Civic Intelligence

Kids Kampus Inc

990 • Fiscal year 2018 • EIN 36-4794997

Jul 01, 2017 to Jun 30, 2018 • Filed on May 15, 2019

1200 S Main StMcpherson, KS 67460

(620) 241-8499

Siviq Scores

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

Liabilities / Assets

44th percentile

0.06x

Higher debt load relative to assets than 44% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

38th percentile

0.05x

Higher debt load relative to revenue than 38% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

82nd percentile

27%

Higher net margin than 82% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

63rd percentile

$87,624

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 6.1% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

84th percentile

25%

Faster asset growth than 84% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

67th percentile

13%

Faster revenue growth than 67% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$1,268,899

Up $254,021 (+25%) from 2017

Net Assets

Up

$1,197,845

Up $371,456 (+45%) from 2017

Liabilities

Down

$71,054

Down $117,435 (-62%) from 2017

Revenue

Up

$1,433,830

Up $161,360 (+13%) from 2017

Expenses

Up

$1,052,166

Up $79,069 (+8.1%) from 2017

Net Income

Up

$381,664

Up $82,291 (+27%) from 2017

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2016: $755,154Liabilities 2016: $228,138Net Assets 2016: $527,0162016Assets 2017: $1,014,878Liabilities 2017: $188,489Net Assets 2017: $826,3892017Assets 2018: $1,268,899Liabilities 2018: $71,054Net Assets 2018: $1,197,8452018Assets 2019: $1,459,931Liabilities 2019: $34,729Net Assets 2019: $1,425,2022019Assets 2020: $1,612,210Liabilities 2020: $35,839Net Assets 2020: $1,576,3712020Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021

Highlighted filing

2018

Assets$1,268,899
Liabilities$71,054
Net Assets$1,197,845

Operations Trend

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

$2.0M$1.0M$0-$1.0M-$2.0MRevenue 2016: $1,163,975Expenses 2016: $861,347Net Income 2016: $302,6282016Revenue 2017: $1,272,470Expenses 2017: $973,097Net Income 2017: $299,3732017Revenue 2018: $1,433,830Expenses 2018: $1,052,166Net Income 2018: $381,6642018Revenue 2019: $1,363,214Expenses 2019: $1,135,857Net Income 2019: $227,3572019Revenue 2020: $1,350,768Expenses 2020: $1,199,599Net Income 2020: $151,1692020Revenue 2021: -$253,713Expenses 2021: $1,322,658Net Income 2021: -$1,576,3712021

Highlighted filing

2018

Revenue$1,433,830
Expenses$1,052,166
Net Income$381,664
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 15, 2019
Return Version
2017v2.3
Gross Receipts
$1,433,830
Mission and Program Overview

Mission

To provide affordable, safe, loving, nurturing day care so parents may pursue work, education, or training and employment

To provide affordable, safe, loving, nurturing day care so parents may pursue --see schedule o- work, education, or training and employment

Balance Sheet Detail
LineBeginningEndChange
Assets
Other Notes and Loans Receivable, Net$537,421$727,212▲ $189,791
Accounts Receivable$40,545$117,288▲ $76,743
Land, Buildings, and Equipment, Net$85,401$61,258▼ $24,143
Loans From Officers Directors$114,142$58,588▼ $55,554
Cash and Non-Interest-Bearing Accounts$705$12,331▲ $11,626
Savings and Temporary Cash Investments$2,006$2,010▲ $4
Total Assets$1,014,878$1,268,899▲ $254,021
Other Assets Total$348,800$348,800→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$30,000$0▼ $30,000
Accounts Payable and Accrued Expenses$44,347$12,466▼ $31,881
Total Liabilities$188,489$71,054▼ $117,435
Net Assets / Fund Balance
Unrestricted Net Assets$826,389$1,197,845▲ $371,456
Total Net Assets Fund Balance$826,389$1,197,845▲ $371,456
Total Liabilities and Net Assets / Fund Balance$1,014,878$1,268,899▲ $254,021

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$41,850$41,850$83,700
Equipment$14,410$29,637$44,047
Buildings$4,998$2,142$7,140
Other Assets Org$348,800--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mr Hal HoxiePresident--$87,624$87,624
Mrs Wanda WilliamsAdministratorFT$55,000$1,055$56,055

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$83,757
Program Service Revenue
$1,312,344
Investment Income
$1
Other Revenue
$37,728
Change in Net Assets
$381,664
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$777,146
Other Expenses$275,020
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$511,626$151,909-$663,535
Office Expenses$77,880$5,387-$83,267
Payroll Taxes$43,166$14,389-$57,555
Current Officers, Directors, Trustees, and Key Employees$28,028$28,028-$56,056
Occupancy$32,843$1,841-$34,684
Depreciation Depletion$25,546--$25,546
Insurance$19,551--$19,551
Other Expenses$5,685--$5,685
Travel$4,912--$4,912
Interest$3,600--$3,600
Fees for Services Legal-$3,485-$3,485
Conferences and Meetings$2,337--$2,337
Advertising$902$902-$1,804
Total Functional Expenses$846,225$205,941$0$1,052,166
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

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$114,142$58,588▼ $55,554
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 7A

Central christian college has the authority to appoint voting board members of the organization.

Form 990, Part VI, Section B, Line 11B

The form 990 is reviewed by the organization's staff. A copy of the form 990 is provided to members of the organization's (finance) committee with an opportunity to comment or ask questions prior to filing the return.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy and financial information will be available upon written request.

