Nonprofit · EIN 94-3146532
SOUTH OF MARKET CHILD CARE INC
Tax-exempt · SAN FRANCISCO, CA 94107
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $6,277,111 | $6,510,102 | -$232,991 | $6,131,085 | $1,761,682 | $4,369,403 |
| June 30, 2024 | 990 | $6,305,479 | $6,054,864 | $250,615 | $6,986,828 | $1,566,513 | $5,420,315 |
| June 30, 2023 | 990 | $5,871,981 | $5,591,095 | $280,886 | $6,081,274 | $911,568 | $5,169,706 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $5,113,328
- of which government grants
- $4,630,827
- Program service revenue
- $1,063,189
- Investment income
- $23,873
- Net income from fundraising events
- $51,651
- Other revenue
- $76,721
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $209,038
- Other salaries and wages
- $3,846,982
- Salaries, compensation and benefits (total)
- $4,056,020
- Professional fundraising fees
- $0
- Occupancy
- $5,762
- Travel
- $51,364
- Program services (functional)
- $5,513,916
- Management and general (functional)
- $908,195
- Fundraising (functional)
- $87,991
Balance sheet and other
- Total assets, start of year
- $6,986,828
- Total assets, end of year
- $6,131,085
- Total liabilities, end of year
- $1,761,682
- Net assets, end of year
- $4,369,403
- Land, buildings and equipment
- $1,857,545
- Net assets without donor restrictions
- $3,560,812
- Net assets with donor restrictions
- $808,591
- Gross receipts
- $6,277,111
- Employees
- 71
- Year formed
- 1970
- 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 |
|---|---|---|---|
| Jennifer De Palm | Executive Dir. Officer | 40 | $177,829 |
| Virginia Grandi | Chairperson Trustee or director, Officer | 0.25 | $0 |
| Mike Seder | Treasurer Trustee or director, Officer | 0.25 | $0 |
| Wendy Aitken | Secretary Trustee or director, Officer | 0.25 | $0 |
| Eric Christmas | Vice Chair Trustee or director, Officer | 0.25 | $0 |
| Patricia Ryan | Director Trustee or director | 0.25 | $0 |
| Stacey Swain-Campos | Director Trustee or director | 0.25 | $0 |
| Leonie Patrick | Director Trustee or director | 0.25 | $0 |
| Dr Bunny McFadden | Director Trustee or director | 0.25 | $0 |
990 for the year ended June 30, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jennifer De Palm | Executive Dir. Officer | 40 | $155,529 |
| Virginia Grandi | Chairman Trustee or director, Officer | 0.25 | $0 |
| Mike Seder | Treasurer Trustee or director, Officer | 0.25 | $0 |
| Wendy Aitken | Secretary Trustee or director, Officer | 0.25 | $0 |
| Patricia Ryan | Director Trustee or director | 0.25 | $0 |
| Stacey Swain-Campos | Director Trustee or director | 0.25 | $0 |
| Leonie Patrick | Director Trustee or director | 0.25 | $0 |
990 for the year ended June 30, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jennifer De Palm | Executive Dir. Officer | 40 | $137,630 |
| Virginia Grandi | Chairman Trustee or director | 0.25 | $0 |
| Mark Johnson | Vice President Trustee or director | 0.25 | $0 |
| Emily Garvie | Treasurer Trustee or director | 0.25 | $0 |
| Mike Seder | Director Trustee or director | 0.25 | $0 |
| Wendy Aitken | Director Trustee or director | 0.25 | $0 |
Address and contacts
- Address (IRS master file)
- 790 FOLSOM ST, SAN FRANCISCO, CA 94107-1276
- Signed the 990
- Melinda Soria, Finance Dir.
- Phone
- (415) 820-3500
- Website
- www.somacc.org
- 990-N for 2022 filed under this EIN
- Most likely by a chapter, club or affiliate (it says receipts are normally $50,000 or less). Officer: Melinda Soria, 790 Folsom Street, San Francisco CA 94107. Mailing address: 790 FOLSOM ST, SAN FRANCISCO CA 941071276.
- Return prepared by
- LAMORENA & CHANG CPA
California records
California keeps its own records of charities and corporations. Search them by EIN 94-3146532 or by the name SOUTH OF MARKET CHILD CARE INC.
- 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
To serve children and their families in the SOMA community by providing quality early care and education and free comprehensive family support services in a safe and nurturing environment.
Program accomplishments
- Early Care and Education Program Our high-quality program promotes the social, emotional, cognitive and physical development of infants, toddlers and preschoolers. We currently serve nearly 130 children ages 0-5 years, 60% of whom are from low-income families. Our play- and project-based curriculum is inspired by the Resources for Infant Educarers (RIE) for infants and toddlers and Reggio Emilia Approach for preschoolers. Our goal is to provide a strong foundation so children will thrive in kindergarten and throughout their learning years.Expenses $4,979,992
- Family Resource Center (FRC) Program The FRC serves about 700 low-income families each year, including families with children enrolled in our programs and those with children ages 0-17 years who reside in the South of Market neighborhood. The FRC offers free comprehensive services such as case management, multi-lingual parenting education and support groups, assistance with basic living needs, school readiness programs and mental health services.Expenses $484,548
- The FRC receives additional Enhancement Grant Funding to be able to provide direct financial support to low-income families in the community, and to remove barriers for families accessing basic needs. Services offered through the Enhancement Grant include food security support in the form of grocery gift cards, diapers, wipes, and formula for families to access monthly. Families in the neighborhood are also able to access fresh produce and dry goods regularly. Over 80 families have received grocery gift cards and over 300 families will have access to the diaper bank throughout the year.Expenses $49,376
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
- 94-3146532
- 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
- 1997
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B99Z)
- Assets (IRS master file)
- $6,131,085
- Income (IRS master file)
- $6,277,111
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $6,277,111 | $6,510,102 | $6,131,085 | IRS |
| 990 | June 2024 | $6,305,479 | $6,054,864 | $6,986,828 | IRS |
| 990-N for 2022 Officer: Melinda Soria Filed under this EIN, most likely by a chapter or affiliate | June 30, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990 | June 2023 | $5,871,981 | $5,591,095 | $6,081,274 | XML |
| 990 | June 2022 | $4,978,474 | $4,839,386 | $5,326,587 | 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 94-3146532).
Questions about SOUTH OF MARKET CHILD CARE INC
- What is the EIN of SOUTH OF MARKET CHILD CARE INC?
- The employer identification number (EIN) of SOUTH OF MARKET CHILD CARE INC is 94-3146532.
- Is SOUTH OF MARKET CHILD CARE INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1997.
- Are donations to SOUTH OF MARKET CHILD CARE INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SOUTH OF MARKET CHILD CARE INC 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 SOUTH OF MARKET CHILD CARE INC 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 SOUTH OF MARKET CHILD CARE INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who are the officers and directors of SOUTH OF MARKET CHILD CARE INC?
- The 990 for the year ended June 30, 2025 lists 9 people; 1 received compensation from the organization, the highest $177,829 (Jennifer De Palm, Executive Dir.).
- How much revenue does SOUTH OF MARKET CHILD CARE INC have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $6,277,111, expenses of $6,510,102 and total assets of $6,131,085 at year end.
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