• Board Development
• Executive
• Finance
• Fund Development
• Governance

This Conflict of Interest Policy of the Kiwanis Cal-Nev-Ha Foundation (the "Foundation"): (A) defines conflicts of interest; (B) identifies classes of individuals within the Foundation covered by this policy; (C) facilitates disclosure of information that may help identify conflicts of interest; and (D) specifies procedures to be followed in managing conflicts of interest.

1. Definition of conflicts of interest. A conflict of interest arises when a person in a position of authority over the Foundation may benefit financially from a decision he or she could make in that capacity, including indirect benefits such as to family members or businesses with which the person is closely associated. This policy is focused upon material financial interest of, or benefit to, such persons.
   
2. Individuals covered. Persons covered by this policy are the Foundation's officers, directors, and Chief Employed Executive.
   
3. Facilitation of disclosure. Persons covered by this policy will annually disclose or update to the Foundation President on a form provided by the Foundation their interests that could give rise to conflicts of interest, such as a list of family members, substantial business or investment holdings, and other transactions or affiliations with businesses and other organizations or those of family members.
   
4. Procedures to manage conflicts. For each interest disclosed to the Foundation President, the President will determine whether to: (a) take no action; (b) assure full disclosure to the Board of Directors and other individuals covered by this policy; (c) ask the person to recuse himself/herself from participation in related discussions or decisions within the Foundation; or (d) ask the person to resign from his or her position in the Foundation or, if the person refuses to resign, become subject to possible removal in accordance with the Foundation's removal procedures. The Foundation's Chief Employed Executive and Chief Employed Finance Executive will monitor proposed or ongoing transactions for conflicts of interest and disclose them to the Foundation President in order to deal with potential or actual conflicts, whether discovered before or after the transaction has occurred.

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This Joint Venture Policy of the Kiwanis Cal-Nev-Ha Foundation (the "Foundation") requires that the Foundation evaluate its participation in joint venture arrangements under Federal tax law and take steps to safeguard the Foundation's exempt status with respect to such arrangements. It applies to any joint ownership or contractual arrangement through which there is an agreement to jointly undertake a specific business enterprise, investment, or exempt purpose activity as further defined in this policy.

1. Joint ventures or similar arrangements with taxable entities. For purposes of this policy, a joint venture or similar arrangement (a "venture or arrangement") means any joint ownership or contractual arrangement through which there is an agreement to jointly undertake a specific business enterprise, investment, or exempt purpose activity without regard to: (i) whether the Foundation controls the venture or arrangement; (ii) the legal structure of the venture or arrangement; or (iii) whether the venture or arrangement is taxed as a partnership or as an association or corporation for federal income tax purposes. A venture or arrangement is disregarded if it meets both of the following conditions:
   
   1. 95% or more of the venture's or arrangement's income for its tax year ending within the Foundation's tax year is excluded from unrelated business income taxation including but not limited to: (a) dividends, interest, and annuities; (b) royalties; (c) rent from real property and incidental related personal property except to the extent of debt financing; and (d) gains or losses from the sale of property; and
      
   2. The primary purpose of the Foundation's contribution to, or investment or participation in, the venture or arrangement is the production of income or appreciation of property.

   
   

2. Safeguards to ensure exempt status protection. The Foundation will: (i) negotiate in its transactions and arrangements with other members of the venture or arrangement such terms and safeguards adequate to ensure that the Foundation's exempt status is protected; and (ii) take steps to safeguard the Foundation's exempt status with respect to the venture or arrangement. Some examples of safeguards include:
   1. Control over the venture or arrangement sufficient to ensure that it furthers the exempt purpose of the organization;
      
   2. Requirements that the venture or arrangement gives priority to exempt purposes over maximizing profits for the other participants;
      
   3. That the venture or arrangement not engage in activities that would jeopardize the Foundation's exemption; and
      
   4. That all contracts entered into with the organization be on terms that are arm's length or more favorable to the Foundation.

This Whistleblower Policy of the Kiwanis Cal-Nev-Ha Foundation (the "Foundation"): (A) encourages staff and volunteers to come forward with credible information on illegal practices or serious violations of adopted policies of the Foundation; (B) specifies that the Foundation will protect the person from retaliation; and (C) identifies where such information can be reported.

