSSION AND VOTING ON SUCH AGENDA ITEMS THAT THEY HAVE CONFLICTS WITH. DISCIPLINARY ACTIONS MAY OCCUR AS NEEDED. Form 990, Part VI, Line 15a Process to establish compensation of top management official A SALARY BAND FOR THE POSITION 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 EXECUTIVE DIRECTOR BAND. THE EXECUTIVE DIRECTOR'S SALARY IS ALSO DISCUSSED IN AN EXECUTIVE SESSION OF THE BOARD MEETING. THE EXECUTIVE DIRECTOR DETERMINES THE SALARY OF ALL OTHER OFFICERS OR KEY EMPLOYEES BASED ON SIMILAR CRITERIA. THE MOST RECENT COMPENSATION REVIEW WAS COMPLETED IN FEBRUARY 2025 BY INDEPENDENT FIRMS AND COORDINATED BY THE DIRECTOR OF OPERATIONS (HUMAN RESOURCES). THE RESULTS FOR THE FEBRUARY 2025 COMPENSATION REVIEW WAS DELIVERED TO KI IN JULY 2025. 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 AND FINANCIAL STATEMENTS ARE AVAILABLE ON THE WEBSITE. THE CONFLICT OF INTEREST POLICY IS AVAILABLE UPON REQUEST. Form 990, Part VIII, Line 2f Other Program Service Revenue Other Prgram Fees - Total Revenue: 121849, Related or Exempt Function Revenue: 121849, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; KIWANIS YOUTH PROGRAMS 3636 WOODVIEW TRACE INDIANAPOLIS IN 46268 366042042 YOUTH EDUCATION IN 501(c)(3) 7 KIWANIS INTERNATIONAL true CIRCLE K INTERNATIONAL 3636 WOODVIEW TRACE INDIANAPOLIS IN 46268 010772160 YOUTH EDUCATION IN 501(c)(4) KIWANIS INTERNATIONAL true KIWANIS CHILDREN'S FUND 3636 WOODVIEW TRACE INDIANAPOLIS IN 46268 366072039 FUNDRAISING IN 501(c)(3) 7 KIWANIS INTERNATIONAL true KRMPFK INC 10401 N MERIDIAN ST STE 200 CARMEL IN 46290 920493914 INSURANCE VT KIWANIS INTERNATIONAL C Corporation 1694831 1437223 1.00 true false true false false false false false false false false false true false true true false true true false CIRCLE K INTERNATIONAL B 191628 CASH CIRCLE K INTERNATIONAL N 139992 CASH KIWANIS YOUTH PROGRAMS N 663000 CASH KIWANIS CHILDREN'S FUND N 802992 CASH CIRCLE K INTERNATIONAL Q 493792 CASH KIWANIS YOUTH PROGRAMS Q 2757466 CASH KIWANIS CHILDREN'S FUND Q 3444818 CASH CIRCLE K INTERNATIONAL R 177235 CASH KIWANIS YOUTH PROGRAMS R 2369184 CASH KIWANIS CHILDREN'S FUND R 183027 CASH KIWANIS CHILDREN'S FUND B 50000 CASH