Kiwanis Club - Kiddie Land Proposal — City Council/Public Finance and Economic Development Authority/Parking Authority, April 18, 2022

Kiddieland
Kiwanis Club of Greater Merced Foundation
501(c)(3) Corporation
EIN 27-5573377
Kiddieland
Kiwanis Club of Greater Merced Foundation 2
501(c)(3) EIN: 27-5773377
PO Box 1450
Merced, CA 95341
February 28, 2022

RECEIVED
City of Merced County
Attn: City Manager Stephanie R Dietz MAR 2 2022
678 W 18th Street
Merced, CA 95340 MERCED CITY COUNCIL
& CITY MANAGER'S OFFICE
Dear Ms. Dietz,
Thank you for the opportunity to apply for the City of Merced RFP for Community Funding.

The information in this packet will demonstrate the critical need for funding Kiddieland, Merced's one and only amusement park run by dedicated Kiwanis volunteers, high school Key Club members and the Police Explorers. These funds will be used for continued operations after a devastating 2-year closure due to COVID-19 as well as help fund our 5-year plan to upgrade and expand the park for future generations. We are requesting $1,050,242.21
History
Kiddieland was established by the Kiwanis Club of Greater Merced (the Club) in 1957. The Club is a 501(c)(4) corporation and qualifies under the Group Exemption 501(c)(3) GEN 0026 as a subordinate of Kiwanis International #36-1327510, Federal ID# is: 94-1388691.

To encourage sponsorship, the Club established the Kiwanis Club of Greater Merced Foundation (the Foundation) in 2015. The Kiwanis Club of Greater Merced Foundation is a 501(c)(3) Corporation EIN 27-5573377.

Today, Kiddieland has 6 rides and a snack shack. The flagship of Kiddieland is our famous Train that provides rides around Applegate Park. Other rides include a Roller Coaster, Carousel, Helicopter ride, Rocket Ship ride, and Car ride. Kiwanis Kiddieland is open weekends 10 am - 2 pm from late March through October each year.

We provide an annual Easter Egg Hunt at Applegate Park where 3,000 eggs and cases of candy disappear in the blink of an eye and our annual Fright Night which serves approximately 700 kids and parents. Each year we host a Free Community Kids Night and contribute to many other youth sponsored programs through Merced. 1 It is because of the Kiwanis Club of Greater Merced that Merced families can enjoy Kiddieland affordably. No child should be denied the pure joy of an afternoon of rides, snacks and of course, Merced's memorable Kiddleland Train! With your assistance, we hope to continue providing this great community service project to the Merced community. Your substantial contribution to this project would ensure enjoyment for years to come. It would demonstrate to the community your commitment to making Merced a better place for our children to live.

Please see the attached packet containing the submission requirements. Thank you for your consideration.

If you have any questions or need clarification, please reach out to Karen Adams at (209) 777-0953 or Karen Helms at (209) 769-8784.

Sincerely,
Nicole Silveira
President
Kiwanis Club of Greater Merced County
2 Kiddieland
City of Merced RFP for Community Funding
Table of Contents

1. Introductory Letter
a) Contact Information. 1
b) Mission, Goals and Objectives.. ..2
c) General Information and Service Requested
d) Experience and Past and Present Projects
e) Conclusion - Signature of President 5

2. Individual Staff Experience
a) Key Staff and Background
b) Credentials, Education, Years of Experience
• Kiwanis Members 6
• Key Club Members. 8
• Paid Staff 8

3. Proposed Project & Scope of Service
a) Detailed Scope. 9
b) Needs and Strategy to Achieve.. 9
c) Project Activities. 10
d) Project Timeline 11
e) Project Deliverables for Each Phase 11
• Attachment 3.1 - ARPA Funding Grant Request 12a
• Attachment 3.2 - Map 13

4. Program Budget
• Operating Budget for Fiscal Year 2022-2023 14
• Project Salaries for Fiscal Year 2022-2023 15

5. References. 16
Special Matters & Requirements
• General Liability Insurance - Certificate of Insurance. 18a • Workers Compensation - Certificate of Insurance. . 18b • Eligibility - Kiwanis Club of Greater Merced Foundation • Overview. 19
• Organizational Structure - 501(c)(3) Status 20
• By-Laws. 23
Kiwanis Club of Greater Merced
• Organizational Structure - 501(c)(4) 42
• Profit and Loss - October 1, 2017 through February 22, 2022 46 • Transaction Detail - October 1, 2017 through February 22, 2022 50 Estimates as of 2/22/2022 61
Kiddieland
Kiwanis Club of Greater Merced Foundation
501(c)(3) EIN: 27-5773377
PO Box 1450
Merced, CA 95341
February 28, 2022
City of Merced County
Attn: City Manager Stephanie R Dietz
678 W 18th Street
Merced, CA 95340
RE: Section 1 - Introductory Letter
Dear Ms. Dietz,
Kiddieland, located in Applegate Park, was built by our founding Kiwanis members in 1957 and will celebrate 65 years in July 2022. During that time Kiddieland has provided a safe and friendly environment for the community's children to enjoy an amusement park setting at an affordable price. We have served thousands of children and families over the years. Our hope is to continue operating and maintaining Kiddieland with support from sponsors and the well-needed ARPA funding from the City of Merced.

Today, Kiddieland has 6 rides, the A-frame snack shack, party structure plus the original snack shack. The flagship of Kiddieland is our famous Train that provides rides around the perimeter of Applegate Park. Other rides include a Roller Coaster, Carousel, Helicopter ride, Rocket Ship ride, and Car ride. Kiwanis Kiddieland is open weekends 10 am - 2 pm from the last weekend in March through October each year.

The Kiwanis Club of Greater Merced (the Club) established the Kiwanis Club of Greater Merced Foundation (the Foundation) in 2015. The Foundation is funded mainly through the Club plus nominal sponsorship donations. The Foundation is committed to the continued success of Kiddieland.

We appreciate the opportunity to apply for the City of Merced RFP for Community Funding. Please find the requested information below:
a) Contact Information
Nicole Silveira Jim Eckman
President Board Member
Phone: (209) 756-8435 Phone: (209) 600-1914
Email: [email protected] Email:[email protected] Janice Jimenez Karen Helms
Treasurer Board Member
Phone: (209) 769-3686 Phone: (209) 769-8784
Email: [email protected] Email:[email protected]
Karen Adams
Board Member
Phone: (209) 777-0953
Email:
[email protected]
b) Mission, Goals and Objectives

MISSION STATEMENT
To provide a means of recreation and entertainment for youth as our service project commitment to the Merced community.

GOALS AND OBJECTIVES
• Provide a safe and clean environment for recreation and entertainment. • Operate rides at a nominal rate sufficient to sustain operations. • Provide an opportunity for Kiwanians to fellowship and teamwork with fellow members and sponsored youth.
• Provide an opportunity for sponsored youth to develop community service skills. • Provide an avenue to generate revenue for club projects via concession sales. 2 c) General Information and Service Requested
Kiddieland was established by the Kiwanis Club of Greater Merced (the Club) in 1957. The Club is a 501(c)(4) corporation and qualifies under the Group Exemption 501(c)(3) GEN 0026 as a subordinate of Kiwanis International #36-1327510, Federal ID# is: 94-1388691.

The requested grant will cover the following expenditures. Details will follow in sections 3 (Proposed Project and Scope of Services) and 4 (Program Budget.) Operating funds to make up for the loss of revenue during COVID-19. • General maintenance and upgrades to the existing rides and structures. • Expansion of Kiddieland to include 2 new rides, additional fencing and security. d) Experience and Past and Present Projects
The park is primarily run by Kiwanis Club of Greater Merced members. Many members of the Club have been with the organization for over 30 years. Others, who experienced the joys of Kiddieland as children, have grown up and joined the Club to ensure continued operations for future generations. Kiwanians are First Aid certified and have been trained on ride policies and procedures.

In addition to the members of Kiwanis Club of Greater Merced, high school students belonging to the Key Clubs of Merced Union High School and Golden Valley High School and local Police Explorers offer their time and enthusiasm to provide the additional help necessary to run the park.

Some notable past and current projects seen at Kiddieland in the past 5 years include:

Description Date Cost Contact
Tires for Rides Ongoing Donation Hansen Tires - (209) 723-4181 Fuel for Rides Ongoing Donation Pazin & Myers - (209) 725-2050 Install Birthday 12/15/2016 $25,000 Karen Adams - (209) 777-0953 Party Area Grant from Jim Eckman - (209) 600-1914
BOS
Ceiling Fans & 4/1/2017 $900 Ray Borge - (209) 769-9550 Lighting in Birthday
Party Area
Landscaping, rock 3/1/2018 to $7,265 - Yard Masters - (209) 722-3056 & artificial turf, 4/1/2018 Labor,
cement from In-Kind
rockets to Birthday Donation -
Party Area Materials
3 Description Date Cost Contact
Shade Awnings 4/1/2018 $926 Merced Canvas (209) 722-0437 Benches 4/1/2018 $1,120 Amazon/EBay
Center Vinyl Cover 5/1/2018 $839 Merced Canvas (209) 722-0437 on Helicopter Ride
Repaint Train, Car 11/1/2018 $5,000 Miguel Santuiste (209) 564-2657 Rides and Rocket to 3/1/2020
Rides
Tile Flooring for A- 2/20/2020 $1,400 Edward Contreras
Frame Hut
A-frame Hut New 4/1/2020 $2,459 Closets by Design
Counter Tops (800) 484-0155
New Slush Puppy 4/1/2020 $1,616 Ellen Taylor (209) 819-9050 Machine
Air Conditioning 8/1/2020 $3,211 Ray Borge (209) 769-9550 Intalled in A-Frame
Hut
Painting Fencing, 9/1/2020 $7,000 Bret Briggs Construction Train Shed & Go (209) 383-6939
Gator Platform
Install Lighting and 1/1/2021 $9,000 - Jorge Bettencourt - Action Security Materials, In- Computer (209) 600-3653
Kind
Donation -
Labor
Install 4 LED Lights 2/1/2021 $3,000 Mark Spurlock - Sierra Central on two poles Electric (209) 600-3653
Replace Train Shed 2/15/21 $8,500 Bret Briggs Construction Roof 209) 383-6939
Install PA and $4,300 Action Computers 209) 384-
Speakers 2675
Install Weather 1/12/2022 $5,510 Yard Masters - (209) 722-3056 Resistant
Landscaping (#3)*
Installed Signs on 2/1/2022 Donation Albert J Ortega (209) 658-9488 Posts
Re-paint Helicopter 2/15/2022 $3,500 Miguel Santiste (209) 564-2657 Rides (#2)*
New Signage (#4)* 2/22/2022 $800 Robin - Ingraham Trophies (209) 723-3091
Web Development 3/1/2022 $8,000 Mid Valley IT (209) 288-0342 (#5)*
* Item in ARPA Funding Grant Request
4 e) Conclusion - Signature of President
We appreciate the opportunity to apply for this grant. For clarification or questions, please reach Karen Adams or Karen Helms listed above.

Sincerely,
Nicole Silveira
President
Kiwanis Club of Greater Merced

2. Individual Staff Experience
Kiwanis of a) Background - Capabilities b) Professional Greater Merced and Qualifications to perform Credentials/Education, Members assigned tasks Related Experience, Years
with the Organization
Karen Adams Extensive knowledge of Merced County Treasurer and accounting and project CPA, Past President, Board
management, training on rides Member, Member since 2002 and snack shack, CPR/First Aid
Certified
Casey Archer Training on rides and snack Law Office of Archer & shack, CPR/First Aid Certified Emery, Member since 2019 Bob Benjamin Extensive knowledge of Retired, Member since 2018 information technology, training
on rides and snack shack,
CPR/First Aid Certified
Ray Borges Extensive knowledge of Retired Superintendent of mechanical engineering, training Light Rail, VTA, School Bus on rides and snack shack, Driver, Current Park
CPR/First Aid Certified Mechanic and Maintenance,
Board Member, Member
since 2004
Jim Eckman Key Club Advisor and extensive Retired, Key Club Advisor, knowledge of ride operations, Board Member, Member
rides and snack shack, CPR/First since 1988
Aid Certified
Skye Emery Training on rides and snack Law Office of Archer & shack, CPR/First Aid Certified Emery, Vice President,
Member since 2018
Debbie Felker Key Club Advisor, rides and Legal Secretary, Key Club snack shack, CPR/First Aid Advisor, Member since 2018
Certified
Kent Floro Training on rides and snack Stratford Evans Funeral shack, CPR/First Aid Certified Home, Member since 2004
Dave Fuentes Training on rides and snack Retired, Recipient of the shack, CPR/First Aid Certified Hixon Award, Board Member, Member since 1983
Ron Hansen Training on rides and snack Superior Court Judge, Past shack, CPR/First Aid Certified President, Member since
1984
Karen Helms Extensive knowledge of Merced County Treasury, accounting and project Board Member, Member
management, training on rides since 2020
and snack shack, CPR/First Aid
Certified
6 Kiwanis of a) Background - Capabilities b) Professional Greater Merced and Qualifications to perform Credentials/Education, Members assigned tasks Related Experience, Years
with the Organization
Janice Jimenez Extensive knowledge of Kemper CPA Group, accounting, training on rides and Treasurer, Past President, snack shack, CPR/First Aid Past Secretary, Past Board
Certified Member, Member since 1997
David Kamins Extensive knowledge of Mid Valley IT, Past President, information technology, training Past Board Member, Member on rides and snack shack, since 2013
CPR/First Aid Certified
Peg Larson Training on rides and snack TransCounty Title, Member shack, CPR/First Aid Certified Since 2018
Kit Marks Training on rides and snack Retired, Member since 1995 shack, CPR/First Aid Certified
Brian McCabe Training on rides and snack Superior Court Judge, Past shack, CPR/First Aid Certified President, Recipient of the Hixon Award, Past Board
Member, Member since 1991
Katrina McConnell Training on rides and snack Kember CPA Group, Member shack, CPR/First Aid Certified since 2019
Dave Ness Training on rides and snack Merco Credit Union, Past shack, , CPR/First Aid Certified President, Member since 2016
Stephanie Perez Training on rides and snack Stephanie Perez Law, shack, CPR/First Aid Certified Secretary, Member since
2002
Tom Pfeiff Training on rides and snack Merced County District shack, CPR/First Aid Certified Attorney, Past Board
Member, Member since 1996
Janet Ramsey Training on rides and snack Retired, Board Member, shack, CPR/First Aid Certified Member since 2016
Sara Rosenthal Training on rides and snack Merced County District shack, CPR/First Aid Certified Attorney, Board Member,
Member since 2018
Nicole Silveira Training on rides and snack Merced County District shack, CPR/First Aid Certified Attorney, President, Member since 2018
Ellen Taylor Key Club Advisor and extensive Past President, Golden Valley knowledge of ride operations, Key Club Advisor, Member
training on rides and snack since 2002
shack, CPR/First Aid Certified
7 Key Club a) Background - Capabilities b) Professional Members - and Qualifications to perform Credentials/Education, Merced High assigned tasks Related Experience, Years
School with the Organization
Jim Eckman 33 years Key Club Advisor Retired, Key Club Advisor, Advisor Board Member, Member
since 1988
Ellie Santos 4 years Key Club Member Key Club President Kaleb Echols 4 years Key Club Member Key Club Vice-President Key Club a) Background - Capabilities b) Professional
Members - and Qualifications to perform Credentials/Education, Golden Valley assigned tasks Related Experience, Years
High School with the Organization
Debbie Felker - 1 year Key Club Advisor Key Club Advisor, Member Adviser since 2018
Angela-Ann 4 years Key Club Member Key Club President
Bongolan
Joshua Her 3 years Key Club Member Key Club Vice-President Paid Employees a) Background - Capabilities b) Professional and Qualifications to perform Credentials/Education,
assigned tasks Related Experience, Years
with the Organization
LaDona Sullivan Kiddieland Train Operator Retired, Employed since 2018 Tony Greco Mechanic and Park Maintenance, Retired Maintenance Worker, Kiddieland Train Operator Employed since 2014
Sherry Johnson Party Coordinator Church Secretary, Employed since 2022
8 3. Proposed Project and Scope of Services
Description, approaches and methodologies to achieve a successful outcome. a) Detailed Scope of Services
The Kiwanis Club of Greater Merced (the Club) established the Kiwanis Club of Greater Merced Foundation (the Foundation) in 2015. The Foundation is funded mainly through the Club plus nominal sponsorship donations. The Foundation is committed and responsible for the continued success of Kiddieland.

