Civic Intelligence

1St Kids Inc

EIN 32-0026299 • 501(c)3 • Crown Point, IN

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Profile

To inform families with special needs children of their rights and service options.

Refreshing map…

11045 Broadway Suite FCrown Point, IN 46307

n/A

Siviq Scores

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

Liabilities / Assets

61st percentile

0.28x

Higher debt load relative to assets than 61% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

37th percentile

0.13x

Higher debt load relative to revenue than 37% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

53rd percentile

5.5%

Higher net margin than 53% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

51st percentile

$190,454

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 1.4% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Asset Growth

73rd percentile

13%

Faster asset growth than 73% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

51st percentile

7.9%

Faster revenue growth than 51% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets61st percentile

Assets

Up

$6,140,504

Up $2,520,983 (+70%) from 2022

Liabilities

Up

$1,724,878

Up $1,037,130 (+151%) from 2022

Net Assets

Up

$4,415,626

Up $1,483,853 (+51%) from 2022

Operations
Liabilities / Revenue37th percentileNet Margin53rd percentile

Revenue

Up

$13,436,394

Up $4,752,397 (+55%) from 2022

Expenses

Up

$12,697,796

Up $4,428,745 (+54%) from 2022

Net Income

Up

$738,598

Up $323,652 (+78%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth73rd percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $594,364Liabilities 2010: $372,026Net Assets 2010: $222,3382010Assets 2012: $672,185Liabilities 2012: $203,112Net Assets 2012: $469,0732012Assets 2013: $808,645Liabilities 2013: $188,363Net Assets 2013: $620,2822013Assets 2014: $1,138,072Liabilities 2014: $328,966Net Assets 2014: $809,1062014Assets 2015: $1,261,093Liabilities 2015: $300,680Net Assets 2015: $960,4132015Assets 2016: $1,656,323Liabilities 2016: $370,440Net Assets 2016: $1,285,8832016Assets 2017: $2,270,683Liabilities 2017: $569,362Net Assets 2017: $1,701,3212017Assets 2018: $2,455,338Liabilities 2018: $724,583Net Assets 2018: $1,730,7552018Assets 2019: $2,633,560Liabilities 2019: $680,433Net Assets 2019: $1,953,1272019Assets 2020: $2,988,421Liabilities 2020: $926,925Net Assets 2020: $2,061,4962020Assets 2021: $3,719,640Liabilities 2021: $1,202,813Net Assets 2021: $2,516,8272021Assets 2022: $3,619,521Liabilities 2022: $687,748Net Assets 2022: $2,931,7732022Assets 2025: $6,140,504Liabilities 2025: $1,724,878Net Assets 2025: $4,415,6262025

Highlighted filing

2025

Assets$6,140,504
Liabilities$1,724,878
Net Assets$4,415,626
Open 2025 Filing

Operations Trend

Revenue Growth51st percentile

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

$15M$10M$5.0M$0Expenses 2010: $3,099,5152010Expenses 2012: $3,958,0202012Expenses 2013: $4,268,5882013Revenue 2014: $4,630,506Expenses 2014: $4,441,682Net Income 2014: $188,8242014Revenue 2015: $6,144,599Expenses 2015: $5,993,292Net Income 2015: $151,3072015Revenue 2016: $6,800,839Expenses 2016: $6,475,369Net Income 2016: $325,4702016Revenue 2017: $7,500,486Expenses 2017: $7,085,048Net Income 2017: $415,4382017Revenue 2018: $7,041,697Expenses 2018: $7,012,263Net Income 2018: $29,4342018Revenue 2019: $7,124,565Expenses 2019: $6,902,193Net Income 2019: $222,3722019Revenue 2020: $8,099,350Expenses 2020: $7,990,981Net Income 2020: $108,3692020Revenue 2021: $8,682,314Expenses 2021: $8,226,983Net Income 2021: $455,3312021Revenue 2022: $8,683,997Expenses 2022: $8,269,051Net Income 2022: $414,9462022Revenue 2025: $13,436,394Expenses 2025: $12,697,796Net Income 2025: $738,5982025

