Civic Intelligence

Cool Kids Campaign Foundation Inc

EIN 42-1634330 • 501(c)3 • Towson, MD

Profile

To provide kids with cancer and their families with a higher quality of life while facing the challenges of cancer.

8422 Bellona Lane Suite 102Towson, MD 21204

www.coolkidscampaign.org

Siviq Scores

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

Liabilities / Assets

84th percentile

0.54x

Higher debt load relative to assets than 84% of similar nonprofits.

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

Liabilities / Revenue

76th percentile

0.37x

Higher debt load relative to revenue than 76% of similar nonprofits.

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

Net Margin

59th percentile

8.9%

Higher net margin than 59% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

85th percentile

31%

Faster asset growth than 85% of similar nonprofits.

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

Revenue Growth

77th percentile

31%

Faster revenue growth than 77% of similar nonprofits.

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

Assets

Up

$1,192,547

Up $281,927 (+31%) from 2023

Liabilities

Up

$644,989

Up $126,673 (+24%) from 2023

Net Assets

Up

$547,558

Up $155,254 (+40%) from 2023

Revenue

Up

$1,735,751

Up $414,147 (+31%) from 2023

Expenses

Down

$1,580,497

Down $34,641 (-2.1%) from 2023

Net Income

Up

$155,254

Up $448,788 (+153%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2011: $65,376Liabilities 2011: $89,754Net Assets 2011: -$24,3782011Assets 2012: $95,579Liabilities 2012: $57,603Net Assets 2012: $37,9762012Assets 2013: $177,987Liabilities 2013: $8,945Net Assets 2013: $169,0422013Assets 2014: $327,834Liabilities 2014: $14,120Net Assets 2014: $313,7142014Assets 2015: $281,849Liabilities 2015: $13,501Net Assets 2015: $268,3482015Assets 2016: $325,345Liabilities 2016: $14,535Net Assets 2016: $310,8102016Assets 2017: $447,032Liabilities 2017: $182,001Net Assets 2017: $265,0312017Assets 2018: $381,228Liabilities 2018: $86,078Net Assets 2018: $295,1502018Assets 2019: $689,745Liabilities 2019: $106,155Net Assets 2019: $583,5902019Assets 2020: $799,181Liabilities 2020: $208,364Net Assets 2020: $590,8172020Assets 2021: $935,182Liabilities 2021: $205,864Net Assets 2021: $729,3182021Assets 2022: $946,354Liabilities 2022: $260,516Net Assets 2022: $685,8382022Assets 2023: $910,620Liabilities 2023: $518,316Net Assets 2023: $392,3042023Assets 2024: $1,192,547Liabilities 2024: $644,989Net Assets 2024: $547,5582024

Highlighted filing

2024

Assets$1,192,547
Liabilities$644,989
Net Assets$547,558

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2011: $330,862Expenses 2011: $345,797Net Income 2011: -$14,9352011Revenue 2012: $434,823Expenses 2012: $372,469Net Income 2012: $62,3542012Revenue 2013: $566,063Expenses 2013: $434,997Net Income 2013: $131,0662013Revenue 2014: $634,728Expenses 2014: $490,056Net Income 2014: $144,6722014Revenue 2015: $471,209Expenses 2015: $516,575Net Income 2015: -$45,3662015Revenue 2016: $576,121Expenses 2016: $533,659Net Income 2016: $42,4622016Revenue 2017: $575,121Expenses 2017: $620,900Net Income 2017: -$45,7792017Revenue 2018: $659,553Expenses 2018: $629,434Net Income 2018: $30,1192018Revenue 2019: $1,171,582Expenses 2019: $883,142Net Income 2019: $288,4402019Revenue 2020: $972,576Expenses 2020: $965,349Net Income 2020: $7,2272020Revenue 2021: $1,348,951Expenses 2021: $1,210,450Net Income 2021: $138,5012021Revenue 2022: $1,407,301Expenses 2022: $1,450,781Net Income 2022: -$43,4802022Revenue 2023: $1,321,604Expenses 2023: $1,615,138Net Income 2023: -$293,5342023Revenue 2024: $1,735,751Expenses 2024: $1,580,497Net Income 2024: $155,2542024

Highlighted filing

2024

Revenue$1,735,751
Expenses$1,580,497
Net Income$155,254

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.19$0.64$0.55$1.74$1.58$0.16
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$0.52$0.39$1.32$1.62$0.29
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$0.26$0.69$1.41$1.45$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.94$0.21$0.73$1.35$1.21$0.14
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.80$0.21$0.59$0.97$0.97$0.01
2019Summary only. Only limited summary data is available for this year.$0.69$0.11$0.58$1.17$0.88$0.29
2018Summary only. Only limited summary data is available for this year.$0.38$0.09$0.30$0.66$0.63$0.03
2017Summary only. Only limited summary data is available for this year.$0.45$0.18$0.27$0.58$0.62$0.05
2016Summary only. Only limited summary data is available for this year.$0.33$0.01$0.31$0.58$0.53$0.04
2015Summary only. Only limited summary data is available for this year.$0.28$0.01$0.27$0.47$0.52$0.05
2014Summary only. Only limited summary data is available for this year.$0.33$0.01$0.31$0.63$0.49$0.14
2013Summary only. Only limited summary data is available for this year.$0.18$0.01$0.17$0.57$0.43$0.13
2012Summary only. Only limited summary data is available for this year.$0.10$0.06$0.04$0.43$0.37$0.06
2011Summary only. Only limited summary data is available for this year.$0.07$0.09$0.02$0.33$0.35$0.01
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Jun 9, 2023
Return Version
2022v5.0
Gross Receipts
$1,563,736
Mission and Program Overview

