Charity Search / CHILDRENS COMMUNITY CENTER
Human Services (P33Z) IRS Verified DX Registered 990 on File

CHILDRENS COMMUNITY CENTER

EIN: 94-0382301 · BERKELEY, CA 94707-2631 · United States · FY 2023 Data
3 out of 5 57 / 100 Based on 2+ years of filings
Financial strength (30%) 87/100
Reliability (20%) 55/100
Effectiveness (25%) 81/100
Impact (25%) No data yet
Financial data: FY 2023 · Scored 9/13/2026
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Mission Statement

CCC is a play-based/developmental cooperative preschool. The curriculum, based on principles and beliefs about the way children grow and learn, was developed out of learning theories put forth by famous educators such as Jean Piaget and John Dewey. The prominent idea behind the developmental philosophy is that children at the preschool age learn best through play. It follows that children at CCC have a great deal of choice in how they spend their time: their play leads the way for the majority of time they are at school. Appropriate social interaction is also a major goal of a developmental program, and CCC activities such as snack time and community meeting encourage the children to interrelate with others. CCC is special in that it is a parent/teacher cooperative. For parents, this structure can be both more demanding and more rewarding than other types of preschool experiences. Based on our shared commitment to the children and to the work and play of running the school, a strong sense of community flourishes. We also feel that children benefit from parent participation in their early social and educational experiences. Since parents are actively involved with teaching children, parent education is an essential component of the CCC experience. Moms and dads learn skills for resolving conflicts between children, techniques for engaging children in creative play, and supportive ways to set limits. We are also committed to the ideals of anti-bias and non-exclusionary play. Because we live in a society with negative biases about gender, race, cultural backgrounds, disabilities and family structures, we believe in actively fostering children’s anti-bias development. Our program helps children appreciate their similarities and differences, and respect, value and comfortably interact with diverse people. Similarly, exclusionary play is discouraged at CCC; rather, the child who is excluding may be asked about his/her game, and whether some role might be found for the child who wants to participate. If the exclusion arises from perceived “differences” noticed by the children, teachers and parents help the children discuss those differences, recognize that we are all unique in our own way, and understand that these special qualities are not a reason for exclusion. Our school is a place where everyone contributes; there are no winners or losers. Children learn positive skills to effectively deal with conflicts that may occur during their play and interactions. At CCC, we have created a safe environment in which children can develop independence, competence and strong self-esteem.

Financial Overview — FY 2023
$845K
Total Revenue
$753K
Total Expenses
$791K
Net Assets
17
Employees
Revenue Sources
Expense Breakdown
Program Expense Ratio 79.1%
Fundraising Efficiency 1.0%
Operating Reserve 12.61x
Liability-to-Asset 9.3%
Revenue Diversification 87.7%
Executive Compensation $310K
Compared with Peers
FY 2023
Compared with 20,874 similar organizations (United States, Human Services, $100K–$1M in expenses), FY 2023.
This organization Middle half of peers (P25–P75) Peer median
Ratio This org Peer median Position (P10 → P90)
Program expense ratio
Program expenses / total expenses · higher is better
79.1% 86.4%
P10P90
Below median
Admin expense ratio
Management and general / total expenses · lower is better
20.9% 10.4%
P10P90
Bottom quarter
Fundraising expense ratio
Fundraising expenses / total expenses · lower is better
0.0% 0.0%
P10P90
Below median
Fundraising efficiency
Fundraising expenses / gross fundraising income · lower is better
1.0% 17.3%
P10P90
Above median
Operating reserve
Months of expenses covered by net assets · higher is better
12.6 mo 8.6 mo
P10P90
Above median
Liabilities to assets
Total liabilities / total assets · lower is better
9.3% 1.8%
P10P90
Below median
Revenue concentration
Share of revenue from the largest source · lower is better
87.7% 96.8%
P10P90
Above median
Revenue growth
Year over year revenue growth
1.9% 7.2%
P10P90
Expense growth
Year over year expense growth
23.4% 11.5%
P10P90
Surplus margin
Surplus as a share of revenue
10.9% 2.1%
P10P90
Financial History
Year Revenue Expenses Net Assets Program % Staff
2023 $845K $753K $791K 79.1% 17
2022 $829K $610K $692K 80.0% 14
2021 $796K $493K N/A — 12
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Organization Details
EIN
94-0382301
State
CA
City
BERKELEY
ZIP
94707-2631
Classification
P33Z
Category
Human Services
Rating
3★
Coverage
A
Last Updated
Aug 2026
IRS Ruling Year
1927
Foundation Code
11
Form 990
On File
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