Tree Top Kids Incorporated

Nonprofit profile at a glance

EIN: 845055250
IRS 990-EZ coverage: 2024–2025
Forms available: Form 990-EZ 2025, Form 990-N 2023
Location: Sacramento, CA, USA
Phone: 0000000000
Rating: 37
Verdict: REVIEW
Rating confidence: Moderate
Sector: Single Organization Support

Reported finances

Revenue: $53,127
Expenses: $36,974
Assets: $65,448
Liabilities: $0

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

Amber Abernathy (President)
Alex Barnett (Vice President)

People named in this filing

Amber Abernathy (President)
Alex Barnett (Vice President)
Cecily Amato (Treasurer)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Purpose is to represent the interest of the students and their parents of the childcare provider hereafter referred to as the Provider in contracting with and directing the Provider of childcare services in the operation of the facility located at 750 N St Sacramento CA 95814 Our mission is to work cooperatively with the Provider on the overall operation of the school However we do not direct the day-to-day operations of the school The Board works to maintain a positive supportive and responsive relationship with the Provider and its staff We also maintain an open-door policy for the parents and teachers

What it reported doing in 2025

Operating model

Revenue model: Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model: No current program activity. The filing reports no program spending for the current year.

The verdict

REVIEW - The filed numbers largely add up and revenue comfortably covers expenses. 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: 0
Transparency & Controls: 82
Sustainability: 70
Growth: 20

Detailed rating inputs

Financial Efficiency

Mission deployment rate: 0%; rating input score 0
Program expense ratio: 0%; rating input score 0

Transparency & Controls

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

Sustainability

Operating margin: 30.4%; rating input score 80; 80th percentile among comparable filings
Total-asset coverage ratio: 1.77; rating input score 62; 62nd percentile among comparable filings
Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

Program expense growth: Limited
Revenue growth: -0.6% per year; rating input score 0; 47th percentile among comparable filings
Asset growth: 28.2% per year; rating input score 100; 89th percentile among comparable filings

Details

Where the money goes: 0% of revenue deployed · 0% of spending went to programs
Governance: Filed governance answers
Accomplishments: 1 filed program accomplishment
Leadership: top reported pay $0 · 3 people listed
Consistency: 9 of 9 current checks pass
Schedules: 2 filed schedules
Filing history: 2 filing years from 2024 to 2025
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 — Financial Efficiency: Mission deployment rate scored 0/100.
High — Financial Efficiency: Program expense ratio scored 0/100.
High — Growth: Revenue growth scored 0/100.
Review — Sustainability: Officer compensation ratio scored 56/100.