Civic Intelligence

Kind Inc.

990 • Fiscal year 2016 • EIN 26-2763038

Jan 01, 2016 to Dec 31, 2016 • Filed on Aug 09, 2017

1300 L Street NW No 1100Washington, DC 20005

(202) 824-8683

Siviq Scores

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

Liabilities / Assets

36th percentile

0.11x

Higher debt load relative to assets than 36% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Liabilities / Revenue

20th percentile

0.07x

Higher debt load relative to revenue than 20% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Net Margin

85th percentile

27%

Higher net margin than 85% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Top Officer Pay

76th percentile

$275,972

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Asset Growth

97th percentile

99%

Faster asset growth than 97% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Revenue Growth

96th percentile

130%

Faster revenue growth than 96% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Assets

Up

$8,840,595

Up $4,399,926 (+99%) from 2015

Net Assets

Up

$7,834,096

Up $3,800,470 (+94%) from 2015

Liabilities

Up

$1,006,499

Up $599,456 (+147%) from 2015

Revenue

Up

$14,181,497

Up $8,024,040 (+130%) from 2015

Expenses

Up

$10,381,281

Up $4,911,356 (+90%) from 2015

Net Income

Up

$3,800,216

Up $3,112,684 (+453%) from 2015

Historical Trend

Balance Sheet Trend

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

$60M$40M$20M$0Assets 2013: $3,236,418Liabilities 2013: $266,928Net Assets 2013: $2,969,4902013Assets 2015: $4,440,669Liabilities 2015: $407,043Net Assets 2015: $4,033,6262015Assets 2016: $8,840,595Liabilities 2016: $1,006,499Net Assets 2016: $7,834,0962016Assets 2017: $13,635,336Liabilities 2017: $1,250,133Net Assets 2017: $12,385,2032017Assets 2018: $25,296,368Liabilities 2018: $1,831,841Net Assets 2018: $23,464,5272018Assets 2019: $28,851,816Liabilities 2019: $3,753,441Net Assets 2019: $25,098,3752019Assets 2020: $28,762,069Liabilities 2020: $9,669,538Net Assets 2020: $19,092,5312020Assets 2021: $33,572,798Liabilities 2021: $9,284,878Net Assets 2021: $24,287,9202021Assets 2022: $51,203,981Liabilities 2022: $24,385,544Net Assets 2022: $26,818,4372022Assets 2023: $57,151,042Liabilities 2023: $22,925,794Net Assets 2023: $34,225,2482023Assets 2024: $59,315,542Liabilities 2024: $25,282,447Net Assets 2024: $34,033,0952024

Highlighted filing

2016

Assets$8,840,595
Liabilities$1,006,499
Net Assets$7,834,096

Operations Trend

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

$100M$50M$0-$50MExpenses 2013: $3,341,1952013Revenue 2015: $6,157,457Expenses 2015: $5,469,925Net Income 2015: $687,5322015Revenue 2016: $14,181,497Expenses 2016: $10,381,281Net Income 2016: $3,800,2162016Revenue 2017: $17,260,355Expenses 2017: $12,709,253Net Income 2017: $4,551,1022017Revenue 2018: $27,715,033Expenses 2018: $16,636,369Net Income 2018: $11,078,6642018Revenue 2019: $24,764,448Expenses 2019: $23,140,620Net Income 2019: $1,623,8282019Revenue 2020: $25,260,992Expenses 2020: $31,261,935Net Income 2020: -$6,000,9432020Revenue 2021: $46,801,634Expenses 2021: $41,661,916Net Income 2021: $5,139,7182021Revenue 2022: $56,363,121Expenses 2022: $53,483,288Net Income 2022: $2,879,8332022Revenue 2023: $74,419,348Expenses 2023: $67,398,373Net Income 2023: $7,020,9752023Revenue 2024: $78,971,038Expenses 2024: $79,556,234Net Income 2024: -$585,1962024

Highlighted filing

2016

Revenue$14,181,497
Expenses$10,381,281
Net Income$3,800,216
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Aug 9, 2017
Return Version
2016v3.0
Gross Receipts
$14,181,497
Mission and Program Overview

Mission

To assist and protect unaccompanied children who are parties to judicial or regulatory proceedings arising from the immigration laws of the united states, whether in the context of removal proceedings or applications from asylum or otherwise, by providing pro bono legal representation and by other means, to examine practices by which children's rights and interests can be best protected both within the us immigration process and within the process of repatriating children to their country of origin, to develop educational materials relating to such practices, to operate and maintain related charitable, educational and benevolent programs in futherance of the aforesaid purposes, either by itself or in partnerships, joint ventures, or consultation arrangements with other entities.

