Form990-EZ
Click to see list of attachments
Department of the Treasury
Internal Revenue Service
Short Form
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code
(except black lung benefit trust or private foundation)
bullet Sponsoring organizations of donor advised funds, organizations that operate one or more hospital facilities, and certain controlling organizations as defined in section 512(b)(13) must file Form 990 (see instructions).
All other organizations with gross receipts less than $200,000 and total assets less than $500,000 at the end of the year may use this form.
bulletThe organization may have to use a copy of this return to satisfy state reporting requirements.
OMB No. 1545-1150
2012
Open to Public
Inspection
A
For the 2012 calendar year, or tax year beginning 05-01-2012, and ending 04-30-2013
B
Check if applicable:
C Name of organization
Caldwell Kiwanis Youth Foundation Inc
 
Number and street (or P. O. box, if mail is not delivered to street address)1803 Ellis Ave
  Room/suite
City or town, state or country, and ZIP + 4 Caldwell, ID83605
D Employer identification number

94-3047889
E Telephone number

(208) 459-4649
F Group Exemption
Number. . bullet  
G Accounting Method: Other (specify) bullet   H Check bulletI Website:bulletN/AJ Tax-exempt status(check only one)—Click to see attachment(   ) bullet(insert no.) or
K Check bullet A Form 990-EZ or Form 990 return is not required though Form 990-N (e-postcard) may be required (see instructions). But if the organization chooses to file a return, be sure to file a complete return.
L Add lines 5b, 6c, and 7b, to line 9 to determine gross receipts. If gross receipts are $200,000 or more, or if total assets (Part II, line 25, column (B) below) are $500,000 or more, file Form 990 instead of Form 990-EZ . . . . . . . bullet $ 81,700
Part I
Revenue, Expenses, and Changes in Net Assets or Fund Balances (see the instructions for Part I)Check if the organization used Schedule O to respond to any question in this Part I...................
VerticalRevenue 1 Contributions, gifts, grants, and similar amounts received............... 1 1,812
2 Program service revenue including government fees and contracts ............ 2  
3 Membership dues and assessments...................... 3  
4 Investment income........................... 4 15,926
5a Gross amount from sale of assets other than inventory........ 5a 63,962
b Less: cost or other basis and sales expenses........... 5b 63,962
c Gain or (loss) from sale of assets other than inventory (Subtract line 5b from line 5a) ...... 5c  
6 Gaming and fundraising events
a Gross income from gaming (attach Schedule G if greater than $15,000) . 6a  
b Gross income from fundraising events (not including $   of contributions
from fundraising events reported on line 1) (attach Schedule G if the
sum of such gross income and contributions exceeds $15,000) 6b 0
c Less: direct expenses from gaming and fundraising events....... 6c 0
d Net income or (loss) from gaming and fundraising events (add lines 6a and 6b and subtract line 6c) 6d  
7a Gross sales of inventory, less returns and allowances........ 7a  
b Less: cost of goods sold................. 7b 0
c Gross profit or (loss) from sales of inventory (Subtract line 7b from line 7a) ......... 7c  
8 Other revenue (describe in Schedule O) ..................... 8  
9 Total revenue. Add lines 1, 2, 3, 4, 5c, 6d, 7c, and 8.............. Bullet 9 17,738
VerticalExpenses 10 Grants and similar amounts paid (list in Schedule O) ................. 10 13,700
11 Benefits paid to or for members........................ 11  
12 Salaries, other compensation, and employee benefits................ 12  
13 Professional fees and other payments to independent contractors............ 13  
14 Occupancy, rent, utilities, and maintenance................... 14  
15 Printing, publications, postage, and shipping................... 15  
16 Other expenses (describe in Schedule O) .................... 16  
17 Total expenses. Add lines 10 through 16 ................. Bullet 17 13,700
VerticalNetAssets 18 Excess or (deficit) for the year (Subtract line 17 from line 9)............ 18 4,038
19 Net assets or fund balances at beginning of year (from line 27, column (A)) (must agree with
end-of-year figure reported on prior year’s return)................ 19 354,082
20 Other changes in net assets or fund balances (explain in Schedule O) .......... 20  
21 Net assets or fund balances at end of year. Combine lines 18 through 20.........Bullet 21 358,120
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 10642I Form 990-EZ (2012)
Form 990-EZ (2012)
Page 2
Part IIBalance Sheets (see the instructions for Part II)Check if the organization used Schedule O to respond to any question in this Part II.................

