Civic Intelligence

Kodai Friends International Inc

EIN 20-3848565 • 501(c)3 • Bellingham, WA

Profile

To receive donations from alumni and friends of kodaikanal international school ("kis") in india and to manage investments and make grants to fund scholarships and a variety of projects at kis and in the community.

Refreshing map…

216 Viewcrest RdBellingham, WA 98229

www.kfi-us.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

22nd percentile

0.00x

Higher debt load relative to assets than 22% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

42nd percentile

0.04x

Higher debt load relative to revenue than 42% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

2nd percentile

-192%

Higher net margin than 2% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

44th percentile

$21,810

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 22.1% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

53rd percentile

4.7%

Faster asset growth than 53% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

1st percentile

-87%

Faster revenue growth than 1% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets22nd percentile

Assets

Up

$3,615,499

Up $286,543 (+8.6%) from 2022

Liabilities

Up

$129,338

Up $73,322 (+131%) from 2022

Net Assets

Up

$3,486,161

Up $213,221 (+6.5%) from 2022

Operations
Liabilities / Revenue42nd percentileNet Margin2nd percentile

Revenue

Down

$302,362

Down $63,833 (-17%) from 2022

Expenses

Up

$258,285

Up $79,719 (+45%) from 2022

Net Income

Down

$44,077

Down $143,552 (-77%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth53rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $2,353,600Liabilities 2011: $7,055Net Assets 2011: $2,346,5452011Assets 2012: $2,077,214Liabilities 2012: $4,001Net Assets 2012: $2,073,2132012Assets 2013: $2,266,592Liabilities 2013: $2,519Net Assets 2013: $2,264,0732013Assets 2014: $2,591,038Liabilities 2014: $28,543Net Assets 2014: $2,562,4952014Assets 2015: $2,582,955Liabilities 2015: $2,912Net Assets 2015: $2,580,0432015Assets 2016: $2,461,570Liabilities 2016: $781Net Assets 2016: $2,460,7892016Assets 2017: $2,892,638Liabilities 2017: $1,371Net Assets 2017: $2,891,2672017Assets 2018: $3,072,334Liabilities 2018: $3,441Net Assets 2018: $3,068,8932018Assets 2019: $3,162,052Liabilities 2019: $5,597Net Assets 2019: $3,156,4552019Assets 2020: $3,314,002Liabilities 2020: $204,924Net Assets 2020: $3,109,0782020Assets 2021: $3,963,475Liabilities 2021: $20,252Net Assets 2021: $3,943,2232021Assets 2022: $3,328,956Liabilities 2022: $56,016Net Assets 2022: $3,272,9402022Assets 2023: $3,615,499Liabilities 2023: $129,338Net Assets 2023: $3,486,1612023

Highlighted filing

2023

Assets$3,615,499
Liabilities$129,338
Net Assets$3,486,161
Open 2023 Filing

Operations Trend

Revenue Growth1st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KExpenses 2011: $217,0372011Expenses 2012: $179,5252012Expenses 2013: $115,8572013Revenue 2014: $314,855Expenses 2014: $214,151Net Income 2014: $100,7042014Revenue 2015: $204,324Expenses 2015: $142,212Net Income 2015: $62,1122015Revenue 2016: $177,980Expenses 2016: $160,103Net Income 2016: $17,8772016Revenue 2017: $387,552Expenses 2017: $154,047Net Income 2017: $233,5052017Revenue 2018: $226,693Expenses 2018: $143,810Net Income 2018: $82,8832018Revenue 2019: $317,490Expenses 2019: $161,776Net Income 2019: $155,7142019Revenue 2020: $255,843Expenses 2020: $282,322Net Income 2020: -$26,4792020Revenue 2021: $597,811Expenses 2021: $296,892Net Income 2021: $300,9192021Revenue 2022: $366,195Expenses 2022: $178,566Net Income 2022: $187,6292022Revenue 2023: $302,362Expenses 2023: $258,285Net Income 2023: $44,0772023