Kind serves as the leading organization for the protection of unaccompanied children who enter the us immigration system alone and strives to ensure that no such child appears in immigration court without representation. We achieve fundamental fairness through high-quality legal representation and by advancing the child's best interests, safety, and well-being.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,733,048$5,819,358▲ $4,086,310
Pledges and Grants Receivable$1,910,593$1,687,593▼ $223,000
Savings and Temporary Cash Investments$501,739$752,283▲ $250,544
Land, Buildings, and Equipment, Net$133,991$212,659▲ $78,668
Prepaid Expenses and Deferred Charges$135,998$170,609▲ $34,611
Investments Other Securities$2,869$2,969▲ $100
Total Assets$4,440,669$8,840,595▲ $4,399,926
Other Assets Total$22,431$195,124▲ $172,693
Liabilities
Accounts Payable and Accrued Expenses$286,543$846,251▲ $559,708
Other Liabilities$68,750$136,581▲ $67,831
Deferred Revenue$51,750$23,667▼ $28,083
Total Liabilities$407,043$1,006,499▲ $599,456
Net Assets / Fund Balance
Unrestricted Net Assets$2,798,005$5,471,958▲ $2,673,953
Temporarily Rstr Net Assets$1,235,621$2,362,138▲ $1,126,517
Total Net Assets Fund Balance$4,033,626$7,834,096▲ $3,800,470
Total Liabilities and Net Assets / Fund Balance$4,440,669$8,840,595▲ $4,399,926

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$155,021$121,231$276,252
Other Land Buildings$57,638$18,752$76,390
Leasehold Improvements$0$1,384$1,384
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Wendy YoungPresidentFT$228,247$47,725$275,972
Ellen JorgensenDirectorFT$122,412$26,543$148,955
Alice FitzgeraldDirectorFT$127,012$1,199$128,211
Vibha BhatiaDirectorFT$105,478$14,038$119,516
Cory SmithDirectorFT$112,127$4,170$116,297
Lisa FrydmanDirectorFT$101,592$2,998$104,590

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$13,623,202
Program Service Revenue
$556,438
Investment Income
$1,857
Other Revenue
$0
All Other Contributions
$4,645,654
Change in Net Assets
$3,800,216

Audited Revenue Reconciliation

Revenue per Audited Statements
$14,181,497
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$64,576,611
Total Revenue per Audited Statements
$78,758,108
Total Revenue per Form 990
$14,181,497
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$8,345,804
Other Expenses$1,867,830
Total Fundraising Expense$205,759
Grants and Similar Amounts Paid$167,647
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$6,133,315$659,320-$6,792,635
Other Employee Benefits$549,566$141,427-$690,993
Payroll Taxes$498,845$34,858-$533,703
Occupancy$233,690$245,010-$478,700
Office Expenses$253,321$24,287-$277,608
Current Officers, Directors, Trustees, and Key Employees$246,719$29,253-$275,972
Travel$167,671$38,398-$206,069
Fees for Services Other$146,862$28,713-$175,575
Foreign Grants$167,647--$167,647
Information Technology$144,748$6,169-$150,917
Fees for Services Accounting-$79,222-$79,222
Depreciation Depletion-$69,492-$69,492
Pension Plan Contributions-$52,501-$52,501
Insurance$27,505$20,370-$47,875
Other Expenses$31,822$9,576$205,759$41,398
All Other Expenses$15,761$-1,471-$14,290
Interest-$11,479-$11,479
Total Functional Expenses$10,013,205$162,317$205,759$10,381,281

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$74,957,638
Expenses Not Reported on Form 990$64,576,357
Expenses per Audited Statements$10,381,281
Total Expenses per Form 990$10,381,281
Expenses Not Reported on Financial Statements$0
International Activity

International Summary

Offices
4
Employees
0
Spending
$167,647

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

International Activities

RegionActivityServicesOfficesEmployeesSpending
Central America and the CarribeanProgram ServicesAssessment of Sexual and Gender-based Violence Against Central American Migrant Children and to Support the Successful Reintegration of Migrant Children Repatriated From Parts of Central America From Mexico and the U.s Through a Combination of Case Management, Educational Support, Skills Training and Employment Support, and Empowerment.40$167,647
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
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Capital Lease Obligation$69,744
Deferred Rent$66,837
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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 A, Line 8A

Organization did not document minutes by governing body.

Form 990, Part VI, Section A, Line 8B

Organization did not document meetings held by committee with authority to act on behalf of the governing body during tax year.

