BY KIDS INC: Form 990EZ, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- BY KIDS INC (EIN 03-0609146)
- Tax period
- 2014-01-01 to 2014-12-31
- Filed
- 2015-07-24
- IRS object ID
- 201502059349200310
- Schema version
- 2014v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-07-24T11:08:24-07:00 | ReturnTs |
| Tax Period End | 2014-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Gruber Palumberi Raffaele PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7 Penn Plaza Suite 310 | AddressLine1Txt |
| City | New York | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10001 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2014-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 030609146 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BY Kids Inc | BusinessNameLine1Txt |
| Business Name Line2 | co Holly Carter | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BYKI | BusinessNameControlTxt |
| Phone | 2123622001 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 330 West End Avenue | AddressLine1Txt |
| City | New York | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10023 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | HOLLY CARTER | PersonNm |
| Person Title | Executive Dir. | PersonTitleTxt |
| Signature | 2015-07-24 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ANN KAFESJIAN | PreparerPersonNm |
| PTIN | P00032927 | PTIN |
| Phone | 2125328261 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Website Address | www.BYkids.org | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $165,416 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $100,155 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $6,949 | ProgramServiceRevenueAmt |
| Investment Income | $3 | InvestmentIncomeAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Fundraising Gross Income | $58,309 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $10,546 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $47,763 | SpecialEventsNetIncomeLossAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Total Revenue | $154,870 | TotalRevenueAmt |
| Salaries Other Comp Empl Bnft | $84,388 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $9,299 | FeesAndOtherPymtToIndCntrctAmt |
| Printing Publications Postage | $1,914 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $49,173 | OtherExpensesTotalAmt |
| Total Expenses | $144,774 | TotalExpensesAmt |
| Excess Or Deficit For Year | $10,096 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $15,839 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $25,935 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $58,754 | BOYAmt |
| EOY | $75,330 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,635 | BOYAmt |
| EOY | $3,849 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $64,389 | BOYAmt |
| EOY | $79,179 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $48,550 | BOYAmt |
| EOY | $53,244 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,839 | BOYAmt |
| EOY | $25,935 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | EDUCATING AMERICANS ABOUT CRITICAL GLOBALLY RELEVANT ISSUES. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | HELPING KIDS (AGE 8-21) AROUND THE WORLD MAKE DOCUMENTARY FILMS ABOUT THEIR LIVES BY PAIRING THEM WITH AMERICAN FILM MENTORS WHO SPEND ONE MONTH HELPING THE YOUNG PERSON MAKE THE FILM. | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $81,191 | GrantsAndAllocationsAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $81,191 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (4 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| STACY BOGE | ||
| President | 2.00 | $0 |
| CLEO GODSEY | ||
| Treasurer | 2.00 | $0 |
| SUSAN HOENIG | ||
| Secretary | 2.00 | $0 |
| HOLLY CARTER | ||
| Executive Dir. | 30.00 | $79,200 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Organization Filed990 T | false | OrganizationFiled990TInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | Yes (true) | MadeLoansToFromOfficersInd |
| Loans To From Officers | $53,244 | LoansToFromOfficersAmt |
| Initiation Fees And Cap Contri | $0 | InitiationFeesAndCapContriAmt |
| Gross Receipts For Public Use | $0 | GrossReceiptsForPublicUseAmt |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Organization | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 330 West End Avenue | AddressLine1Txt |
| City | New York | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10023 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2123622001 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Form720 Filed | false | Form720FiledInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Related Org Sect527 Org | false | RelatedOrgSect527OrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $97,337 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $130,076 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $90,513 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $76,579 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $100,155 | CurrentTaxYearAmt |
| Total | $494,660 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $97,337 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $130,076 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $90,513 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $76,579 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $100,155 | CurrentTaxYearAmt |
| Total | $494,660 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $106,617 | SubstantialContributorsTotAmt |
| Public Support Total170 | $388,043 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $38 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $34 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3 | CurrentTaxYearAmt |
| Total | $84 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $30,425 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,469 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $74,963 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $52,878 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $54,712 | CurrentTaxYearAmt |
| Total | $218,447 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $713,191 | TotalSupportAmt |
| Public Support CY170 | 0.54410 | PublicSupportCY170Pct |
| Public Support PY170 | 0.51790 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Auction | Event1Nm |
| Gross Receipts Event1 | $58,309 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $58,309 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $10,546 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $58,309 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $58,309 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $10,546 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $10,546 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $47,763 | NetIncomeSummaryAmt |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | HOLLY CARTER | PersonNm |
| Relationship With Org | OFFICER | RelationshipWithOrgTxt |
| Loan Purpose | UNREIMBU | LoanPurposeTxt |
| Loan To Organization | Yes (X) | LoanToOrganizationInd |
| Original Principal | $42,403 | OriginalPrincipalAmt |
| Balance Due | $53,244 | BalanceDueAmt |
| Default | false | DefaultInd |
| Board Or Committee Approval | false | BoardOrCommitteeApprovalInd |
| Written Agreement | false | WrittenAgreementInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $53,244 | TotalBalanceDueAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule L, Part V Supplemental Information | FormAndLineReferenceDesc |
| Explanation | Purpose of loan: Unreimbursed expenses. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (18 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Other Expenses.1002 | Office Expenses $214 |
| Other Expenses.1005 | Travel $9377 |
| Other Expenses.1009 | Depreciation $1960 |
| Other Expenses.1012 | Insurance $4295 |
| Other Expenses.1 | MEALS $12483 |
| Other Expenses.2 | PROGRAM EXPENSES $9696 |
| Other Expenses.3 | WEBSITE $8649 |
| Other Expenses.5 | SUPPLIES $1040 |
| Other Expenses.7 | BANK FEES $595 |
| Other Expenses.8 | MISCELLANEOUS $584 |
| Other Expenses.9 | DUES AND SUBSCRIPTION $175 |
| Other Expenses.10 | LOCAL TRAVEL $55 |
| Other Expenses.11 | FILING FEE $50 |
| Other Assets.1003 | Machinery and Equipment - Beginning $3566 Machinery and Equipment - Ending $1606 |
| Other Assets.1011 | Prepaid Expenses and Deferred Charges - Beginning $2069 Prepaid Expenses and Deferred Charges - Ending $2243 |
| Total Liabilities.1001 | Accounts Payable and Accrued Expenses - Beginning $3863 Accounts Payable and Accrued Expenses - Ending $0 |
| Total Liabilities.1006 | Payable to Officers, Directors, Etc. - Beginning $42403 Payable to Officers, Directors, Etc. - Ending $53244 |
| Total Liabilities.1 | PAYROLL TAXES PAYABLE - Beginning $2284 PAYROLL TAXES PAYABLE - Ending $0 |