(A) Beginning of year(B) End of year
22Cash, savings, and investments................
343,518
22
346,395
23Land and buildings....................
 
23
 
24Other assets (describe in Schedule O) ..........
12,230
24
12,557
25Total assets......................
355,748
25
358,952
26
Total liabilities (describe in Schedule O) .............
1,666
26
832
27Net assets or fund balances (line 27 of column (B) must agree with line 21)..
354,082
27
358,120
Part IIIStatement of Program Service Accomplishments (see the instructions for Part III) Check if the organization used Schedule O to respond to any question in this Part III . Expenses
(Required for section 501(c)(3) and 501(c)(4) organizations and section 4947(a)(1) trusts; optional for others.)
What is the organization's primary exempt purpose? The Foundation's mission is to encourage, promote, and foster the health, education and welfare of young people living in the community of Caldwell, Idaho and surrounding vicinity.
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. In a clear and concise manner, describe the services provided, the number of persons benefited, and other relevant information for each program title.
28 Provided financial assistance to a College of Idaho student for registration and travel expense to the Circle K International Convention.
(Grants $ 500) If this amount includes foreign grants, check here ...MediumBullet		 28a 500
29 Provided funds to the local YMCA Strong Kids Campaign. This campaign provides funds so that no child is turned away from the YMCA because of inability to pay.
(Grants $ 2,500) If this amount includes foreign grants, check here ...MediumBullet		 29a 2,500
30 Provided college scholarships to 7 graduating high school seniors enrolled in qualified post-secondary institutions.
(Grants $ 10,700) If this amount includes foreign grants, check here ...MediumBullet		 30a 10,700
31 Other program services (describe in Schedule O)
(Grants $   ) If this amount includes foreign grants, check here...MediumBullet		 31a
32 Total program service expenses (add lines 28a through 31a).......... bullet 32 13,700
Part IV
List of Officers, Directors, Trustees, and Key Employees List each one even if not compensated (see the instructions for Part IV)Check if the organization used Schedule O to respond to any question in this Part IV............
(a) Name and title (b) Average
hours per week
devoted to position		 (c)Reportable compensation
(Forms W-2/1099-MISC) (if not paid, enter -0-) 		(d) Health benefits, contributions to employee benefit plans,
and deferred compensation		 (e) Estimated amount
of other compensation
William MorrowDirector 0.10 0    
Randy MillionSecretary/Treas 0.50 0    
Al KerrickVice President 0.10 0    
John P DeanPresident 0.30 0    
Form 990-EZ (2012)
Form 990-EZ (2012)
Page 3
Part V
Other Information
(Note the Schedule A and personal benefit contract statement requirements in the
instructions for Part V.) Check if the organization used Schedule O to respond to any question in this Part V.......
Yes
No
33
Did the organization engage in any significant activity not previously reported to the IRS? If "Yes," provide a detailed description of each activity in Schedule O ...................
33
 
No
34
Were any significant changes made to the organizing or governing documents? If "Yes," attach a conformed copy of the amended documents if they reflect a change to the organization’s name. Otherwise, explain the changeon Schedule O (see instructions) ..........................
34
 
No
35a
Did the organization have unrelated business gross income of $1,000 or more during the year from business activities (such as those reported on lines 2, 6a, and 7a, among others)? ............
35a
 
No
b
If "Yes," to line 35a, has the organization filed a Form 990-T for the year? If "No," provide an explanation in Schedule O
35b
 
No
c
Was the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization subject to section 6033(e) notice, reporting, and proxy tax requirements during the year? If "Yes," complete Schedule C, Part III
35c
 
No
36
Did the organization undergo a liquidation, dissolution, termination, or significant disposition of net assets during the year? If “Yes,” complete applicable parts of Schedule N ................
36
 
No
37a
Enter amount of political expenditures, direct or indirect, as described in the instructions. bullet
37a
 
b
Did the organization file Form 1120-POL for this year?...................
37b
 
No
38a
Did the organization borrow from, or make any loans to, any officer, director, trustee, or key employee or were
any such loans made in a prior year and still outstanding at the end of the tax year covered by this return?..
38a
 
No
b
If “Yes,” complete Schedule L, Part II and enter the total amount involved .
38b
 
