Civic Intelligence

Kidmia Foundation

990 • Fiscal year 2014 • EIN 20-8138429

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 09, 2015

PO Box 34809Fort Worth, TX 76162

(817) 528-2272

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

5th percentile

-78%

Higher net margin than 5% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

13th percentile

-35%

Faster asset growth than 13% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

7th percentile

-58%

Faster revenue growth than 7% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$276,292

Down $149,828 (-35%) from 2013

Net Assets

Down

$276,292

Down $142,860 (-34%) from 2013

Liabilities

Down

$0

Down $6,968 (-100%) from 2013

Revenue

Down

$183,903

Down $255,742 (-58%) from 2013

Expenses

Up

$326,763

Up $50,736 (+18%) from 2013

Net Income

Down

-$142,860

Down $306,478 (-187%) from 2013

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: $150,938Liabilities 2011: $1,378Net Assets 2011: $149,5602011Assets 2012: $260,227Liabilities 2012: $4,693Net Assets 2012: $255,5342012Assets 2013: $426,120Liabilities 2013: $6,968Net Assets 2013: $419,1522013Assets 2014: $276,292Liabilities 2014: $0Net Assets 2014: $276,2922014Assets 2015: $103,057Liabilities 2015: $3,575Net Assets 2015: $99,4822015Assets 2016: $475Liabilities 2016: $700Net Assets 2016: -$2252016

Highlighted filing

2014

Assets$276,292
Liabilities$0
Net Assets$276,292

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $195,812Expenses 2011: $148,795Net Income 2011: $47,0172011Expenses 2012: $364,8152012Revenue 2013: $439,645Expenses 2013: $276,027Net Income 2013: $163,6182013Revenue 2014: $183,903Expenses 2014: $326,763Net Income 2014: -$142,8602014Revenue 2015: $539,759Expenses 2015: $402,908Net Income 2015: $136,8512015Revenue 2016: $207,575Expenses 2016: $288,197Net Income 2016: -$80,6222016

Highlighted filing

2014

Revenue$183,903
Expenses$326,763
Net Income-$142,860
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 9, 2015
Return Version
2014v5.0
Gross Receipts
$183,903
Mission and Program Overview

Mission

The purpose of kidmia foundation is to respond to the orphan crisis in ethiopia by supporting child transition centers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$405,713$207,594▼ $198,119
Cash and Non-Interest-Bearing Accounts$4,252$62,965▲ $58,713
Pledges and Grants Receivable$16,155$5,733▼ $10,422
Total Assets$426,120$276,292▼ $149,828
Liabilities
Accounts Payable and Accrued Expenses$6,968$0▼ $6,968
Total Liabilities$6,968$0▼ $6,968
Net Assets / Fund Balance
Unrestricted Net Assets$401,619$254,935▼ $146,684
Temporarily Rstr Net Assets$17,533$21,357▲ $3,824
Total Net Assets Fund Balance$419,152$276,292▼ $142,860
Total Liabilities and Net Assets / Fund Balance$426,120$276,292▼ $149,828
Compensation and Service Providers

Board Members and Trustees

NameTitle
Zeb PentChairman
Mark GirtzDirector
Mike RuschDirector
Nick OstermannDirector
David SimpsonExecutive Director
Cary TuckerSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$183,047
Program Service Revenue
$0
Investment Income
$825
Other Revenue
$31
All Other Contributions
$181,597
Change in Net Assets
$-142,860

Audited Revenue Reconciliation

Revenue per Audited Statements
$183,903
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$183,903
Total Revenue per Form 990
$183,903
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$275,493
Total Fundraising Expense$36,912
Professional Fundraising Fees$31,538
Other Expenses$19,732
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$275,493--$275,493
Fees for Services Professional Fundraising--$31,538$31,538
Fees for Services Accounting-$9,280-$9,280
Occupancy-$1,526-$1,526
Other Expenses-$975$2,168$975
All Other Expenses-$12-$12
Total Functional Expenses$275,493$14,358$36,912$326,763

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$326,763
Total Expenses per Audited Statements$326,763
Total Expenses per Form 990$326,763
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

International Summary

Offices
0
Employees
0
Spending
$0

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$31,538
Fundraising Direct Expenses$0
Fundraising Gross Income$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
Backup withholding compliance
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
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 11

The treasurer provides the board of directors with a copy of the form 990. The board of directors discusses and approves the form 990 at its next board meeting. Once the form 990 is approved, it is signed and distributed to the board members prior to filing.

