Civic Intelligence

Kids First Law Center

990 • Fiscal year 2016 • EIN 20-2199649

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 15, 2017

420 6th St SE No 160Cedar Rapids, IA 52401

(319) 365-5437

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.12x

Higher debt load relative to assets than 63% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

71st percentile

0.16x

Higher debt load relative to revenue than 71% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

84th percentile

28%

Higher net margin than 84% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

70th percentile

$57,425

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 10.2% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

87th percentile

38%

Faster asset growth than 87% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

75th percentile

22%

Faster revenue growth than 75% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

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

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $147,095Liabilities 2010: $3,634Net Assets 2010: $143,4612010Assets 2011: $218,936Liabilities 2011: $2,362Net Assets 2011: $216,5742011Assets 2013: $245,926Liabilities 2013: $0Net Assets 2013: $245,9262013Assets 2014: $475,866Liabilities 2014: $15,589Net Assets 2014: $460,2772014Assets 2015: $546,922Liabilities 2015: $44,969Net Assets 2015: $501,9532015Assets 2016: $756,585Liabilities 2016: $88,102Net Assets 2016: $668,4832016Assets 2017: $883,576Liabilities 2017: $177,728Net Assets 2017: $705,8482017Assets 2018: $973,167Liabilities 2018: $42,190Net Assets 2018: $930,9772018Assets 2019: $1,080,303Liabilities 2019: $39,769Net Assets 2019: $1,040,5342019Assets 2020: $1,290,648Liabilities 2020: $29,520Net Assets 2020: $1,261,1282020Assets 2021: $1,754,956Liabilities 2021: $20,723Net Assets 2021: $1,734,2332021Assets 2022: $1,880,275Liabilities 2022: $26,217Net Assets 2022: $1,854,0582022Assets 2023: $1,920,909Liabilities 2023: $18,524Net Assets 2023: $1,902,3852023Assets 2024: $2,246,371Liabilities 2024: $23,937Net Assets 2024: $2,222,4342024

Highlighted filing

2016

Assets$756,585
Liabilities$88,102
Net Assets$668,483

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $207,2282010Expenses 2011: $318,5492011Revenue 2013: $277,950Expenses 2013: $257,218Net Income 2013: $20,7322013Revenue 2014: $372,876Expenses 2014: $304,893Net Income 2014: $67,9832014Revenue 2015: $461,070Expenses 2015: $364,429Net Income 2015: $96,6412015Revenue 2016: $560,940Expenses 2016: $402,081Net Income 2016: $158,8592016Revenue 2017: $586,309Expenses 2017: $517,736Net Income 2017: $68,5732017Revenue 2018: $659,507Expenses 2018: $753,025Net Income 2018: -$93,5182018Revenue 2019: $864,954Expenses 2019: $770,731Net Income 2019: $94,2232019Revenue 2020: $983,986Expenses 2020: $766,071Net Income 2020: $217,9152020Revenue 2021: $1,214,125Expenses 2021: $753,287Net Income 2021: $460,8382021Revenue 2022: $1,112,374Expenses 2022: $935,344Net Income 2022: $177,0302022Revenue 2023: $1,102,679Expenses 2023: $1,089,908Net Income 2023: $12,7712023Revenue 2024: $1,459,913Expenses 2024: $1,135,060Net Income 2024: $324,8532024

Highlighted filing

2016

Revenue$560,940
Expenses$402,081
Net Income$158,859
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 15, 2017
Return Version
2016v3.0
Gross Receipts
$579,475
Mission and Program Overview

Mission

Kids first gives children a voice in divorce, custody, and other conflicts by providing focused legal representation and services for kids.

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
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--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jenny SchulzExecutive DirectorFT$53,741$3,684$57,425

Board Members and Trustees

NameTitle
Mindy SorgPresident
Ann HammondVice President
Bill MccartanDirector
Brian FaganDirector
Kris NielsenDirector
Sarah HalbrookDirector
Val OrtbergDirector
Jace BisgardSecretary
Carley UmsteadTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$487,409
Program Service Revenue
$66,759
Investment Income
$9,294
Other Revenue
$-2,522
All Other Contributions
$313,956
Change in Net Assets
$158,859
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$18,535
Fundraising Gross Income$16,013
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$50,370$16,013$16,299$-286
Total Events$50,370$16,013$18,535$-2,522
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Funds Held for Others$14,666
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

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.

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

Board members receive a copy of the policy annually and are required to disclose any conflicts.

Form 990, Part VI, Section B, Line 15A

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.

Form 990, Part VI, Section C, Line 19

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Kids First Law Center
EIN
20-2199649
Phone
3193655437
Address
420 6TH ST SE NO 160, CEDAR RAPIDS, IA 52401

Signing Officer

Name
Jenny L Schulz
Title
Executive Director
Phone
3193655437
Signed
2017-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jenny L Schulz
Formed
2005
Legal Domicile
Ia
Voting Board Members
9
Independent Board Members
9
Employees
13
Volunteers
78

Preparer

Firm
Rsm US Llp
Address
201 FIRST ST SE SUITE 800, CEDAR RAPIDS, IA 52401
Preparer
Carley Umstead
Phone
3192985333
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Adjustment to 2015 fund balance per financial statement review -1,530.

Financial Statement Notes

PART V, LINE 4:

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.

