Precious Kids Center
Nonprofit profile at a glance
- EIN
- 200674027
- IRS 990 coverage
- 2014–2024
- Forms available
- Form 990 2024, Form 990-N 2013
- Location
- Mission Viejo, CA, USA
- Phone
- 7147317677
- Rating
- 70
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- International Relief
Reported finances
- Revenue
- $226,690
- Expenses
- $285,358
- Assets
- $79,157
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
2 people listed
Executive titles in this filing
- SAMANTHA HAMMORK (PRESIDENT)
People named in this filing
- GREGG HAMMORK (SECRETARY)
- SAMANTHA HAMMORK (PRESIDENT)
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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Located in kitale, kenya, the precious kids center ("pkc") serves children with disabilities to provide the support they need to learn, grow, and reach their full potential. Each child is cared for according to their individual needs. Additionally, pkc works to equip parents and educate the community to be more accepting and supportive of children with disabilities.
What it reported doing in 2024
Providing the essentials within an environment of love and acceptance, every child in our home receives proper nutrition, clean clothes, and a warm bed. These are simple essentials that many of these children have never experienced before coming live in the house. Within an environment of love and acceptance, every child in our home receives proper nutrition, clean clothes, and a warm bed. These are simple essentials that many of these children have never experienced before coming live in the house. Meeting medical needs when a child is brought into the center, we do a full check-up with a pediatrician so that we can start effectively treating any illnesses immediately. If a doctor recommends that a child needs a scan or any additional medical tests, we drive about an hour and a half to the closest hospital where those services are provided to ensure that our children are given the utmost care.we provide all kinds of medical care, ranging from treating colds to administering daily epilepsy medication. We also have a social worker that provides guidance and counseling to many of the children. She provides them with someone safe to talk to and helps them through any past or present challenges that they are facing. Along with our social worker we have a therapist that comes to the house twice a week. He provides physical therapy, speech therapy, and occupational therapy exercises. Educational initiatives we also started a school so that we can provide education in an integrated environment. Each student has individualized goals that they work to complete with a teacher before the term ends. We are working on developing specialized curriculum so that each childs individual educational needs are fully met. Precious ecd (early childhood development) is a nursery school that caters to children of all ages and abilities. Typically ecd caters to children between the ages of three and six years old and is similar to pre school and kindergarten in the united states. In kenya, if your child has a disability, it is often difficult to find a school that will accept them so most children just stay home without an education and are seen as unteachable. Our school is working to change that so we allow every child to learn. Because of this our youngest student is three years old and our oldest student is eighteen years old. Precious ecd is an integrated setting where children with disabilities learn alongside their peers and are given the individual supports and instruction that allows them to be successful. The children are divided based on ability. We have three classes, baby class, middle class and pre- unit. Each year the children who have mastered the content in their current class are promoted to the next level. At school they learn to write, recognize letters and numbers, and read basic words. The students are fed porridge and lunch at school. They learn to be accepting and loving of children who are different from an early age and it is encouraging to come in the class and see one of the typically developing students feeding one of their peers or coloring with them or pairing up to do the work. The students come from the community around where precious kids center is located.
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 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. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 89
- Transparency & Controls: 90
- Accountability: 6
- Sustainability: 27
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 100%; rating input score 100
- 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: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
- Governance controls: 1 of 7 controls in place; rating input score 14
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -25.9%; rating input score 11; 11th percentile among comparable filings
- Total-asset coverage ratio: 0.28; rating input score 15; 15th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: 7.9% per year; rating input score 100; 64th percentile among comparable filings
- Revenue growth: 6% per year; rating input score 100; 58th percentile among comparable filings
- Asset growth: 4.5% per year; rating input score 100; 45th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 100% of spending went to programs
- Governance: 0 of 2 board members independent · 1 of 7 filing controls reported
- Programs: 2 filed program accomplishments · $285K in reported program spending
- Leadership: top reported pay $0 · 2 people listed
- Consistency: 15 of 15 current checks pass
- Schedules: 3 filed schedules
- Filing history: 10 filing years from 2014 to 2024
- Contacts: How to reach this organization
- 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: Independent voting board scored 0/100.
- High — Accountability: Governance controls: 5 of 6 not reported.
- High — Sustainability: Operating margin scored 11/100.
- High — Sustainability: Total-asset coverage ratio scored 15/100.