Skip to content
Nonprofiteer
← WU YEE CHILDRENS SERVICES

Form 990 for tax year 2024

Filed by WU YEE CHILDRENS SERVICES.

Totals

Total revenue
$93,683,522
Total expenses
$93,614,027
Contributions and grants received
$92,338,936
Grants paid
$49,400,639
Program service revenue
$47,224
Investment income
$951,014
Other revenue
$346,348
Total assets, end of year
$37,879,996
Total liabilities, end of year
$18,973,178
Net assets or fund balances, end of year
$18,906,818
Program services expenses (Part IX)
$88,111,399
Management and general expenses
$5,240,027
Fundraising expenses
$262,601
Program service expenses (Part III)
$88,111,399

Program services were 94.1% 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.

  • 1e · Government grants (contributions)

    $91,409,807

  • 1f · All other contributions, gifts and grants

    $929,129

  • 2a · Program service revenue: PROGRAM FEES

    total $47,224 · related or exempt $47,224

  • 3 · Investment income

    total $951,014 · excluded $951,014

  • 11a · Other revenue: LIFF LOAN FORGIVENESS

    total $285,572 · excluded $285,572

  • 11b · Other revenue: OTHER REVENUE

    total $60,776 · excluded $60,776

  • 11e · Other revenue, total

    $346,348

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $49,400,639 · program services $49,400,639

  • 5 · Compensation of officers, directors and key employees

    total $684,778 · management and general $684,778

  • 7 · Other salaries and wages

    total $25,299,467 · program services $23,707,202 · management and general $1,579,824 · fundraising $12,441

  • 8 · Pension plan contributions

    total $3,854,293 · program services $3,574,674 · management and general $277,626 · fundraising $1,993

  • 9 · Other employee benefits

    total $2,525,906 · program services $2,339,433 · management and general $185,169 · fundraising $1,304

  • 10 · Payroll taxes

    total $2,366,029 · program services $2,173,766 · management and general $191,051 · fundraising $1,212

  • 11b · Fees: legal

    total $9,683 · management and general $9,683

  • 11c · Fees: accounting

    total $147,669 · management and general $147,669

  • 11g · Fees: other

    total $1,987,686 · program services $1,218,491 · management and general $569,121 · fundraising $200,074

  • 12 · Advertising and promotion

    total $87,422 · management and general $87,422

  • 13 · Office expenses

    total $101,252 · program services $101,252

  • 16 · Occupancy

    total $3,586,218 · program services $3,428,806 · management and general $121,178 · fundraising $36,234

  • 17 · Travel

    total $46,549 · program services $29,820 · management and general $16,729

  • 22 · Depreciation, depletion and amortization

    total $477,545 · management and general $477,545

  • 23 · Insurance

    total $147,888 · management and general $147,888

  • 24a · Other expenses: OTHER EXPENSES

    total $1,080,175 · program services $668,899 · management and general $411,276

  • 24b · Other expenses: PROG. MATERIALS/SUPPLIE

    total $591,474 · program services $507,836 · management and general $75,709 · fundraising $7,929

  • 24c · Other expenses: EQUIPMENT

    total $393,161 · program services $188,247 · management and general $203,500 · fundraising $1,414

  • 24d · Other expenses: TRAINING

    total $378,011 · program services $324,152 · management and general $53,859

  • 24e · All other expenses

    total $448,182 · program services $448,182

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,645,061 · end of year $1,670,424

