Vertical Kids Entertainment Ministry

Nonprofit profile at a glance

EIN
463825833
IRS 990 coverage
2024–2025
Forms available
Form 990 2025, Form 990-EZ 2023, Form 990-N 2022
Location
Virginia Beach, VA, USA
Phone
7572704581
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Youth Development N.E.C.

Reported finances

Revenue
$279,549
Expenses
$280,077
Assets
$48,963
Liabilities
$3,435

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

Leadership & pay

2 people listed

Highest reported compensation

  • D EARL LONG (DIRECTOR): $60,000 total reported compensation
  • KIMBERLY LONG (DIRECTOR): $60,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Providing educational and faith-based enrichment programs to children and communities across the East Coast and Midwest. Our primary mission is to inspire, educate and entertain young audiences through dynamic and interactive programs and engaging educational shows for schools and preschools.

What it reported doing in 2025

We entertain and engage children by providing interactive elements such as balloon art, face painting, glitter tattoos and foam parties to enhance the Biblical based educational experience and provide opportunities for interaction and creative expression.

Operating model

Revenue model
Earned-program. 98% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 99% 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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 90
  • Accountability: 69
  • Sustainability: 23
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 68%; rating input score 68
  • Program expense ratio: 67.9%; rating input score 68
  • 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -0.2%; rating input score 34; 34th percentile among comparable filings
  • Total-asset coverage ratio: 0.17; rating input score 11; 11th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 42.8%; rating input score 5; 5th percentile among comparable filings

Growth

  • Program expense growth: -3.1% per year; rating input score 0; 20th percentile among comparable filings
  • Revenue growth: 20% per year; rating input score 100; 86th percentile among comparable filings
  • Asset growth: 23.5% per year; rating input score 100; 86th percentile among comparable filings

Details

  • Where the money goes: 68% of revenue deployed · 67.9% of spending went to programs
  • Governance: 2 of 2 board members independent · 2 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $190K in reported program spending
  • Leadership: top reported pay $60K · 2 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 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.

Key Signals

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

  • High — Accountability: Governance controls: 6 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 34/100.
  • High — Sustainability: Total-asset coverage ratio scored 11/100.
  • High — Sustainability: Officer compensation ratio scored 5/100.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.