Valued Kids

Nonprofit profile at a glance

EIN
452315293
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Centralia, WA, USA
Phone
3607364000
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Day Care

Official website

Reported finances

Revenue
$648,138
Expenses
$840,001
Assets
$38,107
Liabilities
$171,370

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

Leadership & pay

3 people listed

Executive titles in this filing

  • TINA KENDALL (PRESIDENT)

People named in this filing

  • TINA KENDALL (PRESIDENT)
  • WENDY MECHAM (DIRECTOR)
  • STEVE KENDALL (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. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Valued kids provides daycare services for children in a safe, loving, nurturing environment where each child's specific needs are met and each child has the opporturnity to grow at their own level. Valued kids supports the community and serves the general public without discrimination. Valued kids welcomes special needs children along with low- income and dshs families. In addition, valued kids donates child care services to families in need.

What it reported doing in 2024

Valued kids provided daycare services for general public in the community. The majority of the children came from low-income households. More than 80% of valued kids income came from dshs subsidies and usda food program subsidies and dshs grants. Valued kids participated in the usda meal program and provided nutrious meals and snacks to many low income children. In addition, valued kids has supported many families in need. Valued kids referred several families for special needs services and helped children to meet and exceed their developmental goals. Valued kids were able to serve multiple homeless families from the job search and living in shelters through solid employment and moving into their own homes. Valued kids have served families with active duty military personnel and helped them to be able to spend the time needed on the base to complete things required of them. Valued kids have been able to support a family through medical crisis and be able to be the stability needed as a parent had to leave immediately.valued kids serve many single parent families, and have provided free care hours for job interviews. In addition valued kids provided care for many children in the foster care system. Throughout the covid-19 pandemic valued kids continuously provided care for first responders and essential workers. Valed kids have provided full education services for school age children and helped coordinate 33 different classes, schedules, ages and grades. Valued kids supported the children with zoom classes and homework. Valued kids have provided masks for each child and staff as well as completed deep cleaning tasks daily to ensure the health and safety of everyone.

Operating model

Revenue model
Earned-program. 96% of the money available for current operations came from fees and other program revenue.
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: 87
  • Transparency & Controls: 90
  • Accountability: 25
  • Sustainability: 13
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 92.8%; rating input score 93
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 33.3%; rating input score 33; 10th 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: -29.6%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 0.05; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: 4.5; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 8.8% per year; rating input score 100; 58th percentile among comparable filings
  • Revenue growth: 7.6% per year; rating input score 100; 57th percentile among comparable filings
  • Asset growth: 10.4% per year; rating input score 100; 60th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 92.8% of spending went to programs
  • Governance: 1 of 3 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $780K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 11 filing years from 2013 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.

  • Moderate — Accountability: Independent voting board scored 33/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Sustainability: Operating margin scored 6/100.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.