2024-11-11T13:46:14-06:00 2023-12-31 721396621 CARR RIGGS & INGRAM LLC 4004 SUMMIT BLVD NE SUITE 800 ATLANTA GA 30319 990 2023-01-01 582485924 KIDZ2LEADERS INC KIDZ 7709777751 1640 POWERS FERRY RD BLDG 15 200 MARIETTA GA 30067 CHRISTINA CUMMINGS EXECUTIVE DIRECTOR 7709777751 2024-11-07 1 1 TIFFANY T ORR CPA P01559485 7703948000 2024-11-07 2023 2024-10-15 13:58:12Z CHRISTINA CUMMINGS 1640 POWERS FERRY RD BLDG 15 200 MARIETTA GA 30067 1422971 0 X WWW.KIDZ2LEADERS.ORG X 2004 GA KIDZ2LEADERS EXISTS TO BREAK THE CYCLE OF INCARCERATION BY PROVIDING STABILITY, OPPORTUNITY AND A CHRISTIAN COMMUNITY FOR CHILDREN OF INMATES. WE ACCOMPLISH THIS BY HELPING THEM RISE ABOVE THEIR CIRCUMSTANCES, ENPOWERING THEM TO BECOME LEADERS AND PROVIDING A LIFE OF HOPE THROUGH INTENTIONAL, FAITH-BASED PROGRAMMING IN A LOVING ENVIRONMENT. OUR 10-YEAR PROGRAM CONTINUUM IS DESIGNED TO CULTIVATE LONG-TERM, SUPPORTIVE RELATIONSHIPS, BEGINNING WITH CHILDREN AT AGE EIGHT AND SERVING THEM AND THEIR FAMILIES THROUGH YOUNG ADULTHOOD. WE BELIEVE IT IS ONLY THROUGH THIS LONG-TERM COMMITMENT THAT WE CAN TRULY END GENERATIONAL INCARCERATION. YOUNG ADULTS WHO COMPLETE OUR DECADE OF PROGRAMMING ARE ON A TRAJECTORY TOWARD LIVING THEIR LIVES FREE FROM INCARCERATION AND CONTRIBUTING POSITIVELY TO THEIR COMMUNITIES. PROGRAMS ARE PROVIDED AT NO CHARGE TO OUR PARTICIPANTS. 16 15 34 400 0 0 766801 1387239 16650 19625 2423 6012 -33105 -15621 752769 1397255 13282 18584 0 0 401984 625593 0 0 142270 383413 617018 798679 1261195 -45910 136060 639642 959966 36214 220478 603428 739488 X KIDZ2LEADERS EXISTS TO BREAK THE CYCLE OF INCARCERATION BY PROVIDING STABILITY, OPPORTUNITY AND A CHRISTIAN COMMUNITY FOR CHILDREN OF INMATES. WE ACCOMPLISH THIS BY HELPING THEM RISE ABOVE THEIR CIRCUMSTANCES, ENPOWERING THEM TO BECOME LEADERS AND PROVIDING A LIFE OF HOPE THROUGH INTENTIONAL, FAITH-BASED PROGRAMMING IN A LOVING ENVIRONMENT. OUR 10-YEAR PROGRAM CONTINUUM IS DESIGNED TO CULTIVATE LONG-TERM, SUPPORTIVE RELATIONSHIPS, BEGINNING WITH CHILDREN AT AGE EIGHT AND SERVING THEM AND THEIR FAMILIES THROUGH YOUNG ADULTHOOD. WE BELIEVE IT IS ONLY THROUGH THIS LONG-TERM COMMITMENT THAT WE CAN TRULY END GENERATIONAL INCARCERATION. YOUNG ADULTS WHO COMPLETE OUR DECADE OF PROGRAMMING ARE ON A TRAJECTORY TOWARD LIVING THEIR LIVES FREE FROM INCARCERATION AND CONTRIBUTING POSITIVELY TO THEIR COMMUNITIES. PROGRAMS ARE PROVIDED AT NO CHARGE TO OUR PARTICIPANTS. 