Children's Day School Inc

Nonprofit profile at a glance

EIN
943248631
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
San Francisco, CA, USA
Phone
4158615432
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$25,862,026
Expenses
$25,036,566
Assets
$86,524,218
Liabilities
$45,044,289

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

Leadership & pay

29 people listed

Highest reported compensation

  • MICHELLE WILLE (HEAD OF SCHOOL): $555,881 total reported compensation
  • JEANNE JACOBS-GAFFNEY (DIR OF FIN & OPS): $277,012 total reported compensation
  • KAREN HAYES (ASSISTANT HEAD OF SCHOOL): $199,286 total reported compensation

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

Overview

Mission

At children's day school, what you learn and who you become are equally important. Cds is a welcoming community in the big city, a farm and garden among urban streets, an advocate for responsibility to others as well as individual achievement, an independent school with down-to-earth values, always asking how we can do this better. We strive for balance so students become both academically successful and grounded. They leave cds confident, with the humility to listen and the resolve to speak up for what they see as right.

What it reported doing in 2024

Our program: our educational program encourages curiosity, exploration, cooperation, risk taking & a love of learning. It is integrated across academic disciplines and incorporates a project-based approach in which our students develop academic skills through inquiry and collaboration. Each day, teams of gifted teachers guide our children to find the fun in every new task and to excel academically as they take increasing responsibility for their education and their future. Our students develop a sense of caring for self, for others, for the community and for the world as they become creative thinkers, skilled mathematicians, accomplished artists, strong writers and rigorous researchers. They graduate confident in their strengths, unafraid to struggle and prepared for the challenges and opportunities that await them.beliefs: learning is active - students best develop a love of learning and an ability to think and understand through active participation in personally and socially meaningful work. The cds curriculum is grounded in the world around students, from global issues to challenges in our city and neighborhood.differences lift us - our community is woven together with families from a range of socioeconomic backgrounds, nationalities, cultures, races, faiths, sexual orientations, and gender identities. We believe our differences lift us as people and learners. Community matters - cds is a warm community where people look out for each other, families find partners to help bring up their children, and everyone can feel safe, seen, and known. We are open to connecting with others, which leads to a sense of belonging and trust. Students learn to take this spirit of openness out into the world.values: be just and courageous - cds students develop a strong moral compass. We believe that everyone can take responsibility, find the courage to act, and create change. Our students understand social justice issues and learn to advocate on behalf of themselves and others. Share kindness and joy - cds students see kindness and generosity modeled all the time. Joy is encouraged and play is treasured. Cds kids love to be here; you can feel it when you walk through the gate. Stay grounded - our garden, sheep, and chickens are magical for children and have something important to teach. The children become grounded in who they are, in the earth and how things grow, in caring for animals and for each other.the school served 449 students during fy24.

Operating model

Revenue model
Other-operating. 86% of the money available for current operations came from other operating revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 78% for direct work, and 22% for grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 79
  • Accountability: 82
  • Sustainability: 52
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.9%; rating input score 82
  • Program expense ratio: 83.9%; rating input score 84
  • Fundraising efficiency: $2.95 raised per $1 spent on fundraising; rating input score 11; 11th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 77.3%; rating input score 77; 14th 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: 3.2%; rating input score 47; 47th percentile among comparable filings
  • Total-asset coverage ratio: 3.46; rating input score 78; 78th percentile among comparable filings
  • Liabilities to assets ratio: 0.52; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 7.1%; rating input score 35; 35th percentile among comparable filings

Growth

  • Program expense growth: 7.6% per year; rating input score 100; 59th percentile among comparable filings
  • Revenue growth: 6.9% per year; rating input score 100; 59th percentile among comparable filings
  • Asset growth: 8% per year; rating input score 100; 55th percentile among comparable filings

Details

  • Where the money goes: 81.9% of revenue deployed · 83.9% of spending went to programs
  • Governance: 17 of 22 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $21M in reported program spending
  • Leadership: top reported pay $556K · 29 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $409K reported
  • Consistency: 36 of 36 current checks pass
  • Schedules: 11 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 8 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.

  • High — Financial Efficiency: Fundraising efficiency scored 11/100.
  • Moderate — Sustainability: Operating margin scored 47/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.
  • Moderate — Sustainability: Officer compensation ratio scored 35/100.