WU YEE CHILDREN'S SERVICES

EIN: 942387002 501(c)(3)

SAN FRANCISCO, CA

Total Revenue
$93,683,522
Total Expenses
$93,614,027
Total Assets
$37,879,996
Net Assets
$18,906,818
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
1976
Legal Domicile
CA
Principal Officer
MARINA PETERSON
Phone
4156770100
Tax Period
2024-07-01 to 2025-06-30

WU YEE CHILDREN'S SERVICES, founded in 1976, is a mid-sized nonprofit that reported $93.7M in total revenue in fiscal year 2024. Revenue grew 10% year-over-year, indicating healthy expansion.

Mission

WU YEE CHILDREN'S SERVICES ("WU YEE") IS A CALIFORNIA NOT-FOR-PROFIT CORPORATION WHICH PRIMARILY PROVIDES CHILDCARE AND FAMILY SERVICES TO LOW INCOME FAMILIES IN SAN FRANCISCO, CALIFORNIA. WU YEE'S PROGRAMS OPERATE OUT OF TWELVE PROGRAM SITES (CONTINUED ON SCHEDULE O)AND TWO ADMINISTRATIVE OFFICES. WU YEE'S FEDERAL, STATE AND LOCAL FUNDING AGENCIES PROVIDE THE NECESSARY FUNDING TO MAINTAIN OUR OVERALL ORGANIZATION'S GOALS TO SERVE OUR COMMUNITY. WE CONTINUALLY STRIVE TO PUSH FURTHER OUTSIDE OF OUR COMMUNITY TO HELP AS MANY INDIVIDUALS AS POSSIBLE.

Program Service Accomplishments

Program 1
Expenses: $55,745,828 Revenue: $47,224

FAMILY AND COMMUNITY SERVICES PROGRAMTHIS PROGRAM INCLUDES CHILD CARE PROVIDER TRAINING, FAMILY CHILD CARE QUALITY CONNECTIONS COACHING AND TRAINING, CHILD CARE FOOD PROGRAM, CHILD CARE SUBSIDY...

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FAMILY AND COMMUNITY SERVICES PROGRAMTHIS PROGRAM INCLUDES CHILD CARE PROVIDER TRAINING, FAMILY CHILD CARE QUALITY CONNECTIONS COACHING AND TRAINING, CHILD CARE FOOD PROGRAM, CHILD CARE SUBSIDY, RESOURCE AND REFERRAL SERVICES, AND JOY LOK FAMILY RESOURCES CENTER.THE CHILDCARE SUBSIDY PROGRAM, FUNDED BY THE CITY AND COUNTY OF SAN FRANCISCO, PROVIDES SUBSIDIZED CHILDCARE FOR ELIGIBLE FAMILIES TO COVER THEIR CHILDCARE COSTS. WE WORK INDIVIDUALLY WITH FAMILIES TO ASSIST THEM IN MAKING CHILD CARE ARRANGEMENTS. WE PROVIDE CASE MANAGEMENT AND CHILD CARE REFERRAL SERVICES TO FAMILIES WHO ARE ELIGIBLE FOR THE PROGRAM. (SEE SCHEDULE O)ADDITIONALLY, WE ADMINISTER CHILD CARE PAYMENTS TO EARLY LEARNING SCHOLARSHIP (ELS) QUALIFIED PROVIDERS. THIS ESSENTIAL PROGRAM ALLOWS PARENTS TO WORK OR TO ATTEND VOCATIONAL TRAINING WHILE THEIR CHILDREN ARE ENROLLED IN A HIGH-QUALITY CHILD CARE PROGRAM. WE PARTNER WITH CHILDREN'S COUNCIL OF SAN FRANCISCO AND WORK CLOSELY WITH THE DEPARTMENT OF EARLY CHILDHOOD TO ENSURE MESSAGING ALIGNMENT FOR THE COMMUNICATIONS TO THE EARLY CHILDHOOD EDUCATION PROGRAM AND COMMUNITY PARTNERS. WU YEE'S SUBSIDY PROGRAM SERVED 540 CHILDREN AND 2,198 FAMILIES IN TOTAL THROUGH THIS CITY-FUNDED PROGRAM, A MONTHLY AVERAGE OF 727 CHILDREN DURING THE FISCAL YEAR ENDED JUNE 30, 2025.THE RESOURCE AND REFERRAL PROGRAM (R&R) IS ONE OF SAN FRANCISCO'S TWO CITY-WIDE R&R PROGRAMS. R&R STAFF PARTNER WITH LOCAL FAMILIES OF ALL INCOME LEVELS TO LOCATE CHILD CARE PROVIDERS THAT BEST MEET THEIR NEEDS. A MAJORITY OF THE CLIENTS ARE LOW-INCOME, MONOLINGUAL CHINESE-SPEAKING AND IMMIGRANTS WHO SEEK CHILDCARE AND FINANCIAL SUPPORT. R&R STAFF EDUCATES FAMILIES ON THE CHILD CARE SYSTEM, ASSISTS FAMILIES IN APPLYING FOR FINANCIAL ASSISTANCE, AND EDUCATES PARENTS ON CHILD DEVELOPMENT AND PARENTAL RIGHTS. THIS PROGRAM ALSO MAINTAINS A REFERRAL DATABASE AND PROVIDES TECHNICAL ASSISTANCE TO CHILDCARE PROVIDERS.JOY LOK FAMILY RESOURCES CENTER (FRC) IS A COMMUNITY HUB, LINKING RESOURCES TO FAMILIES WITH VARIOUS NEEDS AND OFFERING ACTIVITIES THAT TARGET EXPECTING PARENTS, FAMILIES WITH YOUNG CHILDREN, AND CAREGIVERS. FRC PROVIDES YEAR-ROUND ACTIVITIES THAT HELP TO REDUCE ISOLATION, INCREASE OPPORTUNITIES FOR PARENT-CHILD BONDING AND PROMOTE POSITIVE PARENTING IN THE CHINESE COMMUNITY. FRC ALSO ASSISTS FAMILIES TO ACCESS PUBLIC BENEFITS SUCH AS CALFRESH AND MEDI-CAL AS WELL AS APPLYING FOR LOW-INCOME HOUSING OPPORTUNITIES.THE FAMILY AND COMMUNITY SERVICES PROGRAM ALSO PROVIDED ADDITIONAL RESOURCES TO THE FAMILIES THAT WE SERVE TO HELP THEM DURING THE TIME OF PANDEMIC.

