Civic Intelligence

Charleston Urban Squash Inc D/B/A Chucktown Squash

990 • Fiscal year 2023 • EIN 27-0771548

Sep 01, 2022 to Aug 31, 2023 • Filed on Feb 04, 2025

Organization ProfileWWW.KIDSONPOINT.ORG
PO Box 22731Charleston, SC 29413

(843) 709-7798

Siviq Scores

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

Liabilities / Assets

17th percentile

0.00x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

17th percentile

0.00x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

61st percentile

9.6%

Higher net margin than 61% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

76th percentile

$122,366

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 9.0% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

66th percentile

12%

Faster asset growth than 66% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

69th percentile

22%

Faster revenue growth than 69% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets17th percentile

Assets

Up

$1,081,398

Up $115,010 (+12%) from 2022

Net Assets

Up

$1,081,398

Up $115,010 (+12%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue And Expenses
Liabilities / Revenue17th percentileNet Margin61st percentile

Revenue

Up

$1,352,127

Up $247,778 (+22%) from 2022

Expenses

Up

$1,222,117

Up $346,851 (+40%) from 2022

Net Income

Down

$130,010

Down $99,073 (-43%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth66th percentile

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

$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

2023

Assets$1,081,398
Liabilities$0
Net Assets$1,081,398
Open 2023 Filing

Operations Trend

Revenue Growth69th percentile

Revenue, expenses, and net income across loaded years, with this 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

2023

Revenue$1,352,127
Expenses$1,222,117
Net Income$130,010
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2022 to Aug 31, 2023
Signed
Feb 4, 2025
Return Version
2022v5.0
Gross Receipts
$1,470,749
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$891,054$1,030,910▲ $139,856
Pledges and Grants Receivable$50,000$35,000▼ $15,000
Land, Buildings, and Equipment, Net$23,292$15,488▼ $7,804
Intangible Assets$2,042--
Total Assets$966,388$1,081,398▲ $115,010
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$933,388$959,146▲ $25,758
Net Assets With Donor Restrictions$33,000$122,252▲ $89,252
Total Net Assets Fund Balance$966,388$1,081,398▲ $115,010
Total Liabilities and Net Assets / Fund Balance$966,388$1,081,398▲ $115,010

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$15,488$59,186$74,674
Compensation and Service Providers
Top Officer Pay76th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lauren HerterichExecutive DirectorFT$118,651$3,715$122,366

Board Members and Trustees

NameTitle
Thomas CutlerBoard Chairman
Chris RileyDevelopment Chair
Sue WoodsProgram Chair
Amanda RobertsBoard Member
Anthony JamesBoard Member
Ben LiebetrauBoard Member
Deronda WashingtonBoard Member
Dr Renard HarrisBoard Member
Judith Ranger SmithBoard Member
Molly ButlerBoard Member
Stephen ThomasBoard Member
Steve OsborneBoard Member
Steve WerberBoard Member
Todd AbedonBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$1,138,491
Program Service Revenue
$0
Investment Income
$2,785
Other Revenue
$210,851
All Other Contributions
$1,138,491
Change in Net Assets
$130,010

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,352,127
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$167,022
Total Revenue per Audited Statements
$1,519,149
Total Revenue per Form 990
$1,352,127
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$629,230
Other Expenses$592,887
Total Fundraising Expense$40,305
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$507,889$1,790$897$510,576
Current Officers, Directors, Trustees, and Key Employees$83,058$11,865$23,731$118,654
All Other Expenses$84,951$2,231$14,203$101,385
Fees for Services Other$61,083$11,817$1,434$74,334
Other Expenses$19,921--$19,921
Office Expenses$14,538$2,853$40$17,431
Insurance$9,023$1,942-$10,965
Depreciation Depletion-$9,846-$9,846
Travel$8,889--$8,889
Total Functional Expenses$1,139,468$42,344$40,305$1,222,117

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,389,139
Expenses per Audited Statements$1,222,117
Total Expenses per Form 990$1,222,117
Expenses Not Reported on Form 990$167,022
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$329,457
Fundraising Direct Expenses$118,622
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Giving for a Point$282,846$282,846-$282,846
Total Events$329,457$329,457$118,622$210,835
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
2025-02-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lauren Herterich
Formed
2009
Legal Domicile
Sc
Voting Board Members
15
Independent Board Members
15
Employees
9
Volunteers
70

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.”

FORM 990, PART XII, LINE 2C:

“The process has not changed from the prior year.”

