Partnership for Children
Nonprofit profile at a glance
- EIN
- 020646450
- IRS 990 coverage
- 2013–2024
- Forms available
- Form 990 2024
- Location
- Salinas, CA, USA
- Phone
- 8314223002
- Rating
- 87
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Children's, Youth Services
Reported finances
- Revenue
- $653,934
- Expenses
- $650,549
- Assets
- $122,496
- Liabilities
- $22,806
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- Cori Gerlach (President)
Highest reported compensation
- Jennifer Ramirez (Executive Dir.): $94,179 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To increase access to medical care for children with serious illnesses and support their families.
What it reported doing in 2024
Partnership for Children provides services in Central California for children living with serious illnesses, increasing access to medical care and supporting families. In FYE 6/30/25, Partnership for Children served 264 children and their families, providing transports to over 2,800 medical appointments via direct rides and gas card provisions. Partnership for Children also provided financial assistance to 129 families, primarily for rent payment assistance. Financial assistance helped families maintain stable housing and avoid homelessness. Financial funeral assistance was provided to one family upon the death of a child to help ease the financial burden during this most difficult time. Partnership for Children provided a diaper bank and car seat provision service to 164 children, helping to keep children clean, dry, and healthy, as well as safe while riding in a vehicle. Monthly food delivery was provided to 93 families. Backpacks and school supplies were provided to 343 children for Back-to-School. Partnership for Children provided holiday programs including the annual Miles of Smiles winter holiday giving program serving 428 children and their siblings, and our annual Winter Wonderland celebration hosting 155 family members. Additional recreational outings, holiday, and birthday celebrations were held fostering connection and celebration for kids and families.
Operating model
- Revenue model
- Donor-supported. 67% of the money available for current operations came from contributions and gifts.
- 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 91
- Transparency & Controls: 92
- Accountability: 84
- Sustainability: 27
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 92.8%; rating input score 93
- Program expense ratio: 93.2%; rating input score 93
- Fundraising efficiency: $48.69 raised per $1 spent on fundraising; rating input score 77; 77th 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: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 5 of 8 controls in place; rating input score 62
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 0.5%; rating input score 38; 38th percentile among comparable filings
- Total-asset coverage ratio: 0.19; rating input score 9; 9th percentile among comparable filings
- Liabilities to assets ratio: 0.19; rating input score 33; 33rd percentile among comparable filings
- Officer compensation ratio: 14.5%; rating input score 24; 24th percentile among comparable filings
Growth
- Program expense growth: 8.2% per year; rating input score 100; 56th percentile among comparable filings
- Revenue growth: 7.8% per year; rating input score 100; 58th percentile among comparable filings
- Asset growth: 6.1% per year; rating input score 100; 44th percentile among comparable filings
Details
- Where the money goes: 92.8% of revenue deployed · 93.2% of spending went to programs
- Governance: 5 of 5 board members independent · 5 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $607K in reported program spending
- Leadership: top reported pay $94K · 6 people listed
- Consistency: 26 of 26 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 11 filing years from 2013 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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: Governance controls: 2 of 7 not reported.
- Moderate — Sustainability: Operating margin scored 38/100.
- High — Sustainability: Total-asset coverage ratio scored 9/100.
- High — Sustainability: Officer compensation ratio scored 24/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 33/100.