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

The organization requires each responsible person to review a copy of the policy and acknowledge in writing that he or she has done so. The organization also requires that each responsible person disclose any relationship, position or circumstance that could cause a conflict of interest. The organization treats this information as confidential and the information is generally only made available to the chairman and any committee appointed to address conflicts of interest. The policy is reviewed annually by the board of directors. Any changes to the policy are communicated immediately to all responsible persons.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy and financial statements available to the public by another's website and upon request.

Filing and Contact Details

Filer

Filer Name
Kidmia Foundation
EIN
20-8138429
Phone
8175282272
Address
PO BOX 34809, FORT WORTH, TX 76162

Signing Officer

Name
David Simpson
Title
Executive Director
Phone
8175282272
Signed
2015-11-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Simpson
Formed
2006
Legal Domicile
TX
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
10

Preparer

Firm
Whitley Penn Llp
Address
8343 DOUGLAS SUITE 400, DALLAS, TX 75225
Preparer
Curtis Maxfield
Phone
2143939300
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The organization's board of directors assumes responsibility for oversight of the audit.

Financial Statement Notes

PART X, LINE 2:

Gaap requires management to evaluate tax positions taken by the foundation and recognize a tax liability if the foundation has taken an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service. Management has analyzed the tax positions taken by the foundation and has concluded that as of december 31, 2014, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. The foundation is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Management believes the foundation is no longer subject to income tax examination for years prior to 2011.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0GAAP REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FOUNDATION AND RECOGNIZE A TAX LIABILITY IF THE FOUNDATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE FOUNDATION AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2014, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE FOUNDATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES THE FOUNDATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATION FOR YEARS PRIOR TO 2011.
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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0326763
IRS990ScheduleF/BoycottCountriesInd00
IRS990ScheduleF/ContinuationSpentAmt00
IRS990ScheduleF/ContinutationTotalEmployeeCnt00
IRS990ScheduleF/ContinutationTotalOfficeCnt00
IRS990ScheduleF/ForeignCorpOwnershipInd00
IRS990ScheduleF/ForeignPartnershipInd00
IRS990ScheduleF/GrantRecordsMaintainedInd01
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt0275493
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0WIRE
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0SUPPORT FOR THE TRANSITION CENTER
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0SUB-SAHARAN AFRICA
IRS990ScheduleF/InterestInForeignTrustInd00
IRS990ScheduleF/PassiveForeignInvestmestCoInd00
IRS990ScheduleF/SubtotalEmployeesCnt00
IRS990ScheduleF/SubtotalOfficesCnt00
IRS990ScheduleF/SubtotalSpentAmt00
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0KIDMIA BOARD REVIEWS MONTHLY FINANCIAL REPORTING FROM KIDMIA MAHIBAR REGARDING HOW THE GRANT FUNDS ARE SPENT. THERE ARE FREQUENT VISITS TO KIDMIA MAHIBAR BY KIDMIA FOUNDATION BOARD MEMBERS TO MONITOR HOW GRANT FUNDS ARE SPENT ALONG WITH FREQUENT EMAIL COMUNICATION WITH THE KIDMIA MAHIBAR LEADERSHIP REGARDING THE PROGRAM STATUS. KIDMIA MAHIBAR IS AUDITED ANNUALLY BY ASRAT, GEZAHEGN AND BIRBERSSA AUDIT GENERAL PARTNERSHIP, CHARTERED CERTIFIED ACCOUNTANTS (UK) AND AUTHORIZED AUDITORS (ETHIOPIA) IN ADDIS ABABA, ETHIOPIA. THE RESULTS ARE REVIEWED BY THE KIDMIA FOUNDATION BOARD MEMBERS.
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleF/TotalEmployeeCnt00
IRS990ScheduleF/TotalOfficeCnt00
IRS990ScheduleF/TotalOtherOrgCnt01
IRS990ScheduleF/TotalSpentAmt00
IRS990ScheduleF/TransferToForeignCorpInd00
IRS990ScheduleG/AgrmtProfFundraisingActyInd01
IRS990ScheduleG/EmailSolicitationsInd0X
IRS990ScheduleG/FundraiserActivityInfoGrp/ActivityTxt0MANAGE SOCIAL MEDIA FUNDRAISING, NEWSLETTERS, ETC.
