New Day for Children

Nonprofit profile at a glance

EIN
270406125
IRS 990 coverage
2013–2025
Forms available
Form 990 2025, Form 990-N 2018
Location
Alamo, CA, USA
Phone
5106292143
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Residential Mental Health Treatment

Official website

Reported finances

Revenue
$696,407
Expenses
$714,937
Assets
$322,015
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • SHARON WOOD (PRESIDENT/EXECUTIVE DIRECTOR)

Highest reported compensation

  • J PHILIP WOOD (CHAIRMAN/COO): $58,700 total reported compensation
  • SHARON WOOD (PRESIDENT/EXECUTIVE DIRECTOR): $58,700 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Transforming lives by healing the mind, body, and spirit of american girls rescued from sex trafficking.

What it reported doing in 2025

New day for children continues to partner with law enforcement, social services, educational institutions, churches, corporations and other community leaders to financially support parents or legal guardians who have enrolled children in programs and facilities to give hope and security to girls from the ages of 10 to 18 caught in the desperation of sexual exploitation for commercial purposes.

Operating model

Revenue model
Donor-supported. 93% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 62% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 94
  • Accountability: 62
  • Sustainability: 31
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.9%; rating input score 79
  • Program expense ratio: 76.8%; rating input score 77
  • Fundraising efficiency: $5.13 raised per $1 spent on fundraising; rating input score 17; 17th percentile among comparable filings

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: 100%; rating input score 100; 78th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 50%; rating input score 50; 14th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -2.7%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 0.45; rating input score 22; 22nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 16.4%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: 8% per year; rating input score 100; 50th percentile among comparable filings
  • Revenue growth: 6.5% per year; rating input score 100; 45th percentile among comparable filings
  • Asset growth: 12.4% per year; rating input score 100; 63rd percentile among comparable filings

Details

  • Where the money goes: 78.9% of revenue deployed · 76.8% of spending went to programs
  • Governance: 2 of 4 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $549K in reported program spending
  • Leadership: top reported pay $59K · 5 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 13 filing years from 2013 to 2025
  • 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.

  • Review — Accountability: Independent voting board scored 50/100.
  • High — Financial Efficiency: Fundraising efficiency scored 17/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Sustainability: Operating margin scored 24/100.
  • High — Sustainability: Total-asset coverage ratio scored 22/100.
  • High — Sustainability: Officer compensation ratio scored 22/100.