Highlighted filing

2025

Revenue$13,436,394
Expenses$12,697,796
Net Income$738,598
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$6,140,504
Liabilities
$1,724,878
Net assets
$4,415,626
Revenue
$13,436,394
Expenses
$12,697,796
Net income
$738,598
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.14$1.72$4.42$13.4$12.7$0.74
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.62$0.69$2.93$8.68$8.27$0.41
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.72$1.20$2.52$8.68$8.23$0.46
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.99$0.93$2.06$8.10$7.99$0.11
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.63$0.68$1.95$7.12$6.90$0.22
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.46$0.72$1.73$7.04$7.01$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.27$0.57$1.70$7.50$7.09$0.42
2016Detailed filing. Detailed filing data is available for this year.$1.66$0.37$1.29$6.80$6.48$0.33
2015Detailed filing. Detailed filing data is available for this year.$1.26$0.30$0.96$6.14$5.99$0.15
2014Detailed filing. Detailed filing data is available for this year.$1.14$0.33$0.81$4.63$4.44$0.19
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.19$0.62$4.27
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.67$0.20$0.47$3.96
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.59$0.37$0.22$3.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Feb 6, 2026
Return Version
2024v5.0
Gross Receipts
$14,762,352
Mission and Program Overview

Mission

To inform families with special needs children of their rights and service options.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$1,312,374$2,902,791▲ $1,590,417
Investments in Publicly Traded Securities$624,142$1,108,654▲ $484,512
Cash and Non-Interest-Bearing Accounts$2,469,419$767,671▼ $1,701,748
Investments Other Securities-$300,000-
Land, Buildings, and Equipment, Net$175,501$170,984▼ $4,517
Savings and Temporary Cash Investments$107,121$149,085▲ $41,964
Prepaid Expenses and Deferred Charges$139,824$128,024▼ $11,800
Total Assets$5,429,504$6,140,504▲ $711,000
Other Assets Total$601,123$613,295▲ $12,172
Liabilities
Accounts Payable and Accrued Expenses$1,199,714$1,170,613▼ $29,101
Other Liabilities$561,755$554,265▼ $7,490
Total Liabilities$1,761,469$1,724,878▼ $36,591
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,668,035$4,415,626▲ $747,591
Total Net Assets Fund Balance$3,668,035$4,415,626▲ $747,591
Total Liabilities and Net Assets / Fund Balance$5,429,504$6,140,504▲ $711,000

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$170,984$575,403$746,387
Other Assets Org$613,295--
Compensation and Service Providers
Top Officer Pay51st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Clara MannExecutive DiFT$177,568$12,886$190,454
Clara MannExecutive Director-$177,568$12,886$190,454

Board Members and Trustees

NameTitle
Barbara G GustinPresident
Avis Rogers-dumasDirector
Gil RynberkDirector
La Kelvin B HillDirector
Liz GonzalezDirector
Tom TrakasDirector
Thomas Pavkov PhdSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Proven Business Systems LLCIt Solutions18450 CROSSING DRIVE, Tinley Park, IL 60487$332,378
Jacob's Ladder Pediatric Rehab CntrPeds. Therapy1595 S CALUMET RD, Chesterton, IN 46304$198,434
Kristin MacyOccup. Therapy3384 RIDERS TRAIL, Fort Wayne, IN 46814$175,343
Martha BurrowsOccup. Therapy348 ORLAND OVERLOOK, Westfield, IN 46074$171,771
Wendy GreerPhys. Therapy15814 GUNNISON RIDGE, Huntertown, IN 46748$164,355
Revenue and Support

Revenue Composition

Contributions and Grants
$13,374,887
Program Service Revenue
$0
Investment Income
$49,598
Other Revenue
$11,909
All Other Contributions
$9,263
Change in Net Assets
$738,598

