{"success":true,"data":{"_id":582196223,"filings":[{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To provide quality child care servies to low income families along with afterschool care and summer camps","primary_activities":"Providing affordable child care for inner city low income families","year":2011,"name":"KIDS SCHOOL INC","type":"990","principal_officer":"JAMES VALENTINE","year_formation":1998,"state_legal_domicile":"TN","tax_period_begin":"2011-01-01T00:00:00","tax_period_end":"2011-12-31T00:00:00","address":"1126 N THOMAS STREET, MEMPHIS, TN, 38107, USA","city":"MEMPHIS","state":"TN","country":"USA","zip_code":"38107"},"Governance":{"501c3 determination":true,"Number of voting members":2,"Number of independent voting members":2,"Number of employees total":27,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":27,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":true,"Financial statements audited by independent accountant":false,"Audit committee":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":355063,"Contributions":{"value":0},"Program revenue":{"value":355063,"Total revenue":{"value":355063,"VARIOUS":355063},"Unrelated business revenue":0},"Investment income":{"value":0},"Other revenues":{"value":0}},"Expenses":{"value":347314,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":202604,"Other salaries and wages":185727,"Payroll taxes":16877},"Other expenses":{"value":144710,"Accounting":2450,"Advertising":142,"Occupancy":36139,"Depreciation and depletion":10556,"Insurance":18245,"Itemized Expenses":{"value":10842,"VARIOUS":10842},"All other expenses":66336}},"Assets":{"value":113153,"Non-interest bearing cash":-3725,"Land, building, equipment":116878},"Liabilities":{"value":199596,"Accounts payable, accrued":50135,"Unsecured notes loans payable":121418,"Other liabilities":28043},"Fund balance":{"value":-86443},"Form990Details":{"program_service_accomplishments":[{"description":"PROVIDING AFFORDABLE CHILD CARE FOR INNER CITY LOW INCOME FAMILIES","expense":347314,"revenue":355063}],"program_service_revenue_detail":[{"business_code":"624410","description":"STATE DAYCARE REVENUE"},{"business_code":"624410","description":"STATE FOOD REIMBURSEMEN"},{"business_code":"624410","description":"DAYCARE FEES RECEIVED"},{"business_code":"624410","description":"DISCOUNTS"}],"functional_expense_allocations":{"other_salaries_and_wages":{"program_services":185727,"total":185727},"payroll_taxes":{"program_services":16877,"total":16877},"accounting_fees":{"program_services":2450,"total":2450},"advertising":{"program_services":142,"total":142},"occupancy":{"program_services":36139,"total":36139},"depreciation_depletion":{"program_services":10556,"total":10556},"insurance":{"program_services":18245,"total":18245},"all_other_expenses":{"program_services":66336,"total":66336}},"fundraising_and_gaming_summary":{"joint_costs":true},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"employment_tax_returns_filed":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_cash":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"JAMES VALENTINE"},"audit_financial_statement_detail":{"accountant_compile_or_review":true,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"person_name":"JAMES VALENTINE","phone":"9015765437","address_line1":"1126 N THOMAS STREET","city":"MEMPHIS","state":"TN","zip":"38107"},"officers_directors_key_employees":[{"title":"EXECUTIVE DIRECTOR","average_hours_per_week":40.0,"reportable_comp_from_org":35000,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true},{"title":"PRESIDENT","average_hours_per_week":40.0,"reportable_comp_from_org":18000,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_170b1_avi":true},"support_170":{"thirty_three_percent_test_current_year":true,"gifts_grants_contributions":{"value":1752943,"current_year":355063,"current_year_minus1":499970,"current_year_minus2":447393,"current_year_minus3":450517},"total_calendar_year_support":{"value":1752943,"current_year":355063,"current_year_minus1":499970,"current_year_minus2":447393,"current_year_minus3":450517},"amounts_from_substantial_contributors":816355,"public_support_total":936588,"total_support":1752943,"public_support_percentage":0.5343}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"land_buildings_equipment":{"leasehold_improvements":{"investment_cost_or_other_basis":52749,"depreciation":52749},"equipment":{"investment_cost_or_other_basis":142232,"book_value":82264,"depreciation":59968},"other_land_buildings":{"other_cost_or_other_basis":34614,"book_value":34614},"total_book_value":116878},"other_liabilities":{"liabilities":[{"description":"PAYROLL TAXES","amount":8668},{"description":"PAYROLL TAXES","amount":1658},{"description":"PAYROLL TAXES","amount":285},{"description":"PAYROLL TAXES","amount":763},{"description":"PAYROLL TAXES","amount":16669}],"total_liability":28043}},"source_xml":"201202779349300720_public.xml"}],"Latest":{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To provide quality child care servies to low income families along with afterschool care and summer camps","primary_activities":"Providing affordable child care for inner city low income families","year":2011,"name":"KIDS SCHOOL INC","type":"990","principal_officer":"JAMES VALENTINE","year_formation":1998,"state_legal_domicile":"TN","tax_period_begin":"2011-01-01T00:00:00","tax_period_end":"2011-12-31T00:00:00","address":"1126 N THOMAS STREET, MEMPHIS, TN, 38107, USA","city":"MEMPHIS","state":"TN","country":"USA","zip_code":"38107"},"Governance":{"501c3 determination":true,"Number of voting members":2,"Number of independent voting members":2,"Number of employees total":27,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":27,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":true,"Financial statements audited by independent accountant":false,"Audit committee":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":355063,"Contributions":{"value":0},"Program