Oregon Center for Creative Learning Dba Kid Time

Nonprofit profile at a glance

EIN
931258855
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Medford, OR, USA
Phone
5417729922
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Children's Museums

Official website

Reported finances

Revenue
$9,436,886
Expenses
$4,347,230
Assets
$20,517,544
Liabilities
$2,613,567

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

Leadership & pay

11 people listed

Executive titles in this filing

  • ALICIA WELDER (PRESIDENT)
  • KATIE LARSON (VICE PRESIDENT)
  • SUNNY SPICER (EXECUTIVE DIRECTOR)

Highest reported compensation

  • SUNNY SPICER (EXECUTIVE DIRECTOR): $137,720 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 encourage all children to learn & grow through creative play

What it reported doing in 2024

Ivy school preschool implementing the preschool promise programs by providing high quality preschool to families at or below the 200% poverty level

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 97% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of total spending goes to programs and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 68
  • Accountability: 90
  • Sustainability: 83
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 42.3%; rating input score 42
  • Program expense ratio: 91.7%; rating input score 92
  • Fundraising efficiency: $46.86 raised per $1 spent on fundraising; rating input score 77; 77th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 3rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 21.2%; rating input score 21; 13th 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; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • 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: Pass

Sustainability

  • Operating margin: 53.9%; rating input score 93; 93rd percentile among comparable filings
  • Total-asset coverage ratio: 4.72; rating input score 83; 83rd percentile among comparable filings
  • Liabilities to assets ratio: 0.13; rating input score 54; 54th percentile among comparable filings
  • Officer compensation ratio: 3.2%; rating input score 68; 68th percentile among comparable filings

Growth

  • Program expense growth: 16.1% per year; rating input score 100; 80th percentile among comparable filings
  • Revenue growth: 15.1% per year; rating input score 100; 82nd percentile among comparable filings
  • Asset growth: 18% per year; rating input score 100; 80th percentile among comparable filings

Details

  • Where the money goes: 42.3% of revenue deployed · 91.7% of spending went to programs
  • Governance: 10 of 10 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $4M in reported program spending
  • Leadership: top reported pay $138K · 11 people listed
  • Consistency: 34 of 36 current checks pass · 2 findings to review
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 7 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 42/100.
  • High — Transparency & Controls: Grant itemization coverage scored 21/100.
  • Review — Accountability: Governance controls: CEO compensation review process not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Liabilities to assets ratio scored 54/100.