Child Care Providers United - California

Nonprofit profile at a glance

EIN
851829092
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-N 2022
Location
Los Angeles, CA, USA
Phone
4086783321
Rating confidence
Limited

Reported finances

Revenue
$1,642,694
Expenses
$1,391,616
Assets
$1,816,391
Liabilities
$365,508

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

Leadership & pay

6 people listed

Executive titles in this filing

  • ALEXA FRANKENBERG (EXECUTIVE DIRECTOR)

Highest reported compensation

  • ALEXA FRANKENBERG (EXECUTIVE DIRECTOR): $222,716 total reported compensation
  • CATHY SARRI (BOARD MEMBER): $221,205 total reported compensation

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

Overview

Mission

Ccpu represents, negotiates and enforces collective bargaining agreements for family childcare providers in California. Ccpu also operates the provider resource center (prc), an inbound and outbound call center to educate and inform eligible child care providers in California about the benefits for which they are eligible, including training, health, and retirement benefits. The prc provides wrap-around support to eligible child care providers to increase knowledge of offerings, awareness of training and benefit availability, offer technical assistance (ta) and support efficient registration and application completion.

Operating model

Revenue model
Donor-supported. 93% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 65
  • Accountability: 63
  • Sustainability: 53
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • 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: 1 of 8 controls in place; rating input score 12
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 15.3%; rating input score 70; 70th percentile among comparable filings
  • Total-asset coverage ratio: 1.31; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: 0.2; rating input score 31; 31st percentile among comparable filings
  • Officer compensation ratio: 20.2%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 31.1% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: 40.9% per year; rating input score 100; 95th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 5 of 5 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $223K · 6 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $468K reported
  • Consistency: 9 of 9 current checks pass
  • Schedules: 4 filed schedules · includes major donors and executive pay
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Accountability: Governance controls: 7 of 8 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.
  • High — Sustainability: Officer compensation ratio scored 15/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 31/100.