Civic Intelligence

Family Resource & Referral Center of San Joaquin

EIN 94-1691503 • 501(c)3 • Stockton, CA

Profile

Family Resource & Referral Center promotes and enhances child development and family well-being in San Joaquin County and other service areas.

3127 Transworld Drive 100Stockton, CA 95206

www.frrcsj.org

Siviq Scores

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

Liabilities / Assets

64th percentile

0.42x

Higher debt load relative to assets than 64% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2025

Liabilities / Revenue

22nd percentile

0.14x

Higher debt load relative to revenue than 22% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2025

Net Margin

50th percentile

4.4%

Higher net margin than 50% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2025

Top Officer Pay

22nd percentile

$282,977

Higher top officer pay than 22% of similar nonprofits.

Top officer pay equals 0.3% of source-year revenue.

501(c)3 • $100M-$250M nonprofits • Source year 2025

Asset Growth

66th percentile

9.9%

Faster asset growth than 66% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Annualized from 2024 to 2025

Revenue Growth

72nd percentile

19%

Faster revenue growth than 72% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Annualized from 2024 to 2025

Assets

Up

$32,671,751

Up $959,328 (+3.0%) from 2023

Liabilities

Down

$16,889,453

Down $1,650,726 (-8.9%) from 2023

Net Assets

Up

$15,782,298

Up $2,610,054 (+20%) from 2023

Revenue

Up

$92,114,321

Up $17,697,495 (+24%) from 2023

Expenses

Up

$89,488,712

Up $17,614,443 (+25%) from 2023

Net Income

Up

$2,625,609

Up $83,052 (+3.3%) from 2023

Trend Graphs

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2011: $6,636,788Liabilities 2011: $6,316,670Net Assets 2011: $320,1182011Assets 2012: $6,033,628Liabilities 2012: $5,683,537Net Assets 2012: $350,0912012Assets 2014: $5,862,957Liabilities 2014: $5,363,110Net Assets 2014: $499,8472014Assets 2015: $6,425,075Liabilities 2015: $5,885,316Net Assets 2015: $539,7592015Assets 2016: $6,949,876Liabilities 2016: $6,396,232Net Assets 2016: $553,6442016Assets 2017: $7,099,516Liabilities 2017: $6,216,841Net Assets 2017: $882,6752017Assets 2018: $7,032,059Liabilities 2018: $5,321,742Net Assets 2018: $1,710,3172018Assets 2019: $9,869,046Liabilities 2019: $6,121,916Net Assets 2019: $3,747,1302019Assets 2020: $15,347,829Liabilities 2020: $9,375,254Net Assets 2020: $5,972,5752020Assets 2021: $20,070,108Liabilities 2021: $10,857,678Net Assets 2021: $9,212,4302021Assets 2022: $22,143,375Liabilities 2022: $11,520,098Net Assets 2022: $10,623,2772022Assets 2023: $31,712,423Liabilities 2023: $18,540,179Net Assets 2023: $13,172,2442023Assets 2024: $32,671,751Liabilities 2024: $16,889,453Net Assets 2024: $15,782,2982024

Highlighted filing

2024

Assets$32,671,751
Liabilities$16,889,453
Net Assets$15,782,298

Operations Trend

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

$100M$50M$0Expenses 2011: $37,821,7002011Expenses 2012: $30,843,1992012Revenue 2014: $31,847,290Expenses 2014: $31,717,362Net Income 2014: $129,9282014Revenue 2015: $35,735,620Expenses 2015: $35,727,438Net Income 2015: $8,1822015Revenue 2016: $41,705,835Expenses 2016: $41,683,617Net Income 2016: $22,2182016Revenue 2017: $45,225,802Expenses 2017: $44,898,617Net Income 2017: $327,1852017Revenue 2018: $47,165,525Expenses 2018: $46,328,323Net Income 2018: $837,2022018Revenue 2019: $51,262,746Expenses 2019: $49,225,036Net Income 2019: $2,037,7102019Revenue 2020: $55,376,739Expenses 2020: $53,153,761Net Income 2020: $2,222,9782020Revenue 2021: $61,380,861Expenses 2021: $58,150,640Net Income 2021: $3,230,2212021Revenue 2022: $58,140,912Expenses 2022: $56,710,236Net Income 2022: $1,430,6762022Revenue 2023: $74,416,826Expenses 2023: $71,874,269Net Income 2023: $2,542,5572023Revenue 2024: $92,114,321Expenses 2024: $89,488,712Net Income 2024: $2,625,6092024