Filing and Contact Details

Filer

Filer Name
Kids Kampus Inc
EIN
36-4794997
Phone
6202418499
Address
1200 S MAIN ST, MCPHERSON, KS 67460

Signing Officer

Name
Lenny Favara
Title
President
Phone
6202418499
Signed
2019-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lenny Favara
Formed
2014
Legal Domicile
Ks
Voting Board Members
4
Independent Board Members
2
Employees
95
Volunteers
4

Preparer

Firm
Keller & Owens LLC
Address
10955 LOWELL AVE STE 800, OVERLAND PARK, KS 66210
Preparer
Rich a Bili
Phone
9133383500
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The entity is exempt from federal income tax under section 501(c)(3) of the internal revenue code, except taxes, if any, on unrelated business income. In addition, the entity is classified as an organization that is not a private foundation under section 509(a)(1). The entity has adopted the provisions of the fasb asc 740-10 as it might apply to the entity's financial transactions. The entity's policy is to record a liability for any tax position that is beneficial to the entity, including any related interest and penalties, when it is more likely than not the position taken by management with respect to the transaction or class of transactions will be overturned by a taxing authority upon examination. Management believes there are no such positions as of june 30, 2018 and, accordingly, no liability has been accrued.

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IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0348800
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0GOODWILL
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt041850
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt041850
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt083700
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ENTITY IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, EXCEPT TAXES, IF ANY, ON UNRELATED BUSINESS INCOME. IN ADDITION, THE ENTITY IS CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(1). THE ENTITY HAS ADOPTED THE PROVISIONS OF THE FASB ASC 740-10 AS IT MIGHT APPLY TO THE ENTITY'S FINANCIAL TRANSACTIONS. THE ENTITY'S POLICY IS TO RECORD A LIABILITY FOR ANY TAX POSITION THAT IS BENEFICIAL TO THE ENTITY, INCLUDING ANY RELATED INTEREST AND PENALTIES, WHEN IT IS MORE LIKELY THAN NOT THE POSITION TAKEN BY MANAGEMENT WITH RESPECT TO THE TRANSACTION OR CLASS OF TRANSACTIONS WILL BE OVERTURNED BY A TAXING AUTHORITY UPON EXAMINATION. MANAGEMENT BELIEVES THERE ARE NO SUCH POSITIONS AS OF JUNE 30, 2018 AND, ACCORDINGLY, NO LIABILITY HAS BEEN ACCRUED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt061258
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0348800
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt058588
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0PURCHASE OF DAY CARE
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0150000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0DAVID JEFFERY
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0CHIEF DEVELOPMENT OFFICER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd01
IRS990ScheduleL/TotalBalanceDueAmt058588
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CENTRAL CHRISTIAN COLLEGE HAS THE AUTHORITY TO APPOINT VOTING BOARD MEMBERS OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS REVIEWED BY THE ORGANIZATION'S STAFF. A COPY OF THE FORM 990 IS PROVIDED TO MEMBERS OF THE ORGANIZATION'S (FINANCE) COMMITTEE WITH AN OPPORTUNITY TO COMMENT OR ASK QUESTIONS PRIOR TO FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL INFORMATION WILL BE AVAILABLE UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt0CENTRAL CHRISTIAN COLLEGE
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt1CENTRAL CHRISTIAN COLLEGE
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt0TWO TIGERS AND A TRUCK LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt1CENTRAL CHRISTIAN VENTURES
IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN0463754796
IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN1822183837
IRS990ScheduleR/IdDisregardedEntitiesGrp/EndOfYearAssetsAmt0102338
IRS990ScheduleR/IdDisregardedEntitiesGrp/EndOfYearAssetsAmt10
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd0KS
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd1KS
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt0MOVING & MAINTENANCE
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt1INVESTMENT ACTIVITIES
IRS990ScheduleR/IdDisregardedEntitiesGrp/TotalIncomeAmt090526
IRS990ScheduleR/IdDisregardedEntitiesGrp/TotalIncomeAmt111037
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt01200 S MAIN ST
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt11200 S MAIN ST
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm0MCPHERSON
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm1MCPHERSON
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/StateAbbreviationCd0KS
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/StateAbbreviationCd1KS
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/ZIPCd066460
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/ZIPCd167460
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/EIN0822490306
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/LegalDomicileStateCd0KS
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/PrimaryActivitiesTxt0COFFEE SALES
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt0HEARTBEAT COFFEE LP
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/AddressLine1Txt01200 S MAIN STREET
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/CityNm0MCPHERSON
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/StateAbbreviationCd0KS
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/ZIPCd067460
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0CENTRAL CHRISTIAN COLLEGE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0480577656
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0KS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0CHRISTIAN COLLEGE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01200 S MAIN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0MCPHEERSON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0KS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd067406
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd01
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01014878
IRS990/TotalAssetsEOYAmt01268899
IRS990/TotalAssetsGrp/BOYAmt01014878
IRS990/TotalAssetsGrp/EOYAmt01268899
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt083757
IRS990/TotalEmployeeCnt095
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0205941
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0846225
IRS990/TotalFunctionalExpensesGrp/TotalAmt01052166
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0188489
IRS990/TotalLiabilitiesEOYAmt071054
IRS990/TotalLiabilitiesGrp/BOYAmt0188489
IRS990/TotalLiabilitiesGrp/EOYAmt071054
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0826389
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01197845
IRS990/TotalOtherCompensationAmt01979
IRS990/TotalProgramServiceExpensesAmt0846225
IRS990/TotalProgramServiceRevenueAmt01312344
IRS990/TotalReportableCompFromOrgAmt055000
IRS990/TotalRevenueGrp/ExclusionAmt01
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01350072

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