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Nonprofiteer
← KIWANIS INTERNATIONAL INC

Form 990 for tax year 2024

Filed by KIWANIS INTERNATIONAL INC.

Totals

Total revenue
$20,419,610
Total expenses
$18,407,468
Contributions and grants received
$11,890,035
Grants paid
$301,129
Program service revenue
$5,724,045
Investment income
$1,734,269
Other revenue
$1,071,261
Total assets, end of year
$30,561,698
Total liabilities, end of year
$5,528,223
Net assets or fund balances, end of year
$25,033,475
Program services expenses (Part IX)
$12,209,161
Management and general expenses
$6,198,307
Fundraising expenses
$0
Program service expenses (Part III)
$12,209,161

Program services were 66.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1b · Membership dues

    $11,890,035

  • 2a · Program service revenue: LIABILITY INSURANCE FEES

    total $2,382,291 · related or exempt $2,382,291

  • 2b · Program service revenue: MANAGEMENT FEES

    total $1,664,799 · related or exempt $1,664,799

  • 2c · Program service revenue: PUBLICATION FEES

    total $823,126 · related or exempt $823,126

  • 2d · Program service revenue: CONVENTION FEES

    total $737,681 · related or exempt $737,681

  • 2e · Program service revenue: AMPLIFY

    total $23,075 · related or exempt $23,075

  • 2f · All other program service revenue

    total $93,073 · related or exempt $93,073 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $476,673 · unrelated business -$1,585 · excluded $478,258

  • 6a · Gross rents

    real property $16,575

  • 6c · Rental income or loss

    real property $16,575 · personal property $0

  • 6d · Net rental income or loss

    total $16,575 · excluded $16,575

  • 7a · Gross sales of assets other than inventory

    securities $20,065,942

  • 7b · Less cost or other basis and sales expenses

    securities $18,808,346

  • 7c · Gain or loss

    securities $1,257,596 · other assets $0

  • 7d · Net gain or loss

    total $1,257,596 · excluded $1,257,596

  • 10a · Gross sales of inventory

    $1,454,639

  • 10b · Cost of goods sold

    $651,366

  • 10c · Net income from sales of inventory

    total $803,273 · related or exempt $803,273

  • 11a · Other revenue: SPONSORSHIP INCOME

    total $251,015 · related or exempt $84,036 · unrelated business $166,979

  • 11b · Other revenue: ADVERTISING

    total $398 · related or exempt $398

  • 11d · All other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $251,413

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $234,129 · program services $234,129

  • 3 · Grants to foreign organizations and individuals

    total $67,000 · program services $67,000

  • 5 · Compensation of officers, directors and key employees

    total $807,214 · management and general $807,214

  • 7 · Other salaries and wages

    total $5,850,615 · program services $3,701,421 · management and general $2,149,194

  • 8 · Pension plan contributions

    total $249,907 · program services $139,270 · management and general $110,637

  • 9 · Other employee benefits

    total $2,222,632 · program services $1,219,230 · management and general $1,003,402

  • 10 · Payroll taxes

    total $475,735 · program services $268,985 · management and general $206,750

  • 11b · Fees: legal

    total $137,732 · program services $94,168 · management and general $43,564

  • 11c · Fees: accounting

    total $130,717 · program services $12,713 · management and general $118,004

  • 11f · Fees: investment management

    total $28,628 · management and general $28,628

  • 11g · Fees: other

    total $1,085,055 · program services $780,440 · management and general $304,615 · fundraising $0

  • 12 · Advertising and promotion

    total $277,815 · program services $253,866 · management and general $23,949

  • 13 · Office expenses

    total $258,445 · program services $148,296 · management and general $110,149

  • 14 · Information technology

    total $1,156,138 · program services $1,019,272 · management and general $136,866

  • 16 · Occupancy

    total $239,307 · management and general $239,307

  • 17 · Travel

    total $1,145,096 · program services $678,334 · management and general $466,762

  • 19 · Conferences, conventions and meetings

    total $1,201,219 · program services $1,116,863 · management and general $84,356

  • 22 · Depreciation, depletion and amortization

    total $260,313 · management and general $260,313

  • 23 · Insurance

    total $1,591,621 · program services $1,529,510 · management and general $62,111

  • 24a · Other expenses: OTHER EXPENSES

    total $641,368 · program services $641,704 · management and general -$336

  • 24b · Other expenses: MEMBERSHIP MATERIALS & LIT

    total $310,848 · program services $303,635 · management and general $7,213

  • 24c · Other expenses: GROWTH AWARDS & RECOGNITION

    total $35,934 · program services $325 · management and general $35,609

  • 24e · All other expenses

    total $0 · program services $0 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $2,981,122 · end of year $3,485,253

