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Kings Daughters & Sons First Circle

Organization summary

Type of Nonprofit

Designated as a Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Summary charts: organization finances over time

Revenue
$249k (2023)

Expenses
$210k (2023)

Total Assets
$347k (2023)

Total Liabilities
$1.98k (2023)

Source: Form 990 tax filings from 2011 to 2023

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$248,661
Expenses
$210,077
Net Income
$38,584
Net Assets
$344,744
Notable Sources of Revenue Percent of Total Revenue
Contributions $240,041
96.5%
Program Services $0
Investment Income $8,655
3.5%
Bond Proceeds $0
Royalties $32
0.0%
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$67
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $14,543
6.9%
Professional Fundraising Fees $0
Other Salaries and Wages $11,645
5.5%
Assets/Debt
Total Assets $346,721
Total Liabilities $1,977
Net Assets $344,744
Compensation
Key Employees and Officers Compensation Related Other
Kay Mcneal (Executive Director) $14,543 $0 $0
Shelly Mcdowell (Secretary) $0 $0 $0
Linda Hayter (General Treasurer) $0 $0 $0
Callie Kent (First Vice President) $0 $0 $0
Jennifer Hutchison (Director) $0 $0 $0
Helen Ressler (President Elect) $0 $0 $0
Beverleigh Carpenter (Circle Treasurer) $0 $0 $0
Barbara Fendley (President) $0 $0 $0
Pam Glass (Director) $0 $0 $0
Deanna Cobb (Director) $0 $0 $0
Kimberley Kozel (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$217,881
Expenses
$177,213
Net Income
$40,668
Net Assets
$306,160
Notable Sources of Revenue Percent of Total Revenue
Contributions $187,318
86.0%
Program Services $0
Investment Income $8,132
3.7%
Bond Proceeds $0
Royalties $41
0.0%
Rental Property Income $0
Net Fundraising $0
Sales of Assets $22,390
10.3%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $14,239
8.0%
Professional Fundraising Fees $0
Other Salaries and Wages $9,598
5.4%
Assets/Debt
Total Assets $308,139
Total Liabilities $1,979
Net Assets $306,160
Compensation
Key Employees and Officers Compensation Related Other
Kay Mcneal (Executive Director) $14,239 $0 $0
Shelly Mcdowell (Secretary) $0 $0 $0
Linda Hayter (President) $0 $0 $0
Callie Kent (First Vice President) $0 $0 $0
Jennifer Hutchison (Director) $0 $0 $0
Helen Ressler (General Treasurer) $0 $0 $0
Beverleigh Carpenter (Circle Treasurer) $0 $0 $0
Barbara Fendley (President Elect) $0 $0 $0
Pam Glass (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$254,320
Expenses
$267,023
Net Income
-$12,703
Net Assets
$265,492
Notable Sources of Revenue Percent of Total Revenue
Contributions $245,413
96.5%
Program Services $0
Investment Income $9,115
3.6%
Bond Proceeds $0
Royalties $32
0.0%
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$240
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $14,281
5.3%
Professional Fundraising Fees $0
Other Salaries and Wages $11,759
4.4%
Assets/Debt
Total Assets $267,342
Total Liabilities $1,850
Net Assets $265,492
Compensation
Key Employees and Officers Compensation Related Other
Kay Mcneal (Executive Director) $14,281 $0 $0
Shelly Mcdowell (President) $0 $0 $0
Linda Hayter (President Elect) $0 $0 $0
Callie Kent (First Vice President) $0 $0 $0
Jennifer Hutchison (Secretary) $0 $0 $0
Helen Ressler (General Treasurer) $0 $0 $0
Beverleigh Carpenter (Circle Treasurer) $0 $0 $0
Barbara Fendley (Director) $0 $0 $0
Pam Glass (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$204,584
