Civic Intelligence

Kind Inc.

990 • Fiscal year 2017 • EIN 26-2763038

Jan 01, 2017 to Dec 31, 2017 • Filed on Oct 30, 2018

1201 L Street NW Floor 2Washington, DC 20005

(202) 824-8683

Siviq Scores

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

Liabilities / Assets

34th percentile

0.09x

Higher debt load relative to assets than 34% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Liabilities / Revenue

22nd percentile

0.07x

Higher debt load relative to revenue than 22% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Net Margin

82nd percentile

26%

Higher net margin than 82% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Top Officer Pay

79th percentile

$297,640

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 1.7% of source-year revenue.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Asset Growth

94th percentile

54%

Faster asset growth than 94% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Revenue Growth

77th percentile

22%

Faster revenue growth than 77% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Assets

Up

$13,635,336

Up $4,794,741 (+54%) from 2016

Net Assets

Up

$12,385,203

Up $4,551,107 (+58%) from 2016

Liabilities

Up

$1,250,133

Up $243,634 (+24%) from 2016

Revenue

Up

$17,260,355

Up $3,078,858 (+22%) from 2016

Expenses

Up

$12,709,253

Up $2,327,972 (+22%) from 2016

Net Income

Up

$4,551,102

Up $750,886 (+20%) from 2016

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

2017

Assets$13,635,336
Liabilities$1,250,133
Net Assets$12,385,203

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

2017

Revenue$17,260,355
Expenses$12,709,253
Net Income$4,551,102
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Oct 30, 2018
Return Version
2017v2.3
Gross Receipts
$17,499,269
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.

SEE SCHEDULE O.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$5,819,358$10,000,074▲ $4,180,716
Accounts Receivable$1,687,593$1,608,189▼ $79,404
Savings and Temporary Cash Investments$752,283$1,426,471▲ $674,188
Prepaid Expenses and Deferred Charges$170,609$204,402▲ $33,793
Land, Buildings, and Equipment, Net$212,659$195,806▼ $16,853
Investments Other Securities$2,969$13,370▲ $10,401
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$8,840,595$13,635,336▲ $4,794,741
Other Assets Total$195,124$187,024▼ $8,100
Liabilities
Accounts Payable and Accrued Expenses$846,251$1,041,781▲ $195,530
Deferred Revenue$23,667$111,332▲ $87,665
Other Liabilities$136,581$97,020▼ $39,561
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$1,006,499$1,250,133▲ $243,634
Net Assets / Fund Balance
Unrestricted Net Assets$5,471,958$9,700,862▲ $4,228,904
Temporarily Rstr Net Assets$2,362,138$2,684,341▲ $322,203
Permanently Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$7,834,096$12,385,203▲ $4,551,107
Total Liabilities and Net Assets / Fund Balance$8,840,595$13,635,336▲ $4,794,741

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$160,113$173,500$333,613
Other Land Buildings$35,693$40,697$76,390
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Wendy YoungPresidentFT$247,019$50,621$297,640
Ellen JorgensenVP of Public Outreach & dev.FT$138,945$19,555$158,500
Matthew KesslerExec. VP of OperationsFT$150,163$5,103$155,266
Vibha BhatiaVP for finance & adminFT$124,765$9,774$134,539
Alice FitzgeraldVP for Legal ServicesFT$132,941$1,125$134,066
Cory SmithVP Policy, Advocay & Comm.FT$127,620$4,872$132,492
Lisa FrydmanDirector of Reg. Policy & Initiat.FT$122,437$4,541$126,978

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$17,437,981
Program Service Revenue
$0
Investment Income
$17,503
Other Revenue
$-195,129
All Other Contributions
$6,483,908
Change in Net Assets
$4,551,102

Audited Revenue Reconciliation

Revenue per Audited Statements
$17,499,269
Revenue Not Reported on Financial Statements
$-238,914
Revenue Not Reported on Form 990
$96,390,080
Other Revenue Adjustments
$-238,914
Total Revenue per Audited Statements
$113,889,349
Total Revenue per Form 990
$17,260,355
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$10,206,189
Other Expenses$2,277,064
Grants and Similar Amounts Paid$226,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$7,024,220$501,007$0$7,525,227
Current Officers, Directors, Trustees, and Key Employees$595,777$517,287$0$1,113,064
Other Employee Benefits$731,197$96,256$0$827,453
Occupancy$444,601$262,039$0$706,640
Payroll Taxes$584,986$61,829$0$646,815
Fees for Services Other$266,519$28,305$0$294,824
Office Expenses$277,811$9,923$0$287,734
Travel$236,744$39,554$0$276,298
Foreign Grants$226,000--$226,000
Fees for Services Accounting$89,963$109,985$0$199,948
All Other Expenses$123,720$66,559-$190,279
Pension Plan Contributions$82,738$10,892$0$93,630
Depreciation Depletion-$87,454$0$87,454
Insurance$49,581$18,414$0$67,995
Other Expenses$11,537$2,671$0$14,208
Total Functional Expenses$11,605,856$1,103,397$0$12,709,253

