Civic Intelligence

Whole Child International

EIN 20-1812418 • 501(c)3 • West Hollywood, CA

Profile

Whole child international promotes positive developmental outcomes for children through child protection systems strengthening and improving the quality of care for children in low- and middle-income countries.

8581 Santa Monica Blvd 15West Hollywood, CA 90069

www.wholechild.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

99th percentile

2.93x

Higher debt load relative to assets than 99% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

84th percentile

0.70x

Higher debt load relative to revenue than 84% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

12th percentile

-25%

Higher net margin than 12% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

92nd percentile

59%

Faster asset growth than 92% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

32nd percentile

-1.9%

Faster revenue growth than 32% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets99th percentile

Assets

Up

$266,294

Up $98,634 (+59%) from 2023

Liabilities

Up

$780,936

Up $378,477 (+94%) from 2023

Net Assets

Down

-$514,642

Down $279,843 (-119%) from 2023

Operations
Liabilities / Revenue84th percentileNet Margin12th percentile

Revenue

Down

$1,119,854

Down $22,076 (-1.9%) from 2023

Expenses

Up

$1,399,697

Up $135,484 (+11%) from 2023

Net Income

Down

-$279,843

Down $157,560 (-129%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth92nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.0M$0-$1.0M-$2.0MAssets 2010: $36,922Liabilities 2010: $1,275,158Net Assets 2010: -$1,238,2362010Assets 2011: $83,817Liabilities 2011: $1,135,316Net Assets 2011: -$1,051,4992011Assets 2012: $14,463Liabilities 2012: $1,176,550Net Assets 2012: -$1,162,0872012Assets 2013: $10,602Liabilities 2013: $1,219,692Net Assets 2013: -$1,209,0902013Assets 2014: $165,412Liabilities 2014: $549,213Net Assets 2014: -$383,8012014Assets 2015: $31,720Liabilities 2015: $1,439,080Net Assets 2015: -$1,407,3602015Assets 2016: $51,155Liabilities 2016: $1,285,084Net Assets 2016: -$1,233,9292016Assets 2017: $1,874,165Liabilities 2017: $473,298Net Assets 2017: $1,400,8672017Assets 2018: $1,252,401Liabilities 2018: $414,338Net Assets 2018: $838,0632018Assets 2019: $526,981Liabilities 2019: $518,321Net Assets 2019: $8,6602019Assets 2020: $198,186Liabilities 2020: $445,488Net Assets 2020: -$247,3022020Assets 2021: $336,536Liabilities 2021: $456,969Net Assets 2021: -$120,4332021Assets 2022: $321,237Liabilities 2022: $433,753Net Assets 2022: -$112,5162022Assets 2023: $167,660Liabilities 2023: $402,459Net Assets 2023: -$234,7992023Assets 2024: $266,294Liabilities 2024: $780,936Net Assets 2024: -$514,6422024

Highlighted filing

2024

Assets$266,294
Liabilities$780,936
Net Assets-$514,642
Open 2024 Filing

Operations Trend

Revenue Growth32nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$2.0M$0-$2.0MRevenue 2010: $957,754Expenses 2010: $1,022,145Net Income 2010: -$64,3912010Expenses 2011: $844,3132011Revenue 2012: $465,167Expenses 2012: $571,498Net Income 2012: -$106,3312012Revenue 2013: $475,680Expenses 2013: $521,283Net Income 2013: -$45,6032013Revenue 2014: $1,517,345Expenses 2014: $750,468Net Income 2014: $766,8772014Revenue 2015: $638,611Expenses 2015: $1,583,549Net Income 2015: -$944,9382015Revenue 2016: $1,233,048Expenses 2016: $1,059,617Net Income 2016: $173,4312016Revenue 2017: $3,583,858Expenses 2017: $1,056,545Net Income 2017: $2,527,3132017Revenue 2018: $1,415,205Expenses 2018: $1,978,009Net Income 2018: -$562,8042018Revenue 2019: $1,213,940Expenses 2019: $2,043,343Net Income 2019: -$829,4032019Revenue 2020: $1,241,510Expenses 2020: $1,497,472Net Income 2020: -$255,9622020Revenue 2021: $1,345,611Expenses 2021: $1,218,742Net Income 2021: $126,8692021Revenue 2022: $1,242,027Expenses 2022: $1,234,110Net Income 2022: $7,9172022Revenue 2023: $1,141,930Expenses 2023: $1,264,213Net Income 2023: -$122,2832023Revenue 2024: $1,119,854Expenses 2024: $1,399,697Net Income 2024: -$279,8432024