Mission

To provide kids with cancer and their families with a higher quality of life while facing the challenges of cancer.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$521,606$488,087▼ $33,519
Cash and Non-Interest-Bearing Accounts$388,456$343,021▼ $45,435
Prepaid Expenses and Deferred Charges$9,330$0▼ $9,330
Accounts Receivable-$3,486-
Investments in Publicly Traded Securities$2,525$0▼ $2,525
Inventories for Sale or Use$500$500→ $0
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 Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Total Assets$935,182$946,354▲ $11,172
Other Assets Total$12,765$111,260▲ $98,495
Liabilities
Unsecured Notes Loans Payable$159,247$135,441▼ $23,806
Other Liabilities$22,400$105,101▲ $82,701
Accounts Payable and Accrued Expenses$17,174$19,974▲ $2,800
Deferred Revenue$7,043--
Total Liabilities$205,864$260,516▲ $54,652
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$671,156$593,338▼ $77,818
Net Assets With Donor Restrictions$58,162$92,500▲ $34,338
Total Net Assets Fund Balance$729,318$685,838▼ $43,480
Total Liabilities and Net Assets / Fund Balance$935,182$946,354▲ $11,172

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$364,272$47,787$412,059
Leasehold Improvements$51,104$96,763$147,867
Other Land Buildings$35,176$63,259$98,435
Equipment$22,390$8,650$31,040
Land$15,145-$15,145
Other Assets Org$12,765--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Christopher P FedericoPresidentFT$117,000$117,000

Board Members and Trustees

NameTitle
James PrusakVice President
Dan JansenDirector
Harold WoodDirector
Jonathan PriceDirector
Julie CoxDirector
Ken SingletonDirector
Kristopher AmploDirector
Mike EruzioneDirector
Patty GrahamDirector
Gregg D GormanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,098,508
Program Service Revenue
$0
Investment Income
$-57
Other Revenue
$308,850
All Other Contributions
$833,179
Change in Net Assets
$-43,480

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table100$29,580Fair Market Value (FMV)
Other Non Cash Contri Table440$27,330Fair Market Value (FMV)
Other Non Cash Contri Table126$19,390Fair Market Value (FMV)
Other Non Cash Contri Table3$1,039Fair Market Value (FMV)
Total Noncash Contributions669$77,339-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,407,301
Total Revenue per Audited Statements
$1,407,301
Total Revenue per Form 990
$1,407,301
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$698,717
Salaries, Compensation, and Employee Benefits$628,566
Total Fundraising Expense$550,862
Grants and Similar Amounts Paid$123,498
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$242,302$22,017$161,813$426,132
Grants to Domestic Orgs$123,498--$123,498
Current Officers, Directors, Trustees, and Key Employees$66,527$6,045$44,428$117,000
Occupancy$49,391$4,488$32,984$86,863
Depreciation Depletion$39,398$2,003$14,720$56,121
Other Expenses$42,481-$60,208$42,481
Payroll Taxes$23,955$2,177$15,997$42,129
Other Employee Benefits$21,340$1,939$14,251$37,530
All Other Expenses$3,631$12,748$3,317$19,696
Fees for Services Accounting-$16,719-$16,719
Insurance$4,076$370$2,722$7,168
Pension Plan Contributions$3,284$298$2,193$5,775
Interest-$4,495-$4,495
Travel$935$85$624$1,644
Fees for Services Other-$1,434-$1,434
Information Technology$284$26$190$500
Office Expenses-$194-$194
Conferences and Meetings$94$9$63$166
Total Functional Expenses$824,872$75,047$550,862$1,450,781

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,450,781
Total Expenses per Audited Statements$1,450,781
Total Expenses per Form 990$1,450,781
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
The Dan Jansen FoundationBethesda, MD501(c)(3)Mission Related Charities$87,300
Winthrop CharitiesWinthrop, MA501(c)(3)Mission Related Charities$34,337
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$458,492
Fundraising Direct Expenses$153,910
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournaments$550,944$285,615-$285,615
Other$113,177$113,177-$113,177
Total Events$723,821$458,492$153,910$304,582
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$97,451
Refundable Advances$7,650
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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
No

Governance Explanations

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

The governing body reviews form 990 prior to filing.

Form 990, Part VI, Section B, Line 12C

The governing body reviews all transactions to ensure compliance.

Form 990, Part VI, Section C, Line 19

The foundation makes its governing documents available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Cool Kids Campaign Foundation Inc
EIN
42-1634330
Phone
4105601770
Address
8422 BELLONA LANE SUITE 102, TOWSON, MD 21204

Signing Officer

Name
Christopher P Federico
Title
President
Signed
2023-06-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christopher P Federico
Formed
2004
Legal Domicile
Md
Voting Board Members
11
Independent Board Members
10
Employees
12
Volunteers
525

Preparer

Firm
CEA Scholtes and Associates
Address
106 Tunbridge Rd, Baltimore, MD 21212
Preparer
Chris Scholtes CPA
Phone
4103230010
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

Other program services 4: grants to other organizations.

Financial Statement Notes

Part X : FIN48 Footnote

The Foundation is exempt from income tax under Section 501(c)(3) of the Internal Revenue Code the Code and comparable State law, and contributions to it are tax deductible within the limitations prescribed by the Code. 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 Foundation may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the positions. There were no unrecognized tax benefits identified or recorded as liabilities for the years ended December 31, 2022 and 2021. The Foundation files federal and state information returns. The Foundations Federal Form 990s remain open for three years for federal and state examination.

Raw XML AppendixShowing 400 of 641 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.

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