Valley Oak Children's Services

Nonprofit profile at a glance

EIN
680058359
IRS 990 coverage
2014–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Chico, CA, USA
Phone
(530) 895-3572
Rating
81
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$25,139,281
Expenses
$24,882,520
Assets
$10,111,678
Liabilities
$9,033,387

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

Leadership & pay

7 people listed

Executive titles in this filing

  • BRUCE THOMAS (PRESIDENT)
  • MARISA BAUER (VICE PRESIDENT)
  • KAREN MARLATT (CEO)

Highest reported compensation

  • KAREN MARLATT (CEO): $169,278 total reported compensation
  • AMANDA SHERMAN (CFO): $86,028 total reported compensation

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

Overview

Mission

Valley Oak Children's Services is the H.E.A.R.T. of children, families, and our community through Health, Education, Advocacy, Resources, and Training.

What it reported doing in 2024

Provided financial assistance for child care in butte county. Over 2070 children received childcare, benefiting 1248 families. Ongoing case management of each family is also provided.provided food program services to 7 northern California counties. 820,604 meals/snacks were served with 180 providers participating in the child care program. Provided child care referrals and parenting resources, community referrals, and training to anyone in our community regardless of income. Offered support to child care providers including starting a licensed child care business, ppe supplies, technical assistance, and numerous trainings to support early care educators to provide quality programming. Provided safety information and equipment at no cost to families including backpacks, flotation devices, and bike helmets. Our lending library is also free to anyone in butte county and has books, games, and toys that individuals can check out for use at home. 101 community members visited the lending library. 1456 referrals were provided and over 10,000 books were distributed in butte county. 141 provider workshops were held, and 70 butte county providers attended our training. 15 providers were assisted in becoming licensed providers. Valley oak children's services is part of the California department of education's early head start partnership. Vocs has 8 ehs childcare providers and we serve 50 early head start children.through other funding sources as a sub-contractor or donations and fundraising, valley oak children's services provided 12 parent caf's in butte county. Behavioral health observations of children while in child care programs to assist with increasing social/emotional skills. We offer family supports such as diapers and wipes, hygiene kits and occasionally bus passes. We coordinate services through participation on boards or as a member of committees such as, thriving families California, local child care planning council, child abuse prevention council and the chico children's museum. Vocs staff attend 3-10 outreach events each month to promote the services of our family resource center and talk to families about community resources. We offer trauma informed care trainings and coaching for 73 child care providers caring for foster children. We operate the emergency foster bridge & navigator program. Vocs is the northern California hub for California preventative health and safety, a class required for a child care provider to be licensed. 21 preventative health and safety classes were offered to 149 participants. We offer a community resource event every month in chico, oroville and gridley. Free activities, hands on learning, books and nutrition ideas are provided to any parent or childcare provider in attendance. Each year we provide a children's fair as part of the week of the young child, provider appreciation night, a book fair, a backpack giveaway and we participate in christmas giving programs to provide gifts for 5 families. A local church donated 100 coats for vocs children in the fall and 50 easter baskets for children.

Operating model

Revenue model
Grant-funded. 100% of the money available for current operations came from government grants.
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. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 70
  • Accountability: 100
  • Sustainability: 33
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.1%; rating input score 82
  • Program expense ratio: 82.9%; rating input score 83
  • Fundraising efficiency: $13,688.72 raised per $1 spent on fundraising; rating input score 99; 99th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • 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; 66th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 1%; rating input score 38; 38th percentile among comparable filings
  • Total-asset coverage ratio: 0.41; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0.89; rating input score 10; 10th percentile among comparable filings
  • Officer compensation ratio: 1%; rating input score 85; 85th percentile among comparable filings

Growth

  • Program expense growth: 10% per year; rating input score 100; 70th percentile among comparable filings
  • Revenue growth: 9.5% per year; rating input score 100; 72nd percentile among comparable filings
  • Asset growth: 20.9% per year; rating input score 100; 90th percentile among comparable filings

Details

  • What they do: 9 programs and campaigns described on the official site · 2 operating locations identified
  • Where the money goes: 82.1% of revenue deployed · 82.9% of spending went to programs
  • Governance: 5 of 5 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $20.6M in reported program spending
  • Leadership: top reported pay $169K · 7 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $2.8M reported
  • Consistency: 32 of 32 current checks pass
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 11 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Sustainability: Operating margin scored 38/100.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • High — Sustainability: Liabilities to assets ratio scored 10/100.