Childrens Community Center Inc
Nonprofit profile at a glance
- EIN
- 940382301
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Berkeley, CA, USA
- Phone
- 5105286975
- Rating
- 77
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Child Day Care
Reported finances
- Revenue
- $885,066
- Expenses
- $849,022
- Assets
- $1,062,884
- Liabilities
- $105,756
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
19 people listed
Highest reported compensation
- Allyssa Adair (Front Yard Dir): $86,552 total reported compensation
- Lara Gabato (Back Yard Dir): $76,628 total reported compensation
- Encian Pastel (Co Teacher Dir): $65,523 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The organization operates a program which provides preschool educational services to children.
What it reported doing in 2024
Morning Preschool ProgramOur year-around morning preschool program is in session Monday through Friday, from 9:00 am to 12:30 pm. Each class (there are two the Front Yard class and the Back Yard class) consists of 26 children and is supervised by a teacher-director. With the assistance of parents, the teacher-director plans and implements a program to meet the individual needs of the children. CCC maintains a ratio no greater than one adult to five children.The program provides a balance between active and quiet play, as well as large and small group activities. Your child could begin the morning with a painting project, or help to cook up something good for snack time. Next, she might choose to do some climbing on the play structures or try some dress-up. Then she could make music and dance with other children or curl up on a cozy couch with a favorite book. At CCC, we believe that children learn and grow through play. We encourage competence and self-confidence by providing a nurturing and stimulating atmosphere where each child can feel happy and comfortable.Early Morning/Afternoon ProgramCCC also offers early morning and afternoon programs. These programs do not involve parent participation. Our early morning program is available from 8:00 am to 9:00 am, and our afternoon program is from 12:30 pm to 5:30 pm.Similar to the morning program, the afternoon program gives children the opportunity to participate in organized activities, as well as to play in a relaxed, self-directed way. They can choose from projects such as art, science, and gardening. And the kids love tea-time, a daily ritual that takes place towards the end of the afternoon program.Both the early morning and afternoon programs operate during the summer months based on demand.
Operating model
- Revenue model
- Earned-program. 92% of the money available for current operations came from fees and other program revenue.
- 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.
- 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 70
- Transparency & Controls: 92
- Accountability: 69
- Sustainability: 43
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 76.5%; rating input score 77
- Program expense ratio: 80.6%; rating input score 81
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 71.4%; rating input score 71; 15th percentile among comparable filings
- Governance controls: 6 of 9 controls in place; rating input score 67
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Fail
- 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: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 4.1%; rating input score 48; 48th percentile among comparable filings
- Total-asset coverage ratio: 1.25; rating input score 50; 50th percentile among comparable filings
- Liabilities to assets ratio: 0.1; rating input score 42; 42nd percentile among comparable filings
- Officer compensation ratio: 38.7%; rating input score 4; 4th percentile among comparable filings
Growth
- Program expense growth: 3% per year; rating input score 100; 32nd percentile among comparable filings
- Revenue growth: 6% per year; rating input score 100; 49th percentile among comparable filings
- Asset growth: 5.8% per year; rating input score 100; 42nd percentile among comparable filings
Details
- Where the money goes: 76.5% of revenue deployed · 80.6% of spending went to programs
- Governance: 10 of 14 board members independent · 6 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $685K in reported program spending
- Leadership: top reported pay $87K · 19 people listed
- Consistency: 29 of 29 current checks pass
- Schedules: 6 filed schedules · includes major donors
- Filing history: 13 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 5 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.
- Review — Accountability: Governance controls: 2 of 8 not reported.
- Moderate — Sustainability: Operating margin scored 48/100.
- Review — Sustainability: Total-asset coverage ratio scored 50/100.
- High — Sustainability: Officer compensation ratio scored 4/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 42/100.