Kiddieland meets safety standards and complies with the Department of Industrial Relations and the Merced County Environmental Health. Prior to our operating season the state inspectors certified each ride with a vigorous inspection process. Each year, as standards are changing, we must provide the mandated repairs/improvements in order to obtain our operating certification. These inspections are costly and must occur prior to opening. Often times we must have multiple inspections to obtain certification. As a result, in 2022 the Foundation has already expended over $27,563 in order to meet our anticipated March 26, 2022 opening commencing with our Fun Run Race to the Kiddieland Train.

Our project needs are outlined in Attachment 3.1. and consist of the:
• "Phase 1 - Reimbursement Request" for our mandated costs in anticipation of obtaining state certification.
• "Phase 1 - Immediately upon available funding" for improvement needs that have been neglected over the years due to the lack of available funds. • "Phase 2 - Commence after Park Closure Nov 2022" that is must be completed after or season closure the end of October.
• "Phase 3 - Nov 2022 to March 2023" is dependent on collaboration with City. b) What needs will we address?
Please refer to Attachment 3.1 for the project needs. In a typical season, the club will earn surplus revenue (net of cost) of approximately $20k. The surplus is used to provide facility and ride maintenance plus improvements as listed in the attachment. The two (2) year shut-down resulted in a loss of surplus revenues that could have provided improvements. During the Covid-19 shutdown years we continued to complete maintenance and made numerous improvements spending our reserves.

The detailed needs list includes annual operating expenses, reimbursement request for recent improvements, ride improvements, equipment upgrades/replacements, replace train tracks, signage and shading just to mention a few.

How will we achieve them?
Kiddieland was built 65 years ago and has continued operations through the commitment of Kiwanis Club of Greater Merced members. We have benefitted from many generous businesses over the years and the commitment of the Merced High & Golden Valley High Key Club members and the Merced Police Explorers. Most recently Briggs Construction donated labor to replace our train station roof that was torn off during one of the many 2020 storms. Members and the helping hands of many citizens remain passionate about the continued success of Kiddieland.

Our commitment is evident and illustrated in the completed facilities and rides improvements of $56,660.73 in the past three (3) years as listed below.

Grounds & Facilities
Fence $510.00
Tile Flooring - A-Frame 1,387.01
Toilet 101.81
Slush Puppie Repair 531.59
A/C for Shack 3,211.00
Shade Netting 1,217.82
Concrete Work 4,275.00
Landscaping 15,828.66
Gardening 501.98
Slushy Machine 255.00
Sound System 4,150.27
Painting 6,988.10
Fire Extinguisher 389.68
Tree Removal 500.00
Facility Lights 2,904.28
Grounds & Facilities - Other 235.59
Total Grounds & Facilities = $42,987.79
Rides Repairs & Maintenance
Car Ride. $2,914.14
Go Gator 80.00
Helicopter Ride 4,951.85
Rocket Ride 2,431.37
Train 3,295.58
Rides Repairs & Maintenance = $13,672.94
c) What are the project activities?
Kiddieland currently has 6 rides, the A frame snack shack, the party structure plus the original snack shack. The flagship of Kiddieland is our famous Train that provides rides 10 around the perimeter of Applegate Park. Other rides include a Roller Coaster, Carousel, Helicopter ride, Rocket Ship ride, and Car ride. It is our hope to continue providing a safe and affordable amusement park for our community.

We also hold an annual Fun Run Race to the Kiddieland Train to kick off our season, an Easter Egg Hunt and our Halloween Fright Night. In addition, we open Kiddieland for free during the City's National Night Out plus other notable free days provided by our sponsors.
d) Provide a project timeline
The timeline for completing the requested projects is dependent on our operating season which runs from the last weekend in March through October each year. As a result, we have identified Phases of Completion 1-3 outlined below. Please refer to Attachment

3.1 for phase detail and Attachment 3.2 for proposed annexed area.

Phase 1 - will be accomplished immediately upon available funding. This phase includes on-hold projects (shovel-ready), a reimbursement request for recent expenditures and our one-year operation budget. Phase 1 request is $188,332.21.

Phase 2 - will commence promptly after the Kiddieland park closure beginning in November 2022. These maintenance and improvement projects can secure service and equipment bids prior to November with a commencement schedule established prior to the operating season closure to ensure prompt completion.

Phase 2 request is $289,910.

Phase 3 - will require a collaboration with the City of Merced to annex the proposed additional land for our new amusement park rides. We must rely on the City's leadership to guide us through the process to submit a site plan, obtain permits in order to finalize the ride selection, equipment, consultant and contractor required to complete the project. Phase 3 request is $572,000. Please refer to Attachment 3.2 related to proposed annexed area.
e) Description of project deliverables for each phase of your work.

Please refer to Attachment 3.1 which includes the detail of the request, the request description, the estimated cost and the projected timeline. We have secured multiple estimates for work, equipment, etc. Additional procurement steps will be completed once available funding has been committed.
11 Kiwanis Club of Greater Merced Foundation
ARPA Funding Grant Request Attachment 3.1
Kiddeland
March 2022
Proposed Maintenance & Improvements Request
Request For: Description $ Request Project Timeline
Kiddieland Annual Operating Budget Payroll, Facility, Administration Costs - PAGE 13 60,627.47 Phase 1 -Reimbursement Request Helicopter - new paint New Paint Reimbursement 3,500.00 Phase 1-Reimbursement Request Yardmaster Landscape (Jan 13th) Landscape Reimbursement 5,610.00 Phase 1 -Reimbursement Request Signs Reimbursement (Ingraham's) Ride Safety Signs and Information 800.00 Phase 1 -Reimbursement Request Web Development MidValley IT Web Development 5,850.00 Phase 1 -Reimbursement Request Seatbelts/Ride Upholstery/Per State Ride Seatbelt and Seat Upholstery - Sang's 3,200.00 Phase 1-Reimbursement Request Go Gator Support Beam State mandated - welded overhead beam 1,500.00 Phase 1 -Reimbursement Request Dept of Industrial Relations State safety inspection for opening certification 3,998.75 Phase 1-Reimbursement Request Trash Receptacles (6) Replace existing rotting plastic trash cans 7,412.91 Phase 1 - Immediately upon funding 10 Picnic Tables (7) Replace weathered fiberglass cracked tables 11,679.80 Phase 1 - Immediately upon funding 12 a
11 Public Park Benches (20) Replace existing benches 31,377.55 Phase 1 - Immediately upon funding 12 Mechanic Tools Necessary tools for maintaining rides 3,160.00 Phase 1 - Immediately upon funding 13 Additional Ride Upholstery Ride Upholstery - Sang 2,378.00 Phase 1 - Immediately upon funding 14 Carousel Canvas Covers Ride Covers - McCall 1,700.00 Phase 1 - Immediately upon funding 15 Rock Ride Canvas Covers Ride Covers - McCall 2,600.00 Phase 1 - Immediately upon funding 16 Helicopter Canvas Covers/Sun Screens Ride Covers/Screens - Mike McCall 5,200.00 Phase 1 - Immediately upon funding 17 Sun Shade Sails Helicopter Ride Shade 12,000.00 Phase 1 - Immediately upon funding 18 Go Gator Motor Replace existing Motor/Mounts/Other 3,000.00 Phase 1 - Immediately upon funding 19 Carousel Paint Re-painting of carousel including horses 5,000.00 Phase 1 - Immediately upon funding 20 LED Sign Programmable Scrolling Display Sign & Install 700.15 Phase 1 - Immediately upon funding 21 Pop Corn Machine Pop Corn Machine for A-frame 850.00 Phase 1 - Immediately upon funding 22 A-Frame overhead cabinets Remodel ice/soda machine area add cabinets 4,500.00 Phase 1 - Immediately upon funding 23 A-Frame soda/beverage station Soda/Ice dispensing machine/top mount ice maker 11,379.00 Phase 1 - Immediately upon funding 24 AED Defibrillator & Practi-Shields 189.20 Phase 1 - Immediately upon funding 25 Rapid Care First Aid Kit First Aid Kit for A-Frame 119.38 Phase 1 - Immediately upon funding Kiwanis Club of Greater Merced Foundation
ARPA Funding Grant Request Attachment 3.1
Kiddieland
March 2022
Proposed Maintenance & Improvements Request
Request For: Description $ Request Project Timeline
Train Tracks Replace existing Tracks 160,000.00 Phase 2 - After Park Closure Nov 2022 27 Yardmaster Proposal (Feb 3rd) 9,410.00 Phase 2 - After Park Closure Nov 2022 28 Original Snack Shack storage cabinets storage cabinets 4,000.00 Phase 2 - After Park Closure Nov 2022 29 Document Scanning Historical Document Retention 2,500.00 Phase 2 - After Park Closure Nov 2022 New Kiddieland LED Marquee To be positioned centrally/power/pad 105,000.00 Phase 2 - After Park Closure Nov 2022 31 Equipment Storage Shed To be located on the right side of train station 9,000.00 Phase 2 - After Park Closure Nov 2022 32 Additional Lighting/Security Camera Additional Lighting over Parking Lot/New Rides 12,000.00 Phase 3 - Nov 2022 to March 2023 33 Fence Additional Fencing & Entrance Gate for New Rides 75,000.00 Phase 3 - Nov 2022 to March 2023 34 Land Prep for annexed new ride area Incorporate unused available land for new rides 50,000.00 Phase 3 - Nov 2022 to March 2023 35 New Ride* Ride, Pad, Electrical, Permits & Installation 125,000.00 Phase 3 - Nov 2022 to March 2023 36 New Ride* Ride, Pad, Electrical, Permits & Installation 125,000.00 Phase 3 - Nov 2022 to March 2023 37 New Ride * Ride, Pad, Electrical, Permits & Installation TBD Phase 3 - Nov 2022 to March 2023 38 New Ride Project Consultant / Manager To supervise and oversee installation of new rides 85,000.00 Phase 3 - Nov 2022 to March 2023 39 New Ride Contractor To build out the new rides permanent location 100,000.00 Phase 3 - Nov 2022 to March 2023 $ 1,050,242.21
* New Rides - Elephant Jet, Air Show, Drop & Twist, Super Slide - TBD is dependent on annexed area and Rides 182 cost savings earmarked in the Phase 3.

Attachment 3.2
Kiddieland
Proposed Annex Area for New Rides CREEK
(the Birds no longer exist & A - existing City covered party area BEAR

TENNS COURT
EL

KIDDIE LAND

PARKS AND
MKUNG
ALLEY
z00 PLAY AREA
PRIVATÉ PROFES
STREET
2,5 TH STREET
WEST

4. Program Budget
Attached is the 12-month budget for the period July 1, 2022 through June 30. 2023.

Kiddieland
Kiwanis Club of Greater Merced Foundation
Fiscal Year 2022 - 2023 Operating Budget
FY 22-23
Income
Ride & Event Sponosrs 10,000.00
Kiwanis Club of Greater Merced - Conduit Funding 50,627.47 TOTAL INCOME $ 60,627.47
Adminstrative Costs
Secretary of State - Filing Fee 45.00
Post Office Box Rental 204.00
Taxes - Non Profit Fee 25.00
Bank Charges - Kiddieland 46.00
Club Website Annual Fee 600.00
Telephone & Internet 1,556.27
Liability Insurance 2,973.99
Total Administrative Costs 5,450.26
Personnel Costs
Wages - Facility Maintenance 7,600.00
Wages - Manager 18,720.00
Wages- Train Driver 5,796.00
Employee Retention Credit 326.31
Train Operation (655.20)
Total Wages 31,787.11
Federal Unemployment 190.10
Medicare 459.48
Social Security 1,964.41
CA - Unemployment 697.05
Workers Comp Insurance 3,967.38
CA - Employment Training Tax 31.68
Taxes & Contributions 7,310.10
Total Personnel Costs 39,097.21
Facility Costs
Inspections and Permits 5,300.00
Pest Control 1,080.00
Grounds, Facilites, Supplies 2,750.00
Repairs and Maintenance 5,000.00
Security Alarm System 750.00
Security Camera Annual Fee 1,200.00
Total Facility Costs 16,080.00
TOTAL KIDDIELAND EXPENSES $ 60,627.47
Net Income
14 Kiwanis Club of Greater Merced Foundation - Kiddieland Fiscal Year 2022-2023 Salary Cost
Projected Salaries
Train Driver TOTAL
Facilty Maintenance Manager FY 22-23
Hours Rate FY 22-23 Hours
Rate FY 22-23 Hours Rate FY 22-23
Hours
Employee Wages, Taxes and Adjustments
Gross Pay 298 18.00 5,364.00 1718 31,684.00
380 20.00 7,600.00 1040 18.00 18,720.00
Hourly Rate 0.00 24 18.00 432.00 432.00
Hourly Sick Pay 0.00 1742 32,116.00
18,720.00 322 5,796.00
380 7,600.00 1040
Total Gross Pay
Employer Taxes and Contributions 112.32 32.18 190.10