Highlighted filing

2023

Revenue$302,362
Expenses$258,285
Net Income$44,077
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$3,615,499
Liabilities
$129,338
Net assets
$3,486,161
Revenue
$302,362
Expenses
$258,285
Net income
$44,077
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.62$0.13$3.49$0.30$0.26$0.04
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.33$0.06$3.27$0.37$0.18$0.19
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.96$0.02$3.94$0.60$0.30$0.30
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.31$0.20$3.11$0.26$0.28$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.16$0.01$3.16$0.32$0.16$0.16
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.07$0.00$3.07$0.23$0.14$0.08
2017Summary only. Only limited summary data is available for this year.$2.89$0.00$2.89$0.39$0.15$0.23
2016Detailed filing. Detailed filing data is available for this year.$2.46$0.00$2.46$0.18$0.16$0.02
2015Detailed filing. Detailed filing data is available for this year.$2.58$0.00$2.58$0.20$0.14$0.06
2014Detailed filing. Detailed filing data is available for this year.$2.59$0.03$2.56$0.31$0.21$0.10
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.27$0.00$2.26$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.08$0.00$2.07$0.18
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.35$0.01$2.35$0.22
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Oct 26, 2023
Return Version
2022v5.0
Gross Receipts
$1,464,696
Mission and Program Overview

Mission

Kodai friends international (kfi) serves to enhance the mission of kodaikanal international school (kis) and other educational organizations in tamil nadu, india that strengthen the values of kis, through financial and administrative aid, as well as supporting kis alumni and friends in north america.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,215,709$2,471,086▲ $255,377
Investments Other Securities$894,056$856,150▼ $37,906
Savings and Temporary Cash Investments$102,760$118,597▲ $15,837
Cash and Non-Interest-Bearing Accounts$19,447$68,485▲ $49,038
Accounts Receivable$3,065$3,537▲ $472
Total Assets$3,328,956$3,615,499▲ $286,543
Other Assets Total$93,919$97,644▲ $3,725
Liabilities
Grants Payable$50,275$126,137▲ $75,862
Accounts Payable and Accrued Expenses$5,741$3,201▼ $2,540
Total Liabilities$56,016$129,338▲ $73,322
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,083,756$3,221,084▲ $137,328
Net Assets With Donor Restrictions$189,184$265,077▲ $75,893
Total Net Assets Fund Balance$3,272,940$3,486,161▲ $213,221
Total Liabilities and Net Assets / Fund Balance$3,328,956$3,615,499▲ $286,543

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$856,150--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$77,883-▲ $3,368-$81,251
2021$95,587-▼ $17,704-$77,883
2020$67,751-▲ $27,836-$95,587
2019$80,588-▼ $12,767-$67,751
2018$76,395-▲ $4,193-$80,588
Compensation and Service Providers
Top Officer Pay44th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Louise Heineman RiberEx Officio, AdministratorPT$18,253$18,253

Board Members and Trustees

NameTitle
Margaret GreenePresident
Rebecca ClotheyVice President/secretary
Jane CummingsDirector
Kristina AierDirector
Lyn KrauseDirector
Shrikant RamamurthyDirector
Stavan IsraelDirector
Sylvia Trautmann RogersDirector
Daryl MillerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$174,254
Program Service Revenue
$0
Investment Income
$128,108
Other Revenue
$0
All Other Contributions
$174,254
Change in Net Assets
$44,077

Audited Revenue Reconciliation

Revenue per Audited Statements
$282,095
Revenue Not Reported on Financial Statements
$20,267
Revenue Not Reported on Form 990
$169,144
Total Revenue per Audited Statements
$451,239
Total Revenue per Form 990
$302,362
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$170,478
Other Expenses$53,868
Salaries, Compensation, and Employee Benefits$33,939
Total Fundraising Expense$11,112
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$170,478--$170,478
Current Officers, Directors, Trustees, and Key Employees$8,485$16,969$8,485$33,939
Fees for Services Other$287$22,713$287$23,287
Fees for Service Investment Mgmnt Fees-$20,267-$20,267
Other Expenses$10$970$10$990
Office Expenses$111$223$111$445
Total Functional Expenses$181,591$65,582$11,112$258,285

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$258,285
Expenses per Audited Statements$238,018
Total Expenses per Audited Statements$238,018
Expenses Not Reported on Financial Statements$20,267
Expenses Not Reported on Form 990$0
International Activity

International Summary

Offices
0
Employees
0
Spending
$170,478

International Compliance

Foreign grant records maintained
No
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
AsiaGrants to RecipientsGrants to Recipients00$170,478
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“Draft copy was circulated electronically and approved prior to submission of tax return.”

