What the amendment changed
Compared with the return it replaced , filed 14 May 2026. 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.
Listed under a different title
- Chris RileyCHRIS RILEY: DEVELOPMENT CHAIR then BOARD CHAIRMAN
- Thomas CutlerTHOMAS CUTLER: BOARD CHAIRMAN then BOARD MEMBER
Totals
- Total revenue
- $1,430,080
- Total expenses
- $1,580,772
- Contributions and grants received
- $1,341,518
- Grants paid
- $0
- Program service revenue
- $0
- Investment income
- $42,126
- Other revenue
- $46,436
- Total assets, end of year
- $1,118,903
- Total liabilities, end of year
- $0
- Net assets or fund balances, end of year
- $1,118,903
- Program services expenses (Part IX)
- $1,500,221
- Management and general expenses
- $44,565
- Fundraising expenses
- $35,986
- Program service expenses (Part III)
- $1,500,221
Program services were 94.9% 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
$1,341,518
-
1g · Noncash contributions included above
$16,279
-
3 · Investment income
total $42,126 · excluded $42,126
-
8a · Fundraising events: gross income
$128,573
-
8b · Fundraising events: direct expenses
$82,541
-
8c · Net income from fundraising events
total $46,032 · excluded $46,032
-
11a · Other revenue: MISCELLANEOUS INCOME
total $404 · related or exempt $404
-
11e · Other revenue, total
$404
Functional expenses
Part IX, the statement of functional expenses.
-
5 · Compensation of officers, directors and key employees
total $143,600 · program services $100,520 · management and general $14,360 · fundraising $28,720
-
7 · Other salaries and wages
total $433,175 · program services $433,175
-
9 · Other employee benefits
total $65,133 · program services $65,133
-
10 · Payroll taxes
total $71,370 · program services $69,300 · management and general $690 · fundraising $1,380
-
11g · Fees: other
total $73,822 · program services $53,585 · management and general $18,078 · fundraising $2,159
-
13 · Office expenses
total $14,445 · program services $13,366 · management and general $259 · fundraising $820
-
17 · Travel
total $11,046 · program services $11,046
-
22 · Depreciation, depletion and amortization
total $3,035 · management and general $3,035
-
23 · Insurance
total $25,093 · program services $20,397 · management and general $4,696
-
24a · Other expenses: ALLEGRO EXPENSES
total $267,644 · program services $267,644
-
24b · Other expenses: SUMMER CAMP
total $256,367 · program services $256,367
-
24c · Other expenses: TRANSPORTATION
total $80,048 · program services $80,048
-
24d · Other expenses: OTHER SUPPLIES
total $46,321 · program services $46,321
-
24e · All other expenses
total $89,673 · program services $83,319 · management and general $3,447 · fundraising $2,907
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $977,708 · end of year $137,736
-
2 · Savings and temporary cash investments
beginning of year $262,827 · end of year $977,333
-
10a · Land, buildings and equipment: cost or other basis
$74,674
-
10b · Land, buildings and equipment: accumulated depreciation
$70,840
-
10c · Land, buildings and equipment, net
beginning of year $6,869 · end of year $3,834
-
27 · Net assets without donor restrictions
beginning of year $1,039,794 · end of year $964,981
-
28 · Net assets with donor restrictions
beginning of year $207,610 · end of year $153,922
Mission and programs · 2024
Mission
KIDS ON POINT INTRODUCES YOUNG PEOPLE TO THE WORLD OF OPPORTUNITY OUTSIDE OF THEIR UNDERSERVED NEIGHBORHOODS THROUGH YEAR-ROUND ACADEMIC, ATHLETIC, AND ENRICHMENT SUPPORT PROGRAMS.
-
KIDS ON POINT WAS FOUNDED ON THE PREMISE THAT IN ORDER TO MAKE A MEANINGFUL AND LONG-LASTING IMPACT ON OUR STUDENTS, WE MUST WORK WITH STUDENTS, FAMILIES, SCHOOLS, AND COMMUNITY ORGANIZATIONS INTENSIVELY OVER MANY, MANY YEARS. 3 HOURS PER DAY, 5 DAYS PER WEEK, 6-WEEKS OF SUMMER PROGRAMMING, AND A 12-YEAR COMMITMENT PER CHILD IS HOW KIDS ON POINT IS ADDRESSING THE SYSTEMIC ISSUES OF POVERTY FOR OUR KIDS. KIDS ON POINT DOES THIS BY PROVIDING ACADEMIC SUPPORT AND TUTORING, MENTORING, CIVIC ENGAGEMENT OPPORTUNITIES, LIFE SKILLS DEVELOPMENT, REAL-LIFE EXPERIENCES, THROUGH COLLEGE TOURS, TRAVEL, AND EXPOSURE TO OUTSIDE OPPORTUNITIES, AND THE SPORT OF SQUASH. WE WORK WITH ORGANIZATIONS LIKE THE COLLEGE OF CHARLESTON, WHO PROVIDES OUR FACILITY SPACE, OFFICE SPACE, AND 65 UNDERGRADUATE VOLUNTEERS/MENTORS WHO PROVIDE DAILY ACADEMIC AND TUTORING SUPPORT FOR OUR STUDENTS. IN ADDITION, KIDS ON POINT WORKS WITH COUNTLESS OTHER COMMUNITY ORGANIZATIONS TO ENSURE OUR STUDENTS AND FAMILIES HAVE AN ECOSYSTEM OF SUPPORT.
Expenses $1,500,221
As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Thomas CutlerTHOMAS CUTLER
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2.5
-
Chris RileyCHRIS RILEY
BOARD CHAIRMAN
- Total calculated
- $0
- Hours/week
- 2.5
-
Sue WoodsSUE WOODS
PROGRAM CHAIR
- Total calculated
- $0
- Hours/week
- 2.5
-
Steve OsborneSTEVE OSBORNE
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2.5
-
Steve WerberSTEVE WERBER
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2.5
-
Todd AbedonTODD ABEDON
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2.5
-
Amanda RobertsAMANDA ROBERTS
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2.5
-
Ben LiebetrauBEN LIEBETRAU
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2.5
-
Judith Ranger-SmithJUDITH RANGER-SMITH
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2.5
-
Lauren HerterichLAUREN HERTERICH
EXECUTIVE DIRECTOR
- Total calculated
- $143,600
- From this org
- $138,269
- From related orgs
- $0
- Other
- $5,331
- Hours/week
- 40
-
Chris EideCHRIS EIDE
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2.5
-
Clay MaxwellCLAY MAXWELL
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2.5
-
Ethan OetterETHAN OETTER
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2.5
-
Stephen ThomasSTEPHEN THOMAS
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2.5
-
Katie KozlowskiKATIE KOZLOWSKI
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2.5
-
Renard HarrisRENARD HARRIS
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2.5
-
Anthony JamesANTHONY JAMES
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2.5
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
- 2024
- Filed
- 8 June 2026
- IRS schema version
- 2024v5.5
- Source object
- 202621599349300612
Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.
The source document this was parsed from is served over the API, which is where bulk and document access live.