Form 990 for tax year 2023

Filed by VALLEY OAK CHILDRENS SERVICES INC.

Totals

Total revenue: $23,477,236
Total expenses: $22,967,440
Contributions and grants received: $23,449,384
Grants paid: $0
Program service revenue: $7,025
Investment income: -$74
Other revenue: $20,901
Total assets, end of year: $8,095,192
Total liabilities, end of year: $7,273,662
Net assets or fund balances, end of year: $821,530
Program services expenses (Part IX): $19,044,136
Management and general expenses: $3,922,620
Fundraising expenses: $684
Program service expenses (Part III): $19,044,136

Program services were 82.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

1e · Government grants (contributions)

$23,445,791
1f · All other contributions, gifts and grants

$3,593
2a · Program service revenue: FAMILY FEES

total $7,025 · related or exempt $7,025
7b · Less cost or other basis and sales expenses

other assets $74
7c · Gain or loss

other assets -$74
7d · Net gain or loss

total -$74 · excluded -$74
8a · Fundraising events: gross income

$8,250
8b · Fundraising events: direct expenses

$0
8c · Net income from fundraising events

total $8,250 · excluded $8,250
9a · Gaming: gross income

$900
9b · Gaming: direct expenses

$0
9c · Net income from gaming

total $900 · excluded $900
11a · Other revenue: MISCELLANEOUS REVENUE

total $11,751 · related or exempt $11,751
11e · Other revenue, total

$11,751

Functional expenses

Part IX, the statement of functional expenses.

5 · Compensation of officers, directors and key employees

total $215,822 · management and general $215,822
7 · Other salaries and wages

total $1,948,205 · management and general $1,948,205
8 · Pension plan contributions

total $75,599 · management and general $75,599
9 · Other employee benefits

total $493,495 · management and general $493,495
10 · Payroll taxes

total $167,031 · management and general $167,031
11c · Fees: accounting

total $38,202 · management and general $38,202
11g · Fees: other

total $19,106,553 · program services $19,044,136 · management and general $62,417
12 · Advertising and promotion

total $450 · management and general $450
13 · Office expenses

total $101,399 · management and general $101,399
14 · Information technology

total $76,327 · management and general $76,327
16 · Occupancy

total $199,682 · management and general $199,682
17 · Travel

total $16,107 · management and general $16,107
19 · Conferences, conventions and meetings

total $28,362 · management and general $28,362
22 · Depreciation, depletion and amortization

total $24,956 · management and general $24,956
23 · Insurance

total $32,508 · management and general $32,508
24a · Other expenses: WORKSHOPS & COMMUNITY E

total $162,027 · management and general $162,027
24b · Other expenses: TRAINING & DEVELOPMENT

total $37,591 · management and general $37,591
24c · Other expenses: ONGOING MAINTENANCE HEA

total $34,410 · management and general $34,410
24d · Other expenses: EQUIPMENT & STORAGE REN

total $28,258 · management and general $28,258
24e · All other expenses

total $180,456 · management and general $179,772 · fundraising $684

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $2,992,475 · end of year $4,488,160
2 · Savings and temporary cash investments

beginning of year $395,390 · end of year $606,962
3 · Pledges and grants receivable

end of year $2,593,899
4 · Accounts receivable

beginning of year $2,691,388
9 · Prepaid expenses and deferred charges

beginning of year $8,889 · end of year $58,344
10a · Land, buildings and equipment: cost or other basis

$436,439
10b · Land, buildings and equipment: accumulated depreciation

$358,094
10c · Land, buildings and equipment, net

beginning of year $43,515 · end of year $78,345
15 · Other assets

beginning of year $366,840 · end of year $269,482
17 · Accounts payable and accrued expenses

beginning of year $2,164,279 · end of year $2,620,575
19 · Deferred revenue

beginning of year $314,110 · end of year $4,372,638
25 · Other liabilities

beginning of year $3,708,374 · end of year $280,449
27 · Net assets without donor restrictions

beginning of year $311,734 · end of year $821,530

Mission and programs · 2023

Mission

TO PROVIDE EDUCATION AND CHILD CARE ASSISTANCE TO THE GENERAL PUBLIC.

