King Child Supervision INC

Tax-deductible

Ann Arbor, MI501(c)(3)Since 1987UnclassifiedEIN 55-0669402

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To provide high-quality, affordable before and after school enrichment program for the children of the martin luther King JR elementary school.

501(c)(3) charity; gifts are tax-deductible.
71¢ of each $1 spent went to programs.
$70K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $65K a year · 19% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
71%
of spending
Fine: 71% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$70K
to officers and key staff · 15% of spending
Looks good: pay to officers and key staff is 15% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
14 mo
of spending, in cash
Looks good: 13.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $20K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$278
0.04% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$452K
+25% vs prior year
Spent
$478K
To programs
71%
Net assets
$618K
By yearFY2020–FY2024
Revenue
$452K
FY2024▲ +25%
Revenue by fiscal year
FY2020$291K
FY2021$17K
FY2022$602K
FY2023$434K
FY2024$362K
FY2024$452K
Expenses
$478K
FY2024▲ +21%
Expenses by fiscal year
FY2020$271K
FY2021$90K
FY2022$255K
FY2023$370K
FY2024$396K
FY2024$478K
Net assets
$618K
FY2024▼ -4%
Net assets by fiscal year
FY2020$342K
FY2021$269K
FY2022$615K
FY2023$679K
FY2024$645K
FY2024$618K

From the FY2024 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jul 1992.

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

Where the money goes

71 cents of each dollar spent went to programs.

Program services 71% · $339K Management & general 29% · $139K

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

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Who runs it and what they're paid

9 people listed on the 990; $70K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$70,042Pt VII · Sec A
Secretary and Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
President and Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Heather Tate$70,042$63,786$57,754$57,590$51,328—
Heather Brescol—————$53,686

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.

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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 15aYes

Programs and updates

Offers affordable before and after school enrichment programs for local elementary school children.

Provided by the organization

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1 program · $339K · in their own filed words · FY2024
01

To provide high-quality, affordable before and after school enrichment program for the children of the martin luther king JR elementary school.

$339Kprogram 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 · FY2021
Total grants receivedfrom 1 funder$20K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$452K
Ln 12
Fees for servicesLn 2g$445K
Investment incomeLn 3$7K
Money outPt IX
$478K
Ln 25
Programscol B$339K
Managementcol C$139K
Owns and owesPt X
$618K
net assets · Ln 32
Cash and savingsLn 1–2$537K
Total assetsLn 16$619K
LiabilitiesLn 26$278
PeoplePt VI, VII
9
listed · VII A
PaidVII A1
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$445K
Investment incomeLn 3$7K
Total revenueLn 12$452K
Assets in detailPt X, end of year
CashLn 1$38K
SavingsLn 2$499K
Cash and savings togetherLn 1–2$537K
InvestmentsLn 11–13$30K
Land, buildings, equipmentLn 10c$482
Total assetsLn 16$619K
LiabilitiesLn 26$278
Net assetsLn 32$618K
OperationsPt I, VI
EmployeesI 534
VolunteersI 60
Fiscal year endsHeaderDecember
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 FY24End FY24
Cash and savingsLn 1–2$606K$537K
InvestmentsLn 11–13$30K$30K
Land, buildings, equipmentLn 10c$803$482
Total assetsLn 16$651K$619K
LiabilitiesLn 26$5K$278
Net assetsLn 32$645K$618K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$287K$201K$86K
Pension plan contributionsLn 8$2K$1K$590
Other employee benefitsLn 9$20K$14K$6K
Payroll taxesLn 10$24K$17K$7K
Legal feesLn 11b$600$600
Accounting feesLn 11c$9K$9K
Other fees for servicesLn 11g$1K$591$567
Advertising and promotionLn 12$1K$1K
Office expensesLn 13$105K$95K$10K
Information technologyLn 14$6K$6K
OccupancyLn 16$17K$10K$7K
TravelLn 17$412$412
Conferences, conventions and meetingsLn 19$60$60
Depreciation, depletion and amortizationLn 22$321$321
InsuranceLn 23$5K$5K
Total functional expensesLn 25$478K$339K$139K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $362K$396K−$34K$645K 990 PDF
FY2023 $434K$370K$64K$679K 990 PDF
FY2022 $602K$255K$346K$615K 990 PDF
FY2021 $17K$90K−$73K$269K 990 PDF
FY2020 $291K$271K$20K$342K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (5 parts)
Part I · Summary $451,702 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $349,520$444,927
I-10 Investment incomePrior year $12,310$6,775
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $361,830$451,702
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 $284,792$333,014
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $111,405$145,331
I-18 Total expensesPrior year $396,197$478,345
I-19 Revenue less expensesPrior year −$34,367−$26,643
Part VIII · Statement of revenue $451,702 across 3 lines filed
Lines not itemized here account for −$4,144 of total revenue; see the IRS return.
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $449,071$449,071
VIII-3 Investment incomeRelated to mission $6,775$6,775
VIII-12 Total revenueRelated to mission $451,702 · Unrelated business $0 · Excluded from tax $0$451,702
Part IX · Statement of functional expenses $478,345 across 15 lines filed
IX-7 Other salaries and wagesPrograms $201,088 · Management $86,232$287,320
IX-8 Pension plan contributionsPrograms $1,383 · Management $590$1,973
IX-9 Other employee benefitsPrograms $13,753 · Management $5,937$19,690
IX-10 Payroll taxesPrograms $16,843 · Management $7,188$24,031
IX-11b Legal feesManagement $600$600
IX-11c Accounting feesManagement $9,384$9,384
IX-11g Other fees for servicesPrograms $591 · Management $567$1,158
IX-12 Advertising and promotionManagement $1,042$1,042
IX-13 Office expensesPrograms $95,282 · Management $9,821$105,103
IX-14 Information technologyManagement $5,750$5,750
IX-16 OccupancyPrograms $10,000 · Management $6,621$16,621
IX-17 TravelManagement $412$412
IX-19 Conferences, conventions and meetingsManagement $60$60
IX-22 Depreciation, depletion and amortizationPrograms $321$321
IX-23 InsuranceManagement $4,880$4,880
IX-25 Total functional expensesPrograms $339,261 · Management $139,084 · Fundraising $0$478,345
Part X · Balance sheet $618,725 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $69,233$37,887
X-2 Savings and temporary cash investmentsStart of year $536,488$499,162
X-4 Accounts receivableStart of year $14,034$51,194
X-10c Land, buildings and equipment, netStart of year $803$482
X-11 Publicly traded securitiesStart of year $30,000$30,000
X-16 Total assetsStart of year $650,558$618,725
X-25 Other liabilitiesStart of year $5,468$278
X-26 Total liabilitiesStart of year $5,468$278
X-27 Net assets without donor restrictionsStart of year $645,090$618,447
X-32 Total net assets or fund balancesStart of year $645,090$618,447
X-33 Total liabilities and net assetsStart of year $650,558$618,725
Part XI · Reconciliation of net assets $618,447 net assets at year end
XI-1 Total revenue$451,702
XI-2 Total expenses$478,345
XI-3 Revenue less expenses−$26,643
XI-4 Net assets at start of year$645,090
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$618,447

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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