Highlighted filing

2024

Revenue$92,114,321
Expenses$89,488,712
Net Income$2,625,609

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Mar 19, 2025
Return Version
2023v6.0
Gross Receipts
$92,136,033
Mission and Program Overview

Mission

Family resource center strengthens the lives of children, families, and communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$16,216,439$18,015,300▲ $1,798,861
Pledges and Grants Receivable$7,366,808$7,927,628▲ $560,820
Land, Buildings, and Equipment, Net$465,618$537,912▲ $72,294
Prepaid Expenses and Deferred Charges$911,864$297,484▼ $614,380
Investments in Publicly Traded Securities$126,627$138,417▲ $11,790
Cash and Non-Interest-Bearing Accounts$18,922$56,841▲ $37,919
Accounts Receivable$166,648$4,279▼ $162,369
Total Assets$31,712,423$32,671,751▲ $959,328
Other Assets Total$6,439,497$5,693,890▼ $745,607
Liabilities
Accounts Payable and Accrued Expenses$6,895,952$7,512,598▲ $616,646
Other Liabilities$7,635,129$6,860,707▼ $774,422
Deferred Revenue$4,009,098$2,516,148▼ $1,492,950
Total Liabilities$18,540,179$16,889,453▼ $1,650,726
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$13,172,244$15,782,298▲ $2,610,054
Total Net Assets Fund Balance$13,172,244$15,782,298▲ $2,610,054
Total Liabilities and Net Assets / Fund Balance$31,712,423$32,671,751▲ $959,328

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$537,912$168,560$706,472
Other Assets Org$5,612,976--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kay RuhstallerChief Executive OfficerFT$232,420$27,765$260,185
Leslie ReeceChief Operating OfficerFT$155,430$23,210$178,640
Tiffany PhovixayChief Operating OfficerFT$146,275$8,169$154,444
Trinidad DominguezDirector of FinanceFT$117,856$20,793$138,649
Arin AdolphDirector of Human ResourcesFT$116,829$19,502$136,331
Lisa JimenezDirector of CacfpFT$113,248$19,169$132,417

Board Members and Trustees

NameTitle
Gillian MurphyPresident
Lester PatrickVice President
Adriana BroggerBoard Member
Rebecca HallBoard Member
Roy ParkBoard Member
Tena CarrBoard Member
Valencia JonesBoard Member
Michele MartaSecretary
Ann JohnstonTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Kuehg CorpChild Care Services7801 MARINERS DRIVE, Stockton, CA 95219$1,128,358
Chiminike's Childcare Center LLCChild Care Services6801 TAILWIND LANE, Stockton, CA 95219$1,068,532
California Kids Day Care INCChild Care ServicesPO BOX 967, Manteca, CA 95337$801,538
Nanak Stockton INCChild Care Services4453 PRECISSI LANE, Stockton, CA 95207$785,611
Campus Downtown INCChild Care ServicesPO BOX 358, Stockton, CA 95202$583,115
Revenue and Support

Revenue Composition

Contributions and Grants
$91,321,044
Program Service Revenue
$47,239
Investment Income
$40,095
Other Revenue
$705,943
All Other Contributions
$51,259
Change in Net Assets
$2,625,609