Form 990, Part VI, Section B, Line 12C

“Monitored and discussed in board meetings.”

Form 990, Part VI, Section B, Line 15

“Comparable data for demographic.”

Form 990, Part VI, Section C, Line 19

“UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Kodai Friends International Inc
EIN
20-3848565
Phone
2066961335
Address
216 VIEWCREST RD, BELLINGHAM, WA 98229

Signing Officer

Name
Daryl Miller
Title
Treasurer
Phone
2065103833
Signed
2023-10-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daryl Miller
Formed
2005
Legal Domicile
De
Voting Board Members
9
Independent Board Members
9
Employees
2
Volunteers
10

Preparer

Firm
Leone Mcdonnell & Roberts Pa
Address
61 SOUTH MAIN STREET PO BOX 1140, WOLFEBORO, NH 03894
Preparer
Evan J Stowell
Phone
6035691953
Supplemental Narrative

Additional Explanations

Form 990 Page 1 Part 1 Line 1

“To receive donations from alumni and friends of kodaikanal international school ("kis") in india and to manage investments and make grants to fund scholarships and a variety of projects at kis and in the community.”

Form 990, Part III, Line 2

“Faculty prizes to recognize economics and english students, support the english and economics departments' needs at kis; in honor of past teachers in these departments. Also: to support the kis development office in their fundraising efforts and management of all projects supported by kfi.”

Form 990, Part IX, Line 11G

“Professional fees: program service expenses 287. Management and general expenses 22,713. Fundraising expenses 287. Total expenses 23,287.”

FORM 990, PART XI, LINE 9:

“Beneficial interest in charitable trust 3,368. Accrued investment income 472. Change in value of donated life insurance 357.”

Form 990 Page 12 Line 2C

“The process has not changed from the prior year.”

Financial Statement Notes

PART V, LINE 4:

“The endowment of the kodai friends international, inc consists of five funds established in an account with the presbyterian church foundation (the "foundation") by the muyskens family. The foundation will distribute annually, within the first quarter of each year, a payment equal to all increases in the market value of the fund which exceed the consumer price index percentage increase for the previous calendar year. However, if in any year there is no increase in the market value to this fund as detailed above, no payment will be made to the organization. As required by generally accepted accounting principles, net assets associated with endowment funds are classified and reported based on the existence of donor imposed restrictions.”

PART X, LINE 2:

“The organization is exempt from income taxes under code section 501 (c)(3) of the internal revenue code. In addition, the organization qualifies for the charitable contribution deduction under section 170(b)(1)(a) and has been classified as an organization other than a private foundation under section 509(a)(2). Accounting standard codification no. 740, "accounting for income taxes," established the minimum threshold for recognizing, and a system for measuring, the benefits of tax return positions in financial statements. The organization has analyzed its tax position taken on its exempt purpose information returns for the previous three years and has concluded that no provision for income taxes is necessary in the organization's financial statements.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Accrued investment income 472. Gain on beneficial interest in charitable trust 3,368. Gain on donated life insurance policy 357.”

