Kids Kampus INC

IRS exemption revoked

McPherson, KSUnknown exempt organization EIN 36-4794997Revenue −$254K in FY2021Latest return filed May 16, 2022

On file with the IRSkidskampusmcpherson.comMcPherson, KS

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To provide affordable, safe, loving, nurturing day care

82¢ of each $1 spent went to programs.
Run by 6 volunteers and 86 employees.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2021
latest Form 990
Concern: the latest return is for FY2021, 5 tax years back; more than 4 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 2
filings with a surplus
Average deficit $713K a year · 130% of revenue · last 2 filings
Worth a look: a surplus in 1 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
82%
of spending
Looks good: 82% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$65K
to officers and key staff · 5% of spending
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
Named funders
1
named funder · $64K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
total owed
No data yet: the filing does not give total assets.
Pt X · Ln 26
Independent board members
6
of 7 voting members
Looks good: 6 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
−$254K
-119% vs prior year
Spent
$1.3M
To programs
82%
Net assets
$0
By yearFY2020–FY2021
Revenue
−$254K
FY2021▼ -119%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.4M
FY2021−$254K
Expenses
$1.3M
FY2021▲ +10%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.2M
FY2021$1.3M
Net assets
$0
FY2021▼ -100%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.6M
FY2021$0

From the FY2021 Form 990 (year ending June 2021) · see the original

990 PDF Claim
IRS revoked this organization's tax-exempt status on November 15, 2024

Is it real?

No. The IRS revoked its tax exemption. Latest filing on record: FY2021.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

82 cents of each dollar spent went to programs.

Program services 82% · $1.1M Management & general 18% · $237K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

7 people listed on the 990; $65K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Administrator
$65,000Pt VII · Sec A
President/Chairperson
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2021FY2020
Mrs Wanda Williams$65,000$65,001

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Kids Kampus INC executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Offers affordable, safe, and loving childcare for families.

Questions for Kids Kampus INC

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Your first name shows with your question. Kids Kampus INC answers here, for everyone.

1 program · $1.1M · in their own filed words · FY2020
01

Providing affordable, safe, loving, nurturing daycare in a developmentally appropriate environment with multi-discipline educational programs. Kids Kampus, Inc. sold their operations as of 6/30/2021 to Butterfield Memorial Foundation.

$1.1Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$64K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
−$254K
Ln 12
Fees for servicesLn 2g$1.4M
Gifts and grantsLn 1h$210K
Investment incomeLn 3$205
Money outPt IX
$1.3M
Ln 25
Programscol B$1.1M
Managementcol C$237K
Owns and owesPt X
$0
net assets · Ln 32
Total assetsLn 16$0
LiabilitiesLn 26$0
PeoplePt VI, VII
7
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$210K
Government grantsLn 1e$210K
Fees for servicesLn 2g$1.4M
Investment incomeLn 3$205
Gains on assetsLn 7−$1.9M
Total revenueLn 12−$254K
Assets in detailPt X, end of year
Total assetsLn 16$0
LiabilitiesLn 26$0
Net assetsLn 32$0
OperationsPt I, VI
EmployeesI 586
VolunteersI 66
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Total assetsLn 16$1.6M$0
LiabilitiesLn 26$36K$0
Net assetsLn 32$1.6M$0
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$65K$65K
Other salaries and wagesLn 7$881K$881K
Pension plan contributionsLn 8$1K$1K
Other employee benefitsLn 9$34K$34K
Accounting feesLn 11c$4K$4K
Other fees for servicesLn 11g$430$430
Advertising and promotionLn 12$2K$2K
Office expensesLn 13$36K$36K
OccupancyLn 16$27K$27K
TravelLn 17$5K$5K
InterestLn 20$66K$66K
Depreciation, depletion and amortizationLn 22$65K$65K
InsuranceLn 23$18K$18K
Other expenses (24a–d)Ln 24$97K$81K$16K
All other expensesLn 24e$21K$21K
Total functional expensesLn 25$1.3M$1.1M$237K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2021 Latest ViewingFiled with the IRS May 16, 2022 −$254K$1.3M−$1.6M$0 990 PDF
FY2020Filed with the IRS Nov 9, 2021 $1.4M$1.2M$151K$1.6M 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary −$253,713 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $202,500$209,622
I-9 Program service revenuePrior year $1,148,251$1,415,552
I-10 Investment incomePrior year $17−$1,878,887
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $1,350,768−$253,713
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $900,264$982,059
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $299,335$340,599
I-18 Total expensesPrior year $1,199,599$1,322,658
I-19 Revenue less expensesPrior year $151,169−$1,576,371
Part VI · Governance 6 of 7 board members independent, 1 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members6
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue −$253,713 across 6 lines filed
VIII-1e Government grants$209,622
VIII-1h Total contributions, gifts and grants$209,622
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,415,552$1,415,552
VIII-3 Investment incomeExcluded from tax $205$205
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$1,879,092−$1,879,092
VIII-12 Total revenueRelated to mission $1,415,552 · Unrelated business $0 · Excluded from tax −$1,878,887−$253,713
Part IX · Statement of functional expenses $1,322,658 across 15 lines filed
IX-5 Pay of current officers, directors and key staffManagement $65,000$65,000
IX-7 Other salaries and wagesPrograms $881,455$881,455
IX-8 Pension plan contributionsManagement $1,424$1,424
IX-9 Other employee benefitsManagement $34,180$34,180
IX-11c Accounting feesPrograms $3,820$3,820
IX-11g Other fees for servicesPrograms $430$430
IX-12 Advertising and promotionPrograms $1,816$1,816
IX-13 Office expensesManagement $36,447$36,447
IX-16 OccupancyPrograms $26,512$26,512
IX-17 TravelPrograms $4,682$4,682
IX-20 InterestManagement $66,195$66,195
IX-22 Depreciation, depletion and amortizationPrograms $64,825$64,825
IX-23 InsuranceManagement $18,249$18,249
IX-24 Other expenses (24a–d)Programs $81,007 · Management $15,820$96,827
IX-24e All other expensesPrograms $20,796$20,796
IX-25 Total functional expensesPrograms $1,085,343 · Management $237,315 · Fundraising $0$1,322,658
Part X · Balance sheet $0 assets, 6 lines filed
X-15 Other assetsStart of year $313,920$0
X-16 Total assetsStart of year $1,612,210$0
X-26 Total liabilitiesStart of year $35,839$0
X-27 Net assets without donor restrictionsStart of year $1,576,371$0
X-32 Total net assets or fund balancesStart of year $1,576,371$0
X-33 Total liabilities and net assetsStart of year $1,612,210$0
Part XI · Reconciliation of net assets $0 net assets at year end
XI-1 Total revenue−$253,713
XI-2 Total expenses$1,322,658
XI-3 Revenue less expenses−$1,576,371
XI-4 Net assets at start of year$1,576,371
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$0

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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