Nonprofit · EIN 91-1824594
KIDS FIRST INC
Tax-exempt · LINCOLN, NE 68510
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $760,853 | $757,799 | $3,054 | $172,832 | $19,279 | $153,553 |
| December 31, 2024 | 990 | $692,290 | $685,934 | $6,356 | $165,367 | $14,868 | $150,499 |
| December 31, 2023 | 990 | $632,662 | $695,049 | -$62,387 | $160,207 | $16,064 | $144,143 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,846
- of which government grants
- $1,250
- Program service revenue
- $756,419
- Investment income
- $2,588
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $118,599
- Other salaries and wages
- $445,931
- Salaries, compensation and benefits (total)
- $631,383
- Professional fundraising fees
- $0
- Occupancy
- $24,459
- Travel
- $636
- Program services (functional)
- $627,133
- Management and general (functional)
- $130,666
Balance sheet and other
- Total assets, start of year
- $165,367
- Total assets, end of year
- $172,832
- Total liabilities, end of year
- $19,279
- Net assets, end of year
- $153,553
- Land, buildings and equipment
- $46,554
- Net assets without donor restrictions
- $153,553
- Gross receipts
- $760,853
- Employees
- 32
- Year formed
- 1997
- State of legal domicile
- NE
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Silvia Castillo | Secretary Trustee or director, Officer | 40 | $60,456 |
| Julie Timme | Treasurer Trustee or director, Officer | 8 | $14,150 |
| Mike Bingeman | President Trustee or director, Officer | 0 | $0 |
| Elizabeth Nelson | Vice President Trustee or director, Officer | 0 | $0 |
| Shana Perry | Director Trustee or director | 0 | $0 |
| Bob Reier | Director Trustee or director | 0 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Silvia Castillo | Secretary Trustee or director | 40 | $48,744 |
| Julie Timme | Treasurer Trustee or director, Officer | 8 | $12,834 |
| Mike Bingeman | President Trustee or director, Officer | 0 | $0 |
| Elizabeth Nelson | Vice President Trustee or director, Officer | 0 | $0 |
| Shana Perry | Director Trustee or director, Officer | 0 | $0 |
| Bob Reier | Director Trustee or director | 0 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Silvia Castillo | Director Trustee or director | 40 | $45,000 |
| Julie Timme | Treasurer Trustee or director, Officer | 8 | $12,582 |
| Mike Bingeman | President Trustee or director, Officer | 0 | $0 |
| Elizabeth Nelson | Vice President Trustee or director, Officer | 0 | $0 |
| Beth Staswick | Secretary Trustee or director, Officer | 0 | $0 |
| Bob Reier | Director Trustee or director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 6024 L ST, LINCOLN, NE 68510-2224
- Principal officer (990 for 2025)
- Mike Bingeman, 6024 L Street, Lincoln, NE 68510
- Signed the 990
- Julie Timme, Treasurer
- Phone
- (402) 489-8866
- Website
- www.kidsfirstchildcare.org
Mission
To serve children and their families by providing a quality childcare program in a setting where Christian values are practiced and taught.
Program accomplishments
- Christian childcare center to provide a loving, nurturing environment. An outreach ministry to provide a Christian curriculum and work closely with parents in upbringing of children.Expenses $502,239 · grants $1,250 · revenue $502,239
- Provides childcare for children who qualify for federal subsidy under the Title XX program. Benefitted 15 families.Expenses $123,648 · revenue $123,648
- Reserve a portion of Kids First Income to help subsidize families that could not afford the full fee which benefitted 5 families.Expenses $1,246 · revenue $1,246
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 91-1824594
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1998
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P33)
- Assets (IRS master file)
- $172,832
- Income (IRS master file)
- $760,853
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $760,853 | $757,799 | $172,832 | IRS |
| 990 | December 2024 | $692,290 | $685,934 | $165,367 | IRS |
| 990 | December 2023 | $632,662 | $695,049 | $160,207 | XML |
| 990 | December 2022 | $604,828 | $696,014 | $217,698 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 91-1824594).
Questions about KIDS FIRST INC
- What is the EIN of KIDS FIRST INC?
- The employer identification number (EIN) of KIDS FIRST INC is 91-1824594.
- Is KIDS FIRST INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1998.
- Are donations to KIDS FIRST INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does KIDS FIRST INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of KIDS FIRST INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did KIDS FIRST INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of KIDS FIRST INC?
- The 990 for the year ended December 31, 2025 names Mike Bingeman.
- Who are the officers and directors of KIDS FIRST INC?
- The 990 for the year ended December 31, 2025 lists 6 people; 2 received compensation from the organization, the highest $60,456 (Silvia Castillo, Secretary).
- How much revenue does KIDS FIRST INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $760,853, expenses of $757,799 and total assets of $172,832 at year end.
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