Northern Kentucky Childrens Law Center Inc, Childrens Law Center Inc in Covington, Kentucky (KY)

Northern Kentucky Childrens Law Center Inc, Childrens Law Center Inc
Employer Identification Number (EIN)	611167352
Name of Organization	Northern Kentucky Childrens Law Center Inc
Secondary Name	Childrens Law Center Inc
Address	1002 Russell St, Covington, KY 41011-3053
Activities	Prevention of cruelty to children
Subsection	Charitable Organization
Ruling Date	02/1990
Deductibility	Contributions are deductible
Foundation	Organization which receives a substantial part of its support from a governmental unit or the general public
Organization	Corporation
Exempt Organization Status	Unconditional Exemption
Tax Period	06/2014
Assets	$1,000,000 to $4,999,999
Income	$100,000 to $499,999
Filing Requirement	990 (all other) or 990EZ return
Asset Amount	$1,166,999
Amount of Income	$447,452
Form 990 Revenue Amount	$429,342
National Taxonomy of Exempt Entities (NTEE)	Crime, Legal-Related: Legal Services

Non-representatives - add comments:

Amount of income in 2014: $447,452 (it was $1,048,831 in 2013)

This organization:	$447,452
Other organizations performing similar types of work:	$1,082,775

Assets in 2014: $1,166,999 (it was $1,248,575 in 2013)

This organization:	$1,166,999
Other organizations performing similar types of work:	$502,685

Expenses in 2014: $510,836

This organization:	$510,836
Other organizations performing similar types of work:	$1,246,415

Income to expenses ratio in 2014: 0.9

Northern Kentucky Childrens Law Center Inc, Childrens Law Center Inc:	0.9
Other organizations performing similar types of work:	1.0

Number of employees in 2014: 11

This organization:	11
Other organizations performing similar types of work:	23

Grants share in income in 2014: 80.4%

This organization:	80.4%
Other organizations performing similar types of work:	95.6%

Financial snapshot ($)

Revenue for 2014

Assets at the end of 2014

Functional expenses for 2014

Support schedule

	2012	2013	2014
Checklist
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?	No	Yes	Yes
Is the organization required to complete Schedule B, Schedule of Contributors?	Yes	Yes	Yes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?	No	No	No
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?	No	Yes	Yes
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?	No	No	No
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?	No	No	No
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?	No	No	No
Did the organization maintain collections of works of art, historical treasures, or other similar assets?	No	No	No
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?	No	No	No
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?	No	No	No
Did the organization report an amount for land, buildings, and equipment?	Yes	Yes	Yes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?	No	No	No
Did the organization report an amount for investments-program related that is 5% or more of its total assets?	No	No	No
Did the organization report an amount for other assets that is 5% or more of its total assets?	No	No	No
Did the organization report an amount for other liabilities?	No	No	No
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?	No	No	No
Did the organization obtain separate, independent audited financial statements for the tax year?	Yes	Yes	No
Was the organization included in consolidated, independent audited financial statements for the tax year?	No	No	No
Is the organization a school described in section 170(b)(1)(A)(ii)?	No	No	No
Did the organization maintain an office, employees, or agents outside of the United States?	No	No	No
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?	No	No	No
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?	No	No	No
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?	No	No	No
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?	No	No	No
Did the organization report more than $15,000 total of fundraising event gross income and contributions?	No	Yes	Yes
Did the organization report more than $15,000 of gross income from gaming activities?	No	No	No
Did the organization operate one or more hospital facilities?	No	No	No
Did the organization attach a copy of its audited financial statements?	No	No	No
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?	No	No	No
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?	No	No	No
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?	No	No	No
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?	No	No	No
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?	No	No	No
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?	No	No	No
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?	No	No	No
Did the organization engage in an excess benefit transaction with a disqualified person during the year?	No	No	No
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?	No	No	No
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?	No	No	No
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?	No	No	No
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?	No	No	No
A family member of a current or former officer, director, trustee, or key employee?	No	No	No
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?	No	No	No
Did the organization receive more than $25,000 in non-cash contributions?	No	No	No
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?	No	No	No
Did the organization liquidate, terminate, or dissolve and cease operations?	No	No	No
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?	No	No	No
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?	No	No	No
Was the organization related to any tax-exempt or taxable entity?	No	No	No
Did the organization have a controlled entity within the meaning of section 512(b)(13)?	No	No	No
Did the organization make any transfers to an exempt non-charitable related organization?	No	No	No
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?	No	No	No

