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Nonprofiteer
← WU YEE CHILDRENS SERVICES

Form 990 for tax year 2022

Filed by WU YEE CHILDRENS SERVICES.

Totals

Total revenue
$71,788,231
Total expenses
$65,039,505
Contributions and grants received
$71,367,658
Grants paid
$30,472,055
Program service revenue
$77,144
Investment income
$271,361
Other revenue
$72,068
Total assets, end of year
$24,639,723
Total liabilities, end of year
$13,094,300
Net assets or fund balances, end of year
$11,545,423
Program services expenses (Part IX)
$61,110,846
Management and general expenses
$3,574,634
Fundraising expenses
$354,025
Program service expenses (Part III)
$61,110,846

Program services were 94.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $55,018

  • 1e · Government grants (contributions)

    $64,148,204

  • 1f · All other contributions, gifts and grants

    $7,164,436

  • 2a · Program service revenue: PROGRAM FEES

    total $77,144 · related or exempt $77,144

  • 3 · Investment income

    total $267,954 · excluded $267,954

  • 7a · Gross sales of assets other than inventory

    securities $3,407

  • 7b · Less cost or other basis and sales expenses

    securities $0

  • 7c · Gain or loss

    securities $3,407

  • 7d · Net gain or loss

    total $3,407 · excluded $3,407

  • 8a · Fundraising events: gross income

    $117,659

  • 8a · Fundraising events: contributions included on line 1c

    $55,018

  • 8b · Fundraising events: direct expenses

    $48,350

  • 8c · Net income from fundraising events

    total $69,309 · excluded $69,309

  • 11a · Other revenue: REFUNDS

    total $2,759 · excluded $2,759

  • 11e · Other revenue, total

    $2,759

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $30,472,055 · program services $30,472,055

  • 5 · Compensation of officers, directors and key employees

    total $618,006 · management and general $618,006

  • 7 · Other salaries and wages

    total $20,664,557 · program services $18,850,967 · management and general $1,643,900 · fundraising $169,690

  • 8 · Pension plan contributions

    total $3,039,249 · program services $2,801,840 · management and general $212,635 · fundraising $24,774

  • 9 · Other employee benefits

    total $2,475,391 · program services $2,280,738 · management and general $173,934 · fundraising $20,719

  • 10 · Payroll taxes

    total $1,634,147 · program services $1,455,849 · management and general $165,186 · fundraising $13,112

  • 11b · Fees: legal

    total $10,227 · program services $5,520 · management and general $4,707

  • 11c · Fees: accounting

    total $72,525 · management and general $72,525

  • 11g · Fees: other

    total $869,235 · program services $727,918 · management and general $127,373 · fundraising $13,944

  • 12 · Advertising and promotion

    total $32,020 · program services $15,349 · management and general $14,452 · fundraising $2,219

  • 13 · Office expenses

    total $100,808 · program services $92,443 · management and general $6,574 · fundraising $1,791

  • 14 · Information technology

    total $211,531 · program services $200,721 · management and general $8,313 · fundraising $2,497

  • 16 · Occupancy

    total $2,325,718 · program services $2,206,864 · management and general $91,402 · fundraising $27,452

  • 17 · Travel

    total $49,713 · program services $26,821 · management and general $21,443 · fundraising $1,449

  • 19 · Conferences, conventions and meetings

    total $42,636 · program services $33,546 · management and general $7,969 · fundraising $1,121

  • 22 · Depreciation, depletion and amortization

    total $46,228 · management and general $46,228

  • 23 · Insurance

    total $104,087 · program services $49,896 · management and general $46,979 · fundraising $7,212

  • 24a · Other expenses: PROG MATERIALS/SUPPLIES

    total $705,218 · program services $646,699 · management and general $45,988 · fundraising $12,531

  • 24b · Other expenses: SUBSCRIPS/MEMBERSHIPS

    total $662,254 · program services $607,301 · management and general $43,186 · fundraising $11,767

  • 24c · Other expenses: OUTREACH AND OTHER

    total $379,291 · program services $215,968 · management and general $131,308 · fundraising $32,015

