Civic Intelligence

Kids in Danger

990 • Fiscal year 2014 • EIN 36-4234906

Jun 01, 2013 to May 31, 2014 • Filed on Nov 04, 2014

116 W Illinois Street60654

(312) 595-0649

Siviq Scores

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

Liabilities / Assets

70th percentile

0.04x

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

73rd percentile

0.04x

Higher debt load relative to revenue than 73% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

11th percentile

-30%

Higher net margin than 11% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

97th percentile

$79,470

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 45.5% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

$146,991

No earlier filing loaded for comparison.

Net Assets

$140,407

No earlier filing loaded for comparison.

Liabilities

$6,584

No earlier filing loaded for comparison.

Revenue

$174,784

No earlier filing loaded for comparison.

Expenses

$227,310

No earlier filing loaded for comparison.

Net Income

-$52,526

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2014: $146,991Liabilities 2014: $6,584Net Assets 2014: $140,4072014Assets 2015: $114,979Liabilities 2015: $9,364Net Assets 2015: $105,6152015Assets 2016: $122,619Liabilities 2016: $6,630Net Assets 2016: $115,9892016Assets 2017: $139,304Liabilities 2017: $14,603Net Assets 2017: $124,7012017Assets 2018: $238,703Liabilities 2018: $9,827Net Assets 2018: $228,8762018Assets 2019: $201,063Liabilities 2019: $6,620Net Assets 2019: $194,4432019Assets 2020: $446,935Liabilities 2020: $47,250Net Assets 2020: $399,6852020Assets 2021: $330,122Liabilities 2021: $7,256Net Assets 2021: $322,8662021Assets 2022: $315,552Liabilities 2022: $73,445Net Assets 2022: $242,1072022Assets 2023: $251,656Liabilities 2023: $15,392Net Assets 2023: $236,2642023Assets 2024: $96,756Liabilities 2024: $3,329Net Assets 2024: $93,4272024Assets 2025: $0Liabilities 2025: $0Net Assets 2025: $02025

Highlighted filing

2014

Assets$146,991
Liabilities$6,584
Net Assets$140,407

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2014: $174,784Expenses 2014: $227,310Net Income 2014: -$52,5262014Revenue 2015: $239,531Expenses 2015: $274,323Net Income 2015: -$34,7922015Revenue 2016: $297,461Expenses 2016: $287,087Net Income 2016: $10,3742016Revenue 2017: $250,555Expenses 2017: $241,843Net Income 2017: $8,7122017Revenue 2018: $350,544Expenses 2018: $246,369Net Income 2018: $104,1752018Revenue 2019: $213,158Expenses 2019: $247,591Net Income 2019: -$34,4332019Revenue 2020: $497,202Expenses 2020: $291,960Net Income 2020: $205,2422020Revenue 2021: $247,988Expenses 2021: $324,807Net Income 2021: -$76,8192021Revenue 2022: $399,640Expenses 2022: $480,399Net Income 2022: -$80,7592022Revenue 2023: $391,238Expenses 2023: $397,081Net Income 2023: -$5,8432023Revenue 2024: $339,999Expenses 2024: $482,836Net Income 2024: -$142,8372024Revenue 2025: $74,222Expenses 2025: $167,649Net Income 2025: -$93,4272025

Highlighted filing

2014

Revenue$174,784
Expenses$227,310
Net Income-$52,526
Jump To
Filing Snapshot
Filing Period
Jun 1, 2013 to May 31, 2014
Signed
Nov 4, 2014
Return Version
2013v3.1
Gross Receipts
$214,098
Mission and Program Overview

Mission

Kids in Danger is a public charity thats seeks to inform the general public of recalled children's products and to work with manufacturers to design safer products.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$174,252$129,349▼ $44,903
Accounts Receivable$24,719$16,692▼ $8,027
Prepaid Expenses and Deferred Charges$950$950→ $0
Cash and Non-Interest-Bearing Accounts-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$199,921$146,991▼ $52,930
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$6,988$6,584▼ $404
Total Liabilities$6,988$6,584▼ $404
Net Assets / Fund Balance
Temporarily Rstr Net Assets$116,887$80,177▼ $36,710
Unrestricted Net Assets$76,046$60,230▼ $15,816
Total Net Assets Fund Balance$192,933$140,407▼ $52,526
Total Liabilities and Net Assets / Fund Balance$199,921$146,991▼ $52,930

