Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 51,581,382 | 145,091,162 | 149,199,398 | 46,330,704 | 54,969,744 | 447,172,390 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 51,581,382 | 145,091,162 | 149,199,398 | 46,330,704 | 54,969,744 | 447,172,390 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | 257,963,979 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 189,208,411 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 51,581,382 | 145,091,162 | 149,199,398 | 46,330,704 | 54,969,744 | 447,172,390 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 59,338 | 25,730 | 35,912 | 59,575 | 82,915 | 263,470 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 15,000 | 85,861 | 176,383 | 61,892 | -26,061 | 313,075 |
| 11 | Total support. Add lines 7 through 10 | 447,748,935 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2024 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2024 |
(iii) Distributable Amount for 2024 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2024 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2024: | ||||
| a From 2019....... | ||||
| b From 2020....... | ||||
| c From 2021....... | ||||
| d From 2022....... | ||||
| e From 2023....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2024 distributable amount | ||||
|
i
Carryover from 2019 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2024 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2024 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2024, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2024. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2025. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2020..... | ||||
| b Excess from 2021..... | ||||
| c Excess from 2022..... | ||||
| d Excess from 2023..... | ||||
| e Excess from 2024..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | FUNDRAISING INCOME - 2020 AMOUNT: $ 15,000. 2021 AMOUNT: $ 85,861. 2022 AMOUNT: $ 176,383. 2023 AMOUNT: $ 61,892. 2024 AMOUNT: $ -26,061. |
| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
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| FORM 990, PART VI, SECTION A, LINE 1A | THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE CHAIR, IMMEDIATE PAST CHAIR, VICE CHAIR, SECRETARY, TREASURER, AND SUCH OTHER MEMBERS AS MAY BE APPOINTED BY THE BOARD OF DIRECTORS. THE COMMITTEE SHALL HAVE AND EXERCISE THE AUTHORITY OF THE BOARD OF DIRECTORS IN THE MANAGEMENT OF THE FOUNDATION DURING THE INTERVALS BETWEEN MEETINGS. DELEGATION OF AUTHORITY TO ACT ON BEHALF TO AN EXECUTIVE COMMITEE OR SIMILAR COMMITTEE: COMMITTEES , AS A SMALLER GROUP, CAN BE MORE FOCUSED AND EFFICIENT IN DEALING WITH ISSUES THAN THE FULL BOARD. A COMMITTEE IS CREATED TO PROVIDE COUNSELING AND ADVICE FOR THE BOARD OR TO HANDLE A TASK ON THE BOARD'S AGENDA. FOR KIDS IN NEED FOUNDATION (KINF), EFFECTIVE COMMITTEES HAVE: - A CLEAR JOB DESCRIPTION AND DEFINED GOALS - A CHAIR WHO IS ABLE TO INVOLVE ALL MEMBERS IN THE COMMITTEE WORK - MEMBERS WHO ARE COMMITTED AND WILLING TO SPEND THE NEEDED TIME TO ACCOMPLISH THEIR TASKS - A SENSE OF BEING PART OF THE FULL BOARD AND NOT WORKING IN ISOLATION - AN UNDERSTANDING OF TIME CONSTRAINTS AND DEADLINES - AN UNDERSTANDING THAT IT DOES NOT MAKE DECISIONS; RATHER IT ADVISES, RECOMMENDS, OR CARRIES OUT A TASK - AN EVALUATION PROCESS TO ASSESS ITS OWN ACHIEVEMENTS THE KINF COMMITTEES ARE AS FOLLOWS AND INCLUDE THE FOLLOWING RESPONSIBILITIES: EXECUTIVE COMMITTEE - EXERCISES THE AUTHORITY OF THE BOARD WHEN THE BOARD IS NOT IN SESSION - ENSURES A FRAMEWORK AND PROCESS FOR STRATEGIC PLANNING THAT REFLECTS A SHARED BOARD AND STAFF VISION OF THE ORGANIZATION'S ROLE, VALUES AND PRIORITIES; MONITORS THE ORGANIZATION'S PROGRESS AGAINST THE STRATEGIC PLAN - ESTABLISHES THE COMPENSATION [SALARY AND BENEFITS] OF THE CEO, CONSISTENT WITH APPLICABLE IRS AND OTHER REGULATIONS - SETS THE AGENDA FOR BOARD MEETINGS GOVERNANCE & NOMINATING COMMITTEE - ENSURES THE HEALTH AND FUNCTIONING OF THE BOARD - NOMINATES INDIVIDUALS TO SERVE AS DIRECTORS - ENSURES THE INTEGRITY OF THE NOMINATING PROCESS AND SUCCESSION PLANNING - CONDUCTS NEW DIRECTOR ORIENTATION - RECOMMENDS GOVERNANCE PRINCIPLES AND POLICIES - PRODUCES BOARD MATERIALS - EVALUATES THE PERFORMANCE OF THE BOARD AND INDIVIDUAL DIRECTORS FINANCE & INVESTMENT COMMITTEE - REVIEWS THE ACCURACY OF THE FINANCIAL STATEMENTS AND REPORTS - OVERSEES FINANCIAL POLICIES, CAPITAL STRUCTURE, AND ANNUAL OPERATING AND CAPITAL BUDGET - OVERSEES INVESTMENTS, CREDIT AND OTHER MARKET RISKS AUDIT COMMITTEE EVALUATES: - THE INTEGRITY OF THE FINANCIAL STATEMENTS - THE EFFECTIVENESS OF THE INTERNAL CONTROLS OVER FINANCIAL REPORTING - THE INDEPENDENCE AND QUALIFICATIONS OF THE ACCOUNTING FIRM AND THE QUALITY OF THE WORK - THE FOUNDATION'S COMPLIANCE WITH REGULATORY REQUIREMENTS |
| FORM 990, PART VI, SECTION B, LINE 11B | THE 990 IS REVIEWED BY TWO COMMITTEES (FINANCE INVESTMENT COMMITTEE, AUDIT COMMITTEE) WHO WILL APPROVE THE 990 AS A PART OF THEIR MEETINGS. THESE REVIEWS WILL TAKE PLACE AS SOON AS THE 990 IS COMPLETED EITHER VIA A PART OF A SCHEDULED MEETING OR VIA REVIEW SENT BY EMAIL. THE REVIEW WILL BE IN CONJUNCTION WITH THE REVIEW OF THE ANNUAL AUDITED FINANCIAL STATEMENTS. THESE COMMITTEES REPRESENT HALF OF THE FULL BOARD. THE NEXT FULL BOARD MEETING MATERIALS WILL INCLUDE THE 990 TO BE FILED; HOWEVER, IF THE TWO COMMITTEES HAVE REVIEWED AND FULL BOARD MEETING IS NOT TIMELY, THE ORGANIZATION MAY FILE THE 990 WITH THE IRS AHEAD OF INCLUSION TO THE FULL BOARD. |
| FORM 990, PART VI, SECTION B, LINE 11B | FULL 990 AND ALL SUPPORTING SCHEDULES ARE SHARED AND VOTED UPON BY THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY COVERS THE BOARD OF DIRECTORS WHO COMPLETE A CONFLICT OF INTEREST FORM ANNUALLY. THE BOARD OF DIRECTORS REVIEW AND IDENTIFIES WHEN CONFLICTS EXIST. BEFORE ANY VOTES ARE TAKEN DURING A BOARD MEETING, MEMBERS WHO HAVE A CONFLICT MUST ABSTAIN FROM VOTING. THE DISCUSSION AND PROCEEDINGS RELATED TO POTENTIAL/ACTUAL CONFLICTS OF INTEREST ARE DOCUMENTED IN THE BOARD MEETING MINUTES. |
| FORM 990, PART VI, SECTION B, LINE 15 | COMPENSATION OF THE CEO WAS INITIALLY DETERMINED WITH THE SUPPORT OF THE SEARCH FIRM RESPONSIBLE FOR FILLING THE POSITION AND AN OUTSIDE COMPENSATION CONSULTANT HIRED IN 2019. PROSPECTIVELY, THE CEO'S ANNUAL REVIEW IS CONDUCTED BY THE BOARD'S EXECUTIVE COMMITTEE (EC) WITH INPUT FROM STAFF ON OVERALL ORGANIZATIONAL PERFORMANCE, METRICS, ETC. THE EC WILL ESTABLISH A SALARY UPLIFT FOR THE CEO AND COMMUNICATE ANY ADJUSTMENTS TO THE VP OF FINANCE AND OPERATIONS. ADDITIONALLY, THE EC WILL DETERMINE WHEN AND HOW A COMPENSATION EXTERNAL ASSESSMENT IS NECESSARY. NO OTHER PROCESSES INVOLVING KEY EMPLOYEES INVOLVE THE EC AND/OR THE BOARD. THE LATEST REVIEW BY INDEPENDENT PERSONS, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION OF THE COMPENSATION PROCESS TOOK PLACE IN 2024. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION HAS ALL DOCUMENTS AVAILABLE IN THE MAIN OFFICE. AN INDIVIDUAL CAN VIEW THE DOCUMENTS UPON REQUEST. THE ORGANIZATION PUBLISHES AN ANNUAL REPORT, WHICH IS AVAILABLE ON THEIR WEBSITE. THE ORGANIZATION MAINTAINS A COPY OF FORM 1023 AND FORM 990 FILED WITH THE IRS AT THEIR MAIN OFFICE FOR REVIEW. THE RETURNS ARE ALSO POSTED ON GUIDESTAR.ORG FOR THE GENERAL PUBLIC TO REVIEW, AS WELL AS ON THE ORGANIZATION'S WEBSITE. |
| FORM 990, PART XII, LINE 2C: | THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. |
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