Audited Revenue Reconciliation

Revenue per Audited Statements
$92,136,033
Revenue Not Reported on Financial Statements
$-21,712
Revenue Not Reported on Form 990
$249,159
Other Revenue Adjustments
$-21,712
Total Revenue per Audited Statements
$92,385,192
Total Revenue per Form 990
$92,114,321
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$75,970,453
Salaries, Compensation, and Employee Benefits$13,518,259
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$7,446,440$2,381,525-$9,827,965
Other Employee Benefits$1,583,030$441,886-$2,024,916
Office Expenses$917,312$364,599-$1,281,911
Advertising$238,696$871,931-$1,110,627
Occupancy$681,804$343,609-$1,025,413
Payroll Taxes$621,774$185,092-$806,866
Current Officers, Directors, Trustees, and Key Employees$188,018$398,835-$586,853
Conferences and Meetings$205,154$269,208-$474,362
Information Technology$133,030$337,176-$470,206
All Other Expenses$226,212$162,106-$388,318
Fees for Services Other$79,244$289,468-$368,712
Pension Plan Contributions$216,662$54,997-$271,659
Travel$54,342$71,310-$125,652
Other Expenses$26,855$53,248-$80,103
Fees for Services Accounting-$77,600-$77,600
Insurance-$73,237-$73,237
Depreciation Depletion-$47,229-$47,229
Interest-$2,043-$2,043
Total Functional Expenses$81,252,105$8,236,607$0$89,488,712

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$89,775,138
Expenses per Audited Statements$89,488,712
Total Expenses per Form 990$89,488,712
Expenses Not Reported on Form 990$286,426
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$21,712
Fundraising Gross Income$12,659
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Because Kids$82,159$12,659$7,067$5,592
Total Events$82,159$12,659$21,712$-9,053
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liabilities$5,789,588
Cde Reserve Funds$554,156
Stage 1 Advance$516,963
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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 B, Line 11B

The form 990 is prepared by an independent accountant in conjunction with the organization's accounting and finance department. A draft form 990 is prepared and reviewed by the ceo and director of finance; adjustments are made, as necessary. A complete copy of the form 990 is then provided to all members of the board of directors prior to filing with the internal revenue service.

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

All members of the board of directors, officers, and key employees are required to disclose relationships or dealings which could give rise to a conflict of interest on a regular basis. Potential or actual conflicts are resolved at the board level; should a board member be the individual with a conflict of interest, the board member recuses him or herself from the deliberation and vote as to the matter.

Form 990, Part VI, Section B, Line 15

The salary for the ceo is determined by the board of directors after reviewing performance, comparative data, and funding availability. For other officers and key employees, comparative data is gathered by the director of human resources. A compensation proposal is developed based upon merit, comparative data and funding availability and presented to the board of directors.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available during public board meetings and upon request.

Filing and Contact Details

Filer

Filer Name
Family Resource & Referral Center of San
EIN
94-1691503
Phone
2099481553
Address
3127 TRANSWORLD DRIVE 100, STOCKTON, CA 95206
Doing Business As
Family Resource Center

Signing Officer

Name
Kay Ruhstaller
Title
CEO
Phone
2099481553
Signed
2025-03-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kay Ruhstaller
Formed
1968
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
199
Volunteers
30

Preparer

Firm
Moss Adams Llp
Address
101 SECOND STREET SUITE 900, SAN FRANCISCO, CA 94105
Preparer
Michael Lumsden
Phone
4159561500
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

U.s. Gaap provide accounting guidance about positions taken by an organization in its tax returns that might be uncertain. Management has considered its tax positions and believes that all of the positions taken by the agency in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Fundraising event expenses -21,712.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Fundraising event expenses 21,712.