45.60 459.48
Federal Unemployment 271.48 77.79
110.21 332.57 1,964.41
Medicare Company 471.20 1,160.64
Social Security Company 411.84 118.01 697.05
167.20 3,967.38
CA - Unemployment Company 2,344.07 671.67
951.65 31.68
Workers Compensation 18.72 5.36

7.60 7,310.10
CA - Employment Training Tax 4,319.06 1,237.58
Total Employer Taxes and Contributions 1,753.47
7,033.58 39,426.10
9,353.47 23,039.06

TOTAL SALARY EXPENSE

5. References
Public Sector Organization References
Organization Community Foundation of Merced County
Name Danny Royer
Title President
Address 1035 Farmland Avenue, Merced, CA 95340
Phone Number (209) 769-1730
Organization City of Merced
Name Kevin Blake
Title Mayor Pro Tempore
Address 678 W 18th Street, Merced, CA 95348
Phone Number 209) 631-5859
Organization City of Merced
Name Delray Shelton
Title City Council Member - District 6
Address 678 W 18th Street, Merced, CA 95348
Phone Number 209) 385-6834
Organization Merced County Office of Education
Name Janet Riley
Title Assistant Superintendent
Address 632 W 13th Street, Merced, CA 95341
Phone Number (209) 381-6600
Local Business References
Organization Fluetsch & Busby Insurance
Name Ralph Busby
Title Owner
Address 900 E South Bear Creek
Phone Number Merced, CA 95340
Organization Chuck Meyer Insurance
Name Chuck Meyer
Title Owner
Address 2824 Park Avenue, Merced, CA 95348
Phone Number (209) 383-7774
16 Kiwanis Club of Greater Merced Foundation
Special Matters & Requirements
• General Liability Insurance - Certificate of Insurance.. 18a • Workers Compensation - Certificate of Insurance. 18b
• Eligibility - Kiwanis Club of Greater Merced Foundation • Overview. 19
• Organizational Structure - 501(c)(3) Status 20
• By-Laws.. 23
• Kiwanis Club of Greater Merced
• Organizational Structure - 501(c)(4). 42
• Profit and Loss - October 1, 2017 through February 22, 2022 46 • Transaction Detail - October 1, 2017 through February 22, 2022 50 17 DATE (MM/DD/YYYY)
ACORD® CERTIFICATE OF LIABILITY INSURANCE
THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS

CERTIFICATE DOES NOT AFFIRMATIVELY OR NEGATIVELY AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW. THIS CERTIFICATE OF INSURANCE DOES NOT CONSTITUTE A CONTRACT BETWEEN THE ISSUING INSURERS), AUTHORIZED REPRESENTATIVE OR PRODUCER, AND THE CERTIFICATE HOLDER.

IMPORTANT: If the certificate holder is an ADDITIONAL INSURED, the policy(ies) must have ADDITIONAL INSURED provisions or be endorsed.

If SUBROGATION IS WAIVED, subject to the terms and conditions of the policy, certain policies may require an endorsement. A statement on this certificate does not confer rights to the certificate holder in lieu of such endorsements).

CONTACT Lisa Christenson
Hylant - Indianapolis PHONE FAC, No): 317-817-5151
(AIG. No. Ext): 317-817-5172
10401 North Meridian St, Ste 200
Indianapolis IN 46290 ADDRESS: [email protected]
INSURERS) AFFORDING COVERAGE NAIC #
INSURERA: Lexington Insurance Company 19437
KIWAN03
INSURED INSURER B:

Kiwanis International, All Clubs and Their Members
3636 Woodview Trace INSURER C:

Indianapolis IN 46268 INSURER D:

INSURER E:

INSURER FE
CERTIFICATE NUMBER: 628847019 REVISION NUMBER:

CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES. LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS.

CLAIMS-MADE OCCUR PREMISES (Ea occurrence) $ 500,000
MED EXP (Any one person) $ 5,000
Liquor Liability PERSONAL 8 ADV INJURY $ 2,000,000
GEN'L AGGREGATE LIMIT APPLIES PER: GENERAL AGGREGATE $2,000,000 PRO
POLICY LOC PRODUCTS - COMP/OP AGG $2,000,000
$ 1,000,000
OTHER: Liquor Liability
COMBINED SINGLE LIMIT $ 1,000,000
AUTOMOBILE LIABILITY 013136005 11/1/2021 11/1/2022
(Ea accident).

ANY AUTO BODILY INJURY (Per person)
OWNED SCHEDULED BODILY INJURY (Per accident) $

AUTOS ONLY

HIRED X NON-OWNED PROPERTY DAMAGE
AUTOS ONLY AUTOS ONLY (Per accident)

UMBRELLA LIAB OCCUR EACH OCCURRENCE

EXCESS LIAB CLAIMS-MADE AGGREGATE

DED RETENTION S

WORKERS COMPENSATION PERTUTE

AND EMPLOYERS' LIABILITY
ANYPROPRIETOR/PARTNER/EXECUTIVE E.L. EACH ACCIDENT
OFFICER/MEMBEREXCLUDED? NIA
(Mandatory in NH) E.L. DISEASE - EA EMPLOYEE S
yes, describe unde
DESCRIPTION OF OPERATIONS beto E.L. DISEASE • POLICY LIMIT Self-Insured Retention 013136005 11/1/2021 11/1/2022 All Claims $75,000 DESCRIPTION OF OPERATIONS / LOCATIONS / VEHICLES (ACORD 101, Additional Remarks Schedule, may be attached if more epace is required) e Certificate Holder and others as defined in the written agreement are additional insured subject to the terms, conditions, and exclusions on the policy w spect to the General Liability only regarding the following Kiwanis event (setup, take down & rain date(s) during the policy term are include

CERTIFICATE HOLDER CANCELLATION

SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE

THE EXPIRATION DATE THEREOF, NOTICE WILL BE DELIVERED IN ACCORDANCE WITH THE POLICY PROVISIONS.

For Informational Purposes Only AUTHORIZED REPRESENTATIVE Judy K . Wiloon
© 1988-2015 ACORD CORPORATION. All rights reserved.

ACORD 25(2016/03) The ACORD name and logo are registered marks of ACORD 10-
ACORD® CERTIFICATE OF LIABILITY INSURANCE DATE (MM/DD/YYYY) 02/28/2022
THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS

CERTIFICATE DOES NOT AFFIRMATIVELY OR NEGATIVELY AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW. THIS CERTIFICATE OF INSURANCE DOES NOT CONSTITUTE A CONTRACT BETWEEN THE ISSUING INSURER(S), AUTHORIZED REPRESENTATIVE OR PRODUCER, AND THE CERTIFICATE HOLDER.

IMPORTANT: If the certificate holder is an ADDITIONAL INSURED, the policy(ies) must have ADDITIONAL INSURED provisions or be endorsed.

Fluetsch and Busby Insurance Chelsea Munden
PO Box 780 (A/C, No): (209)723-8189
E-MAIL
Merced, CA 95341 ADDRESS: [email protected]
License #: 0358327 INSURER(S) AFFORDING COVERAGE NAIC # INSURERA: State Compensation Insurance Fund

INSURED
INSURER B:

Kiwanis Club Of Greater Merced
INSURER C:

PO Box 1450
INSURER D:

Merced, CA 95341 INSURER E :

INSURER F:

CERTIFICATE NUMBER: 00016511-455127 REVISION NUMBER: 1

THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS.

EXCLUSIONS AND CONDITIONS OF SUCH POLICIES. LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS.

TYPE OF INSURANCE ADDL SUBR POLICY EFF POLICY EXP

LTR INSO WVD POLICY NUMBER (MM/DD/YYYY) (MM/DD/YYYY) LIMITS

COMMERCIAL GENERAL LIABILITY

EACH OCCURRENCE

CLAIMS-MADE OCCUR DAMAGE TO RENTED
PREMISES. (Ea occurrenco)
MED EXP (Any one person)

PERSONAL, & ADV INJURY
GEN'L AGGREGATE LIMIT APPLIES PER: GENERAL AGGREGATE
PRO-

POLICY JECT - LOC

PRODUCTS - COMP/OP AGG
OTHER

AUTOMOBILE LIABILITY COMBINED SINGLE LIMIT
(Ea accident)
ANY AUTO BODILY INJURY (Per person)

OWNED SCHEDULED
AUTOS ONLY AUTOS BODILY INJURY (Por accident)

HIRED NON-OWNED

AUTOS ONLY AUTOS ONLY PROPERTY DAMAGE
(Por accident)

UMBRELLA LIAB OCCUR

EACH OCCURRENCE

EXCESS LIAB CLAIMS-MADE

AGGREGATE

DED RETENTION S

WORKERS COMPENSATION OTH
A 1900955-21 09/01/2021 09/01/2022 X PETUTE

AND EMPLOYERS' LIABILITY ER
YIN
ANY PROPRIETOR/PARTNER/EXECUTIVE E.L. EACH ACCIDENT
- OFFICER/MEMBER EXCLUDED? IN/A 1,000,000
(Mandatory in NH) EL DISEASE - EA EMPLOYEE S 1,000,000
dascribe under
DESCRIPTION OF OPERATIONS below EL DISEASE - POLICY LIMIT S 1,000,000 ESCRIPTION OF OPERATIONS / LOCATIONS / VEHICLES (ACORD 101, Additional Remarks Schedule, may be attached if more space is required Regarding insured's normal business operations

CERTIFICATE HOLDER CANCELLATION

SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE

THE EXPIRATION DATE THEREOF, NOTICE WILL BE DELIVERED IN ACCORDANCE WITH THE POLICY PROVISIONS.

Insured's Copy

AUTHORIZED REPRESENTATIVE
(CRL)
© 1988-2045-ACORD CORPORATION. All rights reserved.

ACORD 25(2016/03) The ACORD name and logo are reaistered marks of ACORD Printed by CRL on 02/28/2022 at 08:14AM 18h
Kiddeland
Kiwanis Club of Greater Merced Foundation
Kiddieland was established by the Kiwanis Club of Greater Merced (the Club) in 1957.

The Club is a 501(c)(4) corporation and qualifies under the Group Exemption 501(c)(3) GEN 0026 as a subordinate of Kiwanis International #36-1327510, Federal ID# is: 94- 1388691.

The Club established the Kiwanis Club of Greater Merced Foundation (the Foundation) in 2015. The Kiwanis Club of Greater Merced Foundation is a 501-(c)(3) Corporation EIN 27-5573377.
19 Kiwanis Club of Greater Merced Foundation
Organization Structure
20 DEPARTMENT OF THE TREASURY

INTERNAL REVENUE SERVICE
P. O. BOX 2508
CINCINNATI, OH 45201
Employer Identification Number:

Date: NOV 24 2015 27-5573377
DLN :
26053727001605
KIWANIS CLUB OF GREATER MERCED Contact Person:

CUSTOMER SERVICE ID# 31954

FOUNDATION
P O BOX 1450 Contact Telephone Number:

MERCED, CA 95341-0000 (877) 829-5500
Accounting Period Ending:

September 30
Public Charity Status:
509(a) (2)
Form 990/990-EZ/990-N Required:

Yes
Effective Date of Exemption:

July 27, 2015
Contribution Deductibility:

Yes
Addendum Applies:

NO
Dear Applicant:

We're pleased to tell you we determined you're exempt from federal income tax under Internal Revenue Code (IRC) Section 501 (c) (3). Donors can deduct contributions they make to you under IRC Section 170. You're also qualified to receive tax deductible bequests, devises, transfers or gifts under Section 2055, 2106, or 2522. This letter could help resolve questions on your exempt status. Please keep it for your records.

Organizations exempt under IRC Section 501(c) (3) are further classified as either public charities or private foundations. We determined you're a public charity under the IRC Section listed at the top of this letter.

If we indicated at the top of this letter that you're required to file Form 990/990-EZ/990-N, our records show you're required to file an annual information return (Form 990 or Form 990-EZ) or electronic notice (Form 990-N, the e-Postcard). If you don't file a required return or notice for three consecutive years, your exempt status will be automatically revoked.

If we indicated at the top of this letter that an addendum applies, the enclosed addendum is an integral part of this letter.

For important information about your responsibilities as tax-exempt organization, go to www.irs.gov/charities. Enter "4221-PC" in the search bar to view Publication 4221-PC, Compliance Guide for 501(c) (3) Public Charities, which describes your recordkeeping, reporting, and disclosure requirements.

Letter 5436
21 - 2-

KIWANIS CLUB OF GREATER MERCED
Sincerely,
fifth
Jeffrey I. Cooper
Director, Exempt Organizations
Rulings and Agreements
Letter 5436
22 BYLAWS
OF
KIWANIS CLUB OF GREATER MERCED FOUNDATION INC.

A California Nonprofit Public Benefit Corporation
23 ARTICLE 1 NAME
Section 1.1 Corporate Name
The name of this corporation is Kiwanis Club of Greater Merced Foundation Inc. (the "Corporation"
ARTICLE 2 OFFICES
Section 2.1 Principal Office
The principal office for the transaction of the business of the Corporation may be established at any place or places within the City of Merced in the State of California by resolution of the Board.

Section 2.2 Other Offices
The Board may at any time establish branch or subordinate offices at any place or places where the Corporation is qualified to transact business.

ARTICLE 3 PURPOSES
Section 3.1 General Purpose
The Corporation is a nonprofit public benefit corporation and is not organized for the private gain of any person. It is organized under the Nonprofit Corporation Law of California ("California Nonprofit Corporation Law") for public and charitable purposes.

Section 3.2 Specific Purpose
The specific purpose of the Corporation shall include without limitation; To collect, receive and solicit contributions and administer funds for charitable, educational (including the awarding of scholarships, fellowships and grants), scientific and literary purposes and to make donations to, dispense charitable contributions through, and otherwise aid and support those organizations qualified for exemption from income tax under the Internal Revenue Code, as now in effect or as subsequently amended, that are organized exclusively for charitable, literary, scientific or educational purposes.

Support for Kiwanis International. In pursuing and carrying out its charitable purposes, the Foundation may support and further the charitable purposes of Kiwanis International, Inc. and of Kiwanis-sponsored affiliates.

Support for Kiddieland. In pursuing and carrying out its charitable purposes, the Foundation may support and further the charitable purposes of Kiddieland located in Applegate Park Merced, CA.
1 24
ARTICLE 4 LIMITATIONS
Section 4.1 Political Activities
The Corporation has been formed under California Nonprofit Corporation Law for the charitable purposes described in Article 3, and it shall be nonprofit and nonpartisan. No substantial part of the activities of the Corporation shall consist of carrying on propaganda, or otherwise attempting to influence legislation, and the Corporation shall not participate in or intervene in any political campaign (including the publishing or distribution of statements) on behalf of, or in opposition to, any candidate for public office.

