Family Resource Center – Because Kids

Legal name: Family Resource & Referral Center of San Joaquin

Nonprofit profile at a glance

EIN
941691503
IRS 990 coverage
2010–2024
Official website data refreshed
Jul 2026
Forms available
Form 990 2024
Location
Stockton, CA, USA
Phone
(209) 948-1553
Rating
83
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$109,652,724
Expenses
$104,774,951
Assets
$35,909,732
Liabilities
$15,248,710

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

Leadership & pay

19 people listed

Executive titles in this filing

  • GILLIAN MURPHY (PRESIDENT)
  • MICHELE MARTA (VICE PRESIDENT)
  • KAY RUHSTALLER (CHIEF EXECUTIVE OFFICER)

Highest reported compensation

  • KAY RUHSTALLER (CHIEF EXECUTIVE OFFICER): $282,977 total reported compensation
  • LESLIE REECE (CHIEF OPERATING OFFICER): $185,573 total reported compensation
  • TIFFANY PHOVIXAY (CHIEF OPERATING OFFICER): $168,815 total reported compensation

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

Overview

Mission

We are committed to the health and well-being of children in San Joaquin County, and the adults who care for them. Serving the community since 1980, our mission is to provide resources to parents and childcare providers to encourage healthy growth for the children in their care. We do that by providing advocacy, information, education, nutritional support, training, and childcare services – directly and by financially supporting community childcare providers – so that every child, and parent, has access to safe and stimulating care outside the home. Through the provision of the county’s 211 system, housed and administered by Family Resource services, we offer new and current residents referr.

What it reported doing in 2024

Resource and referral programs: this program is administered through the California department of social services. Program services include assisting parents to find quality childcare, referrals to licensed childcare providers, various trainings for parents and providers, car seat safety inspections, nutritional classes, health and safety trainings (cpr/first aid, preventative health and safety, safe sleep, etc.).center based programs: these programs are funded by the California department of education and California department of social services. These programs subsidize childcare for parents who meet specific requirements.stabilization stipend - assembly bill 82: this stipend is intended to provide financial relief to assist childcare providers serving children receiving state subsidized childcare with hardships experienced due to the pandemic, such as decreased enrollment, increased teacher-to-child ratios, costs associated with added cleaning protocols, and other expenses.cost of care plus rate: senate bill 140 and wic section 10277.1 and 10277.2 requires that all types of childcare providers will receive a monthly, per-child payment intended to supplement subsidized childcare reimbursement. Rates are dependent on the type of care.aggregate expenses, grants, and revenues pertaining to these programs are as follows:

Operating model

Revenue model
Grant-funded. 98% 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. Total assets are small relative to annual expenses; liquid coverage is unknown and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 79
  • Accountability: 100
  • Sustainability: 42
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89%; rating input score 89
  • Program expense ratio: 93.1%; rating input score 93
  • Fundraising efficiency: Limited

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: Pass
    • 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: Limited
  • 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: 4.4%; rating input score 54; 54th percentile among comparable filings
  • Total-asset coverage ratio: 0.34; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0.42; rating input score 43; 43rd percentile among comparable filings
  • Officer compensation ratio: 1.4%; rating input score 66; 66th percentile among comparable filings

Growth

  • Program expense growth: 8.9% per year; rating input score 100; 69th percentile among comparable filings
  • Revenue growth: 8.3% per year; rating input score 100; 69th percentile among comparable filings
  • Asset growth: 13.8% per year; rating input score 100; 83rd percentile among comparable filings

Details

  • What they do: 1 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 89% of revenue deployed · 93.1% of spending went to programs
  • Governance: 10 of 10 board members independent · 9 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $97.6M in reported program spending
  • Leadership: top reported pay $283K · 19 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $5.4M reported
  • Consistency: 36 of 36 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 12 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 9 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: Total-asset coverage ratio scored 12/100.
  • Review — Sustainability: Operating margin scored 54/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 43/100.