Form 990 for tax year 2024

Totals

Total revenue

$15,177,706

Total expenses

$14,883,393

Contributions and grants received

$14,963,767

Grants paid

$268,336

Program service revenue

$9,011

Investment income

$198,113

Other revenue

$6,815

Total assets, end of year

$7,172,278

Total liabilities, end of year

$5,335,703

Net assets or fund balances, end of year

$1,836,575

Program services expenses (Part IX)

$14,829,710

Management and general expenses

$53,683

Fundraising expenses

$0

Program service expenses (Part III)

$14,829,710

Program services were 99.6% 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.

Mission and programs · 2024

• Contracts CAPP, C2AP, C3AP: Alternative Payment Programs are intended to serve two primary purposes: (1) enable low to moderate income families to look for work, work, pursue an education or training program, and (2) support the early childhood development of children from said households. The Alternative Payment Program implements the guidelines issued by the California Department of Social Services to determine which families are eligible for a payment assistance voucher. Case managers assess eligibility, complete the enrollment process with families, and help them find child care that meets their needs. The Alternative Payment Program then reimburses the child care provider directly for the hours of eligible care authorized for the family. During FY 2024-2025, payment assistance was provided to 1,295 children and 869 families in these programs.

  Expenses $10,407,020 · Revenue $9,011

• COCP- Cost of Care Plus stipends are supplemental payments associated with each attendance log for services beginning December 2023. Implemented by CDSS via CCB 23-37 and CCB CCB 25-29, these supplemental per-child payments are based on each child care providers Region and Center Licensed, Family Child Care Home Licensed, or License-Exempt status.

  Expenses $2,468,078

• Quality Counts and Early Learning Programs:Quality Counts provides information, resources, and coaching to early care and education programs, including centers, family child care homes and informal caregivers serving children ages 0-5. The program goal is to enhance the quality of child care programs and to recognize the efforts of early childhood professionals to provide quality early learning and educational experiences to the children in our county. During 2024-2025, there were 41 sites participating in Quality Counts serving more than 521 children. Participants of Quality Counts develop quality improvement plans, receive individualized coaching, and have access to an array of free professional development trainings. They are also provided with incentives and materials to support their programs.Our Early Learning Programs provide families and caregivers with resources, activities, and support to foster childrens growth and development. These programs emphasize hands-on learning, developmental screenings, and empowering parents as their childs first teacher. Programs include the Toy Library and Early Learning Center A safe and enriching space where families and early childhood educators can borrow educational toys and materials at no cost, helping parents model and replicate learning experiences at home; Active Minds & Learn & Grow Playgroups bilingual Interactive sessions that support cognitive, social-emotional, and school readiness development through play-based learning and exploration. Parents/caregivers are empowered as their childs first teacher through modeling and coaching from staff. They learn about their childs developmental stage, strategies to expand skills through engaging interactions, and ways to foster quality early learning experiences. Families receive resources such as books and activities to extend learning at home; ASQ Developmental Screenings Screenings using ASQ-3/ASQ-SE questionnaires, with personalized recommendations and resources to support each childs developmental needs. When concerns are identified, staff provide referrals to appropriate services and specialists to ensure families receive the support they need. Additionally we hosted two family events in FY2024-2025; Family Fun Day and No Sweet Trick or Treat - both events are designed to engage families in hands-on early learning activities they can replicate at home, with access to dental and developmental screenings in a family friendly environment. In 20242025, our early learning programs and community events served 375 children and 326 parents/caregivers, reflecting our commitment to expanding access to early learning and family support.Total expenses for these programs were $523,010.

  Expenses $523,010

• Contract Stage 1: Stage 1 or CalWORKS Program: CalWORKS primary purpose is to enable eligible unstable families to accomplish their approved activity, so they can become self-sufficient over the long-term. The Napa County Self-Sufficiency Division determines which families are eligible for a payment assistance voucher. When a CalWORKS participant is eligible to receive child care services, a Stage 1 Authorization is sent to Community Resources for Children. CRC works with CalWORKS families to connect them to child care. The Alternative Payment Program then reimburses the child care provider directly for the hours of eligible care authorized for the family. During FY 2024-2025, CalWORKS payment assistance was provided to 73 children.

  Expenses $431,401

• APP Capacity & CCPU Support: As part of the 2022 Budget Act signed by Governor Newsom, funding was allocated to support APPs in activities including but not limited to: enrolling families, wrap around support for families, accurate data collection, and reporting on ARPA Stabilization Grants. As part of the Child Care Provider Union Collective Bargaining Agreement, CDSS allocated funds to support APPs necessary work to be in compliance with all CCPU agreed upon requests including: dues deductions and various incoming data requests. Total program expenses were $368,882.

  Expenses $368,882

• Contract CRRP: The Resource and Referral Program imparts information to parents about the full range of child care and early education options available to families. Parents/caregivers are provided with personalized child care referrals to licensed and license-exempt child care facilities within the county and receive counseling and resources on how to choose a child care program, licensing requirements and parental rights. The program also maintains data on the supply of and demand for child care in Napa County and provides technical assistance to existing and prospective child care programs. In 2024-2025 the Resource and Referral program received 3,593 requests for child care referrals. Total program expenses were $270,530.

  Expenses $270,530

• BRIDGE: The BRIDGE program provides child care vouchers, child care navigation services, and Trauma Informed Care Trainings and materials to children that are Napa County dependents and their child care providers when a child is placed out of the home. Child Welfare Services determines family eligibility and sends Community Resources for Children referrals for BRIDGE eligible foster families, resource families, or relative caregivers. The BRIDGE program prioritizes streamlined enrollments, continuity of care between placements, and TIC resource availability to providers. In FY 2024-2025 the BRIDGE program served 18 children. Total program expenses were $141,517.

  Expenses $141,517

• CDSS Stipends for BRIDGE, Stage 1, CAPP, C2AP & C3AP: Transitional Payments were sent on behalf of CDSS and signed bill SB 140. SB 140 determined a flat-rate amount for all child care providers based on April 2023 payments to child care providers. Centers were paid $3,000, large FCCHs were paid $3,000, small FCCHs were paid $2,500, and license-exempt providers were paid $500. Implementation instructions can be located on CCB 23-32. Total expenses were $62,435.

  Expenses $62,435

• Total Small Projects other program expenses were $58,837.

  Expenses $58,837

• Contracts CCIP: Our staff provide professional development through the Child Care Initiative Project contract and other grants to early childhood educators, including those who work at centers, family child care homes and as informal caregivers. Trainings included best practices in education (such as infant/toddler care, trauma-informed care, inclusion of children with special needs, and emergency preparedness), business fundamentals training (insurance, taxes and recordkeeping), wellness and peer support groups. Stipends were provided to 15 newly licensed providers who met certain eligibility criteria. In 2024-2025, we provided training and support to 92 adults. Total program expenses were $48,555.

  Expenses $49,335

• Total Napa Valley Vintners other program expenses were $23,913.

  Expenses $23,913

• Withheld by Nonprofiteer: this text may name a private individual.

  Expenses $19,983

• CHST: The California Health and Safety Training program provides reimbursements to current providers to cover the cost of required Preventative Health and Safety and CPR/First Aid training. In 2024-2025, 36 providers received funds. Total program expenses were $4,769.

  Expenses $4,769

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here. A text marked withheld matched a screen for wording that may name a private individual, such as an honorific or "in memory of". Most of what it withholds names no one; it is withheld so that what does is never shown.

Listed in Part VII

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

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

20 March 2026

IRS schema version

2024v5.2

Source object

202640799349300424

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