San Francisco Early Care Educators Resource Program FY2021 filing

Tax-deductible

San Francisco, CA501(c)(3)EducationEIN 47-2219433Revenue $207K in FY2021

On file with the IRSecesf.org445 Church St, 94114-1720 · San Francisco, CATax-exempt since Feb 2015Publicly supported charity — 170(b)(1)(A)(vi)

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To work for the highest quality early care and education for all

501(c)(3) charity; gifts are tax-deductible.
90¢ of each $1 spent went to programs.
$100K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $4K a year · 2% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
90%
of spending
Looks good: 90% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$100K
to officers and key staff · 49% of spending
Concern: pay to officers and key staff is 49% of spending; over 30%.
Pt VII · Sec A
Cash reserves
7 mo
of spending, in cash
Looks good: 6.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$66K
48% of total assets
Looks good: liabilities are 48% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$207K
Spent
$205K
To programs
90%
Net assets
$71K
By yearFY2021–FY2025
Revenue
$207K
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$207K
FY2022$185K
FY2023$241K
FY2024$186K
FY2025$187K
Expenses
$205K
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$205K
FY2022$183K
FY2023$239K
FY2024$174K
FY2025$186K
Net assets
$71K
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021$71K
FY2022$73K
FY2023$75K
FY2024$87K
FY2025$87K

From the FY2021 Form 990 (year ending June 2021) · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 2015.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

90 cents of each dollar spent went to programs.

Program services 90% · $184K Management & general 10% · $22K Fundraising 0% · $28

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

11 people listed on the 990; $100K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
$100,427Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Co-Chair
$0Pt VII · Sec A
Board Co-Chair
$0Pt VII · Sec A

Sara Hicks-Kilday’s $109K as Director is at the 87th percentile of top reported officer pay among 1613 $100K–1M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Sara Hicks-Kilday$108,681$104,018$103,703$100,427$100,427

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Advocates for the best early childhood education and care for everyone.

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Provided by the organization

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3 programs · $175K · in their own filed words · FY2020
01

Leadership Development

Held meetings and events promoting leadership in early care and education practice, policy, and peer support. Initiated Teacher and Administrative/Pedagogic Leader Focus Groups. Provided eNewsletters and updates supporting COVID financial, and health and safety practices.

$125Kprogram expense
02

Sf Community Development

Supported leaders representing educator needs at local planning committees ECE Department community advisory bodies chaired workforce committee, developed plans for use of new funding, evaluated policy impact on current practices, COVID needs and recommended changes.

$28Kprogram expense
03

Sf Gov and Community Engagement

Held convenings that included both educators and community members to identify key areas of need, developed innovative program models for pandemic response and continued flow of information, researched areas of need and shared information with ECESF community and partners.

$22Kprogram expense

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$207K
Ln 12
Gifts and grantsLn 1h$207K
Money outPt IX
$205K
Ln 25
Programscol B$184K
Managementcol C$22K
Fundraisingcol D$28
Owns and owesPt X
$71K
net assets · Ln 32
Cash and savingsLn 1–2$116K
Total assetsLn 16$137K
LiabilitiesLn 26$66K
PeoplePt VI, VII
11
listed · VII A
PaidVII A1
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$207K
Government grantsLn 1e$205K
Total revenueLn 12$207K
Assets in detailPt X, end of year
CashLn 1$116K
Cash and savings togetherLn 1–2$116K
Other assetsLn 15$155
Total assetsLn 16$137K
LiabilitiesLn 26$66K
Net assetsLn 32$71K
OperationsPt I, VI
EmployeesI 53
VolunteersI 6250
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$24K$116K
Total assetsLn 16$140K$137K
LiabilitiesLn 26$71K$66K
Net assetsLn 32$69K$71K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$99K$97K$2K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$25K$23K$1K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$439$439
Payroll taxesLn 10$10K$10K$38
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$16K$16K
Lobbying feesLn 11d$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$19K$19K
Advertising and promotionLn 12$14K$14K
Office expensesLn 13$6K$5K$624
Information technologyLn 14$11K$11K
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$2K$778$2K
Other expenses (24a–d)Ln 24$2K$2K$145$28
All other expensesLn 24e$0
Total functional expensesLn 25$205K$184K$22K$28

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $187K$186K$595$87K 990 PDF
FY2024 $186K$174K$12K$87K 990 PDF
FY2023 $241K$239K$2K$75K 990 PDF
FY2022 $185K$183K$3K$73K 990 PDF
FY2021 Viewing $207K$205K$2K$71K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $206,836 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $185,051$206,836
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenuePrior year $585$0
I-12 Total revenuePrior year $185,636$206,836
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $123,195$134,051
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $74,312$71,224
I-18 Total expensesPrior year $197,507$205,275
I-19 Revenue less expensesPrior year −$11,871$1,561
Part VI · Governance 10 of 10 board members independent, 3 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
VI-2 Family or business relationship among officers or directorsYes
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $206,836 across 4 lines filed
VIII-1e Government grants$205,156
VIII-1f All other contributions, gifts and grants$1,680
VIII-1h Total contributions, gifts and grants$206,836
VIII-12 Total revenue$206,836
Part IX · Statement of functional expenses $205,275 across 30 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $97,146 · Management $1,755$98,901
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $23,270 · Management $1,397$24,667
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $439$439
IX-10 Payroll taxesPrograms $10,006 · Management $38$10,044
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $16,048$16,048
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $19,031$19,031
IX-12 Advertising and promotionPrograms $14,050$14,050
IX-13 Office expensesPrograms $5,443 · Management $624$6,067
IX-14 Information technologyPrograms $11,482$11,482
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsurancePrograms $778 · Management $1,500$2,278
IX-24 Other expenses (24a–d)Programs $2,095 · Management $145 · Fundraising $28$2,268
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $183,740 · Management $21,507 · Fundraising $28$205,275
Part X · Balance sheet $136,782 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $24,494$115,737
X-3 Pledges and grants receivableStart of year $97,357$3,340
X-9 Prepaid expenses and deferred chargesStart of year $17,701$17,550
X-15 Other assetsStart of year $155$155
X-16 Total assetsStart of year $139,707$136,782
X-17 Accounts payable and accrued expensesStart of year $70,671$66,185
X-26 Total liabilitiesStart of year $70,671$66,185
X-27 Net assets without donor restrictionsStart of year $66,036$67,597
X-28 Net assets with donor restrictionsStart of year $3,000$3,000
X-32 Total net assets or fund balancesStart of year $69,036$70,597
X-33 Total liabilities and net assetsStart of year $139,707$136,782
Part XI · Reconciliation of net assets $70,597 net assets at year end
XI-1 Total revenue$206,836
XI-2 Total expenses$205,275
XI-3 Revenue less expenses$1,561
XI-4 Net assets at start of year$69,036
XI-10 Net assets at end of year$70,597

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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