1. Encouragement of reporting. The Foundation encourages complaints, reports or inquiries about illegal practices or serious violations of the Foundation's policies, including illegal or improper conduct by the Foundation itself, by its leadership, or by others on its behalf. Appropriate subjects to raise under this policy would include financial improprieties, accounting or audit matters, ethical violations, or other similar illegal or improper practices or policies. Other subjects on which the Foundation has existing complaint mechanisms should be addressed under those mechanisms, such as raising matters of alleged discrimination or harassment via the Foundation's human resources channels, unless those channels are themselves implicated in the wrongdoing. This policy is not intended to provide a means of appeal from outcomes in those other mechanisms.
   
2. Protection from retaliation. The Foundation prohibits retaliation by or on behalf of the Foundation against staff or volunteers for making good faith complaints, reports or inquiries under this policy or for participating in a review or investigation under this policy. This protection extends to those whose allegations are made in good faith but prove to be mistaken. The Foundation reserves the right to discipline persons who make bad faith, knowingly false, or vexatious complaints, reports or inquiries or who otherwise abuse this policy.
   
3. Where to report. Complaints, reports or inquiries may be made under this policy on a confidential or anonymous basis. They should describe in detail the specific facts demonstrating the bases for the complaints, reports or inquiries. They should be directed to the Secretary/Treasurer or President; provided however, if both of those persons are implicated in the complaint, report or inquiry, it should be directed to the Chairman of the Governance Committee of the Foundation. The Foundation will conduct a prompt, discreet, and objective review or investigation. Staff or volunteers must recognize that the Foundation may be unable to fully evaluate a vague or general complaint, report or inquiry that is made anonymously.

This Document Retention and Destruction Policy of the Kiwanis Cal-Nev-Ha Foundation (the "Foundation") identifies the record retention responsibilities of staff, volunteers, members of the Board of Directors, and outsiders for maintaining and documenting the storage and destruction of the Foundation's documents and records.

1. The rules for document retention are as follows:
   1. The Foundation's staff, volunteers, members of the Board of Directors and outsiders (i.e., independent contractors via agreements with them) are required to honor these rules:
      1. Paper or electronic documents indicated under the terms for retention below will be transferred and maintained by the Human Resources, Legal or Administrative staffs/departments or their equivalents; All other paper documents will be destroyed after seven years;
      2. All other paper documents will be destroyed after seven years;
      3. No paper or electronic documents will be destroyed or deleted if pertinent to any ongoing or anticipated government investigation or proceeding or private litigation.
         
2. The minimum terms for document retention are as follows:
   1. Retainnpermanently:
      • Governance records - Charter and amendments, Bylaws, other organizational documents, governing board and board committee minutes.
      • Tax records - Filed state and federal tax returns/reports and supporting records, tax exemption determination letter and related correspondence, files related to tax audits.
      • Intellectual property records - Copyright and trademark registrations and samples of protected works.
      • Financial records - Audited financial statements, attorney contingent liability letters.
   2. Retain for 10 years:
      • Pension and benefit records - Pension (ERISA) plan participant/beneficiary records, actuarial reports, related correspondence with government agencies, and supporting records.
      • Government relations records - State and federal lobbying and political contribution reports and supporting records.
   3. Retain for five years:
      • Employee/employment records - Employee names, addresses, social security numbers, dates of birth, INS Form 9, resume/application materials, job descriptions, dates of hire and termination/separation, evaluations, compensation information, promotions, transfers, disciplinary matters, time/payroll records, leave/comp time/FMLA, engagement and discharge correspondence, documentation of basis for independent contractor status (retain for all current employees and independent contractors and for three years after departure of each individual).
      • Lease, insurance, and contract/license records - Software license agreements, vendor, hotel, and service agreements, independent contractor agreements, employment agreements, consultant agreements, and all other agreements (retain during the term of the agreement and for three years after the termination, expiration, non-renewal of each agreement).
   4. Retain for 1 year:
      • All other electronic records, documents and files - Correspondence files, past budgets, bank statements, publications, employee manuals/policies and procedures, survey information.
        
