406 for Kids

Nonprofit profile at a glance

EIN
843001680
IRS 990 coverage
2023–2025
Forms available
Form 990 2025, Form 990-N 2022
Location
Kalispell, MT, USA
Phone
4064072277
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Centers to Support the Independence of Specific Populations

Official website

Reported finances

Revenue
$108,878
Expenses
$186,959
Assets
$2,079,504
Liabilities
$2,182,575

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • CANDETA FAITH (PRESIDENT)

People named in this filing

  • CANDETA FAITH (PRESIDENT)
  • MAGGIE MCCLURE (SECRETARY)
  • AMY ROHYANS - STEWART (VICE PRESDIE)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization's mission is to spread joy, happiness, and fun during the struggles of childhood illness for kids and their families. They turn crappy into happy by giving parents and families a break and moral support while their child is hospitalized.

What it reported doing in 2025

On july 1, 2022, "the sunshine factory" opened its doors to Montana families to begin serving its mission as a "home away from home" for logan health children's patients and their families. This 5,000 square foot home offers a quiet space where guests can spend a few hours enjoying a bit of peace and quiet, a warm meal and, most importantly, re-charging, relaxing and rejuvenating to better support their children when they return to the hospital.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 87% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 94
  • Accountability: 88
  • Sustainability: 36
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 72.5%; rating input score 73
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -71.7%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 11.12; rating input score 91; 91st percentile among comparable filings
  • Liabilities to assets ratio: 1.05; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 0.1% per year; rating input score 100; 29th percentile among comparable filings
  • Revenue growth: -40.2% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: -5.7% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 72.5% of spending went to programs
  • Governance: 4 of 4 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $136K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 3/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.