Kids Who Count

Tax-deductible

Salem, UT501(c)(3)EducationEIN 87-0438796Revenue $1.8M in FY2025

On file with the IRSkidswhocount.org345 N State Road 198, 84653-5719 · Salem, UTTax-exempt since Jun 1987School — 170(b)(1)(A)(ii)

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We empower families to optimize the developmental potential of their young children.

501(c)(3) charity; gifts are tax-deductible.
86¢ of each $1 spent went to programs.
Run by 86 volunteers and 27 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average surplus $50K a year · 2% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
86%
of spending
Looks good: 86% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$209K
to officers and key staff · 12% of spending
Top officer’s pay lower than 64% of similar orgs
Looks good: pay to officers and key staff is 12% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Fine: 2.6 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $5K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$117K
16% of total assets
Looks good: liabilities are 16% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.8M
-6% vs prior year
Spent
$1.7M
To programs
86%
Net assets
$618K
By yearFY2020–FY2025
Revenue
$1.8M
FY2025▼ -6%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.5M
FY2021$2.4M
FY2022$2.6M
FY2023$1.9M
FY2024$1.9M
FY2025$1.8M
Expenses
$1.7M
FY2025▼ -2%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.6M
FY2021$2.1M
FY2022$2.7M
FY2023$1.9M
FY2024$1.8M
FY2025$1.7M
Net assets
$618K
FY2025▲ +16%
Tap a bar for its year
Net assets by fiscal year
FY2020$267K
FY2021$537K
FY2022$446K
FY2023$374K
FY2024$532K
FY2025$618K

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 1987.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

86 cents of each dollar spent went to programs.

Program services 86% · $1.5M Management & general 14% · $246K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

8 people listed on the 990; $209K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Director
$106,065Pt VII · Sec A
Occupational Therapy
$103,206Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A

Melanie Linford’s $106K as Executive Director is at the 36th percentile of top reported officer pay among 3395 $1–10M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Mary Walker$103,206$107,517$104,432$103,175$100,330$101,700
Melanie Linford$106,065$102,470$90,351$87,341——
Kelsey Lewis——$96,644$93,110$87,908$91,138

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Empowering families to maximize young children's developmental potential.

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Provided by the organization

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2 programs · $1.5M · in their own filed words · FY2024
01

Provide therapeutic services to infants and toddlers with disabilities and developmental delays under a grant from Utah Department of Health Baby Watch Early Intervention Program. Approximately 900 children are served annually.

$1.5Mprogram expense
02

Provide autism services to infants and toddlers.