Raw XML AppendixShowing 400 of 657 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/PersonNm7VALENCIA JONES
IRS990/Form990PartVIISectionAGrp/PersonNm8ROY PARK
IRS990/Form990PartVIISectionAGrp/PersonNm9KAY RUHSTALLER
IRS990/Form990PartVIISectionAGrp/PersonNm10TRINIDAD DOMINGUEZ
IRS990/Form990PartVIISectionAGrp/PersonNm11LESLIE REECE
IRS990/Form990PartVIISectionAGrp/PersonNm12TIFFANY PHOVIXAY
IRS990/Form990PartVIISectionAGrp/PersonNm13ARIN ADOLPH
IRS990/Form990PartVIISectionAGrp/PersonNm14LISA JIMENEZ
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9CHIEF EXECUTIVE OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR OF FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt11CHIEF OPERATING OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt12CHIEF OPERATING OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR OF HUMAN RESOURCES
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR OF CACFP
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IRS990/MissionDesc0FAMILY RESOURCE CENTER STRENGTHENS THE LIVES OF CHILDREN, FAMILIES, AND COMMUNITIES.
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IRS990/ProgSrvcAccomActy2Grp/Desc0FIRST 5 AND COUNTY PROGRAMS: THIS PROGRAM PROVIDES HOME PARENT EDUCATORS TRAINING AND AWARENESS OF HEALTHY LIFESTYLES FOR FAMILIES VIA SEVERAL INITIATIVES UTILIZING HOME VISITATION, SEMINARS, AND CLASSROOM SESSIONS. EARLY DEVELOPMENTAL SCREENINGS ARE ALSO PROVIDED FOR CHILDREN FROM BIRTH TO AGE FIVE. REFERRALS TO ADDITIONAL SERVICES SUCH AS THE SCHOOL DISTRICTS, THE REGIONAL CENTER, AND UNITED CEREBRAL PALSY ARE PROVIDED WHEN THERE ARE CONCERNS ABOUT THE CHILD'S DEVELOPMENT.
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IRS990/ProgSrvcAccomActy3Grp/Desc0CHILD CARE FOOD PROGRAM (CCFP): THIS PROGRAM IS FUNDED BY THE FEDERAL GOVERNMENT AND ADMINISTERED BY THE CALIFORNIA DEPARTMENT OF SOCIAL SERVICES. THE CHILD CARE FOOD PROGRAM IS A SUBSIDIZED FOOD PROGRAM FOR LICENSED FAMILY DAY CARE PROVIDERS FOR MEALS AND SUPPLEMENTS WHICH MEET STRICT DIETARY GUIDELINES.
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IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0CHILD CARE RESOURCE AND REFERRAL: THE PROGRAM HELPS PARENTS FIND QUALITY CHILD CARE IN SAN JOAQUIN COUNTY, UTILIZING A DATABASE WITH ALL THE LICENSED CHILD CARE HOMES AND CENTERS IN SAN JOAQUIN COUNTY. PROVIDERS ARE LICENSED BY COMMUNITY CARE LICENSING, A DIVISION OF THE CALIFORNIA DEPARTMENT OF SOCIAL SERVICES.CENTER BASED PROGRAMS: THESE PROGRAMS ARE FUNDED BY THE CALIFORNIA DEPARTMENT OF EDUCATION AND CALIFORNIA DEPARTMENT OF SOCIAL SERVICES. THESE PROGRAMS SUBSIDIZE CHILD CARE FOR PARENTS WHO MEET SPECIFIC REQUIREMENTS.STIPEND - ASSEMBLY BILL 82: THIS STIPEND IS INTENDED TO PROVIDE FINANCIAL RELIEF TO ASSIST CHILD CARE PROVIDERS SERVING CHILDREN RECEIVING STATE SUBSIDIZED CHILD CARE WITH HARDSHIPS EXPERIENCED DUE TO THE PANDEMIC, SUCH AS DECREASED ENROLLMENT, INCREASED TEACHER-TO-CHILD RATIOS, COSTS ASSOCIATED WITH ADDED CLEANING PROTOCOLS, AND OTHER EXPENSES.COST OF CARE PLUS RATE: SENATE BILL 140 AND WIC SECTION 10277.1 AND 10277.2 REQUIRES THAT ALL TYPES OF CHILD CARE PROVIDERS WILL RECEIVE A MONTHLY, PER-CHILD PAYMENT INTENDED TO SUPPLEMENT SUBSIDIZED CHILD CARE REIMBURSEMENT. PROVIDERS SHALL RECEIVE PAYMENTS FOR ANY TIMESHEETS COVERING SERVICE MONTHS DECEMBER 2023 THROUGH MAY 2025 IF THEY ARE SUBMITTED IN ANY MONTH BEGINNING JANUARY 2024 AND ENDING JUNE 2025.
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