	2011	2012	2013	2014
Statements Regarding Other IRS Filings and Tax Compliance
The number reported in Box 3 of Form 1096		9	12	12
The number of Forms W-2G		0	0	0
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?		Yes	Yes	Yes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return		12	11	11
Did the organization file all required federal employment tax returns?		Yes	Yes	Yes
Did the organization have unrelated business gross income of $1,000 or more during the year?	No	No	No	No
Has it filed a Form 990-T for this year?		No	No	No
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?		No	No	No
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?		No	No	No
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?		No	No	No
Did the organization file Form 8886-T?		No	No	No
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?		No	No	No
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?		No	No	No
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?		No	No	No
Did the organization notify the donor of the value of the goods or services provided?		No	No	No
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?		No	No	No
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?		No	No	No
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?		No	No	No
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?		No	No	No
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?		No	No	No
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?		No	No	No
Did the sponsoring organization make any taxable distributions under section 4966?		No	No	No
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?		No	No	No
Initiation fees and capital contributions	$0	$0	$0	$0
Gross receipts for public use of club facilities	$0	$0	$0	$0
Gross income from members or shareholders	$0	$0	$0	$0
Gross income from other sources	$0	$0	$0	$0
Is the organization filing Form 990 in lieu of Form 1041?		No	No	No
The amount of tax-exempt interest received or accrued during the year		$0	$0	$0
Is the organization licensed to issue qualified health plans in more than one state?		No	No	No
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans		$0	$0	$0
The amount of reserves on hand		$0	$0	$0
Did the organization receive any payments for indoor tanning services during the tax year?		No	No	No
Has it filed a Form 720 to report these payments?		No	No	No

	2012	2013	2014
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization	$106,453	$0	$0
Total reportable compensation from related organizations	$0	$0	$0
Total estimated amount of other compensation from the organization and related organizations	$0	$0	$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization	1	0	0
Total number of independent contractors who received more than $100,000 of compensation from the organization	0	0	0

	2011	2012	2013	2014
Statement of Revenue
Total revenue	$970,164	$769,830	$1,048,831	$429,342
Contributions, Gifts, Grants and Other Similar Amounts	$981,171	$702,728	$898,559	$344,983
Program Service Revenue	$0	$63,940	$79,209	$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)	$-4,270	$3,162	$4,837	$2,632
Income from investment of tax-exempt bond proceeds	$0	$0	$0	$0
Royalties	$0	$0	$0	$0
Net rental income	$0	$0	$0	$0
Net gain/loss from sales of assets other than inventory	$0	$0	$6,640	$0
Net income/loss from fundraising events	$-6,737	$0	$59,586	$81,727
Gross income from fundraising events	$0	$0	$68,121	$99,837
Less: direct expenses	$6,737	$0	$8,535	$18,110
Net income/loss from gaming activities	$0	$0	$0	$0
Net income/loss from sales of inventory	$0	$0	$0	$0
Miscellaneous Revenue	$0	$0	$0	$0

