Child Nutrition Program of Southern California Inc

Nonprofit profile at a glance

EIN
953579992
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
La Mesa, CA, USA
Phone
6194654500
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Services

Reported finances

Revenue
$6,436,960
Expenses
$6,303,041
Assets
$1,351,408
Liabilities
$890,052

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

Leadership & pay

4 people listed

Executive titles in this filing

  • DENISE CARAMANGA (PRESIDENT)

Highest reported compensation

  • KIMBERLY GODOY (BOARD MEMBER DIRECTOR): $87,838 total reported compensation

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

Overview

Mission

To promote quality care for children by: empowering parents & strengthening parents; developing & supporting quality & affordable child care & early education which values cultural diversity & respects the role of parents as the childs primary caregiver; building a base of community support so children lead healthier lives & reach their full potential.

What it reported doing in 2024

Provided usda child & adult care food program cacfp meal reimbursement to 633average licensed family child care homes in riverside san diego & san bernardino county. These homes serve nutritious meals per usda cacfp regulations to over 6286 children. We are required to follow all regulations regarding the usda cacfp and assure that the licensed family child care homes are following these regulations. The child nutrition program assures that the licensed family child care homes are following these regulations. This program supports child nutrition food security and healthy early childhood development through compliance monitoring and technical assistance to participating providers.

Operating model

Revenue model
Grant-funded. 100% of the money available for current operations came from government grants.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. The filing does not identify recipients for some grant dollars and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 58
  • Accountability: 65
  • Sustainability: 32
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.2%; rating input score 87
  • Program expense ratio: 89%; rating input score 89
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 5th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 6th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 13th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 2.1%; rating input score 41; 41st percentile among comparable filings
  • Total-asset coverage ratio: 0.21; rating input score 6; 6th percentile among comparable filings
  • Liabilities to assets ratio: 0.66; rating input score 14; 14th percentile among comparable filings
  • Officer compensation ratio: 1.4%; rating input score 79; 79th percentile among comparable filings

Growth

  • Program expense growth: 3.7% per year; rating input score 100; 31st percentile among comparable filings
  • Revenue growth: 3.7% per year; rating input score 100; 32nd percentile among comparable filings
  • Asset growth: 5.1% per year; rating input score 100; 35th percentile among comparable filings

Details

  • Where the money goes: 87.2% of revenue deployed · 89% of spending went to programs
  • Governance: 3 of 4 board members independent · 4 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $5.6M in reported program spending
  • Leadership: top reported pay $88K · 4 people listed
  • Consistency: 41 of 42 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 41/100.
  • High — Sustainability: Total-asset coverage ratio scored 6/100.
  • High — Sustainability: Liabilities to assets ratio scored 14/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.