Audited Revenue Reconciliation

Revenue per Audited Statements
$13,429,279
Revenue Not Reported on Financial Statements
$7,115
Revenue Not Reported on Form 990
$8,993
Total Revenue per Audited Statements
$13,438,272
Total Revenue per Form 990
$13,436,394
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$8,485,431
Other Expenses$4,212,365
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$6,368,549$129,970-$6,498,519
Fees for Services Other$3,262,546$78,168-$3,340,714
Other Employee Benefits$1,285,300$26,231-$1,311,531
Payroll Taxes$487,857$9,956-$497,813
Office Expenses$285,090$15,005-$300,095
Occupancy$243,226$4,964-$248,190
Current Officers, Directors, Trustees, and Key Employees$174,016$3,552-$177,568
Depreciation Depletion$89,482--$89,482
Insurance$59,106$3,111-$62,217
Travel$58,659$3,087-$61,746
Conferences and Meetings$20,780$1,094-$21,874
Fees for Service Investment Mgmnt Fees-$7,115-$7,115
Other Expenses$4,938$3,800-$4,938
Total Functional Expenses$12,411,743$286,053$0$12,697,796

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$12,697,796
Expenses per Audited Statements$12,690,681
Total Expenses per Audited Statements$12,690,681
Expenses Not Reported on Financial Statements$7,115
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Obligations - Operating$554,265
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
No
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
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

“The organization delegated management duties to eagan & associates. Services include bookkeeping and consulting.”

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

“A copy of the form 990 is provided annually to each board member for review and is also available upon request.”

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

“The oversight committee is required to review the conflict of interest policy annually and disclose any conflicts.”

Form 990, Page 6, Part VI, Line 19

“The organization's governing documents, conflict of interest policy, and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
1st Kids Inc
EIN
32-0026299
Phone
2196627790
Address
11045 BROADWAY SUITE F, CROWN POINT, IN 46307

Signing Officer

Name
Clara Mann
Title
Executive Director
Phone
2196627790
Signed
2026-02-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Barbara G Gustin
Formed
2003
Legal Domicile
In
Voting Board Members
5
Independent Board Members
5
Employees
145
Volunteers
7

Preparer

Firm
L M Henderson & Company Llp
Address
450 E 96TH ST STE 200, INDIANAPOLIS, IN 46240-3797
Preparer
Michelle L Zimmerman
Phone
3175661000
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Professional fees 3,262,546 78,168 0”

Financial Statement Notes

Schedule D, Page 3, Part X

“1st kids, inc. Is a not-for-profit corporation organized under the laws of the state of indiana. The internal revenue service has ruled that the organization qualifies under section 501(c)(3) of the internal revenue code and is therefore not subject to tax under present income tax laws. The organization is not considered to be a private foundation. The organization adopted the provisions of standards relating to uncertain tax positions. When applicable, changes in benefits arising from current and prior tax positions taken by the organization are recognized in the period in which the change occurs. Changes resulting from settlements with taxing authorities are recognized in the period that the settlement occurs. Reductions in unrecognized tax benefits as a result of a lapse of the applicable statute of limitations are recognized in the period the statue lapses. Projected penalties and interest recognized on tax positions where it is reasonably possible that the organization's tax position will not prevail in a review by taxing authorities is recognized as part of current period income tax expense. Management believes that the current and three prior tax periods remain subject to examination by taxing jurisdictions.”

