PRECIOUS KIDS CENTER

EIN: 200674027 501(c)(3) International Affairs

MISSION VIEJO, CA

Total Revenue
$256,234
Total Expenses
$286,060
Total Assets
$139,611
Net Assets
$139,611
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
2004
Principal Officer
SAMANTHA HAMMORK
Phone
7147317677
Tax Period
2023-01-01 to 2023-12-31

PRECIOUS KIDS CENTER, founded in 2004, is a small nonprofit in the International Affairs sector that reported $256K in total revenue in fiscal year 2023. Revenue fell 22% from the prior year — a significant decline worth monitoring. Expenses of $286K exceeded revenue, resulting in a 12% operating deficit.

Mission

LOCATED IN KITALE, KENYA, THE PRECIOUS KIDS CENTER ("PKC") SERVES CHILDREN WITH DISABILITIES TO PROVIDE THE SUPPORT THEY NEED TO LEARN, GROW, AND REACH THEIR FULL POTENTIAL. EACH CHILD IS CARED FOR ACCORDING TO THEIR INDIVIDUAL NEEDS. ADDITIONALLY, PKC WORKS TO EQUIP PARENTS AND EDUCATE THE COMMUNITY TO BE MORE ACCEPTING AND SUPPORTIVE OF CHILDREN WITH DISABILITIES.

Program Service Accomplishments

Program 1
Expenses: $273,862

PROVIDING THE ESSENTIALS WITHIN AN ENVIRONMENT OF LOVE AND ACCEPTANCE, EVERY CHILD IN OUR HOME RECEIVES PROPER NUTRITION, CLEAN CLOTHES, AND A WARM BED. THESE ARE SIMPLE ESSENTIALS THAT MANY OF THESE...

