Buena Vista Child Care Inc

Nonprofit profile at a glance

EIN
680566329
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
San Francisco, CA, USA
Phone
4152835545
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Day Care

Official website

Reported finances

Revenue
$898,400
Expenses
$894,775
Assets
$269,782
Liabilities
$15,272

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • CARLO SOLIS (PRESIDENT)
  • JUDITH DIAZ (EXECUTIVE DIRECTOR)
  • ROCHELLE CELEDON (EXECUTIVE DIRECTOR)

Highest reported compensation

  • JUDITH DIAZ (EXECUTIVE DIRECTOR): $92,127 total reported compensation
  • ROCHELLE CELEDON (EXECUTIVE DIRECTOR): $92,127 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Buena vista child care(bvcc) offers year round quality care to children kindergarten through 8th grade in the mission district of san francisco. Bvcc provides after-school program to 100 students of st. Peter's elementary school during the school year. Services are open to all children in the mission district and greater san francisco area for winter, spring and summer camps.

What it reported doing in 2024

Summer/winter/spring camps: bvcc offers full day programming, 7:30am-5:30pm, for two weeks of winter recess, one week at spring break and seven weeks during the summer. Children are served a morning snack, lunch and an afternoon snack daily. Activities include tutoring in literacy and math, field trips, sports, swim lessons, visual and performing arts, science and cooking. Summer also offers five weeks of spanish immersion camp.

Operating model

Revenue model
Grant-funded. 84% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 100% 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 92
  • Accountability: 69
  • Sustainability: 29
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.6%; rating input score 76
  • Program expense ratio: 75.9%; rating input score 76
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0.4%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 0.3; rating input score 14; 14th percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 50; 50th percentile among comparable filings
  • Officer compensation ratio: 20.6%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: 6.1% per year; rating input score 100; 48th percentile among comparable filings
  • Revenue growth: 6.9% per year; rating input score 100; 54th percentile among comparable filings
  • Asset growth: 18.4% per year; rating input score 100; 79th percentile among comparable filings

Details

  • Where the money goes: 75.6% of revenue deployed · 75.9% of spending went to programs
  • Governance: 5 of 5 board members independent · 2 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $679K in reported program spending
  • Leadership: top reported pay $92K · 5 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 12 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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: 5 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 37/100.
  • High — Sustainability: Total-asset coverage ratio scored 14/100.
  • High — Sustainability: Officer compensation ratio scored 14/100.
  • Review — Sustainability: Liabilities to assets ratio scored 50/100.