Program 2
Expenses: $32,365,571

CHILD DEVELOPMENT PROGRAMWU YEE'S CHILD DEVELOPMENT DEPARTMENT DELIVERS COMPREHENSIVE SERVICES TO LOW-INCOME FAMILIES AND THEIR CHILDREN, INCLUDING EARLY HEAD START, HEAD START, AND CALIFORNIA...

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CHILD DEVELOPMENT PROGRAMWU YEE'S CHILD DEVELOPMENT DEPARTMENT DELIVERS COMPREHENSIVE SERVICES TO LOW-INCOME FAMILIES AND THEIR CHILDREN, INCLUDING EARLY HEAD START, HEAD START, AND CALIFORNIA DEPARTMENT OF EDUCATION PROGRAMS AND CALIFORNIA DEPARTMENT OF SOCIAL SERVICES PROGRAMS. THESE SERVICES INCLUDE HEALTH AND NUTRITION, FAMILY SUPPORT, MENTAL HEALTH, EDUCATION, AND SUPPORT FOR CHILDREN WITH SPECIAL NEEDS. WE OFFER FULL-DAY AND YEAR-ROUND HIGH-QUALITY SUBSIDIZED CHILD CARE SERVICES TO CHILDREN AGE 0-5 THROUGH OUR CHILD DEVELOPMENT CENTERS AND FAMILY CHILD CARE HOMES IN PARTNERSHIP WITH OUR FAMILY AND COMMUNITY SERVICES PROGRAM. WE ALSO SERVE PREGNANT WOMEN AND CHILDREN AGE 0-3 THROUGH OUR HOME-BASED PROGRAM. (SEE SCHEDULE O)DURING THE FISCAL YEAR ENDED JUNE 30, 2025, WE SERVED 524 CHILDREN IN TWELVE CHILD DEVELOPMENT CENTERS THROUGHOUT THE CITY OF SAN FRANCISCO, 40 CHILDREN THROUGH THE FAMILY CHILD CARE PROGRAM, AND 23 PREGNANT WOMEN AND 134 CHILDREN THROUGH THE HOME-VISITING PROGRAM. WE PROVIDED IN-PERSON SERVICES THROUGHOUT THE YEAR TO ALL CHILDREN AND FAMILIES.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $92,338,936
Program Service Revenue $47,224
Investment Income $951,014
Other Revenue $346,348
TOTAL REVENUE $93,683,522

