Civic Intelligence

Kidsmart Inc

990 • Fiscal year 2020 • EIN 43-1906392

Jul 01, 2019 to Jun 30, 2020 • Filed on May 17, 2021

8816 Manchester Road 287Saint Louis, MO 63144

(314) 291-6211

Siviq Scores

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

Liabilities / Assets

90th percentile

0.83x

Higher debt load relative to assets than 90% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

76th percentile

0.48x

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

40th percentile

1.0%

Higher net margin than 40% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

37th percentile

$0

Higher top officer pay than 37% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

99th percentile

495%

Faster asset growth than 99% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

12th percentile

-37%

Faster revenue growth than 12% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$2,743,613

Up $2,282,442 (+495%) from 2019

Net Assets

Up

$479,101

Up $47,792 (+11%) from 2019

Liabilities

Up

$2,264,512

Up $2,234,650 (+7483%) from 2019

Revenue

Down

$4,760,567

Down $2,804,158 (-37%) from 2019

Expenses

Down

$4,712,775

Down $2,745,194 (-37%) from 2019

Net Income

Down

$47,792

Down $58,964 (-55%) from 2019

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2011: $1,072,145Liabilities 2011: $0Net Assets 2011: $1,072,1452011Assets 2012: $959,966Liabilities 2012: $11,318Net Assets 2012: $948,6482012Assets 2013: $722,712Liabilities 2013: $5,754Net Assets 2013: $716,9582013Assets 2014: $447,305Liabilities 2014: $8,916Net Assets 2014: $438,3892014Assets 2015: $391,383Liabilities 2015: $2,544Net Assets 2015: $388,8392015Assets 2016: $361,351Liabilities 2016: $4,969Net Assets 2016: $356,3822016Assets 2017: $399,501Liabilities 2017: $9,712Net Assets 2017: $389,7892017Assets 2018: $339,602Liabilities 2018: $15,049Net Assets 2018: $324,5532018Assets 2019: $461,171Liabilities 2019: $29,862Net Assets 2019: $431,3092019Assets 2020: $2,743,613Liabilities 2020: $2,264,512Net Assets 2020: $479,1012020Assets 2021: $4,061,844Liabilities 2021: $2,152,012Net Assets 2021: $1,909,8322021Assets 2022: $8,498,656Liabilities 2022: $2,108,904Net Assets 2022: $6,389,7522022Assets 2023: $8,407,489Liabilities 2023: $1,311,175Net Assets 2023: $7,096,3142023Assets 2024: $11,315,007Liabilities 2024: $1,747,564Net Assets 2024: $9,567,4432024

Highlighted filing

2020

Assets$2,743,613
Liabilities$2,264,512
Net Assets$479,101

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2011: $5,204,964Expenses 2011: $4,291,783Net Income 2011: $913,1812011Revenue 2012: $5,355,209Expenses 2012: $5,478,706Net Income 2012: -$123,4972012Revenue 2013: $5,223,344Expenses 2013: $5,455,033Net Income 2013: -$231,6892013Revenue 2014: $3,986,444Expenses 2014: $4,265,013Net Income 2014: -$278,5692014Revenue 2015: $4,886,083Expenses 2015: $4,935,634Net Income 2015: -$49,5512015Revenue 2016: $4,403,351Expenses 2016: $4,435,808Net Income 2016: -$32,4572016Revenue 2017: $4,740,177Expenses 2017: $4,706,770Net Income 2017: $33,4072017Revenue 2018: $5,360,523Expenses 2018: $5,419,123Net Income 2018: -$58,6002018Revenue 2019: $7,564,725Expenses 2019: $7,457,969Net Income 2019: $106,7562019Revenue 2020: $4,760,567Expenses 2020: $4,712,775Net Income 2020: $47,7922020Revenue 2021: $8,307,759Expenses 2021: $6,877,028Net Income 2021: $1,430,7312021Revenue 2022: $6,568,117Expenses 2022: $6,548,877Net Income 2022: $19,2402022Revenue 2023: $8,373,285Expenses 2023: $7,666,723Net Income 2023: $706,5622023Revenue 2024: $9,492,963Expenses 2024: $8,692,547Net Income 2024: $800,4162024

Highlighted filing

2020

Revenue$4,760,567
Expenses$4,712,775
Net Income$47,792
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
May 17, 2021
Return Version
2019v5.0
Gross Receipts
$4,865,501
Mission and Program Overview

Mission

Kidsmart empowers kids in need to succeed in school by providing free essential tools for learning.

