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Nonprofiteer
← KIPP WHOLE CHILD CENTER

Form 990 for tax year 2022

Filed by KIPP WHOLE CHILD CENTER.

What the amendment changed

Compared with the return it replaced , filed 15 May 2024. matched by us Only the return's totals, a 990-PF's accounting method and the names listed in Part VII (Part VIII on a 990-PF) are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Total revenue
$2,072,607 changed to $2,063,591
Total expenses
$1,918,788 changed to $1,906,794
Contributions and grants received
$1,417,465 changed to $1,408,448
Other revenue
$3,618 changed to $3,619
Total assets, end of year
$1,367,724 changed to $1,149,017
Total liabilities, end of year
$445,864 changed to $224,179
Net assets or fund balances, end of year
$921,860 changed to $924,838
Program services expenses
$1,740,059 changed to $1,728,064
Management and general expenses
$153,517 changed to $153,519
Fundraising expenses
$25,212 changed to $25,211
Program service expenses (Part III)
$1,740,059 changed to $1,728,064

Totals

Total revenue
$2,063,591
Total expenses
$1,906,794
Contributions and grants received
$1,408,448
Grants paid
$0
Program service revenue
$651,524
Investment income
$0
Other revenue
$3,619
Total assets, end of year
$1,149,017
Total liabilities, end of year
$224,179
Net assets or fund balances, end of year
$924,838
Program services expenses (Part IX)
$1,728,064
Management and general expenses
$153,519
Fundraising expenses
$25,211
Program service expenses (Part III)
$1,728,064

Program services were 90.6% 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.

  • 1f · All other contributions, gifts and grants

    $1,408,448

  • 2a · Program service revenue: KDIA MGMT FEES & REIM.

    total $651,524 · related or exempt $651,524

  • 11a · Other revenue: MISCELLANEOUS REVENUE

    total $3,619 · excluded $3,619

  • 11e · Other revenue, total

    $3,619

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $157,844 · program services $143,354 · management and general $10,154 · fundraising $4,336

  • 7 · Other salaries and wages

    total $609,139 · program services $554,838 · management and general $38,054 · fundraising $16,247

  • 8 · Pension plan contributions

    total $29,629 · program services $26,707 · management and general $2,005 · fundraising $917

  • 9 · Other employee benefits

    total $89,287 · program services $83,663 · management and general $3,858 · fundraising $1,766

  • 10 · Payroll taxes

    total $32,337 · program services $25,858 · management and general $4,534 · fundraising $1,945

  • 11b · Fees: legal

    total $27,081 · program services $17,182 · management and general $9,899

  • 11c · Fees: accounting

    total $5,250 · management and general $5,250

  • 11g · Fees: other

    total $181,172 · program services $137,175 · management and general $43,997

  • 12 · Advertising and promotion

    total $2,185 · program services $2,185

  • 13 · Office expenses

    total $57,911 · program services $57,911

  • 14 · Information technology

    total $161,236 · program services $161,236

  • 16 · Occupancy

    total $171,338 · program services $171,338

  • 17 · Travel

    total $29,391 · program services $18,828 · management and general $10,563

  • 19 · Conferences, conventions and meetings

    total $1,623 · program services $1,623

  • 22 · Depreciation, depletion and amortization

    total $4,793 · program services $4,793

  • 23 · Insurance

    total $42,461 · program services $17,256 · management and general $25,205

  • 24a · Other expenses: FOOD SERVICE

    total $75,641 · program services $75,641

  • 24b · Other expenses: SCHOOL EQUIPMENT

    total $75,565 · program services $75,565

  • 24c · Other expenses: SCHOOL SUPPLIES

    total $66,225 · program services $66,225

  • 24d · Other expenses: STAFF DEVELOPMENT

    total $61,952 · program services $61,952

  • 24e · All other expenses

    total $24,734 · program services $24,734

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $681,443 · end of year $415,840

  • 3 · Pledges and grants receivable

    beginning of year $111,266 · end of year $210,028

  • 9 · Prepaid expenses and deferred charges

    beginning of year $0 · end of year $52,709

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

    $319,624

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

    $4,793

  • 10c · Land, buildings and equipment, net

    beginning of year $17,121 · end of year $314,831

  • 15 · Other assets

    beginning of year $2,000 · end of year $155,609

  • 17 · Accounts payable and accrued expenses

    beginning of year $43,789 · end of year $130,943

  • 25 · Other liabilities

    beginning of year $0 · end of year $93,236

  • 27 · Net assets without donor restrictions

    beginning of year $191,685 · end of year $319,794

  • 28 · Net assets with donor restrictions

    beginning of year $576,356 · end of year $605,044

Mission and programs · 2022

Mission

KIPP WHOLE CHILD CENTER (KWCC) OPERATING UNDER THE DBA KIPP MICHIGAN, WAS ORGANIZED TO PROVIDE SUPPORTIVE SERVICES TO KIPP DETROIT IMANI ACADEMY (KDIA) IN THE STATE OF MICHIGAN.

Activities or mission (Part I)

SEE PART III LINE 1.

  • KIPP WHOLE CHILD CENTER IS A NON-PROFIT EDUCATIONAL SERVICE PROVIDER WITH WHOM THE BOARD OF THE CHARTER SCHOOL CONTRACTS TO RUN KIPP DETROIT IMANI ACADEMY (KDIA)'S OPERATIONS. THIS INCLUDES SUPPORTING THE CHARTER APPLICATION AND RENEWAL PROCESS, STAFFING AND HUMAN RESOURCES, ACADEMIC AND INSTRUCTIONAL SUPPORT, FINANCIAL AND BUSINESS MANAGEMENT, INFORMATION AND INSTRUCTIONAL TECHNOLOGY MANAGEMENT, COMPLIANCE OVERSIGHT AND OTHER SERVICES.

    Expenses $1,728,064 · Revenue $651,524

As filed on the 2022 return.

Listed in Part VII

  • Ben Chereskin

    PRESIDENT

    Total calculated
    $0
    Hours/week
    3

  • Craig Huffman

    TREASURER

    Total calculated
    $0
    Hours/week
    3

  • Freddy Gonzalez

    SECRETARY

    Total calculated
    $0
    Hours/week
    3

  • Candace Rogers

    SUPERINTENDENT

    Total calculated
    $157,844
    From this org
    $146,703
    From related orgs
    $0
    Other
    $11,141
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $146,703
    Bonus
    $0
    Other
    $0
    Deferred
    $4,167
    Nontaxable benefits
    $6,974
    Filer's total
    $157,844

  • Michael Salmonowicz

    VP OF FINANCE AND OPERATIONS

    Total calculated
    $0
    Hours/week
    40

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. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Form 990 of other organizations
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2022
Filed
21 October 2024
IRS schema version
2022v5.0
Source object
202442969349301394

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