Civic Intelligence

Charleston Urban Squash Inc D/B/A Chucktown Squash

EIN 27-0771548 • 501(c)3 • Charleston, SC

Profile

Chucktown squash provides athletic training, academic guidance, community service opportunities, and mentors, via an afternoon program that serves as a springboard, preparing low resource, middle-school children for wide-reaching success in the classroom, on the squash court and in life.

PO Box 22731Charleston, SC 29413

www.chucktownsquash.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

19th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

20th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

59th percentile

9.2%

Higher net margin than 59% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

77th percentile

$130,000

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 7.2% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

74th percentile

15%

Faster asset growth than 74% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

76th percentile

33%

Faster revenue growth than 76% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,247,404

Up $166,006 (+15%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$1,247,404

Up $166,006 (+15%) from 2023

Revenue

Up

$1,804,869

Up $452,742 (+33%) from 2023

Expenses

Up

$1,638,863

Up $416,746 (+34%) from 2023

Net Income

Up

$166,006

Up $35,996 (+28%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2011: $96,245Liabilities 2011: $1,996Net Assets 2011: $94,2492011Assets 2012: $49,007Liabilities 2012: $1,656Net Assets 2012: $47,3512012Assets 2013: $13,551Liabilities 2013: $1,458Net Assets 2013: $12,0932013Assets 2014: $88,550Liabilities 2014: $2,244Net Assets 2014: $86,3062014Assets 2016: $288,709Liabilities 2016: $1,036Net Assets 2016: $287,6732016Assets 2017: $267,670Liabilities 2017: $7,768Net Assets 2017: $259,9022017Assets 2019: $459,893Liabilities 2019: $0Net Assets 2019: $459,8932019Assets 2020: $528,184Liabilities 2020: $48,500Net Assets 2020: $479,6842020Assets 2021: $784,782Liabilities 2021: $47,477Net Assets 2021: $737,3052021Assets 2022: $966,388Liabilities 2022: $0Net Assets 2022: $966,3882022Assets 2023: $1,081,398Liabilities 2023: $0Net Assets 2023: $1,081,3982023Assets 2024: $1,247,404Liabilities 2024: $0Net Assets 2024: $1,247,4042024

Highlighted filing

2024

Assets$1,247,404
Liabilities$0
Net Assets$1,247,404

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $120,599Expenses 2011: $101,629Net Income 2011: $18,9702011Revenue 2012: $86,462Expenses 2012: $133,360Net Income 2012: -$46,8982012Revenue 2013: $96,640Expenses 2013: $131,898Net Income 2013: -$35,2582013Revenue 2014: $199,034Expenses 2014: $124,823Net Income 2014: $74,2112014Revenue 2016: $351,209Expenses 2016: $176,874Net Income 2016: $174,3352016Revenue 2017: $290,098Expenses 2017: $317,869Net Income 2017: -$27,7712017Revenue 2019: $441,242Expenses 2019: $370,211Net Income 2019: $71,0312019Revenue 2020: $546,927Expenses 2020: $440,991Net Income 2020: $105,9362020Revenue 2021: $841,073Expenses 2021: $583,452Net Income 2021: $257,6212021Revenue 2022: $1,104,349Expenses 2022: $875,266Net Income 2022: $229,0832022Revenue 2023: $1,352,127Expenses 2023: $1,222,117Net Income 2023: $130,0102023Revenue 2024: $1,804,869Expenses 2024: $1,638,863Net Income 2024: $166,0062024

Highlighted filing

2024

Revenue$1,804,869
Expenses$1,638,863
Net Income$166,006

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
May 13, 2025
Return Version
2023v6.0
Gross Receipts
$1,897,984
Mission and Program Overview

