2021-05-17T09:52:59-05:00 2020-08-31 431109768 KPM CPAS PC 1445 E REPUBLIC RD SPRINGFIELD MO 65804 990 2019-09-01 831966879 KIDS ACROSS AMERICA KIDS 4172664000 2036 TIMBERLAKE RD BRANSON MO 65616 RANDY ODOM EFFECTIVE 042021 CEO/PRESIDENT 4172664000 2021-05-13 true BARBARA J HOUSER CPA P00227583 4178824300 2021-05-13 2019 2022-09-23 18:48:47Z RANDY ODOM EFFECTIVE 042021 2036 TIMBERLAKE RD BRANSON MO 65616 18095392 false X KIDSACROSSAMERICA.ORG X 2018 MO CHRISTIAN SPORTS CAMP TO TEACH BIBICAL PRINCIPLES AND LIFE SKILLS TO URBAN YOUTH AND THEIR MENTORS. 10 10 0 150 0 17884741 51011 12760 266 17948778 6000 0 1842473 0 606287 1214567 3063040 14885738 15867035 986525 14880510 CHRISTIAN SPORTS CAMP TO TEACH BIBLICAL PRINCIPLES AND LIFE SKILLS TO URBAN YOUTH AND THEIR MENTORS. false false 2089806 6000 51011 KIDS ACROSS AMERICA - SUMMER YOUTH CAMP FOR URBAN YOUTH AND THEIR MENTORS. DUE TO COVID-19, THE 2020 SUMMER CAMP WAS CANCELLED. THE BOARD AND MANAGEMENT ANTICIPATE HOSTING CAMP DURING 2021. 2089806 true true false false false false false false false false true false false false false true true false false false false false false false false false false true false false false false false false false false true false true false false false false false false false false true 0 0 0 false false false false false true true false false false false false false X 10 10 false false false false false false false true true false false true true true false true true true true false X THE ORGANIZATION 4172664000 2036 TIMBERLAKE RD BRANSON MO 65616 X BRUCE MORGAN THRU 032021 CEO/PRESIDEN 40.00 X 0 0 0 HAROLD NASH THRU 8312020 VICE PRESIDE 40.00 X 0 0 0 BRUCE KOERBER TREASURER 10.00 X 0 0 0 AMANDA HURLEY THRU 72320 SECRETARY (F 40.00 X 0 0 0 DAVID DILL CHAIRMAN 4.00 X X 0 0 0 JOHNNY MUSSO VICE CHAIRMA 4.00 X X 0 0 0 LYNN GIBSON DIRECTOR 4.00 X 0 0 0 DR SELBY SAXON HARRISON DIRECTOR 4.00 X 0 0 0 REV ALLEN MCFARLAND DIRECTOR 4.00 X 0 0 0 RANDY ROTHER DIRECTOR 4.00 X 0 0 0 DEE MILLER DIRECTOR 4.00 X 0 0 0 JOHN JENSEN DIRECTOR 4.00 X 0 0 0 ROB RICHARDSON DIRECTOR 4.00 X 0 0 0 RENE ROCHESTER DIRECTOR 4.00 X 0 0 0 false false false 17884741 14559982 17884741 MISCELLANEOUS PROGRAM REVENUE 713990 39611 39611 RETREAT REVENUE 900099 11400 11400 51011 20525 20525 137610 145375 -7765 -7765 -7765 1505 1239 266 266 17948778 51011 13026 6000 6000 242863 65660 109464 67739 1213357 871513 51666 290178 298046 245493 6860 45693 88207 62273 11926 14008 4174 4174 5000 5000 60230 12450 47780 74352 74352 13406 2840 5324 5242 129498 88994 8896 31608 46556 41917 544 4095 87162 73451 1209 12502 11368 10686 10 672 422614 358613 64001 119630 110092 2687 6851 REPAIRS & MAINTENANCE 101666 95338 4268 2060 OUTSIDE LABOR & SERVICES 70448 30641 36300 3507 BENEVOLENCE 40699 40699 SUPPLIES 27764 26295 1469 3063040 2089806 366947 606287 X 1844328 16787 55695 84784 13986614 422614 13564000 301441 0 15867035 220196 67829 698500 0 986525 X 13372961 1507549 0 14880510 0 15867035 14885738 -5228 X false true X true false X 17884741 17884741 17884741 17884741 17884741 20525 20525 1505 1505 17906771 51011 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1210383 1210383 12086340 357878 11728462 618417 64736 553681 71474 71474 13564000 X 17943550 -5228 -5228 17948778 17948778 3063040 3063040 3063040 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION HAS ANALYZED THE TAX POSITIONS TAKEN AND HAS CONCLUDED THAT AS OF AUGUST 31, 2020, THERE ARE NO UNCERTAIN POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, THAT WOULD REQUIRE RECOGNITION OF AN ASSET OR LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. A TAX ASSET OR LIABILITY WOULD BE RECOGNIZED IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ORGANIZATION DOES NOT BELIEVE IT LIKELY