Liabilities / Assets
63rd percentile
Higher debt load relative to assets than 63% of similar nonprofits.
990 • Fiscal year 2016 • EIN 20-2199649
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
63rd percentile
Higher debt load relative to assets than 63% of similar nonprofits.
Liabilities / Revenue
71st percentile
Higher debt load relative to revenue than 71% of similar nonprofits.
Net Margin
84th percentile
Higher net margin than 84% of similar nonprofits.
Top Officer Pay
70th percentile
Higher top officer pay than 70% of similar nonprofits.
Top officer pay equals 10.2% of source-year revenue.
Asset Growth
87th percentile
Faster asset growth than 87% of similar nonprofits.
Revenue Growth
75th percentile
Faster revenue growth than 75% of similar nonprofits.
Assets
Up$756,585
Up $209,663 (+38%) from 2015
Net Assets
Up$668,483
Up $166,530 (+33%) from 2015
Liabilities
Up$88,102
Up $43,133 (+96%) from 2015
Revenue
Up$560,940
Up $99,870 (+22%) from 2015
Expenses
Up$402,081
Up $37,652 (+10%) from 2015
Net Income
Up$158,859
Up $62,218 (+64%) from 2015
Kids first gives children a voice in divorce, custody, and other conflicts by providing focused legal representation and services for kids.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $104,304 | $234,819 | ▲ $130,515 |
| Pledges and Grants Receivable | $41,928 | $99,905 | ▲ $57,977 |
| Cash and Non-Interest-Bearing Accounts | $60,271 | $62,993 | ▲ $2,722 |
| Prepaid Expenses and Deferred Charges | $40,791 | $33,796 | ▼ $6,995 |
| Land, Buildings, and Equipment, Net | $10,070 | $14,806 | ▲ $4,736 |
| Accounts Receivable | $8,725 | $13,100 | ▲ $4,375 |
| Total Assets | $546,922 | $756,585 | ▲ $209,663 |
| Other Assets Total | $280,833 | $297,166 | ▲ $16,333 |
| Liabilities | |||
| Deferred Revenue | $20,000 | $60,505 | ▲ $40,505 |
| Other Liabilities | $14,563 | $14,666 | ▲ $103 |
| Accounts Payable and Accrued Expenses | $10,406 | $12,931 | ▲ $2,525 |
| Total Liabilities | $44,969 | $88,102 | ▲ $43,133 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $501,953 | $668,483 | ▲ $166,530 |
| Total Net Assets Fund Balance | $501,953 | $668,483 | ▲ $166,530 |
| Total Liabilities and Net Assets / Fund Balance | $546,922 | $756,585 | ▲ $209,663 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $6,001 | $10,661 | $16,662 |
| Other Land Buildings | $7,157 | - | $7,157 |
| Leasehold Improvements | $1,648 | $278 | $1,926 |
| Other Assets Org | $297,166 | - | - |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2016 | $405,433 | $14,250 | ▲ $27,550 | - | $444,675 |
| 2015 | $122,682 | $290,125 | ▼ $3,343 | - | $405,433 |
| 2014 | $66,100 | $55,067 | ▲ $1,898 | - | $122,682 |
| 2013 | $23,882 | $38,850 | ▲ $3,538 | - | $66,100 |
| 2012 | - | $23,250 | ▲ $677 | - | $23,882 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Jenny Schulz | Executive Director | FT | $53,741 | $3,684 | $57,425 |
| Name | Title |
|---|---|
| Mindy Sorg | President |
| Ann Hammond | Vice President |
| Bill Mccartan | Director |
| Brian Fagan | Director |
| Kris Nielsen | Director |
| Sarah Halbrook | Director |
| Val Ortberg | Director |
| Jace Bisgard | Secretary |
| Carley Umstead | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $347,259 |
| Other Expenses | $54,822 |
| Total Fundraising Expense | $26,156 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $201,575 | $31,170 | $14,325 | $247,070 |
| Current Officers, Directors, Trustees, and Key Employees | $41,662 | $6,770 | $3,645 | $52,077 |
| Payroll Taxes | $18,890 | $2,951 | $1,394 | $23,235 |
| Other Employee Benefits | $13,658 | $2,134 | $1,008 | $16,800 |
| Occupancy | $11,599 | $1,564 | $738 | $13,901 |
| Office Expenses | $6,263 | $764 | $2,662 | $9,689 |
| Pension Plan Contributions | $6,566 | $1,026 | $485 | $8,077 |
| Information Technology | $5,478 | $856 | $404 | $6,738 |
| Travel | $5,036 | $17 | $701 | $5,754 |
| Fees for Services Accounting | $3,651 | $570 | $269 | $4,490 |
| Insurance | $3,620 | - | - | $3,620 |
| Depreciation Depletion | $1,968 | $307 | $145 | $2,420 |
| Fees for Service Investment Mgmnt Fees | - | $1,749 | - | $1,749 |
| Other Expenses | $1,457 | - | - | $1,457 |
| Conferences and Meetings | $567 | $8 | $104 | $679 |
| Advertising | $300 | - | $250 | $550 |
| Fees for Services Other | $343 | $51 | $26 | $420 |
| Total Functional Expenses | $325,988 | $49,937 | $26,156 | $402,081 |
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $18,535 |
| Fundraising Gross Income | $16,013 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Auction | $50,370 | $16,013 | $16,299 | $-286 |
| Total Events | $50,370 | $16,013 | $18,535 | $-2,522 |
| Liability | Amount |
|---|---|
| Funds Held for Others | $14,666 |
“The executive director and board treasurer review the form 990 before it is filed. The treasurer provides an overview of the form 990 at a board meeting and the entire board of directors receives a complete copy of the form 990 prior to filing.”
“Board members receive a copy of the policy annually and are required to disclose any conflicts.”
“Annually the board of directors reviews the compensation levels of all employees, including the executive director, and compares them to other legal services organizations. The board then approves any compensation adjustments they deem necessary. Form 990, part vi, section b, line 15b: the organization did not compensate any other officers or key employees during the year.”
“Documents are available upon request.”
“Adjustment to 2015 fund balance per financial statement review -1,530.”
“The permanently restricted portion of the endowment corpus included on form 990, sch d, part v in the amount of $147,509 is owned and controlled by greater cedar rapids community foundation (gcrcf.) kids first law center is entitled only to the income earned on the permanently endowed corpus. Therefore, kids first records grants received from these funds as income, but does not record the value of the permanently endowed corpus in its balance sheet assets. Board designated and quasi endowed funds held by gcrcf in the amount of $297,166 are owned and controlled by kids first and are reported on both form 990, sch d, part v and in kids first's balance sheet assets. Kids first is building its endowment with the goal of annual earnings supporting 20% of the organization's operating costs by the year 2040.”
