2025-11-12T07:51:43+00:00 2024-12-31 440160260 Forvis Mazars LLP 1201 Walnut Street Suite 1700 Kansas City MO 641062246 990 2024-01-01 480774593 KIDSTLC INC KIDS 9133243681 480 S Rogers Road Olathe KS 660621706 ERIN DUGAN CHIEF EXECUTIVE OFFICER 9133243658 2025-11-12 true Michael Engle P00482834 8162216300 2025-11-12 2024 2025-03-06 01:10:19Z ERIN DUGAN 480 S Rogers Road Olathe KS 660621706 27584519 false X WWW.KIDSTLC.ORG X 1970 KS TRANSFORMING THE LIVES OF CHILDREN AND FAMILIES IN OUR COMMUNITY, KIDSTLC PROVIDES CHILDREN WITH A CONTINUUM OF CARE. 23 23 428 1089 0 5040085 4063924 22036507 22436299 130218 23580 -34478 607550 27172332 27131353 0 0 0 17817896 18469891 0 589573 5700380 6320632 23518276 24790523 3654056 2340830 33415545 35369718 8913652 8164137 24501893 27205581 TRANSFORMING THE LIVES OF CHILDREN AND FAMILIES IN OUR COMMUNITY WITH A CONTINUUM OF CARE. false false 18516341 0 19224059 SEE SCHEDULE O 2242184 0 2009507 SEE SCHEDULE O 1198149 0 1202733 SEE SCHEDULE O 21956674 true true false false false false false false false true true false false true true false false true false false false false false false true false false false false true true false false false false false false false false false false true false false false false true true true false false true 65 1 true 428 true false false false false false true true false false false false false false X 23 23 false false false false false false false true true false false false true true true true true true true true false false X X MARY LYNN THOMAS 9133243681 480 S ROGERS ROAD OLATHE KS 66062 DARRIN IVES DIRECTOR/VICE CHAIR 1.0 0.0 X X 0 0 0 JASON WRIGHT DIRECTOR/CHAIR 1.0 0.0 X X 0 0 0 MAGGIE KOLB DIRECTOR/SECRETARY 1.0 0.0 X X 0 0 0 TIM DANNEBERG DIRECTOR 1.0 0.0 X X 0 0 0 DARREN ODUM DIRECTOR/TREASURER 1.0 0.0 X 0 0 0 GARY CHURCH DIRECTOR 2.0 1.5 X 0 0 0 JOEL JACOBSEN DIRECTOR 1.0 0.0 X 0 0 0 JOHN WILLIAMS DIRECTOR 1.0 0.0 X 0 0 0 JORDAN HAAS DIRECTOR 1.0 0.0 X 0 0 0 KATHY BAKER DIRECTOR 1.0 0.0 X 0 0 0 KIM WESTERFIELD DIRECTOR 1.0 0.0 X 0 0 0 LADONNA MCCULLOUGH DIRECTOR 1.0 0.0 X 0 0 0 LINDA SMART DIRECTOR 1.0 0.0 X 0 0 0 LINDSEY ERICKSON DIRECTOR 1.0 0.0 X 0 0 0 MARTY COLE DIRECTOR 1.0 0.0 X 0 0 0 MARTY LISTON DIRECTOR 1.0 0.0 X 0 0 0 MEGAN MANNING DIRECTOR 1.0 0.0 X 0 0 0 NICK PHILLIPS DIRECTOR 1.0 0.0 X 0 0 0 OSCAR ESPINOZA DIRECTOR 1.0 0.0 X 0 0 0 PAT ALL DIRECTOR 1.0 0.0 X 0 0 0 RICK POCCIA DIRECTOR 1.0 0.0 X 0 0 0 SHAWN BARBER DIRECTOR 1.0 0.0 X 0 0 0 TOM MERTZ DIRECTOR 1.0 0.5 X 0 0 0 ERIN DUGAN CHIEF EXECUTIVE OFFICER 40.0 1.0 X 263817 0 22217 JOHN LAFFOON CHIEF CLINICAL PROGRAM OFFICER 40.0 0.0 X 157509 0 7380 MARY LYNN THOMAS CHIEF FINANCIAL OFFICER 40.0 1.0 X 162279 0 14678 REBECCA TOY CHIEF CLINICAL