Civic Intelligence

Wings for Kids

990 • Fiscal year 2017 • EIN 57-1055054

Jul 01, 2016 to Jun 30, 2017 • Filed on Oct 20, 2017

476 Meeting Street No ECharleston, SC 29403

(843) 513-5997

Siviq Scores

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

Liabilities / Assets

38th percentile

0.08x

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

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

24th percentile

0.05x

Higher debt load relative to revenue than 24% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Net Margin

30th percentile

-2.2%

Higher net margin than 30% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

67th percentile

$162,186

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 3.0% of source-year revenue.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Asset Growth

7th percentile

-12%

Faster asset growth than 7% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

18th percentile

-10%

Faster revenue growth than 18% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Down

$3,812,006

Down $530,801 (-12%) from 2016

Net Assets

Down

$3,517,601

Down $121,558 (-3.3%) from 2016

Liabilities

Down

$294,405

Down $409,243 (-58%) from 2016

Revenue

Down

$5,486,634

Down $642,489 (-10%) from 2016

Expenses

Down

$5,608,192

Down $510,515 (-8.3%) from 2016

Net Income

Down

-$121,558

Down $131,974 (-1267%) from 2016

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $832,775Liabilities 2011: $32,837Net Assets 2011: $799,9382011Assets 2012: $1,432,337Liabilities 2012: $45,233Net Assets 2012: $1,387,1042012Assets 2013: $1,413,795Liabilities 2013: $73,447Net Assets 2013: $1,340,3482013Assets 2014: $2,686,292Liabilities 2014: $102,652Net Assets 2014: $2,583,6402014Assets 2015: $3,773,436Liabilities 2015: $144,693Net Assets 2015: $3,628,7432015Assets 2016: $4,342,807Liabilities 2016: $703,648Net Assets 2016: $3,639,1592016Assets 2017: $3,812,006Liabilities 2017: $294,405Net Assets 2017: $3,517,6012017Assets 2018: $4,424,281Liabilities 2018: $324,568Net Assets 2018: $4,099,7132018Assets 2019: $4,465,187Liabilities 2019: $362,382Net Assets 2019: $4,102,8052019Assets 2020: $4,918,623Liabilities 2020: $971,941Net Assets 2020: $3,946,6822020Assets 2021: $4,570,959Liabilities 2021: $1,063,966Net Assets 2021: $3,506,9932021Assets 2022: $5,282,817Liabilities 2022: $1,157,880Net Assets 2022: $4,124,9372022Assets 2023: $3,852,624Liabilities 2023: $406,796Net Assets 2023: $3,445,8282023Assets 2024: $4,608,446Liabilities 2024: $1,605,944Net Assets 2024: $3,002,5022024Assets 2025: $3,013,742Liabilities 2025: $773,731Net Assets 2025: $2,240,0112025

Highlighted filing

2017

Assets$3,812,006
Liabilities$294,405
Net Assets$3,517,601

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $1,586,6102011Expenses 2012: $1,947,8862012Revenue 2013: $2,631,944Expenses 2013: $2,678,701Net Income 2013: -$46,7572013Revenue 2014: $4,849,287Expenses 2014: $3,605,996Net Income 2014: $1,243,2912014Revenue 2015: $6,199,530Expenses 2015: $5,154,427Net Income 2015: $1,045,1032015Revenue 2016: $6,129,123Expenses 2016: $6,118,707Net Income 2016: $10,4162016Revenue 2017: $5,486,634Expenses 2017: $5,608,192Net Income 2017: -$121,5582017Revenue 2018: $5,548,714Expenses 2018: $4,966,602Net Income 2018: $582,1122018Revenue 2019: $5,023,856Expenses 2019: $5,020,764Net Income 2019: $3,0922019Revenue 2020: $5,884,515Expenses 2020: $6,040,638Net Income 2020: -$156,1232020Revenue 2021: $3,645,332Expenses 2021: $4,021,955Net Income 2021: -$376,6232021Revenue 2022: $5,572,457Expenses 2022: $4,947,836Net Income 2022: $624,6212022Revenue 2023: $4,634,881Expenses 2023: $5,322,183Net Income 2023: -$687,3022023Revenue 2024: $4,257,194Expenses 2024: $4,724,031Net Income 2024: -$466,8372024Revenue 2025: $3,961,318Expenses 2025: $4,698,491Net Income 2025: -$737,1732025

Highlighted filing

2017

Revenue$5,486,634
Expenses$5,608,192
Net Income-$121,558
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Oct 20, 2017
Return Version
2016v3.0
Gross Receipts
$5,486,634
Mission and Program Overview

