Kids INC

Tax-deductible

Kula, HI501(c)(3)EIN 99-0293032Revenue $729K in FY2023

On file with the IRS201 Naele Rd, 96790-8749 · Kula, HITax-exempt since Aug 2020School — 170(b)(1)(A)(ii)

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Provide Preschool and daycare services for children ages 2-5 years. Licensed for 48 children

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2023 · 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
FY2023
latest Form 990
Fine: the latest return is for FY2023, 3 tax years back; within 3 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 4
filings with a surplus
Average surplus $29K a year · 4% of revenue · last 4 filings
Worth a look: a surplus in 2 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
2 mo
of spending, in cash
Fine: 2.1 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 3 voting members
Looks good: 3 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$729K
+9% vs prior year
Spent
$747K
To programs
100%
Net assets
$128K
By yearFY2020–FY2023
Revenue
$729K
FY2023▲ +9%
Tap a bar for its year
Revenue by fiscal year
FY2020$618K
FY2021$820K
FY2022$666K
FY2023$729K
Expenses
$747K
FY2023▼ -3%
Tap a bar for its year
Expenses by fiscal year
FY2020$558K
FY2021$638K
FY2022$773K
FY2023$747K
Net assets
$128K
FY2023▼ -13%
Tap a bar for its year
Net assets by fiscal year
FY2020$72K
FY2021$253K
FY2022$147K
FY2023$128K

From the FY2023 Form 990 · see the original

Form 990 (PDF) Claim

Is it real?

Yes. Revoked May 2019, reinstated. IRS ruling Aug 2020, per the IRS master file. Latest filing on record: FY2023. IRS ruling in Aug 2020.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $747K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

3 people listed on the 990.

Part VII, Section A · reportable compensation
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A

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

NameFY2022FY2021FY2020
Lauren Toker$60,750$52,072$38,958

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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Offers licensed preschool and daycare for children aged 2-5.

Questions for Kids INC

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Provided by the organization

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1 program · $747K · in their own filed words · FY2023
01