Section 4.2 Prohibited Activities
The Corporation shall not, except in any insubstantial degree, engage in any dividends to its Officers, Directors or other persons as such. Furthermore, nothing in Article 3 shall be construed as allowing the Corporation to engage in any activity not permitted to be carried on (i) by a corporation exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code of 1986, as amended (the "Code") or (ii) by a corporation, contributions to which are deductible under section 170(c)(2) of the Code.

ARTICLE 5 DEDICATION OF ASSETS
Section 5.1 Property Dedicated to Nonprofit Purposes
The property of the Corporation is irrevocably dedicated to public and charitable reasonable compensation for services rendered and to make payments and distributions in furtherance of the purposes set forth in Article 3 hereof.

Section 5.2 Distribution of Assets Upon Dissolution
Upon the dissolution or winding up of the Corporation, its assets remaining after payment, or provision for payment, of all debts and liabilities of the Corporation shall be distributed to a nonprofit fund, foundation, or corporation which is organized and operated exclusively for public and charitable purposes and which has established its tax exempt status under Section 501(c)(3) of the Code.

ARTICLE 6 MEMBERSHIPS
Section 6.1 Members
The Corporation shall have no members within the meaning of section 5056 of the California Nonprofit Corporation Law.
2 25
ARTICLE 7 DIRECTORS
Section 7.1 Number and Qualifications

7.1.1 Number
The authorized number of directors of the Corporation ("Directors") shall be 3 or

5. 7.1.2 Qualifications
Active member of the Kiwanis Club of Greater Merced.

Section 7.2 Corporate Powers Exercised by Board
Subject to the provisions of the Articles of Incorporation of the Corporation (the "Articles of Incorporation), California Nonprofit Corporation Law and any other applicable laws, the business and affairs of the Corporation shall be managed, and all corporate powers shall be exercised, by or under the direction of the board of Directors (the "Board"'). The Board may delegate the management of the activities of the Corporation to any person or persons, management company or committee however composed, provided that the activities and affairs of the Corporation shall be managed and all corporate powers shall be exercised under the ultimate direction of the Board.

Section 7.3 Terms: Election of Successors
The term of office of each Director shall be three years. Each Director, including a Director elected to fill a vacancy, shall hold office until the expiration of the term for which he or she was elected and until the election and qualification of a successor, or until that Director's earlier resignation or removal in accordance with these Bylaws and California Nonprofit Corporation Law.

Section 7.4 Vacancies

7.4.1 Events Causing Vacancy
A vacancy or vacancies on the Board shall be deemed to exist on the occurrence of the following: (i) the death, resignation, or removal of any Director; (i) whenever the number of authorized Directors is increased; or (iii) the failure of the Board, at any meeting at which any Director or
Directors are to be elected, to elect the full authorized number of Directors.

7.4.2 Removal
The Board may by resolution declare vacant the office of a Director who has been declared of unsound mind by an order of court, or convicted of a felony, or found by final order or judgment of any court to have breached a duty under California Nonprofit Corporation Law.
3 26
The Board may by resolution declare vacant the office of a director who fails to attend the yearly Board meeting.

The Board may, by a majority vote of the Directors who meet all of the required qualifications to be a Director set forth in Section 7.1.2, declare vacant the office of any Director who fails or ceases to meet any required qualification that was in effect at the beginning of that Director's current term of office.

Directors may be removed without cause by a majority of Directors then in office.

7.4.3 No Removal on Reduction of Number of Directors
No reduction of the authorized number of Directors shall have the effect of removing any Director before that Director's term of office expires unless the reduction also provides for the removal of that specified Director in accordance with these Bylaws and California Nonprofit Corporation Law.

7.4.4 Resignations
Except as provided in this Section 7.4.4, any Director may resign by giving written notice to the President, the Secretary, or the Board. Such a written resignation will be effective on the later of (i) the date it is delivered or (i) the time specified in the written notice that the resignation is to become effective. No Director may resign if the Corporation would then be left without a duly elected Director or Directors in charge of its affairs, except upon notice to the California Attorney General (the "Attorney General").

7.4.5 Election to Fill Vacancies
If there is a vacancy on the Board, including a vacancy created by the removal of a Director, the Board may fill such vacancy by electing an additional director as soon as practicable after the vacancy occurs. If the number of Directors then in office is less than a quorum, additional directors may be elected to fill such vacancies by (i) the unanimous written consent of the Directors then in office, (ii) the affirmative vote of a majority of the Directors in office at a meeting held according to notice or waivers complying with section 5211 of the California Nonprofit Corporation Law, or (iii) a sole remaining Director.

Section 7.5 Regular Meetings
Each year, the Board shall hold at least one meeting, at a time and place fixed by the Board, for the purposes of election of Directors, appointment of Officers, review and approval of the corporate budget and transaction of other business.

This meeting is sometimes referred to in these Bylaws as the "annual meeting." Other regular meetings of the Board may be held at such time and place as the Board may fix from time to time by resolution.

Section 7.6 Special Meetings
Special meetings of the Board for any purpose may be called at any time by the President, or the Vice President (if any), or the Secretary, or any two Directors. 27 Section 7.7 Notice of Meetings

7.7.1 Manner of Giving
Except when the time and place of a regular meeting is set by the Board by resolution in advance (as permitted by Section 7.5), notice of the time and place of all regular and special meetings shall be given to each Director by one of the following methods:
(a) Personal delivery of oral or written notice;
(b) First-class mail, postage paid;
(c) Telephone, including a voice messaging system or other system or technology designed to record and communicate messages; or (d) Facsimile, electronic mail ("e-mail") or other means of electronic transmission if the recipient has consented to accept notices in this manner.

All such notices shall be given or sent to the Director's address, phone number, facsimile number or e-mail address as shown on the records of the Corporation.

Any oral notice given personally or by telephone may be communicated directly to the Director or to a person who would reasonably be expected to promptly communicate such notice to the Director. Notice of regular meetings may be given in the form of a calendar or schedule that sets forth the date, time and place of more than one regular meeting.

7.7.2 Time Requirements
Notices sent by first-class mail shall be deposited into a United States mail box at least four days before the time set for the meeting. Notices given by personal delivery, telephone, voice messaging system or other system or technology designed to record and communicate messages, facsimile, e-mail or other electronic transmission shall be delivered at least 48 hours before the time set for the meeting.

7.7.3 Notice Contents
The notice shall state the time and place for the meeting, except that if the meeting is scheduled to be held at the principal office of the Corporation, the notice shall be valid even if no place is specified. The notice need not specify the purpose of the meeting unless required to elsewhere in these Bylaws.

Section 7.8 Place of Board Meetings
Regular and special meetings of the Board may be held at any place within Merced County designated in the notice of the meeting, or, if not stated in the notice or, if there is no notice, designated by resolution of the Board. If the place 5 28
of a regular or special meeting is not designated in the notice or fixed by a resolution of the Board, it shall be held at the principal office of the Corporation.

7.8.1 Meetings by Telephone or Similar Communication Equipment Any meeting may be held by conference telephone or other communications equipment permitted by California Nonprofit Corporation Law, as long as all Directors participating in the meeting can communicate with one another and all other requirements of California Nonprofit Corporation Law are satisfied. All such Directors shall be deemed to be present in person at such meeting.

Section 7.9 Quorum and Action of the Board

7.9.1 Quorum
A majority of Directors then in office (but no fewer than two Directors) shall constitute a quorum for the transaction of business, except to adjourn as provided in Section 7.11.

7.9.2 Minimum Vote Requirements for Valid Board Action
Every act taken or decision made by a vote of the majority of the Directors present at a meeting duly held at which a quorum is present is the act of the Board, unless a greater number is expressly required by California Nonprofit Corporation Law, the Articles of Incorporation or these Bylaws. A meeting at which a quorum is initially present may continue to transact business, notwithstanding the withdrawal of Directors from the meeting, if any action taken is approved by at least a majority of the required quorum for that meeting.

7.9.3 When a Greater Vote Is Required for Valid Board Action The following actions shall require a vote by a majority of all Directors then in office in order to be effective:
(a) Approval of contracts or transactions in which a Director has a direct or indirect material financial interest as described in Section 10.1 (provided that the vote of any interested Directors) is not counted); (b) Creation of, and appointment to, Committees (but not advisory committees) as described in Section 8.1;
(c) Removal of a Director without cause as described in Section 7.4.2; and (d) Indemnification of Directors as described in Article 11.

Section 7.10 Waiver of Notice
The transactions of any meeting of the Board, however called and noticed or wherever held, shall be as valid as though taken at a meeting duly held after regular call and notice, if (i) a quorum is present, and (ii) either before or after the meeting, each of the Directors who is not present at the meeting signs a written 6 29
waiver of notice, a consent to holding the meeting, or an approval of the minutes.

The waiver of notice or consent does not need to specify the purpose of the meeting. All waivers, consents, and approvals shall be filed with the corporate records or made a part of the minutes of the meeting. Also, notice of a meeting is not required to be given to any Director who attends the meeting without protesting before or at its commencement about the lack of adequate notice.

Directors can protest the lack of notice only by presenting a written protest to the Secretary either in person, by first-class mail addressed to the Secretary at the principal office of the Corporation as contained on the records of the Corporation as of the date of the protest, or by facsimile addressed to the facsimile number of the Corporation as contained on the records of the Corporation as of the date of the protest.

Section 7.11 Adjournment
A majority of the Directors present, whether or not constituting a quorum, may adjourn any meeting to another time and place.

Section 7.12 Notice of Adjournment
Notice of the time and place of holding an adjourned meeting need not be given, unless the meeting is adjourned for more than 24 hours, in which case personal notice of the time and place shall be given before the time of the adjourned meeting to the Directors who were not present at the time of the adjournment.

Section 7.13 Conduct of Meetings
Meetings of the Board shall be presided over by the President or, if the President is absent, by the Vice President (if any) or, in the absence of each of these persons, by a chairperson of the meeting, chosen by a majority of the Directors present at the meeting. The Secretary shall act as secretary of all meetings of the Board, provided that, if the Secretary is absent, the presiding officer shall appoint another person to act as secretary of the meeting. Meetings shall be governed by rules of procedure as may be determined by the Board from time to time, insofar as such rules are not inconsistent with or in conflict with these Bylaws, with the Articles, or with any provisions of law applicable to the Corporation.

Section 7.14 Action Without Meeting
Any action required or permitted to be taken by the Board may be taken without a meeting, if all members of the Board, individually or collectively, consent in writing to the action. For the purposes of this Section 7.14 only, "all members of the Board" shall not include any "interested Director" as defined in section 5233 of the California Nonprofit Corporation Law. Such written consent shall have the same force and effect as a unanimous vote of the Board taken at a meeting. Such written consent or consents shall be filed with the minutes of the proceedings of the Board.
7 30
Written consent may be transmitted by first-class mail, messenger, courier, facsimile, e-mail or any other reasonable method satisfactory to the Chairperson or the President.

Section 7.15 Fees and Compensation of Directors
The Corporation shall not pay any compensation to Directors for services rendered to the Corporation as Directors, except that Directors may be reimbursed for expenses incurred in the performance of their duties to the Corporation, in reasonable amounts as approved by the Board.

Also, Directors may not be compensated for rendering services to the Corporation in a capacity other than as Directors, unless such compensation is reasonable and further provided that not more than 49% of the persons serving as Directors may be "interested persons" which, for purposes of this Section 7.15 only, means:
(a) any person currently being compensated by the Corporation for services rendered to it within the previous 12 months, whether as a full or part-time Officer or other employee, independent contractor, or otherwise, excluding any reasonable compensation paid to a Director as Director; or (b) any brother, sister, ancestor, descendant, spouse, brother-in-law, sister-in- law, son-in-law, daughter-in-law, mother-in-law, or father-in-law of any such person.

Section 7.16 Non-Liability of Directors
The Directors shall not be personally liable for the debts, liabilities, or other obligations of the Corporation.

ARTICLE & COMMITTEES
Section 8.1 Committees of Directors
The Board may, by resolution adopted by a majority of the Directors then in office, create one or more Board Committees ("Committees"), including an executive committee, each consisting of two or more Directors, to serve at the discretion of the Board. Any Committee, to the extent provided in the resolution of the Board, may be given the authority of the Board except that no Committee may:
(a) approve any action for which the California Nonprofit Corporation Law also requires approval of the members or approval of a majority of all members; (b) fill vacancies on the Board or in any Committee which has the authority of the Board;
31 (c) fix compensation of the Directors for serving on the Board or on any Committee;
(d) amend or repeal Bylaws or adopt new Bylaws;
(e) amend or repeal any resolution of the Board which by its express terms is not so amendable or repealable;
(f) appoint any other Committees or the members of these Committees; (g) expend corporate funds to support a nominee for Director after more persons have been nominated than can be elected; or
(h) approve any transaction (i) between the Corporation and one or more of its Directors or (i) between the Corporation and any entity in which one or more of its Directors have a material financial interest.

Section 8.2 Meetings and Action of Board Committees
Meetings and action of Committees shall be governed by, and held and taken in accordance with, the provisions of Article 7 concerning meetings of Directors, with such changes in the context of Article 7 as are necessary to substitute the Committee and its members for the Board and its members, except that the time for regular meetings of Committees may be determined by resolution of the Board, and special meetings of Committees may also be called by resolution of the Board. Minutes shall be kept of each meeting of any Committee and shall be filed with the corporate records. The Committee shall report to the Board from time to time as the Board may require. The Board may adopt rules for the governance of any Committee not inconsistent with the provisions by these Bylaws. In the absence of rules adopted by the Board, the Committee may adopt such rules.

Section 8.3 Quorum Rules for Board Committees
A majority of the Committee members shall constitute a quorum for the transaction of Committee business, except to adjourn. A majority of the Committee members present, whether or not constituting a quorum, may adjourn any meeting to another time and place. Every act taken or decision made by a majority of the Committee members present at a meeting duly held at which a quorum is present shall be regarded as an act of the Committee, subject to the provisions of the California Nonprofit Corporation Law relating to actions that require a majority vote of the entire Board. A meeting at which a quorum is initially present may continue to transact business, notwithstanding the withdrawal of Committee members, if any action taken is approved by at least a majority of the required quorum for that meeting.
9 32
Section 8.4 Revocation of Delegated Authority
The Board may, at any time, revoke or modify any or all of the authority that the Board has delegated to a Committee, increase or decrease (but not below two the number of members of a Committee, and fill vacancies in a Committee from the members of the Board.

