Civic Intelligence

Kings View Foundation

990 • Fiscal year 2022 • EIN 01-0946385

Jul 01, 2021 to Jun 30, 2022 • Filed on Oct 10, 2023

Organization ProfileWWW.KINGSVIEW.ORG/SERVICES/FOUNDATION
1396 West Herndon AveFresno, CA 93711

(559) 256-0100

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

94th percentile

1.00x

Higher debt load relative to assets than 94% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Liabilities / Revenue

100th percentile

422.66x

Higher debt load relative to revenue than 100% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Net Margin

8th percentile

-44%

Higher net margin than 8% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Top Officer Pay

79th percentile

$213,916

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 1388.6% of source-year revenue.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2022

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2022

Balance Sheet
Liabilities / Assets94th percentile

Assets

Up

$6,494,447

Up $6,489,707 (+136914%) from 2011

Net Assets

-$16,617

No earlier filing loaded for comparison.

Liabilities

Up

$6,511,064

Up $6,511,064 from 2011

Revenue And Expenses
Liabilities / Revenue100th percentileNet Margin8th percentile

Revenue

Up

$15,405

Up $10,405 (+208%) from 2011

Expenses

Up

$22,174

Up $21,914 (+8428%) from 2011

Net Income

Down

-$6,769

Down $11,509 (-243%) from 2011

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$10M$5.0M$0-$5.0MAssets 2010: $1Liabilities 2010: $02010Assets 2011: $4,740Liabilities 2011: $02011Assets 2022: $6,494,447Liabilities 2022: $6,511,064Net Assets 2022: -$16,6172022Assets 2023: $8,007,863Liabilities 2023: $8,071,369Net Assets 2023: -$63,5062023Assets 2024: $8,560,593Liabilities 2024: $8,418,397Net Assets 2024: $142,1962024

Highlighted filing

2022

Assets$6,494,447
Liabilities$6,511,064
Net Assets-$16,617
Open 2022 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2010: $0Expenses 2010: $0Net Income 2010: $02010Revenue 2011: $5,000Expenses 2011: $260Net Income 2011: $4,7402011Revenue 2022: $15,405Expenses 2022: $22,174Net Income 2022: -$6,7692022Revenue 2023: $175,709Expenses 2023: $222,598Net Income 2023: -$46,8892023Revenue 2024: $320,634Expenses 2024: $114,932Net Income 2024: $205,7022024

Highlighted filing

2022

Revenue$15,405
Expenses$22,174
Net Income-$6,769
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Oct 10, 2023
Return Version
2021v4.2
Gross Receipts
$184,864
Mission and Program Overview

Mission

The foundation provides fundraising services and holds investments that support the kings view mission.

See schedule o.the foundation provides fundraising services and holds investments that support the kings view mission.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$0$6,383,161▲ $6,383,161
Cash and Non-Interest-Bearing Accounts$8,231$8,231→ $0
Total Assets$8,231$6,494,447▲ $6,486,216
Other Assets Total$0$103,055▲ $103,055
Liabilities
Mortgage Notes Payable Secured by Investment Property$0$6,511,064▲ $6,511,064
Other Liabilities$18,079$0▼ $18,079
Total Liabilities$18,079$6,511,064▲ $6,492,985
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-9,848$-16,617▼ $6,769
Total Net Assets Fund Balance$-9,848$-16,617▼ $6,769
Total Liabilities and Net Assets / Fund Balance$8,231$6,494,447▲ $6,486,216

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,382,129$50,689$4,432,818
Land$1,813,905-$1,813,905
Leasehold Improvements$187,127$1,311,481$1,498,608
Compensation and Service Providers
Top Officer Pay79th percentile

Board Members and Trustees

NameTitle
David SinghBoard Chairperson
Nate YoderBoard Member Vice Chair
E Jane MiddletonBoard Secretary
Phil NeufeldBoard Treasurer
Amanda Nugent DivineCEO
Michael KosareffCFO
William DollarCIO
Revenue and Support

Revenue Composition

Contributions and Grants
$1,500
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$13,905
All Other Contributions
$1,500
Change in Net Assets
$-6,769

Audited Revenue Reconciliation

Revenue per Audited Statements
$15,405
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$169,459
Total Revenue per Audited Statements
$184,864
Total Revenue per Form 990
$15,405
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$22,174
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest-$11,295-$11,295
Depreciation Depletion-$9,413-$9,413
Office Expenses-$541-$541
Occupancy-$432-$432
Insurance-$343-$343
Other Expenses-$150-$150
Total Functional Expenses$0$22,174$0$22,174

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$191,633
Expenses Not Reported on Form 990$169,459
Expenses per Audited Statements$22,174
Total Expenses per Form 990$22,174
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

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

Governance Checklist

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

Governance Explanations

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

“The complete form 990 is reviewed by the ceo, cfo, and audit committee before providing it to full board for their review.”