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$11,911$11,911
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Nancy A CowlesExec DirectorFT$79,470$79,470

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$114,231
Program Service Revenue
$0
Investment Income
$197
Other Revenue
$60,356
All Other Contributions
$106,916
Change in Net Assets
$-52,526

Audited Revenue Reconciliation

Revenue per Audited Statements
$174,784
Total Revenue per Audited Statements
$174,784
Total Revenue per Form 990
$174,784
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$157,114
Other Expenses$70,196
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$67,550$11,920-$79,470
Other Salaries and Wages$52,875$10,202-$63,077
Occupancy$10,393$1,834-$12,227
Payroll Taxes$9,306$1,723-$11,029
Conferences and Meetings$7,311--$7,311
Fees for Services Accounting-$5,000-$5,000
Other Employee Benefits$3,007$531-$3,538
Fees for Services Management-$3,500-$3,500
Insurance$2,651$426-$3,077
Information Technology$3,055--$3,055
Other Expenses$2,287$373-$2,287
All Other Expenses$1,396$750-$2,146
Office Expenses$1,689$299-$1,988
Total Functional Expenses$189,814$37,496$0$227,310

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$227,310
Total Expenses per Audited Statements$227,310
Total Expenses per Form 990$227,310
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$99,670
Fundraising Direct Expenses$39,314
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$106,985$99,670$22,775$76,895
Total Events$106,985$99,670$39,314$60,356
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

The founders of the organization are members of the board of directors.The founders of the organization are married.

Form 990, Part VI, Line 11B: Form 990 Review Process

The form 990 is prepared by an independent CPA firm. The prepared form 990 is forwarded to the organizations executive director for review. The Executive Director is authorized by the board of directors to review and sign form 990.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Documents are available upon request.

Filing and Contact Details

Filer

EIN
36-4234906
Phone
3125950649

Signing Officer

Name
Nancy A Cowles
Title
Executive Director
Signed
2014-11-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nancy A Cowles
Formed
1998
Legal Domicile
Il
Voting Board Members
13
Independent Board Members
13
Employees
10
Volunteers
25

Preparer

Preparer
Kurt P Hoffman
Phone
8472970300
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

Note 12: Accounting for Uncertain Tax Positions:The organization is exempt from federal income taxes under section 501(c)3 of the Internal Revenue Code and applicable state law.The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the organization may recognize the tax benefit from an uncertain tax position only if it is more than likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax exempt status of the organization and various positions related to the potential sources of unrelated business taxable income (UBIT). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for the fiscal year ended May 31, 2014 or 2013.The organization files its forms 990 and AG-990 with the Internal Revenue Service and the office of the attorney general for the state of Illinois, respectively. The organization is generally no longer subject to examination by the Internal Revenue Service for years ended May 31, 2010 and prior.

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IRS990/MissionDesc0Kids in Danger is a public charity thats seeks to inform the general public of recalled children's products and to work with manufacturers to design safer products.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Note 12: Accounting for Uncertain Tax Positions:The organization is exempt from federal income taxes under section 501(c)3 of the Internal Revenue Code and applicable state law.The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the organization may recognize the tax benefit from an uncertain tax position only if it is more than likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax exempt status of the organization and various positions related to the potential sources of unrelated business taxable income (UBIT). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for the fiscal year ended May 31, 2014 or 2013.The organization files its forms 990 and AG-990 with the Internal Revenue Service and the office of the attorney general for the state of Illinois, respectively. The organization is generally no longer subject to examination by the Internal Revenue Service for years ended May 31, 2010 and prior.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleD/TotalRevenuePerForm990Amt0174784
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