3. Exceptions to these rules and terms for retention may be granted only by the Foundation's Chief Employed Executive or Foundation President.

1. The Foundation President may request support and assistance from the District Governor. This may encompass support and assistance from the District Board of Trustees and/or assigned Kiwanians

   Each elected board member will represent the Foundation in those divisions, as assigned by the Ambassadors Committee Chairman.

2. Each elected board member will present at least one program in each assigned division during the administrative year, as negotiated with the Lt. Governor of the division, in support of Foundation programs.
   
3. Each elected board member will be available to their respective divisions, as may be requested, to assist in education of and support for Foundation programs, and to work with the Foundation Ambassador, or as may be assigned by the District Governor or Lt. Governor for the division.
   
4. Each Foundation board applicant will be apprised of this policy.

1. Ambassadors may be nominated by the division Lt. Governor or the District Governor. Ambassadors may represent more than one division.
   
2. Ambassadors are responsible for the direct role of representing the Foundation and to provide programs and information on Foundation programs and activities to Kiwanians in the assigned division, including programs that carry out the primary focus of the Foundation.
   1. Ambassadors shall encourage Kiwanians and Kiwanis clubs in the assigned division to support the programs of the Kiwanis Cal-Nev-Ha Foundation and Kiwanis International Foundation.
      
   2. Ambassadors shall provide each club in the assigned division with at least one Foundation program, and regular updates on Foundation activities. Updates on programs can be electronic "newsletters" or direct electronic mailings, or at scheduled division meetings.
      
   3. Ambassadors shall assist the clubs in the assigned division with matters concerning the Cal-Nev-Ha Foundation or the Kiwanis International Foundation, as requested.
      
3. Ambassador training shall include, at minimum, the following:
   
   • orientation regarding duties at the District Convention;
   • training and refresher courses at Mid-Year Conferences;
   • resource materials in the form of a "Foundation Ambassador Resource" binder, audio-visual materials, and printed materials on Foundation activities and programs;
   • Ambassadors' Newsletters, electronically or printed throughout the administrative year;
   • voucher process for mileage reimbursement;
     
4. Ambassador resources shall include printed, electronic or written information, including coordination with Foundation Ambassador Committee Chairman and Foundation staff.
   
5. Ambassadors shall attend scheduled training at Mid-Year Conferences, or District Convention, prior to assuming the duties of Foundation Ambassador.
   
6. Mileage reimbursement may be provided for travel for Foundation Ambassadors in the annual budget of the Foundation.
   
7. "Agreement by Cal-Nev-Ha Foundation Ambassador to Perform the Duties of Their Offices" shall be signed by, and a copy of the signed form provided to, the Foundation Ambassador. (Copy of current agreement is attached to this policy).
   
8. "Conflict of Interest Policy / Disclosure Agreement" shall be signed by, and a copy of the signed form provided to, the Foundation Ambassador. (Copy of the current policy/disclosure agreement is attached to this policy).
   
9. "Duties and Responsibilities of a District Foundation Ambassador" booklet shall be provided to each prospective Foundation Ambassador as part of orientation or training. (Copy of the current booklet is attached to this policy).

1. The Committee will consist of at least 5 members.
   
2. Turn around time from the time a completed application is received should be two weeks or less.

1. Develop and maintain club grant, PTP grant and SLP grant applications and information forms;
   
2. Coordinate club grant, PTP grant and SLP grant applications and information with the Foundation office staff;
   
3. Review and approve club grant, PTP grant and SLP grant applications within the stated guidelines;
   
4. Communicate with clubs regarding their applications;
   
5. Inform the Foundation Board of Directors of club grant, PTP grant and SLP grant status on a regular basis, as to grants approved or rejected, amounts approved and grant requests pending.

1. Develop and maintain division grant and multi-club grant applications and information forms. Special grants will be handled on a case by case basis with no specific application required;
   
2. Coordinate division grant, multi-club grant and special grant applications with the Foundation office staff;
   
3. Review and approve division grant, multi-club grant and special grant applications within the stated guidelines;
   
4. Communicate with the Division's Lt. Governor or applicants regarding their applications;
   
5. Inform the Foundation Board of Directors of division grant, multi-club grant and special grant status on a regular basis, as to grants approved or rejected, amounts approved and grant requests pending.

