2024-11-15T12:08:21-06:00 2023-12-31 471019942 CREATIVE PLANNING TAX LLC 100 E PARK AVE STE 300 WATERLOO IA 50703 990 2023-01-01 202199649 KIDS FIRST LAW CENTER KIDS 3193655437 420 6TH STREET SE 160 CEDAR RAPIDS IA 52401 JENNY SCHULZ EXECUTIVE DIRECTOR 3193655437 2024-11-15 1 0 BRIAN ARONSON CPA P01425251 3192346885 2024-11-12 2023 2024-10-15 13:58:12Z JENNY SCHULZ 420 6TH STREET SE 160 CEDAR RAPIDS IA 52401 1121975 0 X WWW.KIDSFIRSTIOWA.ORG X 2005 IA KIDS FIRST GIVES CHILDREN A VOICE IN DIVORCE, CUSTODY, AND OTHER CONFLICTS. 10 10 22 38 0 0 1018321 949562 63851 85361 13335 25104 16867 42652 1112374 1102679 0 0 0 0 840139 972060 0 0 93700 95205 117848 935344 1089908 177030 12771 1880275 1920909 26217 18524 1854058 1902385 X KIDS FIRST GIVES CHILDREN A VOICE IN DIVORCE, CUSTODY, AND OTHER CONFLICTS BY PROVIDING FOCUSED LEGAL REPRESENTATION AND SERVICES FOR KIDS. 0 0 340909 77806 LEGAL REPRESENTATION - KIDS FIRST HAS A MISSION TO PROVIDE FREE AND REDUCED-COST REPRESENTATION TO CHILDREN IN HIGH-CONFLICT DIVORCE AND CUSTODY CASES. KIDS FIRST ATTORNEYS MEET REGULARLY WITH THE CHILD CLIENT, CONSULT WITH THE CHILD'S TEACHERS, LINK FAMILIES TO COMMUNITY RESOURCES, COLLABORATE WITH OTHER PROFESSIONALS SUCH AS COUNSELORS, FACILITATE DISPUTE RESOLUTION BY THE PARENTS, AND ADVOCATE THE CHILD'S POSITION IN COURT. BY LESSENING AND RESOLVING CONFLICT IN FAMILIES, KIDS FIRST MITIGATES LONG-TERM HEALTH IMPACTS AND HELPS KIDS TRANSITION TO ADULTHOOD SUCCESSFULLY. IN 2023, KIDS FIRST PROVIDED LEGAL REPRESENTATION TO 188 CHILDREN IN HIGH-CONFLICT CUSTODY CASES. 463975 YOUTH PEACE PROJECT (YPP) - YPP USES RESTORATIVE JUSTICE TO RESOLVE CONFLICTS AND PREVENT YOUTH VIOLENCE. PEACE FACILITATORS ARE STATIONED IN CEDAR RAPIDS SCHOOLS AND MEET WITH THOSE INVOLVED IN A CONFLICT INDIVIDUALLY AND THEN TOGETHER IN A RESTORATIVE CIRCLE (MEDIATION). STUDENTS REFLECT ON WHAT HAPPENED, DECIDE TOGETHER HOW THE HARM SHOULD BE REPAIRED, AND ARE GIVEN TOOLS TO HANDLE SIMILAR SITUATIONS IN THE FUTURE. INSTEAD OF BEING SUSPENDED, STUDENTS RETURN TO LEARNING QUICKLY. YOUTH BUILD SOCIAL-EMOTIONAL SKILLS AND ENGAGE IN LESS FIGHTING, RESULTING IN A SAFER AND MORE PRODUCTIVE SCHOOL ENVIRONMENT FOR ALL STUDENTS. YPP MAKES IT MORE LIKELY STUDENTS WILL GRADUATE HIGH SCHOOL AND BECOME CONTRIBUTING ADULTS IN OUR COMMUNITY. IN 2023, YPP PROVIDED RESTORATIVE CIRCLES TO 2,369 UNDUPLICATED STUDENTS. 