Highlighted filing

2024

Revenue$1,119,854
Expenses$1,399,697
Net Income-$279,843
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$266,294
Liabilities
$780,936
Net assets
-$514,642
Revenue
$1,119,854
Expenses
$1,399,697
Net income
-$279,843
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.27$0.78$0.51$1.12$1.40$0.28
2023Detailed filing. Detailed filing data is available for this year.$0.17$0.40$0.23$1.14$1.26$0.12
2022Detailed filing. Detailed filing data is available for this year.$0.32$0.43$0.11$1.24$1.23$0.01
2021Detailed filing. Detailed filing data is available for this year.$0.34$0.46$0.12$1.35$1.22$0.13
2020Detailed filing. Detailed filing data is available for this year.$0.20$0.45$0.25$1.24$1.50$0.26
2019Detailed filing. Detailed filing data is available for this year.$0.53$0.52$0.01$1.21$2.04$0.83
2018Detailed filing. Detailed filing data is available for this year.$1.25$0.41$0.84$1.42$1.98$0.56
2017Detailed filing. Detailed filing data is available for this year.$1.87$0.47$1.40$3.58$1.06$2.53
2016Detailed filing. Detailed filing data is available for this year.$0.05$1.29$1.23$1.23$1.06$0.17
2015Detailed filing. Detailed filing data is available for this year.$0.03$1.44$1.41$0.64$1.58$0.94
2014Detailed filing. Detailed filing data is available for this year.$0.17$0.55$0.38$1.52$0.75$0.77
2013Summary only. Only limited summary data is available for this year.$0.01$1.22$1.21$0.48$0.52$0.05
2012Summary only. Only limited summary data is available for this year.$0.01$1.18$1.16$0.47$0.57$0.11
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.08$1.14$1.05$0.84
2010Summary only. Only limited summary data is available for this year.$0.04$1.28$1.24$0.96$1.02$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$1,119,854
Mission and Program Overview

Mission

Whole child international (whole child) works directly in orphanages, childcare centers, and other limited-resource settings to improve quality of care for vulnerable children. (see schedule o for continuation)whole child partners with stakeholders across a country's system of care, training government personnel, center administrators and caregivers in childcare best practices so that the nation itself becomes the change agent that the children need. Government, academia, and care workers become active partners in a shared effort to support the core priority of ensuring high-quality, stable, nurturing, care giving relationships for every child and improve vulnerable children's future prospects.

To elevate the quality of childcare globally.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$54,251$200,629▲ $146,378
Pledges and Grants Receivable$101,999$31,888▼ $70,111
Land, Buildings, and Equipment, Net$0$14,447▲ $14,447
Prepaid Expenses and Deferred Charges$4,010$11,930▲ $7,920
Savings and Temporary Cash Investments$0--
Total Assets$167,660$266,294▲ $98,634
Other Assets Total$7,400$7,400→ $0
Liabilities
Unsecured Notes Loans Payable$287,325$672,825▲ $385,500
Accounts Payable and Accrued Expenses$115,134$108,111▼ $7,023
Total Liabilities$402,459$780,936▲ $378,477
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-234,799$-514,642▼ $279,843
Total Net Assets Fund Balance$-234,799$-514,642▼ $279,843
Total Liabilities and Net Assets / Fund Balance$167,660$266,294▲ $98,634

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$14,447$4,241$18,688
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Julie Grier-VillatteCEOFT$100,000$100,000

Board Members and Trustees

NameTitle
Karen SpencerBoard Chair
Brian GottDirector
Colleen AylwardDirector
Cristina EscallonDirector
Isabelle GeorgeauxDirector
James H SchloemerDirector
Charles Spencer Term EndedDirector and Secretary
John P SchusterSecretary and Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,115,433
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$4,421
All Other Contributions
$94,521
Change in Net Assets
$-279,843

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,119,854
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$26,980
Total Revenue per Audited Statements
$1,146,834
Total Revenue per Form 990
$1,119,854
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$901,250
Other Expenses$498,447
Total Fundraising Expense$10,732
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$613,369--$613,369
Other Employee Benefits$159,617$10,297$1,716$171,630
Fees for Services Accounting-$132,860-$132,860
Current Officers, Directors, Trustees, and Key Employees$50,064$42,802$7,134$100,000
Fees for Services Other$83,581$8,658-$92,239
Office Expenses$59,748$8,369$642$68,759
Occupancy$61,748$3,984$664$66,396
Conferences and Meetings$28,959$1,869$311$31,139
Travel$24,679$1,968-$26,647
Payroll Taxes$15,113$975$163$16,251
Insurance$7,824$6,221-$14,045
Information Technology$5,521$2,861$60$8,442
Depreciation Depletion$3,945$254$42$4,241
Fees for Services Legal$3,748--$3,748
Other Expenses$2,337--$2,337
Total Functional Expenses$1,167,847$221,118$10,732$1,399,697