	2011	2012	2013	2014
Statement of Functional Expenses
Total functional expenses	$760,221	$811,044	$836,505	$510,836
Grants and other assistance to domestic organizations and domestic governments		$0	$0	$0
Grants and other assistance to domestic individuals		$0	$0	$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals		$0	$0	$0
Benefits paid to or for members		$0	$0	$0
Compensation of current officers, directors, trustees, and key employees	$90,732	$0	$0	$0
Compensation not included above, to disqualified persons		$0	$0	$0
Other salaries and wages	$360,510	$454,753	$483,940	$294,039
Pension plan accruals and contributions		$0	$0	$0
Other employee benefits		$39,949	$51,211	$26,743
Payroll taxes	$29,811	$34,251	$38,312	$23,550
Fees for services (non-employees)
Management		$82,336	$53,230	$34,239
Legal		$0	$0	$0
Accounting		$0	$0	$0
Lobbying		$0	$0	$0
Professional fundraising services	$0	$0	$0	$0
Investment management fees		$352	$1,253	$847
Other		$8,850	$13,100	$1,078
Advertising and promotion		$271	$70	$240
Office expenses		$8,268	$9,229	$4,498
Information technology		$0	$0	$0
Royalties		$0	$0	$0
Occupancy		$24,878	$29,346	$17,847
Travel		$19,714	$16,788	$11,035
Payments of travel or entertainment expenses for any federal, state, or local public officials		$0	$0	$0
Conferences, conventions, and meetings		$0	$0	$0
Interest		$255	$14	$0
Payments to affiliates		$0	$0	$0
Depreciation, depletion, and amortization		$50,003	$57,108	$28,194
Insurance		$8,981	$9,693	$4,937
Other expenses		$33,465	$34,604	$38,203
Other expenses		$14,874	$15,885	$12,045
Other expenses		$12,763	$11,192	$6,247
Other expenses		$9,874	$7,421	$4,923
Other expenses		$0	$0	$2,171

	2011	2012	2013	2014
Balance Sheet
Total assets	$1,049,301	$1,015,420	$1,248,575	$1,166,999
Cash - non-interest-bearing		$30,096	$217,622	$311,230
Savings and temporary cash investments		$0	$0	$0
Pledges and grants receivable, net		$165,029	$183,317	$15,992
Accounts receivable, net		$0	$0	$0
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees		$0	$0	$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations		$0	$0	$0
Notes and loans receivable, net		$0	$0	$0
Inventories for sale or use		$0	$0	$0
Prepaid expenses and deferred charges		$1,089	$3,668	$4,431
Land, buildings, and equipment: cost or other basis		$634,215	$599,305	$581,341
Investments - publicly traded securities		$184,991	$244,663	$254,005
Investments - other securities		$0	$0	$0
Investments - program-related		$0	$0	$0
Intangible assets		$0	$0	$0
Other assets		$0	$0	$0
Total liabilities	$4,434	$6,927	$13,290	$5,747
Accounts payable and accrued expenses		$6,927	$13,290	$5,747
Grants payable		$0	$0	$0
Deferred revenue		$0	$0	$0
Tax-exempt bond liabilities	$0	$0	$0	$0
Escrow or custodial account liability		$0	$0	$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons		$0	$0	$0
Secured mortgages and notes payable to unrelated third parties	$0	$0	$0	$0
Unsecured notes and loans payable to unrelated third parties	$0	$0	$0	$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)		$0	$0	$0
Total net assets or fund balances	$1,044,867	$1,008,493	$1,235,285	$1,161,252
Unrestricted net assets		$848,493	$1,130,610	$1,133,914
Temporarily restricted net assets		$160,000	$104,675	$27,338
Permanently restricted net assets		$0	$0	$0
Capital stock or trust principal, or current funds		$0	$0	$0
Paid-in or capital surplus, or land, building, or equipment fund		$0	$0	$0
Retained earnings, endowment, accumulated income, or other funds	$0	$0	$0	$0

Reason for Public Charity Status (for 2014)
The organization is not a private foundation because it is:	An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi)
Number of organizations supported	0
Sum of amounts of support	$0

	2010 - 2014 Total
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2010 - 2014)
Public Support	$2,995,402
Subtotal Support	$2,995,402
Gifts, grants, contributions, and membership fees received	$2,995,402
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf	$0
The value of services or facilities furnished by a governmental unit to the organization without charge	$0
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) that exceeds 2% of the total support	$0
Total Support	$3,126,932
Public Support	$2,995,402
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources	$131,530
Net income from unrelated business activities, whether or not the business is regularly carried on	$0
Other income. Do not include gain or loss from the sale of capital assets	$0
Gross receipts from related activities, etc.	$102,469

