International Child Resource Institute

Nonprofit profile at a glance

EIN
942835018
IRS 990 coverage
2015–2024
Forms available
Form 990 2024
Location
Berkeley, CA, USA
Phone
5106441000
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$20,568,582
Expenses
$19,620,079
Assets
$8,189,305
Liabilities
$1,397,795

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

Leadership & pay

10 people listed

Executive titles in this filing

  • ELLIE MASHHOUR (CEO)
  • SHYAAM SHABAKA (President)

Highest reported compensation

  • ELLIE MASHHOUR (CEO): $328,000 total reported compensation
  • BRUNO MOSCA (FINANCE DIRECTOR): $199,000 total reported compensation
  • GRETCHEN STIZEL (DIRECTOR): $142,575 total reported compensation

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

Overview

Mission

ICRI provides high quality education and care to children and their families, responsive and emergent to each childs unique needs and strengths.

What it reported doing in 2024

ICRI operates three expansive ECD programs situated within the Stanford campus alongside four "Hearts Leap" programs located in the Oakland/Berkeley vicinity. Collectively, our schools accommodate over 400 children. Presently, our Hearts Leap programs are operating at full capacity, while our Stanford centers are at 80% capacity. Across all our programs, we use an emergent curriculum approach, fostering personalized learning journeys that originate from the students' interests and inquiries.

Operating model

Revenue model
Earned-program. 94% 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.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. The filing reports few safeguards for money sent abroad and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 45
  • Accountability: 78
  • Sustainability: 42
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.6%; rating input score 94
  • Program expense ratio: 98.3%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 14th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: Scored; rating input score 0
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 71.4%; rating input score 71; 12th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • 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: Missing
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 4.6%; rating input score 52; 52nd percentile among comparable filings
  • Total-asset coverage ratio: 0.42; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0.17; rating input score 63; 63rd percentile among comparable filings
  • Officer compensation ratio: 4.1%; rating input score 59; 59th percentile among comparable filings

Growth

  • Program expense growth: 12.6% per year; rating input score 100; 79th percentile among comparable filings
  • Revenue growth: 12.5% per year; rating input score 100; 81st percentile among comparable filings
  • Asset growth: 18.9% per year; rating input score 100; 88th percentile among comparable filings

Details

  • Where the money goes: 93.6% of revenue deployed · 98.3% of spending went to programs
  • Governance: 5 of 7 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $19.3M in reported program spending
  • Leadership: top reported pay $328K · 10 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 28 of 29 current checks pass · 1 finding to review
  • Schedules: 8 filed schedules · includes major donors, foreign activity, and executive pay
  • Filing history: 10 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 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.

  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • Review — Sustainability: Operating margin scored 52/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Officer compensation ratio scored 59/100.