  • 4 · Accounts receivable

    beginning of year $684,932 · end of year $1,355,310

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $668,552 · end of year $865,260

  • 9 · Prepaid expenses and deferred charges

    beginning of year $718,710 · end of year $756,062

  • 10a · Land, buildings and equipment: cost or other basis

    $12,743,030

  • 10b · Land, buildings and equipment: accumulated depreciation

    $9,513,375

  • 10c · Land, buildings and equipment, net

    beginning of year $2,650,777 · end of year $3,229,655

  • 11 · Investments: publicly traded securities

    beginning of year $19,978,677 · end of year $20,370,158

  • 12 · Investments: other securities

    beginning of year $0

  • 13 · Investments: program-related

    beginning of year $500,000 · end of year $500,000

  • 15 · Other assets

    beginning of year $0 · end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $3,401,767 · end of year $2,600,434

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $2,190,675 · end of year $2,927,789

  • 27 · Net assets without donor restrictions

    beginning of year $22,590,328 · end of year $25,033,475

Mission and programs · 2024

Mission

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.

Activities or mission (Part I)

KIDS NEED KIWANIS; KIWANIS IS A GLOBAL ORGANIZATION DEDICATED TO IMPROVING THE WORLD ONE CHILD AND ONE COMMUNITY AT A TIME.

  • 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.

    Expenses $4,470,560 · Grants $108,385 · Revenue $23,075

  • 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.

    Expenses $1,706,019 · Revenue $847,397

  • 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.

    Expenses $335,369 · Grants $191,628 · Revenue $124,563

  • 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.

    Expenses $5,697,213 · Revenue $5,616,717

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Hope Markes

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    7 + 1 related
  • Katrina Baranko

    PAST PRESIDENT

    Total calculated
    $40,370
    From this org
    $40,370
    From related orgs
    $0
    Other
    $0
    Hours/week
    7 + 1 related
  • Kuan Yong Lee

    PRESIDENT

    Total calculated
    $0
    Hours/week
    7 + 1 related
  • Michael Mulhaul

    PRESIDENT ELECT

    Total calculated
    $0
    Hours/week
    7 + 1 related
  • Cathy Tutty

    TRUSTEE

    Total calculated
    $0
    Hours/week
    7 + 1 related
  • Chang-Ching Hsu

    TRUSTEE

    Total calculated
    $0
    Hours/week
    7 + 1 related
  • Dawn Puderbaugh Hodges

    TRUSTEE

    Total calculated
    $0
    Hours/week
    7 + 1 related
  • Dennis Baugh

    TRUSTEE

    Total calculated
    $0
    Hours/week
    7 + 1 related
  • Filip Delanote

    TRUSTEE

    Total calculated
    $0
    Hours/week
    7 + 1 related
  • Gary Jander

    TRUSTEE

    Total calculated
    $0
    Hours/week
    7 + 1 related
  • Jackie Sue McFarlin

    TRUSTEE

    Total calculated
    $0
    Hours/week
    7 + 1 related
  • Joanna M Schwartz

    TRUSTEE

    Total calculated
    $0
    Hours/week
    7 + 1 related
  • Mario Bruni

    TRUSTEE

    Total calculated
    $0
    Hours/week
    7 + 1 related
  • Matthew Cantrall

    TRUSTEE

    Total calculated
    $0
    Hours/week
    7 + 1 related
  • Maura Magni

    TRUSTEE

    Total calculated
    $0
    Hours/week
    7 + 1 related
  • Mohan Lamsal

    TRUSTEE

    Total calculated
    $0
    Hours/week
    7 + 1 related
  • Scott Sims

    TRUSTEE

    Total calculated
    $0
    Hours/week
    7 + 1 related
  • Steven Ingram

    TRUSTEE

    Total calculated
    $0
    Hours/week
    7 + 1 related
  • Trinidad Gonzales

    TRUSTEE

    Total calculated
    $0
    Hours/week
    7 + 1 related
  • Benjamin F Hendricks III