Raw XML AppendixShowing 400 of 519 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/ActivityOrMissionDesc0KODAI FRIENDS INTERNATIONAL (KFI) SERVES TO ENHANCE THE MISSION OF KODAIKANAL INTERNATIONAL SCHOOL (KIS) AND OTHER EDUCATIONAL ORGANIZATIONS IN TAMIL NADU, INDIA THAT STRENGTHEN THE VALUES OF KIS, THROUGH FINANCIAL AND ADMINISTRATIVE AID, AS WELL AS SUPPORTING KIS ALUMNI AND FRIENDS IN NORTH AMERICA.
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IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantAmt037637
IRS990/GrantsPayableGrp/BOYAmt050275
IRS990/GrantsPayableGrp/EOYAmt0126137
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt01218687
IRS990/GrossReceiptsAmt01464696
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt071755
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt071755
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt0894056
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt0856150
IRS990/InvestmentsPubTradedSecGrp/BOYAmt02215709
IRS990/InvestmentsPubTradedSecGrp/EOYAmt02471086
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0DE
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt01162334
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0KODAI FRIENDS INTERNATIONAL (KFI) SERVES TO ENHANCE THE MISSION OF KODAIKANAL INTERNATIONAL SCHOOL (KIS) AND OTHER EDUCATIONAL ORGANIZATIONS IN TAMIL NADU, INDIA THAT STRENGTHEN THE VALUES OF KIS, THROUGH FINANCIAL AND ADMINISTRATIVE AID, AS WELL AS SUPPORTING KIS ALUMNI AND FRIENDS IN NORTH AMERICA.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd01
IRS990/NetAssetsOrFundBalancesBOYAmt03272940
IRS990/NetAssetsOrFundBalancesEOYAmt03486161
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt056353
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt056353
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0164947
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt03083756
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt03221084
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/FundraisingAmt0111
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0223
IRS990/OfficeExpensesGrp/ProgramServicesAmt0111
IRS990/OfficeExpensesGrp/TotalAmt0445
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt093919
IRS990/OtherAssetsTotalGrp/EOYAmt097644
IRS990/OtherChangesInNetAssetsAmt04197
IRS990/OtherExpensesGrp/Desc0OTHER
IRS990/OtherExpensesGrp/Desc1PRINTING AND POSTAGE
IRS990/OtherExpensesGrp/FundraisingAmt02219
IRS990/OtherExpensesGrp/FundraisingAmt110
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04440
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1970
IRS990/OtherExpensesGrp/ProgramServicesAmt02220
IRS990/OtherExpensesGrp/ProgramServicesAmt110
IRS990/OtherExpensesGrp/TotalAmt08879
IRS990/OtherExpensesGrp/TotalAmt1990
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0DARYL MILLER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0KIS SCHOLARSHIP (FORMERLY REFERRED TO AS KFI GLOBAL CITIZEN SCHOLARSHIP): DONATIONS FROM KODAI ALUMNI BOTH DURING THE CENTENNIAL CAMPAIGN AND IN THE OTHER YEARS TO PROVIDE SCHOLARSHIP TO KODAI. RUSSELL DEVALOIS SCHOLARSHIP: DONATIONS FROM KODAI ALUMNI IN THE CLASS OF 1943 TO HONOR THE MEMORY OF THEIR CLASSMATE GOAL TO ESTABLISH A SCHOLARSHIP FUND TO HONOR RUSSELL.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt030750
IRS990/ProgSrvcAccomActy2Grp/GrantAmt030750
IRS990/ProgSrvcAccomActy3Grp/Desc0KIS DEVELOPMENT OFFICE: TO SUPPORT THE KIS DEVELOPMENT OFFICE IN THIER FUNDRAISING EFFORTS AND MANAGEMENT OF ALL PROJECTS SUPPORTED BY KFI.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt010000
IRS990/ProgSrvcAccomActy3Grp/GrantAmt010000
IRS990/ProgSrvcAccomActyOtherGrp/Desc0SCHOLARHSIPS AND GRANTS USED FOR OTHER PURPOSES AND EXPENSES OF KODAIKANAL INTERNATIONAL SCHOOL (KIS).
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0103204
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt092091
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt094493
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0110635
IRS990/PYInvestmentIncomeAmt0271702
IRS990/PYOtherExpensesAmt029391
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0187629
IRS990/PYSalariesCompEmpBnftPaidAmt038540
IRS990/PYTotalExpensesAmt0178566
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0366195
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt044077
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0102760
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0118597
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0174254
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt094493
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0168580
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt067002
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt084592
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0588921
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt072719
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt061251
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt054579
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt063606
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt057364
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0309519
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.65550
IRS990ScheduleA/PublicSupportPY170Pct00.60220
IRS990ScheduleA/PublicSupportTotal170Amt0588921
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0174254
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt094493
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0168580
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt067002
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt084592
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0588921
IRS990ScheduleA/TotalSupportAmt0898440
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt077883
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt081251
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt03368
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt095587
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt077883
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-17704
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt067751