Section 8.5 Advisory Committees
The Board may create one or more advisory committees to serve at the pleasure of the Board. Appointments to such advisory committees need not, but may, be Directors. The Board shall appoint and discharge advisory committee members.

All actions and recommendations of an advisory committee shall require ratification by the Board before being given effect.

ARTICLE 9 OFFICERS
Section 9.1 Officers
The officers of the Corporation ("Officers") shall be either a President or a Secretary, and a Treasurer or chief financial officer, or both. Other than the Chairperson, these persons may, but need not be, selected from among the Directors. The Board shall have the power to designate additional Officers, including a Vice President, who also need not be Directors, with such duties, powers, titles and privileges as the Board may fix. Any number of offices may be held by the same person, except that the Secretary, the Treasurer and the chief financial officer (if any) may not serve concurrently as either the President or the Chairperson.

Section 9.2 Election of Officers
The Officers shall be elected by the Board at the annual meeting of the Corporation for a term of one year, and each shall serve at the discretion of the Board until his or her successor shall be elected, or his or her earlier resignation or removal. Officers may be elected for 3 consecutive terms.

Section 9.3 Removal of Officers
Subject to the rights, if any, of an Officer under any contract of employment, any Officer may be removed, with or without cause, (i) by the Board, at any regular or special meeting of the Board, or at the annual meeting of the Corporation, or (ii) by an Officer on whom such power of removal may be conferred by the Board.

Section 9.4 Resignation of Officers
Any Officer may resign at any time by giving written notice to the Corporation.

Any resignation shall take effect at the date of the receipt of that notice or at any later time specified in that notice; and, unless otherwise specified in that notice, the acceptance of the resignation shall not be necessary to make it effective. Any 10 33

9.6.3.3 Notices
The Secretary shall give, or cause to be given, notice of all meetings of the Board in accordance with these Bylaws.

9.6.3.4 Corporate Records
Upon request, the Secretary shall exhibit or cause to be exhibited at all reasonable times to any Director, or to his or her agent or attorney, these Bylaws and the minute book.

9.6.3.5 Corporate Seal and Other Duties
The Secretary shall keep or cause to be kept the seal of the Corporation, if any, in safe custody, and shall have such other powers and perform such other duties incident to the office of Secretary as may be prescribed by the Board or these Bylaws.

9.6.4 Treasurer
The treasurer of the Corporation (the "Treasurer") shall attend to the following:

9.6.4.1 Books of Account
The Treasurer shall keep and maintain, or cause to be kept and maintained, adequate and correct books and records of accounts of the properties and transactions of the Corporation, including accounts of its assets, liabilities, receipts, disbursements, gains, losses, capital, retained earnings, and other matters customarily included in financial statements. The books of account shall be open to inspection by any Director at all reasonable times.

9.6.4.2 Financial Reports
The Treasurer shall prepare, or cause to be prepared, and certify, or cause to be certified, the financial statements to be included in any required reports. The fiscal year for the Corporation is October 1 to September 30.

9.6.4.3 Deposit and Disbursement of Money and Valuables The Treasurer shall deposit, or cause to be deposited, all money and other valuables in the name and to the credit of the Corporation with such depositories as may be designated by the Board; shall disburse, or cause to be disbursed, the funds of the Corporation as may be ordered by the Board; shall render, or cause to be rendered to the President and Directors, whenever they request it, an account of all of his or her transactions as Treasurer and of the financial condition of the Corporation; and shall have other powers and perform such other duties incident to the office of Treasurer as may be prescribed by the Board or these Bylaws.

9.6.4.4 Bond
If required by the Board, the Treasurer shall give the Corporation a bond in the amount and with the surety or sureties specified by the Board for faithful performance of the duties of his office and for restoration to the 12 35
Corporation of all its books, papers, vouchers, money, and other property of every kind in his possession or under his control on his death, resignation, retirement, or removal from office.

Section 9.7
The Corporation shall not pay any compensation to Officers for services rendered to the Corporation as Officers, except that Officers may be reimbursed for expenses incurred in the performance of their duties to the Corporation, in reasonable amounts as approved by the Board. Section 7.15 ARTICLE 10 TRANSACTIONS BETWEEN CORPORATION AND DIRECTORS OR

OFFICERS
Section 10.1 Transactions with Directors and Officers

10.1.1 Interested Party Transactions
Except as described in Section 10.1.2, the Corporation shall not be a party to any transaction:
(a) in which one or more of its Directors or Officers has a material financial interest, or
(b) with any corporation, firm, association, or other entity in which one or more Directors or Officers has a material financial interest.

10.1.2 Requirements to Authorize Interested Party Transactions The Corporation shall not be a party to any transaction described in 10.1.1 unless:
(a) the Corporation enters into the transaction for its own benefit; (b) the transaction is fair and reasonable to the Corporation at the time the transaction is entered into;
(c) prior to consummating the transaction or any part thereof, the Board out hires or theroin thee (waition counting ith by a vote or anterested Directors), and with knowledge of the material facts concerning the transaction and the interested Director's or Officer's financial interest in the transaction;
(d) prior to authorizing or approving the transaction, the Board considers and in good faith determines after reasonable investigation that the Corporation could not obtain a more advantageous arrangement with reasonable effort under the circumstances; and
36 (e) the minutes of the Board meeting at which such action was taken reflect that the Board considered and made the findings described in paragraphs (a) through (d) of this Section 10.1.2.

10.1.3 Material Financial Interest
A Director or Officer shall not be deemed to have a "material financial interest" in a transaction:
(a) that fixes the compensation of a Director as a Director or Officer; (b) if the contract or transaction is part of a public or charitable program of the Corporation and it (1) is approved or authorized by the Corporation in good faith and without unjustified favoritism, and (2) results in a benefit to one or more Directors or their families only because they are in the class of persons intended to be benefited by the program; or
(c) where the interested Director has no actual knowledge of the transaction and it does not exceed the lesser of one percent of the gross receipts of the corporation for the preceding year or $100,000.

Section 10.2 Loans to Directors and Officers
The Corporation shall not make any loan of money or property to or guarantee the obligation of any Director or Officer, unless approved by the Attorney General; except that, however, the Corporation may advance money to a Director or Officer for expenses reasonably anticipated to be incurred in the performance of duties of such Director or Officer, if in the absence of such advance, such Director or Officer would be entitled to be reimbursed for such expenses by the Corporation.

The limitation above does not apply if (i) the loan is necessary, in the judgment of the Board, to provide financing for the purchase of the principal residence of an Officer in order to secure the services of (or continued services of) the Officer and the loan is secured by real property located in California; or (ii) the loan is for the ayment of premiums on a lite insurance policy on the life of a Director o )fficer and repayment to the Corporation of the amount paid by it is secured b the proceeds of the policy and its cash surrender value. 14 37
ARTICLE 11 INDEMNIFICATION OF DIRECTORS, OFFICERS, EMPLOYEES AND AGENTS
Section 11.1 General
Based on facts known to him or her at the time, each Trustee or officer of the Foundation shall discharge his or her duties in good faith, with the care an ordinarily prudent person in a similar position would exercise under similar circumstances; and in a manner that the Trustee or officer reasonably believes to be in the Foundation's best interests.

Section 11.2 Reliance
In discharging his or her duties, a member of the Foundation Board may rely on information, opinions, reports, or statements, including financial statements and other financial data, if prepared or presented by any of the following:
a) An officer or employee of the Foundation whom the Board member reasonably believes to be reliable and competent in the matters presented; or b) Legal counsel, public accountants, or other persons with respect to matters that the Board member reasonably believes to be within the person's professional or expert competence.

Section 11.3 Limitations on Liability.

A Trustee or officer is not liable for an action taken in that capacity, or for a failure to act, unless the Trustee or officer has breached or failed to perform the Trustee's or officer's duties in compliance with this Article; or unless the breach or failure to perform constitutes willful misconduct or recklessness.

Section 11.4 Indemnification.

From time to time, to the extent not inconsistent with the laws of the State of Indiana and with the Foundation's status as a tax-exempt charitable non-profit corporation, the Foundation shall indemnify every person (and the heirs and personal representatives of such person) who is or was a Trustee or officer of the Foundation, to the extent that indemnification is required by Chapter 16 of the Indiana Nonprofit Foundation Act (the "Act"). The Foundation may (but is not required to) indemnify a current or former Trustee or officer to the extent that indemnification is permitted but not required under Chapter 16 of the Act. The Foundation may purchase, but is not required to purchase, indemnifying insurance as permitted by Section 23-17-16-14 of the Act.

ARTICLE 12 CORPORATE RECORDS, REPORTS AND SEAL
Section 12.1 Minute Book
The Corporation shall keep a minute book in written form which shall contain a record of all actions by the Board or any committee including (i) the time, date and place of each meeting; (i) whether a meeting is regular or special and, if 15 38
special, how called; (iii) the manner of giving notice of each meeting and a copy thereof; (iv) the names of those present at each meeting of the Board or any Committee thereof; (v) the minutes of all meetings; (vi) any written waivers of notice, consents to the holding of a meeting or approvals of the minutes thereof; (vii) all written consents for action without a meeting; (viii) all protests concerning lack of notice; and (ix) formal dissents from Board actions.

Section 12.2 Books and Records of Account
The Corporation shall keep adequate and correct books and records of account. "Correct books and records" includes, but is not necessarily limited to: accounts of properties and transactions, its assets, liabilities, receipts, disbursements, gains, and losses.

Section 12.3 Articles of Incorporation and Bylaws
The Corporation shall keep at its principal office, the original or a copy of the Articles of Incorporation and Bylaws as amended to date.

Section 12.4 Maintenance and Inspection of Federal Tax Exemption Application and Annual Information Returns
The Corporation shall at all times keep at its principal office a copy of its federal tax exemption application and, for three years from their date of filing, its annual information returns. These documents shall be open to public inspection and copying to the extent required by the Code.

Section 12.5 Annual Report: Statement of Certain Transactions The Board shall cause an annual report to be sent to each Director within 120 days after the close of the Corporation's fiscal year containing the following information:
(a) The assets and liabilities of the Corporation as of the end of the fiscal year; (b) The principal changes in assets and liabilities, including trust funds, during the fiscal year;
(c) The revenue or receipts of the Corporation, both unrestricted and restricted to particular purposes, for this fiscal year;
The expenses or disbursements of the Corporation for both general and restricted purposes during the fiscal year;
(e) A statement of any transaction (i) to which the Corporation, its parent, or its subsidiary was a party, (ii) which involved more than $50,000 or which was one of a number of such transactions with the same person involving, in the aggregate, more than $50,000, and (iii) in which either of the following interested persons had a direct or indirect material financial interest (a mere common directorship is not a financial interest):
16 39
(1) Any Director or Officer of the Corporation, its parent, or its subsidiary;
(2) Any holder of more than 10% of the voting power of the Corporation, its parent, or its subsidiary.

The statement shall include: (i) a brief description of the transaction; (ii) the names of interested persons involved; (iii) their relationship to the Corporation; (iv) the nature of their interest in the transaction, and; (V) when practicable, the amount of that interest, provided that, in the case of a partnership in which such person is a partner, only the interest of the partnership need be stated
Section 12.6 Directors' Rights of Inspection
Every Director shall have the absolute right at any reasonable time to inspect the may door is subster the rein may be made in pron
copy and make extracts of documents.

Section 12.7 Corporate Seal
The corporate seal, if any, shall be in such form as may be approved from time to time by the Board. Failure to affix the seal to corporate instruments, however, shall not affect the validity of any such instrument.

ARTICLE 13 EXECUTION OF INSTRUMENTS, DEPOSITS AND FUNDS Section 13.1 Execution of Instruments
The Board, except as otherwise provided in these Bylaws, may by resolution authorize any Officer or agent of the Corporation to enter into any contract or execute and deliver any instrument in the name of and on behalf of the Corporation, and such authority may be general or confined to specific instances.

Unless so authorized, no Officer, agent, or employee shall have any power or authority to bind the Corporation by any contract or engagement or to pledge its credit or to render it liable monetarily for any purpose or in any amount.

Section 13.2 Checks and Notes
Except as otherwise specifically determined by resolution of the Board, or as otherwise required by law, checks, drafts, promissory notes, orders for the payment of money, and other evidence of indebtedness of the Corporation shall be signed by the Treasurer and countersigned by the President. 17 40
Section 13.3 Deposits
All funds of the Corporation shall be deposited from time to time to the credit of the Corporation in such banks, trust companies, or other depositories as the Board may select.

Section 13.4 Gifts
The Board may accept on behalf of the Corporation any contribution, gift, bequest, or devise for the charitable or public purposes of the Corporation.

ARTICLE 14 CONSTRUCTION AND DEFINITIONS
Unless the context requires otherwise, the general provisions, rules of construction, and definitions of California Nonprofit Corporation Law shall sove, the monstructie ef the insides the trout lim in the ental in the number includes the plural, the plural number includes the singular, and the term "person" includes both the Corporation and a natural person. All references to statutes, regulations and
laws shall include any future statutes, regulations and laws that replace those referenced.

ARTICLE 15 AMENDMENTS
Section 15.1 Amendment by Directors
The Board may adopt, amend or repeal bylaws. Such power is subject to the following limitations:
(a) Where any provision of these Bylaws requires the vote of a larger proportion of the Directors than otherwise is required by law, such provision may not be altered, amended or repealed except by the vote of such greater number.
(b) No amendment may extend the term of a Director beyond that for which such Director was elected.
(c) If bylaws are adopted, amended or repealed at a meeting of the Board, such action is authorized only at a duly called and held meeting for which written notice of such meeting, setting forth the proposed bylaw revisions with explanations therefor, is given in accordance with these Bylaws, unless such notice is waived in accordance with these Bylaws.
18 41
The Kiwanis Club of Greater Merced
Organizational Structure
42 K
Ser y
Chil
of the
May 18, 2005
To Whom It May Concern:

Please consider this your official notification that the:

Kiwanis Club of Greater Merced (K04654)
Merced, CA
is a club in good standing with Kiwanis International.

Kiwanis International qualifies as a not-for-profit organization under Internal Revenue Code, Section 501(c) (4), and has been in existence more than 75 years.

In addition, the aforementioned club also qualifies under group exemption number 0026. Attached is a copy of the group exemption letter from the Internal Revenue Service.

If further information is needed, please do not hesitate to contact me.

Yours truly,
Sale
William W. Parker, CPA
Controller
Finance Department
WWP/jaf
P.S. For your information, the Employer Identification Number for the above club is: 941388694.