Raw XML AppendixShowing 400 of 470 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt01199714
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt01170613
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IRS990/ActivityOrMissionDesc0TO INFORM FAMILIES WITH SPECIAL NEEDS CHILDREN OF THEIR RIGHTS AND SERVICE OPTIONS.
IRS990/AllOtherContributionsAmt09263
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
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IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IN
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IRS990/CashNonInterestBearingGrp/BOYAmt02469419
IRS990/CashNonInterestBearingGrp/EOYAmt0767671
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt014
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt03552
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0174016
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0177568
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt01094
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt020780
IRS990/ConferencesMeetingsGrp/TotalAmt021874
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContractorCompensationGrp/CompensationAmt0332378
IRS990/ContractorCompensationGrp/CompensationAmt1198434
IRS990/ContractorCompensationGrp/CompensationAmt2175343
IRS990/ContractorCompensationGrp/CompensationAmt3171771
IRS990/ContractorCompensationGrp/CompensationAmt4164355
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt11595 S CALUMET RD
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt23384 RIDERS TRAIL
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt3348 ORLAND OVERLOOK
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt415814 GUNNISON RIDGE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0TINLEY PARK
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm2FORT WAYNE
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0IL
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IRS990/ContractorCompensationGrp/ServicesDesc0IT SOLUTIONS
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IRS990/ContractorCompensationGrp/ServicesDesc3OCCUP. THERAPY
IRS990/ContractorCompensationGrp/ServicesDesc4PHYS. THERAPY
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt013374887
IRS990/CYGrantsAndSimilarPaidAmt00
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IRS990/CYOtherRevenueAmt011909
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IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0true
IRS990/DepreciationDepletionGrp/ProgramServicesAmt089482
IRS990/DepreciationDepletionGrp/TotalAmt089482
IRS990/Desc0FUNDING FOR THE ADMINISTRATION OF THE COUNTY'S SYSTEM OF POINT OF ENTRY (SPOE). THIS IS THE POINT AT WHICH FAMILIES SEEKING SERVICES FOR THEIR CHILDREN UNDER 3 YEARS EXPERIENCING OR HAVING THE HIGH PROBABILITY OF DEVELOPMENT DELAYS. THE ORGANIZATION SERVES 35 COUNTIES IN NORTHERN INDIANA.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt0145
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt09514792
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditPerformedInd0true
IRS990/FederalGrantAuditRequiredInd0true
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IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt07115
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
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IRS990/Form990PartVIISectionAGrp/PersonNm0CLARA MANN
IRS990/Form990PartVIISectionAGrp/PersonNm1BARBARA G GUSTIN
IRS990/Form990PartVIISectionAGrp/PersonNm2THOMAS PAVKOV PHD
IRS990/Form990PartVIISectionAGrp/PersonNm3LA KELVIN B HILL
IRS990/Form990PartVIISectionAGrp/PersonNm4TOM TRAKAS
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt01ST KIDS, INC. IS A NOT-FOR-PROFIT CORPORATION ORGANIZED UNDER THE LAWS OF THE STATE OF INDIANA. THE INTERNAL REVENUE SERVICE HAS RULED THAT THE ORGANIZATION QUALIFIES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS THEREFORE NOT SUBJECT TO TAX UNDER PRESENT INCOME TAX LAWS. THE ORGANIZATION IS NOT CONSIDERED TO BE A PRIVATE FOUNDATION. THE ORGANIZATION ADOPTED THE PROVISIONS OF STANDARDS RELATING TO UNCERTAIN TAX POSITIONS. WHEN APPLICABLE, CHANGES IN BENEFITS ARISING FROM CURRENT AND PRIOR TAX POSITIONS TAKEN BY THE ORGANIZATION ARE RECOGNIZED IN THE PERIOD IN WHICH THE CHANGE OCCURS. CHANGES RESULTING FROM SETTLEMENTS WITH TAXING AUTHORITIES ARE RECOGNIZED IN THE PERIOD THAT THE SETTLEMENT OCCURS. REDUCTIONS IN UNRECOGNIZED TAX BENEFITS AS A RESULT OF A LAPSE OF THE APPLICABLE STATUTE OF LIMITATIONS ARE RECOGNIZED IN THE PERIOD THE STATUE LAPSES. PROJECTED PENALTIES AND INTEREST RECOGNIZED ON TAX POSITIONS WHERE IT IS REASONABLY POSSIBLE THAT THE ORGANIZATION'S TAX POSITION WILL NOT PREVAIL IN A REVIEW BY TAXING AUTHORITIES IS RECOGNIZED AS PART OF CURRENT PERIOD INCOME TAX EXPENSE. MANAGEMENT BELIEVES THAT THE CURRENT AND THREE PRIOR TAX PERIODS REMAIN SUBJECT TO EXAMINATION BY TAXING JURISDICTIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DELEGATED MANAGEMENT DUTIES TO EAGAN & ASSOCIATES. SERVICES INCLUDE BOOKKEEPING AND CONSULTING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE FORM 990 IS PROVIDED ANNUALLY TO EACH BOARD MEMBER FOR REVIEW AND IS ALSO AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE OVERSIGHT COMMITTEE IS REQUIRED TO REVIEW THE CONFLICT OF INTEREST POLICY ANNUALLY AND DISCLOSE ANY CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PROFESSIONAL FEES 3,262,546 78,168 0
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