Civic Intelligence

Marin Child Care Council

EIN 94-2605281 • 501(c)3 • San Rafael, CA

Profile

Marin Child Care Council's mission is to improve the availability, accessibility, and affordability of quality early childhood education and care.

1600 Los Gamos Dr Suite 365San Rafael, CA 94903

www.mc3.org

Siviq Scores

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

Liabilities / Assets

84th percentile

0.69x

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

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

50th percentile

0.22x

Higher debt load relative to revenue than 50% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

39th percentile

0.6%

Higher net margin than 39% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

68th percentile

$250,242

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Asset Growth

88th percentile

29%

Faster asset growth than 88% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

59th percentile

12%

Faster revenue growth than 59% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Assets

Up

$6,378,901

Up $1,437,281 (+29%) from 2024

Liabilities

Up

$4,417,777

Up $1,324,383 (+43%) from 2024

Net Assets

Up

$1,961,124

Up $112,898 (+6.1%) from 2024

Revenue

Up

$19,694,718

Up $2,031,436 (+12%) from 2024

Expenses

Up

$19,586,301

Up $2,114,501 (+12%) from 2024

Net Income

Down

$108,417

Down $83,065 (-43%) from 2024

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $1,065,453Liabilities 2011: $525,662Net Assets 2011: $539,7912011Assets 2012: $992,708Liabilities 2012: $412,117Net Assets 2012: $580,5912012Assets 2013: $1,078,760Liabilities 2013: $416,568Net Assets 2013: $662,1922013Assets 2014: $1,256,579Liabilities 2014: $626,395Net Assets 2014: $630,1842014Assets 2015: $1,392,123Liabilities 2015: $795,681Net Assets 2015: $596,4422015Assets 2016: $2,321,090Liabilities 2016: $1,417,650Net Assets 2016: $903,4402016Assets 2017: $1,920,481Liabilities 2017: $1,133,666Net Assets 2017: $786,8152017Assets 2018: $2,055,588Liabilities 2018: $1,277,053Net Assets 2018: $778,5352018Assets 2019: $1,911,632Liabilities 2019: $1,145,584Net Assets 2019: $766,0482019Assets 2020: $2,755,746Liabilities 2020: $1,288,439Net Assets 2020: $1,467,3072020Assets 2021: $2,406,702Liabilities 2021: $1,273,826Net Assets 2021: $1,132,8762021Assets 2022: $2,365,871Liabilities 2022: $1,227,134Net Assets 2022: $1,138,7372022Assets 2023: $3,660,145Liabilities 2023: $2,006,391Net Assets 2023: $1,653,7542023Assets 2024: $4,941,620Liabilities 2024: $3,093,394Net Assets 2024: $1,848,2262024Assets 2025: $6,378,901Liabilities 2025: $4,417,777Net Assets 2025: $1,961,1242025

Highlighted filing

2025

Assets$6,378,901
Liabilities$4,417,777
Net Assets$1,961,124

Operations Trend

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

$20M$10M$0-$10MRevenue 2011: $4,259,850Expenses 2011: $4,192,939Net Income 2011: $66,9112011Revenue 2012: $3,933,255Expenses 2012: $3,892,455Net Income 2012: $40,8002012Revenue 2013: $4,128,836Expenses 2013: $4,047,235Net Income 2013: $81,6012013Revenue 2014: $5,449,234Expenses 2014: $5,481,242Net Income 2014: -$32,0082014Revenue 2015: $5,551,479Expenses 2015: $5,585,221Net Income 2015: -$33,7422015Revenue 2016: $7,434,712Expenses 2016: $7,127,714Net Income 2016: $306,9982016Revenue 2017: $7,614,208Expenses 2017: $7,695,656Net Income 2017: -$81,4482017Revenue 2018: $7,376,933Expenses 2018: $7,389,680Net Income 2018: -$12,7472018Revenue 2019: $8,706,916Expenses 2019: $8,722,033Net Income 2019: -$15,1172019Revenue 2020: $9,899,173Expenses 2020: $9,200,544Net Income 2020: $698,6292020Revenue 2021: $9,554,798Expenses 2021: $9,891,859Net Income 2021: -$337,0612021Revenue 2022: $9,705,863Expenses 2022: $9,702,109Net Income 2022: $3,7542022Revenue 2023: $14,176,759Expenses 2023: $13,663,849Net Income 2023: $512,9102023Revenue 2024: $17,663,282Expenses 2024: $17,471,800Net Income 2024: $191,4822024Revenue 2025: $19,694,718Expenses 2025: $19,586,301Net Income 2025: $108,4172025

