Civic Intelligence

California Child Care Resource

EIN 94-2718807 • 501(c)3 • San Francisco, CA

Profile

To partner with and support local child care resource and referral agencies (R&R) to advance and advocate for an early learning and support system that promotes the wellbeing of all California families.

1 Polk Street Unit 201San Francisco, CA 94102

www.rrnetwork.org

Siviq Scores

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

Liabilities / Assets

46th percentile

0.10x

Higher debt load relative to assets than 46% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

42nd percentile

0.11x

Higher debt load relative to revenue than 42% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

54th percentile

6.1%

Higher net margin than 54% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

77th percentile

$213,331

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

16th percentile

-7.0%

Faster asset growth than 16% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

26th percentile

-5.9%

Faster revenue growth than 26% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Assets

Up

$9,242,924

Up $243,820 (+2.7%) from 2023

Liabilities

Down

$1,945,038

Down $1,141,506 (-37%) from 2023

Net Assets

Up

$7,297,886

Up $1,385,326 (+23%) from 2023

Revenue

Up

$8,000,209

Up $5,338,742 (+201%) from 2023

Expenses

Up

$6,773,745

Up $3,178,369 (+88%) from 2023

Net Income

Up

$1,226,464

Up $2,160,373 (+231%) from 2023

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0Assets 2011: $1,998,753Liabilities 2011: $324,504Net Assets 2011: $1,674,2492011Assets 2012: $2,004,728Liabilities 2012: $433,528Net Assets 2012: $1,571,2002012Assets 2013: $1,725,240Liabilities 2013: $363,988Net Assets 2013: $1,361,2522013Assets 2014: $1,674,621Liabilities 2014: $364,391Net Assets 2014: $1,310,2302014Assets 2015: $2,065,851Liabilities 2015: $378,590Net Assets 2015: $1,687,2612015Assets 2016: $2,527,006Liabilities 2016: $703,991Net Assets 2016: $1,823,0152016Assets 2017: $2,640,174Liabilities 2017: $624,214Net Assets 2017: $2,015,9602017Assets 2018: $3,149,580Liabilities 2018: $886,088Net Assets 2018: $2,263,4922018Assets 2019: $6,745,224Liabilities 2019: $3,495,682Net Assets 2019: $3,249,5422019Assets 2020: $6,585,577Liabilities 2020: $1,504,755Net Assets 2020: $5,080,8222020Assets 2021: $6,930,028Liabilities 2021: $775,621Net Assets 2021: $6,154,4072021Assets 2022: $8,559,164Liabilities 2022: $1,763,760Net Assets 2022: $6,795,4042022Assets 2023: $8,999,104Liabilities 2023: $3,086,544Net Assets 2023: $5,912,5602023Assets 2024: $9,242,924Liabilities 2024: $1,945,038Net Assets 2024: $7,297,8862024

Highlighted filing

2024

Assets$9,242,924
Liabilities$1,945,038
Net Assets$7,297,886

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2011: $2,877,752Expenses 2011: $2,818,280Net Income 2011: $59,4722011Revenue 2012: $2,410,985Expenses 2012: $2,514,034Net Income 2012: -$103,0492012Revenue 2013: $2,318,141Expenses 2013: $2,528,089Net Income 2013: -$209,9482013Revenue 2014: $2,539,616Expenses 2014: $2,590,638Net Income 2014: -$51,0222014Revenue 2015: $3,035,376Expenses 2015: $2,658,345Net Income 2015: $377,0312015Revenue 2016: $3,519,713Expenses 2016: $3,383,959Net Income 2016: $135,7542016Revenue 2017: $3,809,536Expenses 2017: $3,616,591Net Income 2017: $192,9452017Revenue 2018: $3,729,351Expenses 2018: $3,481,819Net Income 2018: $247,5322018Revenue 2019: $5,682,704Expenses 2019: $4,696,654Net Income 2019: $986,0502019Revenue 2020: $7,369,210Expenses 2020: $5,537,930Net Income 2020: $1,831,2802020Revenue 2021: $5,588,275Expenses 2021: $4,514,690Net Income 2021: $1,073,5852021Revenue 2022: $9,505,211Expenses 2022: $8,882,940Net Income 2022: $622,2712022Revenue 2023: $2,661,467Expenses 2023: $3,595,376Net Income 2023: -$933,9092023Revenue 2024: $8,000,209Expenses 2024: $6,773,745Net Income 2024: $1,226,4642024