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,426,677
Expenses per Audited Statements$1,399,697
Total Expenses per Form 990$1,399,697
Expenses Not Reported on Form 990$26,980
Expenses Not Reported on Financial Statements$0
International Activity

International Summary

Offices
1
Employees
13
Spending
$1,044,424

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Central America and the CaribbeanProgram ServicesTo improve quality of care in orphanages and childcare centers in El Salvador113$1,044,424
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 2

“Karen Spencer, Board Chair, and Charles Spencer, Secretary, are spouses.”

Form 990, Part VI, Section B, line 11B

“The full Board of Directors reviews the draft version of the federal form 990 prior to filing with the internal revenue service.”

Form 990, Part VI, Section B, line 12C

“Whole Child's board of directors affirm annually their awareness of the conflict-of-interest policy and employees are required to disclose any possible conflicts of interest to his/her supervisor or to a member of management. The supervisors and management will treat all reports as confidential. The governing body meets to discuss any potential conflicts of interest. If the governing body determines that a conflict of interest exists, they will take appropriate corrective actions or authorize exceptions. There will be a cause for dismissal if an employee fails to disclose a possible conflict and its relevant details.”

Form 990, Part VI, Section B, line 15

“The board of directors review annaul compensation for the Executive Director, officers and key employees as part of the annual budget review process.”

Form 990, Part VI, Section C, line 19

“The governing documents, conflict of interest policy, and financial statements are available to the public upon request and are kept at the principal place of business.”

Filing and Contact Details

Filer

Filer Name
Whole Child International
EIN
20-1812418
Phone
3103941000
Address
8581 Santa Monica Blvd 15, West Hollywood, CA 90069

Signing Officer

Name
Karen Spencer
Title
Board Chair
Phone
3103941000
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Karen Spencer
Formed
2004
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
3
Volunteers
8

Preparer

Firm
Glaser and Company LLC
Address
1859 Summerville Ave Suite 800, Charleston, SC 29405
Preparer
Erik Glaser CPA
Phone
8438490179
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

“Whole Child International ("WCI") is a not-for-profit corporation that is exempt from the payment of income taxes under internal revenue code section 501(c)(3) and the California revenue and taxation code section 23701(d). WCI recognizes the financial statement benefit of tax positions, such as its filing status as tax-exempt, only after determining that the relevant tax authority would more likely than not sustain the position following an audit. As of year-end, WCI had no uncertain tax positions requiring accrual or disclosure. The taxing authorities of the most significant jurisdictions are the united states internal revenue service and the California franchise tax board. By statute, WCI's federal and state income tax returns generally remain subject to examination by taxing authorities for three and four years, respectively, from the date a return is filed.”

Part XI, Line 2D - Other Adjustments:

“Inputed interest forgiven”

Part XII, Line 2D - Other Adjustments:

“Inputed interest forgiven”