Expense Breakdown

Grants Paid $49,400,639
Salaries & Benefits $34,730,473
Fundraising Expenses $262,601
Program Expenses $88,111,399
Other Expenses $9,482,915
TOTAL EXPENSES $93,614,027

Year-over-Year Comparison

2024 2023 Change
Revenue $93,683,522 $84,956,819 +0.1%
Expenses $93,614,027 $76,464,919 +0.2%
Net Income $69,495 $8,491,900 -1.0%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Governance

Voting Members
14
Independent Members
14
Employees
323
Volunteers
62

Governance Policies

Conflict of Interest Policy
Whistleblower Policy
Document Retention Policy

Special Practices & Reported Activities

Operated a School
Operated a Hospital
Provided First Class Travel
Reported Conflict of Interest
Reported Asset Diversion
Excess Benefit Transaction
Made Political Expenditures
Engaged in Lobbying
Operated Donor Advised Fund
Maintained Art Collections
Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
7
$909,231
Total Directors
15
$133,919
Key Employees
0
$0
Highest Compensated
5
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
JIM CHAPPELL PRESIDENT 4.00
Officer Director
$0 $0 $0
VICTORIA CHIN VICE PRESIDENT 3.00
Officer Director
$0 $0 $0
ALBERT LEE TREASURER 2.00
Officer Director
$0 $0 $0
RAYMOND DELACRUZ SECRETARY 2.00
Officer Director
$0 $0 $0
ROCIO CENDEJAS BOARD MEMBER 2.00
Director
$0 $0 $0
JACKSON CHIN BOARD MEMBER 2.00
Director
$0 $0 $0
BOB DAORO BOARD MEMBER 2.00
Director
$0 $0 $0
MICHELLE DROZ BOARD MEMBER 2.00
Director
$0 $0 $0
SAMIRA KHAN BOARD MEMBER 2.00
Director
$0 $0 $0
MICHAEL LAI BOARD MEMBER 2.00
Director
$0 $0 $0
MILU MAGGIN BOARD MEMBER 2.00
Director
$0 $0 $0
DEAN MAROTTA BOARD MEMBER 2.00
Director
$0 $0 $0
GABRIELA VASQUEZ BOARD MEMBER 2.00
Director
$0 $0 $0
CINDY YANG BOARD MEMBER 2.00
Director
$0 $0 $0
MICHAEL NEUMANN COO (THRU 7/24) 40.00
Officer Director
$123,833 $10,086 $133,919
MONICA S WALTERS CHIEF EXECUTIVE OFFICER 40.00
Officer
$324,400 $71,711 $396,111
MARK TAO CFO (THRU 3/25) 40.00
Officer
$303,386 $75,815 $379,201
MAUREEN MICHELLE LOTT DIRECTOR OF HR (THRU 10/24) 40.00
Highest
$177,360 $47,241 $224,601
CHERYL L HORNEY CHILD DEVELOPMENT DIRECTOR 40.00
Highest
$187,929 $56,198 $244,127
EASTER MARIE CALVIT DIR. OF FAMILY & COMM. SVCS 40.00
Highest
$183,433 $43,734 $227,167
VLADISLAV KRAVTSOV IT DIRECTOR 40.00
Highest
$173,372 $49,608 $222,980
JUNG YEE NG ACCOUNTING MANAGER 40.00
Highest
$165,988 $48,441 $214,429
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2025 $93,683,522 $93,614,027 $37,879,996 $69,495
2024 $84,956,819 $76,464,919 $63,151,216 $8,491,900
2023 $71,788,231 $65,039,505 $24,639,723 $6,748,726
2022 $50,024,799 $48,192,711 $9,497,836 $1,832,088
2021 $40,253,785 $40,338,069 $6,752,580 $-84,284
2020 $38,127,458 $37,533,908 $7,361,261 $593,550
2019 $33,332,359 $33,094,034 $5,624,138 $238,325
2018 $30,470,080 $30,444,750 $5,742,068 $25,330
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