    CHIEF COMMUNICATIONS OFFICER

    Total calculated
    $203,410
    From this org
    $170,268
    From related orgs
    $0
    Other
    $33,142
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $168,268
    Bonus
    $0
    Other
    $2,000
    Deferred
    $6,811
    Nontaxable benefits
    $26,331
    Filer's total
    $203,410
  • Jeffrey E Oatess

    CHIEF OPERATING OFFICER

    Total calculated
    $254,693
    From this org
    $219,940
    From related orgs
    $0
    Other
    $34,753
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $219,940
    Bonus
    $0
    Other
    $0
    Deferred
    $9,222
    Nontaxable benefits
    $25,531
    Filer's total
    $254,693
  • Paul Palazzolo

    EXECUTIVE DIRECTOR

    Total calculated
    $214,906
    From this org
    $181,322
    From related orgs
    $0
    Other
    $33,584
    Hours/week
    33 + 7 related

    Schedule J breakdown matched by us

    Base
    $181,322
    Bonus
    $0
    Other
    $0
    Deferred
    $7,253
    Nontaxable benefits
    $26,331
    Filer's total
    $214,906
  • Robert W Broderick

    CHIEF FINANCIAL OFFICER

    Total calculated
    $251,284
    From this org
    $215,835
    From related orgs
    $0
    Other
    $35,449
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $213,835
    Bonus
    $0
    Other
    $2,000
    Deferred
    $9,118
    Nontaxable benefits
    $26,331
    Filer's total
    $251,284
  • Angela Conner

    CONTROLLER

    Total calculated
    $197,614
    From this org
    $164,695
    From related orgs
    $0
    Other
    $32,919
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $147,565
    Bonus
    $17,130
    Other
    $0
    Deferred
    $6,588
    Nontaxable benefits
    $26,331
    Filer's total
    $197,614
  • Angela Evans

    SR DR. OF STRATEGIC INITIATIVE

    Total calculated
    $147,491
    From this org
    $114,385
    From related orgs
    $0
    Other
    $33,106
    Hours/week
    40
  • David Kress

    GENERAL LEGAL COUNSEL

    Total calculated
    $225,684
    From this org
    $191,686
    From related orgs
    $0
    Other
    $33,998
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $189,686
    Bonus
    $0
    Other
    $2,000
    Deferred
    $7,667
    Nontaxable benefits
    $26,331
    Filer's total
    $225,684
  • Michael W Downs

    DIRECTOR MEETINGS & CONVENTION

    Total calculated
    $152,084
    From this org
    $121,186
    From related orgs
    $0
    Other
    $30,898
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $121,186
    Bonus
    $0
    Other
    $0
    Deferred
    $4,847
    Nontaxable benefits
    $26,051
    Filer's total
    $152,084
  • Michelle Study-Campbell

    CKI & KYP EXECUTIVE DIRECTOR

    Total calculated
    $161,171
    From this org
    $51,862
    From related orgs
    $77,792
    Other
    $31,517
    Hours/week
    16 + 24 related

    Schedule J breakdown matched by us

    Base
    $51,062 + $76,592 related
    Bonus
    $0
    Other
    $800 + $1,200 related
    Deferred
    $2,074 + $3,112 related
    Nontaxable benefits
    $10,532 + $15,799 related
    Filer's total
    $64,468 + $96,703 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · First-class or charter travel
  • 1a · Travel for companions
  • 1a · Tax indemnification and gross-up payments
  • 1a · Discretionary spending account
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

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.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • KIWANIS YOUTH PROGRAMS

    501(C)(3) · YOUTH EDUCATION · IN · controlled entity

    Directly controlled by KIWANIS INTERNATIONAL

  • CIRCLE K INTERNATIONAL

    501(C)(4) · YOUTH EDUCATION · IN · controlled entity

    Directly controlled by KIWANIS INTERNATIONAL

  • KIWANIS CHILDREN'S FUND

    501(C)(3) · FUNDRAISING · IN · controlled entity

    Directly controlled by KIWANIS INTERNATIONAL

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • KRMPFK INC

    C CORPORATION · INSURANCE · VT · 100% owned · share of income $1,520,375 · share of assets $1,472,456 · controlled entity

    Directly controlled by KIWANIS INTERNATIONAL

Provenance

Return type
form_990
Tax year
2024
Filed
17 August 2026
IRS schema version
2024v5.1
Source object
202602299349301290

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