Liabilities / Assets
29th percentile
Higher debt load relative to assets than 29% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.06x
Liabilities / Revenue
24th percentile
Higher debt load relative to revenue than 24% of similar nonprofits.
Net Margin
80th percentile
Higher net margin than 80% of similar nonprofits.
Top Officer Pay
93rd percentile
Higher top officer pay than 93% of similar nonprofits.
Top officer pay equals 6.5% of source-year revenue.
Asset Growth
84th percentile
Faster asset growth than 84% of similar nonprofits.
Revenue Growth
85th percentile
Faster revenue growth than 85% of similar nonprofits.
Balance Sheet
Assets
Up$12,968,583
Up $2,222,461 (+21%) from 2016
Net Assets
Up$12,211,129
Up $2,184,501 (+22%) from 2016
Liabilities
Up$757,454
Up $37,960 (+5.3%) from 2016
Revenue And Expenses
Revenue
Up$9,790,450
Up $2,745,438 (+39%) from 2016
Expenses
Up$7,605,949
Up $584,947 (+8.3%) from 2016
Net Income
Up$2,184,501
Up $2,160,491 (+8998%) from 2016
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2017 to Dec 31, 2017
- Signed
- Nov 14, 2018
- Return Version
- 2017v2.3
- Gross Receipts
- $9,790,450
Mission and Program Overview
Mission
Children Now's mission is to find common ground among influential opinion leaders, interest groups and policymakers, who together can develop and drive socially innovative, "win-win" approaches to helping all children achieve their full potential.
Children Now is a nonpartisan whole-child research, policy development, communications, and advocacy organization working on all key kids issues, and is dedicated to promoting children's health, education and well-being in California. Children Now also coordinates The Children's Movement of California - the member-based Pro-Kid(R)constituency, that represents a network of over 2,900 business, parent, civil rights, and faith- and community-based organizations, and others, as well as thousands of individuals throughout the state, that support children's well-being.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $9,061,196 | $10,408,377 | ▲ $1,347,181 |
| Pledges and Grants Receivable | $1,340,003 | $2,152,503 | ▲ $812,500 |
| Prepaid Expenses and Deferred Charges | $113,382 | $106,275 | ▼ $7,107 |
| Land, Buildings, and Equipment, Net | $60,779 | $42,686 | ▼ $18,093 |
| Total Assets | $10,746,122 | $12,968,583 | ▲ $2,222,461 |
| Other Assets Total | $170,762 | $258,742 | ▲ $87,980 |
| Liabilities | |||
| Other Liabilities | $388,051 | $444,617 | ▲ $56,566 |
| Accounts Payable and Accrued Expenses | $331,443 | $312,837 | ▼ $18,606 |
| Total Liabilities | $719,494 | $757,454 | ▲ $37,960 |
| Net Assets / Fund Balance | |||
| Temporarily Rstr Net Assets | $5,892,296 | $7,275,523 | ▲ $1,383,227 |
| Unrestricted Net Assets | $4,134,332 | $4,935,606 | ▲ $801,274 |
| Total Net Assets Fund Balance | $10,026,628 | $12,211,129 | ▲ $2,184,501 |
| Total Liabilities and Net Assets / Fund Balance | $10,746,122 | $12,968,583 | ▲ $2,222,461 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $19,490 | $113,049 | $132,539 |
| Other Land Buildings | $23,196 | $13,921 | $37,117 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Edward Lempert | President | FT | $351,401 | $282,328 | $633,729 |
| Kristen Schutjer-Mance | COO and VP | FT | $193,108 | $87,842 | $280,950 |
| Brad Strong | Senior Director, Education | FT | $153,172 | $70,778 | $223,950 |
| Adrienne Bell | VP, Development and Communications | FT | $157,515 | $59,258 | $216,773 |
| Samantha Tran | Senior Managing Director, Education | FT | $146,453 | $69,874 | $216,327 |
| Vincent Stewart | Executive Director, STEM Network | FT | $147,692 | $51,216 | $198,908 |
| Stephen Blake | Senior Advisor | PT | $180,750 | - | $180,750 |
Board Members and Trustees
| Name | Title |
|---|---|
| Lenny Mendonca | Board Chair |
| Jane Gardner | Chair Emeritus/Audit Cmte Chair |
| Nancy Murray | Secretary/Development Cmte Chair |
| Mark T Johnsen | Treasurer/Finance Cmte Chair |
| John Garcia | Vice President/Nominating Cmte Chair |
| Jason Salzetti | Audit Committee |
| David Johnson | Finance Committee |
| Gay Krause | Finance Committee |