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 2 funders$5K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$1.8M
Ln 12
Gifts and grantsLn 1h$1.3M
Fees for servicesLn 2g$561K
Investment incomeLn 3$5K
Money outPt IX
$1.7M
Ln 25
Programscol B$1.5M
Managementcol C$246K
Owns and owesPt X
$618K
net assets · Ln 32
Cash and savingsLn 1–2$384K
Total assetsLn 16$734K
LiabilitiesLn 26$117K
PeoplePt VI, VII
8
listed · VII A
PaidVII A2
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.3M
Government grantsLn 1e$1.2M
Fees for servicesLn 2g$561K
Investment incomeLn 3$5K
Other incomeLn 4–11$341
Total revenueLn 12$1.8M
Assets in detailPt X, end of year
CashLn 1$151K
SavingsLn 2$232K
Cash and savings togetherLn 1–2$384K
Land, buildings, equipmentLn 10c$146K
Total assetsLn 16$734K
LiabilitiesLn 26$117K
Net assetsLn 32$618K
OperationsPt I, VI
EmployeesI 527
VolunteersI 686
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$322K$384K
Land, buildings, equipmentLn 10c$164K$146K
Total assetsLn 16$653K$734K
LiabilitiesLn 26$121K$117K
Net assetsLn 32$532K$618K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$106K$53K$53K
Other salaries and wagesLn 7$1.1M$1.0M$88K
Pension plan contributionsLn 8$53K$45K$8K
Other employee benefitsLn 9$138K$117K$21K
Payroll taxesLn 10$93K$79K$14K
Accounting feesLn 11c$35K$35K
Other fees for servicesLn 11g$64K$47K$17K
Office expensesLn 13$14K$14K
OccupancyLn 16$33K$26K$7K
TravelLn 17$50K$50K$676
Conferences, conventions and meetingsLn 19$1K$1K
Depreciation, depletion and amortizationLn 22$20K$20K
InsuranceLn 23$12K$11K$2K
Other expenses (24a–d)Ln 24$16K$16K$519
Total functional expensesLn 25$1.7M$1.5M$246K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $1.8M$1.7M$86K$618K 990 PDF
FY2024 $1.9M$1.8M$159K$532K 990 PDF
FY2023 $1.9M$1.9M−$73K$374K 990 PDF
FY2022 $2.6M$2.7M−$91K$446K 990 PDF
FY2021 $2.4M$2.1M$270K$537K 990 PDF
FY2020 $1.5M$1.6M−$49K$267K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $1,828,703 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,259,370$1,262,536
I-9 Program service revenuePrior year $679,013$561,244
I-10 Investment incomePrior year $3,461$4,582
I-11 Other revenuePrior year $4,013$341
I-12 Total revenuePrior year $1,945,857$1,828,703
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $1,491,514$1,497,988
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $295,771$245,114
I-18 Total expensesPrior year $1,787,285$1,743,102
I-19 Revenue less expensesPrior year $158,572$85,601
Part VI · Governance 6 of 6 board members independent, 2 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,828,703 across 8 lines filed
VIII-1a Federated campaigns$571
VIII-1e Government grants$1,164,299
VIII-1f All other contributions, gifts and grants$97,666
VIII-1h Total contributions, gifts and grants$1,262,536
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $561,244$561,244
VIII-3 Investment incomeExcluded from tax $4,582$4,582
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $341$341
VIII-12 Total revenueRelated to mission $561,585 · Unrelated business $0 · Excluded from tax $4,582$1,828,703
Part IX · Statement of functional expenses $1,743,102 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $53,032 · Management $53,033$106,065
IX-7 Other salaries and wagesPrograms $1,019,874 · Management $88,274$1,108,148
IX-8 Pension plan contributionsPrograms $45,213 · Management $7,979$53,192
IX-9 Other employee benefitsPrograms $116,909 · Management $20,631$137,540
IX-10 Payroll taxesPrograms $79,087 · Management $13,956$93,043
IX-11c Accounting feesManagement $34,800$34,800
IX-11g Other fees for servicesPrograms $46,554 · Management $16,948$63,502
IX-13 Office expensesPrograms $14,135$14,135
IX-16 OccupancyPrograms $25,550 · Management $7,226$32,776
IX-17 TravelPrograms $49,712 · Management $676$50,388
IX-19 Conferences, conventions and meetingsPrograms $1,290$1,290
IX-22 Depreciation, depletion and amortizationPrograms $19,719$19,719
IX-23 InsurancePrograms $10,686 · Management $1,526$12,212
IX-24 Other expenses (24a–d)Programs $15,773 · Management $519$16,292
IX-25 Total functional expensesPrograms $1,497,534 · Management $245,568 · Fundraising $0$1,743,102
Part X · Balance sheet $734,380 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $113,849$151,312
X-2 Savings and temporary cash investmentsStart of year $207,805$232,387
X-3 Pledges and grants receivableStart of year $167,912$204,920
X-10c Land, buildings and equipment, netStart of year $163,808$145,761
X-16 Total assetsStart of year $653,374$734,380
X-17 Accounts payable and accrued expensesStart of year $121,242$116,647
X-26 Total liabilitiesStart of year $121,242$116,647
X-27 Net assets without donor restrictionsStart of year $532,132$617,733
X-32 Total net assets or fund balancesStart of year $532,132$617,733
X-33 Total liabilities and net assetsStart of year $653,374$734,380
Part XI · Reconciliation of net assets $617,733 net assets at year end
XI-1 Total revenue$1,828,703
XI-2 Total expenses$1,743,102
XI-3 Revenue less expenses$85,601
XI-4 Net assets at start of year$532,132
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$617,733

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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