Expenses
$207,253
Net Income
-$2,669
Net Assets
$278,195
Notable Sources of Revenue Percent of Total Revenue
Contributions $197,168
96.4%
Program Services $0
Investment Income $7,372
3.6%
Bond Proceeds $0
Royalties $44
0.0%
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $14,062
6.8%
Professional Fundraising Fees $0
Other Salaries and Wages $12,349
6.0%
Assets/Debt
Total Assets $279,862
Total Liabilities $1,667
Net Assets $278,195
Compensation
Key Employees and Officers Compensation Related Other
Kay Mcneal (Executive Director) $14,062 $0 $0
Beverleigh Carpenter (Circle Treasury) $0 $0 $0
Shelley Mcdowell (President Elect) $0 $0 $0
Callie Kent (President) $0 $0 $0
Jennifer Hutchison (Secretary) $0 $0 $0
Helen Ressler (General Treasurer) $0 $0 $0
Barbara Fendley (First Vice President) $0 $0 $0
Linda Hayter (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$208,379
Expenses
$195,727
Net Income
$12,652
Net Assets
$280,864
Notable Sources of Revenue Percent of Total Revenue
Contributions $200,052
96.0%
Program Services $0
Investment Income $8,312
4.0%
Bond Proceeds $0
Royalties $20
0.0%
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$5
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $14,128
7.2%
Professional Fundraising Fees $0
Other Salaries and Wages $12,158
6.2%
Assets/Debt
Total Assets $282,246
Total Liabilities $1,382
Net Assets $280,864
Compensation
Key Employees and Officers Compensation Related Other
Kay Mcneal (Executive Director) $14,128 $0 $0
Beverleigh Carpenter (Circle Treasury) $0 $0 $0
Susie Clark (President Elect) $0 $0 $0
Callie Kent (President Elect) $0 $0 $0
Amelia Frierson (Second Vice President) $0 $0 $0
Helen Ressler (General Treasurer) $0 $0 $0
Kay Burkhart (President) $0 $0 $0
Barbara Fendley (Director) $0 $0 $0
Linda Hayter (First Vice President) $0 $0 $0
Shelley Mcdowell (Secretary) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$198,485
Expenses
$226,073
Net Income
-$27,588
Net Assets
$268,213
Notable Sources of Revenue Percent of Total Revenue
Contributions $189,902
95.7%
Program Services $0
Investment Income $8,527
4.3%
Bond Proceeds $0
Royalties $56
0.0%
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $13,470
6.0%
Professional Fundraising Fees $0
Other Salaries and Wages $11,964
5.3%
Assets/Debt
Total Assets $269,740
Total Liabilities $1,527
Net Assets $268,213
Compensation
Key Employees and Officers Compensation Related Other
Kay Mcneal (Executive Director) $13,470 $0 $0
Beverleigh Carpenter (Circle Treasury) $0 $0 $0
Susie Clark (President Elect) $0 $0 $0
Callie Kent (Secretary) $0 $0 $0
Amelia Frierson (Second Vice President) $0 $0 $0
Helen Ressler (General Treasurer) $0 $0 $0
Kay Burkhart (Director) $0 $0 $0
Barbara Fendley (First Vice President) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$230,995
Expenses
$211,028
Net Income
$19,967
Net Assets
$295,800
Notable Sources of Revenue Percent of Total Revenue
Contributions $212,184
91.9%
Program Services $0
Investment Income $6,433
2.8%
Bond Proceeds $0
Royalties $49
0.0%
Rental Property Income $0
Net Fundraising $0
Sales of Assets $12,329
5.3%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $13,679
6.5%
Professional Fundraising Fees $0
Other Salaries and Wages $11,916
5.6%
Assets/Debt
Total Assets $295,800
Total Liabilities $0
Net Assets $295,800
Compensation
Key Employees and Officers Compensation Related Other
Kay Mcneal (Executive Director) $13,679 $0 $0