| Donna Friedman Meir | Nominating Committee |
| Grace Won | Nominating Committee |
| Natasha Hoehn | Nominating Committee |
| Tracey Monroe | Nominating Committee |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Lucas Public Affairs | Communication campaign reform effort | 1215 K Street Suite 1010, Sacramento, CA 95814 | $186,380 |
| Viva Strategy & Communications | Kindergarten Readiness Assessment | 155 Bovet Road Suite 750, San Mateo, CA 94402 | $150,643 |
| Endsight | IT Support | 1440 Fourth Street Suite B, Berkeley, CA 94710 | $110,822 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $8,886,848
- Program Service Revenue
- $732,768
- Investment Income
- $62,414
- Other Revenue
- $108,420
- All Other Contributions
- $8,845,647
- Change in Net Assets
- $2,184,501
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $9,790,450
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $76,016
- Total Revenue per Audited Statements
- $9,866,466
- Total Revenue per Form 990
- $9,790,450
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $5,824,366 |
| Other Expenses | $1,781,583 |
| Total Fundraising Expense | $329,621 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $3,312,829 | $447,229 | $185,977 | $3,946,035 |
| Other Employee Benefits | $694,350 | $81,255 | $31,877 | $807,482 |
| Current Officers, Directors, Trustees, and Key Employees | $716,439 | $37,270 | $167 | $753,876 |
| Fees for Services Other | $586,765 | $144,267 | $10,954 | $741,986 |
| Occupancy | - | $548,790 | - | $548,790 |
| Payroll Taxes | $271,640 | $32,664 | $12,669 | $316,973 |
| Office Expenses | $59,675 | $75,321 | $19,959 | $154,955 |
| Travel | $108,063 | $2,225 | $128 | $110,416 |
| Conferences and Meetings | $40,254 | $16,883 | $908 | $58,045 |
| Depreciation Depletion | - | $27,128 | - | $27,128 |
| Insurance | - | $25,265 | - | $25,265 |
| Fees for Services Accounting | - | $19,750 | - | $19,750 |
| Information Technology | $176 | $12,673 | - | $12,849 |
| Fees for Services Legal | - | $9,450 | - | $9,450 |
| Other Expenses | $921,526 | $-983,587 | $62,061 | $0 |
| Total Functional Expenses | $6,745,361 | $530,967 | $329,621 | $7,605,949 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $7,681,965 |
| Expenses per Audited Statements | $7,605,949 |
| Total Expenses per Form 990 | $7,605,949 |
| Expenses Not Reported on Form 990 | $76,016 |
| Expenses Not Reported on Financial Statements | $0 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- Yes
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Deferred compensation | $409,816 |
| Deferred rent | $34,801 |
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 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 1
“The Executive Committee has the power and authority to act as the full Board except as to those matters reserved to the full Board under its bylaws. The Executive Committee members are also members of the board and their names and titles are: 1) Lenny Mendonca, Chair 2) Jane Gardner, Chair Emeritus 3) John Garcia, Vice Chair 4) Mark T. Johnsen, Treasurer 5) Nancy Murray, Secretary 6) Edward Lempert, President”
Form 990, Part VI, Section B, line 11B
“The finance committee has the responsibility for reviewing the organization's form 990 (including all pertinent schedules) before it is filed with the Internal Revenue Service. -Once the finance committee has completed its review of the form 990, and conferred, they can choose to discuss with the preparer of the form 990 as needed and request copies of relevant workpapers as needed. -Based on the finance committee recommendations the preparer of the form 990 should make revisions to the form 990 as soon as possible to ensure that the form 990 is filed with the internal revenue service on a timely basis. -All of the questions, comments, and suggested revisions set forth by the finance committee will be documented, along with any responses from the preparer of the form 990, if applicable. -A copy of the form 990 with all attached schedules is provided to each voting member of the Organization's governing body (paper or electronic) prior to the filing with the IRS.”