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

“All contracts or business dealings are reviewed for conflict of interest situations when the contracts are executed. Conflict of interest policies are annually enforced and conflicts are monitored through the executive committee. Board members, officers, key employees, and highest paid employees are required to disclose and attest to related party transactions.”

Form 990, Part VI, Section C, Line 19

“Governing documents, conflict of interest policy, and financial statements are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Kings View Foundation
EIN
01-0946385
Phone
5592560100
Address
1396 WEST HERNDON AVE, FRESNO, CA 93711

Signing Officer

Name
Amanda Nugent Divine
Title
CEO
Phone
5592567611
Signed
2023-10-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Amanda Nugent Divine
Formed
2010
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
4

Preparer

Firm
Moss Adams Llp
Address
255 E RIVER PARK CIRCLE STE 220, FRESNO, CA 93720
Preparer
Qi Wen Liang
Phone
5593895700
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The organization follows the accounting guidance for accounting for uncertainty in income taxes. Kings view foundation is subject to federal and state income taxes to the extent it has unrelated business income. In accordance with the guidance for uncertainty in income taxes, management has evaluated its material tax positions and determined that there are no uncertain tax positions as of june 30, 2022.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“RENTAL EXPENSES 169,459.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“RENTAL EXPENSES 169,459.”

Raw XML AppendixShowing 400 of 473 raw XML fields

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

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0SEE SCHEDULE O.THE FOUNDATION PROVIDES FUNDRAISING SERVICES AND HOLDS INVESTMENTS THAT SUPPORT THE KINGS VIEW MISSION.
IRS990/AddressChangeInd0X
IRS990/AllOtherContributionsAmt01500
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0MICHAEL KOSAREFF
IRS990/BooksInCareOfDetail/PhoneNum05592560100
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01396 WEST HERNDON AVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0FRESNO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd093711
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt08231
IRS990/CashNonInterestBearingGrp/EOYAmt08231
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01500
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt022174
IRS990/CYOtherRevenueAmt013905
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-6769
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt022174
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt015405
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt09413
IRS990/DepreciationDepletionGrp/TotalAmt09413
IRS990/Desc0THE FOUNDATION FURTHERS KINGS VIEW'S WORK OF PROVIDING MENTAL HEALTH, DRUG AND ALCOHOL AND RELATED SOCIAL SERVICES DESIGNED TO SUPPORT AND TREAT THE BEHAVIORAL HEALTH NEEDS OF INDIVIDUALS, FAMILIES AND COMMUNITY. THE KINGS VIEW FOUNDATION ACTIVITIES INCLUDE THE FOLLOWING:1. OWN AND LEASE BACK PROPERTY TO KINGS VIEW CORPORATION FOR USE IN THE CORPORATIONS VARIOUS TREATMENT PROGRAMS AND SERVICES. 2. WRITE GRANTS AND FUNDRAISE TO BENEFIT THE TREATMENT AND SERVICE PROGRAMS OF KINGS VIEW CORPORATION.3. SOLICIT INDIVIDUALS, FAMILIES AND BUSINESSES FOR DONATIONS OF OUTRIGHT GIFTS TO KINGS VIEW FOUNDATION.4. WORK WITH INDIVIDUALS, FAMILIES AND BUSINESSES TO INCLUDE KINGS VIEW FOUNDATION IN THEIR CHARITABLE GIFTING PLANS. THE CHARITABLE GIFTING PLANS WILL INCLUDE GIFT ANNUITIES, DEFERRED GIFT ANNUITIES, CHARITABLE TRUSTS, ENDOWMENTS, GIFTS OF APPRECIATED REAL ESTATE AND RELATED CHARITABLE GIFTING APPROACHES.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditPerformedInd01
IRS990/FederalGrantAuditRequiredInd01
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt01.90
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt11.90
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt22.90
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt31.90
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt448.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt548.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt648.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd6X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt43291
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt518093
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt610818
IRS990/Form990PartVIISectionAGrp/PersonNm0E JANE MIDDLETON
IRS990/Form990PartVIISectionAGrp/PersonNm1PHIL NEUFELD
IRS990/Form990PartVIISectionAGrp/PersonNm2DAVID SINGH
IRS990/Form990PartVIISectionAGrp/PersonNm3NATE YODER
IRS990/Form990PartVIISectionAGrp/PersonNm4AMANDA NUGENT DIVINE
IRS990/Form990PartVIISectionAGrp/PersonNm5WILLIAM DOLLAR
IRS990/Form990PartVIISectionAGrp/PersonNm6MICHAEL KOSAREFF
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt4210625
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt5166241
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt6169934
IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD CHAIRPERSON
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt4CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt5CIO
IRS990/Form990PartVIISectionAGrp/TitleTxt6CFO
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr02010
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0184864
IRS990/GrossRentsGrp/RealAmt0183364
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt04
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt0343
IRS990/InsuranceGrp/TotalAmt0343
IRS990/InterestGrp/ManagementAndGeneralAmt011295
IRS990/InterestGrp/TotalAmt011295
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01362170
IRS990/LandBldgEquipBasisNetGrp/BOYAmt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt06383161
IRS990/LandBldgEquipCostOrOtherBssAmt07745331
IRS990/LegalDomicileStateCd0CA
IRS990/LessRentalExpensesGrp/RealAmt0169459
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE FOUNDATION PROVIDES FUNDRAISING SERVICES AND HOLDS INVESTMENTS THAT SUPPORT THE KINGS VIEW MISSION.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt00
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt06511064
IRS990/NetAssetsOrFundBalancesBOYAmt0-9848
IRS990/NetAssetsOrFundBalancesEOYAmt0-16617
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt019820
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt013905