OFFICER 40.0 0.0 X 130706 0 7217 ROJANAE WILLIAMS CHIEF DEVELOPMENT OFFICER 40.0 1.0 X 133551 0 7314 STEVE MASSEY CHIEF ADMINISTRATIVE OFFICER 40.0 0.0 X 154661 0 19808 KATELYN GOWER VP OF AUTISM SERVICES 40.0 0.0 X 107890 0 5202 1110413 0 83816 7 false true false 0 79029 361486 1436676 2186733 39390 4063924 MEDICAID 900099 18579358 18579358 BEHAVIORAL HEALTH 621400 1174998 1174998 AUTISM 621400 1963166 1963166 CONTRACT REVENUE 900099 517400 517400 SCHOOL LUNCH REIMBURSEMENT 900099 201377 201377 0 0 0 0 22436299 217783 217783 0 0 7547 0 0 201750 7547 -201750 -194203 -194203 126690 361486 251416 -124726 -124726 MISCELLANEOUS REVENUE 900099 732276 732276 0 0 0 0 732276 27131353 22436299 0 631130 X 1081137 947315 133822 14268673 13728801 409650 130222 242696 240433 2263 1716340 1434527 253039 28774 1161045 1043753 91298 25994 147395 147395 70066 70066 45322 254 45068 2633637 2357102 115327 161208 58271 42293 13289 2689 516641 487512 4709 24420 449442 380257 43924 25261 82452 67927 13970 555 114297 114297 993086 964595 22200 6291 291077 286146 4931 FOOD 379504 345606 848 33050 REPAIRS & MAINTENANCE 294861 290342 4519 DUES, SUBSCRIPTIONS & LICENSES 68941 11843 56728 370 OTHER CLIENT EXPENSES 63789 63789 111851 97197 0 14654 24790523 21956674 2244276 589573 2942660 3407504 3102252 2658296 1005540 377600 1500620 1978584 0 0 0 0 32184 26489 164294 242487 31903942 11540246 18690203 20363696 1022219 1147528 0 0 4955573 5167534 33415545 35369718 1777186 2547776 5788567 3865934 0 0 35126 10980 1312773 1739447 8913652 8164137 X 17436486 22006431 7065407 5199150 24501893 27205581 33415545 35369718 X 2340830 -132493 495351 X false true true false X 1739374 6389944 2380715 5040085 4063924 19614042 0 0 1739374 6389944 2380715 5040085 4063924 19614042 3383194 16230848 84227 51371 30370 76873 217783 460624 0 6540 27884 95708 108086 732276 970494 21045160 99076906 0.77124 0.67013 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - MISCELLANEOUS, COLUMN A - 6540.0, COLUMN B - 27884.0, COLUMN C - 95708.0, COLUMN D - 82336.0, COLUMN E - 732276.0, COLUMN F - 944744.0; DESCRIPTION - BAD DEBT RECOVERY, COLUMN A - 0.0, COLUMN B - 0.0, COLUMN C - 0.0, COLUMN D - 25750.0, COLUMN E - 0.0, COLUMN F - 25750.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4836651 264599 107279 2722259 2486270 4678876 206350 91192 139767 4836651 1171690 4084091 -501905 75000 4678876 1113425 10522 122743 75000 1171690 1117454 6741 124380 135150 1113425 0.7945 0.1343 0.0712 true true true 2222046 2222046 24318459 8970782 15347677 63517 0 63517 2566752 2358719 208033 2733168 210745 2522423 20363696 BENEFICIAL INTEREST IN FOUNDATION 4545585 Right-Of-Use ASSETS 542124 DEPOSITS 21151 OTHER INVESTMENTS 58674 5167534 Federal Income