2024-12-23T09:33:40-05:00 2024-06-30 450491842 BLANKENSHIP CPA GROUP PLLC 102 W 7TH ST STE 100 COLUMBIA TN 38401 990 2023-07-01 620729602 THE KING'S DAUGHTERS DAY HOME KING 6158655164 590 N DUPONT AVENUE MADISON TN 37115 RHONDA TRUMBO EXECUTIVE DIRECTOR 6158655164 2024-12-23 true true STEVEN D WARREN CPA P00921930 6153733771 2024-12-23 2023 2024-10-15 13:58:12Z RHONDA TRUMBO 590 NORTH DUPONT AVENUE MADISON TN 37115 2254544 false X WWW.KDCHILD.ORG X 1965 TN TO NURTURE CHILDREN IN AN ENGAGING LEARNING COMMUNITY REGARDLESS OF INCOME. 12 12 35 80 0 987474 1231182 507237 554063 38803 96455 -2843 30097 1530671 1911797 0 0 877408 1047053 0 4246 395812 413566 1273220 1460619 257451 451178 4185160 4710721 45047 35088 4140113 4675633 IN SERVICE AND FAITH, WE NURTURE CHILDREN IN AN ENGAGING LEARNING COMMUNITY, REGARDLESS OF INCOME. EXCELLENCE, IN ALL THAT IS DONE, IS SOMETHING THAT WE STRIVE FOR EVERY DAY AT KING'S DAUGHTERS. false false 1260125 554063 THE MISSION OF THE KING'S DAUGHTERS DAY HOME IS TO "NURTURE CHILDREN IN AN ENGAGING LEARNING COMMUNITY REGARDLESS OF INCOME." THE DAY HOME IS A UNITED WAY SUPPORTED, NONPROFIT CHILD CARE FACILITY WORKING WITH PARENTS RESIDING IN THE COMMUNITY OF MADISON, TN. THE CHILDREN SERVED ARE FROM LOW INCOME FAMILIES OR CHILDREN WHO HAVE BEEN AFFECTED BY ADVERSE CHILDHOOD EXPERIENCES. THESE FAMILIES DEPEND UPON PUBLIC AND PRIVATE AGENCIES TO HELP WITH THE COST OF CHILD CARE SERVICES. THE DAY HOME'S SUPPORT COMES FROM INDIVIDUAL AND CORPORATE DONORS' CONTRIBUTIONS, VARIOUS GOVERNMENT AND FOUNDATION GRANTS AND FEES CHARGED FOR PROVIDING CHILD CARE SERVICES. 1260125 true true false false false false false false false false true false false false false false true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 3 0 true 35 true false false false false false false false false false false false false X 12 12 false false false false false false false true false false false false true true true true true true false false TN X RHONDA TRUMBO 6158655164 590 NORTH DUPONT AVENUE MADISON TN 37115 RHONDA TRUMBO EXECUTIVE DI 45.00 X 86450 0 9404 FRANK BALLARD PRESIDENT 1.00 X X 0 0 0 PHILLIP SWEENEY VICE PRESIDE 1.00 X X 0 0 0 BETH DEERING TREASURER 2.00 X X 0 0 0 JEANNE MCGEHEE SECRETARY 2.00 X X 0 0 0 ELIZABETH PIERCE BOARD MEMBER 1.00 X 0 0 0 CALLIE HENDRICKSON BOARD MEMBER 1.00 X 0 0 0 ERIKA ROHAN BOARD MEMBER 1.00 X 0 0 0 SARAH PAUL BOARD MEMBER 1.00 X 0 0 0 ANDREA WATERS BOARD MEMBER 1.00 X 0 0 0 LAURA KNOTTS BOARD MEMBER 1.00 X 0 0 0 ZACHARY SMITH BOARD MEMBER 1.00 X 0 0 0 ERICA ADAIR BOARD MEMBER 1.00 X 0 0 0 86450 9404 false false false 266043 14593 500638 449908 1231182 PROGRAM SERVICE FEES 624410 554063 554063 554063 94290 94290 342442 340277 2165 2165 2165 4325 14593 2470 1855 1855 OTHER REVENUE 900099 28242 28242 28242 1911797 554063 126552 102482 94923 7508 51 833048 771604 61027 417 7937 7352 581 4 29072 26928 2130 14 74514 69018 5459 37 33099 16127 16972 17409 17409 6921 5168 878 875 7875 2977 2051 2847 27395 16480 10914 1 25014 22514 