Nonprofit · EIN 94-2524785
COMMUNITY RESOURCES FOR CHILDREN
Tax-exempt · NAPA, CA 94558
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $15,177,706 | $14,883,393 | $294,313 | $7,172,278 | $5,335,703 | $1,836,575 |
| June 30, 2024 | 990 | $11,547,842 | $11,301,424 | $246,418 | $7,244,018 | $5,701,756 | $1,542,262 |
| June 30, 2023 | 990 | $8,112,104 | $8,038,156 | $73,948 | $5,989,658 | $4,693,814 | $1,295,844 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $14,963,767
- of which government grants
- $14,199,412
- Program service revenue
- $9,011
- Investment income
- $198,113
- Other revenue
- $6,815
Expenses
- Grants and similar amounts paid
- $268,336
- Compensation of officers, directors and key employees
- $383,025
- Other salaries and wages
- $1,354,128
- Salaries, compensation and benefits (total)
- $1,994,474
- Professional fundraising fees
- $0
- Occupancy
- $98,643
- Program services (functional)
- $14,829,710
- Management and general (functional)
- $53,683
Balance sheet and other
- Total assets, start of year
- $7,244,018
- Total assets, end of year
- $7,172,278
- Total liabilities, end of year
- $5,335,703
- Net assets, end of year
- $1,836,575
- Net assets without donor restrictions
- $1,836,575
- Gross receipts
- $15,177,706
- Employees
- 23
- Volunteers
- 32
- Year formed
- 1978
- 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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Erika Lubensky | Executive Dir. Officer | 40 | $175,093 | $15,302 |
| Maria Bernal | Dir.of.Fin.&Ope Officer | 40 | $105,176 | $14,883 |
| Victoria Morgese | Chair Trustee or director, Officer | 2 | $0 | $0 |
| Rachelle Carreon | Vice Chair Trustee or director, Officer | 2 | $0 | $0 |
| Ryan Pio Roda | Treasurer Trustee or director, Officer | 2 | $0 | $0 |
| Megan Conroy | Secretary Trustee or director, Officer | 2 | $0 | $0 |
| Carole Kent | Emeritus Member Trustee or director | 2 | $0 | $0 |
| Gaby Narvaez | Board Member Trustee or director | 2 | $0 | $0 |
| Heather Ruiz | Board Member Trustee or director | 2 | $0 | $0 |
| Megan Zaccaria | Board Member Trustee or director | 2 | $0 | $0 |
990 for the year ended June 30, 2024: 10 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Erika Lubensky | Executive Dir. Officer | 40 | $151,172 | $6,997 |
| Maria Bernal | Dir.of.Fin.&Ope Officer | 40 | $97,502 | $11,195 |
| Victoria Morgese | Chair Trustee or director, Officer | 2 | $0 | $0 |
| Rachelle Carreon | Vice Chair Trustee or director, Officer | 2 | $0 | $0 |
| Ryan Pio Roda | Treasurer Trustee or director, Officer | 2 | $0 | $0 |
| Megan Conroy | Secretary Trustee or director, Officer | 2 | $0 | $0 |
| Deborah Elliott | Board Member Trustee or director | 2 | $0 | $0 |
| Carole Kent | Emeritus Member Trustee or director | 2 | $0 | $0 |
| Gaby Narvaez | Board Member Trustee or director | 2 | $0 | $0 |
| Megan Zaccaria | Board Member Trustee or director | 2 | $0 | $0 |
990 for the year ended June 30, 2023: 9 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Erika Lubensky | Executive Dir. Officer | 40 | $162,945 | $7,398 |
| Maria Bernal | Dir.of.Fin.&Ope Officer | 40 | $97,661 | $10,439 |
| Megan Conroy | Chair Trustee or director, Officer | 2 | $0 | $0 |
| Deborah Elliott | Vice Chair Trustee or director, Officer | 2 | $0 | $0 |
| Ryan Pio Roda | Treasurer Trustee or director, Officer | 2 | $0 | $0 |
| Jessica Tingey | Secretary Trustee or director, Officer | 2 | $0 | $0 |
| Victoria Morgese | Board Member Trustee or director | 2 | $0 | $0 |
| Rashelle Casillas | Board Member Trustee or director | 2 | $0 | $0 |
| Carole Kent | Emeritus Member Trustee or director | 2 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 3299 CLAREMONT WAY STE 1, NAPA, CA 94558-3382
- Principal officer (990 for 2024)
- Erika Lubensky, 3299 Claremont Way Suite 1, Napa, CA 94558
- Signed the 990
- Erika Lubensky, Executive Dir.
- Phone
- (707) 253-0376
- Website
- www.crcnapa.org
- Return prepared by
- VASIN HEYN AND COMPANY
California records
California keeps its own records of charities and corporations. Search them by EIN 94-2524785 or by the name COMMUNITY RESOURCES FOR CHILDREN.
- 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
Community Resources for Children (CRC) provides adults, who care for children, with the knowledge, tools and resources so that children thrive and continue to learn.
Program accomplishments
- 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
- CC-Expansion: The Child Care Expansion project supports prospective child care providers with starting their own child care businesses, with the goal to expand the supply of child care slots in Napa County. Prospective providers receive individualized coaching and resources from a licensing specialist to complete all of the training and licensure requirements, as well as to establish their child care programs. Stipends are awarded to those who successfully obtain their license. In 2024-2025, 15 providers received their family child care home license and opened their child care businesses, thereby creating 120 new child care slots. Total program expenses were $19,983.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
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 94-2524785
- 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
- 1978
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $7,172,278
- Income (IRS master file)
- $15,177,706
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $15,177,706 | $14,883,393 | $7,172,278 | XML |
| 990 | June 2024 | $11,547,842 | $11,301,424 | $7,244,018 | IRS |
| 990 | June 2023 | $8,112,104 | $8,038,156 | $5,989,658 | XML |
| 990 | June 2022 | $5,850,322 | $5,689,491 | $7,062,931 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 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 94-2524785).
Questions about COMMUNITY RESOURCES FOR CHILDREN
- What is the EIN of COMMUNITY RESOURCES FOR CHILDREN?
- The employer identification number (EIN) of COMMUNITY RESOURCES FOR CHILDREN is 94-2524785.
- Is COMMUNITY RESOURCES FOR CHILDREN tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1978.
- Are donations to COMMUNITY RESOURCES FOR CHILDREN tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does COMMUNITY RESOURCES FOR CHILDREN 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 COMMUNITY RESOURCES FOR CHILDREN due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did COMMUNITY RESOURCES FOR CHILDREN last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of COMMUNITY RESOURCES FOR CHILDREN?
- The 990 for the year ended June 30, 2025 names Erika Lubensky.
- Who are the officers and directors of COMMUNITY RESOURCES FOR CHILDREN?
- The 990 for the year ended June 30, 2025 lists 10 people; 2 received compensation from the organization, the highest $175,093 (Erika Lubensky, Executive Dir.).
- How much revenue does COMMUNITY RESOURCES FOR CHILDREN have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $15,177,706, expenses of $14,883,393 and total assets of $7,172,278 at year end.
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