Children's Council of San Francisco

What it reported doing in 2024

Today, San Francisco only has enough licensed child care for 16% of our infants and toddlers. In order to increase the supply of quality care options available for families, Children's Council's Thriving Workforce model supports new and prospective early educators to get the support they need to join and stay in the field. We offer a variety of training, coaching, and technical assistance for child care providers via our BizNest suite of services. More than 1,200 early educators received training, technical assistance, and/or start-up grants through our signature BizNest program, the Family Child Care Business Incubator, leading to the creation of 1,100+ new child care spots. 200+ family child care (FCC) businesses receive technical assistance to navigate the Early Learning For All system to serve children with subsidies. Our Health and Nutrition Department supported 230+ FCC businesses in San Francisco and San Mateo counties through the USDA Child Care and Adult Care Food Program, providing financial reimbursement for serving in excess of 899,000 healthy meals and snacks to the 1,800 children in their care. 89% of child care programs reported improved nutrition and physical activity practices in their child care environments by participating in the "Healthy Apple" program, which includes a self-assessment, information, training, and additional resources. Our targeted supports to Black/African American individuals include an Early Childhood Educator Career Development Pipeline program that has graduated 91 individuals to secure a teaching license and job placement in an early education classroom, to start a child care business, or continue their education.

Financial Efficiency

• Mission deployment rate: 97.4%; rating input score 97
• Program expense ratio: 98.4%; rating input score 98
• Fundraising efficiency: $183.13 raised per $1 spent on fundraising; rating input score 89; 89th percentile among comparable filings

Transparency & Controls

• Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
• Pay-setting controls: 2 of 6 controls in place; rating input score 33
  • Compensation committee: Missing
  • Independent consultant: Missing
  • Other Form 990s reviewed: Missing
  • Written employment contract: Missing
  • Compensation survey or study: Pass
  • Board or committee approval: Pass
• Foreign activity oversight: Limited
• Grant itemization coverage: 100%; rating input score 100; 50th percentile among comparable filings
• Major donor itemization: Yes; rating input score 100
• Related-party transparency: Limited

Accountability

• Independent voting board: 100%; rating input score 100; 77th 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: 1%; rating input score 37; 37th percentile among comparable filings
• Total-asset coverage ratio: 0.27; rating input score 8; 8th percentile among comparable filings
• Liabilities to assets ratio: 0.83; rating input score 16; 16th percentile among comparable filings
• Officer compensation ratio: 0.7%; rating input score 80; 80th percentile among comparable filings

Growth

• Program expense growth: 11.4% per year; rating input score 100; 79th percentile among comparable filings
• Revenue growth: 9.7% per year; rating input score 100; 76th percentile among comparable filings
• Asset growth: 17.2% per year; rating input score 100; 90th percentile among comparable filings