PRECIOUS KIDS CENTER: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- PRECIOUS KIDS CENTER (EIN 20-0674027)
- Tax period
- 2020-01-01 to 2020-12-31
- Filed
- 2021-11-12
- IRS object ID
- 202103169349305415
- Schema version
- 2020v4.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-11-12T11:25:14-06:00 | ReturnTs |
| Tax Period End | 2020-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 202057275 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PARIKH MEHTA & ASSOCIATES | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 22632 GOLDEN SPRINGS DR 110 | AddressLine1Txt |
| City | DIAMOND BAR | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91765 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 200674027 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PRECIOUS KIDS CENTER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PREC | BusinessNameControlTxt |
| Phone | 7147317677 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 25812 JAMON LANE | AddressLine1Txt |
| City | MISSION VIEJO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92691 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GREGG HAMMORK | PersonNm |
| Person Title | SECRETARY | PersonTitleTxt |
| Phone | 7147317677 | PhoneNum |
| Signature | 2021-11-10 | SignatureDt |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | GREGG | PersonFirstNm |
| Person Last | HAMMORK | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SAGAR K PARIKH | PreparerPersonNm |
| PTIN | P00741723 | PTIN |
| Phone | 9098618100 | PhoneNum |
| Preparation | 2021-11-10 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | SAMANTHA HAMMORK | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 25812 JAMON LN | AddressLine1Txt |
| City | MISSION VIEJO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92691 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $271,867 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | VWW.PRECIOUSKIDS.CENTER | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2004 | FormationYr |
| Activity Or 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. | ActivityOrMissionDesc |
| Voting Members Governing Body | 2 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 0 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $228,324 | PYContributionsGrantsAmt |
| CY Contributions Grants | $271,867 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $228,324 | PYTotalRevenueAmt |
| CY Total Revenue | $271,867 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $54,600 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $60,039 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $111,818 | PYOtherExpensesAmt |
| CY Other Expenses | $265,488 | CYOtherExpensesAmt |
| PY Total Expenses | $166,418 | PYTotalExpensesAmt |
| CY Total Expenses | $325,527 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $61,906 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$53,660 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $186,174 | TotalAssetsBOYAmt |
| Total Assets EOY | $126,292 | TotalAssetsEOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $186,174 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $126,292 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| 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. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $320,778 | ExpenseAmt |
| Desc | 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. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $4,749 | ExpenseAmt |
| Desc | 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. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $4,749 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $325,527 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | false | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | false | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Governing Body Voting Members | 2 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 0 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | false | ConflictOfInterestPolicyInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GREGG HAMMORK | PersonNm |
| Phone | 7147317677 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 25812 JAMON LN | AddressLine1Txt |
| City | MISSION VIEJO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92691 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (2 entries)
| TitleTitleTxt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|
| GREGG HAMMORK | ||||
| SECRETARY | Yes (X) | $0 | $0 | $0 |
| SAMANTHA HAMMORK | ||||
| PRESIDENT | Yes (X) | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $271,867 | AllOtherContributionsAmt |
| Total Contributions | $271,867 | TotalContributionsAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $271,867 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,039 | TotalAmt |
| Program Services | $60,039 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,749 | TotalAmt |
| Program Services | $4,749 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| OTHER SUPPLIES | $51,995 | $51,995 |
| HOUSING SUPPLIES | $51,848 | $51,848 |
| FOOD SUPPLIES | $31,562 | $31,562 |
| MEDICAL | $31,490 | $31,490 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $93,844 | TotalAmt |
| Program Services | $93,844 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $325,527 | TotalAmt |
| Program Services | $325,527 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $79,168 | BOYAmt |
| EOY | $30,257 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $155,612 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $59,577 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $107,006 | BOYAmt |
| EOY | $96,035 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $186,174 | BOYAmt |
| EOY | $126,292 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $186,174 | BOYAmt |
| EOY | $126,292 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $186,174 | BOYAmt |
| EOY | $126,292 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $186,174 | BOYAmt |
| EOY | $126,292 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$53,660 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$6,222 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $153,337 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $249,290 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $161,476 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $228,324 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $271,867 | CurrentTaxYearAmt |
| Total | $1,064,294 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $153,337 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $249,290 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $161,476 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $228,324 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $271,867 | CurrentTaxYearAmt |
| Total | $1,064,294 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $1,064,294 | PublicSupportTotal509Amt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $153,337 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $249,290 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $161,476 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $228,324 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $271,867 | CurrentTaxYearAmt |
| Total | $1,064,294 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 1.00000 | PublicSupportCY509Pct |
| Public Support PY509 | 1.00000 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SUPPORTING SCHEDULE | FormAndLineReferenceDesc |
| Explanation | PAID FOR NEW CAR 0 | ExplanationTxt |
Schedule D IRS990ScheduleD
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $155,612 | OtherCostOrOtherBasisAmt |
| Depreciation | $59,577 | DepreciationAmt |
| Book Value | $96,035 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $96,035 | TotalBookValueLandBuildingsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S 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. |
| FORM 990, PAGE 2, PART III, LINE 4A | 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. |
| FORM 990, PAGE 2, PART III, LINE 4D | 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. |
| FORM 990, PAGE 6, PART VI, LINE 11B | NO REVIEW WAS OR WILL BE CONDUCTED. |
| FORM 990, PAGE 6, PART VI, LINE 19 | NO DOCUMENTS AVAILABLE TO THE PUBLIC |
| FORM 990, PART IX, LINE 24E | REPAIRS 31,180 0 0 SCHOOL FEES 25,512 0 0 OUTSIDE SERVICES 9,600 0 0 MISCELLANEOUS 7,979 0 0 AUTO 5,861 0 0 RENT 4,408 0 0 TRASH 4,110 0 0 UTILITIES 3,169 0 0 OUTREACH 2,025 0 0 TOTAL 93,844 0 0 |
| FORM 990, PART XI, LINE 9 | BOOK / TAX DEPRECIATION DIFFERENCE -6,222 |
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