Mission

Kids on point introduces young people to the world of opportunity outside of their underserved neighborhoods through year-round academic, athletic, and enrichment support programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,030,910$977,708▼ $53,202
Savings and Temporary Cash Investments-$262,827-
Pledges and Grants Receivable$35,000--
Land, Buildings, and Equipment, Net$15,488$6,869▼ $8,619
Total Assets$1,081,398$1,247,404▲ $166,006
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$959,146$1,039,794▲ $80,648
Net Assets With Donor Restrictions$122,252$207,610▲ $85,358
Total Net Assets Fund Balance$1,081,398$1,247,404▲ $166,006
Total Liabilities and Net Assets / Fund Balance$1,081,398$1,247,404▲ $166,006

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$6,869$67,805$74,674
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lauren HerterichExecutive DirectorFT$130,000$130,000

Board Members and Trustees

NameTitle
Thomas CutlerBoard Chairman
Chris RileyDevelopment Chair
Sue WoodsProgram Chair
Amanda RobertsBoard Member
Anthony JamesBoard Member
Ben LiebetrauBoard Member
Chris EideBoard Member
Clay MaxwellBoard Member
Dr Renard HarrisBoard Member
Ethan OetterBoard Member
Judith Ranger-smithBoard Member
Katie KozlowskiBoard Member
Stephen ThomasBoard Member
Steve OsborneBoard Member
Steve WerberBoard Member
Todd AbedonBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$1,682,322
Program Service Revenue
$0
Investment Income
$10,041
Other Revenue
$112,506
All Other Contributions
$1,317,972
Change in Net Assets
$166,006

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,804,869
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$210,215
Total Revenue per Audited Statements
$2,015,084
Total Revenue per Form 990
$1,804,869
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$918,648
Salaries, Compensation, and Employee Benefits$720,215
Total Fundraising Expense$39,051
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$587,215$1,918$1,082$590,215
Fees for Services Other$113,254$29,025$3,523$145,802
Current Officers, Directors, Trustees, and Key Employees$91,000$13,000$26,000$130,000
All Other Expenses$103,926$2,639$8,253$114,818
Other Expenses$33,449-$10$33,449
Insurance$13,508$3,051-$16,559
Office Expenses$7,766$2,279$183$10,228
Depreciation Depletion-$8,211-$8,211
Travel$6,498--$6,498
Total Functional Expenses$1,539,689$60,123$39,051$1,638,863

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,849,078
Expenses per Audited Statements$1,638,863
Total Expenses per Form 990$1,638,863
Expenses Not Reported on Form 990$210,215
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$205,621
Fundraising Direct Expenses$93,115
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Giving for a Point$205,621$205,621$93,115$112,506
Total Events$205,621$205,621$93,115$112,506
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 35% controlled entity
No
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
Yes
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

A copy of the 990 is provided to all board members for review prior to filing.

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

On an annual basis, all board members are provided with a copy of the conflict of interest policy and are required to complete and sign the an acknowledgment and disclosure form. All completed forms shall be provided to and reviewed by the kids on point executive committee, as well as all other conflict information provided by board members.

Form 990, Part VI, Section B, Line 15

The board of directors approves compensation for officers and key employees.

Form 990, Part VI, Section C, Line 19

PROVIDED UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Kids on Point Inc
EIN
27-0771548
Phone
8437097798
Address
PO BOX 22731, CHARLESTON, SC 29413

Signing Officer

Name
Lauren Herterich
Title
Executive Director
Phone
8437097798
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lauren Herterich
Formed
2009
Legal Domicile
Sc
Voting Board Members
16
Independent Board Members
16
Employees
13
Volunteers
85

Preparer

Firm
Veris LLC
Address
1156 BOWMAN ROAD SUITE 100-A, MOUNT PLEASANT, SC 29464
Preparer
Jacqueline Brooke Glover-skinner Ea
Phone
8438814477
Supplemental Narrative

Additional Explanations

Part XII, Line 1 Other Accounting Method

The accounting records of the organization are kept on the modified cash basis. Modified cash basis is a special purpose framework, which is a basis of accounting other than accounting principles generally accepted in the united states of america. Under this method, revenue is recorded when cash is received and expenses are recorded when paid. Accounts receivable and most payables, prepaid assets, accrued expenses, and deferred compensation are not recorded which would be recorded under generally accepted accounting principles.