Highlighted filing

2025

Revenue$19,694,718
Expenses$19,586,301
Net Income$108,417

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.38$4.42$1.96$19.7$19.6$0.11
2024Detailed filing. Detailed filing data is available for this year.$4.94$3.09$1.85$17.7$17.5$0.19
2023Detailed filing. Detailed filing data is available for this year.$3.66$2.01$1.65$14.2$13.7$0.51
2022Detailed filing. Detailed filing data is available for this year.$2.37$1.23$1.14$9.71$9.70$0.00
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.41$1.27$1.13$9.55$9.89$0.34
2020Detailed filing. Detailed filing data is available for this year.$2.76$1.29$1.47$9.90$9.20$0.70
2019Detailed filing. Detailed filing data is available for this year.$1.91$1.15$0.77$8.71$8.72$0.02
2018Detailed filing. Detailed filing data is available for this year.$2.06$1.28$0.78$7.38$7.39$0.01
2017Detailed filing. Detailed filing data is available for this year.$1.92$1.13$0.79$7.61$7.70$0.08
2016Detailed filing. Detailed filing data is available for this year.$2.32$1.42$0.90$7.43$7.13$0.31
2015Detailed filing. Detailed filing data is available for this year.$1.39$0.80$0.60$5.55$5.59$0.03
2014Summary only. Only limited summary data is available for this year.$1.26$0.63$0.63$5.45$5.48$0.03
2013Summary only. Only limited summary data is available for this year.$1.08$0.42$0.66$4.13$4.05$0.08
2012Summary only. Only limited summary data is available for this year.$0.99$0.41$0.58$3.93$3.89$0.04
2011Summary only. Only limited summary data is available for this year.$1.07$0.53$0.54$4.26$4.19$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 25, 2026
Return Version
2024v5.2
Gross Receipts
$19,694,718
Mission and Program Overview

Mission

Marin Child Care Council's mission is to improve the availability, accessibility, and affordability of quality early childhood education and care.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,402,879$2,772,848▲ $369,969
Pledges and Grants Receivable$1,658,933$2,420,932▲ $761,999
Savings and Temporary Cash Investments$673,094$941,800▲ $268,706
Land, Buildings, and Equipment, Net$11,573$152,262▲ $140,689
Prepaid Expenses and Deferred Charges$47,965$90,385▲ $42,420
Accounts Receivable$10,258$674▼ $9,584
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$4,941,620$6,378,901▲ $1,437,281
Other Assets Total$136,918$0▼ $136,918
Liabilities
Deferred Revenue$1,026,208$1,974,532▲ $948,324
Accounts Payable and Accrued Expenses$1,771,263$1,932,703▲ $161,440
Other Liabilities$295,923$510,542▲ $214,619
Total Liabilities$3,093,394$4,417,777▲ $1,324,383
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,044,155$1,210,710▲ $166,555
Net Assets With Donor Restrictions$804,071$750,414▼ $53,657
Total Net Assets Fund Balance$1,848,226$1,961,124▲ $112,898
Total Liabilities and Net Assets / Fund Balance$4,941,620$6,378,901▲ $1,437,281

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$152,262$11,685$163,947
Other Land Buildings-$56,308$56,308
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Aideen GaidmoreCEOFT$241,309$8,933$250,242
Giulietta CamdenCFOFT$209,895$8,006$217,901
Josephine StampsCPOFT$198,254$6,459$204,713
Silvia ValdezAP Program MgrFT$122,969$3,799$126,768
Dennise EnriquezFamily & Comm. EngFT$120,348$3,923$124,271
Claire M TylerProviderFT$110,508$3,731$114,239