1. Club grants shall be limited to 25% of the total project cost up to a maximum amount of $1,500.
   
2. PTP grants shall be provided as matching funds up to a maximum amount of $2,000.
   
3. SLP grants shall be provided as matching funds for PTP projects only up to a maximum amount of $250.
   
4. Division and multi-club grants shall only be for PTP purposes and shall not exceed a maximum amount of $5,000.
   
5. Special grants shall be approved up to a maximum amount of $5,000 at the Committee level. The Foundation Board of Directors must approve grants in excess of $5,000.

1. Grants of $500 or less may be approved by the Foundation's Secretary/Treasurer.
   
2. Grants of $1,000 or less that exceed $500 must have approval of the Chairman of the Committee and the Foundation's Secretary/Treasurer.
   
3. Grants of $5,000 or less that exceed $1,000 must be approved by a majority of the Committee.
   
4. Grants that exceed $5,000 must be approved by the Foundation Board.

1. To know the operating plan and procedures of the Kiwanis Cal-Nev-Ha Foundation and its financial requirements.
   
2. To prepare the annual budget and to present the budget to the Board for approval.
   
3. To ensure the books and records of the Foundation are kept in conformity with generally accepted accounting principles.
   
4. To examine and consider the reports of financial operations for the Foundation and to make recommendations concerning such reports to the Board.

1. The Finance Committee shall meet at such time and place as the Chairman of the Committee may designate
   
2. The annual budget meeting will be held prior to the first Board meeting of the year. The Foundation Secretary/Treasurer is authorized to pay normal operating expenditures prior to the approval of the budget by the Board.
   
3. Special meetings may be called by the President, the Chairman or by a majority of the Committee.
   
4. At least fifteen days written notice shall be given for either regular or special Committee meetings.

1. To carry out its functions and responsibilities, the Finance Committee shall review all contracts and other documents pertinent to the financial structure of the Foundation.

1. The Finance Committee appointed by the President/President-designate shall meet prior to the first Board meeting to prepare the budget for the twelve-month period beginning October.
   
2. Prior to the budget preparation meeting of the Finance Committee, the Secretary/Treasurer shall send a budget request form to each incoming committee chairman, or if such chairman has not yet been appointed to the current committee chairman.
   
3. All budget requests made by committees or officers shall be submitted to the Finance Committee Chairman prior to the budget meeting of the Finance Committee.
   
4. The proposed budget shall be presented by the Finance Committee Chairman to the Board at its first meeting.

1. Any request for changes or modifications of the budget should be submitted in writing to the Finance Committee Chairman and should set forth the reasons for the changes or modifications.
   
2. The request for changes or modifications of the budget shall be considered by the Finance Committee at its next meeting.
   
3. Any changes or modifications of the budget must be approved by the Board.

1. Any request for funds not budgeted should be in writing to the Finance Committee Chairman and such request should be handled as a request for budget change or modification as provided in Section 143.4 above. Such request shall be considered on the basis of need and the financial status of the Foundation at the time the request is made
   
2. Expenditures authorized or obligations incurred by Foundation Officers, Committee Members or any persons for non-budgeted items will be the personal responsibility of the person authorizing the expenditure or obligation.
   
3. Any request for purchases of non-budgeted items by Foundation Officers or Foundation Committee Chairmen shall be requested in writing to the Foundation office, and all purchases shall be authorized by purchase order to the vendor and signed by the Secretary/Treasurer.
   
4. No funds within the budget may be transferred or used for any purpose other than the stated budget items without approval of the Finance Committee.

This Policy for Determining Compensation of the Kiwanis Cal-Nev-Ha Foundation (the "Foundation") applies to the compensation of the Foundation's Chief Employed Executive, other Officers or Key Employees.

The process includes all of these elements: (A) review and approval by the Foundation Board of Directors; (B) use of data as to comparable compensation; and (C) contemporaneous documentation and recordkeeping.