IRS990ScheduleG/FundraiserActivityInfoGrp/FundraiserControlOfFundsInd00
IRS990ScheduleG/FundraiserActivityInfoGrp/GrossReceiptsAmt0183047
IRS990ScheduleG/FundraiserActivityInfoGrp/NetToOrganizationAmt0151509
IRS990ScheduleG/FundraiserActivityInfoGrp/PersonNm0MERRITT ONSA
IRS990ScheduleG/FundraiserActivityInfoGrp/RetainedByContractorAmt031538
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/AddressLine1Txt0PO BOX 34809
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/CityNm0FORT WORTH
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/StateAbbreviationCd0TX
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/ZIPCd076162
IRS990ScheduleG/InPersonSolicitationsInd0X
IRS990ScheduleG/LicensedStatesCd0TX
IRS990ScheduleG/MailSolicitationsInd0X
IRS990ScheduleG/PhoneSolicitationsInd0X
IRS990ScheduleG/SolicitationOfNonGovtGrantsInd0X
IRS990ScheduleG/TotalGrossReceiptsAmt0183047
IRS990ScheduleG/TotalNetToOrganizationAmt0151509
IRS990ScheduleG/TotalRetainedByContractorsAmt031538
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TREASURER PROVIDES THE BOARD OF DIRECTORS WITH A COPY OF THE FORM 990. THE BOARD OF DIRECTORS DISCUSSES AND APPROVES THE FORM 990 AT ITS NEXT BOARD MEETING. ONCE THE FORM 990 IS APPROVED, IT IS SIGNED AND DISTRIBUTED TO THE BOARD MEMBERS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION REQUIRES EACH RESPONSIBLE PERSON TO REVIEW A COPY OF THE POLICY AND ACKNOWLEDGE IN WRITING THAT HE OR SHE HAS DONE SO. THE ORGANIZATION ALSO REQUIRES THAT EACH RESPONSIBLE PERSON DISCLOSE ANY RELATIONSHIP, POSITION OR CIRCUMSTANCE THAT COULD CAUSE A CONFLICT OF INTEREST. THE ORGANIZATION TREATS THIS INFORMATION AS CONFIDENTIAL AND THE INFORMATION IS GENERALLY ONLY MADE AVAILABLE TO THE CHAIRMAN AND ANY COMMITTEE APPOINTED TO ADDRESS CONFLICTS OF INTEREST. THE POLICY IS REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS. ANY CHANGES TO THE POLICY ARE COMMUNICATED IMMEDIATELY TO ALL RESPONSIBLE PERSONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC BY ANOTHER'S WEBSITE AND UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt017533
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt021357
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0426120
IRS990/TotalAssetsEOYAmt0276292
IRS990/TotalAssetsGrp/BOYAmt0426120
IRS990/TotalAssetsGrp/EOYAmt0276292
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0183047
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt036912
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt014358
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0275493
IRS990/TotalFunctionalExpensesGrp/TotalAmt0326763
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06968
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt06968
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0419152
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0276292
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0275493
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0825
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt031
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0183903
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0426120
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0276292
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0401619
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0254935
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 34809
IRS990/USAddress/CityNm0FORT WORTH
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd076162
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.KIDMIA.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID SIMPSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08175282272
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KIDMIA FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0KIDM
ReturnHeader/Filer/EIN0208138429
ReturnHeader/Filer/PhoneNum08175282272
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 34809
ReturnHeader/Filer/USAddress/CityNm0FORT WORTH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd076162
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0752393478
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WHITLEY PENN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08343 DOUGLAS SUITE 400
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DALLAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd075225

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