Wu Yee Children's Services
Nonprofit profile at a glance
- EIN
- 942387002
- IRS 990 coverage
- 2014–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- San Francisco, CA, United States
- Phone
- 415-677-0100
- Rating
- 88
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $93,683,522
- Expenses
- $93,614,027
- Assets
- $37,879,996
- Liabilities
- $18,973,178
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
22 people listed
Executive titles in this filing
- JIM CHAPPELL (PRESIDENT)
- VICTORIA CHIN (VICE PRESIDENT)
- MONICA S WALTERS (CHIEF EXECUTIVE OFFICER)
Highest reported compensation
- MONICA S WALTERS (CHIEF EXECUTIVE OFFICER): $396,111 total reported compensation
- MARK TAO (CFO (THRU 3/25)): $379,201 total reported compensation
- CHERYL L HORNEY (CHILD DEVELOPMENT DIRECTOR): $244,127 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The mission of Wu Yee Children's Services is to create opportunities for children to be healthy, for families to thrive, and for communities to be strong. Wu Yee offers quality early childhood education and family support in San Francisco’s diverse communities. Wu Yee Children’s Services is a trusted leader in early childhood education and family support in San Francisco.** As the city’s largest Head Start and Early Head Start provider, Wu Yee brings decades of experience, deep community roots, and broad expertise in delivering high-quality, community-based services. Our work is made possible through public funding and the support of individual donors, families, and corporate partners. We collaborate across sectors, including education, health, housing, and more, to address the evolving needs of children and families throughout San Francisco.
What it reported doing in 2024
Family and community services programthis program includes child care provider training, family child care quality connections coaching and training, child care food program, child care subsidy, resource and referral services, and joy lok family resources center.the childcare subsidy program, funded by the city and county of san francisco, provides subsidized childcare for eligible families to cover their childcare costs. We work individually with families to assist them in making child care arrangements. We provide case management and child care referral services to families who are eligible for the program. (see schedule o)additionally, we administer child care payments to early learning scholarship (els) qualified providers. This essential program allows parents to work or to attend vocational training while their children are enrolled in a high-quality child care program. We partner with children's council of san francisco and work closely with the department of early childhood to ensure messaging alignment for the communications to the early childhood education program and community partners. Wu yee's subsidy program served 540 children and 2,198 families in total through this city-funded program, a monthly average of 727 children during the fiscal year ended june 30, 2025.the resource and referral program (r&r) is one of san francisco's two city-wide r&r programs. R&r staff partner with local families of all income levels to locate child care providers that best meet their needs. A majority of the clients are low-income, monolingual chinese-speaking and immigrants who seek childcare and financial support. R&r staff educates families on the child care system, assists families in applying for financial assistance, and educates parents on child development and parental rights. This program also maintains a referral database and provides technical assistance to childcare providers.joy lok family resources center (frc) is a community hub, linking resources to families with various needs and offering activities that target expecting parents, families with young children, and caregivers. Frc provides year-round activities that help to reduce isolation, increase opportunities for parent-child bonding and promote positive parenting in the chinese community. Frc also assists families to access public benefits such as calfresh and medi-cal as well as applying for low-income housing opportunities.the family and community services program also provided additional resources to the families that we serve to help them during the time of pandemic.
Operating model
- Revenue model
- Grant-funded. 98% of the money available for current operations came from government grants.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 44% for direct work, and 56% for grants.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 94
- Transparency & Controls: 79
- Accountability: 100
- Sustainability: 29
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 94.1%; rating input score 94
- Program expense ratio: 94.1%; rating input score 94
- Fundraising efficiency: $351.63 raised per $1 spent on fundraising; rating input score 93; 93rd percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
- Pay-setting controls: 2 of 6 controls in place; rating input score 33
- Compensation committee: Missing
- Independent consultant: Missing
- 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: 100%; rating input score 100; 77th percentile among comparable filings
- 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: 0.1%; rating input score 31; 31st percentile among comparable filings
- Total-asset coverage ratio: 0.4; rating input score 14; 14th percentile among comparable filings
- Liabilities to assets ratio: 0.5; rating input score 36; 36th percentile among comparable filings
- Officer compensation ratio: 2.2%; rating input score 52; 52nd percentile among comparable filings
Growth
- Program expense growth: 15.8% per year; rating input score 100; 88th percentile among comparable filings
- Revenue growth: 16% per year; rating input score 100; 90th percentile among comparable filings
- Asset growth: 27.1% per year; rating input score 100; 97th percentile among comparable filings
Details
- What they do: 4 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 94.1% of revenue deployed · 94.1% of spending went to programs
- Governance: 14 of 14 board members independent · 9 of 9 filing controls reported
- Programs: 2 filed program accomplishments · $88.1M in reported program spending
- Leadership: top reported pay $396K · 22 people listed · 2 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $3.4M reported
- Consistency: 33 of 33 current checks pass
- Schedules: 6 filed schedules · includes major donors, grants, and executive pay
- Filing history: 11 filing years from 2014 to 2024
- Contacts: How to reach this organization
- Money network: 8 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.
- Moderate — Sustainability: Operating margin scored 31/100.
- High — Sustainability: Total-asset coverage ratio scored 14/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 36/100.
- Review — Sustainability: Officer compensation ratio scored 52/100.