20575 7555 EDUCATIONAL WORKSHOPS - KIDS FIRST OFFERS EDUCATIONAL WORKSHOPS TO SCHOOL-AGE CHILDREN OF DIVORCING PARENTS IN LINN AND JOHNSON COUNTIES. KIDS FIRST DESIGNED ITS WORKSHOPS TO HELP KIDS UNDERSTAND AND COPE WITH THEIR PARENTS' DIVORCE. THE WORKSHOPS GROUP TOGETHER KIDS BY GRADE LEVEL AND PROVIDE A SAFE AND CONFIDENTIAL PLACE TO TALK ABOUT THEIR FEELINGS. THE WORKSHOPS ARE INTERACTIVE AND UTILIZE ARTWORK, GAMES, VIDEOS, DISCUSSIONS, AND ROLEPLAYING. THE GOALS ARE TO LET CHILDREN KNOW THEY ARE NOT ALONE AND THE DIVORCE IS NOT THEIR FAULT, TEACH PRACTICAL SKILLS TO HANDLE COMMON DIVORCE SCENARIOS AND ADJUST TO FAMILY CHANGES, AND CLARIFY MISCONCEPTIONS AND SET AGE-APPROPRIATE EXPECTATIONS FOR THE LEGAL PROCESS. IN 2023, 394 CHILDREN AND THEIR FAMILIES BENEFITED FROM KIDS FIRST DIVORCE WORKSHOPS. 70105 MEDIATIONS AND NEUTRAL EXCHANGES - KIDS FIRST PROVIDES MEDIATION AND NEUTRAL EXCHANGE SERVICES FOR ANY SEPARATED AND DIVORCED PARENTS WITH MINOR CHILDREN. SERVICES ARE OFFERED AT NO COST. KIDS FIRST GUIDES CONVERSATIONS BETWEEN PARENTS ABOUT CHILD-RELATED TOPICS. PARENTS LEARN TO FOCUS ON THE CHILD'S PERSPECTIVE, IMPROVE COMMUNICATION, AND RESOLVE PARENTING DISPUTES. PARENTS CAN ALSO EXCHANGE THEIR CHILDREN PEACEFULLY IN A CHILD-FRIENDLY ENVIRONMENT THROUGH KIDS FIRST'S NEUTRAL EXCHANGE PROGRAM. IN 2023, KIDS FIRST PROVIDED NEUTRAL EXCHANGES TO 6 PARENTS, MEDIATION SESSIONS TO 203 PARENTS, AND VISITATION COUNSELING SESSIONS TO 353 PARENTS. 70105 895564 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 22 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 1 0 0 X THE ORGANIZATION 3193655437 420 6TH STREET SE STE 160 CEDAR RAPIDS IA 52401 JENNY SCHULZ EXECUTIVE DIRECTOR 50.00 X 65878 0 9751 VERNON SQUIRES PRESIDENT 1.00 X X 0 0 0 JENNIFER PEDEN VICE PRESIDENT 1.00 X X 0 0 0 SCOTT BENNETT TREASURER 1.00 X X 0 0 0 JAMES KLEIN SECRETARY 1.00 X X 0 0 0 LATOYA HARRINGTON DIRECTOR 1.00 X 0 0 0 DAVE BLANKENSHIP DIRECTOR 1.00 X 0 0 0 NIKKI KETTELKAMP DIRECTOR 1.00 X 0 0 0 MARIA DOCE DIRECTOR 1.00 X 0 0 0 KATIE JENSEN DIRECTOR 1.00 X 0 0 0 ELIZABETH MITCHELL DIRECTOR 1.00 X 0 0 0 LYNN HARTMAN DIRECTOR (PARTIAL YEAR) 1.00 X 0 0 0 65878 0 9751 0 0 0 0 0 72564 13221 286017 577760 13482 949562 LEGAL REPRESENTATION 541100 77406 77406 WORKSHOPS 541100 7555 7555 TRAINING 541100 400 400 85361 27886 27886 2782 5564 -2782 -2782 -2782 51847 13221 13732 38115 38115 MISCELLANEOUS REVENUE 900099 4537 4537 4537 1102679 85361 0 67756 77129 50905 10799 15425 789535 660992 71054 57489 22712 19026 2040 1646 18648 16380 1461 807 64036 52702 6019 5315 17884 14718 1682 1484 2728 2728 48 48 1049 1049 38618 32502 2005 4111 19655 16177 1832 1646 7145 6326 260 559 3778 3662 2 114 10361 5700 221 4440 5757 4738 541 478 8254 8254 MEMBERSHIPS AND DUES 2571 2385 186 1089908 895564 100644 93700 359529 320181 274060 302077 361332 348898 10514 15411 8752 6034 67586 64068 9275 3518 509651 540022 347162 384768 1880275 1920909 13214 9709 5 5 12998 8810 26217 18524 X 1716991 1510440 137067 391945 1854058 1902385 1880275 1920909 12771 50223 -14667 0 X 0 1 X 1 0 X 751256 921760 1051976 1018321 949562 4692875 751256 921760 1051976 1018321 949562 4692875 333040 4359835 19926 14683 18323 14681 27886 95499 10196 40963 28070 56384 135613 4923987 341587 0.88540 0.88180 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: FUNDRAISING INCOME - 2019 AMOUNT: $ 10,196. 