Civic Intelligence

Kids Are People Elementary School Inc.

990 • Fiscal year 2013 • EIN 04-3201225

Jan 01, 2013 to Dec 31, 2013 • Filed on May 14, 2014

PO Box 15656Boston, MA 02215

(617) 266-0028

Siviq Scores

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

Liabilities / Assets

87th percentile

0.79x

Higher debt load relative to assets than 87% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

61st percentile

0.20x

Higher debt load relative to revenue than 61% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

37th percentile

-0.8%

Higher net margin than 37% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

75th percentile

$104,404

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 7.4% of source-year revenue.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

65th percentile

7.4%

Faster asset growth than 65% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

32nd percentile

-2.8%

Faster revenue growth than 32% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Assets

Up

$354,451

Up $24,344 (+7.4%) from 2012

Net Assets

Down

$72,911

Down $10,762 (-13%) from 2012

Liabilities

Up

$281,540

Up $35,106 (+14%) from 2012

Revenue

Down

$1,408,582

Down $41,039 (-2.8%) from 2012

Expenses

Down

$1,419,344

Down $1,064 (-0.1%) from 2012

Net Income

Down

-$10,762

Down $39,975 (-137%) from 2012

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2011: $202,802Liabilities 2011: $148,342Net Assets 2011: $54,4602011Assets 2012: $330,107Liabilities 2012: $246,434Net Assets 2012: $83,6732012Assets 2013: $354,451Liabilities 2013: $281,540Net Assets 2013: $72,9112013Assets 2014: $510,309Liabilities 2014: $419,341Net Assets 2014: $90,9682014Assets 2015: $559,850Liabilities 2015: $457,582Net Assets 2015: $102,2682015Assets 2016: $532,536Liabilities 2016: $481,216Net Assets 2016: $51,3202016Assets 2017: $487,682Liabilities 2017: $504,076Net Assets 2017: -$16,3942017Assets 2018: $585,883Liabilities 2018: $592,001Net Assets 2018: -$6,1182018Assets 2019: $577,318Liabilities 2019: $590,230Net Assets 2019: -$12,9122019Assets 2020: $405,420Liabilities 2020: $239,054Net Assets 2020: $166,3662020Assets 2021: $213,819Liabilities 2021: $64,901Net Assets 2021: $148,9182021Assets 2022: $108,887Liabilities 2022: $44,274Net Assets 2022: $64,6132022Assets 2023: $250,217Liabilities 2023: $112,409Net Assets 2023: $137,8082023Assets 2024: $267,192Liabilities 2024: $59,835Net Assets 2024: $207,3572024

Highlighted filing

2013

Assets$354,451
Liabilities$281,540
Net Assets$72,911

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,072,903Expenses 2011: $1,024,082Net Income 2011: $48,8212011Revenue 2012: $1,449,621Expenses 2012: $1,420,408Net Income 2012: $29,2132012Revenue 2013: $1,408,582Expenses 2013: $1,419,344Net Income 2013: -$10,7622013Revenue 2014: $1,485,266Expenses 2014: $1,467,209Net Income 2014: $18,0572014Revenue 2015: $1,217,558Expenses 2015: $1,206,258Net Income 2015: $11,3002015Revenue 2016: $1,207,984Expenses 2016: $1,258,932Net Income 2016: -$50,9482016Revenue 2017: $1,063,503Expenses 2017: $1,131,217Net Income 2017: -$67,7142017Revenue 2018: $1,089,083Expenses 2018: $1,078,807Net Income 2018: $10,2762018Revenue 2019: $1,253,904Expenses 2019: $1,260,698Net Income 2019: -$6,7942019Revenue 2020: $1,078,385Expenses 2020: $899,106Net Income 2020: $179,2792020Revenue 2021: $1,096,872Expenses 2021: $1,114,320Net Income 2021: -$17,4482021Revenue 2022: $1,073,165Expenses 2022: $1,157,470Net Income 2022: -$84,3052022Revenue 2023: $1,341,225Expenses 2023: $1,268,030Net Income 2023: $73,1952023Revenue 2024: $1,378,623Expenses 2024: $1,309,074Net Income 2024: $69,5492024

Highlighted filing

2013

Revenue$1,408,582
Expenses$1,419,344
Net Income-$10,762
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 14, 2014
Return Version
2013v3.0
Gross Receipts
$1,408,582
Mission and Program Overview

Mission

To provide educational services for children from k to 6th and young adulthood; many of whom have special needs.

EDUCATIONAL SERVICES

Balance Sheet Detail
LineBeginningEndChange
Assets
Other Notes and Loans Receivable, Net$239,722$326,050▲ $86,328
Prepaid Expenses and Deferred Charges$12,833$12,833→ $0
Cash and Non-Interest-Bearing Accounts-$12,435-
Land, Buildings, and Equipment, Net$6,813$1,952▼ $4,861
Accounts Receivable$70,739$1,181▼ $69,558
Total Assets$330,107$354,451▲ $24,344
Liabilities
Accounts Payable and Accrued Expenses$89,404$150,119▲ $60,715
Deferred Revenue$157,030$131,421▼ $25,609
Total Liabilities$246,434$281,540▲ $35,106
Net Assets / Fund Balance
Unrestricted Net Assets$83,673$72,911▼ $10,762
Total Net Assets Fund Balance$83,673$72,911▼ $10,762
Total Liabilities and Net Assets / Fund Balance$330,107$354,451▲ $24,344