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$109,338,242
Expenses Not Reported on Form 990$96,628,989
Expenses per Audited Statements$12,709,253
Total Expenses per Form 990$12,709,253
International Activity

International Summary

Offices
0
Employees
0
Spending
$226,000

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 CaribbeanProgram Servicessee part v00$226,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$238,914
Fundraising Gross Income$33,939
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Gala$650,710$33,939$187,990$-154,051
Total Events$650,710$33,939$238,914$-204,975
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Rent$51,524
Capital Lease Obligation$45,496
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
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 8B:

The organization did not document all meetings held by committees with authority to act on behalf of the governing body during tax year.

FORM 990, PART VI, SECTION B, LINE 11B:

The 990 is provided to the treasurer and finance committee for review and questions. The full board receives a copy before it is filed with the irs.

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 & 15B:

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 B, LINE 19:

The organization makes its governing documents, conflict of interest policy and financial statements available from kind upon written or telephone request.

Filing and Contact Details

Filer

Filer Name
Kind Inc
EIN
26-2763038
In Care Of
% WENDY YOUNG
Phone
2028248683
Address
1201 L Street NW Floor 2, WASHINGTON, DC 20005
Doing Business As
Kids in Need of Defense

Signing Officer

Name
Wendy Young
Title
President
Phone
2028248683
Signed
2018-10-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wendy Young
Formed
2008
Legal Domicile
Dc
Voting Board Members
16
Independent Board Members
16
Employees
185
Volunteers
850

Preparer

Firm
Bdo USA Llp
Address
8401 GREENSBORO DRIVE 800, MCLEAN, VA 22102
Preparer
Marc Berger
Phone
7038930600
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

No change from prior year on either the oversight process or selection process.

FORM 990, PART I, LINE 1:

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.

Financial Statement Notes

PART XI, LINE 4B:

Fundraising expense (238,914)

PART XII, LINE 2D:

Fundraising expense 238,914

PART X, LINE 2:

The Organization performed an evaluation of uncertain tax positions for the years ended December 31, 2017 and 2016 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. At December 31, 2017, the statute of limitations for tax years ended December 31, 2014 through 2016 remains open with the U.S. federal jurisdiction or the various states and local jurisdictions in which the Organization files tax returns. It is the Organizations policy to recognize interest and/or penalties related to uncertain tax positions, if any, in income tax expenses.

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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/Desc0KIND PARTNERS WITH LAW FIRMS AND CORPORATIONS TO MATCH UNACCOMPANIED CHILDREN WITH PRO BONO ATTORNEYS TO ENSURE NO CHILD APPEARS IN IMMIGRATION COURT WITHOUT HIGH QUALITY REPRESENTATION. THE COMPASSION AND DEDICATION OF KINDS VOLUNTEER ATTORNEYS MAKE OUR WORK POSSIBLE AND OUR COLLECTIVE EFFORTS HAVE CHANGED THE LIVES OF MORE THAN 8,679 AT-RISK CHILDREN. TOGETHER WITH OUR PARTNERS, WE HAVE HELPED THOSE CHILDREN FIND SAFETY AND FREEDOM FROM VIOLENCE, ABUSE, AND PERSECUTION. MOST OF KINDS CLIENTS ARE FLEEING SOME OF THE MOST DANGEROUS COUNTRIES AND CONDITIONS IN THE WORLD. AS OF DECEMBER 2017, KIND HAS SERVED MORE THAN 16,000 UNACCOMPANIED CHILDREN. IT HAS ALSO TRAINED OVER 25,000 ATTORNEYS.
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IRS990/Form990PartVIISectionAGrp/TitleTxt17Exec. VP of Operations
IRS990/Form990PartVIISectionAGrp/TitleTxt18VP of Public Outreach & dev.
IRS990/Form990PartVIISectionAGrp/TitleTxt19VP FOR LEGAL SERVICES
IRS990/Form990PartVIISectionAGrp/TitleTxt20VP for finance & admin
IRS990/Form990PartVIISectionAGrp/TitleTxt21VP POLICY, ADVOCAY & COMM.
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