Ocean Beach Child Care Project

Tax-deductible

San Diego, CA501(c)(3)Human ServicesEIN 51-0174901Revenue $993K in FY2025

On file with the IRS2041 Chatsworth Blvd, 92107-2732 · San Diego, CATax-exempt since Jan 1976Publicly supported charity — 170(b)(1)(A)(vi)

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To provide affordable Child Care services to low income families.

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
$91K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2025 · 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
4 of 5
filings with a surplus
Average surplus $136K a year · 15% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$91K
to officers and key staff · 10% of spending
Top officer’s pay higher than 81% of similar orgs
Looks good: pay to officers and key staff is 10% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
7 mo
of spending, in cash
Looks good: 7.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$23K
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 6 voting members
Concern: none of 6 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$993K
-9% vs prior year
Spent
$947K
To programs
100%
Net assets
$718K
By yearFY2020–FY2025
Revenue
$993K
FY2025▼ -9%
Tap a bar for its year
Revenue by fiscal year
FY2020$601K
FY2021$658K
FY2023$1.2M
FY2024$1.1M
FY2025$993K
Expenses
$947K
FY2025▲ +14%
Tap a bar for its year
Expenses by fiscal year
FY2020$612K
FY2021$653K
FY2023$833K
FY2024$828K
FY2025$947K
Net assets
$718K
FY2025▲ +7%
Tap a bar for its year
Net assets by fiscal year
FY2020$18K
FY2021$14K
FY2023$406K
FY2024$672K
FY2025$718K

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jan 1976.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $947K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

6 people listed on the 990; $91K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Director
$91,414Pt VII · Sec A
President
$0Pt VII · Sec A
Vice President/Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Parent Representative
$0Pt VII · Sec A
Parent Representative
$0Pt VII · Sec A

Maria C Mendoza’s $91K as Executive Director is at the 81st percentile of top reported officer pay among 2168 $100K–1M human services 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 · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2021FY2020
Carolina Cortes—$122,798$103,000$86,369$82,796
Maria C Mendoza$91,414————

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.

See Ocean Beach Child Care Project executive salaries →

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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 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Offers affordable childcare for low-income families.

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Provided by the organization

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1 program · $947K · in their own filed words · FY2024
01

The child development center served approximately 246 days of enrollment catered to infant care and pre-school children of low income families.

$947Kprogram expense

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$993K
Ln 12
Gifts and grantsLn 1h$969K
Fees for servicesLn 2g$24K
Investment incomeLn 3$104
Money outPt IX
$947K
Ln 25
Programscol B$947K
Owns and owesPt X
$718K
net assets · Ln 32
Cash and savingsLn 1–2$585K
Total assetsLn 16$741K
LiabilitiesLn 26$23K
PeoplePt VI, VII
6
listed · VII A
PaidVII A1
Voting boardVI 1a6
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$969K
Government grantsLn 1e$940K
Noncash giftsLn 1g$29K
Fees for servicesLn 2g$24K
Investment incomeLn 3$104
Total revenueLn 12$993K
Assets in detailPt X, end of year
CashLn 1$585K
Cash and savings togetherLn 1–2$585K
Other assetsLn 15$146K
Total assetsLn 16$741K
LiabilitiesLn 26$23K
Net assetsLn 32$718K
OperationsPt I, VI
EmployeesI 513
VolunteersI 60
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$557K$585K
Total assetsLn 16$708K$741K
LiabilitiesLn 26$35K$23K
Net assetsLn 32$672K$718K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$91K$91K
Pay of disqualified personsLn 6$587K$587K
Other employee benefitsLn 9$29K$29K
Payroll taxesLn 10$54K$54K
Accounting feesLn 11c$15K$15K
OccupancyLn 16$35K$35K
InsuranceLn 23$13K$13K
Other expenses (24a–d)Ln 24$112K$112K
All other expensesLn 24e$11K$11K
Total functional expensesLn 25$947K$947K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $993K$947K$46K$718K 990 PDF
FY2024 $1.1M$828K$266K$672K 990 PDF
FY2023 $1.2M$833K$375K$406K 990 PDF
FY2022 Not on file
FY2021 $658K$653K$5K$14K 990 PDF
FY2020 $601K$612K−$11K$18K 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 FY2025 990 (6 parts)
Part I · Summary $993,063 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,083,993$968,902
I-9 Program service revenuePrior year $10,357$24,057
I-10 Investment incomePrior year $78$104
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $1,094,428$993,063
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $674,368$761,309
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $153,638$186,065
I-18 Total expensesPrior year $828,006$947,374
I-19 Revenue less expensesPrior year $266,422$45,689
Part VI · Governance 0 of 6 board members independent, 4 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $993,063 across 7 lines filed
VIII-1e Government grants$939,537
VIII-1f All other contributions, gifts and grants$29,365
VIII-1g Noncash contributions (included above)$29,365
VIII-1h Total contributions, gifts and grants$968,902
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $24,057$24,057
VIII-3 Investment incomeRelated to mission $104$104
VIII-12 Total revenueRelated to mission $24,161 · Unrelated business $0 · Excluded from tax $0$993,063
Part IX · Statement of functional expenses $947,374 across 9 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $91,414$91,414
IX-6 Pay of disqualified personsPrograms $587,354$587,354
IX-9 Other employee benefitsPrograms $28,653$28,653
IX-10 Payroll taxesPrograms $53,888$53,888
IX-11c Accounting feesPrograms $15,000$15,000
IX-16 OccupancyPrograms $34,801$34,801
IX-23 InsurancePrograms $13,398$13,398
IX-24 Other expenses (24a–d)Programs $112,349$112,349
IX-24e All other expensesPrograms $10,517$10,517
IX-25 Total functional expensesPrograms $947,374 · Management $0 · Fundraising $0$947,374
Part X · Balance sheet $741,079 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $556,876$584,992
X-4 Accounts receivableStart of year $8,248$10,071
X-15 Other assetsStart of year $142,508$146,016
X-16 Total assetsStart of year $707,632$741,079
X-17 Accounts payable and accrued expensesStart of year $15,300$15,300
X-19 Deferred revenueStart of year $12,000$0
X-25 Other liabilitiesStart of year $7,987$7,745
X-26 Total liabilitiesStart of year $35,287$23,045
X-27 Net assets without donor restrictionsStart of year $672,345$718,034
X-32 Total net assets or fund balancesStart of year $672,345$718,034
X-33 Total liabilities and net assetsStart of year $707,632$741,079
Part XI · Reconciliation of net assets $718,034 net assets at year end
XI-1 Total revenue$993,063
XI-2 Total expenses$947,374
XI-3 Revenue less expenses$45,689
XI-4 Net assets at start of year$672,345
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$718,034

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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