0 0 521003 19625 CAMP HOPE: CAMP HOPE IS A SIX-DAY, OVERNIGHT CAMP THAT GIVES PRISONERS' CHILDREN WHO LIVE IN THE METRO-ATLANTA AREA A WEEK FILLED WITH LOVE, ACTIVITIES, AND FELLOWSHIP. THE PURPOSE IS TO DEVELOP AND FOSTER TRUSTING CHRISTIAN RELATIONSHIPS WITH CHILDREN OF INMATES BY ENGAGING THEM IN A FUN, WORSHIPFUL AND A SAFE ENVIRONMENT. THE LOWER CAMP, CALLED CORNERSTONE, IS OUR ENTRY POINT INTO THESE KIDS AND THEIR FAMILIES' LIVES, AND ONLY ACCEPTS FIRST-YEAR ATTENDEES AT THE 4TH OR 5TH GRADE LEVEL. ONCE CHILDREN ATTEND CAMP, WE WORK WITH THEM THROUGHOUT THEIR CHILDHOOD AND YOUTH TO CHANGE THE DIRECTION OF THEIR LIVES. WE OFFER ONGOING OPPORTUNITIES AT CAMP FOR ACCEPTING CHRIST AND FOR DEVELOPMENT OF SERVANT LEADERSHIP SKILLS. THE LEADERSHIP TRAINING ACADEMY (LTA) PORTION OF CAMP HOPE IS BY INVITATION FOR THOSE CAMPERS WHO SUCCESSFULLY COMPLETE CORNERSTONE AND CONSISTS OF RISING SEVENTH, EIGHTH AND NINTH GRADERS. LTA BUILDS ON THE FOUNDATION SET FORTH IN CORNERSTONE. THIS CAMP ENGAGES CORPORATE LEADERS, MOTIVATIONAL SPEAKERS, AND PROFESSIONAL ATHLETES TO SPEAK TO, WORK WITH AND ENCOURAGE OUR CAMPERS TO BECOME CHRISTIAN SERVANT LEADERS. LTA CAMPERS PARTICIPATE IN TEAM BUILDING EXERCISES TO REINFORCE THE LEADERSHIP TOPICS OF THE DAY. WHEN CAMPERS GRADUATE FROM LTA, THEY ARE ELIGIBLE TO SERVE AS TEEN COUNSELORS TO CAMPERS. THEY CAN ALSO PROGRESS TO CABIN LEADERS AND PAID SUMMER CAMP STAFF. THE CAMP AND OTHER PROGRAMS ARE NO-CHARGE TO CAMPERS AND CAMPER-TURNED-COUNSELORS. 137831 INTERNS4TOMORROW: THIS PROGRAM PLACES STUDENTS IN PAID SUMMER INTERNSHIPS WITH ATLANTA-AREA BUSINESSES. INTERNS4TOMORROW IS BY INVITATION ONLY TO OUR OLDER STUDENTS WHO HAVE SUCCESSFULLY COMPLETED THE FIRST SIX YEARS OF KIDZ2LEADERS PROGRAMMING AND WHO HAVE SERVED AS A COUNSELOR AT CAMP HOPE. BENEFITS THE STUDENTS RECEIVE INCLUDE PREPAREDNESS TO REACH CAREER AND LIFE GOALS, AS WELL AS LEADERSHIP, FINANCIAL, JOB, AND LIFE SKILLS TO DISENTANGLE FROM GOVERNMENT RELIANCE AND BREAK FREE FROM THE CYCLE OF INCARCERATION. THE INTERNS ATTEND RETREATS AND BUSINESS AND COLLEGE FIELD TRIPS. THESE YOUTH ARE ACTING AS AGENTS OF CHANGE IN THEIR FAMILIES AND COMMUNITIES WHERE INCARCERATION AND DEPENDENCY ON GOVERNMENT FUNDS IS A WAY OF LIFE. 336473 THE CAMPER-TURNED-COUNSELOR: THE PROGRAM ASSISTS IN TRANSITIONING THE CAMPER INTO A SUCCESSFUL COUNSELOR BY OFFERING OPPORTUNITIES TO IMPROVE LEADERSHIP SKILLS AND INCREASE CONFIDENCE. BY OFFERING TWO WEEKEND CAMPING RETREATS A YEAR WITH OPPORTUNITY FOR SPIRITUAL GROWTH AND IMPROVED TEAMBUILDING, THE CAMPER- TURNED-COUNSELORS ARE BETTER ABLE TO MODEL CHRIST-LIKE BEHAVIOR FOR THEIR CAMPERS. THESE EVENTS PROVIDE THE STAFF WITH A GREATER UNDERSTANDING OF THE STUDENTS' DAILY LIVES AND CIRCUMSTANCES TO BETTER SUPPORT THEM DURING THE YEAR AND AT CAMP HOPE. 18584 18584 BEGINNING IN 2016, KIDZ2LEADERS STARTED HOLDING FAMILY RETREAT WEEKENDS. THE FAMILIES