Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
Kids in Ministry International Inc
Employer identification number
26-0034805
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
91,954
287,354
138,625
88,722
98,034
704,689
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3..
91,954
287,354
138,625
88,722
98,034
704,689
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
26,424
6
Public Support. Subtract line 5 from line 4.
678,265
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
7
Amounts from line 4..
91,954
287,354
138,625
88,722
98,034
704,689
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
9,690
7,521
17,211
11
Total support (Add lines 7 through 10).
721,900
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
872,521
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
93.960 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
93.790 %
16a
33 1/3% support test—2010.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2009.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2010.
If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2009.
If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported organization
..............................................
18
Private Foundation
If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions
...................................................
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public Support (Subtract line 7c from line 6.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
9
Amounts from line 6...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
13
Total support (Add lines 9, 10c, 11 and 12.).
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2010 (line 8 column (f) divided by line 13 column (f))
.........
15
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2010.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2009.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2010
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
Kids in Ministry International Inc
Employer identification number
26-0034805
Identifier
Return Reference
Explanation
Form 990, Part VI, Section A, line 2
Mark Elhardt and Michele Elhardt have a family relationship.
Form 990, Part VI, Section A, line 4
The Bylaws were amended on March 22, 2010. The significant changes were as follows: c. Article Four: Board of Trustees Section 2. Upon replacement of the founder of Kids in Ministry, Becky Fischer, changes will take place to the Board of Trustees to provide for representation on the Board of international leaders and directors. The international leaders and directors will annually choose 3 of their peers by 2/3 majority vote to become voting members of the Board of Trustees. d. Article Five: Officers Section 2 Election and Term of Office With the exception of the office of the President, the officers of the Corporation shall be elected annually by the Board of Trustees at the regular meeting of the board of Trustees. If the election of officers is not held at such meeting, such election shall be held as soon thereafter as is convenient. New offices may be created and filled at any meeting of the Board of Trustees. Each officer shall hold office until his successor has been duly elected and qualified. Exceptions including the President and Vice President are as follows: The President shall be a continuing member of the Board of Trustees. The Vice President will be nominated by the current president but voted on by the board being elected by a 2/3-majority vote annually. Section 3 Removal: Any officer elected or appointed by the Board of Trustees may be removed by the Board of Trustees by a 2/3 majority vote whenever in its judgment the best interest of the Corporation would be served thereby, but such removal shall be without prejudice to the contract rights, if any, of the officer so removed. The president if found guilty of not adhering to Kids in Ministry's Statement of Faith, of gross immoral conduct, or gross neglect of official duties, to the detriment of the Organization may be removed from office, provided, however, that he/she be first tried privately without public exposure by an Ecclesiastical Court presided over by the Vice-President with the Board of Directors and Board of Advisors. The Ecclesiastical Court will be convened with the same procedure as in courts of law thereby giving an opportunity of having witnesses appear for or against. Evidence will be presented by two or more witnesses as per scriptural guidelines in bringing accusation against an elder. The judgment in writing of said Ecclesiastical Court shall be final. Such judgment will be determined by a 2/3-majority vote of the Board of Trustees and spiritual advisors. If the president is removed he/she retains the right to choose a successor. This successor will nominate a vice-president for vote by the board upon taking office per Article five section 2. Section 4 Vacancies a. A vacancy in any office because of death, resignation, removal, disqualification, or otherwise, may be filled by the Board of Trustees for the unexpired portion of the term. Procedures dealing with a vacancy in the Office of the President are as follows: Annually the current president will submit to the board a sealed envelope containing a statement expressing the future wishes and intent of the president for the organization. It may also contain, at the discretion of the president, the name of the person he/she selects to be, at his/her decease, retirement, physical disability or removal, president in his/her stead. Upon the happening of any such event, the said envelope will be opened in the presence of the Board of Directors at a meeting thereof, and the person thereby designated shall immediately become the President of the Corporation. This sealed envelope while submitted annually to the board can be changed at any time per the discretion of the current president. After submission to the board it will be placed and kept in the office safe. If a successor has not been chosen in writing by the former president the vice president will immediately be promoted to the office of president with full powers thereof. Section 5. Powers of Officers a. President: Added: Has the power to nominate a vice president for vote by the board annually. Has the power to appoint a successor in office at any time. He may also motion to dissolve the corporation at any time at which time the Board of Trustees will decide the dissolving by a 2/3-majority vote. b. Vice President. He shall be a voting member of the board of Trustees.
Form 990, Part VI, Section A, line 8b
There were no committees formed to act on behalf of the board.
Form 990, Part VI, Section B, line 10b
Although most PowerClubs operate independently of Kids in Ministry International and are connected only by voluntary relationship, in order to be an official KIMI PowerClub: 1. Leaders have some level of training through Kids in Ministry International 2. Club leaders use KIMI curriculums for teaching materials 3. Adhere to the three KIMI core values as listed above. 4. These PowerClubs use the KIMI pattern of ministry in their weekly services with the five elements of 1) games, 2) praise and worship, 3) teaching, 4) equipping the children for the work of the ministry, and 5) altar time where children encounter the presence of God. Only official KIMI PowerClubs may use the trademark PowerClub logo or PowerClub name after acceptance into the PowerClub network and confirmation that they are in fact an official PowerClub.
Form 990, Part VI, Section B, line 11
The Form 990 will be reviewed by the President prior to filing.
Form 990, Part VI, Section B, line 12c
Any director, officer, or key employee who has an interest in a contract, salary negotiation, or other transaction presented to the Board of Trustees or a committee thereof for authorization, approval, or ratification shall make a prompt and full disclosure of his interest to the Board of Trustees or committee prior to its acting on such contract or transaction. Such disclosure shall include any relevant and material facts known to such person about the contract or transaction which might reasonably be construed to be adverse to the corporation's interest. The body to which such disclosure is made shall thereupon determine, by a vote of seventy-five (75%) of the votes entitled to vote, whether the disclosure shows that a conflict of interest exists or can reasonably be construed to exist. If a conflict is deemed to exist, such person shall not vote on, nor exert his personal influence regarding, nor participate in (other than to present factual information or to respond to questions) the discussions or deliberations with respect to such contract or transaction. Such person may be counted in determining whether a quorum is present but may not be counted when the Board of Directors or a committee of the Board takes action on the transaction. The minutes of the meeting shall reflect the disclosure made, the vote thereon, the abstention from voting and participation (where applicable), and whether a quorum was present.
Form 990, Part VI, Section B, line 15b
The board of directors discusses executive compensation on an annual basis, in the absence of the President.
Form 990, Part VI, Section C, line 19
The governing documents, conflict of interest policy and financial statements are not made available to the public.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.