  • 2 · Savings and temporary cash investments

    beginning of year $31,623,624 · end of year $11,605,887

  • 3 · Pledges and grants receivable

    beginning of year $3,776,597 · end of year $600,000

  • 4 · Accounts receivable

    beginning of year $8,782,563 · end of year $7,360,322

  • 9 · Prepaid expenses and deferred charges

    beginning of year $270,478 · end of year $395,344

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

    $13,953,214

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

    $2,618,227

  • 10c · Land, buildings and equipment, net

    beginning of year $11,406,968 · end of year $11,334,987

  • 15 · Other assets

    beginning of year $5,645,925 · end of year $4,913,032

  • 17 · Accounts payable and accrued expenses

    beginning of year $6,247,149 · end of year $7,909,038

  • 19 · Deferred revenue

    beginning of year $29,082,040 · end of year $4,539,987

  • 24 · Unsecured notes and loans payable

    beginning of year $1,540,000

  • 25 · Other liabilities

    beginning of year $6,244,704 · end of year $6,524,153

  • 27 · Net assets without donor restrictions

    beginning of year $15,165,915 · end of year $17,053,871

  • 28 · Net assets with donor restrictions

    beginning of year $4,871,408 · end of year $1,852,947

Mission and programs · 2024

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 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.

    Expenses $55,745,828 · Grants $49,307,850 · Revenue $47,224

  • 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.

    Expenses $32,365,571 · Grants $92,789

As filed on the 2024 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

  • Victoria Chin

    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

  • Bob Daoro

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Michelle Droz

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Samira Khan

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Michael Lai

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Milu Maggin

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Dean Marotta

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Gabriela Vasquez

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Cindy Yang

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Michael Neumann

    COO (THRU 7/24)

    Total calculated
    $133,919
    From this org
    $123,833
    From related orgs
    $0
    Other
    $10,086
    Hours/week
    40

  • Monica S Walters

    CHIEF EXECUTIVE OFFICER

    Total calculated
    $396,111
    From this org
    $324,400
    From related orgs
    $0
    Other
    $71,711
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $324,400
    Bonus
    $0
    Other
    $0
    Deferred
    $61,765
    Nontaxable benefits
    $9,946
    Filer's total
    $396,111

  • Mark Tao

    CFO (THRU 3/25)

    Total calculated
    $379,201
    From this org
    $303,386
    From related orgs
    $0
    Other
    $75,815
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $303,386
    Bonus
    $0
    Other
    $0
    Deferred
    $65,869
    Nontaxable benefits
    $9,946
    Filer's total
    $379,201

  • Maureen Michelle Lott

    DIRECTOR OF HR (THRU 10/24)

    Total calculated
    $224,601
    From this org
    $177,360
    From related orgs
    $0
    Other
    $47,241
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $177,360
    Bonus
    $0
    Other
    $0
    Deferred
    $38,953
    Nontaxable benefits
    $8,288
    Filer's total
    $224,601

  • Cheryl L Horney

    CHILD DEVELOPMENT DIRECTOR

    Total calculated
    $244,127
    From this org
    $187,929
    From related orgs
    $0
    Other
    $56,198
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $187,929
    Bonus
    $0
    Other
    $0
    Deferred
    $46,252
    Nontaxable benefits
    $9,946
    Filer's total
    $244,127

  • Easter Marie Calvit

    DIR. OF FAMILY & COMM. SVCS

    Total calculated
    $227,167
    From this org
    $183,433
    From related orgs
    $0
    Other
    $43,734
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $183,433
    Bonus
    $0
    Other
    $0
    Deferred
    $33,788
    Nontaxable benefits
    $9,946
    Filer's total
    $227,167

  • Vladislav Kravtsov

    IT DIRECTOR

    Total calculated
    $222,980
    From this org
    $173,372
    From related orgs
    $0
    Other
    $49,608
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $173,372
    Bonus
    $0
    Other
    $0
    Deferred
    $39,662
    Nontaxable benefits
    $9,946
    Filer's total
    $222,980

  • Jung Yee Ng

    ACCOUNTING MANAGER

    Total calculated
    $214,429
    From this org
    $165,988
    From related orgs
    $0
    Other
    $48,441
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $165,988
    Bonus
    $0
    Other
    $0
    Deferred
    $38,495
    Nontaxable benefits
    $9,946
    Filer's total
    $214,429

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
2024
Filed
6 May 2026
IRS schema version
2024v5.5
Source object
202621279349303527

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.