Highlighted filing

2024

Revenue$8,000,209
Expenses$6,773,745
Net Income$1,226,464

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.24$1.95$7.30$8.00$6.77$1.23
2023Summary only. Only limited summary data is available for this year.$9.00$3.09$5.91$2.66$3.60$0.93
2022Detailed filing. Detailed filing data is available for this year.$8.56$1.76$6.80$9.51$8.88$0.62
2021Detailed filing. Detailed filing data is available for this year.$6.93$0.78$6.15$5.59$4.51$1.07
2020Detailed filing. Detailed filing data is available for this year.$6.59$1.50$5.08$7.37$5.54$1.83
2019Detailed filing. Detailed filing data is available for this year.$6.75$3.50$3.25$5.68$4.70$0.99
2018Detailed filing. Detailed filing data is available for this year.$3.15$0.89$2.26$3.73$3.48$0.25
2017Detailed filing. Detailed filing data is available for this year.$2.64$0.62$2.02$3.81$3.62$0.19
2016Detailed filing. Detailed filing data is available for this year.$2.53$0.70$1.82$3.52$3.38$0.14
2015Detailed filing. Detailed filing data is available for this year.$2.07$0.38$1.69$3.04$2.66$0.38
2014Detailed filing. Detailed filing data is available for this year.$1.67$0.36$1.31$2.54$2.59$0.05
2013Summary only. Only limited summary data is available for this year.$1.73$0.36$1.36$2.32$2.53$0.21
2012Summary only. Only limited summary data is available for this year.$2.00$0.43$1.57$2.41$2.51$0.10
2011Summary only. Only limited summary data is available for this year.$2.00$0.32$1.67$2.88$2.82$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 8, 2025
Return Version
2023v6.0
Gross Receipts
$8,000,209
Mission and Program Overview

Mission

To advance and advocate for an equitable early childhood support system for all California families by working at the intersection of research, programs, and policy in partnership with member Child Care Resource & Referral agencies (R&Rs) and human service organizations statewide.

To advance and advocate for an early learning and support system that promotes the wellbeing of families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$5,393,027$3,998,120▼ $1,394,907
Investments Other Securities-$2,989,219-
Pledges and Grants Receivable$2,934,925$1,712,936▼ $1,221,989
Cash and Non-Interest-Bearing Accounts$401,275$386,076▼ $15,199
Prepaid Expenses and Deferred Charges$33,209$12,338▼ $20,871
Land, Buildings, and Equipment, Net$2,340$238▼ $2,102
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$8,999,104$9,242,924▲ $243,820
Other Assets Total$234,328$143,997▼ $90,331
Liabilities
Deferred Revenue$2,456,060$1,365,333▼ $1,090,727
Accounts Payable and Accrued Expenses$337,532$435,708▲ $98,176
Other Liabilities$292,952$143,997▼ $148,955
Total Liabilities$3,086,544$1,945,038▼ $1,141,506
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,912,560$7,297,886▲ $1,385,326
Total Net Assets Fund Balance$5,912,560$7,297,886▲ $1,385,326
Total Liabilities and Net Assets / Fund Balance$8,999,104$9,242,924▲ $243,820

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$238$116,361$116,599
Leasehold Improvements-$13,222$13,222
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Linda AsatoExecutive DirectorFT$165,148$21,333$186,481
Massimo PratiCFO/COOFT$144,772$9,645$154,417
Kelly GraeschSenior DirectorFT$129,557$15,008$144,565
Lucinda MallSenior DirectorFT$122,822$15,180$138,002
Domenica Maria BenitezDirector Provider SvcsFT$121,292$14,119$135,411

Board Members and Trustees

NameTitle
John JonesPresident/Chair
Giovanni ZunigaPubPolicy Chair
Kelli NewmanBay Area VP
Chris MacKenzieMember at Large
David FleishmanMember at Large
George LiMember at Large
Kim SchaafMember at Large
Lourdes VoseMember at Large
Luis ValadezMember at Large
Sally ValenzuelaMember at Large
Kerry VenegasNorth Region VP
Jan MasaokaPublic Member
Mario DeAndaSecretary
Jessica ReynagaSouth Region VP
Laurie HanTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Fenton Communications IncMCCP Ad Campaign630 9th Avenue Suite 910, New York, NY 10036$1,158,000
AjwiWebsite database465 Montgomery Street Suite 1350, San Francisco, CA 94104$369,201
CauseLabs PBCWebsite management7317 County Road 406, Grandview, TX 76050$283,396
Access ToolsTrustLine database941 Arlington Blvd, El Cerrito, CA 94530$230,265
Revenue and Support

