Kid Central

Nonprofit profile at a glance

EIN
831392332
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Monmouth, OR, USA
Phone
5038370169
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Kindergarten, Preschool, Nursery School, Early Admissions

Reported finances

Revenue
$522,351
Expenses
$496,467
Assets
$48,262
Liabilities
$0

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

Leadership & pay

8 people listed

Executive titles in this filing

  • BRIE DUNN (EXECUTIVE DIRECTOR)
  • JILLIAN COLEMAN (PRESIDENT)

Highest reported compensation

  • KIRA RIGGEN (INTERIM DIRECTOR): $29,681 total reported compensation
  • CINDY CARVER (INTERIM DIRECTOR): $25,849 total reported compensation
  • BRIE DUNN (EXECUTIVE DIRECTOR): $21,600 total reported compensation

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

Overview

Mission

Our mission is to provide quality and safe childcare for the families in our community and provide our youngest learners with a positive start to their education journey.

What it reported doing in 2025

Provide daycare services and preschool experiences so parents are able to work

Operating model

Revenue model
Earned-program. 98% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 90
  • Accountability: 0
  • Sustainability: 36
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.6%; rating input score 95
  • Program expense ratio: 99.5%; rating input score 99
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: Limited
  • Governance controls: 0 of 8 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 5%; rating input score 45; 45th percentile among comparable filings
  • Total-asset coverage ratio: 0.1; rating input score 6; 6th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 15.5%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: 11% per year; rating input score 100; 61st percentile among comparable filings
  • Revenue growth: 10.1% per year; rating input score 100; 61st percentile among comparable filings
  • Asset growth: -17.1% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 94.6% of revenue deployed · 99.5% of spending went to programs
  • Governance: 0 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $494K in reported program spending
  • Leadership: top reported pay $30K · 8 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 5 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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 — Accountability: Governance controls: 7 of 7 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 6/100.
  • Moderate — Sustainability: Operating margin scored 45/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 23/100.