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.
97¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2021 · 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
97%
of spending
Looks good: 97% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
<1 mo
of spending, in cash
Worth a look: 0.6 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$674K
268% of total assets
Concern: liabilities are 268% 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
$1.0M
+23% vs prior year
Spent
$609K
To programs
97%
Net assets
−$422K
By yearFY2020–FY2025
Revenue
$1.0M
FY2021▲ +23%
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
$609K
FY2021▼ -47%
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
−$422K
FY2021▲ +51%
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 FY2021 Form 990 (year ending June 2021) · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 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

97 cents of each dollar spent went to programs.

Program services 97% · $591K Management & general 3% · $18K

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 (FY2020); the FY2021 filing did not itemize Part VII
Board Member
$0Pt VII · Sec A
Executive Di
$0Pt VII · Sec A
Board Member
$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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1 program · $591K · in their own filed words · FY2020
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.

$591Kprogram expense

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$1.0M
Ln 12
Fees for servicesLn 2g$1.0M
Money outPt IX
$609K
Ln 25
Programscol B$591K
Managementcol C$18K
Owns and owesPt X
−$422K
net assets · Ln 32
Cash and savingsLn 1–2$29K
Total assetsLn 16$252K
LiabilitiesLn 26$674K
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$1.0M
Total revenueLn 12$1.0M
Assets in detailPt X, end of year
CashLn 1$29K
Cash and savings togetherLn 1–2$29K
Land, buildings, equipmentLn 10c$359
Total assetsLn 16$252K
LiabilitiesLn 26$674K
Net assetsLn 32−$422K
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 FY21End FY21
Cash and savingsLn 1–2$41K$29K
Land, buildings, equipmentLn 10c$359$359
Total assetsLn 16$139K$252K
LiabilitiesLn 26$998K$674K
Net assetsLn 32−$859K−$422K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$550K$506K$44K
Other employee benefitsLn 9$5K$4K$370
Payroll taxesLn 10$82K$76K$7K
Management feesLn 11a−$60K−$60K
Other fees for servicesLn 11g$23K$13K$10K
Advertising and promotionLn 12$57$57
Office expensesLn 13$3K$3K
OccupancyLn 16$120K$111K$9K
InterestLn 20$8K$8K
Depreciation, depletion and amortizationLn 22$239$239
InsuranceLn 23$73K$65K$7K
Other expenses (24a–d)Ln 24$89K$76K$13K
All other expensesLn 24e−$284K−$263K−$21K
Total functional expensesLn 25$609K$591K$18K$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 Viewing $1.0M$609K$437K−$422K 990 PDF
FY2020 $849K$1.2M−$307K−$859K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $1,045,576 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $848,596$1,045,576
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $848,596$1,045,576
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $598,889$636,996
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $556,835−$28,057
I-18 Total expensesPrior year $1,155,724$608,939
I-19 Revenue less expensesPrior year −$307,128$436,637
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 $1,045,576 across 2 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,045,576$1,045,576
VIII-12 Total revenueRelated to mission $1,045,576$1,045,576
Part IX · Statement of functional expenses $608,939 across 13 lines filed
IX-7 Other salaries and wagesPrograms $506,223 · Management $44,019$550,242
IX-9 Other employee benefitsPrograms $4,256 · Management $370$4,626
IX-10 Payroll taxesPrograms $75,558 · Management $6,570$82,128
IX-11a Management feesManagement −$60,000−$60,000
IX-11g Other fees for servicesPrograms $12,711 · Management $10,400$23,111
IX-12 Advertising and promotionManagement $57$57
IX-13 Office expensesPrograms $3,027$3,027
IX-16 OccupancyPrograms $110,705 · Management $9,253$119,958
IX-20 InterestManagement $7,967$7,967
IX-22 Depreciation, depletion and amortizationPrograms $239$239
IX-23 InsurancePrograms $65,488 · Management $7,276$72,764
IX-24 Other expenses (24a–d)Programs $76,021 · Management $12,917$88,938
IX-24e All other expensesPrograms −$262,845 · Management −$21,273−$284,118
IX-25 Total functional expensesPrograms $591,383 · Management $17,556 · Fundraising $0$608,939
Part X · Balance sheet $252,081 assets, 12 lines filed
Asset lines not itemized here account for $111,558; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $41,038$29,170
X-4 Accounts receivableStart of year $95,880$72,340
X-9 Prepaid expenses and deferred chargesStart of year $2,023$38,654
X-10c Land, buildings and equipment, netStart of year $359$359
X-16 Total assetsStart of year $139,300$252,081
X-17 Accounts payable and accrued expensesStart of year $354,151$31,706
X-24 Unsecured notes and loans payableStart of year $579,611$554,356
X-25 Other liabilitiesStart of year $64,435$88,279
X-26 Total liabilitiesStart of year $998,197$674,341
X-27 Net assets without donor restrictionsStart of year −$858,897−$422,260
X-32 Total net assets or fund balancesStart of year −$858,897−$422,260
X-33 Total liabilities and net assetsStart of year $139,300$252,081
Part XI · Reconciliation of net assets −$422,260 net assets at year end
XI-1 Total revenue$1,045,576
XI-2 Total expenses$608,939
XI-3 Revenue less expenses$436,637
XI-4 Net assets at start of year−$858,897
XI-10 Net assets at end of year−$422,260

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

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