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/AccountantCompileOrReviewInd | 0 | 1 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 10406 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 12931 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 8725 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 13100 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | KIDS FIRST GIVES CHILDREN A VOICE IN DIVORCE, CUSTODY, AND OTHER CONFLICTS BY PROVIDING FOCUSED LEGAL REPRESENTATION AND SERVICES FOR KIDS. |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 250 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 300 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 550 |
| IRS990/AllOtherContributionsAmt | 0 | 313956 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | KANDY SANDS |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3193655437 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 420 6TH ST SE STE 160 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | CEDAR RAPIDS |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 52401 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 60271 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 62993 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 3645 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 6770 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 41662 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 52077 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/FundraisingAmt | 0 | 104 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 8 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 567 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 679 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContriRptFundraisingEventAmt | 0 | 34357 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 487409 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 9294 |
| IRS990/CYOtherExpensesAmt | 0 | 54822 |
| IRS990/CYOtherRevenueAmt | 0 | -2522 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 66759 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 158859 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 347259 |
| IRS990/CYTotalExpensesAmt | 0 | 402081 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 26156 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 560940 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 20000 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 60505 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/FundraisingAmt | 0 | 145 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 307 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 1968 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 2420 |
| IRS990/Desc | 0 | LEGAL REPRESENTATION - KIDS FIRST IS THE ONLY ORGANIZATION IN IOWA WITH A MISSION TO PROVIDE FREE AND REDUCED-COST REPRESENTATION TO CHILDREN IN DIVORCE AND CUSTODY CASES. CHILDREN WHOSE PARENTS ARE ENGAGED IN HIGH-CONFLICT CUSTODY BATTLES ARE AT RISK TO SUFFER FROM SEVERE BEHAVIORAL AND EMOTIONAL PROBLEMS, FAIL IN SCHOOL, ABUSE DRUGS AND ALCOHOL, AND HAVE FAILED RELATIONSHIPS AS ADULTS. KIDS FIRST ATTORNEYS MEET REGULARLY WITH THE CHILD CLIENT, CONSULT WITH THE CHILD'S TEACHERS, LINK FAMILIES TO COMMUNITY RESOURCES, COLLABORATE WITH OTHER PROFESSIONALS SUCH AS COUNSELORS, FACILITATE DISPUTE RESOLUTION BY PARENTS, WORK TO KEEP THE CHILD OUT OF THE CONFLICT, AND ADVOCATE THE CHILD'S POSITION IN COURT. IN 2016, KIDS FIRST PROVIDED LEGAL REPRESENTATION TO 174 CHILDREN IN HIGH-CONFLICT CUSTODY CASES. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 13 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 239121 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FederatedCampaignsAmt | 0 | 83313 |
| IRS990/FeesForServicesAccountingGrp/FundraisingAmt | 0 | 269 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 570 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 3651 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 4490 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 26 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 51 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 343 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 420 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 1749 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 1749 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 50.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 3684 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | MINDY SORG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ANN HAMMOND |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | CARLEY UMSTEAD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JACE BISGARD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | BRIAN FAGAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | SARAH HALBROOK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | BILL MCCARTAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | KRIS NIELSEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | VAL ORTBERG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | JENNY SCHULZ |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 53741 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | EXECUTIVE DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2005 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 1 |
| IRS990/FundraisingAmt | 0 | 34357 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 18535 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 16013 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 2337 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GovernmentGrantsAmt | 0 | 55783 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 2337 |
