Children's Home Society of California
Nonprofit profile at a glance
- EIN
- 951690976
- IRS 990 coverage
- 2009–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Los Angeles, CA, United States
- Phone
- (888) CHS-4KIDS or (888) 247-4543
- Rating
- 89
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Children's, Youth Services
Reported finances
- Revenue
- $195,647,321
- Expenses
- $188,228,710
- Assets
- $184,903,300
- Liabilities
- $75,695,126
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
21 people listed
Executive titles in this filing
- BEVERLY TIDWELL (PRESIDENT & CEO)
Highest reported compensation
- BEVERLY TIDWELL (PRESIDENT & CEO): $377,462 total reported compensation
- TERRY POLCARO (CHIEF FINANCIAL OFFICER): $246,519 total reported compensation
- SANDRA HERRERA GONZALEZ (DIRECTOR OF QUALITY ASSURANCE): $234,772 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Although initially founded as an adoption agency, over the years, CHS’s programs and services have adapted to the changing needs of society. Today, we offer early learning education programs across the state, post adoption resources to those who are eligible, free workshops and educational materials to families and child care providers, and a multitude of support services for child care providers. Our Mission The mission of CHS is to reach out to children and families at risk with a range of services that ensure every child the opportunity to develop within a safe, healthy, and secure environment.
What it reported doing in 2024
The early learning and education programs (elep) are a resource for families and child care providers. The elep helps families find child care to meet their needs; assists income-eligible families in paying for child care while they work, seek employment, attend school, or participate in job training; and offers free educational materials, workshops, and resources focused on early learning and child development. In addition, the elep supports child care providers by offering training, guidance, and resources to help create and maintain high-quality child care environments for the children in their care.chs provided services to 15,948 children and 9,260 families, utilizing 4,473 child care providers across the community. Chs assisted families with 14,644 requests for child care and 27,623 technical assistance inquiries. Chs hosted 309 workshops and trainings, attended by 1,291 families and child care providers, and distributed 157,832 free family education brochures and materials to 389 agencies.
Operating model
- Revenue model
- Grant-funded. 96% of the money available for current operations came from government grants.
- 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 92
- Transparency & Controls: 83
- Accountability: 100
- Sustainability: 50
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 90.4%; rating input score 90
- Program expense ratio: 93.6%; rating input score 94
- Fundraising efficiency: $344.45 raised per $1 spent on fundraising; rating input score 92; 92nd percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 68th 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: 100%; rating input score 100; 77th 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: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 3.8%; rating input score 51; 51st percentile among comparable filings
- Total-asset coverage ratio: 0.98; rating input score 39; 39th percentile among comparable filings
- Liabilities to assets ratio: 0.41; rating input score 44; 44th percentile among comparable filings
- Officer compensation ratio: 0.8%; rating input score 77; 77th percentile among comparable filings
Growth
- Program expense growth: 11.2% per year; rating input score 100; 78th percentile among comparable filings
- Revenue growth: 7.4% per year; rating input score 100; 63rd percentile among comparable filings
- Asset growth: 5.1% per year; rating input score 100; 37th percentile among comparable filings
Details
- What they do: 2 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 90.4% of revenue deployed · 93.6% of spending went to programs
- Governance: 13 of 13 board members independent · 9 of 9 filing controls reported
- Programs: 2 filed program accomplishments · $176.2M in reported program spending
- Leadership: top reported pay $377K · 21 people listed · 3 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $4.7M reported
- Consistency: 34 of 34 current checks pass
- Schedules: 6 filed schedules · includes major donors, grants, and executive pay
- Filing history: 16 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 8 filed money-flow records
- 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.
- Review — Sustainability: Operating margin scored 51/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 44/100.