Taxes CAPITAL LEASE 2594 DUE TO TLC CHARITIES FOUNDATION 1142769 OPERATING LEASE LIABILITY 594084 1739447 27842234 -132493 143857 878133 889497 26952737 5839 172777 178616 27131353 25138546 143857 382782 526639 24611907 5839 172777 178616 24790523 Schedule D, Part X, Line 2 LIABILITY FOR UNCERTAIN TAX POSITIONS MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. Schedule D, Part V, Line 4 Intended uses of endowment funds THE ORGANIZATION INTENDS TO USE ITS ENDOWMENT FUNDS TO SUPPORT KIDSTLC'S FUTURE PROGRAM NEEDS IN ACCORDANCE WITH ANY RESTRICTIONS PLACED ON SPECIFIC ENDOWMENTS BY THE RESPECTIVE DONORS. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 SPECIAL EVENT EXPENSES - 251416 Related Organization Revenue - 626717 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Bad Debt Expense - 64122 Related Organization Eliminations - 108655 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 SPECIAL EVENT EXPENSES - 251416 RELATED ORGANIZATION EXPENSE - 131366 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Bad Debt Expense - 64122 RELATED ORGANIZATION ELIMINATIONS - 108655 United for Kids Gala 356616 267926 88690 6266 74485 75422 48665 KidsTLC Open 131560 93560 38000 865 22490 8145 400 14678 0 488176 361486 126690 865 28756 82630 75822 63343 251416 -124726 X X X X false false false false false false false false false ERIN DUGAN CHIEF EXECUTIVE OFFICER 241600 0 0 0 22217 0 10379 0 11838 0 286034 0 0 0 MARY LYNN THOMAS CHIEF FINANCIAL OFFICER 147601 0 0 0 14678 0 6509 0 8169 0 176957 0 0 0 JOHN LAFFOON CHIEF CLINICAL PROGRAM OFFICER 150129 0 0 0 7380 0 6200 0 1180 0 164889 0 0 0 STEVE MASSEY CHIEF ADMINISTRATIVE OFFICER 134853 0 0 0 19808 0 6258 0 13550 0 174469 0 0 0 A CITY OF OLATHE KANSAS 486034756 2013-08-14 4250000 SEE PART VI false false false B CITY OF OLATHE KANSAS 486034756 2020-06-01 6000000 SEE PART VI false false false C CITY OF OLATHE KANSAS 486034756 2020-06-01 1000000 SEE PART VI false false false A 3776401 4250000 49000 4201000 2015 false false true true B 2257290 6000000 5689088 310912 2021 false false true true C 1000000 1000000 110000 890000 2021 false false true true A false false false false false false 0.0 0.0 0.0 false false 0 false true B false false false false false false 0.0 0.0 0.0 false false 0 false true C false false false false false false 0.0 0.0 0.0 false false 0 false true A false true false false true false 0 false false false 0 false false true B false true false false true false 0 false false false 0 false false true C false true false false true false 0 false false false 0 false false true A true B true C true Schedule K, Part I, Column (f) Line A THE PURPOSE OF THE BOND IS FOR ACQUIRIING, CONSTRUCTING, AND EQUIPPING PHYSICAL AND