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Nonprofiteer
← NORTHERN KENTUCKY CHILDRENS LAW CENTER INC

Form 990 for tax year 2025

Filed by NORTHERN KENTUCKY CHILDRENS LAW CENTER INC.

Totals

Total revenue
$1,521,331
Total expenses
$1,283,649
Contributions and grants received
$1,465,410
Grants paid
$0
Program service revenue
$0
Investment income
$53,533
Other revenue
$2,388
Total assets, end of year
$2,484,739
Total liabilities, end of year
$27,150
Net assets or fund balances, end of year
$2,457,589
Program services expenses (Part IX)
$971,013
Management and general expenses
$171,515
Fundraising expenses
$141,121
Program service expenses (Part III)
$971,013

Program services were 75.6% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $51,853

  • 1e · Government grants (contributions)

    $285,093

  • 1f · All other contributions, gifts and grants

    $1,128,464

  • 3 · Investment income

    total $53,368 · excluded $53,368

  • 7a · Gross sales of assets other than inventory

    securities $41,107

  • 7b · Less cost or other basis and sales expenses

    securities $40,942

  • 7c · Gain or loss

    securities $165

  • 7d · Net gain or loss

    total $165 · excluded $165

  • 8a · Fundraising events: gross income

    $17,605

  • 8a · Fundraising events: contributions included on line 1c

    $51,853

  • 8b · Fundraising events: direct expenses

    $15,217

  • 8c · Net income from fundraising events

    total $2,388 · excluded $2,388

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $134,000 · program services $67,000 · management and general $33,500 · fundraising $33,500

  • 7 · Other salaries and wages

    total $706,867 · program services $540,183 · management and general $89,254 · fundraising $77,430

  • 9 · Other employee benefits

    total $93,268 · program services $75,900 · management and general $10,638 · fundraising $6,730

  • 10 · Payroll taxes

    total $64,040 · program services $48,670 · management and general $9,414 · fundraising $5,956

  • 11c · Fees: accounting

    total $13,862 · management and general $13,862

  • 11f · Fees: investment management

    total $2,571 · management and general $2,571

  • 11g · Fees: other

    total $53,450 · program services $49,389 · management and general $3,575 · fundraising $486

  • 12 · Advertising and promotion

    total $6,587 · fundraising $6,587

  • 13 · Office expenses

    total $93,060 · program services $82,912 · management and general $3,429 · fundraising $6,719

  • 16 · Occupancy

    total $40,485 · program services $37,487 · management and general $1,499 · fundraising $1,499

  • 17 · Travel

    total $14,536 · program services $13,809 · management and general $727

  • 19 · Conferences, conventions and meetings

    total $3,977 · program services $3,778 · management and general $199

  • 22 · Depreciation, depletion and amortization

    total $21,885 · program services $19,697 · management and general $1,094 · fundraising $1,094

  • 23 · Insurance

    total $12,666 · program services $12,033 · management and general $633

  • 24a · Other expenses: TELEPHONE

    total $11,835 · program services $10,651 · management and general $592 · fundraising $592

  • 24b · Other expenses: PRINTING AND PUBLICATIONS

    total $6,693 · program services $6,023 · management and general $335 · fundraising $335

  • 24c · Other expenses: MEMBERSHIP DUES

    total $3,867 · program services $3,481 · management and general $193 · fundraising $193

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $268,293 · end of year $39,248

  • 2 · Savings and temporary cash investments

    beginning of year $1,136,302 · end of year $1,500,773

  • 3 · Pledges and grants receivable

    beginning of year $205,105 · end of year $336,469

  • 9 · Prepaid expenses and deferred charges

    beginning of year $14,908 · end of year $12,873

  • 10a · Land, buildings and equipment: cost or other basis

    $1,036,148

  • 10b · Land, buildings and equipment: accumulated depreciation

    $749,750

  • 10c · Land, buildings and equipment, net

    beginning of year $308,283 · end of year $286,398

  • 11 · Investments: publicly traded securities

    beginning of year $290,574 · end of year $308,978

  • 17 · Accounts payable and accrued expenses

    beginning of year $11,805 · end of year $27,150

  • 27 · Net assets without donor restrictions

    beginning of year $1,961,465 · end of year $2,173,755

  • 28 · Net assets with donor restrictions

    beginning of year $250,195 · end of year $283,834

Mission and programs · 2025

Mission

SEE SCHEDULE O

  • LEGAL REPRESENTATION TO CHILDREN IN THE AREA OF JUVENILE JUSTICE, CHILD PROTECTION ISSUES, AND EDUCATION RIGHTS IN OHIO AND KENTUCKY. TO REFORM CONDITIONS OF CONFINEMENT IN OHIOS 7 CORRECTIONAL FACILITIES AS WELL AS TO PROMOTE MORE EFFECTIVE POLICIES AND PRACTICES FOR INDIGENT JUVENILE DEFENSE. TO PROVIDE TRAINING, TECHNICAL ASSISTANCE AND SUPPORT TO PUBLIC DEFENDERS WORKING WITH JUVENILES IN KENTUCKY, OHIO, TENNESSEE, INDIANA, KANSAS, ARKANSAS AND MISSOURI

    Expenses $971,013

As filed on the 2025 return.

Listed in Part VII

  • Alexandra Naiman

    EXECUTIVE DIRECTOR

    Total calculated
    $134,000
    From this org
    $134,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • J David Bender

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Kyle Bunnell

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Alethea Busken

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Lauren Risner

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Rayshun Holt

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Olivia Keller

    PRESIDENT

    Total calculated
    $0
    Hours/week
    5

  • Neal Patel

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Katie Willis

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Ben Barden

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Alexandra Harsacky

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • Amanda Johnson

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Louise Roselle

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Hon Karen Thomas

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Megan Schultz

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Emily Desantis

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2025
Filed
13 April 2026
IRS schema version
2025v4.1
Source object
202641039349301514

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