39
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on line 9.......
39a
0
b
Gross receipts, included on line 9, for public use of club facilities.....
39b
0
40a
Section 501(c)(3) organizations. Enter amount of tax imposed on the organization during the year under:
section 4911 bullet   ; section 4912 bullet   ; section 4955 bullet  
b
Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in any section 4958 excess benefittransaction during the year, or did it engage in an excess benefit transaction in a prior year that has not been reported on any of its prior Forms 990 or 990-EZ? If “Yes,” complete Schedule L, Part I ......
40b
 
No
c
Section 501(c)(3) and 501(c)(4) organizations. Enter amount of tax imposed on organization managers or disqualified persons during the year under sections 4912, 4955, and 4958...bullet  
d
Section 501(c)(3) and 501(c)(4) organizations. Enter amount of tax on line 40c reimbursed by the organization...........................bullet  
e
All organizations. At any time during the tax year, was the organization a party to a prohibited tax shelter transaction? If "Yes," complete Form 8886-T ......................
40e
 
No
41List the states with which a copy of this return is filed. bullet
42aThe organization's books are in care of bulletRandy Million Telephone no. bullet (208) 459-3696
Located at bulletPO Box 925Caldwell,ID ZIP + 4bullet836060925
b
At any time during the calendar year, did the organization have an interest in or a signature or other authority over a financial account in a foreign country (such as a bank account, securities account, or other financial account)?
Yes
No
42b
 
No
If “Yes,” enter the name of the foreign country: bullet
See the instructions for exceptions and filing requirements for Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts.
c
At any time during the calendar year, did the organization maintain an office outside the U.S.?
42c
 
No
If “Yes,” enter the name of the foreign country: bullet
43.......bullet
and enter the amount of tax-exempt interest received or accrued during the tax year....bullet43
 
Yes
No
44a
Did the organization maintain any donor advised funds during the year? If "Yes," Form 990 must be completed instead of
Form 990-EZ................................
44a
 
No
b
Did the organization operate one or more hospital facilities during the year? If "Yes," Form 990 must be completedinstead of Form 990-EZ.............................
44b
 
No
c
Did the organization receive any payments for indoor tanning services during the year?.........
44c
 
No
d
If "Yes," to line 44c, has the organization filed a Form 720 to report these payments? If "No," provide an
explanation in Schedule O ............................
44d
 
No
45a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?.........
45a
 
No
45b
Did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," Form 990 and Schedule R may need to be completed instead of Form 990-EZ (see instructions)......................
45b
 
No
Form 990-EZ (2012)
Form 990-EZ (2012)
Page 4
Yes
No
46
Did the organization engage, directly or indirectly, in political campaign activities on behalf of or in opposition tocandidates for public office? If “Yes,” complete Schedule C, Part I. ..............
46
 
No
Part VI
Section 501(c)(3) organizations only All section 501(c)(3) organizations must answer questions 47-49b and 52, and complete the tables for lines 50 and 51 Check if the organization used Schedule O to respond to any question in this Part VI ................
Yes
No
47
Did the organization engage in lobbying activities or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II .......................
47
 
No
48
Is the organization a school as described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E ..
48
 
No
49a
Did the organization make any transfers to an exempt non-charitable related organization?......
49a
 
No
b
If "Yes," was the related organization a section 527 organization?................
49b
 
No
50
Complete this table for the organization's five highest compensated employees (other than officers, directors, trustees and key employees) who each received more than $100,000 of compensation from the organization. If there is none, enter "None."
(a) Name and title of each employee paid more than $100,000 (b) Average
hours per week
devoted to position		 (c) Reportable compensation
(Forms W-2/1099-MISC) 		(d) Health benefits, contributions to employee benefit plans, and deferred compensation (e) Estimated amount of other compensation
NONE
f
Total number of other employees paid over $100,000 .................bullet  

51
Complete this table for the organization's five highest compensated independent contractors who each received more than $100,000 of compensation from the organization. If there is none, enter "None."
(a) Name and address of each independent contractor paid more than $100,000 (b) Type of service (c) Compensation
NONE
d
Total number of other independent contractors each receiving over $100,000..........bullet  
52
Did the organization complete Schedule A? NOTE: All Section 501(c)(3) organizations and 4947(a)(1) nonexempt charitable trusts must attach a completed Schedule A ...............bullet
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
JumboBullet
Signature of officer Date
JumboBullet
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
 
Preparer's signature
Date
PTIN
Firm's name bullet

Firm's EIN bullet
Firm's address bullet



Phone no.
May the IRS discuss this return with the preparer shown above? See instructions .........bullet
Form 990-EZ (2012)