Raw XML AppendixShowing 400 of 517 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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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
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IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0KIDS FIRST GIVES CHILDREN A VOICE IN DIVORCE, CUSTODY, AND OTHER CONFLICTS BY PROVIDING FOCUSED LEGAL REPRESENTATION AND SERVICES FOR KIDS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0501953
IRS990/NetAssetsOrFundBalancesEOYAmt0668483
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt02337
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt02337
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-2522
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-2522
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt09201
IRS990/NoncashContributionsAmt020999
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt0738
IRS990/OccupancyGrp/ManagementAndGeneralAmt01564
IRS990/OccupancyGrp/ProgramServicesAmt011599
IRS990/OccupancyGrp/TotalAmt013901
IRS990/OfficeExpensesGrp/FundraisingAmt02662
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0764
IRS990/OfficeExpensesGrp/ProgramServicesAmt06263
IRS990/OfficeExpensesGrp/TotalAmt09689
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0280833
IRS990/OtherAssetsTotalGrp/EOYAmt0297166
IRS990/OtherChangesInNetAssetsAmt0-1530
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt01008
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt02134
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt013658
IRS990/OtherEmployeeBenefitsGrp/TotalAmt016800
IRS990/OtherExpensesGrp/Desc0UNCOLLECTIBLE FEES
IRS990/OtherExpensesGrp/Desc1MEMBERSHIPS & DUES
IRS990/OtherExpensesGrp/ProgramServicesAmt03355
IRS990/OtherExpensesGrp/ProgramServicesAmt11457
IRS990/OtherExpensesGrp/TotalAmt03355
IRS990/OtherExpensesGrp/TotalAmt11457
IRS990/OtherLiabilitiesGrp/BOYAmt014563
IRS990/OtherLiabilitiesGrp/EOYAmt014666
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt014325
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt031170
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0201575
IRS990/OtherSalariesAndWagesGrp/TotalAmt0247070
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt01394
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02951
IRS990/PayrollTaxesGrp/ProgramServicesAmt018890
IRS990/PayrollTaxesGrp/TotalAmt023235
IRS990/PensionPlanContributionsGrp/FundraisingAmt0485
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01026
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt06566
IRS990/PensionPlanContributionsGrp/TotalAmt08077
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt041928
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt099905
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt040791
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt033796
IRS990/PrincipalOfficerNm0JENNY L SCHULZ
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0541100
IRS990/ProgramServiceRevenueGrp/BusinessCd1541100
IRS990/ProgramServiceRevenueGrp/Desc0LEGAL SERVICES
IRS990/ProgramServiceRevenueGrp/Desc1WORKSHOPS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt059714
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt17045
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt059714
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt17045
IRS990/ProgSrvcAccomActy2Grp/Desc0EDUCATIONAL 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/ExpenseAmt024334
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt07045
IRS990/ProgSrvcAccomActy3Grp/Desc0ACCESS 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/ExpenseAmt062533
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0399545
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt03858
IRS990/PYOtherExpensesAmt057833
IRS990/PYOtherRevenueAmt0-5095
IRS990/PYProgramServiceRevenueAmt062762
IRS990/PYRevenuesLessExpensesAmt096641
IRS990/PYSalariesCompEmpBnftPaidAmt0306596
IRS990/PYTotalExpensesAmt0364429
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0461070
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0158859
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt059714
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0104304
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0234819
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0487409
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0399546
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0324781
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0239554
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0253497
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01704787
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt06957
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt03858
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01930
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0767
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01547
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt015059
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0321785
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.90650
IRS990ScheduleA/PublicSupportPY170Pct00.89920
IRS990ScheduleA/PublicSupportTotal170Amt01558978
IRS990ScheduleA/SubstantialContributorsTotAmt0145809
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0487409
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0399546
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0324781
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0239554
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0253497
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01704787
IRS990ScheduleA/TotalSupportAmt01719846
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.66830
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt02558
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0405433
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt014250
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0444675
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt027550
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt01388
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0122682
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0290125
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0405433
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt02643
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-3343
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt0383
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt066100
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt055067
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0122682
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01898
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt0170
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt023882
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt038850
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt066100
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt03538
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt045
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt023250
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt023882
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0677
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt06001
IRS990ScheduleD/EquipmentGrp/DepreciationAmt010661
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt016662
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01648
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0278
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01926
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0297166
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0BENEFICIAL INTEREST IN ASSETS HELD BY COMMUNITY FOUNDATION
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt07157
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt07157
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt014666
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0FUNDS HELD FOR OTHERS
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.33170
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE 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/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt014806

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.25$0.02$2.22$1.46$1.14$0.32
2023Detailed filing. Detailed filing data is available for this year.$1.92$0.02$1.90$1.10$1.09$0.01
2022Detailed filing. Detailed filing data is available for this year.$1.88$0.03$1.85$1.11$0.94$0.18
2021Detailed filing. Detailed filing data is available for this year.$1.75$0.02$1.73$1.21$0.75$0.46
2020Detailed filing. Detailed filing data is available for this year.$1.29$0.03$1.26$0.98$0.77$0.22
2019Detailed filing. Detailed filing data is available for this year.$1.08$0.04$1.04$0.86$0.77$0.09
2018Detailed filing. Detailed filing data is available for this year.$0.97$0.04$0.93$0.66$0.75$0.09
2017Detailed filing. Detailed filing data is available for this year.$0.88$0.18$0.71$0.59$0.52$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.76$0.09$0.67$0.56$0.40$0.16
2015Detailed filing. Detailed filing data is available for this year.$0.55$0.04$0.50$0.46$0.36$0.10
2014Detailed filing. Detailed filing data is available for this year.$0.48$0.02$0.46$0.37$0.30$0.07
2013Detailed filing. Detailed filing data is available for this year.$0.25$0.00$0.25$0.28$0.26$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.00$0.22$0.32
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.00$0.14$0.21