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt0-5915
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-9848
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-16617
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0432
IRS990/OccupancyGrp/TotalAmt0432
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0541
IRS990/OfficeExpensesGrp/TotalAmt0541
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt0103055
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0RECRUITMENT & RETENTION
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0150
IRS990/OtherExpensesGrp/TotalAmt0150
IRS990/OtherLiabilitiesGrp/BOYAmt018079
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0AMANDA NUGENT DIVINE
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0147
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-147
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0147
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt00
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-6769
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt013905
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/MajorityDirTrstSupportedOrgInd01
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0941412648
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd07
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0KINGS VIEW
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType2Ind0X
IRS990ScheduleA/SupportSumAmt00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt04382129
IRS990ScheduleD/BuildingsGrp/DepreciationAmt050689
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt04432818
IRS990ScheduleD/ExpensesNotReportedAmt0169459
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt022174
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt01813905
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01813905
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0187127
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01311481
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01498608
IRS990ScheduleD/OtherExpensesIncludedAmt0169459
IRS990ScheduleD/OtherRevenueAmt0169459
IRS990ScheduleD/RevenueNotReportedAmt0169459
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt015405
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION FOLLOWS THE ACCOUNTING GUIDANCE FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. KINGS VIEW FOUNDATION IS SUBJECT TO FEDERAL AND STATE INCOME TAXES TO THE EXTENT IT HAS UNRELATED BUSINESS INCOME. IN ACCORDANCE WITH THE GUIDANCE FOR UNCERTAINTY IN INCOME TAXES, MANAGEMENT HAS EVALUATED ITS MATERIAL TAX POSITIONS AND DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2022.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1RENTAL EXPENSES 169,459.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2RENTAL EXPENSES 169,459.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06383161
IRS990ScheduleD/TotalExpensesPerForm990Amt022174
IRS990ScheduleD/TotalRevenuePerForm990Amt015405
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0184864
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0191633
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0210625
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1166241
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt2169934
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt01906
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt13384
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt22600
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt01385
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt114709
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt28218
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0AMANDA NUGENT DIVINE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1WILLIAM DOLLAR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2MICHAEL KOSAREFF
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1CIO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2CFO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0213916
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1184334
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt2180752
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE COMPLETE FORM 990 IS REVIEWED BY THE CEO, CFO, AND AUDIT COMMITTEE BEFORE PROVIDING IT TO FULL BOARD FOR THEIR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL CONTRACTS OR BUSINESS DEALINGS ARE REVIEWED FOR CONFLICT OF INTEREST SITUATIONS WHEN THE CONTRACTS ARE EXECUTED. CONFLICT OF INTEREST POLICIES ARE ANNUALLY ENFORCED AND CONFLICTS ARE MONITORED THROUGH THE EXECUTIVE COMMITTEE. BOARD MEMBERS, OFFICERS, KEY EMPLOYEES, AND HIGHEST PAID EMPLOYEES ARE REQUIRED TO DISCLOSE AND ATTEST TO RELATED PARTY TRANSACTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt0KINGS VIEW
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0851516532
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0BEHAVIORAL HEALTH RELATED CONSULTING
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0KINGS VIEW PROFESSIONAL SERVICES
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt01396 W HERNDON AVE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0FRESNO
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd093711
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0KINGS VIEW
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0941412648
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0BEHAVIORAL HEALTH SERVICES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01396 W HERNDON AVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0FRESNO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd093711
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd01
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd01
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd01
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd01
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,494,447
Liabilities
$6,511,064
Net assets
-$16,617
Revenue
$15,405
Expenses
$22,174
Net income
-$6,769
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$8.56$8.42$0.14$0.32$0.11$0.21
2023Detailed filing. Detailed filing data is available for this year.$8.01$8.07$0.06$0.18$0.22$0.05
2022Detailed filing. Detailed filing data is available for this year.$6.49$6.51$0.02$0.02$0.02$0.01
2011Summary only. Only limited summary data is available for this year.$0.00$0.00$0.01$0.00$0.00
2010Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.00$0.00