| IRS990/GrossReceiptsAmt | 0 | 579475 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/FundraisingAmt | 0 | 404 |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 856 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 5478 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 6738 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 3620 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 3620 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 6957 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 6957 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 10939 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 10070 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 14806 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 25745 |
| IRS990/LegalDomicileStateCd | 0 | IA |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 0 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | KIDS FIRST GIVES CHILDREN A VOICE IN DIVORCE, CUSTODY, AND OTHER CONFLICTS BY PROVIDING FOCUSED LEGAL REPRESENTATION AND SERVICES FOR KIDS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 501953 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 668483 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 2337 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 2337 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | -2522 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | -2522 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 9201 |
| IRS990/NoncashContributionsAmt | 0 | 20999 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 738 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 1564 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 11599 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 13901 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 2662 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 764 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 6263 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 9689 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 280833 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 297166 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -1530 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 1008 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 2134 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 13658 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 16800 |
| IRS990/OtherExpensesGrp/Desc | 0 | UNCOLLECTIBLE FEES |
| IRS990/OtherExpensesGrp/Desc | 1 | MEMBERSHIPS & DUES |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 3355 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 1457 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 3355 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 1457 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 14563 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 14666 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 14325 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 31170 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 201575 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 247070 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 1394 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 2951 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 18890 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 23235 |
| IRS990/PensionPlanContributionsGrp/FundraisingAmt | 0 | 485 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 1026 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 6566 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 8077 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 41928 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 99905 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 40791 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 33796 |
| IRS990/PrincipalOfficerNm | 0 | JENNY L SCHULZ |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 541100 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 541100 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | LEGAL SERVICES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | WORKSHOPS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 59714 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 7045 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 59714 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 7045 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | EDUCATIONAL WORKSHOPS - KIDS FIRST OFFERS EDUCATIONAL WORKSHOPS TO SCHOOL-AGE CHILDREN OF DIVORCING PARENTS IN BOTH LINN AND JOHNSON COUNTY. KIDS FIRST DESIGNED ITS WORKSHOPS TO HELP KIDS UNDERSTAND AND COPE WITH THEIR PARENTS' DIVORCE. THE WORKSHOPS GROUP TOGETHER KIDS BY GRADE LEVEL AND PROVIDE A SAFE AND CONFIDENTIAL PLACE TO TALK ABOUT THEIR FEELINGS. THE WORKSHOPS ARE INTERACTIVE AND UTILIZE ARTWORK, GAMES, VIDEOS, DISCUSSIONS, AND ROLE PLAYING. THE GOALS ARE TO LET CHILDREN KNOW THEY ARE NOT ALONE AND THE DIVORCE IS NOT THEIR FAULT, TEACH PRACTICAL SKILLS TO HANDLE COMMON DIVORCE SCENARIOS AND ADJUST TO FAMILY CHANGES, AND CLARIFY MISCONCEPTIONS AND SET AGE-APPROPRIATE EXPECTATIONS FOR THE LEGAL PROCESS. IN 2016, KIDS FIRST PROVIDED 49 EDUCATIONAL WORKSHOPS TO 431 CHILDREN OF DIVORCING PARENTS. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 24334 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 7045 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | ACCESS AND VISITATION SERVICES - PURSUANT TO A GRANT CONTRACT WITH THE IOWA DEPARTMENT OF HUMAN SERVICES, KIDS FIRST PROVIDES SERVICES TO FACILITATE NON-CUSTODIAL PARENTS' ACCESS TO AND VISITATION WITH THEIR CHILDREN. SERVICES ARE OFFERED AT NO COST TO CUSTODIAL PARENTS, NON-CUSTODIAL PARENTS, AND THEIR CHILDREN. IN 2016, KIDS FIRST PROVIDED NEUTRAL EXCHANGES TO 14 PARENTS, MEDIATION SESSIONS TO 178 PARENTS, AND VISITATION COUNSELING SESSIONS TO 278 PARENTS. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 62533 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 399545 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 3858 |