Board Members and Trustees

NameTitle
Jaimee ModicaPresident
Heather CostelloBoard Member
Heather RavaniBoard Member
J Timothy NardellBoard Member
Jeanette MolineauxBoard Member
Lindsay BurtonBoard Member
Malia MoseleyBoard Member
Andrea HendersonFormerBoardMemb
Laurie O'HaraTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Esly FigueroaChild Care1512 Lincoln Ave, San Rafael, CA 94901$319,360
Beatriz Chan-RosadoChild Care185 Bahia Cir, San Rafael, CA 94901$315,538
Rina SantizoChild Care283 Mountain View Ave, San Rafael, CA 94901$315,203
Damaris Vasquez CalderonChild Care23 Brookdale Ave, San Rafael, CA 94901$263,650
Claudia Rauda PachecoChild Care201 Las Galinas Ave, San Rafael, CA 94903$263,148
Revenue and Support

Revenue Composition

Contributions and Grants
$19,650,916
Program Service Revenue
$16,092
Investment Income
$14,294
Other Revenue
$13,416
All Other Contributions
$1,182,752
Change in Net Assets
$108,417

Audited Revenue Reconciliation

Revenue per Audited Statements
$19,694,718
Revenue Not Reported on Form 990
$4,481
Total Revenue per Audited Statements
$19,699,199
Total Revenue per Form 990
$19,694,718
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$16,775,994
Salaries, Compensation, and Employee Benefits$2,690,947
Grants and Similar Amounts Paid$119,360
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,623,168--$1,623,168
Current Officers, Directors, Trustees, and Key Employees$746,660--$746,660
All Other Expenses$367,260$-119,094-$248,166
Pension Plan Contributions$157,065--$157,065
Payroll Taxes$152,149--$152,149
Occupancy$76,362$74,345-$150,707
Grants to Domestic Individuals$119,360--$119,360
Other Expenses$73,309--$73,309
Office Expenses$32,879$10,547-$43,426
Insurance-$20,141-$20,141
Conferences and Meetings$15,272$112-$15,384
Fees for Services Accounting-$13,800-$13,800
Other Employee Benefits$11,905--$11,905
Travel$10,503$252-$10,755
Fees for Services Legal-$4,378-$4,378
Total Functional Expenses$19,581,820$4,481$0$19,586,301

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$19,586,301
Total Expenses per Audited Statements$19,586,301
Total Expenses per Form 990$19,586,301
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
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
CDSS Reserve Account$202,680
Due to Funder$155,600
Restricted capital assets$152,262
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
No
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 annual information returns are presented to the board at their regular meeting for review and approval prior to submittal of the returns.

Form 990, Part VI, Section B, Line 15A

Employee CompensationThe Marin Child Care Council Finance Committee evaluates the compensationinformation derived from external sources to determine the Executive Director's andDirector of Finance's compensation. The Compensation & Benefits Survey of NonprofitCompensation Associates is used to determine competitive compensation levels and toestablish base line salary ranges. In addition, the local labor market and economyis considered as factors in determining compensation. The Committee takes intoconsideration how MC3's compensation compares with those other similar non-profitorganizations in order to provide an equitable internal structure. This provides amethod to evaluate positions or scope of work that is unique to MC3 and not found inthe compensation survey.Salary levels within the established salary range are set using many diverse factorsincluding the applicants or employees years of experience, unique skills andabilities, job performance, economic conditions and the organizations budgetaryconsiderations.

Form 990, Part VI, Section C, Line 19

Available upon request.

