KIDS ARE FIRST: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- KIDS ARE FIRST (EIN 27-4661034)
- Tax period
- 2017-12-01 to 2018-11-30
- Filed
- 2019-10-15
- IRS object ID
- 201912889349302426
- Schema version
- 2017v2.3
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2019-10-15T09:58:48-00:00 | ReturnTs |
| Tax Period End | 2018-11-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Martinez Rosario & Company LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 14100 San Pedro Avenue Suite 611 | AddressLine1Txt |
| City | San Antonio | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 78232 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2017-12-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 274661034 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Kids are First Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | KIDS | BusinessNameControlTxt |
| Phone | 8308769265 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2208 N 1st Street | AddressLine1Txt |
| City | Carrizo Springs | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 78834 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Alicia Yanez | PersonNm |
| Person Title | CEOProgram Director | PersonTitleTxt |
| Signature | 2019-10-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Ismael N Martinez CPA | PreparerPersonNm |
| Phone | 2102771898 | PhoneNum |
| Preparation | 2019-10-15 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 72.179.161.13 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-10-16 | IPDt |
| IP Tm | 02:58:02 | IPTm |
| IP Timezone | CD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 58D2D81DBFF1F8FFF166A3B3D24BDBFC6A097F09 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 58D2D81DBFF1F8FFF166A3B3D24BDBFC6A097F09 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2020-01-14 16:20:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Alicia Yanez | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2208 N 1st Street | AddressLine1Txt |
| City | Carrizo Springs | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 78834 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $7,320,537 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.kafhs.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2011 | FormationYr |
| Legal Domicile State | TX | LegalDomicileStateCd |
| Activity Or Mission | To provide Head Start/Early Head Start services to children ages 0 to 5 in the communities of Dimmit, Frio, La Salle and Maverick counties. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 224 | TotalEmployeeCnt |
| Total Volunteers | 60 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $7,085,391 | PYContributionsGrantsAmt |
| CY Contributions Grants | $7,320,537 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,667 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $32,688 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $7,119,746 | PYTotalRevenueAmt |
| CY Total Revenue | $7,320,537 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $4,895,800 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,985,552 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,270,596 | PYOtherExpensesAmt |
| CY Other Expenses | $1,973,662 | CYOtherExpensesAmt |
| PY Total Expenses | $7,166,396 | PYTotalExpensesAmt |
| CY Total Expenses | $6,959,214 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$46,650 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $361,323 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,454,503 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,835,809 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $522,193 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $542,176 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,932,310 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,293,633 | NetAssetsOrFundBalancesEOYAmt |
| Mission | The Mission of Kids Are First, Inc., is to provide high quality services to multicultural families through collaboration with community resources. Our families are supported to reach self-sufficiency. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $4,195,283 | ExpenseAmt |
| Desc | Head Start provides 586 children ages four and five with high quality, comprehensive and integrated services to multicultural families. Our Multi-disciplinary team ensures the delivery of Early Childhood Education, Health and Safety, Nutrition, Family Advocacy and services to children with disabilities. In collaboration with community resources, families are supported to reach self-sufficiency through intentional advocacy. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,498,692 | ExpenseAmt |
| Desc | Early Head Start provides 116 infants and toddlers ages birth to three with specialized care. We provide high quality, comprehensive and integrated services to multicultural families. Our Multi-disciplinary team ensures the delivery of Early Childhood Education, Health and Safety, Nutrition, Family Advocacy and services to children with disabilities. In collaboration with community resources, families are supported to reach self-sufficiency through intentional advocacy. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $658,792 | ExpenseAmt |
| Desc | As mandated by the Office of Head Start The Child and Adult Care Food Program CACFP is utilized to improve and maintain the health and nutritional status of children, promote the development of healthy eating habits, and integrate nutritious food service. All children enrolled recieves two meals and one snack at no charge to families. It served 702 children. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $6,352,767 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 36 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 224 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Alicia Yanez | PersonNm |
| Phone | 8308769265 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2208 North 1st | AddressLine1Txt |
| City | Carrizo Spring | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 78834 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| Hon Sonia Guerrero | ||||||
| Vice-President | 001.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Eduardo Villarreal | ||||||
| Board Member | 001.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Mercedes Puente | ||||||
| Secretary | 001.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Asalia Casares | ||||||
| Chair Person/Treasurer | 001.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Alfredo Padilla | ||||||
| Sergeant at Arms | 001.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Alicia Yanez | ||||||
| CEO/Program Director | 040.00 | Yes (X) | $100,490 | $0 | $7,256 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $100,490 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $7,256 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Wipfli LLP | PersonNm |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 8700 | AddressLine1Txt |
| City | Madison | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 53708 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | Outsourced CFO and payroll services | ServicesDesc |
| Compensation | $107,974 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $7,242,763 | GovernmentGrantsAmt |
| All Other Contributions | $77,774 | AllOtherContributionsAmt |
| Noncash Contributions | $45,220 | NoncashContributionsAmt |
| Total Contributions | $7,320,537 | TotalContributionsAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,320,537 | TotalRevenueColumnAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $108,566 | TotalAmt |
| Management And General | $108,566 | ManagementAndGeneralAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,004,439 | TotalAmt |
| Program Services | $3,796,251 | ProgramServicesAmt |
| Management And General | $208,188 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $81,705 | TotalAmt |
| Program Services | $74,028 | ProgramServicesAmt |
| Management And General | $7,677 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $367,773 | TotalAmt |
| Program Services | $331,592 | ProgramServicesAmt |
| Management And General | $36,182 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $423,069 | TotalAmt |
