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Nonprofiteer
← VALLEY OAK CHILDRENS SERVICES INC

Form 990 for tax year 2024

Filed by VALLEY OAK CHILDRENS SERVICES INC.

Totals

Total revenue
$25,139,281
Total expenses
$24,882,520
Contributions and grants received
$25,132,495
Grants paid
$0
Program service revenue
$3,831
Investment income
$0
Other revenue
$2,955
Total assets, end of year
$10,111,678
Total liabilities, end of year
$9,033,387
Net assets or fund balances, end of year
$1,078,291
Program services expenses (Part IX)
$20,638,055
Management and general expenses
$4,242,629
Fundraising expenses
$1,836
Program service expenses (Part III)
$20,638,055

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.

  • 1c · Fundraising events

    $10,390

  • 1e · Government grants (contributions)

    $25,116,410

  • 1f · All other contributions, gifts and grants

    $5,695

  • 2a · Program service revenue: FAMILY FEES

    total $3,831 · related or exempt $3,831

  • 8a · Fundraising events: gross income

    $3,920

  • 8a · Fundraising events: contributions included on line 1c

    $10,390

  • 8b · Fundraising events: direct expenses

    $15,550

  • 8c · Net income from fundraising events

    total -$11,630 · excluded -$11,630

  • 9a · Gaming: gross income

    $2,258

  • 9b · Gaming: direct expenses

    $0

  • 9c · Net income from gaming

    total $2,258 · excluded $2,258

  • 11a · Other revenue: MISCELLANEOUS REVENUE

    total $12,327 · related or exempt $12,327

  • 11e · Other revenue, total

    $12,327

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $300,204 · management and general $300,204

  • 7 · Other salaries and wages

    total $2,033,320 · management and general $2,033,320

  • 8 · Pension plan contributions

    total $80,058 · management and general $80,058

  • 9 · Other employee benefits

    total $499,643 · management and general $499,643

  • 10 · Payroll taxes

    total $179,584 · management and general $179,584

  • 11c · Fees: accounting

    total $146,239 · management and general $146,239

  • 11g · Fees: other

    total $20,666,524 · program services $20,638,055 · management and general $28,469

  • 12 · Advertising and promotion

    total $1,057 · management and general $1,057

  • 13 · Office expenses

    total $105,906 · management and general $105,906

  • 14 · Information technology

    total $96,958 · management and general $96,958

  • 16 · Occupancy

    total $195,248 · management and general $195,248

  • 17 · Travel

    total $12,569 · management and general $12,569

  • 19 · Conferences, conventions and meetings

    total $21,316 · management and general $21,316

  • 22 · Depreciation, depletion and amortization

    total $32,383 · management and general $32,383

  • 23 · Insurance

    total $31,450 · management and general $31,450

  • 24a · Other expenses: WORKSHOPS & COMMUNITY E

    total $133,875 · management and general $133,875

  • 24b · Other expenses: TRAINING & DEVELOPMENT

    total $66,148 · management and general $66,148

  • 24c · Other expenses: PROJECT & PROVIDER SUPP

    total $64,626 · management and general $64,626

  • 24d · Other expenses: ONGOING MAINTENANCE HEA

    total $42,568 · management and general $42,568

  • 24e · All other expenses

    total $172,844 · management and general $171,008 · fundraising $1,836

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $4,488,160 · end of year $7,209,794

  • 2 · Savings and temporary cash investments

    beginning of year $606,962 · end of year $739,133

  • 3 · Pledges and grants receivable

    beginning of year $2,593,899 · end of year $1,961,537

  • 9 · Prepaid expenses and deferred charges

    beginning of year $58,344 · end of year $17,989

  • 10a · Land, buildings and equipment: cost or other basis

    $436,439

  • 10b · Land, buildings and equipment: accumulated depreciation

    $390,477

  • 10c · Land, buildings and equipment, net

    beginning of year $78,345 · end of year $45,962

  • 15 · Other assets

    beginning of year $269,482 · end of year $137,263

  • 17 · Accounts payable and accrued expenses

    beginning of year $2,620,575 · end of year $2,440,815

  • 19 · Deferred revenue

    beginning of year $4,372,638 · end of year $6,448,391

  • 25 · Other liabilities

    beginning of year $280,449 · end of year $144,181

  • 27 · Net assets without donor restrictions

    beginning of year $821,530 · end of year $1,078,291

Mission and programs · 2024

Mission

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

  • 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.

    Expenses $20,638,055 · Revenue $16,158

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Bruce Thomas

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Marisa Bauer

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Keith Fickert

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • Rose Fostine

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Derrick McGaugh

    FUNDRAISING CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Karen Marlatt

    CEO

    Total calculated
    $169,278
    From this org
    $113,162
    From related orgs
    $0
    Other
    $56,116
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $110,369
    Bonus
    $2,793
    Other
    $0
    Deferred
    $6,172
    Nontaxable benefits
    $49,944
    Filer's total
    $169,278

  • Amanda Sherman

    CFO

    Total calculated
    $86,028
    From this org
    $81,431
    From related orgs
    $0
    Other
    $4,597
    Hours/week
    27

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
2024
Filed
10 February 2026
IRS schema version
2024v5.5
Source object
202600519349300300

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