We empower kids in need to succeed in school by providing free essential tools for learning.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$62,513$2,230,230▲ $2,167,717
Rtn Earn Endowment Incm Other Fnds$431,309$479,101▲ $47,792
Savings and Temporary Cash Investments$185,875$385,398▲ $199,523
Cash and Non-Interest-Bearing Accounts$194,881$113,091▼ $81,790
Investments Other Securities$8,882$8,882→ $0
Accounts Receivable-$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-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$461,171$2,743,613▲ $2,282,442
Other Assets Total$9,020$6,012▼ $3,008
Liabilities
Other Liabilities-$2,242,764-
Accounts Payable and Accrued Expenses$29,862$21,748▼ $8,114
Total Liabilities$29,862$2,264,512▲ $2,234,650
Net Assets / Fund Balance
Total Net Assets Fund Balance$431,309$479,101▲ $47,792
Total Liabilities and Net Assets / Fund Balance$461,171$2,743,613▲ $2,282,442

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,165,321-$2,165,321
Equipment$64,909$74,748$139,657
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kimberly MccurdyChair Emeritus
Robert M CoxChair Emeritus
William G AdamsChairman
Matthew EmbletonVice Chair
John HummelDirector
Sonya GottoDirector
Steven CarricoDirector
Tiffany WildDirector
Tina Passanise-emigDirector
Tom SchenkDirector
Victor LazzarettiDirector
Jennifer MillerCEO
Kyle WhitesideLegal Counsel
Stephanie WidamanSecretary
Greg AmanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,736,734
Program Service Revenue
$0
Investment Income
$3,403
Other Revenue
$20,430
All Other Contributions
$4,736,734
Change in Net Assets
$47,792

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeReported Amount
Other Non Cash Contri Table$3,559,875
Total Noncash Contributions$3,559,875

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,865,500
Revenue Not Reported on Financial Statements
$-104,933
Other Revenue Adjustments
$-104,933
Total Revenue per Audited Statements
$4,865,500
Total Revenue per Form 990
$4,760,567
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,402,352
Salaries, Compensation, and Employee Benefits$310,423
Total Fundraising Expense$139,586
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$215,655$36,578$36,578$288,811
All Other Expenses$79,486$60,248$53,874$193,608
Other Expenses$34,672-$34,672$69,344
Occupancy$61,458$2,615$1,308$65,381
Fees for Services Other$11,671$11,670-$23,341
Payroll Taxes$16,147$5,298$167$21,612
Insurance$6,474$3,161$11,612$21,247
Interest$11,057--$11,057
Office Expenses$4,810$686$1,375$6,871
Advertising$1,887--$1,887
Total Functional Expenses$4,452,933$120,256$139,586$4,712,775

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$4,712,775
Total Expenses per Audited Statements$4,425,253
Expenses per Audited Statements$4,320,320
Expenses Not Reported on Financial Statements$392,455
Other Expense Adjustments$392,455
Expenses Not Reported on Form 990$104,933
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$125,364
Fundraising Direct Expenses$104,934
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Back to School Event$125,364$125,364$104,934$20,430
Total Events$125,364$125,364$104,934$20,430
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
Iff Loan$2,000,000
Sba Loan$149,917
Ppp Loan$92,847
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

Reviewed by member of board prior to signing of return.