  • 24d · Other expenses: TRAINING

    total $266,447 · program services $209,637 · management and general $49,803 · fundraising $7,007

  • 24e · All other expenses

    total $258,162 · program services $210,714 · management and general $42,723 · fundraising $4,725

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,922,062 · end of year $1,194,424

  • 2 · Savings and temporary cash investments

    beginning of year $314,752 · end of year $8,797,698

  • 4 · Accounts receivable

    beginning of year $5,480,521 · end of year $2,888,926

  • 9 · Prepaid expenses and deferred charges

    beginning of year $272,931 · end of year $279,122

  • 10a · Land, buildings and equipment: cost or other basis

    $9,654,024

  • 10b · Land, buildings and equipment: accumulated depreciation

    $1,685,683

  • 10c · Land, buildings and equipment, net

    beginning of year $1,468,707 · end of year $7,968,341

  • 15 · Other assets

    beginning of year $38,863 · end of year $3,511,212

  • 17 · Accounts payable and accrued expenses

    beginning of year $4,301,343 · end of year $5,798,658

  • 19 · Deferred revenue

    beginning of year $206,912 · end of year $1,704,710

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $1,540,000

  • 25 · Other liabilities

    beginning of year $192,884 · end of year $4,050,932

  • 27 · Net assets without donor restrictions

    beginning of year $3,467,454 · end of year $8,907,207

  • 28 · Net assets with donor restrictions

    beginning of year $1,329,243 · end of year $2,638,216

Mission and programs · 2022

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.

Activities or mission (Part I)

WU YEE'S MISSION IS TO CREATE OPPORTUNITIES FOR CHILDREN TO BE HEALTHY (CONTINUED ON SCHEDULE O)FOR FAMILIES TO THRIVE AND FOR COMMUNITIES TO BE STRONG. WU YEE'S PROGRAMS FOCUS ON PREVENTION, EARLY INTERVENTION, EDUCATION, AND ADVOCACY. WE OFFER A VARIETY OF SERVICES THROUGH CENTER-BASED INFANT/TODDLER AND PRESCHOOL CARE, FAMILY CHILD CARE (FCC), AND HOME BASED SERVICES DESIGNED TO SUPPORT FAMILIES WITH EDUCATIONAL OPPORTUNITIES, RESOURCES, AND TO PREPARE CHILDREN TO BE SUCCESSFUL IN SCHOOL.

  • FAMILY AND COMMUNITY SERVICES PROGRAMTHIS PROGRAM INCLUDES 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. ADDITIONALLY, WE ADMINISTER CHILD CARE PAYMENTS TO EARLY LEANING SCHOLARSHIP (ELS) QUALIFIED PROVIDERS. THIS ESSENTIAL PROGRAM ALLOWS PARENTS TO WORK OR TO ATTEND VOCATIONAL TRAINING (SEE SCH O) 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 1752 CHILDREN AND 1362 FAMILIES IN TOTAL THROUGH THIS CITY-FUNDED PROGRAM, A MONTHLY AVERAGE OF 1068 CHILDREN DURING THE FISCAL YEAR ENDED JUNE 30, 2023.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.

    Expenses $31,898,827 · Grants $28,170,645

  • WU 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 SCH O)DURING THE FISCAL YEAR ENDED JUNE 30, 2023, WE SERVED 438 CHILDREN IN TWELVE CHILD DEVELOPMENT CENTERS THROUGHOUT THE CITY OF SAN FRANCISCO, 46 CHILDREN THROUGH THE FAMILY CHILD CARE PROGRAM, AND 120 PREGNANT WOMEN AND CHILDREN THROUGH THE HOME-VISITING PROGRAM. WE PROVIDED IN-PERSON SERVICES THROUGHOUT THE YEAR TO ALL CHILDREN AND FAMILIES. OTHER CHILD DEVELOPMENT PROGRAMS INCLUDE EARLY HEAD START FAMILY CHILD CARE NETWORK, CHILD CARE PROVIDER TRAINING, FAMILY CHILD CARE QUALITY CONNECTIONS COACHING AND TRAINING, AND CHILD AND ADULT CARE FOOD PROGRAM.