KIWANIS INTERNATIONAL
3636 Woodview Trace • Indianapolis, Indiana 46268-3196 USA www.kiwanis.org • e-mail: [email protected]
317-875-8755 • 1-800-KIWYANIS • FAX 317-879-0204
)
Address any reply to: P.O. Box 187, Cornwells Heights, Pa. 19020 Department of the Treasury
Internal Revenue
code. Service Center
Mid Atlantic Region
GROUP EXEMPTION LETTER Section 501 (c) (4) Internal Revenue Robert G. Kayanagh
of the Kiwanis Internatfonal
101 E. Erie St.

Chicago, Il 60611
Emplayer Identificasies Numbers 36-1327510
Period: September 30, 1977
GEN: 0026
Thank you for sending the annual supplemental information concerning your subor- dinate organizations.

Based on the information you submitted, we have changed our records to reflect any additions, deletions, and name or address changes to the roster of subordinates included in your group exemption letter.

If your group exemption letter recognizes the exemption of your subordinates in- cluded under section 501(c)(3) of the Internal Revenue Code, any new subordinates in-• cluded have been classified on our records as organizations that ate hot private founda- tions as defined in section 509 (a) of the Code, based on the notification you submitted.

Within 45 days after the close of your next annual accounting period, please send the following information to the Philadelphia Serpice Center, 11601 Roosevelt Boulevard, Philadelphia, Pennsylvania, 19155, Attention: EOR Branch:

1. A statement describing any changes during the year in the purposes, ,.Character, or rethod of operation of your subordinates.

2. Lists of the names, mailing address - including Postal ZIP Codes, and employer identification numbers of subordinates that during the yeas:
a. changed names or addresses;
b. were deleted from your roster;
c. were added to your roster.

3. For subordinates to be added, attach;
a. a statement indicating that your status has not changed from that shown on the group exemption letter you received.
(Üver) FORM MAR -8503 IREV / 6:131
44 b. a statement that each has given you written authorization to add its name to the roster;
c. a list of those to which the Service previously issued exemption rulings or determination letters; and
d.. if your subordinates are recognized as exempt under section 501(c)(3) of the Code, a statement that none of the subordinates are private foundations as defined in section 509(a) of the Code.

4. If applicable, a statement that your group exemption roster did not change during the year.

If you have any questions conceming employment taxes or other provisions relating to exempt organizations, you should contact your District Director.

Thank you for your cooperation.

Sincerely yours,
chester Sema
Charles Samra
Chief, Exempt Organization
Returns Branch
FORM MAR-8503 (REV. 8/731
45 3:22 PM Kiwanis Club of Greater Merced
Profit & Loss
02/22/22
Accrual Basis October 1, 2017 through February 22, 2022 Oct 1, '17 - Feb 22, 22
Ordinary Income/Expense
Income
Club Income
Club Socials.

Christmas Party 2,368.00
Total Club Socials. 2,368.00
Vacation Auction 96.00
Donation 10,157.34
Drawing 1,124.00
Fines 3,683.43
Installation Dinner 880.00
Interest Income - Club Accounts 5.28
Membership Dues 18,075.00
Total Club Income 36,389.05
KiddieLand
Miscellaneous Income 70.25
VIP Passes 800.00
Fright Night 4,547.50
Sponsorships/Grants
Wahnetta Hall Trust 12,707.00
Ride Sponsors 20,450.00
Total Sponsorships/Grants 33,157.00
Party Income 15,550.00
Public Donations 24,468.93
Ride Revenue
Special Events
Boot Camp 4,767.20
Red Nose Day 500.00
Special Events - Other 3,050.00
Total Special Events 8,317.20
Elks Day at the Park 6,000.00
Ticket Sales 34,692.75
Wrist Band Sales 8,474.00
Total Ride Revenue 57,483.95
Concessions 10,160.15
Interest Income - Kiddieland 288.23
Total KiddieLand 146,526.01
Total Income 182,915.06
Gross Profit 182,915.06
Expense
Club Expenses
Secretary of State - Filing Fee 45.00
BOD Meeting Expense 255.04
Cash Over & Short -30.15
Club Awards 468.42
Club Officers Training 35.00

Page 1 ends

46 Kiwanis Club of Greater Merced
3:22 PM
Profit & Loss
02/22/22
Accrual Basis October 1, 2017 through February 22, 2022 Oct 1, '17 - Feb 22, 22
Club Socials
Ellen's Going Away Party 371.79
Take Me Out to The Ball Game 420.00
Charter Night 93.37
Love Your Club 2,089.24
Governor's Visit 50.00
Christmas Party 2,951.66
Installation Night 958.05
DCM - Meeting Expense 282.43
Total Club Socials 7,216.54
Convention - District
International Convention 1,033.07
Convention - District - Other 360.00
Total Convention - District 1,393.07
Dues
Portal Buzz 225.00
District Dues 7,272.00
International Dues, Magazine 11,393.00
Total Dues 18,890.00
Fundraising Costs
Race to the Kiddieland Train
Supplies 1,358.24
T-Shirts 982.00
Race to the Kiddieland Train - Other 239.42
Total Race to the Kiddieland Train 2,579.66
Total Fundraising Costs 2,579.66
Gifts and Flowers 59.54
Lt. Governor - Member Support 1,100.00
Meals - Guests 295.00
Pins 315.59
Post Office Box Rental 666.00
Raffle Winnings 1,174.50
Taxes - Non Profit Fee 130.00
Total Club Expenses 34,593.21
Kiddieland Expenses
Cost of Sales
117.83
Ice
Water 24.95
Ice Cream 83.88
Other Concession Exp 171.03
Pepsi Cola 1,753.25
Slushie Supplies 1,404.25
Tickets 43.00
Cost of Sales - Other 2,849.89
Total Cost of Sales 6,448.08
Advertising/Marketing
Signage - Sponsors 267.31
Advertising/Marketing - Other 161.86
Total Advertising/Marketing 429.17
Background Check 85.00
Bank Charges - Kiddieland 216.00
Cartoon Signs 450.00
Cash Over & Short -221.70
Clean Up Expenses 19.00
Club Website 1,125.70

Page 2 ends

47 3:22 PM Kiwanis Club of Greater Merced
Profit & Loss
02/22/22
Accrual Basis October 1, 2017 through February 22, 2022 Oct 1, '17 - Feb 22, 22
Contributions
Rotary Comm. Corps of Merced 500.00
Kiwanis Children's Fund 100.00
GV Speach N Debate Team 100.00
Circle K 600.00
Atwater Key Club 468.00
PTP Fundraiser - Fall Rally 200.00
Livingston Key Club 1,200.00
Golden Valley Key Club 1,798.89
Kiwanis Family House 100.00
Merced High Key Club 4,083.89
Merced Police Explorers Post 1,200.00
Scholarships 4,950.00
Total Contributions 15,300.78
Counterfeit Money 100.00
Depreciation 1,085.00
Diesel and Gas 32.94
Easter Egg Hunt Expenses 3,397.01
Equipment
Table Covers 231.40
Patio Seat Covers 123.36
PopCorn Machine 19.55
Refrigerator 594.95
Slush Puppie Machine 1,616.99
Umbrella 113.64
Santa Suite 99.90
Benches 797.07
Total Equipment 3,596.86
Inspections and Permits 9,150.75
Insurance - Kiddieland
Liability Insurance 12,101.22
Total Insurance - Kiddieland 12,101.22
Laundry 90.00
Printing 61.06
Office Supplies - Kiddieland 429.17
Personnel Costs
Wages
Employee Retention Credit 326.31
Major Repair/improvement 0.00
Train Operation 14,079.30
Regular Maintenance 210.60
Total Wages 14,616.21
Payroll Taxes 1,690.82
Workers Comp insurance 2,517.77
Total Personnel Costs 18,824.80
Pest Control 4,680.00
Postage and Freight 180.18
Repairs and Maintenance
Train Roof 8,357.00
Cashier Improvements 2,459.00
Rides
Car Ride 2,914.14
Go-Gater 80.00
Helicopter Ride 4,951.85
Rocket Ride 2,431.37
Train 3,295.58
Total Rides 13,672.94

Page 3 ends

48 3:22 PM Kiwanis Club of Greater Merced
02/22/22 Profit & Loss
Accrual Basis October 1, 2017 through February 22, 2022 Oct 1, 17 - Feb 22, 22
Grounds & Facilities
Fence 510.00
Tile Flooring - A Frame 1,387.01
Toilet 101.81
Slush Puppie 531.59
A/C for Shack 3,211.00
Shade Netting 1,217.82
Concrete Work 4,275.00
Landscaping 15,828.66
Gardening 501.98
Slushly Machine 255.00
Sound System 4,150.27
Painting 6,988.10
Fire Extinguisher 389.68
Tree Removal 500.00
Facility Lights 2,904.28
Grounds & Facilities - Other 235.59
Total Grounds & Facilities 42,987.79
Repairs and Maintenance - Other 149.17
Total Repairs and Maintenance 67.625.90
Security Alarm System 3,161.53
Special Events
Boot Camp Expenses 4.767.20
Fright Night 1,576.39
Total Special Events 6,343.59
Supplies 2,238.23
Telephone & Internet 5,945.24
Volunteer Expenses 1,242.00
Missing Receipts 473.84
Total Kiddieland Expenses 164,611.35
199,204.56
Total Expense
Net Ordinary Income -16,289.50
Other Income/Expense
Other Income
COVID-19 Funds from State Fund 3,792.00
792.31
Insurance Claim
Dividend Income - State Fund 284.40

44.10 Other Income
4,912.81
Total Other Income
4 912.81
Net Other Income
-11,376.69
Net income

Page 4 ends

49 Kiwanis Club of Greater Merced
3:21 PM
Transaction Detail By Account
02/22/22
Accrual Basis October 1, 2017 through February 22, 2022 Name Memo Debit Credit Balance
Type Date Num
Kiddieland Expenses
Insurance - Kiddieland
Liability Insurance
Oregon Mutual Group 1,293.00
Bill 04/19/2018 84278... 22830
4113 Fluetsch & Busby Insurance. Liability Insura... 3,414.12 Check 05/24/2018
08/13/2018 956125 Refund Check 270.00 3,144.12
Deposit 899.00
04/23/2019 Oregon Mutual Group Commercial P... 4,043.12 Bill
05/22/2019 4198 Fluetsch & Busby Insurance. Liability Insura... 2,121.12 6,164.24 Check
05/07/2020 Oregon Mutual Group Commercial P... 939.00 7,103.24 Bill
Burlington Insurance Co. Liability Insura... 2,023.99 9,127.23 Check 05/20/2020 4284
Oregon Mutual Group Commercial P... 950.00 10,077.23
Bill 04/19/2021
05/19/2021 4324 Fluetsch & Busby Insurance. Liability Insura... 2,023.99 12,101.22 Check
12,371.22 270.00 12,101.22
Total Liability Insurance
12,371.22 270.00 12,101.22
Total Insurance - Kiddieland
12,371.22 270.00 12,101.22
Total Kiddieland Expenses
12,371.22 270.00 12,101.22
TOTAL

Page 1 ends

3:20 PM Kiwanis Club of Greater Merced
Transaction Detail By Account
02/22/22
Accrual Basis October 1, 2017 through February 22, 2022 Num Source Name Memo Debit Credit Balance
Type DaTE
Kiddieland Expenses
Inspections and Permits
Check 10/20/2017 EFT Secretary of State 20.00 20.00
12/15/2017 IN0091351 Merced County Environmental Health FA0006730 354.00 Kill
Bill 03/30/2018 P1543387SA Department of Industrial Relations Inspection Date 03/26/18- - RA 109 03/30/2018 P1543386SA Department of Industrial Relations Inspection Date 03/26/18- 1.377 75 Will
Bill 03/30/2018 P1543384SA Department of Industrial Relations inspection Date 03/26/18 - 2,084.00 03/30/2018 Department of industrial Relations Inspection Date 03/26/18 - RA 2,352.75 ASSONA
03/30/2018 P1543366SA Department of Industrial Relations Inspection Date 03/26/18 - RA 2,572.75 03/30/2018 Department of Industrial Relations Inspection Date 03/26/18 - RA .50 10/11/2018 Secretary of State NNM
Ball 10/20/2018 P1597790SA Department of Industrial Relations Inspection Date 10/20/2018 - UA Bill P1597802SA Department of Industrial Relations Inspection Date 10/20/2018 - •UA Bill 10/30/2018 P1597796SA artment of Industrial Relations Inspection Date 10/20/2018 - UA 3,300 Bill 10/30/2018 P1597794SA Department of Industrial Relations Inspection Date 10/20/2018 - UA 446 .50 P1597804SA 3,592 .75
10/30/2018 P1597800SA 3,739.00
Check 01/28/2019 4,083.00
03/29/2019 P1635683SA 4,303 00
Bill 03/29/2019 4,523 .00
03/29/2019 P1635689SA 5,278 .00
03/29/2019 p1635688SA 5.935 .50
03/29/2019 220.00 6,155 .50
05/08/2019 6.204 25
05/08/2019 P1645514SA 220.00 6,424 25
P16455 48.75 6,473. .00
6082079
05/08/2019 P1645526SA 48 6,521 .75
05/08/2019 48 6,570 1.50
05/08/2019 8.718
06/12/2019 P18547
Bill P16547 814
06/13/2019 P1655079SA 6.911
BIl 06/13/2019 DOS
06/13/2019 P1655071SA 106
08/13/2019 P1655069SA .204
09/25/2019 P1682429SA 7,350.50
Bill
Bill 09/25/2019 P1682437SA 7,496.75
09/25/2019 P1682436SA 7,643.00
09/25/2019 P1682431SA 7.789 25
"ERE 09/25/2019 P1682433SA 7,935 .50
P1682434SA 8,081
01/25/2020 IN0098424 359.00 8,440.75
Bill 02/02/2021 INO101959 354.00 8.794 .75
12/14/2021 IN0105614 356.00 9.150.75
Total Inspections and Permits 9,150.75 0.00 9,150.75
Total Kiddieland Expenses 9,150.75 0.00 9,150.75
TOTAL 9,150.75 0.00 9,150.76

Page 1 ends

51 Kiwanis Club of Greater Merced
3:18 PM
Transaction Detail By Account
02/22/22
October 1, 2017 through February 22, 2022
Accrual Basis
Memo Debit Credit Balance
Type Date Num Name
Kiddieland Expenses
Equipment
Table Covers 231.40 231.40
Check 08/06/2020 4312 Amazon
231.40 0.00 231.40
Total Table Covers
Patio Seat Covers 123.36 123.36
Check 07/27/2020 4304 Amazon
123.36 0.00 123.36
Total Patio Seat Covers
PopCorn Machine 340.28 340.28
Check 03/10/2020 Amazon
Refund from Amazon for PopCorn Machine 320.73 19.55
Deposit 08/02/2020
340.28 320.73 19.55
Total PopCorn Machine
Refrigerator 594.95 594.95
Check 02/28/2020 EFT Lowes
594.95 0.00 594.95
Total Refrigerator
Slush Puppie Machine 1,616.99 1,616.99
Bill 05/24/2019 Ray Borge
1,616.99 0.00 1,616.99
le Machine