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

AVAILABLE UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Kidsmart
EIN
43-1906392
Phone
3142916211
Address
8816 MANCHESTER ROAD 287, SAINT LOUIS, MO 63144

Signing Officer

Name
Jennifer Miller
Title
President
Signed
2021-05-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Miller
Formed
2000
Legal Domicile
Mo
Voting Board Members
15
Independent Board Members
15
Employees
0

Preparer

Firm
Bwtp Pc
Address
424 S Woods Mill Rd Suite 340, Chesterfield, MO 63017
Preparer
Bradley R Gilmore CPA
Phone
3145761350
Supplemental Narrative

Financial Statement Notes

Part XII, Line 2D: Other expenses and losses per audited F/S

Special event fundraising expenses $104933

Part XII, Line 4B: Other revenue amounts included on 990 but not included in F/S

Accrual to cash adjustments $392455

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IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt10LEGAL COUNSEL
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12CHAIR EMERITUS
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14CEO
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IRS990/MethodOfAccountingCashInd0X
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IRS990/MissionDesc0WE EMPOWER KIDS IN NEED TO SUCCEED IN SCHOOL BY PROVIDING FREE ESSENTIAL TOOLS FOR LEARNING.
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IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
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IRS990/OfficeExpensesGrp/FundraisingAmt01375
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IRS990/Organization501c3Ind0X
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IRS990/OtherExpensesGrp/Desc0DONATED PRODUCTS-IN KIND
IRS990/OtherExpensesGrp/Desc1BAD DEBTS
IRS990/OtherExpensesGrp/Desc2IN-KIND DISPOSED INVENTORY
IRS990/OtherExpensesGrp/Desc3CONTRACT SERVICES
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IRS990/OtherExpensesGrp/ProgramServicesAmt1165167
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IRS990/OtherExpensesGrp/TotalAmt369344
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IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
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IRS990/PoliticalCampaignActyInd0false
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IRS990/PrincipalOfficerNm0JENNIFER MILLER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt07495108
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IRS990/PYSalariesCompEmpBnftPaidAmt0360985
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IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
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IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0185875
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt07495108
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt05307926
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt04652126
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt04293243
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt026485137
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt03403
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01624
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01058
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt02244
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt030
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt08359
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt020430
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt067993
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt051471
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt085807
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0110078
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0335779
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98720
IRS990ScheduleA/PublicSupportPY170Pct00.98810
IRS990ScheduleA/PublicSupportTotal170Amt026485137
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt05307926
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt04652126
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt04293243
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt026485137
IRS990ScheduleA/TotalSupportAmt026829275
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt02165321
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02165321
IRS990ScheduleD/EquipmentGrp/BookValueAmt064909
IRS990ScheduleD/EquipmentGrp/DepreciationAmt074748
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0139657

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$11.3$1.75$9.57$9.49$8.69$0.80
2023Detailed filing. Detailed filing data is available for this year.$8.41$1.31$7.10$8.37$7.67$0.71
2022Detailed filing. Detailed filing data is available for this year.$8.50$2.11$6.39$6.57$6.55$0.02
2021Detailed filing. Detailed filing data is available for this year.$4.06$2.15$1.91$8.31$6.88$1.43
2020Detailed filing. Detailed filing data is available for this year.$2.74$2.26$0.48$4.76$4.71$0.05
2019Detailed filing. Detailed filing data is available for this year.$0.46$0.03$0.43$7.56$7.46$0.11
2018Detailed filing. Detailed filing data is available for this year.$0.34$0.02$0.32$5.36$5.42$0.06
2017Detailed filing. Detailed filing data is available for this year.$0.40$0.01$0.39$4.74$4.71$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.36$0.00$0.36$4.40$4.44$0.03
2015Summary only. Only limited summary data is available for this year.$0.39$0.00$0.39$4.89$4.94$0.05
2014Summary only. Only limited summary data is available for this year.$0.45$0.01$0.44$3.99$4.27$0.28
2013Summary only. Only limited summary data is available for this year.$0.72$0.01$0.72$5.22$5.46$0.23
2012Summary only. Only limited summary data is available for this year.$0.96$0.01$0.95$5.36$5.48$0.12
2011Summary only. Only limited summary data is available for this year.$1.07$0.00$1.07$5.20$4.29$0.91
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2020 filings • 501(c)3 • $1M-$5M nonprofits