Kids First Foundation FY2020 filing

Tax-deductible

Vista, CA501(c)(3)Since 1989ReligionEIN 62-1451701Revenue $849K in FY2020

On file with the IRSkidsfirstfoundation.net993 C S Santa Fe Ave 135, 92083-6910 · Vista, CATax-exempt since Jan 1992Publicly supported charity — 170(b)(1)(A)(vi)

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Kids First Foundation offers specialized therapeutic and individually tailored services, including group and mental health services to adolescents ages 12-18 years old.

501(c)(3) charity; gifts are tax-deductible.
72¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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FY2020 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $110K a year · 11% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
72%
of spending
Fine: 72% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Cash reserves
<1 mo
of spending, in cash
Concern: 0.4 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$998K
717% of total assets
Concern: liabilities are 717% of assets; over 80%.
Pt X · Ln 26
Independent board members
0
of 5 voting members
Concern: none of 5 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$849K
Spent
$1.2M
To programs
72%
Net assets
−$859K
By yearFY2020–FY2025
Revenue
$849K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$849K
FY2021$1.0M
FY2022$867K
FY2023$1.1M
FY2024$1.1M
FY2025$1.2M
Expenses
$1.2M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$1.2M
FY2021$609K
FY2022$681K
FY2023$967K
FY2024$957K
FY2025$1.1M
Net assets
−$859K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020−$859K
FY2021−$422K
FY2022−$236K
FY2023−$111K
FY2024$13K
FY2025$109K

From the FY2020 Form 990 (year ending June 2020) · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jan 1992.

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

Where the money goes

72 cents of each dollar spent went to programs.

Program services 72% · $827K Management & general 28% · $329K

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

5 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Executive Di
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Deliaha Martin’s $78K as Executive Di is at the 33rd percentile of top reported officer pay among 1636 $1–10M religion nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

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

NameFY2025FY2024FY2023
Deliaha Martin$78,213$70,351—
Delia Martin——$65,000

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 15aNo

Programs and updates

Provides group homes with intensive therapy for children with autism and developmental disabilities.

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Provided by the organization

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1 program · $827K · in their own filed words · FY2019
01

The program provides 24 hour care, supervision and mental health treatment. Youth services utilize a highly structured therapeutic environment to help youth address issues that have prevented them from realizing their full potential. Individual, family and group therapy are provided by in-house therapists.

$827Kprogram expense

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$849K
Ln 12
Fees for servicesLn 2g$849K
Money outPt IX
$1.2M
Ln 25
Programscol B$827K
Managementcol C$329K
Owns and owesPt X
−$859K
net assets · Ln 32
Cash and savingsLn 1–2$41K
Total assetsLn 16$139K
LiabilitiesLn 26$998K
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$849K
Total revenueLn 12$849K
Assets in detailPt X, end of year
CashLn 1$41K
Cash and savings togetherLn 1–2$41K
Land, buildings, equipmentLn 10c$359
Total assetsLn 16$139K
LiabilitiesLn 26$998K
Net assetsLn 32−$859K
OperationsPt I, VI
EmployeesI 517
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$24K$41K
Land, buildings, equipmentLn 10c$598$359
Total assetsLn 16$162K$139K
LiabilitiesLn 26$713K$998K
Net assetsLn 32−$552K−$859K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$532K$489K$43K
Payroll taxesLn 10$67K$62K$5K
Management feesLn 11a$240K$240K
Other fees for servicesLn 11g$36K$20K$16K
Advertising and promotionLn 12$228$228
Office expensesLn 13$1K$1K
OccupancyLn 16$123K$114K$9K
TravelLn 17$350$175$175
Depreciation, depletion and amortizationLn 22$240$240
InsuranceLn 23$35K$31K$3K
Other expenses (24a–d)Ln 24$108K$103K$5K
All other expensesLn 24e$12K$6K$6K
Total functional expensesLn 25$1.2M$827K$329K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.2M$1.1M$96K$109K 990 PDF
FY2024 $1.1M$957K$124K$13K 990 PDF
FY2023 $1.1M$967K$125K−$111K 990 PDF
FY2022 $867K$681K$186K−$236K 990 PDF
FY2021 $1.0M$609K$437K−$422K 990 PDF
FY2020 Viewing $849K$1.2M−$307K−$859K 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 FY2020 990 (6 parts)
Part I · Summary $848,596 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $1,034,491$848,596
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $1,034,491$848,596
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $549,174$598,889
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $525,796$556,835
I-18 Total expensesPrior year $1,074,970$1,155,724
I-19 Revenue less expensesPrior year −$40,479−$307,128
Part VI · Governance 0 of 5 board members independent, 4 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $848,596 across 2 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $848,596$848,596
VIII-12 Total revenueRelated to mission $848,596$848,596
Part IX · Statement of functional expenses $1,155,724 across 12 lines filed
IX-7 Other salaries and wagesPrograms $489,150 · Management $42,535$531,685
IX-10 Payroll taxesPrograms $61,828 · Management $5,376$67,204
IX-11a Management feesManagement $240,000$240,000
IX-11g Other fees for servicesPrograms $19,969 · Management $16,339$36,308
IX-12 Advertising and promotionManagement $228$228
IX-13 Office expensesPrograms $1,177$1,177
IX-16 OccupancyPrograms $114,086 · Management $9,379$123,465
IX-17 TravelPrograms $175 · Management $175$350
IX-22 Depreciation, depletion and amortizationPrograms $240$240
IX-23 InsurancePrograms $31,468 · Management $3,496$34,964
IX-24 Other expenses (24a–d)Programs $102,744 · Management $5,352$108,096
IX-24e All other expensesPrograms $6,161 · Management $5,846$12,007
IX-25 Total functional expensesPrograms $826,998 · Management $328,726 · Fundraising $0$1,155,724
Part X · Balance sheet $139,300 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $23,793$41,038
X-4 Accounts receivableStart of year $128,592$95,880
X-9 Prepaid expenses and deferred chargesStart of year $493$2,023
X-10c Land, buildings and equipment, netStart of year $598$359
X-16 Total assetsStart of year $161,666$139,300
X-17 Accounts payable and accrued expensesStart of year $112,381$354,151
X-24 Unsecured notes and loans payableStart of year $579,611$579,611
X-25 Other liabilitiesStart of year $21,443$64,435
X-26 Total liabilitiesStart of year $713,435$998,197
X-27 Net assets without donor restrictionsStart of year −$551,769−$858,897
X-32 Total net assets or fund balancesStart of year −$551,769−$858,897
X-33 Total liabilities and net assetsStart of year $161,666$139,300
Part XI · Reconciliation of net assets −$858,897 net assets at year end
XI-1 Total revenue$848,596
XI-2 Total expenses$1,155,724
XI-3 Revenue less expenses−$307,128
XI-4 Net assets at start of year−$551,769
XI-10 Net assets at end of year−$858,897

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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