Beverleigh Carpenter (Circle Treasury) $0 $0 $0
Susie Clark (President Elect) $0 $0 $0
Jennifer Hutchison (First Vice President) $0 $0 $0
Linda Hayter (President) $0 $0 $0
Amelia Frierson (Second Vice President) $0 $0 $0
Helen Ressler (General Treasurer) $0 $0 $0
Kay Burkhart (Director) $0 $0 $0
Barbara Fendley (Secretary) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$286,894
Expenses
$228,570
Net Income
$58,324
Net Assets
$275,632
Notable Sources of Revenue Percent of Total Revenue
Contributions $282,972
98.6%
Program Services $0
Investment Income $3,878
1.4%
Bond Proceeds $0
Royalties $44
0.0%
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $13,955
6.1%
Professional Fundraising Fees $0
Other Salaries and Wages $10,991
4.8%
Assets/Debt
Total Assets $275,632
Total Liabilities $0
Net Assets $275,632
Compensation
Key Employees and Officers Compensation Related Other
Kay Mcneal (Executive Director) $13,955 $0 $0
Beverleigh Carpenter (Circle Treasury) $0 $0 $0
Susie Clark (Director) $0 $0 $0
Dianna Carroll (Director) $0 $0 $0
Jennifer Hutchison (President) $0 $0 $0
Theresa Emerson (Director) $0 $0 $0
Linda Hayter (President Elect) $0 $0 $0
Glee Emmite (Corresponding Sec'y) $0 $0 $0
Amelia Frierson (Director) $0 $0 $0
Trudi Hilliard (Director) $0 $0 $0
Helen Ressler (General Treasurer) $0 $0 $0
Rebecca Dux (Third Vice President) $0 $0 $0
Kay Burkhart (Director) $0 $0 $0
Barbara Fendley (2 Nd Vice Pres) $0 $0 $0
Louise Hagood (Director) $0 $0 $0
Jimmie Kruntorad (1 St Vp) $0 $0 $0
Susie Clark (Secretary) $0 $0 $0
Joan Lucas (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$224,439
Expenses
$218,766
Net Income
$5,673
Net Assets
$217,308
Notable Sources of Revenue Percent of Total Revenue
Contributions $223,719
99.7%
Program Services $0
Investment Income $568
0.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $152
0.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $14,810
6.8%
Professional Fundraising Fees $0
Other Salaries and Wages $11,829
5.4%
Assets/Debt
Total Assets $217,308
Total Liabilities $0
Net Assets $217,308
Compensation
Key Employees and Officers Compensation Related Other
Kay Mcneal (Executive Director) $14,810 $0 $0
Beverleigh Carpenter (3 Rd Vp) $0 $0 $0
Susie Clark (Director) $0 $0 $0
Dianna Carroll (Director) $0 $0 $0
Jennifer Hutchison (President Elect) $0 $0 $0
Theresa Emerson (Director) $0 $0 $0
Linda Hayter (Circle Treasurer) $0 $0 $0
Glee Emmite (Corresponding Sec'y) $0 $0 $0
Amelia Frierson (President) $0 $0 $0
Trudi Hilliard (Director) $0 $0 $0
Helen Ressler (General Treasurer) $0 $0 $0
Rebecca Dux (Director) $0 $0 $0
Kay Burkhart (Director) $0 $0 $0
Barbara Fendley (2 Nd Vice Pres) $0 $0 $0
Louise Hagood (Director) $0 $0 $0
Jimmie Kruntorad (1 St Vp) $0 $0 $0
Cheryl Waldroupe (Secretary) $0 $0 $0
Joan Lucas (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$253,922
Expenses
$274,633
Net Income
-$20,711
Net Assets
$208,945
Notable Sources of Revenue Percent of Total Revenue
Contributions $253,374
99.8%
Program Services $0
Investment Income $548
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $14,469
5.3%
Professional Fundraising Fees $0
Other Salaries and Wages $10,275
3.7%
Assets/Debt
Total Assets $208,945
Total Liabilities $0
Net Assets $208,945
Compensation
Key Employees and Officers Compensation Related Other
Kay Mcneal (Executive Director) $14,469 $0 $0
Beverleigh Carpenter (Board Member) $0 $0 $0
Susie Clark (Board Member) $0 $0 $0
Dianna Carrell (Corresponding Sec'y) $0 $0 $0