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IRS990/Desc0Whole Child International believes that a nurturing, consistent relationship between children and caregivers is essential to the development of the cognitive, emotional, social, and motor skills of the child. Improving the quality of care through a cost-effective, context-appropriate approach promotes positive interactions among children and strengthens the bonds between children, parents, and other caregivers as they learn to collaborate, share, and trust one another. By providing safe, supportive care for children from low-income families, we're helping parents stay in the workforce without worrying about childcare. The income from expanded employment, coupled with targeted social services, offers families a better future right at home by reducing household vulnerability to extreme stressors such as increased poverty, interpersonal violence, criminal or extremist involvement, and feeling pressured to migrate or re-migrate.In order to achieve our goals we co-create and work with country governments, policy makers, educators, protection and ECCD supervisors, and caregivers to effectively plan and implement child protection and early childhood development programs. We have identified a number of steps that we follow with our partners:1. Country AssessmentWhole Child International has created a standard tool that can be utilized by governments to conduct an initial assessment of their readiness to go through a care reform process on a national or sub-national level. This tool identifies the necessary components of the care sector that are rooted in best practice where children are supported in community and family-based care. Governments are able to use this tool to prioritize next steps in the care reform process and ensure that a holistic, robust child protection system is developed.2. QCUALS Pre-testWhole Child International developed its flagship measurement tool, the Whole Child International Quality Childcare Universal Assessment for Limited-Resource Settings (WCI-QCUALS) with the goal of creating a free-to-use, cross-cutting monitoring and evaluation tool that assesses overall quality of childcare across the full spectrum of care settings.It was originally designed to measure all factors in a care center that impacts children's well-being, health, and development (physical, cognitive, linguistic, and social-emotional). As part of its programming model, Whole Child now uses this tool to establish a baseline for quality of care when it begins its work.3. University CourseWhole Child International addresses the acute human and technical resource shortage of qualified government supervisors, social workers, policymakers, and other key personnel by developing, implementing, and institutionalizing a series of accredited university courses. These courses develop highly trained professionals that can create, implement, and support high-quality, relationship-based childcare policies and practices that improve children's development and well-being.Whole Child offers two types of courses:1. The policymaker course involves increasing understanding of judges, ministers, and lawyers on child protection issues from a rights-based, relationship-centered standpoint. This is so that they can make the best decisions regarding the placement and follow-up of children and youth in the child protection system. 2. The child protection and early-childhood for technical staff course is designed to facilitate increased awareness and adoption of best practices in childcare. 4. MentoringWhole Child understands that training to increase knowledge is only the first step. In order to work towards sustainable change Whole Child works to ensure that those who have participated in the various training programs internalize and apply what they have learned.Whole Child provides direct personalized mentoring to technical supervisors within the government. The mentoring lasts for approximately one-and-a-half to two years after the training. Each mentee identifi
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0Board Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt1Secretary and Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director and Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8CEO
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02004
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GovernmentGrantsAmt01020912
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01119854
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt060
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt02861
IRS990/InformationTechnologyGrp/ProgramServicesAmt05521
IRS990/InformationTechnologyGrp/TotalAmt08442
IRS990/InsuranceGrp/ManagementAndGeneralAmt06221
IRS990/InsuranceGrp/ProgramServicesAmt07824
IRS990/InsuranceGrp/TotalAmt014045
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt04241
IRS990/LandBldgEquipBasisNetGrp/BOYAmt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt014447
IRS990/LandBldgEquipCostOrOtherBssAmt018688
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0Whole Child International promotes positive developmental outcomes for children through child protection systems strengthening and improving the quality of care for children in low- and middle-income countries.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0-234799
IRS990/NetAssetsOrFundBalancesEOYAmt0-514642
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-234799
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-514642
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt0664
IRS990/OccupancyGrp/ManagementAndGeneralAmt03984
IRS990/OccupancyGrp/ProgramServicesAmt061748
IRS990/OccupancyGrp/TotalAmt066396
IRS990/OfficeExpensesGrp/FundraisingAmt0642
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt08369
IRS990/OfficeExpensesGrp/ProgramServicesAmt059748
IRS990/OfficeExpensesGrp/TotalAmt068759
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt07400
IRS990/OtherAssetsTotalGrp/EOYAmt07400
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt01716
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt010297
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0159617
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0171630
IRS990/OtherExpensesGrp/Desc0Program implementation
IRS990/OtherExpensesGrp/Desc1Miscellaneous
IRS990/OtherExpensesGrp/Desc2Communication and mater
IRS990/OtherExpensesGrp/ProgramServicesAmt043283
IRS990/OtherExpensesGrp/ProgramServicesAmt14311
IRS990/OtherExpensesGrp/ProgramServicesAmt22337
IRS990/OtherExpensesGrp/TotalAmt043283
IRS990/OtherExpensesGrp/TotalAmt14311
IRS990/OtherExpensesGrp/TotalAmt22337
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Other
IRS990/OtherRevenueMiscGrp/ExclusionAmt04421
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt04421
IRS990/OtherRevenueTotalAmt04421
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0613369
IRS990/OtherSalariesAndWagesGrp/TotalAmt0613369
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0163
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0975
IRS990/PayrollTaxesGrp/ProgramServicesAmt015113
IRS990/PayrollTaxesGrp/TotalAmt016251
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0101999
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt031888
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04010
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt011930
IRS990/PrincipalOfficerNm0Karen Spencer