1. Review and approval. The compensation of the Foundation's Chief Employed Executive, other Officers or Key Employees is reviewed and approved by the Foundation Board of Directors, provided that persons with conflicts of interest with respect to the compensation arrangement at issue are not involved in this review and approval.
   
2. Use of data as to comparable compensation. The compensation of the Foundation's Chief Employed Executive, other Officers or Key Employees is reviewed and approved using data as to comparable compensation for similarly qualified persons in functionally comparable positions at similarly situated organizations.
   
3. Contemporaneous documentation and recordkeeping. There is contemporaneous documentation and recordkeeping with respect to the deliberations and decisions regarding the compensation arrangement.

1. The Foundation books and records shall be maintained in accordance with generally accepted accounting principles and with proper internal controls.

1. The books and records of the Foundation at all times shall be open for inspection by the Finance Committee, the Finance Chairman, or any Board member.

1. By October 31, every effort will be made by the Secretary/Treasurer to account for all of the prior year's receipts and expenses to permit the closing of the books and records, and to process any excess funds (or deficit) increasing (or decreasing) the appropriate reserve account.

1. Receipts designated to the Kenneth C. Forror, M.D., Scholarship Fund shall be allocated to the three organizations as follows unless specified otherwise.
   
   
   1. 15% Circle K
   2. 50% Key Club
   3. 35% KIWIN'S

   
   

2. If a donation is received for a fund or program which does not exist, acceptance shall be made by the Board. Pending such decision, these funds shall be held and not cashed until accepted or rejected by the Board. The donor will be notified of the actions taken.

1. Board members will be entitled to a reimbursement of not more than $100.00 per board meeting as provided in the annual budget.
   
2. If a meeting of the Board is held in conjunction with a retreat or other function at which the annual budget provides for the expenses of Board members, the $100 reimbursement may not be claimed.
   
3. No reimbursement will be issued by the Secretary/Treasurer unless the Board member submits a voucher or expense report with adequate documentation of his or her expense.

1. The annual budget may provide an expense allowance for the Foundation President.
   
2. No reimbursement will be issued by the Secretary/Treasurer unless the President submits a voucher or expense report with adequate documentation of his or her expense.
   

This committee shall be composed of five (5) members not more than two (2) of whom may also serve on the Finance Committee. The Committee may not include more than two (2) members who are not members of the Foundation Board. The Committee shall not include staff members or officers of the Board.

1. To recommend to the Board the engagement of an independent certified public accountant (CPA) as the Foundation auditor. The Committee may negotiate the auditor's compensation on behalf of the Board. The Committee may also recommend to the Board of Directors the termination of an engagement when the Committee believes this is necessary.
   
2. To have direct communication with the auditor to satisfy Committee members that the financial affairs of the Foundation are in order.
   
3. Review the audit and decide whether to recommend approval to the Board.
   
4. Review the management letter and decide which items should be recommended to staff and/or the Board for further action.
   
5. Pre-approve the audit and non-audit services performed by the independent auditor in order to assure that the provision of such services does not impair the auditor's independence.

1. Serve as a central point of contact for the Pediatric Trauma Program for the Foundation;
   
2. Coordinate information flow for the Pediatric Trauma Program from the Foundation to Kiwanis clubs in the District;
   
3. Maintain the Pediatric Trauma Program publicity and materials for the Foundation;
   
4. Assist in the review of and publicity for the PTP grant program;
   
5. Work with Foundation "Partner Hospitals" by:
   
   
   1. Establishing and periodically reviewing criteria for the Partner Hospital program, including recommendations to the Foundation Board of Directors for appropriate agreements with partner hospitals;
      
   2. Coordinating communication between Partner Hospitals and the Foundation;
      
   3. Assisting Partner Hospitals in assessing their needs in meeting their pediatric trauma programs;
      
   4. Recommending to the Foundation Board of Directors expenditures to assist the Partner Hospitals in meeting their pediatric trauma programs;
      
   5. Recommending to the Foundation Board of Directors additions to the Partner Hospital program;
      
6. Review and recommend to the Foundation Board of Directors any additional Pediatric Trauma Programs that may be presented to the Foundation.