PLAY, BIKE, COOK, FISH, CLIMB, PAINT AND WORSHIP TOGETHER. PARENTS AND CUSTODIANS SPEND TIME IN BIBLE STUDY AND SHARING GROUPS. THESE SEMI-ANNUAL EVENTS PROVIDE MEALS, LODGING, BUS TRANSPORTATION, AND ALL ACTIVITIES AND SUPPLIES TO THE PARTICIPATING FAMILIES. CAMPERS ARE REUNITED WITH THEIR FRIENDS IN A FAMILIAR CAMP-LIKE SETTING AND PARENTS AND CUSTODIANS SHARE FOOD, FELLOWSHIP AND FUN WITH OTHERS. OTHER KIDZ2LEADERS PROGRAMS INCLUDE HOPE4CHRISTMAS PARTY FOR OUR CAMPERS WHERE THEY ARE REUNITED WITH THEIR COUNSELORS, CELEBRATE THE SEASON, AND RECEIVE GIFTS AND GROCERY CERTIFICATES. KIDZ2LEADERS ALSO HOST FIELD TRIPS WITH FUN ACTIVITIES FOR OUR CAMPERS THROUGHOUT THE YEAR. 18584 18584 1013891 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 1 34 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 X 16 15 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 0 0 GA X X SUSAN H SCALF 7709777751 1640 POWERS FERRY ROAD BLDG 15 MARIETTA GA 30067 CHRISTINA CUMMINGS EXECUTIVE DIRECTOR 40.00 X X 88723 0 0 KATHLEEN BARHAM DIRECTOR 1.00 X 0 0 0 BOB GRAFF CHAIRMAN 2.00 X X 0 0 0 MELISSA JONES DAVIS SECRETARY 1.00 X X 0 0 0 CLARK HUMBLE TREASURER 1.00 X X 0 0 0 PAMELA FRANCE DIRECTOR 1.00 X 0 0 0 JEFFREY SCHOEN DIRECTOR 1.00 X 0 0 0 JULIE ENGLISH DIRECTOR 1.00 X 0 0 0 SHUNTAVIUS ROBERTS DIRECTOR 1.00 X 0 0 0 THOMAS COTTON DIRECTOR 1.00 X 0 0 0 MIKE CALLAHAN DIRECTOR 1.00 X 0 0 0 SHANNON DRAKE DIRECTOR 1.00 X 0 0 0 NATALIE EPPERSON DIRECTOR 1.00 X 0 0 0 ZENNIE LYNCH DIRECTOR 1.00 X 0 0 0 MARCUS LEVERETTE DIRECTOR 1.00 X 0 0 0 HEATHER RENDLE DIRECTOR 1.00 X 0 0 0 RICK STEVENS DIRECTOR 1.00 X 0 0 0 ADAM THOMAS DIRECTOR 1.00 X 0 0 0 88723 0 0 0 0 0 0 0 104405 1282834 46094 1387239 COUNSELOR FEES 900099 19625 19625 19625 6012 6012 10095 104405 25716 -15621 -15621 1397255 19625 0 -9609 18584 18584 88723 64362 5593 18768 492158 357025 31024 104109 44712 32450 2815 9447 28200 28200 156 156 28021 27122 612 287 31816 13409 18182 225 220379 212380 5823 2176 40693 40348 251 94 931 791 102 38 6500 5521 713 266 PROGRAM SERVICE EXPENSE 128189 128189 HONORARIUMS AND GIFTS 46596 46596 CAMPER & VOLUNTEER RECR 44976 44976 OTHER EXPENSES 20770 5015 9621 6134 19791 17123 1942 726 1261195 1013891 105034 142270 324049 459698 283341 258533 25000 13464 3946 7234 55961 55961 931 0 2375 2375 0 218662 639642 959966 31350 43077 4864 177401 36214 220478 X 431662 600674 171766 138814 603428 739488 639642 959966 136060 0 X X 0 1 X 1 0 X 702592 529896 838354 766801 1387239 4224882 702592 529896 838354 766801 1387239 4224882 4224882 1923 633 1607 2423 6012 12598 4237480 62500 0.99700 0.99730 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 55961 55961 