Child Care Law Center

EIN: 942959973 501(c)(3) Human Services

Berkeley, CA

Total Revenue
$3,907,134
Total Expenses
$1,759,505
Total Assets
$4,411,123
Net Assets
$4,354,069
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
1985
Legal Domicile
CA
Principal Officer
Maisha Cole
Phone
4155588005
Tax Period
2024-01-01 to 2024-12-31

Child Care Law Center, founded in 1985, is a community nonprofit in the Human Services sector that reported $3.9M in total revenue in fiscal year 2024. Revenue surged 55% from the prior year, signaling strong growth momentum. The organization ran a surplus of $2.1M, a strong 55% operating margin.

Mission

Educate and advocate for child care policy to meet the needs of families, children and providers.

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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 $3,801,593
Program Service Revenue $8,707
Investment Income $95,194
Other Revenue $1,640
TOTAL REVENUE $3,907,134

Expense Breakdown

Grants Paid $0
Salaries & Benefits $1,283,229
Fundraising Expenses $163,477
Program Expenses $1,181,642
Other Expenses $476,276
TOTAL EXPENSES $1,759,505

Year-over-Year Comparison

2024 2023 Change
Revenue $3,907,134 $2,515,170 +0.6%
Expenses $1,759,505 $1,964,104 -0.1%
Net Income $2,147,629 $551,066 +2.9%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

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Governance

Voting Members
8
Independent Members
8
Employees
12
Volunteers
9

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
6
$262,617
Total Directors
11
$0
Key Employees
0
$0
Highest Compensated
2
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
Natasha Saggar Sheth Chair 1.00
Officer Director
$0 $0 $0
Ernest Hammond III Vice Chair 1.00
Officer Director
$0 $0 $0
Frank Pare Treasurer 1.00
Officer Director
$0 $0 $0
Sarah Efthymiou Secretary 1.00
Officer Director
$0 $0 $0
Rachel Boyce Board Member 1.00
Director
$0 $0 $0
Mary Gutierrez-Hunter Board Member 1.00
Director
$0 $0 $0
Lisa Holder Board Member (end 5/24) 1.00
Director
$0 $0 $0
Samuel Levine Board Member 1.00
Director
$0 $0 $0
Paula Mathis Board Member (end 8/24) 1.00
Director
$0 $0 $0
Sabrina Siddiqui Board Member 1.00
Director
$0 $0 $0
Moony Tong Board Member (end 9/24) 1.00
Director
$0 $0 $0
Kim Kruckel Executive Director (end 6/24) 40.00
Officer
$85,055 $2,105 $87,160
Maisha Cole Deputy Dir./Exec. Dir. (trans 6/24) 40.00
Officer
$158,446 $17,011 $175,457
Laurie Furstenfeld Legal Director 40.00
Highest
$134,659 $6,866 $141,525
Deanne Bray Director of Finance 40.00
Highest
$114,874 $13,600 $128,474
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
2024 $3,907,134 $1,759,505 $4,411,123 $2,147,629
2023 $2,515,170 $1,964,104 $2,263,406 $551,066
2022 $1,865,993 $1,361,689 $1,695,896 $504,304
2022 $767,887 $737,923 $1,710,798 $29,964
2021 $1,540,139 $1,166,817 $1,193,801 $373,322
2020 $1,072,403 $968,740 $877,049 $103,663
2019 $980,817 $651,565 $671,866 $329,252
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