2025-11-17T18:23:32-06:00 2024-12-31 205788602 Glaser and Company LLC 1859 Summerville Ave Suite 800 Charleston SC 29405 990 2024-01-01 201812418 Whole Child International WHOL 3103941000 8581 Santa Monica Blvd 15 West Hollywood CA 90069 Karen Spencer Board Chair 3103941000 2025-11-17 1 0 Erik Glaser CPA P00724565 8438490179 2024 2025-03-06 01:10:19Z Karen Spencer 8581 Santa Monica Blvd 15 West Hollywood CA 90069 1119854 0 X www.wholechild.org X 2004 CA To elevate the quality of childcare globally. 8 8 3 8 0 0 1141930 1115433 0 0 0 0 0 4421 1141930 1119854 0 0 0 0 643202 901250 0 0 10732 621011 498447 1264213 1399697 -122283 -279843 167660 266294 402459 780936 -234799 -514642 X Whole Child International promotes positive developmental outcomes for children through child protection systems strengthening and improving the quality of care for children in low- and middle-income countries. 0 0 1167847 Whole Child International believes that a nurturing, consistent relationship between children and caregivers is essential to the development of the cognitive, emotional, social, and motor skills of the child. Improving the quality of care through a cost-effective, context-appropriate approach promotes positive interactions among children and strengthens the bonds between children, parents, and other caregivers as they learn to collaborate, share, and trust one another. By providing safe, supportive care for children from low-income families, we're helping parents stay in the workforce without worrying about childcare. The income from expanded employment, coupled with targeted social services, offers families a better future right at home by reducing household vulnerability to extreme stressors such as increased poverty, interpersonal violence, criminal or extremist involvement, and feeling pressured to migrate or re-migrate.In order to achieve our goals we co-create and work with country governments, policy makers, educators, protection and ECCD supervisors, and caregivers to effectively plan and implement child protection and early childhood development programs. We have identified a number of steps that we follow with our partners:1. Country AssessmentWhole Child International has created a standard tool that can be utilized by governments to conduct an initial assessment of their readiness to go through a care reform process on a national or sub-national level. This tool identifies the necessary components of the care sector that are rooted in best practice where children are supported in community and family-based care. Governments are able to use this tool to prioritize next steps in the care reform process and ensure that a holistic, robust child protection system is developed.2. QCUALS Pre-testWhole Child International developed its flagship measurement tool, the Whole Child International Quality Childcare Universal Assessment for Limited-Resource Settings (WCI-QCUALS) with the goal of creating a free-to-use, cross-cutting monitoring and evaluation tool that assesses overall quality of childcare across the full spectrum of care settings.It was originally designed to measure all factors in a care center that impacts children's well-being, health, and development (physical, cognitive, linguistic, and social-emotional). As part of its programming model, Whole Child now uses this tool to establish a baseline for quality of care when it begins its work.3. University CourseWhole Child International addresses the acute human and technical resource shortage of qualified government supervisors, social workers, policymakers, and other key personnel by developing, implementing, and institutionalizing a series of accredited university courses. These courses develop highly trained professionals that can create, implement, and support high-quality, relationship-based childcare policies and practices that improve children's development and well-being.Whole Child offers two types of courses:1. The policymaker course involves increasing understanding of judges, ministers, and lawyers on child protection issues from a rights-based, relationship-centered standpoint. This is so that they can make the best decisions regarding the placement and follow-up of children and youth in the child protection system. 2. The child protection and early-childhood for technical staff course is designed to facilitate increased awareness and adoption of best practices in childcare. 4. MentoringWhole Child understands that training to increase knowledge is only the first step. In order to work towards sustainable change Whole Child works to ensure that those who have participated in the various training programs internalize and apply what they have learned.Whole Child provides direct personalized mentoring to technical supervisors within the government. The mentoring lasts for approximately one-and-a-half to two years after the training. Each mentee identifies his/her areas for growth and learning goals based on what s/he has learned from the university course, WCI-QCUALS application, and other experience. Through this mentoring process, mentoring to directors and caregivers is modeled to the technical supervisors by Whole Child staff. The mentee, who is a Whole Child trained, government employee, becomes a mentor to provide immediate, positive, and timely feedback to center directors and caregivers.5. Caregiver TrainingFor caregivers and other residential and childcare center staff who work day-to-day with children, we provide training and mentoring in the application of optimal childcare practices.Designed for staff with a range of educational backgrounds and levels of literacy, our caregiver training takes place once a month for nine months and is complemented by hands-on technical training and sustained mentoring for all caregivers who are directly responsible for the care of children.The caregiver training is held one day (8 hours) per month, for nine months. The caregiver training course is supported by four training volumes:A. Caregiver Training: Best Practices in Early Childhood Group Care in Limited-Resource SettingsB. Guide for Direct Care Staff: Better Practices for Group ChildcareC. Guide for Mini-Trainings for Caregivers: Best Practices in Childcare in Limited-Resource SettingsD. A Quick Guide to Evidence-Based Best Practices in Early-Childhood Group Care6. Improving the Physical Space of Childcare Centers As part of the training to caregivers, technical