0 0 OPERATING LEASE RIGHT OF USE ASSETS 168185 BENEFICIAL INTEREST - COBB COMMUNITY FDN 50477 218662 OPERATING LEASE LIABILITIES 177401 177401 X 1608545 185574 185574 1422971 -25716 -25716 1397255 1472485 185574 25716 211290 1261195 0 1261195 PART X, LINE 2: UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, THE ORGANIZATION IS EXEMPT FROM TAXES ON INCOME OTHER THAN UNRELATED BUSINESS INCOME. FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022, THE ORGANIZATION DID NOT HAVE ANY UNRELATED BUSINESS INCOME. THE ORGANIZATION UTILIZES THE ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF DECEMBER 31, 2023 AND 2022, THE ORGANIZATION HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES -25,716. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 25,716. RALLY4THEKIDZ 33000 33000 10526 GALA 22015 22015 600 1 59485 49390 10095 14590 114500 104405 10095 25716 25716 -15621 1 ASSISTANCE & SCHOLARSHIPS 34 18584 PART I, LINE 2: IN 2014 THE ELGAR FAMILY STARTED THE ELGAR FAMILY SCHOLARSHIP FUND. A SCHOLARSHIP COMMITTEE COMPRISED OF KIDZ2LEADERS STAFF AND A MEMBER OF THE ELGAR FAMIY MEETS AT LEAST SEMI-ANNUALLY TO REVIEW SCHOLARSHIP APPLICATIONS/REQUESTS TO DETERMINE IF PRE-ESTABLISHED CRITERIA ARE MET. INDIVIDUAL AWARDS ARE MADE BASED ON NEED. RECIPIENTS REPORT SEMI-ANNUALLY ON THEIR ACADEMIC ACHIEVEMENT. OTHER FINANCIAL ASSISTANCE MAY BE PROVIDED TO A FAMILY ON AN AS-NEEDED BASIS NOT TO EXCEED $500 PER YEAR PER FAMILY. THIS ASSISTANCE REQUIRES THE APPROVAL OF THE KIDZ2LEADERS EXECUTIVE DIRECTOR. X 46094 THRIFT SHOP VALUE 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 CHRISTINA CUMMINGS, EXECUTIVE DIRECTOR, AND BOB GRAFF, BOARD CHAIR, HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS DISTRIBUTED TO THE BOARD FOR REVIEW PRIOR TO SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EACH PERSON IS REQUIRED TO READ AND SIGN THE CONFLICT OF INTEREST DOCUMENT AT THE BEGINNING OF EACH YEAR. FORM 990, PART VI, SECTION B, LINE 15A EACH YEAR, THE TREASURER OF THE CORPORATION DELIVERS TO THE BOARD OF DIRECTORS A PROPOSED BUDGET FOR THEIR APPROVAL. WITHIN THAT BUDGET IS THE FULLY DISCLOSED COMPREHENSIVE PACKAGE, INCLUDING COMPENSATION AND REIMBURSABLES OF THE EXECUTIVE DIRECTOR. WITHIN THOSE MEETINGS THE SALARY IS DISCUSSED AND APPROVED. NO OUTSIDE AGENCIES ARE INCLUDED IN THIS DECISION MAKING. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S FINANCIAL STATEMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE. OTHER GOVERNING DOCUMENTS ARE PROVIDED FREE BY REQUEST TO WHOMEVER WISHES TO CALL, WRITE OR EMAIL TO REQUEST THE INFORMATION. FORM 990, PART XII, LINE 2C: NO CHANGE IN PROCESS FROM PRIOR YEAR.