Kids in the Spotlight Inc

Nonprofit profile at a glance

EIN
352364726
IRS 990 coverage
2019–2024
Forms available
Form 990 2024, Form 990-N 2009
Location
Burbank, CA, USA
Phone
8189452009
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Youth Development Programs

Official website

Reported finances

Revenue
$4,201,187
Expenses
$1,605,071
Assets
$7,035,736
Liabilities
$2,174,704

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

Leadership & pay

11 people listed

Executive titles in this filing

  • Tige Charity (CEO)
  • Gregory Metzger (Board President)

Highest reported compensation

  • Tige Charity (CEO): $140,248 total reported compensation
  • Raleigh Barmer (COO): $107,981 total reported compensation

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

Overview

Mission

To train youth ages 12-24 who are in the foster care system and other underserved youth, to create, write, cast and star in their own short film, culminating in an annual film festival competition where all films are screened.

What it reported doing in 2024

Provided ongoing workshops of writing, acting, casting and filmmaking which provide opportunities for teamwork creativity and discipline for over 100 Foster and underserved youths ages 12 through 24. The sessions culminated with short films presented at an annual film festival competition.

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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 31
  • Transparency & Controls: 86
  • Accountability: 86
  • Sustainability: 75
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 22.3%; rating input score 22
  • Program expense ratio: 56.9%; rating input score 57
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 10th 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: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 61.8%; rating input score 95; 95th percentile among comparable filings
  • Total-asset coverage ratio: 4.38; rating input score 81; 81st percentile among comparable filings
  • Liabilities to assets ratio: 0.31; rating input score 33; 33rd percentile among comparable filings
  • Officer compensation ratio: 15.5%; rating input score 18; 18th percentile among comparable filings

Growth

  • Program expense growth: 7.3% per year; rating input score 100; 52nd percentile among comparable filings
  • Revenue growth: 33.2% per year; rating input score 100; 95th percentile among comparable filings
  • Asset growth: 56.3% per year; rating input score 100; 98th percentile among comparable filings

Details

  • Where the money goes: 22.3% of revenue deployed · 56.9% of spending went to programs
  • Governance: 10 of 10 board members independent · 6 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $914K in reported program spending
  • Leadership: top reported pay $140K · 11 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • 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 — Financial Efficiency: Mission deployment rate scored 22/100.
  • Review — Financial Efficiency: Program expense ratio scored 57/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 18/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 33/100.