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Nonprofiteer
← NORTHERN KENTUCKY CHILDRENS LAW CENTER INC

Form 990 for tax year 2023

Filed by NORTHERN KENTUCKY CHILDRENS LAW CENTER INC.

Totals

Total revenue
$1,430,006
Total expenses
$885,510
Contributions and grants received
$1,376,775
Grants paid
$0
Program service revenue
$0
Investment income
$8,920
Other revenue
$44,311
Total assets, end of year
$1,927,550
Total liabilities, end of year
$29,283
Net assets or fund balances, end of year
$1,898,267
Program services expenses (Part IX)
$731,155
Management and general expenses
$103,886
Fundraising expenses
$50,469
Program service expenses (Part III)
$731,155

Program services were 82.6% 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.

  • 1e · Government grants (contributions)

    $362,498

  • 1f · All other contributions, gifts and grants

    $1,014,277

  • 3 · Investment income

    total $27,216 · excluded $27,216

  • 7a · Gross sales of assets other than inventory

    securities $275,975

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

    securities $294,271

  • 7c · Gain or loss

    securities -$18,296

  • 7d · Net gain or loss

    total -$18,296 · excluded -$18,296

  • 8a · Fundraising events: gross income

    $53,708

  • 8b · Fundraising events: direct expenses

    $9,397

  • 8c · Net income from fundraising events

    total $44,311 · excluded $44,311

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $124,000 · program services $105,400 · management and general $12,400 · fundraising $6,200

  • 7 · Other salaries and wages

    total $474,697 · program services $384,672 · management and general $61,357 · fundraising $28,668

  • 9 · Other employee benefits

    total $43,996 · program services $36,077 · management and general $5,279 · fundraising $2,640

  • 10 · Payroll taxes

    total $45,942 · program services $37,672 · management and general $5,513 · fundraising $2,757

  • 11c · Fees: accounting

    total $9,975 · management and general $9,975

  • 11f · Fees: investment management

    total $2,368 · management and general $2,368

  • 11g · Fees: other

    total $27,834 · program services $25,712 · management and general $1,892 · fundraising $230

  • 12 · Advertising and promotion

    total $681 · fundraising $681

  • 13 · Office expenses

    total $39,066 · program services $38,868 · management and general $99 · fundraising $99

  • 16 · Occupancy

    total $36,861 · program services $35,304 · management and general $1,318 · fundraising $239

  • 17 · Travel

    total $8,205 · program services $7,795 · management and general $410

  • 19 · Conferences, conventions and meetings

    total $2,652 · program services $2,519 · management and general $133

  • 22 · Depreciation, depletion and amortization

    total $20,394 · program services $18,354 · management and general $1,020 · fundraising $1,020

  • 23 · Insurance

    total $11,413 · program services $10,842 · management and general $571

  • 24a · Other expenses: Telephone

    total $12,362 · program services $11,126 · management and general $618 · fundraising $618

  • 24b · Other expenses: Printing and publications

    total $11,308 · program services $10,178 · management and general $565 · fundraising $565

  • 24c · Other expenses: Supplies

    total $10,888 · program services $4,054 · management and general $225 · fundraising $6,609

  • 24d · Other expenses: Membership dues

    total $2,868 · program services $2,582 · management and general $143 · fundraising $143

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $13,816 · end of year $140,857

  • 2 · Savings and temporary cash investments

    beginning of year $519,901 · end of year $766,317

  • 3 · Pledges and grants receivable

    beginning of year $199,439 · end of year $389,766

  • 9 · Prepaid expenses and deferred charges

    beginning of year $8,370 · end of year $18,886

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

    $1,034,204

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

    $706,236

  • 10c · Land, buildings and equipment, net

    beginning of year $337,299 · end of year $327,968

  • 11 · Investments: publicly traded securities

    beginning of year $267,939 · end of year $283,756

  • 17 · Accounts payable and accrued expenses

    beginning of year $5,643 · end of year $16,783

  • 19 · Deferred revenue

    beginning of year $12,500 · end of year $12,500

  • 27 · Net assets without donor restrictions

    beginning of year $1,167,421 · end of year $1,565,051

  • 28 · Net assets with donor restrictions

    beginning of year $161,200 · end of year $333,216

Mission and programs · 2023

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 $731,155

As filed on the 2023 return.

Listed in Part VII

  • Lauren Risner

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Neal Patel

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Emily Cochran

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Rayshun Holt

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Megan Ebenschweiger

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Kyle Bunnell

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Katie Willis

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Caroa Leader

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Jennifer Anstaett

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Rhonda Schechter

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Michael Whiteman

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Olivia Keller

    Secretary

    Total calculated
    $0
    Hours/week
    1

  • J David Bender

    President

    Total calculated
    $0
    Hours/week
    5

  • Dave Nienaber

    Treasurer

    Total calculated
    $0
    Hours/week
    5

  • Alexandra Naiman

    Executive Director

    Total calculated
    $0
    Hours/week
    40

  • Alethea Busken

    Vice President

    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
2023
Filed
13 May 2024
IRS schema version
2023v5.0
Source object
202411349349303916

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