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PROVIDING THE ESSENTIALS WITHIN AN ENVIRONMENT OF LOVE AND ACCEPTANCE, EVERY CHILD IN OUR HOME RECEIVES PROPER NUTRITION, CLEAN CLOTHES, AND A WARM BED. THESE ARE SIMPLE ESSENTIALS THAT MANY OF THESE CHILDREN HAVE NEVER EXPERIENCED BEFORE COMING LIVE IN THE HOUSE. WITHIN AN ENVIRONMENT OF LOVE AND ACCEPTANCE, EVERY CHILD IN OUR HOME RECEIVES PROPER NUTRITION, CLEAN CLOTHES, AND A WARM BED. THESE ARE SIMPLE ESSENTIALS THAT MANY OF THESE CHILDREN HAVE NEVER EXPERIENCED BEFORE COMING LIVE IN THE HOUSE. MEETING MEDICAL NEEDS WHEN A CHILD IS BROUGHT INTO THE CENTER, WE DO A FULL CHECK-UP WITH A PEDIATRICIAN SO THAT WE CAN START EFFECTIVELY TREATING ANY ILLNESSES IMMEDIATELY. IF A DOCTOR RECOMMENDS THAT A CHILD NEEDS A SCAN OR ANY ADDITIONAL MEDICAL TESTS, WE DRIVE ABOUT AN HOUR AND A HALF TO THE CLOSEST HOSPITAL WHERE THOSE SERVICES ARE PROVIDED TO ENSURE THAT OUR CHILDREN ARE GIVEN THE UTMOST CARE.WE PROVIDE ALL KINDS OF MEDICAL CARE, RANGING FROM TREATING COLDS TO ADMINISTERING DAILY EPILEPSY MEDICATION. WE ALSO HAVE A SOCIAL WORKER THAT PROVIDES GUIDANCE AND COUNSELING TO MANY OF THE CHILDREN. SHE PROVIDES THEM WITH SOMEONE SAFE TO TALK TO AND HELPS THEM THROUGH ANY PAST OR PRESENT CHALLENGES THAT THEY ARE FACING. ALONG WITH OUR SOCIAL WORKER WE HAVE A THERAPIST THAT COMES TO THE HOUSE TWICE A WEEK. HE PROVIDES PHYSICAL THERAPY, SPEECH THERAPY, AND OCCUPATIONAL THERAPY EXERCISES. EDUCATIONAL INITIATIVES WE ALSO STARTED A SCHOOL SO THAT WE CAN PROVIDE EDUCATION IN AN INTEGRATED ENVIRONMENT. EACH STUDENT HAS INDIVIDUALIZED GOALS THAT THEY WORK TO COMPLETE WITH A TEACHER BEFORE THE TERM ENDS. WE ARE WORKING ON DEVELOPING SPECIALIZED CURRICULUM SO THAT EACH CHILDS INDIVIDUAL EDUCATIONAL NEEDS ARE FULLY MET. PRECIOUS ECD (EARLY CHILDHOOD DEVELOPMENT) IS A NURSERY SCHOOL THAT CATERS TO CHILDREN OF ALL AGES AND ABILITIES. TYPICALLY ECD CATERS TO CHILDREN BETWEEN THE AGES OF THREE AND SIX YEARS OLD AND IS SIMILAR TO PRE SCHOOL AND KINDERGARTEN IN THE UNITED STATES. IN KENYA, IF YOUR CHILD HAS A DISABILITY, IT IS OFTEN DIFFICULT TO FIND A SCHOOL THAT WILL ACCEPT THEM SO MOST CHILDREN JUST STAY HOME WITHOUT AN EDUCATION AND ARE SEEN AS UNTEACHABLE. OUR SCHOOL IS WORKING TO CHANGE THAT SO WE ALLOW EVERY CHILD TO LEARN. BECAUSE OF THIS OUR YOUNGEST STUDENT IS THREE YEARS OLD AND OUR OLDEST STUDENT IS EIGHTEEN YEARS OLD. PRECIOUS ECD IS AN INTEGRATED SETTING WHERE CHILDREN WITH DISABILITIES LEARN ALONGSIDE THEIR PEERS AND ARE GIVEN THE INDIVIDUAL SUPPORTS AND INSTRUCTION THAT ALLOWS THEM TO BE SUCCESSFUL. THE CHILDREN ARE DIVIDED BASED ON ABILITY. WE HAVE THREE CLASSES, BABY CLASS, MIDDLE CLASS AND PRE- UNIT. EACH YEAR THE CHILDREN WHO HAVE MASTERED THE CONTENT IN THEIR CURRENT CLASS ARE PROMOTED TO THE NEXT LEVEL. AT SCHOOL THEY LEARN TO WRITE, RECOGNIZE LETTERS AND NUMBERS, AND READ BASIC WORDS. THE STUDENTS ARE FED PORRIDGE AND LUNCH AT SCHOOL. THEY LEARN TO BE ACCEPTING AND LOVING OF CHILDREN WHO ARE DIFFERENT FROM AN EARLY AGE AND IT IS ENCOURAGING TO COME IN THE CLASS AND SEE ONE OF THE TYPICALLY DEVELOPING STUDENTS FEEDING ONE OF THEIR PEERS OR COLORING WITH THEM OR PAIRING UP TO DO THE WORK. THE STUDENTS COME FROM THE COMMUNITY AROUND WHERE PRECIOUS KIDS CENTER IS LOCATED.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $256,234
Program Service Revenue $0
Investment Income $0
Other Revenue $0
TOTAL REVENUE $256,234

Expense Breakdown

Grants Paid $0
Salaries & Benefits $50,514
Fundraising Expenses $0
Program Expenses $277,900
Other Expenses $235,546
TOTAL EXPENSES $286,060

Year-over-Year Comparison

2023 2022 Change
Revenue $256,234 $328,281 -0.2%
Expenses $286,060 $267,965 +0.1%
Net Income $-29,826 $60,316 -1.5%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Governance

Voting Members
2
Independent Members
N/A
Employees
N/A
Volunteers
N/A

Governance Policies

Conflict of Interest Policy
Whistleblower Policy
Document Retention Policy

Special Practices & Reported Activities

Operated a School
Operated a Hospital
Provided First Class Travel
Reported Conflict of Interest
Reported Asset Diversion
Excess Benefit Transaction
Made Political Expenditures
Engaged in Lobbying
Operated Donor Advised Fund
Maintained Art Collections
Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
2
$0
Total Directors
0
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
GREGG HAMMORK SECRETARY N/A
Officer
$0 $0 $0
SAMANTHA HAMMORK PRESIDENT N/A
Officer
$0 $0 $0
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2024 No data No data No data No data
2023 $256,234 $286,060 $139,611 $-29,826
2022 $328,281 $267,965 $172,085 $60,316
2021 $350,388 $367,677 $105,201 $-17,289
2021 No data $4,036 $118,454 No data
2020 $271,867 $325,527 $126,292 $-53,660
2019 $228,324 $166,418 $186,174 $61,906
2018 $161,476 $165,621 $114,241 $-4,145
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