| IRS990/PYOtherExpensesAmt | 0 | 57833 |
| IRS990/PYOtherRevenueAmt | 0 | -5095 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 62762 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 96641 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 306596 |
| IRS990/PYTotalExpensesAmt | 0 | 364429 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 461070 |
| IRS990/QuidProQuoContributionsInd | 0 | 1 |
| IRS990/QuidProQuoContriDisclInd | 0 | 1 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 158859 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 59714 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 104304 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 234819 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 487409 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 399546 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 324781 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 239554 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 253497 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 1704787 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 6957 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 3858 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1930 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 767 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1547 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 15059 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 321785 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.90650 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.89920 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 1558978 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 145809 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 487409 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 399546 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 324781 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 239554 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 253497 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 1704787 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 1719846 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/BoardDesignatedBalanceEOYPct | 0 | 0.66830 |
| IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 2558 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 405433 |
| IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt | 0 | 14250 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 444675 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 27550 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 1388 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 122682 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt | 0 | 290125 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 405433 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 2643 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -3343 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 383 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 66100 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt | 0 | 55067 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 122682 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 1898 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 170 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 23882 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt | 0 | 38850 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 66100 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 3538 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 45 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt | 0 | 23250 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 23882 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 677 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | 1 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 6001 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 10661 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 16662 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 1648 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 278 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 1926 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 297166 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | BENEFICIAL INTEREST IN ASSETS HELD BY COMMUNITY FOUNDATION |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 7157 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 7157 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 14666 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | FUNDS HELD FOR OTHERS |
| IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct | 0 | 0.33170 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE PERMANENTLY RESTRICTED PORTION OF THE ENDOWMENT CORPUS INCLUDED ON FORM 990, SCH D, PART V IN THE AMOUNT OF $147,509 IS OWNED AND CONTROLLED BY GREATER CEDAR RAPIDS COMMUNITY FOUNDATION (GCRCF.) KIDS FIRST LAW CENTER IS ENTITLED ONLY TO THE INCOME EARNED ON THE PERMANENTLY ENDOWED CORPUS. THEREFORE, KIDS FIRST RECORDS GRANTS RECEIVED FROM THESE FUNDS AS INCOME, BUT DOES NOT RECORD THE VALUE OF THE PERMANENTLY ENDOWED CORPUS IN ITS BALANCE SHEET ASSETS. BOARD DESIGNATED AND QUASI ENDOWED FUNDS HELD BY GCRCF IN THE AMOUNT OF $297,166 ARE OWNED AND CONTROLLED BY KIDS FIRST AND ARE REPORTED ON BOTH FORM 990, SCH D, PART V AND IN KIDS FIRST'S BALANCE SHEET ASSETS. KIDS FIRST IS BUILDING ITS ENDOWMENT WITH THE GOAL OF ANNUAL EARNINGS SUPPORTING 20% OF THE ORGANIZATION'S OPERATING COSTS BY THE YEAR 2040. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART V, LINE 4: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 14806 |
No mirrored PDF or thumbnail assets are attached yet.
Displayed year
2016 • Form 990Detailed filing. Detailed filing data is available for this year.