MENTAL HEALTH FACILITIES. Schedule K, Part I, Column (f) Line B THE PURPOSE OF THE BOND IS FOR ACQUIRIING, CONSTRUCTING, AND EQUIPPING PHYSICAL AND MENTAL HEALTH FACILITIES. Schedule K, Part I, Column (f) Line C THE PURPOSE OF THE BOND IS FOR ACQUIRIING, CONSTRUCTING, AND EQUIPPING PHYSICAL AND MENTAL HEALTH FACILITIES. X 5065 Market value X BENEFIT AUCTION ITEMS 13 34325 Market value 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Clothing and household goods - THE AMOUNT IN THIS COLUMN REPRESENTS THE NUMBER OF CONTRIBUTIONS Other - BENEFIT AUCTION ITEMS THE AMOUNT IN THIS COLUMN REPRESENTS THE NUMBER OF CONTRIBUTIONS Form 990, Part III, Line 4a PROGRAM SERVICE DESCRIPTION YOUTH IN KIDSTLC'S PSYCHIATRIC RESIDENTIAL TREATMENT FACILITY (PRTF) HAVE COMPLEX MENTAL HEALTH DIAGNOSES, AND MANY HAVE A HISTORY OF CHILDHOOD TRAUMA, ABUSE OR NEGLECT, AS WELL AS DISRUPTED ATTACHMENTS. MANY ARE NOW BEING RAISED BY FOSTER PARENTS, ADOPTIVE PARENTS OR GRANDPARENTS AND OTHER RELATIVES. RESIDENTIAL TREATMENT ALLOWS KIDSTLC TO REDUCE DESTRUCTIVE BEHAVIORS, REDIRECT THE ATTITUDES AND FEELINGS WHICH CONTRIBUTE TO THESE BEHAVIORS, PROVIDE A SAFE ENVIRONMENT AND RESOLVE THE EMOTIONAL EFFECTS OF ABUSE/NEGLECT. WE PROVIDE A SUPPORTIVE ENVIRONMENT FOR LEARNING POSITIVE WAYS OF INTERACTING WITH OTHERS. CLIENTS LEARN ABOUT THE FREEDOM TO MAKE CHOICES AND TO ACCEPT RESPONSIBILITY FOR THOSE CHOICES AS WELL AS THE ENSUING CONSEQUENCES. ALL OF THESE STEPS PREPARE EACH CLIENT FOR DISCHARGE AND RE-INTEGRATION INTO THE COMMUNITY. PROGRAM SERVICES ARE OFFERED TO EACH CLIENT THROUGH AN INDIVIDUALIZED PLAN OF CARE, TREATMENT GOALS AND OBJECTIVES DEVELOPED IN RESPONSE TO THE CLIENT'S NEEDS. KIDSTLC USES A RANGE OF GOLD-STANDARD TREATMENT IN OUR THERAPEUTIC WORK, INCLUDING EVIDENCE-BASED POWERHOUSE MODALITIES LIKE COGNITIVE BEHAVIORAL THERAPY (CBT), DIALECTICAL BEHAVIORAL THERAPY (DBT), APPLIED BEHAVIOR ANALYSIS (ABA), AND MOTIVATIONAL INTERVIEWING. COUPLED WITH OUR RELATIONAL- AND TRAUMA-FOCUSED PHILOSOPHY OF CARE, THE INTERNATIONALLY HAILED DYADIC DEVELOPMENTAL PSYCHOTHERAPY, WE CREATE A SAFE AND EMPATHIC ENVIRONMENT FOR CHILDREN AND FAMILIES TO HEAL. FAMILY THERAPY IS A KEY COMPONENT OF THE TREATMENT PROTOCOL WHERE PARENTS AND/OR ADULT CARE-GIVERS ARE REQUIRED TO PARTICIPATE. INDIVIDUAL AND GROUP THERAPY FOR THE YOUTH IS PROVIDED WITH THE TARGET OF STABILIZING THEM IN ORDER TO HELP THEM RETURN TO THEIR HOME COMMUNITY. DURING THE TAX YEAR, 198 INDIVIDUALS WERE SERVED FOR 23,926 DAYS OF CARE. RESULTS INCLUDE 91% OF PARENTS REPORTING SATISFACTION WITH SERVICES AND A REDUCTION IN YOUTH'S PROBLEM SEVERITY, 92% REPORT AN INCREASE IN YOUTH'S LEVEL OF FUNCTIONING AND 88% REPORT AN INCREASE IN LEVEL OF HOPEFULNESS. Form 