Regulatory:

United States, Internal Revenue Service

The Kids First Fund is incorporated as a non-profit 501-c-3 organization requirements of the IRS. Donations to The Kids First Fund are tax-deductible. The determination was made by the IRS on November 1, 1999.

The IRS Form 990, or Return of Organization Exempt from Income Tax, is the form used by tax-exempt organizations to provide the IRS with certain pieces of required information. The completed Form 990 is available for public inspection, and may be the primary or sole source of information about a particular organization for some members of the public.

The Kids First Fund began providing these forms on its web site for the 2004 tax year. The contribution category (Line 1) includes cash contributions and in-kind donations such as the airline tickets used to support program work in Latvia. The grants category (Line 10 and Part III on page 2) lists the cash grants made for program work in Latvia. The amount also includes in-kind items used to support program work, such as the airline tickets described above.

Also included with Form 990 is Schedule A (Page 1) of the filing made with the IRS. This page lists the compensation paid to employees and officers. As reflected on Schedule A, the Kids First Fund is an all-volunteer organization.

2004 tax year IRS forms - click here to view

2005 tax year IRS forms - click here to view

2006 tax year IRS forms - click here to view