2021 AMOUNT: $ 40,963. 2022 AMOUNT: $ 27,667. 2023 AMOUNT: $ 51,847. MISCELLANEOUS INCOME - 2022 AMOUNT: $ 403. 2023 AMOUNT: $ 4,537. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 531230 10868 62498 18852 4180 581564 593512 13187 -61765 10187 3517 531230 525107 20757 60675 9657 3369 593512 490479 11610 35460 9510 2932 525107 426260 12258 63392 8758 2673 490479 0.66200 0.33800 1 0 3660 1938 1722 38203 37415 788 25723 24715 1008 3518 BENEFICIAL INTEREST IN ASSETS HELD AT COMMUNITY FOUNDATION 384768 384768 FUNDS HELD FOR OTHERS 8810 8810 1165716 50223 17278 67501 1098215 2728 1736 4464 1102679 1117389 31945 31945 1085444 2728 1736 4464 1089908 PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES PART XII, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES PART V, LINE 4 THE PERMANENTLY RESTRICTED PORTION OF THE ENDOWMENT CORPUS INCLUDED ON FORM 990, SCH D, PART V IS OWNED AND CONTROLLED BY GREATER CEDAR RAPIDS COMMUNITY FOUNDATION (GCRCF). KIDS FIRST LAW CENTER IS ENTITLED ONLY TO THE INCOME EARNED ON THE PERMANENTLY ENDOWED CORPUS. THEREFORE, KIDS FIRST RECORDS GRANTS RECEIVED FROM THESE FUNDS AS INCOME, BUT DOES NOT RECORD THE VALUE OF THE PERMANENTLY ENDOWED CORPUS IN ITS BALANCE SHEET ASSETS. BOARD DESIGNATED AND QUASI ENDOWED FUNDS HELD BY GCRCF ARE OWNED AND CONTROLLED BY KIDS FIRST AND ARE REPORTED ON BOTH FORM 990, SCH D, PART V AND IN KIDS FIRST'S BALANCE SHEET ASSETS. KIDS FIRST IS BUILDING ITS ENDOWMENT WITH THE GOAL OF ANNUAL EARNINGS SUPPORTING 20% OF THE ORGANIZATION'S OPERATING COSTS BY THE YEAR 2040. HAPPY HOUR 65068 13221 51847 13482 250 65068 13221 51847 13482 250 13732 38115 FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR AND BOARD TREASURER REVIEW THE FORM 990 BEFORE IT IS FILED. THE ENTIRE BOARD OF DIRECTORS RECEIVES A COMPLETE COPY OF THE FORM 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS RECEIVE A COPY OF THE POLICY ANNUALLY AND ARE REQUIRED TO DISCLOSE ANY CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15A ANNUALLY THE BOARD OF DIRECTORS REVIEWS THE COMPENSATION LEVELS OF ALL EMPLOYEES, INCLUDING THE EXECUTIVE DIRECTOR, AND COMPARES THEM TO OTHER LEGAL SERVICES ORGANIZATIONS. THE BOARD THEN APPROVES ANY COMPENSATION ADJUSTMENTS THEY DEEM NECESSARY. ALL DECISIONS REGARDING COMPENSATION AGREEMENTS ARE MAINTAINED IN THE COMPENSATION POLICY AND BOARD MINUTES. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE UPON REQUEST.