Mission

SEE SCHEDULE O.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$3,577,013$3,050,992▼ $526,021
Pledges and Grants Receivable$519,519$578,178▲ $58,659
Savings and Temporary Cash Investments$85,821$96,922▲ $11,101
Accounts Receivable$159,299$85,914▼ $73,385
Land, Buildings, and Equipment, Net$1,155$0▼ $1,155
Total Assets$4,342,807$3,812,006▼ $530,801
Liabilities
Accounts Payable and Accrued Expenses$703,648$294,405▼ $409,243
Total Liabilities$703,648$294,405▼ $409,243
Net Assets / Fund Balance
Unrestricted Net Assets$3,033,819$2,686,902▼ $346,917
Temporarily Rstr Net Assets$556,340$781,699▲ $225,359
Permanently Rstr Net Assets$49,000$49,000→ $0
Total Net Assets Fund Balance$3,639,159$3,517,601▼ $121,558
Total Liabilities and Net Assets / Fund Balance$4,342,807$3,812,006▼ $530,801

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$13,843$13,843
Leasehold Improvements$0$13,684$13,684

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$49,000---$49,000
2015$49,000---$49,000
2014$49,000---$49,000
2013$49,000---$49,000
2012$49,000---$49,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Bridget LairdCEOFT$139,932$22,254$162,186

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
University Of Virginia - Office Of SponsEvaluation ServicesPO BOX 400195, Charlottesville, VA 22904$517,483
Ernst & YoungBusiness Plan DevelopmentPO BOX 933514, Atlanta, GA 31193-3514$170,000
Samson TrailwaysStudent Bus Transportation3745 ZIP INDUSTRIAL BLVD SE, Atlanta, GA 30354$134,827
Blue Cross And Blue Shield Of ScHealth InsurancePO BOX 6000, Columbia, SC 29260$131,459
Revenue and Support

Revenue Composition

Contributions and Grants
$5,469,821
Program Service Revenue
$0
Investment Income
$16,813
Other Revenue
$0
All Other Contributions
$3,064,444
Change in Net Assets
$-121,558

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Food Inventory1$86,890Usda Valued
Other Non Cash Contri Table1$32,451Market Rate
Total Noncash Contributions2$119,341-

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,486,634
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$914,074
Total Revenue per Audited Statements
$6,400,708
Total Revenue per Form 990
$5,486,634
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,484,349
Other Expenses$2,123,843
Total Fundraising Expense$298,410
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,569,028$336,900$201,069$3,106,997
Travel$386,597$9,442$6,026$402,065
Current Officers, Directors, Trustees, and Key Employees$161,901$190,384-$352,285
All Other Expenses$219,605$23,593$4,972$248,170
Advertising$66,660$54,575$23,630$144,865
Other Expenses$122,228$8,294$47,729$122,228
Information Technology$80,211$28,171$940$109,322
Occupancy$43,344$55,165-$98,509
Insurance$65,657$8,541$1,262$75,460
Pension Plan Contributions$11,011$14,056-$25,067
Conferences and Meetings$17,537$2,833$1,796$22,166
Fees for Services Accounting$7,050$6,900-$13,950
Depreciation Depletion-$1,155-$1,155
Total Functional Expenses$4,543,260$766,522$298,410$5,608,192

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$6,522,266
Expenses per Audited Statements$5,608,192
Total Expenses per Form 990$5,608,192
Expenses Not Reported on Form 990$914,074
Expenses Not Reported on Financial Statements$0
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
Governance and Compliance

Governance Checklist

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

A copy of the 990 is provided to all board members for review prior to filing.

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

Members of the organization are required to read conflict of interest policy and sign statement annually agreeing to be bound by the terms and conditions of the policy. The policy is also the continuing responsibility of the board, officers, and management employees to scrutinize their transactions and outside business interests and relationships for potential conflicts.

Form 990, Part VI, Section B, Line 15

Compensation and benefits of the executive director is reviewed annually by the board of directors. Comparisons with other sc nonprofit organizations are made using the "sc nonprofit sector compensation and benefit survey report"

Form 990, Part VI, Section C, Line 19

Governing documents are made available to the public upon request. Financial statements are available online and upon request. Requests can be made to any member of the executive staff. Staff contact information is found on the wings website.

Filing and Contact Details

Filer

Filer Name
Wings for Kids
EIN
57-1055054
Phone
8435135997
Address
476 MEETING STREET NO E, CHARLESTON, SC 29403

Signing Officer

Name
Bridget Laird
Title
Chief Executive Officer
Phone
8435135997
Signed
2017-10-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bridget Laird
Formed
1996
Legal Domicile
Sc
Voting Board Members
18
Independent Board Members
18
Employees
323
Volunteers
265

Preparer

Firm
Mccay Kiddy LLC
Address
1156 BOWMAN ROAD SUITE 100-A, MOUNT PLEASANT, SC 29464
Preparer
Melissa a Kiddy CPA Cfe
Phone
8438814477
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1

Wings is an education program that teaches kids how to behave well, make good decisions and build healthy relationships. We do this by weaving a comprehensive social and emotional learning curriculum into a fresh and fun after school program. Kids get the life lessons they need to succeed and be happy and they get a safe place to call home after school.

