Valued Kids EIN 45-2315293

Valued Kids

EIN  45-2315293 Public charity (501(c)(3)) Centralia, WA
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Size
$100K–1M
What they do
Offers daycare for children, including those with special needs, in a safe, nurturing environment.
Leadership
Tina Kendall · President
Money in and out
$648K revenue, $840K expenses
Bottom line
93% program efficiency

Offers daycare for children, including those with special needs, in a safe, nurturing environment. For fiscal year 2024 it reported $648K in revenue, $840K in expenses, and $-133K in net assets.Pt I

Where the money goes · FY2024
Total revenue
$648K
Pt VIII · Ln 12
Total expenses
$840K
Pt IX · Ln 25
Net assets
$-133K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$192K
Where spending went · Part IX cols B–D
Program services $0.93 Management & general $0.07
Program efficiency
93%
of spending reaches programs0% vs prior filing year
Operating runway
0.5mo
months of highly liquid reserves at operating expense rate▼ -29% vs prior filing year
Surplus margin
-30%
revenue over expenses, this year▼ -268% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$648K
FY2024▼ -31%
Expenses
$840K
FY2024▼ -18%
Total assets
$38K
FY2024▼ -43%
Total liabilities
$171K
FY2024▲ +816%
Total revenue
$648K
Pt VIII · Ln 12
Total expenses
$840K
Pt IX · Ln 25
Net assets
$-133K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$192K
Total assetsPt X · Ln 16$38K
Program-expense ratioPt IX · col B93%
Voting members of governing bodyPt I · Ln 33
Independent voting membersPt I · Ln 41
Mission & Programs · Part III

Where the work happens

1 program service account for $780K of program spending, described in the organization's own filed words · FY2024.
01

Valued kids provided daycare services for general public in the community. The majority of the children came from low-income households. More than 80% of valued kids income came from DSHS subsidies and usda food program subsidies and DSHS grants.

$780Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CValued Kids
EINHdr · item D45-2315293
Principal addressHdr · item CCentralia, WA
WebsiteHdr · item Jwww.valuedkids.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MWA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFHuman Services (P33)
Ruling yearIRS BMFJan 2013

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a3
Independent voting membersPt VI · Ln 1b1
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2Yes

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
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Statement of Revenue

Part VIII
Program service revenue$513K · 79%
Investment income$115K · 18%
Contributions & grants$21K · 3%
Program service revenue79%$513K
Investment income18%$115K
Contributions & grants3%$21K
— government grantsLn 1e$21K
Total revenueLn 12$648K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.93 Management & general $0.07
Program services93%$780K
Management & general7%$60K
Total functional expensesLn 25$840K

Balance Sheet

Part X · end of year
CashLn 1$36K
Total assetsLn 16$38K
Total liabilitiesLn 26$171K
Total net assetsLn 32$-133K
Months of cash on handcomputed0.5

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $36K · Operating expenses/yr $840K
0.5 months
Where the money goes
Program services
Program services $780K · Total expenses $840K
93%
Management & General
Management & general $60K · Total expenses $840K
7%
Fundraising
Fundraising $0 · Total expenses $840K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $61
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $21K · Total revenue $648K
3%
Government reliance
Government grants $21K · Total revenue $648K
3%
Earned-income share
Program service revenue $513K · Total revenue $648K
79%
Investment reliance
Investment income $115K · Total revenue $648K
+18%
Program self-sufficiency
Program service revenue $513K · Total expenses $840K
61%
Growth & trend
Revenue growth (YoY)
This year $648K · Prior year $944K
-31%
Revenue CAGR
FY2020 $1.1M · FY2024 $648K
-13%
Net-asset trend (YoY)
End of year $-133K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $648K · Expenses $840K
-30%
Liabilities-to-Assets
Total liabilities — · Total assets $38K
Net-asset ratio
Net assets $-133K · Total assets $38K
-350%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $38K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Tina Kendall · Reported title PRESIDENT · Highest reported compensation $0 · Total expenses $840K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $634K · Total expenses $840K
75%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 93%
Overhead ratio 7%
Fundraising cost ratio 0%
Revenue growth -31%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$67

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$648K revenue · viewing · ⤓ 990 PDF
FY2023$944K revenue · ⤓ 990 PDF
FY2022$866K revenue · ⤓ 990 PDF
FY2021$771K revenue · ⤓ 990 PDF
FY2020$1.1M revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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