Form 990, Part VI, Section B, line 12C
“The executive committee of the Board of Directors annually reviews conflict of interest forms to ensure that a director who has a potential conflict of interest refrains from participation in deliberations concerning the potential conflict. The operations leadership team annually reviews staff conflict of interest forms and alerts the president of any potential conflicts to ensure a staff member with a potential conflict has no substantive involvement in decisions related to the potential conflict.”
Form 990, Part VI, Section B, line 15
“In an executive session at the Board's annual meeting, the Board reviews compensation of the President and Chief Operating Officer. The deliberations are contemporaneously documented by the chair of the board. Salary comparables are reviewed upon setting single or multiple-year compensation packages. Last review was in 2017.”
Form 990, Part VI, Section C, line 19
“Governing documents, conflict of interest policy and financial statements are available to the public upon request.”
Filing and Contact Details
Filer
- Filer Name
- Children Now
- EIN
- 94-3059243
- Phone
- 5107632444
- Address
- 1404 Franklin St Suite 700, Oakland, CA 94612
Signing Officer
- Name
- Edward Lempert
- Title
- President
- Phone
- 5107632444
- Signed
- 2018-11-14
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Edward Lempert
- Formed
- 1988
- Legal Domicile
- CA
- Voting Board Members
- 13
- Independent Board Members
- 12
- Employees
- 53
- Volunteers
- 17
Preparer
- Firm
- Boman Accounting Group Inc
- Address
- 20 UNION AVENUE, CAMPBELL, CA 95008
- Preparer
- Lynda R Boman CPA
- Phone
- 4088662004
Supplemental Narrative
Financial Statement Notes
Part X, Line 2:
“Generally accepted accounting principles provide accounting and disclosure 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 Organization in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination.”
Raw XML AppendixShowing 400 of 746 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/ActivityOrMissionDesc | 0 | Children Now is a nonpartisan whole-child research, policy development, communications, and advocacy organization working on all key kids issues, and is dedicated to promoting children's health, education and well-being in California. Children Now also coordinates The Children's Movement of California - the member-based Pro-Kid(R)constituency, that represents a network of over 2,900 business, parent, civil rights, and faith- and community-based organizations, and others, as well as thousands of individuals throughout the state, that support children's well-being. |
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| IRS990/Desc | 0 | HealthChildren Now's health programs focus on ensuring that children pre-natal through 26 have meaningful access to high-quality, affordable health care, including physical, mental, and oral health services, and other key services like home visiting, and developmental screenings that are vital for California's youngest children. Through our health efforts, we have achieved the following: led efforts to improve Medi-Cal access to and quality of care for children and families, including strengthening the Medi-Cal Children's Health Advisory Panel; worked with our partners to ensure expanded health coverage to nearly 218,000 undocumented children; continued our leadership efforts to promote developmental screenings and early interventions for California's infants and toddlers; built momentum behind expanding and enhancing home visiting programs in California, including coordinating efforts to support reauthorization of the Maternal Infant Early Childhood Home Visiting program and providing significant technical assistance and field engagement to support legislation that would create a home visiting program; coordinated efforts to improve how data about incoming kindergarteners oral health is collected and reported; advocated for the successful release of Medi-Cal developmental screenings data to help identify the barriers to infants and toddlers receiving required health screenings; supported several efforts to help prevent and mitigate child adversity; led advocacy efforts to prevent cuts to the children's mental health crisis continuum. |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Natasha Hoehn |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | Tracey Monroe |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | Grace Won |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | Donna Friedman Meir |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | Edward Lempert |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | Kristen Schutjer-Mance |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | Adrienne Bell |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | Brad Strong |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | Samantha Tran |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 17 | Vincent Stewart |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 18 | Stephen Blake |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | COO and VP |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | VP, Development and Communications |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | Senior Director, Education |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | Senior Managing Director, Education |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | Executive Director, STEM Network |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 18 | Senior Advisor |
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| IRS990/MissionDesc | 0 | Children Now's mission is to find common ground among influential opinion leaders, interest groups and policymakers, who together can develop and drive socially innovative, "win-win" approaches to helping all children achieve their full potential. |
