Transparency
Everything we can show you, and everything we cannot yet
We were founded in 2026, so there is no Form 990 and no audit to publish. What exists is the budget, the arithmetic behind it, and the date each missing document is due.
Our tax status
- Legal name
- Raising Kata Orphans
- EIN
- 35-2972369
- Legal form
- Iowa nonprofit corporation
- Federal exemption
- 501(c)(3) application pending
Raising Kata Orphans is a nonprofit corporation incorporated in the State of Iowa in 2026. We filed Form 1023-EZ with the IRS on [FILING DATE] and the application is pending. We are not yet recognized as tax-exempt.
Donations made while the application is pending are not tax-deductible today.
Because we filed within 27 months of our formation date, if the IRS approves the application, recognition is expected to apply retroactively to the date we were formed, which would make these gifts deductible. Approval is not guaranteed. Until the determination letter arrives, please treat any gift to us as non-deductible.
Our status is not yet listed in the IRS Tax Exempt Organization Search. When the determination letter arrives, we will post it here and it will become verifiable there using the EIN above. If the application is denied, we will say so on this page.
FY2027 budget (July 1, 2026 – June 30, 2027)
This is a plan, not a report. Nothing here has been spent yet, and no figure on this page describes something we have already achieved.
Where every dollar is going
$30,000
- Kinship stipends
- $11,400 (38%)
- Caseworker (part-time)
- $9,600 (32%)
- School costs
- $3,000 (10%)
- Emergency and medical fund
- $3,000 (10%)
- Registration, accounting, insurance
- $2,200 (7.3%)
- Fundraising
- $800 (2.7%)
25 children × $38 × 12 months
The person who visits every household
25 children × $120
Held for what we cannot predict
State filings, bookkeeping, liability cover
This website, and almost nothing else
Programs account for $27,000 (90%) of the budget. Our board is unpaid, which is the main reason the rest stays small.
What a gift actually buys
Derived from the budget above, not rounded for effect.
Gifts are not tax-deductible at this time — our 501(c)(3) application is pending. Details.
- $38
- One month of stipend for one child
- $120
- A full school year — fees, uniform, shoes, books
- $456
- A child's stipend for a whole year
- $576
- One child, fully supported, for a year
Child safeguarding
Financial transparency is the easy half. These are the rules we operate by, stated in plain language rather than left inside a PDF.
Everyone is screened and trained
Every staff member, volunteer, and board member completes a background check and safeguarding training before they start — including those who will never meet a child.
We do not run volunteer trips
We will not bring visitors to the households we support. A child who has lost a parent does not need an attachment to an adult who leaves in nine days.
No child's face raises money
We do not publish photographs identifying a child in our care, and we do not send donors pictures of an individual child.
Two adults, never one
No staff member or volunteer is alone with a child who is not their own.
Concerns are logged, not filed away
Every safeguarding concern is recorded, dated, and reviewed by the board at its next meeting, whatever the outcome.
Family first, institution last
Before any child could enter a residential placement, we have to establish that no relative or foster family can take them with support.
Reporting a concern about a child
Email info@raisingkataorphans.com and mark it urgent. If a child is in immediate danger, contact the local authorities where the child is before you contact us.
Documents
A short list, because we are new. Anything marked on request exists but is not posted yet — email us and we will send it the same week.
Not published yet
- IRS Determination LetterThe letter confirming 501(c)(3) status — we post it as soon as we hold it
- IRS Form 990Due in 2027, after our first fiscal year closes
- Annual ReportFirst one planned for late 2027
- Audited Financial StatementsOnce our budget reaches the threshold where an audit is warranted
Governance policies
The rules above are what we actually operate by. The written policies documenting them are being ratified by the board, and each goes up here as it is adopted.
- Child Safeguarding PolicyApplies to every staff member, volunteer, and board memberOn request
- Photography & Storytelling PolicyHow we may and may not portray a childOn request
- Conflict of Interest PolicyOn request
- Whistleblower PolicyOn request
If a number here does not add up
Write to info@raisingkataorphans.com and say so. We would rather be corrected in year one than defend something in year five.