2500 310 185 125 4999 1980 3019 70506 63456 7050 22452 322 22130 REPAIRS & MAINTENANCE 74240 57900 16340 FOOD & RELATED EXP 68531 58985 9546 CLASSROOM SUPPLIES 43623 34129 9494 FAMILY OUTREACH 10096 9166 930 1096 911 185 1460619 1260125 196248 4246 343190 147721 82192 657466 12244 14506 3746 21081 21974 2420993 771061 1658568 1649932 2065623 2217638 4185160 4710721 40747 35088 4300 45047 35088 X 4130113 4672633 10000 3000 4140113 4675633 4185160 4710721 451178 84342 X false true X true false X 580623 1337658 1284329 987474 1231182 5421266 444307 235300 524280 507237 554063 2265187 28242 28242 1024930 1572958 1808609 1494711 1813487 7714695 2648 3496 3224 2147 5894 17409 2648 3496 3224 2147 5894 17409 7697286 31138 24385 37975 47213 94290 235001 31138 24385 37975 47213 94290 235001 855 855 1056068 1597343 1846584 1541924 1908632 7950551 0.96810 0.97840 0.03000 0.02000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 207476 207476 1706437 466386 1240051 371392 210372 161020 135688 94303 41385 1649932 1981200 84342 2470 86812 1894388 17409 17409 1911797 1445680 2470 2470 1443210 17409 17409 1460619 SCHEDULE D, PAGE 4, PART XI, LINE 2D SPECIAL EVENT EXPENSES NETTED AGAINST REVENUE PER 990 2,470 SCHEDULE D, PAGE 4, PART XII, LINE 2D SPECIAL EVENT EXPENSES NETTED AGAINST REVENUE PER 990 2,470 SCHEDULE D, PAGE 4, PART XIII INCOME TAXES THE DAY HOME IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE EXCEPT ON NET INCOME DERIVED FROM UNRELATED BUSINESS INCOME. US GAAP REQUIRES THE DAY HOME'S MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE DAY HOME AND RECOGNIZE A TAX LIABILITY (OR AN ASSET) IF THE DAY HOME HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE DAY HOME'S MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE DAY HOME AND HAS CONCLUDED THAT AS OF JUNE 30, 2024 AND 2023, NO UNCERTAIN POSITIONS HAVE BEEN TAKEN OR ARE EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE DAY HOME IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. SPRING BENEFIT 15678 14550 1128 1750 510 15678 14550 1128 1750 510 2260 -1132 FORM 990, PAGE 1, PART I, LINE 6 VOLUNTEERS HELP WITH READING WITH THE CHILDREN, AND ASSISTING IN CLASSROOMS, WORKDAYS, CELEBRATIONS, AND AT COMMUNITY EVENTS. FORM 990, PAGE 6, PART VI, LINE 8B THE ORGANIZATION DOES NOT HAVE COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PAGE 6, PART VI, LINE 11B THE EXECUTIVE DIRECTOR, BOARD CHAIR, AND BOOKKEEPER REVIEW THE FORM 990 BEFORE IT IS FILED. FORM 990, PAGE 6, PART VI, LINE 12C MANAGEMENT AND THE BOARD ARE INFORMED OF ANY CONFLICTS DISCLOSED IN THE ANNUAL SURVEY. THESE AS WELL AS ANY OTHER POTENTIAL CONFLICTS OF INTEREST ARE CONSIDERED WHEN MAKING DECISIONS REGARDING THE DAY HOME. FORM 990, PAGE 6, PART VI, LINE 15A THE PERSONNEL COMMITTEE REVIEWS AND EVALUATES THE EXECUTIVE DIRECTOR AND THEN MAKES A RECOMMENDATION TO THE FINANCE COMMITTEE. THE COMPENSATION IS THEN VOTED ON BY THE FULL BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE DISCLOSED THROUGH THE GIVING MATTERS WEBSITE.