| Program Services | $396,117 | ProgramServicesAmt |
| Management And General | $26,952 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fees For Services Prof Fundraising | FeesForServicesProfFundraising |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $139,793 | TotalAmt |
| Program Services | $8,134 | ProgramServicesAmt |
| Management And General | $131,659 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,041 | TotalAmt |
| Program Services | $40,994 | ProgramServicesAmt |
| Management And General | $3,047 | ManagementAndGeneralAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $289,395 | TotalAmt |
| Program Services | $282,794 | ProgramServicesAmt |
| Management And General | $6,601 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,509 | TotalAmt |
| Program Services | $18,165 | ProgramServicesAmt |
| Management And General | $2,344 | ManagementAndGeneralAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $89,137 | TotalAmt |
| Program Services | $89,046 | ProgramServicesAmt |
| Management And General | $91 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $148,272 | TotalAmt |
| Program Services | $148,272 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $83,048 | TotalAmt |
| Program Services | $48,672 | ProgramServicesAmt |
| Management And General | $34,376 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Supplies | $459,013 | $430,280 | $28,733 |
| Food | $376,925 | $376,925 | |
| Transportation | $992 | $992 | |
| Repairs and Maintenance | $208,556 | $206,239 | $2,317 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $113,981 | TotalAmt |
| Program Services | $104,266 | ProgramServicesAmt |
| Management And General | $9,715 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,959,214 | TotalAmt |
| Program Services | $6,352,767 | ProgramServicesAmt |
| Management And General | $606,448 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $138,891 | BOYAmt |
| EOY | $29,433 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $381,990 | BOYAmt |
| EOY | $504,554 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $66,991 | BOYAmt |
| EOY | $79,191 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $2,648,752 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $426,121 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,866,631 | BOYAmt |
| EOY | $2,222,631 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,454,503 | BOYAmt |
| EOY | $2,835,809 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $522,193 | BOYAmt |
| EOY | $530,524 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $11,652 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $522,193 | BOYAmt |
| EOY | $542,176 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,932,310 | BOYAmt |
| EOY | $2,293,633 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,932,310 | BOYAmt |
| EOY | $2,293,633 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,454,503 | BOYAmt |
| EOY | $2,835,809 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $361,323 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $4,999,385 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,879,660 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,085,391 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,320,537 | CurrentTaxYearAmt |
| Total | $26,284,973 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $4,999,385 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,879,660 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,085,391 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,320,537 | CurrentTaxYearAmt |
| Total | $26,284,973 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $26,284,973 | PublicSupportTotal170Amt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $32,688 | CurrentTaxYearMinus1YearAmt |
| Total | $32,688 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $26,317,661 | TotalSupportAmt |
| Public Support CY170 | 0.99880 | PublicSupportCY170Pct |
| Public Support PY170 | 0.99830 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
| Public Support CY509 | 0.00000 | PublicSupportCY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Facts And Circumstances Test | Part II Section A Line Line 1 The organizations 11-month period previously filed on a 2015 Form from 1/01/2015 thru 11/30/2015 is being reflected in the 2014 column. | FactsAndCircumstancesTestTxt |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part II Section B Line Line 10 | FormAndLineReferenceDesc |
| Explanation | Other income for 2016 of 32,688 is miscellaneous income. | ExplanationTxt |
Schedule B IRS990ScheduleB
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Incl Escrow Custodial Acct Liab | false | InclEscrowCustodialAcctLiabInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $171,324 | OtherCostOrOtherBasisAmt |
| Book Value | $171,324 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,159,325 | OtherCostOrOtherBasisAmt |
| Depreciation | $310,316 | DepreciationAmt |
| Book Value | $1,849,009 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $145,512 | OtherCostOrOtherBasisAmt |
| Depreciation | $14,596 | DepreciationAmt |
| Book Value | $130,916 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $172,591 | OtherCostOrOtherBasisAmt |
| Depreciation | $101,209 | DepreciationAmt |
| Book Value | $71,382 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,222,631 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (2 entries)
| DescDesc |
|---|
| Financial derivatives and other financial products |
| Closely-held equity interests |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Federal income taxes | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $7,322,171 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $1,634 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $1,634 | RevenueNotReportedAmt |
| Revenue Subtotal | $7,320,537 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $7,320,537 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $6,960,848 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $1,634 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $1,634 | ExpensesNotReportedAmt |
| Expenses Subtotal | $6,959,214 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $6,959,214 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | X 2 | FormAndLineReferenceDesc |
| Explanation | Kids are First Inc. is required to assess whether it is more likely than not that a tax position will be sustained upon examination on the technical merits of the position assuming the taxing authority has full knowledge of all information. If the tax position does not meet the more likely than not recognition threshold, the benefit of that position is not recognized in the financial statements. Kids are First Inc. has determined there are no amounts to record as assets or liabilities related to uncertain tax positions. | ExplanationTxt |
Schedule M IRS990ScheduleM
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | Professional services and goods | Desc |
| Noncash Contributions Rpt F990 | $45,220 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | false | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section B, Line 11b | The 990 is provided to management and a contracted accountant for review. After this initial review and approval and efiling, a copy of the draft 990 is provided to the Board of Directors after the filing. |
| Form 990, Part VI, Section B, Line 12c | Board members sign and complete the annual conflict of interest disclosure form. Should any conflicts arise during the year, the board member is required to disclose the conflict. Any individual with an actual or perceived conflict of interest is recused from discussion and vote related to that matter for which the conflict exists. |
| Form 990, Part VI, Section B, Line 15a | CEO compensation is determined and approved by the Board of Directors. Compensation is based on comparable wages paid for the position of similar organizations in the area. |
| Form 990, Part VI, Section C, Line 19 | Members of the public can obtain a copy of governing documents, conflicts of interest policy, and financial statements at the Kids are First administrative office in Carrizo Springs. |