Financial Statement Notes

PART X, LINE 2:

The organization is exempt from federal and state income taxes under section 501(c)(3) of the internal revenue code. The fasb provides guidance on the organization's evaluation of accounting for uncertainty in income taxes. Management evaluated the organization's tax position and concluded hat the organization had taken no uncertain tax positions that require adjustment to the financial statements to comply with the provisions of this guidance.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Direct fundraising 93,115.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Direct fundraising 93,115.

Raw XML AppendixShowing 400 of 474 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/Desc0KIDS ON POINT WAS FOUNDED ON THE PREMISE THAT IN ORDER TO MAKE A MEANINGFUL AND LONG-LASTING IMPACT ON OUR STUDENTS, WE MUST WORK WITH STUDENTS, FAMILIES, SCHOOLS, AND COMMUNITY ORGANIZATIONS INTENSIVELY OVER MANY, MANY YEARS. 3 HOURS PER DAY, 5 DAYS PER WEEK, 6-WEEKS OF SUMMER PROGRAMMING, AND A 12-YEAR COMMITMENT PER CHILD IS HOW KIDS ON POINT IS ADDRESSING THE SYSTEMIC ISSUES OF POVERTY FOR OUR KIDS. KIDS ON POINT DOES THIS BY PROVIDING ACADEMIC SUPPORT AND TUTORING, MENTORING, CIVIC ENGAGEMENT OPPORTUNITIES, LIFE SKILLS DEVELOPMENT, REAL-LIFE EXPERIENCES, THROUGH COLLEGE TOURS, TRAVEL, AND EXPOSURE TO OUTSIDE OPPORTUNITIES, AND THE SPORT OF SQUASH. WE WORK WITH ORGANIZATIONS LIKE THE COLLEGE OF CHARLESTON, WHO PROVIDES OUR FACILITY SPACE, OFFICE SPACE, AND 65 UNDERGRADUATE VOLUNTEERS/MENTORS WHO PROVIDE DAILY ACADEMIC AND TUTORING SUPPORT FOR OUR STUDENTS. IN ADDITION, KIDS ON POINT WORKS WITH COUNTLESS OTHER COMMUNITY ORGANIZATIONS TO ENSURE OUR STUDENTS AND FAMILIES HAVE AN ECOSYSTEM OF SUPPORT.
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IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingDirectExpensesAmt093115
IRS990/FundraisingGrossIncomeAmt0205621
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt016
IRS990/GovernmentGrantsAmt0364350
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01897984
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt016
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt03051
IRS990/InsuranceGrp/ProgramServicesAmt013508
IRS990/InsuranceGrp/TotalAmt016559
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt010041
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt010041
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt041
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt067805
IRS990/LandBldgEquipBasisNetGrp/BOYAmt015488
IRS990/LandBldgEquipBasisNetGrp/EOYAmt06869
IRS990/LandBldgEquipCostOrOtherBssAmt074674
IRS990/LegalDomicileStateCd0SC
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0KIDS ON POINT INTRODUCES YOUNG PEOPLE TO THE WORLD OF OPPORTUNITY OUTSIDE OF THEIR UNDERSERVED NEIGHBORHOODS THROUGH YEAR-ROUND ACADEMIC, ATHLETIC, AND ENRICHMENT SUPPORT PROGRAMS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01081398
IRS990/NetAssetsOrFundBalancesEOYAmt01247404
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0112506
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0112506
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0959146
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01039794
IRS990/NoncashContributionsAmt023192
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/FundraisingAmt0183
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02279
IRS990/OfficeExpensesGrp/ProgramServicesAmt07766
IRS990/OfficeExpensesGrp/TotalAmt010228
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0ALLEGRO
IRS990/OtherExpensesGrp/Desc1SUMMER CAMP
IRS990/OtherExpensesGrp/Desc2TRANSPORTATION
IRS990/OtherExpensesGrp/Desc3OTHER PROGRAM SUPPLIES
IRS990/OtherExpensesGrp/FundraisingAmt010
IRS990/OtherExpensesGrp/ProgramServicesAmt0284561
IRS990/OtherExpensesGrp/ProgramServicesAmt1230698
IRS990/OtherExpensesGrp/ProgramServicesAmt267814
IRS990/OtherExpensesGrp/ProgramServicesAmt333449
IRS990/OtherExpensesGrp/TotalAmt0284561
IRS990/OtherExpensesGrp/TotalAmt1230698
IRS990/OtherExpensesGrp/TotalAmt267824
IRS990/OtherExpensesGrp/TotalAmt333449
IRS990/OtherInd0X
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt01082
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt01918
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0587215
IRS990/OtherSalariesAndWagesGrp/TotalAmt0590215
IRS990/OtherWebsiteInd0X
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt035000
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0LAUREN HERTERICH
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01138491
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt02785
IRS990/PYOtherExpensesAmt0592887
