East Bay Agency for Children

Nonprofit profile at a glance

EIN
941358309
IRS 990 coverage
2014–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Oakland, CA, USA
Phone
5102683770
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Community Mental Health Center

Official website

Reported finances

Revenue
$25,532,636
Expenses
$26,534,138
Assets
$23,573,508
Liabilities
$10,330,922

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

Leadership & pay

23 people listed

Executive titles in this filing

  • Joanne Karchmer (President)
  • Josh Leonard (Chief Executive Officer)

Highest reported compensation

  • Josh Leonard (Chief Executive Officer): $278,695 total reported compensation
  • Roger Ailshie (Chief Finance Officer): $217,236 total reported compensation
  • Tamela Jones (Chief Operating Officer): $198,075 total reported compensation

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

Overview

Mission

For more than 70 years, East Bay Agency for Children continues to improve the well-being of children, youth and families by reducing the impact of trauma and social inequalities.

What it reported doing in 2024

Intensive Behavioral Health Services: EBAC's Intensive Behavioral Health Services provide safe, accessible, and supportive places for children and youth suffering from severe emotional difficulties while they restore abilities to return to mainstream school settings. These programs provide sanctuaries during times of crisis and act as alternatives to hospitalization and residential treatment centers. Intensive Behavioral Health Services programming includes Intensive Counseling Enriched Classrooms, EPIC, and Youth Empowerment Services.- Intensive Counseling Enriched Classrooms - Intensive Counseling Enriched classrooms are dual education and therapeutic classrooms that enable youth to learn techniques for self-regulation while in school. An EBAC behavioral health therapist works with each youth to achieve goals based on individualized plans. Approximately 70 students receive these intensive behavioral health services from EBAC annually in 5 classrooms in the Alameda Unified School District.- EPIC EPIC is a social-emotional readiness program designed to help young children in Transitional Kindergarten (TK) and Kindergarten develop essential social skills, emotional expression, and emotional regulation. By fostering these foundational abilities, EPIC empowers children to thrive in a school environment from an early age, setting the stage for success both in school and throughout their lifelong learning journey.- Youth Empowerment Services (YES) Case managers & counselors work with youth who are disengaged from school, need positive role models and to focus on positive activities. EBAC staff work collaboratively with young people and their families at home, in the community, and at school - provide life coaching, support academic planning and achievement, support school attendance, offer behavioral health counseling, and help build skills for developing caring relationships with adults and peers.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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: 87
  • Transparency & Controls: 84
  • Accountability: 100
  • Sustainability: 28
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90.4%; rating input score 90
  • Program expense ratio: 86.8%; rating input score 87
  • Fundraising efficiency: $42.96 raised per $1 spent on fundraising; rating input score 73; 73rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Missing
    • Independent consultant: Pass
    • 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: 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: -3.9%; rating input score 19; 19th percentile among comparable filings
  • Total-asset coverage ratio: 0.89; rating input score 32; 32nd percentile among comparable filings
  • Liabilities to assets ratio: 0.44; rating input score 33; 33rd percentile among comparable filings
  • Officer compensation ratio: 5.1%; rating input score 50; 50th percentile among comparable filings

Growth

  • Program expense growth: 8.7% per year; rating input score 100; 65th percentile among comparable filings
  • Revenue growth: 8.1% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: 15.7% per year; rating input score 100; 82nd percentile among comparable filings

Details

  • Where the money goes: 90.4% of revenue deployed · 86.8% of spending went to programs
  • Governance: 14 of 14 board members independent · 9 of 9 filing controls reported
  • Programs: 5 filed program accomplishments · $23M in reported program spending
  • Leadership: top reported pay $279K · 23 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $880K reported
  • Consistency: 36 of 36 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 11 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • High — Sustainability: Operating margin scored 19/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 32/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 33/100.
  • Review — Sustainability: Officer compensation ratio scored 50/100.