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | EducationChildren Now's education program aims to ensure every child has access to high-quality early learning opportunities, a rigorous TK-12 education, and quality afterschool and summer programs. Through research and analysis, policy development, education and outreach, communications, convenings and advocacy, we have achieved the following: united hundreds of stakeholders who helped raise income eligibility guidelines for families seeking child care and ensured a multi-year funding commitment to expand the state preschool program for low-income families; made significant progress towards building a transparent and student- focused education accountability system that helps ensure all children graduate from high school ready for college, career and civic life; promoted major revisions to education and program standards for all new teachers and administrators, including social-emotional learning, positive classroom environment, restorative justice, discriminatory practices, personal and institutional bias, cultural responsivity, mental health and trauma; worked with diverse local organizations to strengthen local districts' commitment to quality early childhood programs; led efforts to improve school climate and help curb the disproportionate rates of suspension and expulsion among at-risk populations; expanded the membership of the California STEM Network and engaged the Network in key STEM policy issues, including efforts to make it easier for STEM professionals to become math and science teachers, and supporting the implementation of the state's computer science standards and updating teacher preparation and credentialing requirements to align with the Next Generation Science Standards; led communications and outreach efforts to ensure successful implementation of the Common Core standards; continued work to secure transparent and accessible data in the state's longitudinal student data system, including leading efforts to collect critical attendance data (chronic absence). |
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| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | Child WelfareChildren Now's child welfare program works to address the comprehensive health, education, and social service needs of children in the child welfare system. Through our efforts, we have achieved the following: led efforts to secure funding for the Emergency Child Care Bridge Program for Foster Children, which provides emergency vouchers for foster families to access child care at the time of placement; led efforts to achieve fundamental improvements to the state's foster care system, including implementation of Continuum of Care Reform (CCR), which ensures that foster youth living with relative caregivers are eligible for critical supplemental payments; helped secure funding for emergency placements with caregivers who are not yet approved as resource families, given the backlog to process and approve families; advocated for a trauma-informed standard assessment tool of youth's needs and strengths, which will help professionals to ensure youth receive core services and better placement decisions; ensured the Foster Parent Recruitment, Retention and Support (FPRRS) was sufficiently funded; improved the Medi-Cal enrollment and retention processes for former foster youth and supported the ongoing provision of health coverage to former foster youth through the Affordable Care Act (ACA), including conducting surveys to provide insight about youth's experiences accessing and retaining Medi-Cal and helping to prevent enrollment barriers for out-of-state former foster youth; worked with partners to secure funding to reduce caseloads so dependency attorneys can more effectively advocate for appropriate placements and placement stability for foster children. |
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| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 10000 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | Research and Data CollectionChildren Now produces comprehensive reports, fact sheets, infographics, and policy briefs on topics related to each of our program areas, and provides data support related to children's well-being to a wide range of state and local stakeholders and community members. We produce two marquee publications: 1) the California Report Card, which provides up-to-date data on the status of California's children, addresses recent policy developments, and delivers recommendations for improving children's well-being, and 2) the California County Scorecard of Children's Well Being, which provides policymakers, advocates and community leaders with a much-needed means of measuring and analyzing children's well-being at the county and state level over time, by race and ethnicity, and relative to other counties. This online advocacy and data tool includes easy-to-read graphics depicting counties' unique strengths and vulnerabilities in meeting children's needs. We also released several data profiles, including a report on community survey results related to enrolling low-income children- regardless of their immigration status-into Medi-Cal health coverage; and a number of county-level case studies highlighting oral health data. Both of our marquee publications, as well as numerous data reports and briefs, are widely distributed to state and local policy makers, the media, service providers, civic organizations and the general public. Outreach efforts and briefings around these publications and other data reports, as well as the widespread media coverage generated by their release, motivate policymakers and key stakeholders to make children's concerns a top priority. |
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Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2017 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $12,968,583
- Liabilities
- $757,454
- Net assets
- $12,211,129
- Revenue
- $9,790,450
- Expenses
- $7,605,949
- Net income
- $2,184,501