37.88 37.88
Check 06/02/2019 EFT Save Mart
Save Mart 37.88 75.76
Check 06/04/2019 EFT
EFT Save Mart 37.88 113.64
Check 06/23/2019
113.64 0.00 113.64

99.90 99.90
Check 09/26/2018 EFT Amazon

99.90 0.00 99.90
239.85 239.85
Check 03/05/2018 4071 Amazon 464.35
704.20
04/08/2018 EFT EBAY
Check EBAY 92.87 797.07
Check 04/08/2018 EFT
797.07 0.00 797.07
3,917.59 320.73 3,596.86
Total Equipment
3,917.59 320.73 3,596.86
Total Kiddieland Expenses

3.917.59 320.73 3,596.86
TOTAL

Page 1 ends

52 Kiwanis Club of Greater Merced
3:16 PM
Transaction Detail By Account
02/22/22
Accrual Basis October 1, 2017 through February 22, 2022 Date Num Name Memo Class Split Debit Credit Balance
Type Adi Cir
Kiddieland Expenses
Cartoon Signs
12/05/2019 Albert J. Ortega, Sr. Kiddieland ccounts Payable 250.00 250.00 03/02/2020 Albert J. Ortega, Sr. Kiddieland ccounts Payab 200.00 450.00 Total Cartoon Signs 450.00 0.00 450.00
Totai Kiddieland Expenses 450.00 0.00 450.00
450.00 0.00 450.00
TOTAL

Page 1 ends

53 Kiwanis Club of Greater Merced
3:14 PM
02/22/22 Transaction Detail By Account
Accrual Basis October 1, 2017 through February 22, 2022 Type Date Num Adi Source Name Memo Debit Credit Balance Bill 01/27/2022 Larry Melgosa 510.00 510.00
Total Fence 510.00 0.00 510.00
Tile Flooring - A Frame
Bill 02/19/2020 Edward J. Contreras 1,200.00 1,200.00
Bill 02/29/2020 Edward J. Contreras Receipts 187.01 1,387.01 Total Tile Flooring - A Frame 1,387.01 0.00 1,387.01
Toilet
Check 02/04/2020 4262 Lowes 101.81 101.81
Total Toilet 101.81 0.00 101.81
Slush Puppie
Bill 10/22/2019 Slush Puppie 531.59 531.59
Total Slush Puppie 531.59 0.00 531.59
A/C for Shack
Bill 11/08/2018 Kyhn's Air Conditioni... 3,211.00 3,211.00 Total A/C for Shack 3,211.00 0.00 3,211.00
Shade Netting
Check 03/26/2018 4074 Merced Canvas 405.94 405.94
Bill 03/30/2018 266523 Merced Canvas 811.88 1,217.82
Total Shade Netting 1,217.82 0.00 1,217.82
Concrete Work
Bill 01/24/2018 Yard Masters, Inc. 4,275.00 4,275.00
Total Concrete Work 4,275.00 0.00 4,275.00

Page 1 ends

3:14 PM Kiwanis Club of Greater Merced
02/22/22 Transaction Detail By Account
Accrual Basis October 1, 2017 through February 22, 2022 Type Date Num Adj Source Name Memo Debit Credit Balance Landscaping
10/31/2017 Eudoro S. Mendoza 240.00 240.00
12/04/2017 Nove... Eudoro S. Mendoza 240.00 480.00
12/31/2017 Eudoro S. Mendoza 240.00 720.00
01/24/2018 Yard Masters, Inc. 2,990.00 3.710.00
01/31/2018 Eudoro S. Mendoza 240.00 3.950.00
02/28/2018 Eudoro S. Mendoza 240.00 4,190.00
03/31/2018 Eudoro S. Mendoza 240.00 4,430.00
06/30/2018 Eudoro S. Mendoza 240.00 4,670,00
07/31/2018 Eudoro S. Mendoza 240.00 4,910.00
08/31/2018 Eudoro S. Mendoza 100.00 5.010.00
09/30/2018 Eudoro S. Mendoza 380.00 5,390.00
10/31/2018 Eudoro S. Mendoza 240.00 5.630.00
11/30/2018 Eudoro S. Mendoza 240.00 5,870.00
12/31/2018 Eudoro S. Mendoza 240.00 6,110.00
01/13/2019 4189 Lowes 81.98 6,191.98
01/31/2019 Eudoro S. Mendoza 240.00 6,431.98
02/28/2019 Eudoro S. Mendoza 240.00 6,671.98.

Check 03/04/2019 4189 Lowes 33.48 6,705.46
Check 03/27/2019 4189 Lowes 89.79 6.795.25
Bill 03/31/2019 Eudoro S. Mendoza 240.00 7,035.25
04/30/2019 Eudoro S. Mendoza 290.00 7,325.25
Eudoro S. Mendoza 240.00 7,565.25
Eudoro S. Mendoza 240,00 7.805.25
Eudoro S. Mendoza 420.00 8.225.25
08/31/2019 Eudoro S. Mendoza 240.00 8.465.25:
09/30/2019 Eudoro S. Mendoza 240.00 8,705.25
10/31/2019 Eudoro S. Mendoza 240.00 8,945.25
11/30/2019 Eudoro S. Mendoza 240.00 9,185.25
12/31/2019 Eudoro S. Mendoza 240.00 9.425.25
Check 01/16/2020 4304 Lowes 146.01 9,571 26
Bill 01/31/2020 Eudoro S. Mendoza 240.00 9,811.26
Check 02/23/2020 4304 Lowes 57.40 9,868.66
Bill 02/29/2020 Eudoro S. Mendoza 240.00 10,108.66
03/31/2020 Eudoro S Mendoza 240.00 10,348.66
Bill
04/30/2020 Eudoro S. Mendoza 360.00 10.708.66
05/31/2020 Eudoro S. Mendoza 240.00 10.948.66
06/30/2020 Eudoro : Mendoza 240.00 11,188.66
07/31/2020 240.00 11,428.66
08/31/2020 Eudoro S. Mendoza 240.00 11,668.66
09/30/2020 Eudoro S. Mendoza 240.00 11,908.66
10/31/2020 Eudoro S. Mendoza 240.00 12,148.66
11/30/2020 Eudoro S. Mendoza 240.00 12,388.66
12/31/2020 Eudoro S. Mendoza -MULTIPLE- 320.00 12,708.66 01/31/2021 Eudoro S. Mendoza 240.00 12,948.66
02/28/2021 Eudoro S. Mendoza 240.00 13,188.66
03/31/2021 Eudoro S. Mendoza 240.00 13,428.66
04/30/2021 Eudoro S. Mendoza 240.00 13,668.66
05/31/2021 Eudoro S. Mendoza 240.00 13,908.66

Page 2 ends

55 3:14 PM Kiwanis Club of Greater Merced
Transaction Detail By Account
02/22/22
Accrual Basis October 1, 2017 through February 22, 2022 Date Num Adj Source Name Memo Debit Credit Balance
Type
Bill 06/30/2021 Eudoro S. Mendoza 240.00 14,148.66
07/31/2021 Eudoro S. Mendoza 240.00 14,388.66
Bill
08/31/2021 Eudoro S. Mendoza 240.00 14,628.66
Bill
Bill 09/30/2021 Eudoro S. Mendoza 240.00 14,868.66
10/31/2021 Eudoro S. Mendoza 240.00 15,108.66
11/30/2021 Eudoro S. Mendoza 240.00 15,348.66
Bill 12/31/2021 Eudoro S. Mendoza 240.00 15,588.66
Bill 01/31/2022 Eudoro S. Mendoza 240.00 15,828.66
Total Landscaping 15,828.66 0.00 15,828.66
Gardening
Check 05/21/2018 4106 Eudoro S. Mendoza April '18 260.00 260.00 06/08/2018 4116 Eudoro S. Mendoza April 18 240.00 500.00 Check
10/28/2018 FET Grocery Outiet 1.98 501.98
Check
Total Gardening 501.98 0.00 501.98
Slushly Machine
Bill 12/20/2018 18729 Cal Neva Slush Com... 255.00 255.00 Total Slushly Machine 255.00 0.00 255.00
Sound System
Bill 09/21/2020 Quote ... Action Computers 4,150.27 4,150.27 Total Sound System 4,150.27 0.00 4,150.27
Painting
Check 01/21/2020 4261 Lowes 92.51 92.51
03/09/2020 13305 Bret Briggs Construc... 950.00 1,042.51 Bill
Bill 06/23/2020 13346 Bret Briggs Construc... 5,945.59 6,988.10 Total Painting 6,988.10 0.00 6,988.10
Fire Extinguisher
Bill 04/05/2018 75944 Gateway 64.00 64.00
Bill 79875 Gateway 70.00 134.00
84053 Gateway 255.68 389.68
Bill
389.68 0.00 389.68
12/05/2019 Lester Beavers 350.00 350.00
Bill
Bill 01/22/2020 Lester Beavers 150.00 500.00
Total Tree Removal 500.00 0.00 500.00

Page 3 ends

56 Kiwanis Club of Greater Merced
3:14 PM
Transaction Detail By Account
02/22/22
October 1, 2017 through February 22, 2022
Accrual Basis
Num Memo Debit Credit Balance
Type Date Adj Source Name
Facility Lights 1,985.00 1,985.00
Bill 01/29/2021 962 Sierra Central Electri...
02/26/2021 4319 Lowes 59.28 2,044.28
Check 860.00
03/14/2021 965 Sierra Central Electri... 2,904.28
Bill
2,904.28 0.00 2,904.28
Total Facility Lights
Grounds & Facilities - Other 123.41
10/10/2017 EFT Associates Lock and... 123.41
Check
03/22/2018 4100 Don's Mobile Glass 66.30 189.71
Check
08/09/2018 4101 Lowes Trash Cans 45.88 235.59
Check
Total Grounds & Facilities - Other 235.59 0.00 235.59
42,987.79 0.00 42,987.79
Total Grounds & Facilities
42,987.79 0.00 42,987.79
Total Repairs and Maintenance
42 987.79 0.00 42,987.79.

Total Kiddieland Expenses
42,987.79 0.00 42.987.79
TOTAL

Page 4 ends

57 Kiwanis Club of Greater Merced
3:16 PM
Transaction Detail By Account
02/22/22
Accrual Basis October 1, 2017 through February 22, 2022 Date Num Name Memo Debit Credit Balance
Type
Kiddieland Expenses
Advertising/Marketing
Signage - Sponsors
11/16/2017 72758 Ingraham Trophies 7.50 7.50
Bill 05/17/2019 77847 Ingraham Trophies 162.38 169.88
06/11/2019 78246 Ingraham Trophies Rotary Club of... 97.43 267.31 Bill
Total Signage - Sponsors 267.31 0.00 267.31
Advertising/Marketing - Other
Check 11/29/2017 EFT Walmart Candy Canes..... 44.14 44.14 04/16/2018 EFT Brightdart 36.53 80.67
Check
Bill 06/04/2020 Ingraham Trophies Kiddieland Ba... 81.19 161.86 Total Advertising/Marketing - Other 161.86 0.00 161.86
Total Advertising/Marketing 429.17 0.00 429.17
Total Kiddieland Expenses 429.17 0.00 429.17
TOTAL 429.17 0.00 429.17

Page 1 ends

3:12 PM Kiwanis Club of Greater Merced
02/22/22 Transaction Detail By Account
Accrual Basis October 1, 2017 through February 22, 2022 Type Date Num Source Name Memo Debit Credit Balance
Kiddieland Expenses
Repairs and Maintenance
Rides
Car Ride
Check 11/04/2017 4044 Lowes 25.35 25.35
Check 12/04/2017 4054 Lowes 16.82 42.17
Bill 02/09/2018 70126... Applied Indust. Tech 137.56 179.73 Bill 03/08/2018 70128... Applied Indust. Tech 155.12 334.85 Bill 06/13/2018 70136.. Applied Indust. Tech 57.74 392.59 Check 11/05/2018 4163 Pet Smart 21.64 414.23
Check 11/14/2018 4161 Pep Boys 11.60 425.83
Bill 07/07/2020 Miguel Santiuste 2,000.00 2,425.83
Check 07/07/2020 4302 Walmart 58.75 2,484.58
Check 07/08/2020 4302 Home Depot 81.72 2,566.30
Check 07/08/2020 4302 Home Depot 7.85 2,574.15
Check 07/14/2020 4302 Lowes 20.00 2,594.15
Check 07/15/2020 4302 Home Depot 22.36 2,616.51
Check 07/20/2020 4302 Lowes 10.78 2,627.29
Check 07/21/2020 4302 Bob's Auto Paint an... 55.08 2,682.37 Bill 01/21/2022 70233... Applied Indust. Tech 231.77 2,914.14 Total Car Ride 2,914.14 0.00 2,914.14
Go-Gater
Check 06/10/2019 4205 Jared Shake Welding 80.00 80.00
Total Go-Gater 80.00 0.00 80.00
Helicopter Ride
Bill 03/02/2018 266520 Merced Canvas 838.94 838.94
Bill 03/15/2018 JD Customs 80.00 918.94
Check 02/08/2022 Home Depot 56.50 975.44
Check 02/08/2022 Kelly Moore Paints 285.72 1,261.16
Check 02/08/2022 Sherwin Willaims 142.27 1,403.43
Check 02/10/2022 Lowes 48.42 1,451.85
Bill 02/15/2022 Miguel Santiuste 3,500.00 4,951.85
Total Helicopter Ride 4,951.85 0.00 4.951.85

Page 1 ends

Kiwanis Club of Greater Merced
3:12 PM
Transaction Detail By Account
02/22/22
Accrual Basis October 1, 2017 through February 22, 2022 Num Source Name Memo Debit Credit Balance
Type Date
Rocket Ride
06/08/2020 4293 Lowes 75.43 75.4
Check 34.90 10.3
Check 06/09/2020 4293 Walmart

12.86 123.19
Check 06/10/2020 4293 Walmart
Sherwin Willaims 87.55 210.74
Check 06/10/2020 4293
Walmart 21.43 232.17
Check 06/18/2020 4293
Lowes 10.78 242.95
Check 06/18/2020 4293
06/19/2020 Miguel Santiuste 2,000.00 2,242.95
Bill
4306 5.39 2.248.34
Check 06/23/2020 Lowes
4301 Lowes 17.23 2265.57
Check 06/24/2020
06/24/2020 4301 Sherwin Willaims 7.57 2,273.14
Check
06/24/2020 4301 Kelly Moore Paints 18.66 2,291.80
Check
06/25/2020 4301 Sherwin Willaims 112.03 2,403.83
Check
06/26/2020 4301 Bob's Auto Paint an... 27.54 2,431.37
Check
2,431.37 0.00 2,431.37
Total Rocket Ride
Train
06/07/2018 4110 Harris Alternators an... 175,00 175.00
Check 1,996.59
07/20/2018 18-1336 Turning Point Industr... 1,821.59
Bill
Kelly Moore Paints 89.61 2,086.20
Check 11/14/2018 4161
Kelly Moore Paints 98.38 2,184.58
Check 11/15/2018 4161
Miguel Santiuste 1,000.00 3,184.58
Bill 11/16/2018
4161 Home Depot 19.72 3,204.30
Check 11/16/2018
11/16/2018 4161 Home Depot 91.28 3,295.58
Check
3,295.58 0.00 3,295.58
Total Train
Total Rides 13.672.94 0.00 13.672.94
Total Repairs and Maintenance 13,672.94 0.00 13,672.94
Total Kiddieland Expenses 13,672.94 0.00 13,672.94

13.672.94 0.00 13,672.94
TOTAL

Page 2 ends

Kiwanis Club of Greater Merced Foundation
Estimates as of 2/22/2022
61 PROPOSAL
SIGN
220223-01
DESIGNS Date: 02/28/2022
Expires: 03/28/2022
RO. BOx 4590 / 204 CAMPUS WAY MODESTO CALIFORNIA 95350
OFFICE 209.524.4484 1 FAX 209.521.0272 Drawing Numbers: 220223-01 CA LIC#268001 C-45 / NV LIC#0082570 / C-6
Project: Kiddieland Merced Client: Kiwanis Club of Merced Foundation 1045 West 26th St PO Box 1371
Merced, CA 95340 Merced 95341
Contact: Karen Adams (209) 777-0953 [email protected] We are pleased to offer this proposal for the following services at the above location.

