2014-03-10T17:29:15-05:00 2013-08-31 BADER MARTIN PS 1000 SECOND AVENUE 34TH FLOOR SEATTLE WA 981041022 990 2012-09-01 911450148 EVERGREEN CHILDREN'S ASSOCIATION % DENNIS LARG EVER 2067818062 2208 NW MARKET STREET 510 Suite SEATTLE WA 98107 MIKE BONNELL 2067818062 2014-04-15 true BART H WILSON 2066211900 2012 2015-11-30 17:44:51Z SUSAN BROWN 2208 NW MARKET STREET SEATTLE WA 98107 3517752 false X WWW.KIDSCOMPANY.ORG X 1989 WA TO PROVIDE AND ADVOCATE FOR QUALITY CHILDCARE THAT ENRICHES AND NURTURES ALL CHILDREN, SUPPORTING THEIR SUCCESS IN SCHOOL AND LIFE. 10 10 152 0 0 69690 81866 2791171 3433013 230 -30 6758 2273 2867849 3517122 170786 242875 0 0 2065630 2373700 0 0 109780 648618 750086 2885034 3366661 -17185 150461 893030 1102309 314745 373563 578285 728746 TO PROVIDE AND ADVOCATE FOR QUALITY CHILDCARE THAT ENRICHES AND NURTURES ALL CHILDREN, SUPPORTING THEIR SUCCESS IN SCHOOL AND LIFE. false false 2436167 242875 2870917 THE ORGANIZATION OFFERS BEFORE AND AFTER SCHOOL CARE, PRESCHOOL PROGRAMMING FOR CHILDREN AGES 3 TO 12, AND HAS ELEVEN CENTERS LOCATED ON THE GROUNDS OF SEATTLE AND GREATER SEATTLE AREA PUBLIC SCHOOLS. THIS YEAR THE ORGANIZATION SERVED 1333 CHILDREN. 580492 561921 THE ORGANIZATION OFFERS SUMMER DAY-CARE FOR CHILDREN AGES 3 TO 12. THIS YEAR THE ORGANIZATION SERVED 709 CHILDREN. 3016659 true true false false false false false false false false true false false false true true true false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false true 27 0 true 152 true false false false false false false false false false false X 10 10 false false false false false false false true false false false true true true true true true true false false X DENNIS LARG 2067818062 2208 NW MARKET STREET SUITE 510 SEATTLE WA 98107 RAY BLAKENEY 3.0 X 0 JON BRIDGE 3.0 X 0 JOHN HOVERSON 3.0 X X 0 JOE JORNADAL 3.0 X X 0 SHAWN LARSEN-BRIGHT 3.0 X X 0 ERIN OVERBEY 3.0 X 0 LYLA ROSS 3.0 X 0 CHRIS KALAFATIS 3.0 X 0 DIANE BUCKLEY 3.0 X 0 LAUREN OFFENBECHER 3.0 X X 0 SUSAN R BROWN 50.0 X 92410 0 13594 DENNIS A LARGE 50.0 X 65021 0 6031 157431 0 19625 0 false false false 0 14297 67569 81866 PROGRAM SERVICE FEES 624410 3433013 3433013 3433013 600 600 0 0 0 0 0 630 -630 -630 -630 0 0 0 MISCELLANEOUS 900099 2273 2273 2273 3517122 3432383 2873 0 242875 242875 0 0 175972 109388 44049 22535 0 1845516 1749803 39907 55806 0 145224 130701 9585 4938 206988 201639 134 5215 0 0 18078 12855 4111 1112 0 0 0 39231 27898 8921 2412 7928 7903 25 243532 212098 20838 10596 57240 40704 13016 3520 0 125406 89761 35645 29627 19836 8100 1691 0 0 0 0 46026 30529 15497 23433 21434 1999 BAD DEBT EXPENSE 11221 11221 BUSINESS TAXES 14679 13748 774 157 FIELD TRIPS 46714 46714 STAFF DEVEL. & APPRECIATION 34817 31383 2990 444 52154 16169 34631 1354 3366661 3016659 240222 109780 X 431160 227153 248653 594805 0 0 59961 56607 0 0 0 0 0 0 0 0 25093 61253 368414 205923 128163 162491 0 0 0 0 0 0 0 0 0 0 893030 1102309 182115 210792 0 0 55820 54307 0 0 0 0 0 0 0 0 0 0 76810 108464 314745 373563 X 578285 728746 0 0 0 0 578285 728746 893030 1102309 150461 X false true X true false X 81616 78710 73714 69690 81866 385596 1822766 1843445 