THAT CHANGES WILL OCCUR WITHIN THE NEXT FISCAL YEAR THAT WILL HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. true THE KANAKUK INSTITUTE PO BOX 1153 BRANSON MO 65615 431926319 501C3 6000 SCHOLARSHIPS 1 SCHEDULE I, PAGE 1, PART I, LINE 2 THE ORGANIZATION HAS A CLOSE RELATIONSHIP WITH THE KANAKUK INSTITUTE AND MONITORS THE STATUS OF STUDENTS TO WHOM ASSISTANCE IS PROVIDED, ENSURING ALL EDUCATION IN CHRISTIAN MINISTRY IS BEING ATTAINED. MERDINA NASH FAMILY MEMBER 25765 WAGES false MARLENE NASH FAMILY MEMBER 32692 WAGES false SCHEDULE L, PART V FOR PART IV MERDINA NASH AND MARLENE NASH ARE FAMILY MEMBERS OF HAROLD NASH, AN OFFICER OF THE ORGANIZATION. X 5 524226 FAIR MARKET VALUE X 1 13068600 FAIR MARKET VALUE X OTHER ASSETS 1 393452 FAIR MARKET VALUE X EQUIPMENT 1 557754 FAIR MARKET VALUE X SUPPLIES 7 15950 FAIR MARKET VALUE false false false SCHEDULE M, PAGE 2, PART II THE NUMBER OF ITEMS COLUMN (B) REPRESENTS THE NUMBER OF DONORS. FORM 990 EFFECTIVE JANUARY 1, 2020, THE KIDS ACROSS AMERICA FOUNDATION ("THE FOUNDATION") BOARD OF DIRECTORS APPROVED TRANSFERRING ALL OF ITS ASSETS, LIABILITIES, OPERATIONS, POLICIES, AND EMPLOYEES TO THE ORGANIZATION. KIDS ACROSS AMERICA FOUNDATION CEASED TO OPERATE UPON THE TRANSFER. IN ACCORDANCE WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA, THE BUSINESS COMBINATION WAS ACCOUNTED FOR AS AN ACQUISITION. THERE WAS NO CONSIDERATION GIVEN FOR THE TRANSACTION. THE BOARD OF DIRECTORS OF KIDS ACROSS AMERICA FOUNDATION AND OF KIDS ACROSS AMERICA CONSISTS OF THE SAME MEMBERS AND THERE WAS NO SIGNIFICANT CHANGE TO THE LEADERSHIP OF THE ORGANIZATIONS. FORM 990, PAGE 6, PART VI, LINE 11B THE CFO AND/OR PRESIDENT OF THE ORGANIZATION REVIEW THE 990 BEFORE IT IS FILED. QUESTIONS THEY HAVE ARE ADDRESSED AND EXPLAINED BEFORE THE RETURN IS SIGNED. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION FOR THE CEO IS DETERMINED AND APPROVED BY THE BOARD. COMPENSATION PAID TO ALL EMPLOYEES IS COMPARED TO COMPENSATION PAID TO EMPLOYEES OF OTHER ORGANIZATIONS IN SIMILAR POSITIONS FOR REASONABLENESS. THE ORGANIZATION USES, AMONG OTHERS, THE EVANGELICAL COUNCIL FOR FINANCIAL ACCOUNTABILITY WEBSITE, WHICH CONTAINS COMPENSATION AND OTHER INFORMATION OF OVER 1,400 NOT FOR PROFIT ORGANIZATIONS. FORM 990, PAGE 6, PART VI, LINE 15B THE CEO DETERMINES THE COMPENSATION FOR OTHER EMPLOYEES. COMPENSATION PAID TO ALL EMPLOYEES IS COMPARED TO COMPENSATION PAID TO EMPLOYEES OF OTHER ORGANIZATIONS IN SIMILAR POSITIONS FOR REASONABLENESS. THE ORGANIZATION USES, AMONG OTHERS, THE EVANGELICAL COUNCIL FOR FINANCIAL ACCOUNTABILITY WEBSITE, WHICH CONTAINS COMPENSATION AND OTHER INFORMATION OF OVER 1,400 NOT FOR PROFIT ORGANIZATIONS. THE BOARD APPROVES THE SALARIES OF ALL OFFICERS. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE AT EACH BOARD MEETING AND UPON REQUEST. FORM 990, PART X PAYCHECK PROTECTION PROGRAM: DURING APRIL 2020, THE ORGANIZATION WAS GRANTED A 698,500 LOAN UNDER THE PAYCHECK PROTECTION PROGRAM "PPP" ADMINISTERED BY CENTRAL BANK OF BRANSON, A SMALL BUSINESS ADMINISTRATION (SBA) APPROVED PARTNER. THE LOAN IS UNCOLLATERALIZED AND IS FULLY GUARANTEED BY THE FEDERAL GOVERNMENT. INITIALLY, THE LOAN WAS RECORDED AS A FINANCIAL LIABILITY IN ACCORDANCE WITH FASB ASC 835-30. THE ORGANIZATION IS ELIGIBLE FOR LOAN FORGIVENESS OF UP TO 100% OF THE LOAN, AS LONG AS (1) THE LOAN PROCEEDS ARE USED TO COVER PAYROLL COSTS AND CERTAIN OTHER ELIGIBLE COSTS OVER THE COVERED PERIOD AFTER THE LOAN IS MADE; AND (2) EMPLOYEES AND COMPENSATION LEVELS ARE MAINTAINED. THE ORGANIZATION ESTIMATES THE MAJORITY OF THE FUNDS WILL BE FORGIVEN UNDER THE PROGRAM. HOWEVER, IF ANY FUNDS ARE NOT FORGIVEN, THE ORGANIZATION HAS TWO YEARS TO REPAY THE REMAINING AMOUNT AT A FIXED INTEREST RATE OF 1%.