990, Part III, Line 4b PROGRAM SERVICE DESCRIPTION THE TRELLIS CENTER AT KIDSTLC (INTEGRATIVE AUTISM SERVICES) OFFERS A COLLABORATIVE, MULTI-DISCIPLINARY TEAM ASSESSMENT AS WELL AS SINGLE SPECIALIZATION ASSESSMENTS TO IDENTIFY EACH CHILD'S NEEDS IN THE AREAS OF SOCIAL BEHAVIOR, LANGUAGE AND COMMUNICATION, FINE AND GROSS MOTOR FUNCTIONING, SENSORY NEEDS AND ACADEMIC AND ADAPTIVE FUNCTIONING. KIDSTLC UTILIZES APPLIED BEHAVIOR ANALYSIS (ABA) TECHNIQUES AND PRINCIPLES TO BRING ABOUT MEANINGFUL AND POSITIVE CHANGE IN BEHAVIOR. THE PROGRAM ALSO OFFERS SPEECH, LANGUAGE AND OCCUPATIONAL THERAPIES TO CLIENTS WHO ARE NOT CURRENTY ENROLLED IN TRELLIS'S ABA SERVICES. PARENTS ARE INVOLVED IN THEIR CHILD'S SERVICES BY PARTICIPATING IN DIRECT TRAINING OR THROUGH OBSERVATION OF THEIR CHILD IN THE CLINIC, HOME OR COMMUNITY DURING THEIR THERAPY SESSIONS. DURING THE TAX YEAR, 45 CHILDREN WERE SERVED FOR A TOTAL OF 21,294 TREATMENT HOURS. AUTISM RESULTS SHOW 89% OF FAMILIES SURVEYED EXPRESSED OVERALL SATISFACTION WITH SERVICES. Form 990, Part III, Line 4c PROGRAM SERVICE DESCRIPTION THE LOTUS CLINICS OF KIDSTLC OFFER SPECIALIZED OUTPATIENT THERAPIES TO ALLEVIATE MENTAL AND BEHAVIORAL HEALTH CHALLENGES EXPERIENCED BY CHILDREN AND THEIR FAMILIES. ALL SERVICES OFFER AN INTEGRATED, SEAMLESS APPROACH THAT INCLUDES INDIVIDUAL, FAMILY AND GROUP THERAPIES DELIVERED THROUGH TRAUMA-FOCUSED AND EVIDENCE-BASED PROGRAMMING. IN ADDITION TO OUR OVERARCHING MENTAL AND BEHAVIORAL HEALTH SERVICES, THE LOTUS CLINICS OFFER AN INTENSIVE OUTPATIENT PROGRAM (IOP) AND PSYCHIATRIC MEDICATION MANAGEMENT. DURING THE TAX YEAR, 1,479 CLIENTS WERE SERVED THROUGH THE LOTUS CLINICS AT KIDSTLC FOR A TOTAL OF 14,476 HOURS OF THERAPY. OUTCOMES INCLUDE 85% OF CLIENTS REPORTING SATISFACTION WITH SERVICES AND 100% OF PARENTS WITH CHILDREN IN IOP REPORTING AN INCREASE IN HOPEFULNESS. Form 990, Part VI, Line 15a & 15b - PROCESS TO ESTABLISH COMPENSATION KIDSTLC, INC. DETERMINES THE COMPENSATION FOR THE CEO AND OTHER OFFICERS AND KEY EMPLOYEES OF THE ORGANIZATION AS FOLLOWS: A) THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS OF KIDSTLC, INC. IS PROVIDED WITH COMPARABLE SALARY DATA FROM BOTH NATIONAL AND REGIONAL RESOURCES PERTAINING TO THE CHIEF EXECUTIVE OFFICER, CHIEF FINANCIAL OFFICER, AND CHIEF OPERATING OFFICER. B) THE EXECUTIVE COMMITTEE DETERMINES THE COMPENSATION PACKAGE FOR EACH POSITION FOR THE UPCOMING FISCAL YEAR. C) FOR THE POSITION OF CHIEF EXECUTIVE OFFICER (CEO), THE COMMITTEE DRAFTS AN EMPLOYMENT CONTRACT, WHICH IS PRESENTED TO THE CEO. THE AGREEMENT BECOMES EFFECTIVE WITH THE SIGNING OF THE CONTRACT BY THE BOARD CHAIR AND THE CEO. D) FOR THE OTHER OFFICERS, ANY SALARY INCREASES ARE AWARDED IN ACCORDANCE WITH KIDSTLC'S