FORM 990, PART XII, LINE 2C:

The process has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

The organization is exempt from federal income taxes under section 501(c)(3) of the internal revenue code and exempt from state income taxes under the laws of south carolina; therefore, no provision of income taxes has been provided for. The organization is not a private foundation.

Raw XML AppendixShowing 400 of 591 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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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
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IRS990/Form990PartVIISectionAGrp/TitleTxt0TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt18CEO
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IRS990/FormationYr01996
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt018
IRS990/GovernmentGrantsAmt02405377
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt05486634
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt018
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InformationTechnologyGrp/FundraisingAmt0940
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt028171
IRS990/InformationTechnologyGrp/ProgramServicesAmt080211
IRS990/InformationTechnologyGrp/TotalAmt0109322
IRS990/InsuranceGrp/FundraisingAmt01262
IRS990/InsuranceGrp/ManagementAndGeneralAmt08541
IRS990/InsuranceGrp/ProgramServicesAmt065657
IRS990/InsuranceGrp/TotalAmt075460
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt016813
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt016813
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IRS990/LandBldgEquipBasisNetGrp/BOYAmt01155
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IRS990/LandBldgEquipCostOrOtherBssAmt027527
IRS990/LegalDomicileStateCd0SC
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0SEE SCHEDULE O.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt03639159
IRS990/NetAssetsOrFundBalancesEOYAmt03517601
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoncashContributionsAmt0119341
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt055165
IRS990/OccupancyGrp/ProgramServicesAmt043344
IRS990/OccupancyGrp/TotalAmt098509
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1PROGRAM EVALUATION
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc3PROGRAM PARTNER FEES
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IRS990/OtherExpensesGrp/FundraisingAmt147729
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt026513
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt18294
IRS990/OtherExpensesGrp/ProgramServicesAmt0317643
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IRS990/OtherExpensesGrp/ProgramServicesAmt3122228
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IRS990/OtherExpensesGrp/TotalAmt1322899
IRS990/OtherExpensesGrp/TotalAmt2207912
IRS990/OtherExpensesGrp/TotalAmt3122228
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02569028
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IRS990/OwnWebsiteInd0X
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IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0578178
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0BRIDGET LAIRD
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IRS990/ProhibitedTaxShelterTransInd00
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IRS990/PYContributionsGrantsAmt06127657
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01466
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IRS990/PYOtherRevenueAmt00
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IRS990/PYTotalRevenueAmt06129123
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IRS990/ReportOtherAssetsInd00
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt04462884
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt02339163
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IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt0663632
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt0764212
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt0352541
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt0271140
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt02965599
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt016813
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01466
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt04856
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt014055
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt08585
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt045775
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99830
IRS990ScheduleA/PublicSupportPY170Pct00.99880
IRS990ScheduleA/PublicSupportTotal170Amt027559798
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt06383895
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt06791289
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt06958886
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt04815425
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt02610303
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt027559798
IRS990ScheduleA/TotalSupportAmt027605573
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.01$0.77$2.24$3.96$4.70$0.74
2024Detailed filing. Detailed filing data is available for this year.$4.61$1.61$3.00$4.26$4.72$0.47
2023Detailed filing. Detailed filing data is available for this year.$3.85$0.41$3.45$4.63$5.32$0.69
2022Detailed filing. Detailed filing data is available for this year.$5.28$1.16$4.12$5.57$4.95$0.62
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.57$1.06$3.51$3.65$4.02$0.38
2020Detailed filing. Detailed filing data is available for this year.$4.92$0.97$3.95$5.88$6.04$0.16
2019Detailed filing. Detailed filing data is available for this year.$4.47$0.36$4.10$5.02$5.02$0.00
2018Detailed filing. Detailed filing data is available for this year.$4.42$0.32$4.10$5.55$4.97$0.58
2017Detailed filing. Detailed filing data is available for this year.$3.81$0.29$3.52$5.49$5.61$0.12
2016Detailed filing. Detailed filing data is available for this year.$4.34$0.70$3.64$6.13$6.12$0.01
2015Detailed filing. Detailed filing data is available for this year.$3.77$0.14$3.63$6.20$5.15$1.05
2014Detailed filing. Detailed filing data is available for this year.$2.69$0.10$2.58$4.85$3.61$1.24
2013Summary only. Only limited summary data is available for this year.$1.41$0.07$1.34$2.63$2.68$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.43$0.05$1.39$1.95
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.83$0.03$0.80$1.59