    Expenses $29,212,019 · Grants $2,301,410 · Revenue $77,144

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Jim Chappell

    PRESIDENT

    Total calculated
    $0
    Hours/week
    4

  • Sonya Thomas

    IMMEDIATE PAST PRESIDENT

    Total calculated
    $0
    Hours/week
    3

  • Sharon Donovan

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    3

  • Albert Lee

    TREASURER

    Total calculated
    $0
    Hours/week
    2

  • Raymond Delacruz

    SECRETARY

    Total calculated
    $0
    Hours/week
    2

  • Rocio Cendejas

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Jackson Chin

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Victoria Chin

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Bob Daoro

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Samira Khan

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Milu Maggan

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Dean Marotta

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Catherine Ngo

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Diana Pohle

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Cindy Yang

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Monica S Walters

    CHIEF EXECUTIVE OFFICER

    Total calculated
    $316,860
    From this org
    $263,310
    From related orgs
    $0
    Other
    $53,550
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $263,310
    Bonus
    $0
    Other
    $0
    Deferred
    $44,720
    Nontaxable benefits
    $8,830
    Filer's total
    $316,860

  • Mark Tao

    CHIEF FINANCIAL OFFICER

    Total calculated
    $290,750
    From this org
    $231,872
    From related orgs
    $0
    Other
    $58,878
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $231,872
    Bonus
    $0
    Other
    $0
    Deferred
    $50,048
    Nontaxable benefits
    $8,830
    Filer's total
    $290,750

  • Maureen Michelle Lott

    DIRECTOR OF HR

    Total calculated
    $201,872
    From this org
    $170,308
    From related orgs
    $0
    Other
    $31,564
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $170,308
    Bonus
    $0
    Other
    $0
    Deferred
    $22,734
    Nontaxable benefits
    $8,830
    Filer's total
    $201,872

  • Michael Neumann

    CHIEF OPERATING OFFICER

    Total calculated
    $189,014
    From this org
    $158,195
    From related orgs
    $0
    Other
    $30,819
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $158,195
    Bonus
    $0
    Other
    $0
    Deferred
    $21,989
    Nontaxable benefits
    $8,830
    Filer's total
    $189,014

  • Cheryl L Horney

    CHILD DEVELOPMENT DIRECTOR

    Total calculated
    $189,309
    From this org
    $153,781
    From related orgs
    $0
    Other
    $35,528
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $153,781
    Bonus
    $0
    Other
    $0
    Deferred
    $26,698
    Nontaxable benefits
    $8,830
    Filer's total
    $189,309

  • Yibao Mai

    ELS MANAGER

    Total calculated
    $178,622
    From this org
    $148,183
    From related orgs
    $0
    Other
    $30,439
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $148,183
    Bonus
    $0
    Other
    $0
    Deferred
    $21,609
    Nontaxable benefits
    $8,830
    Filer's total
    $178,622

  • Virginia Cheung

    DIRECTOR OF ADVANCEMENT

    Total calculated
    $178,142
    From this org
    $144,409
    From related orgs
    $0
    Other
    $33,733
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $144,409
    Bonus
    $0
    Other
    $0
    Deferred
    $24,903
    Nontaxable benefits
    $8,830
    Filer's total
    $178,142

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 3
THE INDEPENDENT BOARD REVIEWS A NORTHERN CALIFORNIA NONPROFIT COMPENSATION SURVEY AND DETERMINES THE APPROPRIATE PAY FOR THE CEO. IF THE CEO RECEIVES A BONUS OR ONETIME STIPENDS, THE BOARD NEEDS TO DISCUSS AND APPROVE. THE DISCUSSION TAKES PLACE DURING THE EXECUTIVE SESSIONS OF THE BOARD MEETINGS, AND NO STAFF MEMBERS ATTEND THESE SESSIONS.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2022
Filed
9 April 2024
IRS schema version
2022v5.0
Source object
202401019349300645

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