Jennifer Hutchison (2 Nd Vp) $0 $0 $0
Theresa Emerson (Board Member) $0 $0 $0
Linda Hayter (Circle Treasurer) $0 $0 $0
Glee Emmite (1 St Vice Pres) $0 $0 $0
Amelia Frierson (President Elect) $0 $0 $0
Trudi Hilliard (Memorial Treasurer) $0 $0 $0
Helen Ressler (General Treasurer) $0 $0 $0
Rebecca Dux (President) $0 $0 $0
Kay Burkhart (Secretary) $0 $0 $0
Barbara Fendley (3 Rd Vice Pres) $0 $0 $0
Louise Hagood (Board Member) $0 $0 $0
Jimmie Kruntorad (Board Member) $0 $0 $0
Cheryl Waldroupe (Board Member) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$224,192
Expenses
$219,482
Net Income
$4,710
Net Assets
$227,199
Notable Sources of Revenue Percent of Total Revenue
Contributions $223,260
99.6%
Program Services $0
Investment Income $932
0.4%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $10,171
4.6%
Professional Fundraising Fees $0
Other Salaries and Wages $9,656
4.4%
Assets/Debt
Total Assets $227,199
Total Liabilities $0
Net Assets $227,199
Compensation
Key Employees and Officers Compensation Related Other
Kay Mcneal (Executive Director) $10,171 $0 $0
Beverleigh Carpenter (President) $0 $0 $0
Terri Leigh Walker (President Elect) $0 $0 $0
Jennifer Hutchison (1 St Vp) $0 $0 $0
Caroline Wear (2 Nd Vp) $0 $0 $0
Barbara Kohls (3 Rd Vp) $0 $0 $0
Linda Hayter (Secretary) $0 $0 $0
Glee Emmite (Corresponding Secretary) $0 $0 $0
Amelia Frierson (General Treasurer) $0 $0 $0
Helen Ressler (Circle Treasurer) $0 $0 $0
Rebecca Dux (Memorial Treasurer) $0 $0 $0
Kay Burkhart (Board Member) $0 $0 $0
Barbara Fendley (Board Member) $0 $0 $0
Louise Hagood (Board Member) $0 $0 $0
Ann Norment (Board Member) $0 $0 $0
Terri Leigh Walker (Board Member) $0 $0 $0
Shelly Landers (Board Member) $0 $0 $0
Jimmie Kruntorad (Board Member) $0 $0 $0
Jennifer Hutchison (Board Member) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$225,992
Expenses
$221,314
Net Income
$4,678
Net Assets
$222,489
Notable Sources of Revenue Percent of Total Revenue
Contributions $224,405
99.3%
Program Services $0
Investment Income $1,587
0.7%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $10,441
4.7%
Professional Fundraising Fees $0
Other Salaries and Wages $9,999
4.5%
Assets/Debt
Total Assets $222,489
Total Liabilities $0
Net Assets $222,489

Document Links

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$210,184
Expenses
$230,382
Net Income
-$20,198
Net Assets
$217,811
Notable Sources of Revenue Percent of Total Revenue
Contributions $207,167
98.6%
Program Services $0
Investment Income $2,329
1.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $688
0.3%
Notable Expenses Percent of Total Expenses
Executive Compensation $10,794
4.7%
Professional Fundraising Fees $0
Other Salaries and Wages $9,919
4.3%
Assets/Debt
Total Assets $217,811
Total Liabilities $0
Net Assets $217,811

Document Links

Fiscal Year Ending Dec.
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2004

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2003

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2002

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2001

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

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Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

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For those interested in acquiring the original data from the source, here’s where our data comes from:

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