Civic Intelligence

Kids Count Too Inc.

990 • Fiscal year 2017 • EIN 30-0065653

Jul 01, 2016 to Jun 30, 2017 • Filed on May 03, 2018

1616 East Wooster St Unit 3Bowling Green, OH 43402

(419) 354-5437

Siviq Scores

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

Liabilities / Assets

70th percentile

0.29x

Higher debt load relative to assets than 70% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

43rd percentile

0.07x

Higher debt load relative to revenue than 43% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

61st percentile

7.4%

Higher net margin than 61% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

93rd percentile

$255,044

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 10.1% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

90th percentile

43%

Faster asset growth than 90% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

69th percentile

16%

Faster revenue growth than 69% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$592,724

Up $178,386 (+43%) from 2016

Net Assets

Up

$422,212

Up $187,448 (+80%) from 2016

Liabilities

Down

$170,512

Down $9,062 (-5.0%) from 2016

Revenue

Up

$2,522,765

Up $350,244 (+16%) from 2016

Expenses

Up

$2,335,317

Up $490,562 (+27%) from 2016

Net Income

Down

$187,448

Down $140,318 (-43%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2010: $260,094Liabilities 2010: $179,256Net Assets 2010: $80,8382010Assets 2012: $111,150Liabilities 2012: $159,813Net Assets 2012: -$48,6632012Assets 2013: $161,810Liabilities 2013: $287,708Net Assets 2013: -$125,8982013Assets 2014: $128,335Liabilities 2014: $313,018Net Assets 2014: -$184,6832014Assets 2015: $251,759Liabilities 2015: $344,761Net Assets 2015: -$93,0022015Assets 2016: $414,338Liabilities 2016: $179,574Net Assets 2016: $234,7642016Assets 2017: $592,724Liabilities 2017: $170,512Net Assets 2017: $422,2122017Assets 2018: $775,435Liabilities 2018: $186,294Net Assets 2018: $589,1412018Assets 2019: $926,234Liabilities 2019: $481,752Net Assets 2019: $444,4822019Assets 2020: $1,123,733Liabilities 2020: $668,161Net Assets 2020: $455,5722020Assets 2021: $1,092,528Liabilities 2021: $552,525Net Assets 2021: $540,0032021Assets 2022: $1,170,671Liabilities 2022: $835,498Net Assets 2022: $335,1732022Assets 2023: $1,028,927Liabilities 2023: $1,049,335Net Assets 2023: -$20,4082023Assets 2024: $960,637Liabilities 2024: $855,127Net Assets 2024: $105,5102024

Highlighted filing

2017

Assets$592,724
Liabilities$170,512
Net Assets$422,212

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,619,3002010Expenses 2012: $1,244,5462012Expenses 2013: $1,162,0572013Revenue 2014: $1,166,114Expenses 2014: $1,224,899Net Income 2014: -$58,7852014Revenue 2015: $1,354,371Expenses 2015: $1,262,690Net Income 2015: $91,6812015Revenue 2016: $2,172,521Expenses 2016: $1,844,755Net Income 2016: $327,7662016Revenue 2017: $2,522,765Expenses 2017: $2,335,317Net Income 2017: $187,4482017Revenue 2018: $2,806,992Expenses 2018: $2,640,063Net Income 2018: $166,9292018Revenue 2019: $2,799,870Expenses 2019: $2,944,529Net Income 2019: -$144,6592019Revenue 2020: $3,088,046Expenses 2020: $3,076,956Net Income 2020: $11,0902020Revenue 2021: $2,905,225Expenses 2021: $2,820,794Net Income 2021: $84,4312021Revenue 2022: $2,781,555Expenses 2022: $2,986,385Net Income 2022: -$204,8302022Revenue 2023: $2,600,126Expenses 2023: $2,927,484Net Income 2023: -$327,3582023Revenue 2024: $3,353,504Expenses 2024: $3,227,586Net Income 2024: $125,9182024

Highlighted filing

2017

Revenue$2,522,765
Expenses$2,335,317
Net Income$187,448
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 3, 2018
Return Version
2016v3.1
Gross Receipts
$2,522,765
Mission and Program Overview

