Connections for Children

Nonprofit profile at a glance

EIN
953839796
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Los Angeles, CA, USA
Phone
3104523325
Rating
88
Verdict
STRONG
Rating confidence
Moderate
Sector
Fund Raising and Fund Distribution

Official website

Reported finances

Revenue
$30,183,761
Expenses
$29,994,355
Assets
$12,757,600
Liabilities
$10,771,731

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

Leadership & pay

17 people listed

Executive titles in this filing

  • JENNIFER HO PHD (PRESIDENT)
  • ERIN SHEA (VICE PRESIDENT)
  • JOSEPH GOMEZ CPA (IMMEDIATE PAST PRESIDENT)
  • JENNIFER COWAN (CHIEF EXECUTIVE OFFICER)

Highest reported compensation

  • JENNIFER COWAN (CHIEF EXECUTIVE OFFICER): $266,794 total reported compensation
  • CHANTE BERNARD (PAST DEPUTY DIRECTOR): $173,079 total reported compensation

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

Overview

Mission

Connections for children's mission is to build a stronger future for children, families, and the early care and education community by connecting them to resources, education, and economic support.

What it reported doing in 2024

Subsidy programs - connections for children administers subsidyprograms to assist low-income families in our communities, includingthose moving from welfare to work, to achieve financial independence.partial or full payment towards child care enables parents to work, attend school or receive job training with the assurance that theirchildren, up to age 12, are in the child care arrangement that bestsuits their family needs. Parents may choose care in licensed centers, family child care homes, or with relatives, friends, or neighbors. Ourprogram specialists work with each family to certify eligibility andmake arrangements to pay childcare providers for their services. 1,753families (2,829 children) received assistance with child care costs.

Operating model

Revenue model
Grant-funded. 99% 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: 95
  • Transparency & Controls: 79
  • Accountability: 100
  • Sustainability: 31
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.1%; rating input score 95
  • Program expense ratio: 95.7%; rating input score 96
  • Fundraising efficiency: $890.19 raised per $1 spent on fundraising; rating input score 96; 96th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 8 of 8 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: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0.6%; rating input score 36; 36th percentile among comparable filings
  • Total-asset coverage ratio: 0.43; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0.84; rating input score 12; 12th percentile among comparable filings
  • Officer compensation ratio: 1.5%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 13.3% per year; rating input score 100; 80th percentile among comparable filings
  • Revenue growth: 10.2% per year; rating input score 100; 75th percentile among comparable filings
  • Asset growth: 14.3% per year; rating input score 100; 79th percentile among comparable filings

Details

  • Where the money goes: 95.1% of revenue deployed · 95.7% of spending went to programs
  • Governance: 13 of 13 board members independent · 8 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $28.7M in reported program spending
  • Leadership: top reported pay $267K · 17 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $1.7M reported
  • Consistency: 30 of 30 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Sustainability: Operating margin scored 36/100.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • High — Sustainability: Liabilities to assets ratio scored 12/100.