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

990 is provided to the finance committee for review and questions. The full board then receives it.

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

Kind requires members, trustees, and officers to disclose the existence of a financial interest and all material facts related to that interest. The remaining board or committee members then determine if a conflict of interest exists. If a conflict is determined to exist, these members then determine whether kind can reasonably enter into a transaction or arrangement that does not give rise to a conflict, or if that is not possible, that the transaction or arrangement that gives rise to the conflict is in kind's best interests, to its benefit, fair and reasonable. If a member fails to disclose a potential or actual conflict of interest, appropriate disciplinary or corrective action may be taken. Directors, officers, and members are required to sign annually a statement that they have received a copy of the conflict of interest policy, have read and understood it, and agree to comply with it.

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

Kind engaged an independent business management firm to analyze comparability market data on compensation. In conjunction with the board of directors, compensation adjustments were made including both changes for the present and changes for the future.

Form 990, Part VI, Section C, Line 19

Such documentation is available from kind upon written or telephone request.

Filing and Contact Details

Filer

Filer Name
Kind Inc
EIN
26-2763038
Phone
2028248683
Address
1300 L STREET NW NO 1100, WASHINGTON, DC 20005
Doing Business As
Kids in Need of Defense

Signing Officer

Name
Wendy Young
Title
President
Phone
2028248683
Signed
2017-08-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wendy Young
Formed
2008
Legal Domicile
Dc
Voting Board Members
17
Independent Board Members
17
Employees
156
Volunteers
750

Preparer

Firm
Thompson Greenspon
Address
4035 RIDGE TOP RD SUITE 700, FAIRFAX, VA 22030
Preparer
Eric S Fletcher CPA
Phone
7033858888
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

No change from prior year.

Financial Statement Notes

PART X, LINE 2:

The organization performed an evaluation of uncertain tax positions for the years ended december 31, 2016 and 2015, and determined that there were no matters that would require recognition in the financial statements or that may have any effect on its tax exempt status.