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt095587
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt027836
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt080588
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt067751
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-12767
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt076395
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt080588
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt04193
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd01
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt020267
IRS990ScheduleD/ExpensesSubtotalAmt0238018
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt020267
IRS990ScheduleD/InvestmentExpensesNotIncldAmt020267
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0164947
IRS990ScheduleD/OtherRevenueAmt04197
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0856150
IRS990ScheduleD/OtherSecuritiesGrp/Desc0FIXED INCOME SECURITIES
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/RevenueNotReportedAmt0169144
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt020267
IRS990ScheduleD/RevenueSubtotalAmt0282095
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ENDOWMENT OF THE KODAI FRIENDS INTERNATIONAL, INC CONSISTS OF FIVE FUNDS ESTABLISHED IN AN ACCOUNT WITH THE PRESBYTERIAN CHURCH FOUNDATION (THE "FOUNDATION") BY THE MUYSKENS FAMILY. THE FOUNDATION WILL DISTRIBUTE ANNUALLY, WITHIN THE FIRST QUARTER OF EACH YEAR, A PAYMENT EQUAL TO ALL INCREASES IN THE MARKET VALUE OF THE FUND WHICH EXCEED THE CONSUMER PRICE INDEX PERCENTAGE INCREASE FOR THE PREVIOUS CALENDAR YEAR. HOWEVER, IF IN ANY YEAR THERE IS NO INCREASE IN THE MARKET VALUE TO THIS FUND AS DETAILED ABOVE, NO PAYMENT WILL BE MADE TO THE ORGANIZATION. AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OF DONOR IMPOSED RESTRICTIONS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER CODE SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, THE ORGANIZATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). ACCOUNTING STANDARD CODIFICATION NO. 740, "ACCOUNTING FOR INCOME TAXES," ESTABLISHED THE MINIMUM THRESHOLD FOR RECOGNIZING, AND A SYSTEM FOR MEASURING, THE BENEFITS OF TAX RETURN POSITIONS IN FINANCIAL STATEMENTS. THE ORGANIZATION HAS ANALYZED ITS TAX POSITION TAKEN ON ITS EXEMPT PURPOSE INFORMATION RETURNS FOR THE PREVIOUS THREE YEARS AND HAS CONCLUDED THAT NO PROVISION FOR INCOME TAXES IS NECESSARY IN THE ORGANIZATION'S FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2ACCRUED INVESTMENT INCOME 472. GAIN ON BENEFICIAL INTEREST IN CHARITABLE TRUST 3,368. GAIN ON DONATED LIFE INSURANCE POLICY 357.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt0856150
IRS990ScheduleD/TotalExpensesPerForm990Amt0258285
IRS990ScheduleD/TotalRevenuePerForm990Amt0302362
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0451239
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0238018
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt0170478
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0ASIA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0GRANTS TO RECIPIENTS
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0GRANTS TO RECIPIENTS
IRS990ScheduleF/BoycottCountriesInd00
IRS990ScheduleF/ContinuationSpentAmt00
IRS990ScheduleF/ContinuationTotalEmployeeCnt00
IRS990ScheduleF/ContinuationTotalOfficeCnt00
IRS990ScheduleF/ForeignCorpOwnershipInd00
IRS990ScheduleF/ForeignPartnershipInd00
IRS990ScheduleF/GrantRecordsMaintainedInd00
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt084641
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt137637
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt25000
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt325000
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt44200
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt53250
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt6750
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt710000
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0WIRE
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt1WIRE
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt2WIRE
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt3WIRE
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt4WIRE
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt5WIRE
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt6WIRE
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt7WIRE
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/NonCashAssistanceAmt00
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/NonCashAssistanceAmt10
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/NonCashAssistanceAmt20
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/NonCashAssistanceAmt30
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/NonCashAssistanceAmt40
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/NonCashAssistanceAmt50
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/NonCashAssistanceAmt60
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/NonCashAssistanceAmt70
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0KIS DEVELOPMENT OFFICE SUPPORT
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt1KIS CENTER FOR ENVIRONMENT & HUMANITY
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt2RUSSELL DE VALOIS SCHOLARSHIP
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt3KIS SCHOLARSHIP FUND
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt4PALANI HILLS AGENTS OF CHANGE
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt5SMOKELESS STOVES PROJECT
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt6DEJONG MUSIC AWARD
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt7SALARY SUPPORT / KIS FACULTY
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0SOUTH ASIA
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt1SOUTH ASIA
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt2SOUTH ASIA
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt3SOUTH ASIA
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt4SOUTH ASIA
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt5SOUTH ASIA
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt6SOUTH ASIA

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