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Id	Name	Address	State	Established	Total Income
Organizations performing similar types of work
1	Salt Lake Legal Defender Association	424 East 500 South, Salt Lake Clty, UT 84111-3333	UT	1967-12	$13,719,727
2	South Carolina Legal Services	2109 Bull St, Columbia, SC 29201-2103	SC	1977-12	$9,289,285
3	Louisville & Jefferson County Public Defender Corporation	719 W Jefferson St, Louisville, KY 40202-2732	KY	1972-01	$6,678,959
4	Snohomish County Public Defenders Association	2722 Coby Avenue Ste 200, Everett, WA 98201	WA	1975-01	$6,634,971
5	Southeast Louisiana Legal Services Corporation	1200 Derek Dr Ste 100, Hammond, LA 70403-5763	LA	1980-02	$6,495,653
6	The Legal Aid Society-Employment Law Center	180 Montgomery St Ste 600, San Francisco, CA 94104-4244	CA	1982-05	$5,900,552
7	Society Of Counsel Representing Accused Persons - Scrap	1401 E Jefferson St Ste 200, Seattle, WA 98122-5570	WA	1977-05	$4,189,394
8	Texas Legal Services Center Inc	2101 I H 25 S Ste 300, Austin, TX 78741	TX	1982-02	$4,076,894
9	Rhode Island Legal Services Inc	56 Pine St Ste 4, Providence, RI 02903-2819	RI	1970-04	$4,032,141
10	Wayne County Neighborhood Legal Services, Neighborhood Legal Services Michiga	7310 Woodward Ave Ste 701, Detroit, MI 48202-3165	MI	1967-07	$3,858,292
11	Virginia Law Foundation	PO BOX 4468, Charlottesvle, VA 22905-4468	VA	1976-08	$3,387,514
12	Appalachian Research & Defense Fund Of Ky Inc	120 N Front Ave, Prestonsburg, KY 41653-7832	KY	1974-09	$3,352,572
13	Utah County Public Defender Association	51 S University Ave Ste 206, Provo, UT 84601-4487	UT	1994-10	$3,338,639
14	Cumberland Trace Legal Services Inc, Kentucky Legal Aid	1700 Destiny Ln, Bowling Green, KY 42104-1063	KY	1978-03	$2,889,609
15	Sacramento Child Advocates Inc	8880 Cal Center Dr Suite 437, Sacramento, CA 95826-3222	CA	1992-11	$2,850,381
16	Virginia Legal Aid Society Inc	513 Church St, Lynchburg, VA 24504-1301	VA	1978-09	$2,627,863
17	Energy & Mineral Law Foundation	250 W Main St Ste 2900, Lexington, KY 40507-1723	KY	1980-12	$714,099
18	Northern Kentucky Childrens Law Center Inc, Childrens Law Center Inc	1002 Russell St, Covington, KY 41011-3053	KY	1990-02	$447,452
19	Fayette County Legal Aid Inc	333 W Vine St Ste 1700, Lexington, KY 40507	KY	1979-11	$142
20	Western Kentucky Legal Services Inc	100 S Railroad St, Madisonville, KY 42431-2467	KY	1978-12	$0

Number of organizations performing similar types of work

Alabama	2
Arkansas	2
Arizona	7
California	52
Colorado	3
Connecticut	2
District of Columbia	8
Florida	9
Georgia	2
Hawaii	3
Iowa	3
Idaho	2
Illinois	10
Indiana	3
Kansas	1
Kentucky	7
Louisiana	7
Massachusetts	17
Maryland	5
Maine	3
Michigan	10
Minnesota	6
Missouri	4

Mississippi	4
Montana	1
North Carolina	9
North Dakota	1
Nebraska	1
New Jersey	5
New Mexico	2
Nevada	4
New York	30
Ohio	7
Oklahoma	3
Oregon	6
Pennsylvania	15
Rhode Island	1
South Carolina	9
Tennessee	5
Texas	9
Utah	5
Virginia	14
Washington	13
Wisconsin	5
West Virginia	4
International	1

Total

322

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