Kids at Their Best Inc

Nonprofit profile at a glance

EIN
432091884
IRS 990 coverage
2019–2024
Forms available
Form 990 2024, Form 990-EZ 2017
Location
Fort Morgan, CO, USA
Phone
9703807721
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Performing Arts Organizations

Official website

Reported finances

Revenue
$1,356,415
Expenses
$1,493,396
Assets
$1,680,002
Liabilities
$44,399

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • DAVID BUTE (PRESIDENT)

Highest reported compensation

  • JODI WALKER (EXECUTIVE DI): $107,257 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Kids at their best changes they dynamic of rural poverty and low expectations. Our mission is to inspire, educate and empower rural youg people from low-income families to change their life trajectory and become successful, productive adults.

What it reported doing in 2024

Kids at their best is dedicated to meeting the needs of kids of all ages, from kindergarten through college and the workforce within the context of their families and community. The summer mobile enrichment programs serve children in rural areas of high childhood poverty, bringing food, fun and education for the younger kids, and employment and leadership training for youth. Year-round leadership programming includes mentroing, educational enrichment experiences, college and career prep, apprenticeship/employment support, public speaking, and community service. Katb is a hub for meeting community need, especially food distribution.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 92
  • Accountability: 63
  • Sustainability: 34
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.7%; rating input score 95
  • Program expense ratio: 86%; rating input score 86
  • 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -10.1%; rating input score 17; 17th percentile among comparable filings
  • Total-asset coverage ratio: 1.12; rating input score 46; 46th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 60; 60th percentile among comparable filings
  • Officer compensation ratio: 7.2%; rating input score 46; 46th percentile among comparable filings

Growth

  • Program expense growth: 37.2% per year; rating input score 100; 93rd percentile among comparable filings
  • Revenue growth: 21.4% per year; rating input score 100; 87th percentile among comparable filings
  • Asset growth: 25% per year; rating input score 100; 87th percentile among comparable filings

Details

  • Where the money goes: 94.7% of revenue deployed · 86% of spending went to programs
  • Governance: 9 of 9 board members independent · 1 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $1.3M in reported program spending
  • Leadership: top reported pay $107K · 10 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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: 6 of 7 not reported.
  • High — Sustainability: Operating margin scored 17/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 46/100.
  • Moderate — Sustainability: Officer compensation ratio scored 46/100.