Buena Vista Children's Center Inc

Nonprofit profile at a glance

EIN
680447901
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Walnut Creek, CA, USA
Phone
9259300470
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Educational Services and Schools - Other

Official website

Reported finances

Revenue
$965,443
Expenses
$716,439
Assets
$1,030,903
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • CARL MORIMOTO (EXECUTIVE DIRECTOR)
  • NICK STIMMEL (PRESIDENT)
  • ANTHEA YUGAWA (VICE PRESIDENT)

Highest reported compensation

  • CARL MORIMOTO (EXECUTIVE DIRECTOR): $123,424 total reported compensation

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

Overview

Mission

Our center must be, first and foremost, a safe environment for the children. The activities offered to the children must be age-appropriate, stimulating and fun. We present a variety of activities that the children (continued on schedule o)

What it reported doing in 2024

School year: we provide a safe and nurturing place for the students of buena vista elementary to go both before and after school. We are open daily from 7 am until 6pm. In the morning we offer breakfast as well as assist the children in getting to school on time. After school we provide a snack, a quiet homework room, and a variety of daily activities (outside games/ free play, art projects, computers, free play both inside and outside, and cooking). We have an average daily attendance of 120 children. By being able to retain our staff, we have been able to continue to provide these services at a very high quality to the families of the buena ivsta school. Nearly all of the staff started here as students and have returned (continued on schedule o)to work at the club. The returning children are working as both teachers and teachers' aides.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
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 most voting board members are independent. A relatively small share of available resources goes toward mission work and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 90
  • Accountability: 90
  • Sustainability: 67
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 58.5%; rating input score 58
  • Program expense ratio: 78.8%; rating input score 79
  • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: 25.8%; rating input score 81; 81st percentile among comparable filings
  • Total-asset coverage ratio: 1.44; rating input score 55; 55th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 17.2%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: -0.9% per year; rating input score 0; 15th percentile among comparable filings
  • Revenue growth: 5% per year; rating input score 100; 44th percentile among comparable filings
  • Asset growth: 19.6% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: 58.5% of revenue deployed · 78.8% of spending went to programs
  • Governance: 4 of 4 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $564K in reported program spending
  • Leadership: top reported pay $123K · 5 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 58/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 55/100.
  • High — Sustainability: Officer compensation ratio scored 19/100.