Mission

The organization provides foster care and homes for children who may otherwise be placed in a group home or institutional situation. Kids count too, inc. Strives to stabilize the child, both mentally and physically, provide a prejudice free education, socially and racially, to ensure the health conditions, both food and physical, and to ensure that the foster child leaves our foster homes better off than when they arrived - mentally, socially, and physically.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$263,468$247,155▼ $16,313
Cash and Non-Interest-Bearing Accounts$58,741$212,688▲ $153,947
Land, Buildings, and Equipment, Net$88,762$122,818▲ $34,056
Prepaid Expenses and Deferred Charges$3,367$5,458▲ $2,091
Other Notes and Loans Receivable, Net-$4,605-
Total Assets$414,338$592,724▲ $178,386
Liabilities
Accounts Payable and Accrued Expenses$135,347$135,987▲ $640
Mortgage Notes Payable Secured by Investment Property$44,227$34,525▼ $9,702
Total Liabilities$179,574$170,512▼ $9,062
Net Assets / Fund Balance
Unrestricted Net Assets$234,764$422,212▲ $187,448
Total Net Assets Fund Balance$234,764$422,212▲ $187,448
Total Liabilities and Net Assets / Fund Balance$414,338$592,724▲ $178,386

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$114,704$21,757$136,461
Equipment$-1$15,597$15,596
Leasehold Improvements$8,115$6,536$14,651
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Deborah L JeremyPresidentFT$246,369$8,675$255,044

Board Members and Trustees

NameTitle
Lauri PerezBoard Member
Valerie Bower2nd Vice Pre
Michael TersigniTreasurer
Lisa EvansVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$2,511,208
Program Service Revenue
$9,600
Investment Income
$0
Other Revenue
$1,957
All Other Contributions
$20,769
Change in Net Assets
$187,448

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,522,765
Total Revenue per Audited Statements
$2,522,765
Total Revenue per Form 990
$2,522,765
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,562,017
Salaries, Compensation, and Employee Benefits$773,300
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$356,273$56,797-$413,070
Current Officers, Directors, Trustees, and Key Employees$219,975$35,069-$255,044
All Other Expenses$67,717$5,884-$73,601
Other Employee Benefits$53,455$8,522-$61,977
Occupancy$51,653$8,234-$59,887
Advertising$56,771--$56,771
Office Expenses$42,863$6,833-$49,696
Payroll Taxes$37,268$5,941-$43,209
Other Expenses$40,810$6,290-$40,810
Travel$34,663$5,526-$40,189
Insurance$17,602$2,806-$20,408
Depreciation Depletion$11,571$1,845-$13,416
Fees for Services Accounting$8,467$1,350-$9,817
Information Technology$5,310$846-$6,156
Interest$947$151-$1,098
Total Functional Expenses$2,189,223$146,094$0$2,335,317

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,335,317
Total Expenses per Audited Statements$2,335,317
Total Expenses per Form 990$2,335,317
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
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
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, Page 6, Part VI, Line 2

Michael tersigni treasurer

Form 990, Page 6, Part VI, Line 11B

A pdf file is distributed to all board members to review, comment on and approve prior to filing.

Form 990, Page 6, Part VI, Line 12C

Annual review at board of directors meeting.

Form 990, Page 6, Part VI, Line 15A

The board of directors perform annual evaluations at board meeting. Compensation is determined at that time based upon performance.

Form 990, Page 6, Part VI, Line 15B

Annual review of performance and compensation determined based on performance evaluations.

Form 990, Page 6, Part VI, Line 19

AVAILABLE UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Kids Count Too Inc
EIN
30-0065653
Phone
4193545437
Address
1616 EAST WOOSTER ST UNIT 3, BOWLING GREEN, OH 43402

Signing Officer

Name
Deborah L Jeremy
Title
President
Phone
4193545437
Signed
2018-05-03

Organization Details

Principal Officer
Deborah L Jeremy
Formed
2002
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
36

Preparer

Firm
Demarco & Associates Cpas LLC
Address
845 COMMERCE DR, PERRYSBURG, OH 43551
Preparer
Leslie a Demarco CPA Cfe
Phone
4199310250
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The organization provides foster care and homes for children who may otherwise be placed in a group home or institutional situation. Kids count too, inc. Strives to stabilize the child, both mentally and physically, provide a prejudice free education, socially and racially, to ensure the health conditions, both food and physical, and to ensure that the foster child leaves our foster homes better off than when they arrived - mentally, socially, and physically.