Project Description: Item Total:

Manufacture and install Sign A: (1) Double-faced Pole Sign, as per design. $85,000.00 Top Portion: Main ID with name: "Kiddieland" internally-illuminated with LED lighting.

Lower Portion: 8mm Electronic Message Center (EMC) display.

Installation: Excavate, set pole, pour concrete concrete footing, install sign.

Structural Engineering $300.00
Deposit Rate: 50% Subtotal: $85,300.00
Deposit: $43,819.44 Tax: $2,338.88
Total: $87,638.88
Notes: All prices are subject to applicable sales tax. Prices are based on available information given at the time and are subject to change.

Exclusions: Sign permits, permit procurement, All DSA applications/reviews/inspections, structural engineering and traffic control equipment are NOT included in the above quotations and if required shall be invoiced on a time and material basis. Electrical services to the proposed sign, unless specifically quoted above, is assumed to be existing or provided by others.

Warranty: 12 months against defective materials and 12 month unconditional guarantee on parts and labor.

Terms: 50% advanced deposit with balance due upon completion of project.

Credit Card Transactions: A 3.5% convenience fee is applied to all credit card transactions.

Salesperson: Pamela Tinsley
Buyer's Acceptance Title Date
Seller's Acceptance Title Date

Page 1 of 1 ends

www.squ62coil.com
10-3" (123") CABINET & EMC OAW 1'-6 (18°
3-8 (44) CABINET Kiddie and
4-5" (53*) EMC
15-0" (160) STRUCTURE OAH
6-9 (BI) TO GRADE
SIGN A / DF ILLUMINATED POLE SIGN W/ EMC / 0.375"= 1-0* QUANTITY (1) / 82.9 SQUARE FEET (CABINETS ONLY) TOP CABINET: EMC(S):

FACES: 0.188" THICK WHITE ACRYLIC W/ FIRST SURFACE VINYL DECORATIONS EMC UNITS (2 SF): WATCHFIRE BMM FULL COLOR VINYLS: SHOWN AS 3630-33 RED, 3630-167 BRIGHT BLUE, 3630-74 KUMQUAT ORANGE, 3630-71 SHADOW GREY, PIPE SUPPORT:

AVERY TRUE SHADOW (VERIFY ALL COLORS) MATERIAL: SHOWN AS 8" DIAMETER PIPE (VERIFY), ENGINEERING IS REQUIRED NOTE: ARTWORK SHOWN IS REPRESENTATIONAL ONLY AND NOT TO BE USED FOR PRODUCTION REMOVALS: NONE REQUESTED AS OF 02.25.22 CABINET: ALUMINUM OR SHEET METAL OVER METAL FRAMEWORK NOTE: THERE HAS NOT BEEN AN OFFICIAL SURVEY COMPLETED AS OF 02.25.22 PAINT FINISHES: (CABINET, & PIPE SUPPORT) PAINT TO MATCH PMS 1797C RED, SATIN FINISHES, NO TEXTURE SCOPE OF WORK: FABRICATE & INSTALL (1) ONE DF ILLUMINATED POLE SIGN W/EMC› ILLUMINATION: WHITE LED:

CUSTOMER APPROVAL DATE SY COMPANY OR JOB NAME / JOB DESCRIPTION 220223 •I ACCEPTED W/ NO CHANGES CERTEN WI CHANCES AS MOTTO KIDDIELAND

REVISE AS NOTED AND RESUBMIT OF ILLUMINATED POLE SIGN W/EMC UNITS PROJECT SIGN
1045 WEST 26TH STREET MERCED CALIFORNIA 95340

DESIGNS DATE WIPISON PAM TINSLEY CUSTONER CONTACT XXXXX NSA
I OF 1
This sign i intended to be installed in accordance with che requirements of ARTICLE 800 of the natlonal elecerical code &/er ether applicable codes. chis includes proper grounding & bending of the sign. The location of the disconnect switch after installation shall comply w/ ARTICLE 800.4(AX) of the National Electrical Code. 2/8/2022 Quote Approval
35 Frost Street, Brattleboro, VT 05301
recycle away 800.664.5340
Systems & Solutions [email protected]
Customer Information Quote #0067640
Pernifer Burne
Buyer: Bill To: Ship To:

Karen Adams Karen Adams Karen Adams
1235 W 19th St 1235W 19th St 1235 W 19th St QUOTE QUOTE QUOTE Merced, CA 95340 Merced, CA 95340 Merced, CA 95340 DATE AMOUNT EXPIRES (209) 777-0953 Karen Adams Karen Adams March 3, 2022
February 2, 2022 $7,412.91
[email protected]
Shipping and Delivery Notes:

Shipping cost includes lift-gate service and call ahead, it does PLACE ORDER PAY NOW not include inside delivery or other special services and ON NET-30 TERMS• WITH A CREDIT CARD•
assumes the use of a 53'delivery truck. Please let us know if you have special delivery requirements.

Or SAVE as PDE to print, share, sign & fax
Lead time for these containers is: 6 - 8 Weeks

ITEM CODE QTY DESCRIPTION UNIT PRICE TOTAL
SC-2633BLK 6.00 Streetscape Classic Trash Receptacle $818.00 $4,908.00 Website Price:$933.00
Subtotal $4,908.00
Tax $404.91
Shipping $2100.00
Total $7,412.91
Any questions contact us at 800.664.5340 or [email protected] Damages & Returns
Damages - All shipments are insured against damage in transit. If your Returns - If your order is damaged in shipment, we will either issue credit for shipment shows any sign of visual damage, it should be noted on the freight the product and the shipping costs, or ship a replacement product at no cost bill or receiving ticket and signed by the driver. If damage to the shipment is for the product and shipping. If you need to return the purchase for any other not visible until the carton is opened, please keep all of the packing materials reason please notify us within five days. Please note that special orders are and the original carton. In either case, please notify Recycle Away within five non-refundable. The customer must pay for the return shipping and a re- days. stocking fee of 25% for returned items. The items must be returned in their original cartons in new condition.
35 Frost Street | Brattleboro, VT 05301 | Tel: 800.664.5340 | Fax: Fax: | Email: [email protected] 64 https://recycleaway.secure.force.com/QuoteApprovalPage?oppld=0061R000016VXIS 1/2 2/2/2022 Shopping Cart - Picnic Table Store-Commercial grade quality-lowest price.

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YARDMASTER

LANDSCAPE & CONCRETE
LICT 715672
"Building A Greener Tomorrow"
1968 Business Parkway, Merced CA, 95348 Phone 209-722-3056 Fax 209-722-3080 Proposal Submitted To: Phone: Date:

Karen Adams 209-777-0953 January 13, 2022
Street: Fax/Email
[email protected]
City, State and Zip Code: Job Location:
"Kiddieland" 25 O St. Merced, CA 95340
We hereby submit specifications and estimates for:

Landscaping and Irrigation
Remove 12' x 14' lawn for train board installation. Plant 10-12 1-gallon size small plants and perennial mix, cover with decorative rock. Cap all irrigation in synthetic turf area. Add drip irrigation to new planting. $ 970.00
Add red chip bark in rocket & helicopter ride areas, replace & repair all edging. $ 1,340.00 Add 10 yards of walk on bark in planter areas and around back patio. Install fabric and | ½½" in front planters by wrought iron fence, includes grade work. $ 2,125.00 Replace 3 ½' × 3' walkway section. Cut out or grind tree roots, also grind down concrete elevations at (2) locations. $ 420.00
Trim up trees for security camera view, trim shrubs and weed planters as needed. $ 300.00 Total: $ 5,155.00
We Propose Hereby to furnish material and labor-complete in accordance with above specifications, for the sum of: Five Thousand One Hundred Fifty Five Dollars.

Authorized Signature: Yard Masters, Inc.

By.

Juan A. Pelayo, President
Acceptance of Proposal-The above prices. specifications and conditions are satisfactory and are hereby accepted. You are authorized to do the work as specified. Payment will be made as outlined above.

Date of Acceptance Signature
68 YARDMASTER

LANDSCAPE& CONCRETE
LICH 715672
"Building A Greener Tomorrow
1968 Business Parkway, Merced CA, 95348 Phone 209-722-3056 Fax 209-722-3080 Proposal Submitted To: Phone: Date:

Karen Adams 209-777-0953 February 3, 2022
Street: Fax/Email
[email protected]
City, State and Zip Code: Job Location:
"Kiddieland" 25 O St. Merced, CA 95340
We hereby submit specifications and estimates for:

Landscaping
Install 480 sq. ft. of synthetic turf, includes lawn removal with 3" of topsoil.

Compact 3" of AB rock and decomposed Granit. Re-do wood edging to size synthetic turf.

S 5,760.00
Spread 5 tons of ¾" California Gold Crush Rock over existing rock beds. Replace 2" × 4" edging and 1"x 4" edging as needed. $ 3,200.00
Plant (5) shrubs in rock bed by front fence. Also place bark in planter bed by Go-Gator ride. $ 450.00
Total: $ 9,410.00
We Propose Hereby to furnish material and labor-complete in accordance with above specifications, for the sum of: NineThousand Four Hundred Ten Dollars.

Authorized Signature: Yard Masters, Inc.

By.

Juan A. Pelayo, President
Acceptance of Proposal-The above prices, specifications and conditions are satisfactory and are hereby accepted. You are authorized to do the work as specified. Payment will be made as outlined above.

Date of Acceptance_ Signature
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Brand Sameri
10 43 M Sine 39~14
Color Full color In Stock.

Item Di mensions LatiN 39% 3 x 14 inches
Light Type LED
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About this item
(Hig OUT ODOOR THE TOO BE 2ND
70 SBF MIST
GROUP
08 71
4,4 m. (14'4")
Shait
2,25 (75),
1,2 m. 5,6m. (18'3") SBF VISA
Mod. MX954 AIR SHOW
Dimensioni Base - Base sizes 5,6 x 3,45 x 4,4 m (18'3"x11'5"x14'4") GROUP Posti - Seating 12
Simultaneo - Simultaneously S.B.F. sri
Imbarco - Loading
Via 4 Novembre, 20
Capacità oraria - Hourly capacity 300 35040 Casale di Scodosia (Padova) ITALY Automatico e manuale - Automatic and manual Phone: +39-0429-847098 • Fax: +39-0429-878287 Comando - Operation
E-mail: [email protected] • http://www.sbfrides.com
Velocità - Speed Regolabile - Adjustable
Illuminazione - Lighting 1 kW - 110/220/240 V- 50/60 Hz VISA International srl Forza motrice - Motive power 1.2 kW - 220/380/415 V -50/60 Hz Via Dell'Apprendistato, 2 35044 Montagnana (Padova) ITALY
Peso - Weight 1.950 kg Phone: +39-0429-804622 • Fax: +39-0429-81699 E-mail: [email protected] • http://www.sbfrides.com
72 Rides 4-U
221 Evans Way. Suite E
Somerville. NJ 08876
Ph: (908) 526-8009 - Fx: (908) 526-4535
DROP'N TWIST 8M
ID CODE: 1131
CLASSIFICATION: Family Rides
CATEGORY: Tower Rides (Drop / Swing / Spinning)
PRICE: CALL FOR PRICE
LOCATED: United States

TECHNICAL DATA
MFGR: SBF / Visa Group
GROUP
BASE/MOUNT TYPE: Trailer Mount or Park Model

PHOTO GALLERY
1/5
GROUP
Manufacturer
Drop N TIMIST
GAOUR
2/5

WEST COAST

RIVERSHARKS
75 3/5
-19

DROPN ENST
76 4/5

Rides 4-U
221 Evans Way, Suite E
Somerville, NJ 08876
Ph: (908) 526-8009 - Fx: (908) 526-4535
RIDES
RILES

ELEPHANT JET
ID CODE: 1113
CLASSIFICATION: Kiddie Rides
CATEGORY: Mini-Jets / Flying Rides
PRICE: CALL FOR PRICE
LOCATED: United States

TECHNICAL DATA
MFGR: SBF / Visa Group

SBF VER
GROUP
BASE/MOUNT TYPE: Trailer Mount or Park Model

PHOTO GALLERY

ELEPHANTS SBF MSP
JETS
78 1/1
Rides 4-U
221 Evans Way, Suite E
AN Somerville. N/ 08876
Ph: (908) 526-8009 - Fx: (908) 526-4535
RILE

SLIDE - SUPER SLIDE
ID CODE: 3457
CLASSIFICATION: Major Rides
CATEGORY: Slides
PRICE: $78,000 USD
LOCATED: United States

TECHNICAL DATA
MFGR: Dartron
BASE/MOUNT TYPE: Trailer Mount
MODEL YEAR: 2011

PHOTO GALLERY
79 1/1

City Council/Public Finance and Economic Development Authority/Parking AuthorityApril 18, 2022

City Council/Public Finance and Economic Development Authority/Parking Authority
April 18, 2022