Revenue Composition

Contributions and Grants
$7,279,361
Program Service Revenue
$611,907
Investment Income
$98,050
Other Revenue
$10,891
Change in Net Assets
$1,226,464

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,000,209
Revenue Not Reported on Form 990
$158,862
Total Revenue per Audited Statements
$8,159,071
Total Revenue per Form 990
$8,000,209
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,584,257
Other Expenses$3,171,488
Grants and Similar Amounts Paid$18,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,437,611$74,099-$2,511,710
Other Employee Benefits$385,302$8,309-$393,611
Current Officers, Directors, Trustees, and Key Employees$299,874$62,395-$362,269
Payroll Taxes$227,023$7,403-$234,426
All Other Expenses$58,232$27,916-$86,148
Pension Plan Contributions$81,420$821-$82,241
Information Technology$65,948$11,485-$77,433
Fees for Services Accounting$63,967$4,182-$68,149
Occupancy$57,705$5,190-$62,895
Travel$26,558$28,392-$54,950
Conferences and Meetings$16,551$25,621-$42,172
Other Expenses$16,650$7,400-$24,050
Grants to Domestic Orgs$18,000--$18,000
Insurance$11,454$862-$12,316
Advertising$2,310$3,274-$5,584
Total Functional Expenses$6,329,330$444,415$0$6,773,745

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,773,745
Total Expenses per Audited Statements$6,773,745
Total Expenses per Form 990$6,773,745
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
CAP of San Luis ObispoSan Luis Obispo, CA-FFN Pilot Project$10,000
Merced County Office of EducaMerced, CA-FFN Pilot Project$8,000
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
Yes
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
Right-of-use operating lease liability$143,997
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The Organization has members.

Form 990, Part VI, Section A, Line 7A

Members elect Board Members. Members approve any changes to the organization's Bylaws.

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

No review was conducted. A copy of Form 990 is shared with all Board Members prior to filing.

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

Annually (every January), or as affiliations occur, the Board is requested to complete and return a Conflict of Interest Declaration statement that identifies where a potential conflict of interest may occur, or appear to occur for any business transaction. Disclosures include the Board members' name, any philanthropic or other nonprofit organization interests, or any family member conflict, currently or over a two year period. if there is a business interest that may conflict, this must also be disclosed. Where anyone has common knowledge of the conflict (ex. affiliation with another non-profit organization), all board members play a role to check to see that no decisions are made unless the individual recuses himself/herself prior to any significant decision by the board.

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

Board Members review and approve the compensation for the Executive Director and CFO/COO.

Form 990, Part VI, Section C, Line 19

All documents are available for public inspection at our corporate offices in San Francisco.

Filing and Contact Details

Filer

Filer Name
California Child Care Resource
EIN
94-2718807
Phone
4158820234
Address
1 Polk Street Unit 201, San Francisco, CA 94102

Signing Officer

Name
Linda Asato
Title
Executive Director
Signed
2025-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Linda Asato
Formed
1980
Legal Domicile
CA
Voting Board Members
15
Independent Board Members
15
Employees
49

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 III, Line 4D

OTHER PROGRAM SERVICES 4: Member Services accomplishments include:In fiscal year 2023/24 the Network supported the statewide Child Care Resource & Referral infrastructure to strengthen their services by coordinating opportunities for members to share and learn about best practices, engage in productive relationships with the California Department of Social Services Child Care and Development and Child Care Licensing Divisions, and other statewide partners that impact families, the child care workforce and community wellbeing. The Network gathered, compiled and analyzed data from local Child Care Resource & Referral agencies to inform partners and policymakers about the statewide child care landscape. Our statewide system helped to strengthen and sustain the child care infrastructure in California through consumer education, information on child care options and how to find and afford child care, and technical assistance and support for the child care workforce.Total program expenses: $908,233Total revenue: $506,494

Form 990, Part XII, Line 2C

No change of process.

Financial Statement Notes

Part X : FIN48 Footnote

The Network 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 Network 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, 2024, the Network had no material unrecognized tax benefits, tax penalties or interest.The Network's Forms 990, Return of Organization Exempt from Income Tax, are subject to examination by the IRS, generally for 3 years after they were filed.The Network's Forms 199, California Exempt Organization Return, are subject to examination by the Franchise Tax Board, generally for 4 years after they were filed.

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