IRS990/PYOtherRevenueAmt0210851
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0130010
IRS990/PYSalariesCompEmpBnftPaidAmt0629230
IRS990/PYTotalExpensesAmt01222117
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01352127
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0166006
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0262827
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01786382
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01125676
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01113534
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0792573
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0546927
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt05365092
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt010041
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt02785
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt012826
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99760
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt05365092
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01786382
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01125676
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01113534
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0792573
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0546927
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05365092
IRS990ScheduleA/TotalSupportAmt05377918
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/DonatedServicesAndUseFcltsAmt0117100
IRS990ScheduleD/DonatedServicesUseFcltsAmt0117100
IRS990ScheduleD/EquipmentGrp/BookValueAmt06869
IRS990ScheduleD/EquipmentGrp/DepreciationAmt067805
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt074674
IRS990ScheduleD/ExpensesNotReportedAmt0210215
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01638863
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesIncludedAmt093115
IRS990ScheduleD/OtherRevenueAmt093115
IRS990ScheduleD/RevenueNotReportedAmt0210215
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01804869
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE FASB PROVIDES GUIDANCE ON THE ORGANIZATION'S EVALUATION OF ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITION AND CONCLUDED HAT THE ORGANIZATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1DIRECT FUNDRAISING 93,115.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2DIRECT FUNDRAISING 93,115.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06869
IRS990ScheduleD/TotalExpensesPerForm990Amt01638863
IRS990ScheduleD/TotalRevenuePerForm990Amt01804869
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02015084
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01849078
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt093115
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GIVING FOR A POINT
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0205621
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0205621
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0205621
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0205621
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0112506
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt093115
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt093115
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE 990 IS PROVIDED TO ALL BOARD MEMBERS FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ON AN ANNUAL BASIS, ALL BOARD MEMBERS ARE PROVIDED WITH A COPY OF THE CONFLICT OF INTEREST POLICY AND ARE REQUIRED TO COMPLETE AND SIGN THE AN ACKNOWLEDGMENT AND DISCLOSURE FORM. ALL COMPLETED FORMS SHALL BE PROVIDED TO AND REVIEWED BY THE KIDS ON POINT EXECUTIVE COMMITTEE, AS WELL AS ALL OTHER CONFLICT INFORMATION PROVIDED BY BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS APPROVES COMPENSATION FOR OFFICERS AND KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PROVIDED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ACCOUNTING RECORDS OF THE ORGANIZATION ARE KEPT ON THE MODIFIED CASH BASIS. MODIFIED CASH BASIS IS A SPECIAL PURPOSE FRAMEWORK, WHICH IS A BASIS OF ACCOUNTING OTHER THAN ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. UNDER THIS METHOD, REVENUE IS RECORDED WHEN CASH IS RECEIVED AND EXPENSES ARE RECORDED WHEN PAID. ACCOUNTS RECEIVABLE AND MOST PAYABLES, PREPAID ASSETS, ACCRUED EXPENSES, AND DEFERRED COMPENSATION ARE NOT RECORDED WHICH WOULD BE RECORDED UNDER GENERALLY ACCEPTED ACCOUNTING PRINCIPLES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PART XII, LINE 1 OTHER ACCOUNTING METHOD
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00

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