1. Partner Hospitals shall be invited to submit a grant application to the Foundation on an annual basis, commencing on December 1st. The deadline for submission shall be March 31st.
   
2. The PTP Committee shall review all Partner Hospital grant requests submitted and make a recommendation to the Board of Directors. The recommendation of the PTP Committee shall be submitted to the Foundation Secretary, via a written report, not later than April 30th.
   
3. Partner Hospital grants shall be based on merit and awarded based on availability of funds.
   
4. Partner Hospital grant requests shall be considered for unfunded needs directly related to pediatric trauma. Examples may include, but are not limited to the following:
   
   
   1. Providing funding to train doctors and nurses in advanced pediatric courses
   2. Purchasing pediatric medical equipment
   3. Supporting existing and new community outreach programs

The Committee shall be responsible for the staffing, setup and take down of the Foundation booth at conventions and conferences. The Committee will be a sub-committee of the Public Relations/Publicity Committee.

1. The Committee will consist of the following Kiwanis members: the current District Administrators of Circle K, Key Club and KIWIN'S, four (4) to six (6) members plus the Chairman will be appointed annually by the Foundation President. All members are subject to annual approval by the Foundation Board of Directors.
   
2. Ex-officio members of the Committee are the Secretary/Treasurer of the Foundation, Department Director of SLP (if one is appointed by the District Governor), the District Director of Service Leadership Programs, the President of the Foundation, the District Governor and the District Governor-elect.
   
3. The Committee shall have a Chairman, Vice Chairman and Secretary. When there is a vacancy, the members of the Committee shall recommend to the Foundation Board of Directors a successor for the appointment.
   
4. The Chairman shall preside at all meetings, in his/her absence, the Vice-Chairman shall preside. The Secretary shall take the minutes of each meeting, and shall send a copy to each member. The District Director of Service Leadership Programs will be the liaison member between the youth groups and this Committee.

1. To direct all fund raising activities with the approval of the Foundation Board of Directors.
   
2. To supervise the promotion for all funds.
   
3. Direct all funds collected payable to the Kiwanis Cal-Nev-Ha Foundation for deposit to the Kenneth C. Forror, M.D., Scholarship Fund.
   
4. To analyze all disbursements. Payments to be made upon request of the Committee by the Foundation Secretary/Treasurer.
   
5. The Foundation Board shall, after careful analysis, have the right to accept or refuse any contribution or action taken by this Committee.

1. The Chairman shall be a member of the Foundation Board of Directors.
   
2. The Committee shall consist of five (5) adult judges for every 75 applications to be judged. Judges shall not be members of any Service Leadership Program.
   
3. The District Administrator or their representative shall be present in an advisory role only.

1. Applications must be made on the "Scholarship Application" Form.
   
2. School transcripts must be submitted for Circle K. Grade Point Average verified by the Faculty Advisor will be accepted for Key Clubs and KIWIN'S
   
3. Applications must be received on or before the established date in the Kiwanis District office.
   
4. Scholarship awards will be announced at the Service Leadership Programs District Convention and presented by the President of the Foundation or his/her representative.

1. Award selection shall be made on criteria as developed by the Kenneth C. Forror, M.D., Scholarship Committee.
   
2. No more than one-third (1/3) of the total scholarship amounts may be awarded to elected board members of the respective organizations.

The Kiwanis Cal-Nev-Ha Foundation will send checks directly to the students selected upon receipt of an acceptable proof of registration. The scholarship award shall be valid until October 15th of the calendar year following the date of the presentation.

1. Prior to scholarship judging each year, the Foundation will advise the three (3) committees of the amount available for scholarships. The Finance Committee will determine this amount after considering the interest earned and of the funds contributed by the respective Service Leadership Programs organizations.
   
2. The amount of the scholarship awards will be reviewed and approved annually by the Foundation Board. Awards shall be not less than $750 or more than $2,500.
   
3. It shall be the responsibility of the Awards Committee to determine the amount of each scholarship awarded.

(Note: Committee name was changed as a housekeeping change. Additionally, SOAP was changed to Service Leadership Programs as housekeeping - November 2007)