North Bay Childrens Center Inc

Nonprofit profile at a glance

EIN
943024246
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Novato, CA, USA
Phone
4158836222
Rating
87
Verdict
STRONG
Rating confidence
Standard
Sector
Child Day Care

Official website

Reported finances

Revenue
$18,002,094
Expenses
$15,374,661
Assets
$19,181,251
Liabilities
$8,037,771

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

Leadership & pay

20 people listed

Highest reported compensation

  • SUSAN GILMORE (PRESIDENTCEO): $231,825 total reported compensation
  • KRISTINA SISSECK (CPO): $181,628 total reported compensation
  • DIANNE DUBOIS (CFOCOO): $160,307 total reported compensation

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

Overview

Mission

North Bay Childrens Center provides comprehensive high-quality childcare and early education programs fueled by our vision of excellence and a spirit of innovation. Our mission is to assure optimal development for every child we serve.

What it reported doing in 2024

The centers primary mission is to provide quality child development programs that focus on school readiness, as well as family support programs that promote self-sufficiency, health and nutrition, and access to additional educational resources.in addition to the full-day, year-round childcare services for children from birth through age eight, the center has created wonderfully unique educational programs with the help of the community at large. The center serves children from marin county and sonoma county, with five campuses in novato, two in petaluma, six in santa rosa, one in sonoma valley, and one in healdsburg. All of the centers sites include the garden of eatin health and nutrition program which not only brings the joy of gardening to the childrens lives but enables the center to teach and develop healthy eating habits through the meal programs by incorporating the centers own garden fresh fruits and vegetables into the daily meal programs and partnering with community partners for healthy livings. The center provides 4,410 hours of child care for single and working parents and 303,000 healthy meals served to children across 13 school sites. Final phase of the construction project at the al & lisa brayton campus in novato is intended to open to students by fall of 2025. Our education philosophy: nbccs education philosophy is driven by our commitment to foster life-long? Health? And success for every child.? Nbccs whole child approach uses our garden of eatin living curriculum combined with other relationship-based curricula? To empower children to learn through play, fostering curiosity, resiliency, and problem-solving skills while promoting active family? Engagement.we view the? Environment? As the third teacher, employing research-based and emergent practices that recognize children as leaders in their own learning journey while providing a safe, diverse, and inclusive culture that enables children to learn, grow, and thrive.

Operating model

Revenue model
Grant-funded. 74% 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 liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 95
  • Accountability: 100
  • Sustainability: 58
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.9%; rating input score 74
  • Program expense ratio: 86.4%; rating input score 86
  • Fundraising efficiency: $24.33 raised per $1 spent on fundraising; rating input score 61; 61st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 5 of 6 controls in place; rating input score 83
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Pass
    • 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: NotApplicable
    • 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: 14.6%; rating input score 76; 76th percentile among comparable filings
  • Total-asset coverage ratio: 1.25; rating input score 44; 44th percentile among comparable filings
  • Liabilities to assets ratio: 0.42; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: 5.4%; rating input score 47; 47th percentile among comparable filings

Growth

  • Program expense growth: 16.1% per year; rating input score 100; 85th percentile among comparable filings
  • Revenue growth: 15.2% per year; rating input score 100; 87th percentile among comparable filings
  • Asset growth: 21.2% per year; rating input score 100; 91st percentile among comparable filings

Details

  • Where the money goes: 73.9% of revenue deployed · 86.4% of spending went to programs
  • Governance: 14 of 14 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $13.3M in reported program spending
  • Leadership: top reported pay $232K · 20 people listed · 5 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $262K reported
  • Consistency: 30 of 30 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 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.

Key Signals

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

  • Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 35/100.
  • Moderate — Sustainability: Officer compensation ratio scored 47/100.