revenue":{"value":355063,"Total revenue":{"value":355063,"VARIOUS":355063},"Unrelated business revenue":0},"Investment income":{"value":0},"Other revenues":{"value":0}},"Expenses":{"value":347314,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":202604,"Other salaries and wages":185727,"Payroll taxes":16877},"Other expenses":{"value":144710,"Accounting":2450,"Advertising":142,"Occupancy":36139,"Depreciation and depletion":10556,"Insurance":18245,"Itemized Expenses":{"value":10842,"VARIOUS":10842},"All other expenses":66336}},"Assets":{"value":113153,"Non-interest bearing cash":-3725,"Land, building, equipment":116878},"Liabilities":{"value":199596,"Accounts payable, accrued":50135,"Unsecured notes loans payable":121418,"Other liabilities":28043},"Fund balance":{"value":-86443},"Form990Details":{"program_service_accomplishments":[{"description":"PROVIDING AFFORDABLE CHILD CARE FOR INNER CITY LOW INCOME FAMILIES","expense":347314,"revenue":355063}],"program_service_revenue_detail":[{"business_code":"624410","description":"STATE DAYCARE REVENUE"},{"business_code":"624410","description":"STATE FOOD REIMBURSEMEN"},{"business_code":"624410","description":"DAYCARE FEES RECEIVED"},{"business_code":"624410","description":"DISCOUNTS"}],"functional_expense_allocations":{"other_salaries_and_wages":{"program_services":185727,"total":185727},"payroll_taxes":{"program_services":16877,"total":16877},"accounting_fees":{"program_services":2450,"total":2450},"advertising":{"program_services":142,"total":142},"occupancy":{"program_services":36139,"total":36139},"depreciation_depletion":{"program_services":10556,"total":10556},"insurance":{"program_services":18245,"total":18245},"all_other_expenses":{"program_services":66336,"total":66336}},"fundraising_and_gaming_summary":{"joint_costs":true},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"employment_tax_returns_filed":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_cash":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"JAMES VALENTINE"},"audit_financial_statement_detail":{"accountant_compile_or_review":true,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"person_name":"JAMES VALENTINE","phone":"9015765437","address_line1":"1126 N THOMAS STREET","city":"MEMPHIS","state":"TN","zip":"38107"},"officers_directors_key_employees":[{"title":"EXECUTIVE DIRECTOR","average_hours_per_week":40.0,"reportable_comp_from_org":35000,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true},{"title":"PRESIDENT","average_hours_per_week":40.0,"reportable_comp_from_org":18000,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_170b1_avi":true},"support_170":{"thirty_three_percent_test_current_year":true,"gifts_grants_contributions":{"value":1752943,"current_year":355063,"current_year_minus1":499970,"current_year_minus2":447393,"current_year_minus3":450517},"total_calendar_year_support":{"value":1752943,"current_year":355063,"current_year_minus1":499970,"current_year_minus2":447393,"current_year_minus3":450517},"amounts_from_substantial_contributors":816355,"public_support_total":936588,"total_support":1752943,"public_support_percentage":0.5343}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"land_buildings_equipment":{"leasehold_improvements":{"investment_cost_or_other_basis":52749,"depreciation":52749},"equipment":{"investment_cost_or_other_basis":142232,"book_value":82264,"depreciation":59968},"other_land_buildings":{"other_cost_or_other_basis":34614,"book_value":34614},"total_book_value":116878},"other_liabilities":{"liabilities":[{"description":"PAYROLL TAXES","amount":8668},{"description":"PAYROLL TAXES","amount":1658},{"description":"PAYROLL TAXES","amount":285},{"description":"PAYROLL TAXES","amount":763},{"description":"PAYROLL TAXES","amount":16669}],"total_liability":28043}},"Ratings":{"Mission Deployment Rate":{"score":null},"Program Expense Ratio":{"score":null},"Fundraising Efficiency":{"score":null,"percentile":null},"Filing Consistency Score":{"score":0.9},"Grant Itemization Coverage":{"score":null},"Independent Voting Board Pct":{"score":1.0},"Operating Margin":{"score":0.021824295970010957,"percentile":0.4927227690713638},"Operating Reserve Ratio":{"score":0.3257945259908901,"percentile":0.225442943358618},"Liabilities to Assets Ratio":{"score":1.7639479289104134,"percentile":0.030997976838286593},"Officer Compensation Ratio":{"score":0.1525996648565851,"percentile":0.3798580979161623},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Foreign Oversight Score":{"score":null},"Major-Donor Itemization":{"score":1.0},"Related-Party Transparency":{"score":null},"Pay-Setting Controls":{"score":null,"weight":5,"atoms":{"Compensation committee":{"value":null},"Independent compensation consultant":{"value":null},"Form 990 of other organizations reviewed":{"value":null},"Written employment contract":{"value":null},"Compensation survey or study":{"value":null},"Board or committee approval":{"value":null}}},"Governance Policy Score":{"score":0.2222222222222222,"weight":5,"atoms":{"Conflict of interest policy":{"value":false},"Whistle blower policy":{"value":false},"Document retention policy":{"value":false},"Compensation process for CEO":{"value":false},"Compensation process for other employees":{"value":false},"Form 990 provided to governing body":{"value":true},"Minutes of governing body":{"value":true},"Audit committee":{"value":false},"Independent audit financial statements":{"value":false}}},"Categories":{"Financial Efficiency":{"score":null,"weight":45},"Transparency & Controls":{"score":0.9181818181818181,"weight":20},"Accountability":{"score":0.6759259259259259,"weight":14},"Sustainability":{"score":0.3465122952278175,"weight":13},"Growth":{"score":null,"weight":8}},"Overall Score":{"score":0.6878991311608714,"percentile":0.30955015611938674}},"source_xml":"201202779349300720_public.xml"},"sector":"Human Services","donation_categories":[],"zakat_policy":null},"error":null}