Civic Intelligence

Kids Kasa Foster Care Inc

EIN 36-4558916 • 501(c)3 • Fresno, CA

Profile

The organization's primary exempt purpose is to provide health, nurturing foster homes for children with psychological counseling services for children and their families.

1275 W Shaw Ave 107Fresno, CA 93711

www.kidskasa.org

Siviq Scores

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

Liabilities / Assets

71st percentile

0.25x

Higher debt load relative to assets than 71% of similar nonprofits.

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

Liabilities / Revenue

67th percentile

0.21x

Higher debt load relative to revenue than 67% of similar nonprofits.

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

Net Margin

52nd percentile

5.5%

Higher net margin than 52% of similar nonprofits.

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

Top Officer Pay

77th percentile

$127,529

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 7.3% of source-year revenue.

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

Asset Growth

86th percentile

35%

Faster asset growth than 86% of similar nonprofits.

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

Revenue Growth

78th percentile

36%

Faster revenue growth than 78% of similar nonprofits.

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

Assets

Up

$1,437,630

Up $370,211 (+35%) from 2023

Liabilities

Up

$358,783

Up $273,773 (+322%) from 2023

Net Assets

Up

$1,078,847

Up $96,438 (+9.8%) from 2023

Revenue

Up

$1,747,632

Up $465,430 (+36%) from 2023

Expenses

Up

$1,651,194

Up $258,141 (+19%) from 2023

Net Income

Up

$96,438

Up $207,289 (+187%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2015: $737,467Liabilities 2015: $121,687Net Assets 2015: $615,7802015Assets 2016: $796,988Liabilities 2016: $97,388Net Assets 2016: $699,6002016Assets 2017: $955,304Liabilities 2017: $241,074Net Assets 2017: $714,2302017Assets 2018: $1,117,562Liabilities 2018: $230,347Net Assets 2018: $887,2152018Assets 2021: $1,086,135Liabilities 2021: $188,005Net Assets 2021: $898,1302021Assets 2022: $1,211,846Liabilities 2022: $118,586Net Assets 2022: $1,093,2602022Assets 2023: $1,067,419Liabilities 2023: $85,010Net Assets 2023: $982,4092023Assets 2024: $1,437,630Liabilities 2024: $358,783Net Assets 2024: $1,078,8472024

Highlighted filing

2024

Assets$1,437,630
Liabilities$358,783
Net Assets$1,078,847

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2015: $1,674,957Expenses 2015: $1,508,709Net Income 2015: $166,2482015Revenue 2016: $1,354,782Expenses 2016: $1,270,962Net Income 2016: $83,8202016Revenue 2017: $1,503,721Expenses 2017: $1,489,091Net Income 2017: $14,6302017Revenue 2018: $1,502,909Expenses 2018: $1,329,924Net Income 2018: $172,9852018Revenue 2021: $1,486,204Expenses 2021: $1,330,212Net Income 2021: $155,9922021Revenue 2022: $1,740,675Expenses 2022: $1,545,545Net Income 2022: $195,1302022Revenue 2023: $1,282,202Expenses 2023: $1,393,053Net Income 2023: -$110,8512023Revenue 2024: $1,747,632Expenses 2024: $1,651,194Net Income 2024: $96,4382024

Highlighted filing

2024

Revenue$1,747,632
Expenses$1,651,194
Net Income$96,438

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 15, 2024
Return Version
2023v5.1
Gross Receipts
$1,747,632
Mission and Program Overview

Mission

The organization's primary exempt purpose is to provide healthy, nurturing foster homes for children, with psychological counseling services for children and their families.

The organization's primary exempt purpose is to provide health, nurturing foster homes for children with psychological counseling services for children and their families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$261,843$508,135▲ $246,292
Investments Other Securities$500,000$486,462▼ $13,538
Accounts Receivable$138,714$140,563▲ $1,849
Investments in Publicly Traded Securities$156,302$106,645▼ $49,657
Prepaid Expenses and Deferred Charges$10,560$17,524▲ $6,964
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,067,419$1,437,630▲ $370,211
Other Assets Total-$178,301-
Liabilities
Other Liabilities$38,133$303,166▲ $265,033
Accounts Payable and Accrued Expenses$46,877$55,617▲ $8,740
Total Liabilities$85,010$358,783▲ $273,773
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$953,911$1,050,349▲ $96,438
Net Assets With Donor Restrictions$28,498$28,498→ $0
Total Net Assets Fund Balance$982,409$1,078,847▲ $96,438
Total Liabilities and Net Assets / Fund Balance$1,067,419$1,437,630▲ $370,211

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$88,339$88,339
Other Land Buildings-$13,957$13,957
Other Assets Org$178,301--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Brad CastilloChairmanFT$127,529$127,529

Board Members and Trustees

NameTitle
Alex MerrellMember
Jill DivelbissMember
Kyle CastilloMember
Craig ParksSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,541,675
Investment Income
$0
Other Revenue
$205,957
Change in Net Assets
$96,438
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$976,374
Salaries, Compensation, and Employee Benefits$674,820
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$299,781$128,476-$428,257
Current Officers, Directors, Trustees, and Key Employees$89,270$38,259-$127,529
Other Employee Benefits$51,863$22,225-$74,088
Payroll Taxes$31,463$13,483-$44,946
Occupancy$26,652$11,421-$38,073
Travel$14,661$6,282-$20,943
Fees for Services Other$10,292$4,410-$14,702
All Other Expenses$9,457$4,051-$13,508
Other Expenses$8,008$3,432-$11,440
Advertising$6,733$2,885-$9,618
Total Functional Expenses$1,397,789$253,405$0$1,651,194
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Kyle CastilloFamily MemberKey EmployeeNo$82,194

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liabilities$179,849
Foster Parents Payable$72,230
Accrued Payroll and Related Taxes$26,289
Accrued Vacation$24,798
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
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

No review was or will be conducted.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Kids Kasa Foster Care Inc
EIN
36-4558916
Phone
5592215272
Address
1275 W SHAW AVE 107, FRESNO, CA 93711

Signing Officer

Name
Brad Castillo
Title
Chairman
Signed
2024-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brad Castillo
Formed
2004
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
25

Preparer

Firm
Jaribu W Nelson CPA INC
Address
250 West Spruce Avenue Ste 105, Clovis, CA 93611
Preparer
Jaribu Nelson
Phone
5592867546
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt024128
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt039986
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt010027
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt017085
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01466652
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0864420
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt03984421
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt010027
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt017085
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IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt081414
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt03428
IRS990ScheduleA/OtherIncome509Grp/TotalAmt084842
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
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IRS990ScheduleA/PublicSupportTotal509Amt04024407
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IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt013957
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED VACATION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2FOSTER PARENTS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3LEASE LIABILITIES
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
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IRS990/TravelGrp/ManagementAndGeneralAmt06282
IRS990/TravelGrp/ProgramServicesAmt014661
IRS990/TravelGrp/TotalAmt020943
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
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IRS990/VotingMembersGoverningBodyCnt05
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IRS990/WebsiteAddressTxt0WWW.KIDSKASA.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRAD CASTILLO

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