PROVIDED FINANCIAL ASSISTANCE FOR CHILD CARE IN BUTTE COUNTY. OVER 1990 CHILDREN RECEIVED CHILDCARE, BENEFITING 1097 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 170 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. 943 REFERRALS WERE PROVIDED AND OVER 10,000 BOOKS WERE DISTRIBUTED IN BUTTE COUNTY. 141 PROVIDER WORKSHOPS WERE HELD, AND 52 BUTTE COUNTY PROVIDERS ATTENDED OUR TRAINING. 13 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.PROVIDED TRUSTLINE AND LIVE SCAN SERVICES TO 77 MEMBERS OF THE COMMUNITY.THROUGH OTHER FUNDING SOURCES AS A SUB-CONTRACTOR OR DONATIONS AND FUNDRAISING, VALLEY OAK CHILDREN'S SERVICES PROVIDES PARENT CAF'S. BEHAVIORAL HEALTH OBSERVATIONS OF CHILDREN WHILE IN CHILD CARE PROGRAMS TO ASSIST WITH INCREASING SOCIAL/EMOTIONAL SKILLS. WE OFFER TRAUMA INFORMED CARE TRAININGS AND ARE THE NORTHERN CALIFORNIA HUB FOR CALIFORNIA PREVENTATIVE HEALTH AND SAFETY, A CLASS REQUIRED FOR A CHILD CARE PROVIDER TO BE LICENSED. 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.

Expenses $19,044,136 · Revenue $18,776

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

Bruce ThomasBRUCE THOMAS

PRESIDENT

Total calculated

$0

Hours/week

0.5
Marisa BauerMARISA BAUER

VICE PRESIDENT

Total calculated

$0

Hours/week

0.5
Keith FickertKEITH FICKERT

TREASURER

Total calculated

$0

Hours/week

0.5
Rose FostineROSE FOSTINE

SECRETARY

Total calculated

$0

Hours/week

0.5
Derrick McGaughDERRICK MCGAUGH

FUNDRAISING CHAIR

Total calculated

$0

Hours/week

0.5
Karen MarlattKAREN MARLATT

CEO

Total calculated

$162,908

From this org

$109,506

From related orgs

$0

Other

$53,402

Hours/week

40

Schedule J breakdown matched by us

Base

$105,649

Bonus

$3,857

Other

$0

Deferred

$6,028

Nontaxable benefits

$47,374

Filer's total

$162,908
Amanda ShermanAMANDA SHERMAN

CFO

Total calculated

$41,334

From this org

$39,018

From related orgs

$0

Other

$2,316

Hours/week

13

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

3 · Approval by the board or compensation committee
7 · Other non-fixed payments

Answered no

4a · Severance or change-of-control payment
4b · Supplemental nonqualified retirement plan
4c · Equity-based compensation arrangement
5a · Pay contingent on this organization's revenues
5b · Pay contingent on a related organization's revenues
6a · Pay contingent on this organization's net earnings
6b · Pay contingent on a related organization's net earnings
8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 3: THE BOARD APPROVES THE SALARY FOR THE CEO.
PART I, LINE 7: THE ORGANIZATION HAS AN EMPLOYEE INCENTIVE PROGRAM TO PAY STAFF FOR PARTICIPATING IN ACTIVITIES THAT IMPROVE THEIR JOB SKILLS. PAY IS SUBJECT TO AVAILABLE FUNDING AT THE DISCRETION OF THE CEO. STAFF MEMBERS THAT COMPLETE THE ACTIVITIES RECEIVE IDENTICAL STIPENDS, IF ANY, IN MAY OF THE CURRENT FISCAL YEAR. THE CEO WAS ONE OF THE STAFF MEMBERS WHO COMPLETED THE PLAN AND RECEIVED THE INCENTIVE PAY DURING THE FISCAL YEAR.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type: form_990
Tax year: 2023
Filed: 28 February 2025
IRS schema version: 2023v6.0
Source object: 202510679349300301

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