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,952$42,482$44,434
Equipment$0$4,733$4,733
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kathleen BlenkPresidentFT$103,829$575$104,404
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,408,582
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-10,762

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,408,582
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,408,582
Total Revenue per Form 990
$1,408,582
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,013,363
Other Expenses$405,981
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$771,194--$771,194
Occupancy$140,916--$140,916
Current Officers, Directors, Trustees, and Key Employees-$104,404-$104,404
Payroll Taxes$69,303$8,031-$77,334
Other Employee Benefits$60,431--$60,431
Other Expenses$13,170--$13,170
Interest$11,775--$11,775
Fees for Services Accounting-$11,409-$11,409
All Other Expenses-$5,573-$5,573
Depreciation Depletion$4,861--$4,861
Total Functional Expenses$1,289,927$129,417$0$1,419,344

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,419,344
Total Expenses per Audited Statements$1,419,344
Total Expenses per Form 990$1,419,344
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$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
Audit committee
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Directors are also employed by a related party that is controlled by the president.

Form 990, Part VI, Section B, Line 11

The governing body reviews the form 990 prior to filing.

Form 990, Part VI, Section C, Line 19

The organization makes all required information available to the public upon request and in the annual filings of form pc with the commonwealth of massachusetts.

Filing and Contact Details

Filer

EIN
04-3201225
Phone
6172660028

Signing Officer

Name
Kathleen Blenk
Title
President
Phone
6172660028
Signed
2014-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathleen Blenk
Formed
1993
Legal Domicile
Ma
Voting Board Members
6
Independent Board Members
5
Employees
54
Volunteers
0

Preparer

Preparer
Joe Lazarek
Phone
7814556900
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process has not been changed from prior year.

Raw XML Appendix362 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.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE GOVERNING BODY REVIEWS THE FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ALL REQUIRED INFORMATION AVAILABLE TO THE PUBLIC UPON REQUEST AND IN THE ANNUAL FILINGS OF FORM PC WITH THE COMMONWEALTH OF MASSACHUSETTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PROCESS HAS NOT BEEN CHANGED FROM PRIOR YEAR.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2C:
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IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0N
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1O
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt2Q
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxableDistributionsInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0330107
IRS990/TotalAssetsEOYAmt0354451
IRS990/TotalAssetsGrp/BOYAmt0330107
IRS990/TotalAssetsGrp/EOYAmt0354451
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt054
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0129417
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01289927
IRS990/TotalFunctionalExpensesGrp/TotalAmt01419344
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0246434
IRS990/TotalLiabilitiesEOYAmt0281540
IRS990/TotalLiabilitiesGrp/BOYAmt0246434
IRS990/TotalLiabilitiesGrp/EOYAmt0281540
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt083673
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt072911
IRS990/TotalOtherCompensationAmt0575
IRS990/TotalProgramServiceExpensesAmt01289927
IRS990/TotalProgramServiceRevenueAmt01408582
IRS990/TotalReportableCompFromOrgAmt0103829
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01408582
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01408582
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0330107
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0354451
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt083673
IRS990/UnrestrictedNetAssetsGrp/EOYAmt072911
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10530 COMMONWEALTH AVE
IRS990/USAddress/City0BOSTON
IRS990/USAddress/State0MA
IRS990/USAddress/ZIPCode002215
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.KIDSAREPEOPLESCHOOL.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KATHLEEN BLENK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06172660028
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine10KIDS ARE PEOPLE ELEMENTARY SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0KIDS
ReturnHeader/Filer/EIN0043201225
ReturnHeader/Filer/PhoneNum06172660028
ReturnHeader/Filer/USAddress/AddressLine10PO BOX 15656
ReturnHeader/Filer/USAddress/City0BOSTON
ReturnHeader/Filer/USAddress/State0MA
ReturnHeader/Filer/USAddress/ZIPCode002215
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0042737404
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10MORRIS & MORRIS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1032 KEARNEY ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0NEEDHAM HEIGHTS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode002494
ReturnHeader/PreparerPersonGrp/PhoneNum07814556900
ReturnHeader/PreparerPersonGrp/PreparationDt02014-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOE LAZAREK
ReturnHeader/ReturnTs02014-05-15T11:00:08-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.06$0.21$1.38$1.31$0.07
2023Detailed filing. Detailed filing data is available for this year.$0.25$0.11$0.14$1.34$1.27$0.07
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.04$0.06$1.07$1.16$0.08
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.21$0.06$0.15$1.10$1.11$0.02
2020Detailed filing. Detailed filing data is available for this year.$0.41$0.24$0.17$1.08$0.90$0.18
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.59$0.01$1.25$1.26$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.59$0.59$0.01$1.09$1.08$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.49$0.50$0.02$1.06$1.13$0.07
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.53$0.48$0.05$1.21$1.26$0.05
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.56$0.46$0.10$1.22$1.21$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.51$0.42$0.09$1.49$1.47$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.35$0.28$0.07$1.41$1.42$0.01
2012Summary only. Only limited summary data is available for this year.$0.33$0.25$0.08$1.45$1.42$0.03
2011Summary only. Only limited summary data is available for this year.$0.20$0.15$0.05$1.07$1.02$0.05
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2013 filings • 501(c)3 • $1M-$5M nonprofits