STANDARD MERIT INCREASE PROCEDURES FOR ALL EMPLOYEES. Form 990, Part VI, Line 11b Review of form 990 by governing body THE PROCESS FOR REVIEWING THIS IRS FORM 990 BY THE BOARD OF DIRECTORS INCLUDED: A) THE 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. KIDSTLC'S CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER REVIEW AND APPROVE A DRAFT OF THE IRS FORM 990. B) EACH DIRECTOR RECEIVES A COPY OF THE APPROVED DRAFT IRS FORM 990, ALONG WITH A DOCUMENT, GUIDANCE FOR BOARD REVIEW OF FORM 990, PROVIDED BY THE ORGANIZATION'S CPA FIRM, WHICH DIRECTS THEM TO SIGNIFICANT REPORTED DATA FOR THEIR EVALUATION. C) DIRECTORS RESPOND WITH THEIR QUESTIONS AND COMMENTS, WHICH ARE CONSIDERED AND RESPONDED TO PRIOR TO THE FINAL COMPLETION OF THE IRS FORM 990. D) UPON COMPLETION, THE RETURN IS SIGNED AND SUBMITTED BY THE CHIEF FINANCIAL OFFICER. Form 990, Part VI, Line 12c Conflict of interest policy KIDSTLC, INC. MONITORS AND ENFORCES COMPLIANCE WITH THE POLICY THAT OFFICERS, BOARD MEMBERS, AND KEY EMPLOYEES DISCLOSE ANNUALLY INTERESTS THAT COULD GIVE RISE TO CONFLICTS IN THE FOLLOWING MANNER: A) KIDSTLC REQUIRES THAT DISCLOSURES MUST BE SUBMITTED TO THE EXECUTIVE COMMITTEE ON AN ANNUAL BASIS BY JANUARY 1 OF EACH YEAR. BOARD MEMBERS AND MANAGEMENT STAFF ARE ALSO REQUESTED TO REVISE SUCH CONFLICT OF INTEREST DISCLOSURE DOCUMENTS AS POSSIBLE CONFLICTS DEVELOP DURING THE INTERIM PERIOD BETWEEN DISCLOSURE DATES. B) ACCORDING TO THE POLICY, FAILURE TO DISCLOSE ACTUAL OR POTENTIAL CONFLICTS OF INTEREST ARE ADDRESSED INDIVIDUALLY WITH THE COVERED PERSONS. AFTER ALLEGATIONS OF FAILURE TO DISCLOSE ARE RESPONDED TO AND FURTHER INVESTIGATION IS CONDUCTED, APPROPRIATE DISCIPLINARY AND/OR CORRECTIVE ACTION IS TAKEN. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part IX, Line 11g Other Fees Consulting Expense - Total Expense: 709675, Program Service Expense: 558821, Management and General Expenses: 63962, Fundraising Expenses: 86892; Other Professional Services - Total Expense: 1837631, Program Service Expense: 1718370, Management and General Expenses: 48543, Fundraising Expenses: 70718; Contract Services - Total Expense: 86331, Program Service Expense: 79911, Management and General Expenses: 2822, Fundraising Expenses: 3598; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Transfer from Affiliate - 132127; CHANGE IN BENEFICIAL INTEREST IN TLC CHARITIES FOUNDATION - 363224; Total - 495351; TLC CHARITIES FOUNDATION INC 480 S ROGERS ROAD OLATHE KS 66062 562377130 SUPPORT KS 501(c)(3) Type I KIDSTLC INC true false false false false true false false false true false false true false true true false true true true TLC CHARITIES FOUNDATION INC L 110000 FMV TLC CHARITIES FOUNDATION INC S 687973 FMV