Form 990-EZ, Special Condition Description:
Special Condition Description

Additional Data


Software ID: 12000229
Software Version: 2012v2.0
SCHEDULE A
(Form 990 or 990EZ)

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.
right arrow Attach to Form 990 or Form 990-EZ. right arrow See separate instructions.
OMB No. 1545-0047
2012
Open to Public
Inspection
Name of the organization
Caldwell Kiwanis Youth Foundation Inc
 
Employer identification number

94-3047889
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
f
g
(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 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 monetary support
Yes No Yes No Yes No
Total                  

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 2
Part II
Support Schedule for Organizations Described in Sections 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) right arrow (a) 2008 (b) 2009 (c) 2010 (d) 2011 (e) 2012 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .... 4,115 2,589 3,584 2,190 1,812 14,290
2 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......           0
3 The value of services or facilities furnished by a governmental unit to the organization without charge..           0
4 Total. Add lines 1 through 3 4,115 2,589 3,584 2,190 1,812 14,290
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)..           0
6 Public support. Subtract line 5 from line 4.           14,290
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2008 (b) 2009 (c) 2010 (d) 2011 (e) 2012 (f) Total
7 Amounts from line 4.. 4,115 2,589 3,584 2,190 1,812 14,290
8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... 16,515 16,910 17,572 17,372 15,926 84,295
9 Net income from unrelated business activities, whether or not the business is regularly carried on..           0
10 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..           0
11 Total support (Add lines 7 through 10).           98,585
12
12
 
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........................................right arrow
Section C. Computation of Public Support Percentage
14
14
14.500 %
15
15
16.030 %
16a
b
17a
b
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 ..................................................... right arrow
Schedule A (Form 990 or 990-EZ) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 3
Part III
Support Schedule for Organizations Described in Section 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) right arrow (a) 2008 (b) 2009 (c) 2010 (d) 2011 (e) 2012 (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) right arrow (a) 2008 (b) 2009 (c) 2010 (d) 2011 (e) 2012 (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
Section C. Computation of Public Support Percentage
15
15
 
