Prime Time Kids Association

Nonprofit profile at a glance

EIN
455044544
IRS 990-EZ coverage
2013–2017
Forms available
Form 990-EZ 2017
Location
West Richland, WA, USA
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Public, Society Benefit N.E.C.

Reported finances

Revenue
$151,958
Expenses
$142,100
Assets
$38,727

Source: IRS Form 990-EZ. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

1 person listed

Executive titles in this filing

  • Katie McPartland (President)

People named in this filing

  • Katie McPartland (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-EZ. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Corporation is an enriching, hands-on program that fosters endless learning possibilities for the children, while providing a fun, safe environment so that their parents/guardians may be gainfully employed elsewhere.The program will enable children to develop socially, mentally and physically. Children will have the opportunity to explore many different learning objectives, as well as familiarize themselves with the community around them. This program offers a variety of enrichment opportunities including: guest speakers, coaches, instructors, walking field trips, arts and crafts, and technology/multi media. The Corporation strives to execute a quality program and believes that open lines of communication between school personnel, parents and childcare professionals are key.

What it reported doing in 2017

1. Provided parents (guardians) with affordable, safe, educationally relevant, and developmentally appropriate child care services to children ages five to twelve years of age, so that the parents (guardians) may be gainfully employed elsewhere.2. Maintained a fun and safe environment where children can develop socially, mentally and physically.3. Fostered open avenues of communication between school personnel, parents and childcare professionals.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Revenue has declined or grown slowly and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 96
  • Transparency & Controls: 82
  • Sustainability: 40
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.5%; rating input score 94
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 6.5%; rating input score 53; 53rd percentile among comparable filings
  • Total-asset coverage ratio: 0.27; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 65; 65th percentile among comparable filings

Growth

  • Program expense growth: 6.2% per year; rating input score 100; 53rd percentile among comparable filings
  • Revenue growth: -2.8% per year; rating input score 0; 16th percentile among comparable filings
  • Asset growth: 12.5% per year; rating input score 100; 66th percentile among comparable filings

Details

  • Where the money goes: 93.5% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $142K in reported program spending
  • Leadership: top reported pay $0 · 1 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2013 to 2017
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • Review — Sustainability: Operating margin scored 53/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.