staff, and policymakers, Whole Child works with childcare center staff to restructure the physical space to ensure it supports relationship-centered care. Whole Child provides materials such as developmentally appropriate furniture and other supportive items to help create an environment conducive to responsive respectful care that promotes skills development. This material improvement is not a remodeling of the center, but rather an opportunity to educate center directors and other staff on how the interior space can support improved interactions and a child's wellbeing. These items will vary from center to center informed by the initial assessment and the caregiver training process. Whole Child also promotes the use of locally made, developmentally supportive physical equipment and toys, which contribute to a child's social, motor, and cognitive development in an economically sustainable way. In cases where the needs are significant, Whole Child helps government partners conduct basic safety and hygiene assessments, and supports small-scale infrastructure projects such as: perimeter fencing, asbestos roofing replacement, proper drainage, on-site clean water supply, and age-appropriate, hygienic toilet facilities. 7. QCUALS Post-testIn order to measure the effectiveness of its interventions, Whole Child conducts a QCUALS post-test after the intervention is complete. This way, Whole Child can objectively measure and document the changes in the quality of childcare using the results of the QCUALS pre-test and post-test. Based on the results, Whole Child works with its partners to make any changes or adjustments as necessary to the program and activities. The QCUALS post-test can be used as both a monitoring and evaluation tool depending on when, and how often, it is used. 1167847 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 3 1 0 1 ES 0 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 1 0 CA X Jones & Associates 3237829391 8581 Santa Monica Blvd 15 West Hollywood CA 90069 Karen Spencer Board Chair 20.00 X X 0 0 0 John P Schuster Secretary and Treasurer 5.00 X X 0 0 0 Charles Spencer Term Ended Director and Secretary 5.00 X X 0 0 0 Colleen Aylward Director 1.00 X 0 0 0 Cristina Escallon Director 1.00 X 0 0 0 Isabelle Georgeaux Director 1.00 X 0 0 0 Brian Gott Director 1.00 X 0 0 0 James H Schloemer Director 1.00 X 0 0 0 Julie Grier-Villatte CEO 40.00 X 100000 0 0 100000 0 0 0 0 0 0 0 1020912 94521 1115433 Other 900099 4421 4421 4421 1119854 0 0 4421 100000 50064 42802 7134 613369 613369 171630 159617 10297 1716 16251 15113 975 163 3748 3748 132860 132860 92239 83581 8658 68759 59748 8369 642 8442 5521 2861 60 66396 61748 3984 664 26647 24679 1968 31139 28959 1869 311 4241 3945 254 42 14045 7824 6221 Program implementation 43283 43283 Miscellaneous 4311 4311 Communication and mater 2337 2337 1399697 1167847 221118 10732 54251 200629 0 101999 31888 4010 11930 18688 4241 0 14447 7400 7400 167660 266294 115134 108111 287325 672825 402459 780936 X -234799 -514642 -234799 -514642 167660 266294 -279843 0 X 0 1 X 1 1 1 X 1240080 1345336 1242027 1141930 1115433 6084806 1240080 1345336 1242027 1141930 1115433 6084806 227042 5857764 0 275 0 0 0 275 1430 4421 5851 6090932 0.96170 0.92570 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 18688 4241 14447 14447 X 1146834 26980 26980 1119854 0 1119854 1426677 26980 26980 1399697 0 1399697 Part X, Line 2: Whole Child International ("WCI") is a not-for-profit corporation that is exempt from the payment of income taxes under internal revenue code section 501(c)(3) and the California revenue and taxation code section 23701(d). WCI recognizes the financial statement benefit of tax positions, such as its filing status as tax-exempt, only after determining that the relevant tax authority would more likely than not sustain the position following an audit. As of year-end, WCI had no uncertain tax positions requiring accrual or disclosure. The taxing authorities of the most significant jurisdictions are the united states internal revenue service and the California franchise tax board. By statute, WCI's federal and state income tax returns generally remain subject to examination by taxing authorities for three and four years, respectively, from the date a return is filed. Part XI, Line 2d - Other Adjustments: Inputed interest forgiven Part XII, Line 2d - Other Adjustments: Inputed interest forgiven 1 Central America and the Caribbean 1 13 Program Services To improve quality of care in orphanages and childcare centers in El Salvador 1044424 1 13 0 0 1 13 1044424 0 1044424 0 0 0 0 0 0 Part I, Line 2: Whole Child International prioritizes strict financial management, including policies for expense approval, cash handling, and the segregation of duties, while also addressing the specific legal and operational challenges of operating in El Salvador. Key controls include requiring all expenses to have an itemized invoice, a policy that segregates duties (e.g., the person receiving mail should not be the one depositing checks), and background checks for staff handling money. Form 990, Part VI, Section A, line 2 Karen Spencer, Board Chair, and Charles Spencer, Secretary, are spouses. Form 990, Part VI, Section B, line 11b The full Board of Directors reviews the draft version of the federal form 990 prior to filing with the internal revenue service. Form 990, Part VI, Section B, line 12c Whole Child's board of directors affirm annually their awareness of the conflict-of-interest policy and employees are required to disclose any possible conflicts of interest to his/her supervisor or to a member of management. The supervisors and management will treat all reports as confidential. The governing body meets to discuss any potential conflicts of interest. If the governing body determines that a conflict of interest exists, they will take appropriate corrective actions or authorize exceptions. There will be a cause for dismissal if an employee fails to disclose a possible conflict and its relevant details. Form 990, Part VI, Section B, line 15 The board of directors review annaul compensation for the Executive Director, officers and key employees as part of the annual budget review process. Form 990, Part VI, Section C, line 19 The governing documents, conflict of interest policy, and financial statements are available to the public upon request and are kept at the principal place of business.