Daycare provided for 48 children ages 2-5

$747Kprogram expense

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$729K
Ln 12
Fees for servicesLn 2g$729K
Money outPt IX
$747K
Ln 25
Programscol B$747K
Owns and owesPt X
$128K
net assets · Ln 32
Cash and savingsLn 1–2$128K
Total assetsLn 16$128K
LiabilitiesLn 26$0
PeoplePt VI, VII
3
listed · VII A
PaidVII A0
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$729K
Gains on assetsLn 7$0
Total revenueLn 12$729K
Assets in detailPt X, end of year
CashLn 1$128K
SavingsLn 2$0
Cash and savings togetherLn 1–2$128K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$128K
LiabilitiesLn 26$0
Net assetsLn 32$128K
OperationsPt I, VI
EmployeesI 512
VolunteersI 60
Fiscal year endsHeaderDecember
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 FY23End FY23
Cash and savingsLn 1–2$147K$128K
InvestmentsLn 11–13$0$0
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$147K$128K
LiabilitiesLn 26$0$0
Net assetsLn 32$147K$128K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0$0
Grants to domestic individualsLn 2$0$0
Grants and assistance to foreign recipientsLn 3$0$0
Benefits paid to or for membersLn 4$0$0
Pay of current officers, directors and key staffLn 5$0$0$0$0
Pay of disqualified personsLn 6$0$0$0$0
Other salaries and wagesLn 7$327K$327K$0$0
Pension plan contributionsLn 8$0$0$0$0
Other employee benefitsLn 9$72K$72K$0$0
Payroll taxesLn 10$25K$25K$0$0
Management feesLn 11a$1K$1K$0$0
Legal feesLn 11b$0$0$0$0
Accounting feesLn 11c$6K$6K$0$0
Lobbying feesLn 11d$0$0$0$0
Professional fundraising feesLn 11e$0$0
Investment management feesLn 11f$0$0$0$0
Other fees for servicesLn 11g$0$0$0$0
Advertising and promotionLn 12$3K$3K$0$0
Office expensesLn 13$16K$16K$0$0
Information technologyLn 14$3K$3K$0$0
RoyaltiesLn 15$0$0$0$0
OccupancyLn 16$101K$101K$0$0
TravelLn 17$11K$11K$0$0
Travel and entertainment for public officialsLn 18$0$0$0$0
Conferences, conventions and meetingsLn 19$0$0$0$0
InterestLn 20$20K$20K$0$0
Payments to affiliatesLn 21$0$0$0$0
Depreciation, depletion and amortizationLn 22$0$0$0$0
InsuranceLn 23$35K$35K$0$0
Other expenses (24a–d)Ln 24$127K$127K$0$0
All other expensesLn 24e$0$0$0$0
Total functional expensesLn 25$747K$747K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2023 Latest Viewing $729K$747K−$18K$128K 990 PDF
FY2022 $666K$773K−$107K$147K 990 PDF
FY2021 $820K$638K$182K$253K 990 PDF
FY2020 $618K$558K$60K$72K 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 FY2023 990 (6 parts)
Part I · Summary $728,782 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $666,087$728,782
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $666,087$728,782
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 $411,309$424,313
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $361,434$322,953
I-18 Total expensesPrior year $772,743$747,266
I-19 Revenue less expensesPrior year −$106,656−$18,484
Part VI · Governance 3 of 3 board members independent, 5 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members3
VI-2 Family or business relationship among officers or directorsYes
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
Part VIII · Statement of revenue $728,782 across 16 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$0
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$0
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $0 · Unrelated business $0 · Excluded from tax $0$728,782
VIII-3 Investment incomeRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-6 Net rental income or lossRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-7 Net gain or loss on sales of assetsRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $0$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$728,782
Part IX · Statement of functional expenses $747,266 across 31 lines filed
IX-1 Grants to domestic organizationsPrograms $0$0
IX-2 Grants to domestic individualsPrograms $0$0
IX-3 Grants and assistance to foreign recipientsPrograms $0$0
IX-4 Benefits paid to or for membersPrograms $0$0
IX-5 Pay of current officers, directors and key staffPrograms $0 · Management $0 · Fundraising $0$0
IX-6 Pay of disqualified personsPrograms $0 · Management $0 · Fundraising $0$0
IX-7 Other salaries and wagesPrograms $327,063 · Management $0 · Fundraising $0$327,063
IX-8 Pension plan contributionsPrograms $0 · Management $0 · Fundraising $0$0
IX-9 Other employee benefitsPrograms $72,230 · Management $0 · Fundraising $0$72,230
IX-10 Payroll taxesPrograms $25,020 · Management $0 · Fundraising $0$25,020
IX-11a Management feesPrograms $1,308 · Management $0 · Fundraising $0$1,308
IX-11b Legal feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11c Accounting feesPrograms $5,808 · Management $0 · Fundraising $0$5,808
IX-11d Lobbying feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11e Professional fundraising feesFundraising $0$0
IX-11f Investment management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11g Other fees for servicesPrograms $0 · Management $0 · Fundraising $0$0
IX-12 Advertising and promotionPrograms $3,028 · Management $0 · Fundraising $0$3,028
IX-13 Office expensesPrograms $15,570 · Management $0 · Fundraising $0$15,570
IX-14 Information technologyPrograms $2,962 · Management $0 · Fundraising $0$2,962
IX-15 RoyaltiesPrograms $0 · Management $0 · Fundraising $0$0
IX-16 OccupancyPrograms $100,900 · Management $0 · Fundraising $0$100,900
IX-17 TravelPrograms $11,260 · Management $0 · Fundraising $0$11,260
IX-18 Travel and entertainment for public officialsPrograms $0 · Management $0 · Fundraising $0$0
IX-19 Conferences, conventions and meetingsPrograms $0 · Management $0 · Fundraising $0$0
IX-20 InterestPrograms $20,092 · Management $0 · Fundraising $0$20,092
IX-21 Payments to affiliatesPrograms $0 · Management $0 · Fundraising $0$0
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $0 · Fundraising $0$0
IX-23 InsurancePrograms $34,529 · Management $0 · Fundraising $0$34,529
IX-24 Other expenses (24a–d)Programs $127,496 · Management $0 · Fundraising $0$127,496
IX-24e All other expensesPrograms $0 · Management $0 · Fundraising $0$0
IX-25 Total functional expensesPrograms $747,266 · Management $0 · Fundraising $0$747,266
Part X · Balance sheet $128,181 assets, 22 lines filed
X-1 Cash, non-interest-bearingStart of year $146,665$128,181
X-2 Savings and temporary cash investmentsStart of year $0$0
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $0$0
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $0$0
X-10c Land, buildings and equipment, netStart of year $0$0
X-11 Publicly traded securitiesStart of year $0$0
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $0$0
X-16 Total assetsStart of year $146,665$128,181
X-17 Accounts payable and accrued expensesStart of year $0$0
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-25 Other liabilitiesStart of year $0$0
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $146,665$128,181
X-33 Total liabilities and net assetsStart of year $146,665$128,181
Part XI · Reconciliation of net assets $128,181 net assets at year end
XI-1 Total revenue$728,782
XI-2 Total expenses$747,266
XI-3 Revenue less expenses−$18,484
XI-4 Net assets at start of year$146,665
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$128,181

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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