Financial Statement Notes

Schedule D, Page 3, Part X

Fasb asc 740, income taxes, requires entities to disclose in their financial statements the nature of any uncertainties in their tax position. Tax years including the year ended june 30, 2014 and later are subject to examination by tax authorities. Areas that irs and state tax authorities consider when examining tax returns of a charity include, but may not be limited to, tax-exempt status and the existence and amount of unrelated business income. The organization does not believe that it has any uncertain tax positions with respect to these or other matters, and has not recorded any unrecognized tax benefits or liability for penalties or interest. The organization is not aware of any circumstances or events that make it reasonably possible that tax benefits may increase or decrease within 12 months of the date of these financial statements.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FASB ASC 740, INCOME TAXES, REQUIRES ENTITIES TO DISCLOSE IN THEIR FINANCIAL STATEMENTS THE NATURE OF ANY UNCERTAINTIES IN THEIR TAX POSITION. TAX YEARS INCLUDING THE YEAR ENDED JUNE 30, 2014 AND LATER ARE SUBJECT TO EXAMINATION BY TAX AUTHORITIES. AREAS THAT IRS AND STATE TAX AUTHORITIES CONSIDER WHEN EXAMINING TAX RETURNS OF A CHARITY INCLUDE, BUT MAY NOT BE LIMITED TO, TAX-EXEMPT STATUS AND THE EXISTENCE AND AMOUNT OF UNRELATED BUSINESS INCOME. THE ORGANIZATION DOES NOT BELIEVE THAT IT HAS ANY UNCERTAIN TAX POSITIONS WITH RESPECT TO THESE OR OTHER MATTERS, AND HAS NOT RECORDED ANY UNRECOGNIZED TAX BENEFITS OR LIABILITY FOR PENALTIES OR INTEREST. THE ORGANIZATION IS NOT AWARE OF ANY CIRCUMSTANCES OR EVENTS THAT MAKE IT REASONABLY POSSIBLE THAT TAX BENEFITS MAY INCREASE OR DECREASE WITHIN 12 MONTHS OF THE DATE OF THESE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION PROVIDES FOSTER CARE AND HOMES FOR CHILDREN WHO MAY OTHERWISE BE PLACED IN A GROUP HOME OR INSTITUTIONAL SITUATION. KIDS COUNT TOO, INC. STRIVES TO STABILIZE THE CHILD, BOTH MENTALLY AND PHYSICALLY, PROVIDE A PREJUDICE FREE EDUCATION, SOCIALLY AND RACIALLY, TO ENSURE THE HEALTH CONDITIONS, BOTH FOOD AND PHYSICAL, AND TO ENSURE THAT THE FOSTER CHILD LEAVES OUR FOSTER HOMES BETTER OFF THAN WHEN THEY ARRIVED - MENTALLY, SOCIALLY, AND PHYSICALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MICHAEL TERSIGNI TREASURER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A PDF FILE IS DISTRIBUTED TO ALL BOARD MEMBERS TO REVIEW, COMMENT ON AND APPROVE PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ANNUAL REVIEW AT BOARD OF DIRECTORS MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS PERFORM ANNUAL EVALUATIONS AT BOARD MEETING. COMPENSATION IS DETERMINED AT THAT TIME BASED UPON PERFORMANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ANNUAL REVIEW OF PERFORMANCE AND COMPENSATION DETERMINED BASED ON PERFORMANCE EVALUATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.96$0.86$0.11$3.35$3.23$0.13
2023Detailed filing. Detailed filing data is available for this year.$1.03$1.05$0.02$2.60$2.93$0.33
2022Detailed filing. Detailed filing data is available for this year.$1.17$0.84$0.34$2.78$2.99$0.20
2021Detailed filing. Detailed filing data is available for this year.$1.09$0.55$0.54$2.91$2.82$0.08
2020Detailed filing. Detailed filing data is available for this year.$1.12$0.67$0.46$3.09$3.08$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.93$0.48$0.44$2.80$2.94$0.14
2018Detailed filing. Detailed filing data is available for this year.$0.78$0.19$0.59$2.81$2.64$0.17
2017Detailed filing. Detailed filing data is available for this year.$0.59$0.17$0.42$2.52$2.34$0.19
2016Detailed filing. Detailed filing data is available for this year.$0.41$0.18$0.23$2.17$1.84$0.33
2015Detailed filing. Detailed filing data is available for this year.$0.25$0.34$0.09$1.35$1.26$0.09
2014Detailed filing. Detailed filing data is available for this year.$0.13$0.31$0.18$1.17$1.22$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.29$0.13$1.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.16$0.05$1.24
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.26$0.18$0.08$1.62