Nonprofit · EIN 20-1812418
WHOLE CHILD INTERNATIONAL
Tax-exempt · LOS ANGELES, CA 90048
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $1,119,854 | $1,399,697 | -$279,843 | $266,294 | $780,936 | -$514,642 |
| December 31, 2023 | 990 | $1,141,930 | $1,264,213 | -$122,283 | $167,660 | $402,459 | -$234,799 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $1,115,433
- of which government grants
- $1,020,912
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $4,421
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $100,000
- Other salaries and wages
- $613,369
- Salaries, compensation and benefits (total)
- $901,250
- Professional fundraising fees
- $0
- Legal fees
- $3,748
- Accounting fees
- $132,860
- Occupancy
- $66,396
- Travel
- $26,647
- Depreciation
- $4,241
- Program services (functional)
- $1,167,847
- Management and general (functional)
- $221,118
- Fundraising (functional)
- $10,732
Balance sheet and other
- Total assets, start of year
- $167,660
- Total assets, end of year
- $266,294
- Total liabilities, end of year
- $780,936
- Net assets, end of year
- -$514,642
- Land, buildings and equipment
- $14,447
- Net assets without donor restrictions
- -$514,642
- Gross receipts
- $1,119,854
- Employees
- 3
- Volunteers
- 8
- Year formed
- 2004
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Julie Grier-Villatte | CEO Officer | 40 | $100,000 |
| Karen Spencer | Board Chair Trustee or director, Officer | 20 | $0 |
| John P Schuster | Secretary and Treasurer Trustee or director, Officer | 5 | $0 |
| Charles Spencer Term Ended | Director and Secretary Trustee or director, Officer | 5 | $0 |
| Colleen Aylward | Director Trustee or director | 1 | $0 |
| Cristina Escallon | Director Trustee or director | 1 | $0 |
| Isabelle Georgeaux | Director Trustee or director | 1 | $0 |
| Brian Gott | Director Trustee or director | 1 | $0 |
| James H Schloemer | Director Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| WENDY MCFARREN | CHIEF OF PARTY Highest-paid employee | 40 | $119,074 | $9,216 |
| KAREN SPENCER | DIRECTOR & CEO Trustee or director, Officer | 40 | $0 | $0 |
| JAMES H SCHLOEMER | DIRECTOR & CHAIR Trustee or director, Officer | 5 | $0 | $0 |
| CHARLES SPENCER | DIRECTOR & SECRETARY Trustee or director, Officer | 5 | $0 | $0 |
| COLLEEN AYLWARD | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOHN P SCHUSTER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| BRIAN GOTT | DIRECTOR Trustee or director | 1 | $0 | $0 |
| CRISTINA ESCALLON | DIRECTOR WHOLE CHILD UK Trustee or director | 1 | $0 | $0 |
| ISABELLE GEORGEAUX | DIRECTOR WHOLE CHILD UK Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 6300 WILSHIRE BLVD STE 860, LOS ANGELES, CA 90048-5202
- In care of
- % KAREN SPENCER
- Principal officer (990 for 2024)
- Karen Spencer, 8581 Santa Monica Blvd 15, West Hollywood, CA 90069
- Signed the 990
- Karen Spencer, Board Chair
- Phone
- (310) 394-1000
- Website
- www.wholechild.org
- Return prepared by
- Glaser and Company LLC
California records
California keeps its own records of charities and corporations. Search them by EIN 20-1812418 or by the name WHOLE CHILD INTERNATIONAL.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
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.
Program accomplishments
- 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.Expenses $1,167,847
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 20-1812418
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2006
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Youth development (O05)
- Assets (IRS master file)
- $266,294
- Income (IRS master file)
- $1,119,854
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $1,119,854 | $1,399,697 | $266,294 | XML |
| 990 | December 2023 | $1,141,930 | $1,264,213 | $167,660 | XML |
| 990 | December 2022 | $1,242,027 | $1,234,110 | $321,237 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 20-1812418).
Questions about WHOLE CHILD INTERNATIONAL
- What is the EIN of WHOLE CHILD INTERNATIONAL?
- The employer identification number (EIN) of WHOLE CHILD INTERNATIONAL is 20-1812418.
- Is WHOLE CHILD INTERNATIONAL tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2006.
- Are donations to WHOLE CHILD INTERNATIONAL tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WHOLE CHILD INTERNATIONAL file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of WHOLE CHILD INTERNATIONAL due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did WHOLE CHILD INTERNATIONAL last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of WHOLE CHILD INTERNATIONAL?
- The 990 for the year ended December 31, 2024 names Karen Spencer.
- Who are the officers and directors of WHOLE CHILD INTERNATIONAL?
- The 990 for the year ended December 31, 2024 lists 9 people; 1 received compensation from the organization, the highest $100,000 (Julie Grier-Villatte, CEO).
- How much revenue does WHOLE CHILD INTERNATIONAL have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $1,119,854, expenses of $1,399,697 and total assets of $266,294 at year end.
Other nonprofits in LOS ANGELES
- COALITION FOR RESPONSIBLE COMMUNITY DEVELOPMENT EIN 20-2445113 · last filed 990 for 2024
- HOMEBOY INDUSTRIES EIN 95-4800735 · last filed 990 for 2024
- BOY SCOUTS OF AMERICA EIN 95-1643982 · last filed 990 for 2024
- BOYS & GIRLS CLUBS OF METRO LOS ANGELES EIN 81-0851473 · last filed 990 for 2025
- GIRLS CLUB OF LOS ANGELES EIN 23-7203822 · last filed 990 for 2025
- HEART OF LOS ANGELES YOUTH INC EIN 95-4397418 · last filed 990 for 2025
- TEAM PRIME TIME INC EIN 95-4846644 · last filed 990 for 2025
- JEWISH BIG BROTHERS BIG SISTERS ASSOCIATION OF LOS ANGELES EIN 95-1691009 · last filed 990 for 2024
All nonprofits in LOS ANGELES · California · Youth development