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IRS990/Desc0LEGAL SERVICES: KIND PARTNERS WITH LAW FIRMS AND CORPORATIONS TO MATCH UNACCOMPANIED CHILDREN WITH PRO BONO ATTORNEYS TO ENSURE THAT AS MANY CHILDREN AS POSSIBLE WHO ARE REFERRED TO KIND HAVE AN ATTORNEY. THE COMPASSION AND DEDICATION OF THESE VOLUNTEER ATTORNEYS MAKE KIND'S WORK POSSIBLE AND HAS CHANGED THE LIVES OF MORE THAN 6,475 AT-RISK CHILDREN. MANY OF THE CHILDREN REFERRED TO KIND HAVE FLED PROFOUNDLY DIFFICULT AND DANGEROUS SITUATIONS OF DOMESTIC ABUSE, NEGLECT, OR ABANDONMENT. OTHERS ARE ESCAPING EXTREME VIOLENCE IN THEIR COMMUNITY, OR ARE SEEKING REFUGE FROM FORCED GANG RECRUITMENT AND RELIGIOUS, RACIAL, AND POLITICAL PERSECUTION. AS OF DECEMBER 2016, MORE THAN 14,000 UNACCOMPANIED CHILDREN WERE REFERRED TO KIND FOR OUR HELP IN FINDING A PRO BONO ATTORNEY AND KIND HAD TRAINED OVER 16,000 ATTORNEYS.
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IRS990/MissionDesc0TO ASSIST AND PROTECT UNACCOMPANIED CHILDREN WHO ARE PARTIES TO JUDICIAL OR REGULATORY PROCEEDINGS ARISING FROM THE IMMIGRATION LAWS OF THE UNITED STATES, WHETHER IN THE CONTEXT OF REMOVAL PROCEEDINGS OR APPLICATIONS FROM ASYLUM OR OTHERWISE, BY PROVIDING PRO BONO LEGAL REPRESENTATION AND BY OTHER MEANS; TO EXAMINE PRACTICES BY WHICH CHILDREN'S RIGHTS AND INTERESTS CAN BE BEST PROTECTED BOTH WITHIN THE U.S. IMMIGRATION PROCESS AND WITHIN THE PROCESS OF REPATRIATING CHILDREN TO THEIR COUNTRY OF ORIGIN, TO DEVELOP EDUCATIONAL MATERIALS RELATING TO SUCH PRACTICES; TO OPERATE AND MAINTAIN RELATED CHARITABLE, EDUCATIONAL AND BENEVOLENT PROGRAMS IN FUTHERANCE OF THE AFORESAID PURPOSES, EITHER BY ITSELF OR IN PARTNERSHIPS, JOINT VENTURES, OR CONSULTATION ARRANGEMENTS WITH OTHER ENTITIES.
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IRS990/ProgSrvcAccomActy2Grp/Desc0PUBLIC OUTREACH & EDUCATION: KIND CONTINUED ITS LEGISLATIVE AND ADMINISTRATION ADVOCACY WORK TO ENSURE THAT LAW, POLICY, AND PRACTICE ADVANCES THE PROTECTION OF UNACCOMPANIED CHILDREN IN THE UNITED STATES. KIND WORKED THROUGHOUT 2016 TO ENSURE THAT THE NUMBER OF UNACCOMPANIED CHILDREN ARRIVING AT THE U.S. BORDER WERE GIVEN PROPER ACCESS TO U.S. PROTECTION THROUGH TIMELY BUT FAIR IMMIGRATION PROCEEDINGS AND BY HELPING PROVIDE PRO BONO REPRESENTATION TO THE CHILDREN. KIND ALSO WORKED TO GAIN SUPPORT FOR A GREATER COMMMITMENT TO THE SAFE REPATRIATION AND REINTEGRATION OF CHILDREN RETURNING TO THEIR HOME COUNTRIES ALONE, TO EDUCATE STAKEHOLDERS ABOUT THE ROOT CAUSES OF THESE CHILDREN'S PLIGHT AND WAYS TO ADDRESS THEM, TO SECURE ACCESS TO COUNSEL AND TO ENSURE ADEQUATE FUNDING FOR UNACCOMPANIED CHILDREN'S SERVICES THROUGH APPROPRIATIONS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0REGIONAL WORK:KIND'S "REGIONAL," CENTRAL AMERICA/MEXICO FOCUSES ON CHILD MIGRATION THROUGHOUT THE CENTRAL AMERICA - MEXICO REGION. KIND HAS THREE REGIONAL INITIATIVES THAT AIM TO ADDRESS ROOT CAUSES OF MIGRATION, EDUCATE THE PUBLIC ABOUT CHILD MIGRATION IN THE REGION, AND ENSURE ACCESS TO PROTECTION FOR MIGRANT CHILDREN. KIND'S REGIONAL INITIATIVES INCLUDE: (1) CENTRAL AMERICAN CHILD RETURN AND REINTEGRATION PROJECT - PROVIDING COMPREHENSIVE SUPPORT TO MIGRANT CHILDREN REPATRIATED TO GUATEMALA AND HONDURAS TO HELP THEM REINTEGRATE INTO THEIR COMMUNITIES, AND TO HELP THEM AND THEIR SIBLINGS ACCESS EDUCATIONAL AND EMPLOYMENT OPPORTUNITIES THAT ALLOW THEM TO REMAIN IN THEIR COUNTRIES OF ORIGIN (2) GENDER AND MIGRATION INITIATIVE - RESEARCHING AND EDUCATING ABOUT SEXUAL AND GENDER-BASED VIOLENCE AND CHILD MIGRATION, AND EMPOWERING GIRLS THROUGH EDUCATION AND LEADERSHIP OPPORTUNITIES, AND (3) CENTRAL AMERICAN MINOR IN-COUNTRY REFUGEE PROCESSING (CAM) PRO BONO INITIATIVE - CONNECTING CHILDREN IN EL SALVADOR, HONDURAS, AND GUATEMALA WITH PRO BONO LEGAL AND SOCIAL SERVICES TO PREPARE THEM FOR REFUGEE STATUS INTERVIEWS AND TO SUPPORT THEM THROUGH THE CAM PROCESS. IN ADDITION KIND'S REGIONAL WORK AIMS TO ENSURE THAT U.S. POLICY TOWARD CENTRAL AMERICA IS BASED ON CURRENT UNDERSTANDING OF CONDITIONS IN CENTRAL AMERICA, AND FOCUSES ON ADDRESSING ROOT CAUSES OF CHILD MIGRATION WHILE ENSURING ACCESS TO INTERNATIONAL PROTECTION FOR MIGRANT CHILDREN. KIND PARTICIPATES IN FORUMS AND CONFERENCES THAT BRING TOGETHER GOVERNMENT AND CIVIL SOCIETY ACTORS FROM THE U.S., MEXICO, AND CENTRAL AMERICA TO ADDRESS CHILD MIGRATION AS A REGION, AND TRAINS CIVIL SOCIETY AND GOVERNMENT ACTORS ON A RANGE OF TOPICS BASED ON KIND'S EXPERTISE.
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