Filing and Contact Details

Filer

Filer Name
Marin Child Care Council
EIN
94-2605281
Phone
4154721092
Address
1600 Los Gamos Dr Suite 365, San Rafael, CA 94903

Signing Officer

Name
Aideen Gaidmore
Title
Executive Director
Signed
2026-02-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Aideen Gaidmore
Formed
1979
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
21
Volunteers
9

Preparer

Firm
Vasin Heyn and Company
Address
5000 N PKWY CALABASAS STE 104, CALABASAS, CA 91302
Preparer
Lauren Schmidt
Phone
8182223500
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Restricted Capital Assets Contribution = $4481

Form 990, Part III Line 4A Program Service Accomplishment - Continued

Child Care Subsidy Programs Additional Details:Parental Choice means parents may select child care services from licensed centersand preschools, licensed family daycare homes and license-exempt or in-houseproviders.The programs serve families in:* CalWORKs Stage 1 (families who are receiving cash-aid and are engaged in aWelfare-to-Work plan through the County of Marin),* CalWORKs Stage 2 (working families who have been off of welfare for between threeand twenty-four months),* CalWORKs Stage 3 (working families who have been off of welfare for two or moreyears who still qualify for assistance with their child care costs),* Alternative Payment (low-income working families not served by the welfare systemand those referred by Child Protective Services), and* Access to Quality Child Care (low-income families who are working and/or in schoolwith children ages 0-4).For the 2024-2025 year, over 804 families and 1,181 children were provided withsubsidies.Total program expenses were $17,835,002. Total program revenues were $5,857.

Form 990, Part III Line 4C Program Service Accomplishment - Continued

Provider Support Programs Additional Details:Marin Child Care Council provides support to the child care community by offeringtrainings, professional development and up-to-date resources. Our current trainingprojects include the following:* California Child Care Initiative Project (supporting licensed family child careproviders);* Health and Safety training (EMSA approved CPR/First Aid);* Access to Quality Childcare (quality improvement for providers serving childrenages 0-4);* Healthy Eating Active Living - HEAL (brings together residents and communitypartners from throughout Marin County to create a road map to improve communityhealth); and* Striving for Excellence (annual conference)These programs enhance the availability of and access to quality child care inMarin. Marin Child Care Council offered trainings on topics such as: MandatedReporting, Ages and Stages of Development, Healthy Eating, Music and Movement,Environmental Rating Scales, Science, Taxes, and more. Spanish translation isavailable at each training.For the 2024-2025 year, Marin Child Care Council provided 36 trainings/workshops with 1,792 attendees.Total program expenses were $544,510. Total program revenues were $10,235.

Financial Statement Notes

Part X : FIN48 Footnote

The Council is exempt from Federal income taxes under Section 501(c)(3) of the Internal Revenue Code and California income taxes under section 23701(d) of the California Revenue and Taxation Code. The IRS classified the organization as one that is not a private foundation within the meaning of section 509(a) of the Code because it is an organization described in section(s) 509(a)(1) and 170(b)(1)(A)(vi).The Council has adopted Financial Accounting Standards Board Accounting Standards Codification (ASC) Section 740-10, which clarifies the accounting for uncertainty in income taxes. ASC Section 740-10 prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Section 740-10 requires that an organization recognize in the financial statements the impact of the tax position if that position will more likely than not be sustained on audit, based on the technical merits of the position. As of and for the year ended June 30, 2025, the Council had no material unrecognized tax benefits, tax penalties or interest.The Councils Forms 990, Return of Organization Exempt from Income Tax, for each of the tax years ended June 30, 2024, 2023, and 2022, are subject to examination by the IRS, generally for 3 years after they were filed.The Councils Forms 199, California Exempt Organization Return, for each of the tax years ended June 30, 2024, 2023, 2022, and 2021, are subject to examination by the Franchise Tax Board, generally for 4 years after they were filed.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Restricted Capital Assets Contribution $4481

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IRS990/ProgSrvcAccomActy2Grp/Desc0Other program expenses for the year ended June 30, 2025 were $837,873.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Provider Support Programs: Marin Child Care Council provides support to the child care community by offering trainings, professional development and up-to-date resources.See Schedule O for additional information
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0Parent Support Programs: Parents can receive information and resources about early care and education issues including: licensing information, health and safety, what to look for in a quality program, different philosophies and child development.Marin Child Care Council also operates a Centralized Eligibility List (CEL) to givefamilies access to many subsidized child care programs through a single application.All Agencies operating subsidized early care and education programs in Marin Countyuse this list to enroll families to their program.For the 2024-2025 year, Marin Child Care Council processed 2,896 referrals andanswered 2,089 requests for other child information.
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