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01141930
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0621011
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-122283
IRS990/PYSalariesCompEmpBnftPaidAmt0643202
IRS990/PYTotalExpensesAmt01264213
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01141930
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-279843
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01115433
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01141930
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01242027
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01345336
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01240080
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt06084806
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0275
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0275
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt04421
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt01430
IRS990ScheduleA/OtherIncome170Grp/TotalAmt05851
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.96170
IRS990ScheduleA/PublicSupportPY170Pct00.92570
IRS990ScheduleA/PublicSupportTotal170Amt05857764
IRS990ScheduleA/SubstantialContributorsTotAmt0227042
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01115433
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01141930
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01242027
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01345336
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01240080
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt06084806
IRS990ScheduleA/TotalSupportAmt06090932
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt014447
IRS990ScheduleD/EquipmentGrp/DepreciationAmt04241
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt018688
IRS990ScheduleD/ExpensesNotReportedAmt026980
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01399697
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesIncludedAmt026980
IRS990ScheduleD/OtherRevenueAmt026980
IRS990ScheduleD/RevenueNotReportedAmt026980
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01119854
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Whole Child International ("WCI") is a not-for-profit corporation that is exempt from the payment of income taxes under internal revenue code section 501(c)(3) and the California revenue and taxation code section 23701(d). WCI recognizes the financial statement benefit of tax positions, such as its filing status as tax-exempt, only after determining that the relevant tax authority would more likely than not sustain the position following an audit. As of year-end, WCI had no uncertain tax positions requiring accrual or disclosure. The taxing authorities of the most significant jurisdictions are the united states internal revenue service and the California franchise tax board. By statute, WCI's federal and state income tax returns generally remain subject to examination by taxing authorities for three and four years, respectively, from the date a return is filed.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Inputed interest forgiven
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Inputed interest forgiven
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 2d - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 2d - Other Adjustments:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt014447
IRS990ScheduleD/TotalExpensesPerForm990Amt01399697
IRS990ScheduleD/TotalRevenuePerForm990Amt01119854
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01146834
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01426677
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt013
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt01
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt01044424
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0Central America and the Caribbean
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0To improve quality of care in orphanages and childcare centers in El Salvador
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0Program Services
IRS990ScheduleF/BoycottCountriesInd00
IRS990ScheduleF/ContinuationSpentAmt00
IRS990ScheduleF/ContinuationTotalEmployeeCnt00
IRS990ScheduleF/ContinuationTotalOfficeCnt00
IRS990ScheduleF/ForeignCorpOwnershipInd00
IRS990ScheduleF/ForeignPartnershipInd00
IRS990ScheduleF/GrantRecordsMaintainedInd01
IRS990ScheduleF/InterestInForeignTrustInd00
IRS990ScheduleF/PassiveForeignInvestmestCoInd00
IRS990ScheduleF/SubtotalEmployeesCnt013
IRS990ScheduleF/SubtotalOfficesCnt01
IRS990ScheduleF/SubtotalSpentAmt01044424
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0Whole Child International prioritizes strict financial management, including policies for expense approval, cash handling, and the segregation of duties, while also addressing the specific legal and operational challenges of operating in El Salvador. Key controls include requiring all expenses to have an itemized invoice, a policy that segregates duties (e.g., the person receiving mail should not be the one depositing checks), and background checks for staff handling money.
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2:
IRS990ScheduleF/TotalEmployeeCnt013
IRS990ScheduleF/TotalOfficeCnt01
IRS990ScheduleF/TotalSpentAmt01044424
IRS990ScheduleF/TransferToForeignCorpInd00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Karen Spencer, Board Chair, and Charles Spencer, Secretary, are spouses.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The full Board of Directors reviews the draft version of the federal form 990 prior to filing with the internal revenue service.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Whole Child's board of directors affirm annually their awareness of the conflict-of-interest policy and employees are required to disclose any possible conflicts of interest to his/her supervisor or to a member of management. The supervisors and management will treat all reports as confidential. The governing body meets to discuss any potential conflicts of interest. If the governing body determines that a conflict of interest exists, they will take appropriate corrective actions or authorize exceptions. There will be a cause for dismissal if an employee fails to disclose a possible conflict and its relevant details.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The board of directors review annaul compensation for the Executive Director, officers and key employees as part of the annual budget review process.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The governing documents, conflict of interest policy, and financial statements are available to the public upon request and are kept at the principal place of business.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxableDistributionsInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0167660
IRS990/TotalAssetsEOYAmt0266294
IRS990/TotalAssetsGrp/BOYAmt0167660
IRS990/TotalAssetsGrp/EOYAmt0266294
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01115433
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt010732
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0221118
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01167847
IRS990/TotalFunctionalExpensesGrp/TotalAmt01399697
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0402459
IRS990/TotalLiabilitiesEOYAmt0780936

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