Children Now

Nonprofit profile at a glance

EIN
943059243
IRS 990 coverage
2011–2024
Forms available
Form 990 2024, Form 990-N 2014
Location
Oakland, CA, USA
Phone
5107632444
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Children's, Youth Services

Official website

Reported finances

Revenue
$9,915,882
Expenses
$8,097,092
Assets
$15,011,261
Liabilities
$1,483,532

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

Leadership & pay

15 people listed

Executive titles in this filing

  • EDWARD LEMPERT (President)

Highest reported compensation

  • EDWARD LEMPERT (President): $579,590 total reported compensation
  • VINCENT STEWART (VP, Policy & Prog): $360,908 total reported compensation
  • SUSANNA KNIFFEN (SR MANAGING DIR): $328,067 total reported compensation

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

Overview

Mission

Children Now harnesses our collective power to advance equitable solutions for California's kids. Children Now breaks down systemic barriers so that all children have the services and supports they need to reach their full potential. By employing a game-changing, whole-child, antiracist, connector model, we are transforming childrens advocacy, bringing together millions of diverse voices, and creating power for California kids.

What it reported doing in 2024

EducationChildren Nows education program aims to ensure every child has access to high-quality early learning opportunities, a rigorous TK-12 education, including high-quality STEM, afterschool and summer programs, and access to affordable higher education. Through research and analysis, policy development, education and outreach, communications, convenings, and advocacy, we have worked to dismantle inequitable and racially discriminatory systems and achieved the following: protected $8.8 billion in funding for public schools during state budget negotiations; improved the distribution of LCFFs $300 million of equity multiplier funds that provide additional dollars to schools with high needs students; secured the inclusion of science on the California School Dashboard, the statewide school accountability system, benefiting 5.8 million students in the California public education system; protected the states commitment to expanding child care indefinitely; significantly improved school accountability via changes to the LCAP, requiring districts to focus on closing achievement gaps and evaluation the effectiveness of their actions of a three-year period; played a leadership role in protecting and continuing investments in our states teacher recruitment, retention, and preparation programs; successfully defended the Golden State Teacher Grant Program against proposed cuts; worked to create a paid educator apprenticeship pathway into teaching that addresses a key systemic barrier teachers face when entering the profession, which is lack of compensation while earning a teaching credential and the high cost of preparation programs; increased school district accountability for reclassifying English learners (EL) students in a timely fashion by increasing the performance level thresholds on the English Learner Progress Indicator, which measures the percentage of ELs who are making progress towards English language proficiency; provided leadership on the implementation of Californias C2C data system at every stage of its development, including budget advocacy to fund the system, shape its scope and scale, and guided C2C leadership and staff on data accessibility; advocated for the Support Academic Futures and Educators for Todays Youth Act, which strengthens state protections against any school district policy, rule, or regulation that would require the disclosure of information that relates to a students sexual orientation, gender identify, or gender expression without the students consent; worked to remove barriers faced by an increasing number of school districts seeking to enter into College and Career Access Pathway agreements to provide dual enrollment courses for high school students with community colleges; actively engaged with the workgroup convened by the Commission on Teacher Credentialing to revise the Child Development Permit, the required credential for adults working with children in early learning and care settings, including California State Preschool; Children Now continued its leadership on TK, the landmark program we helped to establish to ensure universal access to preschool in California; worked to extend the home visiting program enrollment period to 36 months and extend the time that families can participate; and restored critical funding to the CalWORKS Home Visiting Program, when the Governor proposed a 45% across the board cut to the program.

Operating model

Revenue model
Donor-supported. 92% of the money available for current operations came from contributions and gifts.
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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 79
  • Accountability: 89
  • Sustainability: 61
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 68.3%; rating input score 68
  • Program expense ratio: 82.2%; rating input score 82
  • Fundraising efficiency: $15.76 raised per $1 spent on fundraising; rating input score 52; 52nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 88.9%; rating input score 89; 20th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 18.3%; rating input score 75; 75th percentile among comparable filings
  • Total-asset coverage ratio: 1.85; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0.1; rating input score 59; 59th percentile among comparable filings
  • Officer compensation ratio: 25.8%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: 2.7% per year; rating input score 100; 26th percentile among comparable filings
  • Revenue growth: 2.6% per year; rating input score 100; 24th percentile among comparable filings
  • Asset growth: 5.8% per year; rating input score 100; 39th percentile among comparable filings

Details

  • Where the money goes: 68.3% of revenue deployed · 82.2% of spending went to programs
  • Governance: 8 of 9 board members independent · 8 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $6.7M in reported program spending
  • Leadership: top reported pay $580K · 15 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $292K reported
  • Consistency: 28 of 28 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 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.
  • 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.

  • Review — Financial Efficiency: Fundraising efficiency scored 52/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • High — Sustainability: Officer compensation ratio scored 8/100.
  • Review — Sustainability: Liabilities to assets ratio scored 59/100.