2082497 2620385 3433013 11802106 0 0 86416 85326 90206 116580 180324 558852 1990798 2007481 2246417 2806655 3695203 12746554 0 0 0 12746554 13073 2958 456 230 600 17317 0 13073 2958 456 230 600 17317 0 550 1314 1920 6758 2273 12815 2004421 2011753 2248793 2813643 3698076 12776686 0.99764 0.99562 0.00136 0.00342 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 78369 47253 31116 290045 158669 131375 162491 0 CAPITAL LEASE OBLIGATIONS 48864 REFUNDABLE DEPOSITS 59600 108464 X 3457063 180324 630 180954 3276109 241013 241013 3517122 3306602 180324 630 180954 3125648 241013 241013 3366661 MISCELLANEOUS REVENUE OFFSET EXPENSES SCHEDULE D, PART XII, LINE 2D THE AMOUNTS INCLUDED IN REVENUE IN THE AUDITED FINANCIALS INCLUDE MISCELLANEOUS REVENUE FOR EXPENSE REIMBURSEMENTS: $1,862 TUITION ASSISTANCE REVENUE FOR EXPENSES: $242,875 REALIZED LOSS ON SALE OF ASSET: $630 SUM OF MISCELLANEOUS REVENUE OFFSET AND DIRECT FUNDRAISING EXPENSES SCHEDULE D, PART XIII, LINE 2D THE AMOUNTS INCLUDED IN EXPENSE IN THE AUDITED FINANCIALS INCLUDE MISCELLANEOUS REVENUE FOR EXPENSE REIMBURSEMENTS: $1,862 TUITION ASSISTANCE REVENUE FOR EXPENSES: $242,875 REALIZED LOSS ON SALE OF ASSET: $630 PART X (2) FIN 48 FOOTNOTE KIDS CO. EVALUATES ITS UNCERTAIN TAX POSITIONS AND A LOSS CONTINGENCY IS RECOGNIZED WHEN IT IS MORE LIKELY THAN NOT THAT A LIABILITY HAS BEEN INCURRED BY KIDS CO. AS OF THE DATE OF THE FINANCIAL STATEMENTS AND THE AMOUNT CAN BE REASONABLY ESTIMATED. MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ACCOUNTING STANDARDS CODIFICATION (ASC) 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. true TUITION ASSISTANCE 32 242875 MONITORING GRANTS PAID PART 1, LINE 2 THE ORGANIZATION GIVES GRANTS IN THE FORM OF TUITION ASSISTANCE, BASED ON FINANCAL ASSISTANCE NEEDED. DETERMINING COMPENSATION OF KEY EMPLOYEES PART VI, SECTION B, LINE 15A&B CEO'S COMPENSATION IS DETERMINED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS, SUBJECT TO THE APPROVAL OF THE BOARD. SALARY COMPARISONS FOR COMPARABLE POSITIONS ARE CONSIDERED USING THE UNITED WAGE AND BENEFIT SURVEY. CEO DETERMINES SALARIES OF KEY EMPLOYEES, CONSIDERS COMPARABLE SALARIES DATA, CPI DATA. COMPLIANCE WITH CONFLICT OF INTEREST POLICY PART VI, SECTION B, LINE 12C THE ORGANIZATION IS SMALL, AND ALL BUSINESS INVOLVEMENTS ARE KNOWN TO OFFICERS AND KEY EMPLOYEES INCLUDING THOSE THAT WOULD CONSTITUTE A CONFLICT. A CONFLICT OF INTEREST STATEMENT IS SIGNED BY EACH BOARD MEMBER WHEN FIRST APPOINTED TO THE BOARD AND REVIEWED ANNUALLY. REVIEW OF 990 BEFORE FILING PART VI, SECTION B, LINE 11A ONCE THE FINAL PREPARED FORM 990 IS RECEIVED FROM BADER MARTIN, THE DIRECTOR OF FINANCE AND THE FINANCE COMMITTEE REVIEWS THE RETURN. THE BOARD OF DIRECTORS THEN REVIEWS, FINALIZES, AND SUBMITS THE FULL 900 TO THE IRS. CONTEMPORANEOUS DOCUMENTATION OF MEETINGS/ACTIONS BY COMMITTEES PART VI, SECTION A, LINE 8B COMMITTEES MAY BRING RECOMMENDATIONS TO THE BOARD OF DIRECTORS, BUT THEY DO NOT HAVE AUTHORITY TO ACT ALONE. MAKING DOCUMENTS PUBLIC PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND 990 FORMS ARE POSTED ON WWW.GUIDESTAR.ORG AND ARE AVAILABLE UPON REQUEST.