16
16
 
Section D. Computation of Investment Income Percentage
17
17
 
18
18
 
19a
b
20
Schedule A (Form 990 or 990-EZ) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 4
Part IV
Supplemental Information. Complete this part to provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Part II, Line 17a--Schedule A Facts & Circumstances 2012Background:The Caldwell Kiwanis Youth Foundation, Inc. (the Foundation) was incorporated April 7, 1986, and its application for exemption was approved by the Internal Revenue Service by letter dated December 16, 1988. The Foundation was created by the Kiwanis Club of Caldwell (a 501(c)(4) organization) for the purpose of encouraging, promoting and fostering the health, education and welfare of young people living in the community of Caldwell, Idaho and the surrounding vicinity.The Foundation is governed by a board of directors consisting of four members appointed by the board of directors of the Kiwanis Club of Caldwell. The Foundation board of directors includes a business manager, an attorney and two certified public accountants. All Foundation board members are members of the Kiwanis Club of Caldwell and three are past presidents. Foundation board members are also active in other community organizations such as the Chamber of Commerce, Caldwell Foundation for Educational Opportunity, Elks Lodge, schools, churches and others. The Kiwanis Club of Caldwell is a service club with approximately 40 members. The Kiwanis Club of Caldwell appoints the board members of the Foundation and makes recommendations regarding charitable uses of the Foundation's funds. The club membership is broad-based and is represented by such fields as accounting, law, religion, insurance, education, government and healthcare to name a few. Until 1998 the Foundation easily met the public support test. However, the investment earnings related to the receipt of two unrelated large donations in 1998 resulted in a substantial decrease in the public support percentage. The public support percentage indicated on the 1999 Schedule A dropped to 20.90%. The public support percentage for the 2011 Schedule A was 16.03%, and the current percentage for 2012 is 14.50%. Public support decreased more than expected in recent years, probably due to the poor economy. Efforts to increase public support will be renewed. These percentages are expected to increase subsequent to 2012 due to anticipated additional public support, but it is not likely the 33 1/3% level of public support will be achieved.Financial and Support:Prior to the year ended April 30, 1999, the Foundation was never required to file a form 990 because its gross receipts never met the $25,000 filing threshold. From 1986 to 1998 annual gross receipts ranged from $1,219 to $4,883, and the public support percentage (unadjusted for gifts over 2% of total support, if any) averaged 71.72%. Total assets of the Foundation on April 30, 1998 were $28,075.In June of 1998 the Foundation received $95,519 from an individual as an endowment for the purpose of funding two or more post-secondary scholarships for graduating seniors of Middleton High School. Middleton is a small community approximately 8 miles from Caldwell. The donor (now deceased) regularly made inquiries regarding the financial status of the endowment, but was not affiliated with the Foundation or the Kiwanis Club in any way.In July of 1998 the Foundation received a donation of $160,000 as a 10% remainder beneficiary of a family trust. A final distribution of $16,305 was received from the trust in August of 1999. This gift was an unrestricted gift. The trust grantor's deceased husband was a member of the Kiwanis Club of Caldwell in the 1940s and 1950s. The trust has terminated and the remaining family members, if any, have no involvement with the Foundation or the Kiwanis Club.As the result of the investment earnings on the two large gifts described above, the Foundation no longer meets the 33.33% public support test.During the last 4 years, the charitable activities of the Foundation consisted of 35 scholarships totaling $47,850, a donation of $652 to the City of Caldwell for the Van Slyke Museum, assistance of $500 for travel and registration for a College of Idaho student to attend the International Circle K Convention and contributions to the local YMCA Strong Kids Campaign of $10,003. The scholarship program is an ongoing program where the Foundation expects to award at least seven scholarships annually. College scholarships have been awarded to graduates of five local high schools. The YMCA Strong Kids Campaign provides funds so that no child is turned away from the YMCA because of inability to pay. The Foundation has also helped finance improvements at Curtis Park. The improvements at Curtis Park are expected to take several years to complete. Curtis Park is a city park located on the Boise River and maintained in a natural state so that native plants and wildlife can be observed. Planned improvements include a paved parking area, a boardwalk through the park, a bridge and eventually a connection to the City's greenbelt. This project is a joint project involving the City of Caldwell, local charities, Kiwanis members and the Job Corps.The Foundation has incurred only $39.00 of administrative expenses to date. All services and costs have been donated by members of the board of directors or the Kiwanis Club members. The annual forms 990 have been prepared by members of the Foundation board of directors at no charge.Future Public Support:The Foundation's traditional sources of public support have been Kiwanis Club member donations, a portion of Kiwanis Club member dues designated as contributions, memorials and recycling receipts.A portion of the annual dues of each member of the Kiwanis Club of Caldwell is designated as a contribution to the Foundation. Annual contributions from the current dues payments should be approximately $400-$500.Memorials have been a substantial but inconsistent source of public support. During the last fourteen fiscal years, memorials for 11 individuals generated 72 contributions totaling $5,301. Membership of the Kiwanis Club of Caldwell has also been reminded to think of the Foundation when giving memorials.The Fritz Gebert Scholarship Fund is an endowment held by the Foundation that provides scholarships for graduates of Middleton High School. Last year two scholarships were awarded for $2,600 each. However, this fund has received few additional contributions since it was created. The Foundation has contacted Middleton High School administrators regarding soliciting additional support for this fund. The school officials were receptive to the proposal and plan to study different fund raising possibilities. The Foundation received a $200 donation from Middleton High School during the fiscal year ended in 2004.The Foundation board of directors continue to explore additional sources of public support. Conclusion:The Foundation easily met the public support test prior to the receipt of the two large donations in 1998. The increased investment earnings on these donations resulted in a dramatic decrease in the public support percentage. Public support has increased considerably since these gifts, but is not nearly enough to reach the 33 1/3% public support percentage. The Foundation believes it can generate additional public support and maintain the public support percentage above 10%. Based on the information presented, the Foundation respectfully requests its publicly supported status be maintained under the facts and circumstances test.
Explanation
 
 
 
 
Schedule A (Form 990 or 990-EZ) 2012

Additional Data


Software ID: 12000229
Software Version: 2012v2.0
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.
MediumBullet Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2012
Open to Public
Inspection
Name of the organization
Caldwell Kiwanis Youth Foundation Inc
 
Employer identification number

94-3047889
Identifier Return Reference Explanation
Form 990-EZ, Part II, Line 26.1002 Total Liabilities.1002 Grants Payable - Beginning $1666 Grants Payable - Ending $832
Form 990-EZ, Part II, Line 24.2 Other Assets.2 Bond premium (discount) - Beginning $7744 Bond premium (discount) - Ending $8746
Form 990-EZ, Part II, Line 24.1 Other Assets.1 Accrued interest - Beginning $4486 Accrued interest - Ending $3811
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2012

Additional Data


Software ID: 12000229
Software Version: 2012v2.0