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:

“Fundraising expenses netted with revenue”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising expenses netted with revenue”

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IRS990/ActivityOrMissionDesc0KIDS ON POINT INTRODUCES YOUNG PEOPLE TO THE WORLD OF OPPORTUNITY OUTSIDE OF THEIR UNDERSERVED NEIGHBORHOODS THROUGH YEAR-ROUND ACADEMIC, ATHLETIC, AND ENRICHMENT SUPPORT PROGRAMS.
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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/InsuranceGrp/ManagementAndGeneralAmt01942
IRS990/InsuranceGrp/ProgramServicesAmt09023
IRS990/InsuranceGrp/TotalAmt010965
IRS990/IntangibleAssetsGrp/BOYAmt02042
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt02785
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt02785
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt012
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt059186
IRS990/LandBldgEquipBasisNetGrp/BOYAmt023292
IRS990/LandBldgEquipBasisNetGrp/EOYAmt015488
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/NetAssetsOrFundBalancesBOYAmt0966388
IRS990/NetAssetsOrFundBalancesEOYAmt01081398
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0210835
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0210835
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0933388
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0959146
IRS990/NoncashContributionsAmt010030
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/FundraisingAmt040
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02853
IRS990/OfficeExpensesGrp/ProgramServicesAmt014538
IRS990/OfficeExpensesGrp/TotalAmt017431
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0SUMMER CAMP
IRS990/OtherExpensesGrp/Desc1ALLEGRO
IRS990/OtherExpensesGrp/Desc2TRANSPORTATION
IRS990/OtherExpensesGrp/Desc3OTHER PROGRAM SUPPLIES
IRS990/OtherExpensesGrp/ProgramServicesAmt0241750
IRS990/OtherExpensesGrp/ProgramServicesAmt177165
IRS990/OtherExpensesGrp/ProgramServicesAmt231201
IRS990/OtherExpensesGrp/ProgramServicesAmt319921
IRS990/OtherExpensesGrp/TotalAmt0241750
IRS990/OtherExpensesGrp/TotalAmt177165
IRS990/OtherExpensesGrp/TotalAmt231201
IRS990/OtherExpensesGrp/TotalAmt319921
IRS990/OtherInd0X
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt016
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt016
IRS990/OtherRevenueTotalAmt016
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0897
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt01790
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0507889
IRS990/OtherSalariesAndWagesGrp/TotalAmt0510576
IRS990/OtherWebsiteInd0X
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt050000
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt035000
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0LAUREN HERTERICH
IRS990/PriorPeriodAdjustmentsAmt0-15000
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01158761
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0407200
IRS990/PYOtherRevenueAmt0-63660
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0229083
IRS990/PYSalariesCompEmpBnftPaidAmt0458818
IRS990/PYTotalExpensesAmt0866018
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01095101
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0130010
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01128461
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01113534
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0792573
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0546927
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0501447
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04082942
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt04082942
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01128461
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01113534
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0792573
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0546927
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0501447
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04082942
IRS990ScheduleA/TotalSupportAmt04082942
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/DonatedServicesAndUseFcltsAmt048400
IRS990ScheduleD/DonatedServicesUseFcltsAmt048400
IRS990ScheduleD/EquipmentGrp/BookValueAmt015488
IRS990ScheduleD/EquipmentGrp/DepreciationAmt059186
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt074674
IRS990ScheduleD/ExpensesNotReportedAmt0167022
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01222117
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesIncludedAmt0118622
IRS990ScheduleD/OtherRevenueAmt0118622
IRS990ScheduleD/RevenueNotReportedAmt0167022
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01352127
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/ExplanationTxt1FUNDRAISING EXPENSES NETTED WITH REVENUE
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2FUNDRAISING EXPENSES NETTED WITH REVENUE
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt015488
IRS990ScheduleD/TotalExpensesPerForm990Amt01222117
IRS990ScheduleD/TotalRevenuePerForm990Amt01352127
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01519149
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01389139
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0118622
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GIVING FOR A POINT
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0282846
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt046611
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0329457
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0282846
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt046611
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0329457
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0210835
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt0118622
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0118622
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
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/ExplanationTxt5THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0966388
IRS990/TotalAssetsEOYAmt01081398
IRS990/TotalAssetsGrp/BOYAmt0966388
IRS990/TotalAssetsGrp/EOYAmt01081398
IRS990/TotalCompGreaterThan150KInd00

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,081,398
Liabilities
$0
Net assets
$1,081,398
Revenue
$1,352,127
Expenses
$1,222,117
Net income
$130,010
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.25$0.00$1.25$1.80$1.64$0.17
2023Detailed filing. Detailed filing data is available for this year.$1.08$0.00$1.08$1.35$1.22$0.13
2022Detailed filing. Detailed filing data is available for this year.$0.97$0.00$0.97$1.10$0.88$0.23
2021Detailed filing. Detailed filing data is available for this year.$0.78$0.05$0.74$0.84$0.58$0.26
2020Detailed filing. Detailed filing data is available for this year.$0.53$0.05$0.48$0.55$0.44$0.11
2019Detailed filing. Detailed filing data is available for this year.$0.46$0.00$0.46$0.44$0.37$0.07
2017Detailed filing. Detailed filing data is available for this year.$0.27$0.01$0.26$0.29$0.32$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.29$0.00$0.29$0.35$0.18$0.17
2014Detailed filing. Detailed filing data is available for this year.$0.09$0.00$0.09$0.20$0.12$0.07
2013Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.01$0.10$0.13$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.05$0.00$0.05$0.09$0.13$0.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.10$0.00$0.09$0.12$0.10$0.02