2026-05-07T15:19:58-05:00 2025-06-30 946214841 ARMANINO ADVISORY LLC 2700 CAMINO RAMON STE 350 SAN RAMON CA 945835004 990 2024-07-01 942387002 WU YEE CHILDREN'S SERVICES WUYE 4156770100 827 BROADWAY STREET SAN FRANCISCO CA 94133 MARINA PETERSON CFO 4152307504 2026-05-06 1 0 JENNIFER M VACHA P01251998 9257902600 2026-05-05 2024 2025-03-06 01:10:19Z MARINA PETERSON 827 BROADWAY STREET SAN FRANCISCO CA 94133 93683522 0 X WWW.WUYEE.ORG X 1976 CA WU YEE'S MISSION IS TO CREATE OPPORTUNITIES FOR CHILDREN TO BE HEALTHY (CONTINUED ON SCHEDULE O)FOR FAMILIES TO THRIVE AND FOR COMMUNITIES TO BE STRONG. WU YEE'S PROGRAMS FOCUS ON PREVENTION, EARLY INTERVENTION, EDUCATION, AND ADVOCACY. WE OFFER A VARIETY OF SERVICES THROUGH CENTER-BASED INFANT/TODDLER AND PRESCHOOL CARE, FAMILY CHILD CARE (FCC), AND HOME BASED SERVICES DESIGNED TO SUPPORT FAMILIES WITH EDUCATIONAL OPPORTUNITIES, RESOURCES, AND TO PREPARE CHILDREN TO BE SUCCESSFUL IN SCHOOL. 14 14 323 62 0 0 84376335 92338936 61416 47224 516467 951014 2601 346348 84956819 93683522 37200152 49400639 0 0 31852652 34730473 0 0 262601 7412115 9482915 76464919 93614027 8491900 69495 63151216 37879996 43113893 18973178 20037323 18906818 X WU YEE CHILDREN'S SERVICES ("WU YEE") IS A CALIFORNIA NOT-FOR-PROFIT CORPORATION WHICH PRIMARILY PROVIDES CHILDCARE AND FAMILY SERVICES TO LOW INCOME FAMILIES IN SAN FRANCISCO, CALIFORNIA. WU YEE'S PROGRAMS OPERATE OUT OF TWELVE PROGRAM SITES (CONTINUED ON SCHEDULE O)AND TWO ADMINISTRATIVE OFFICES. WU YEE'S FEDERAL, STATE AND LOCAL FUNDING AGENCIES PROVIDE THE NECESSARY FUNDING TO MAINTAIN OUR OVERALL ORGANIZATION'S GOALS TO SERVE OUR COMMUNITY. WE CONTINUALLY STRIVE TO PUSH FURTHER OUTSIDE OF OUR COMMUNITY TO HELP AS MANY INDIVIDUALS AS POSSIBLE. 0 0 55745828 49307850 47224 FAMILY AND COMMUNITY SERVICES PROGRAMTHIS PROGRAM INCLUDES CHILD CARE PROVIDER TRAINING, FAMILY CHILD CARE QUALITY CONNECTIONS COACHING AND TRAINING, CHILD CARE FOOD PROGRAM, CHILD CARE SUBSIDY, RESOURCE AND REFERRAL SERVICES, AND JOY LOK FAMILY RESOURCES CENTER.THE CHILDCARE SUBSIDY PROGRAM, FUNDED BY THE CITY AND COUNTY OF SAN FRANCISCO, PROVIDES SUBSIDIZED CHILDCARE FOR ELIGIBLE FAMILIES TO COVER THEIR CHILDCARE COSTS. WE WORK INDIVIDUALLY WITH FAMILIES TO ASSIST THEM IN MAKING CHILD CARE ARRANGEMENTS. WE PROVIDE CASE MANAGEMENT AND CHILD CARE REFERRAL SERVICES TO FAMILIES WHO ARE ELIGIBLE FOR THE PROGRAM. (SEE SCHEDULE O)ADDITIONALLY, WE ADMINISTER CHILD CARE PAYMENTS TO EARLY LEARNING SCHOLARSHIP (ELS) QUALIFIED PROVIDERS. THIS ESSENTIAL PROGRAM ALLOWS PARENTS TO WORK OR TO ATTEND VOCATIONAL TRAINING WHILE THEIR CHILDREN ARE ENROLLED IN A HIGH-QUALITY CHILD CARE PROGRAM. WE PARTNER WITH CHILDREN'S COUNCIL OF SAN FRANCISCO AND WORK CLOSELY WITH THE DEPARTMENT OF EARLY CHILDHOOD TO ENSURE MESSAGING ALIGNMENT FOR THE COMMUNICATIONS TO THE EARLY CHILDHOOD EDUCATION PROGRAM AND COMMUNITY PARTNERS. WU YEE'S SUBSIDY PROGRAM SERVED 540 CHILDREN AND 2,198 FAMILIES IN TOTAL THROUGH THIS CITY-FUNDED PROGRAM, A MONTHLY AVERAGE OF 727 CHILDREN DURING THE FISCAL YEAR ENDED JUNE 30, 2025.THE RESOURCE AND REFERRAL PROGRAM (R&R) IS ONE OF SAN FRANCISCO'S TWO CITY-WIDE R&R PROGRAMS. R&R STAFF PARTNER WITH LOCAL FAMILIES OF ALL INCOME LEVELS TO LOCATE CHILD CARE PROVIDERS THAT BEST MEET THEIR NEEDS. A MAJORITY OF THE CLIENTS ARE LOW-INCOME, MONOLINGUAL CHINESE-SPEAKING AND IMMIGRANTS WHO SEEK CHILDCARE AND FINANCIAL SUPPORT. R&R STAFF EDUCATES FAMILIES ON THE CHILD CARE SYSTEM, ASSISTS FAMILIES IN APPLYING FOR FINANCIAL ASSISTANCE, AND EDUCATES PARENTS ON CHILD DEVELOPMENT AND PARENTAL RIGHTS. THIS PROGRAM ALSO MAINTAINS A REFERRAL DATABASE AND PROVIDES TECHNICAL ASSISTANCE TO CHILDCARE PROVIDERS.JOY LOK FAMILY RESOURCES CENTER (FRC) IS A COMMUNITY HUB, LINKING RESOURCES TO FAMILIES WITH VARIOUS NEEDS AND OFFERING ACTIVITIES THAT TARGET EXPECTING PARENTS, FAMILIES WITH YOUNG CHILDREN, AND CAREGIVERS. FRC PROVIDES YEAR-ROUND ACTIVITIES THAT HELP TO REDUCE ISOLATION, INCREASE OPPORTUNITIES FOR PARENT-CHILD BONDING AND PROMOTE POSITIVE PARENTING IN THE CHINESE COMMUNITY. FRC ALSO ASSISTS FAMILIES TO ACCESS PUBLIC BENEFITS SUCH AS CALFRESH AND MEDI-CAL AS WELL AS APPLYING FOR LOW-INCOME HOUSING OPPORTUNITIES.THE FAMILY AND COMMUNITY SERVICES PROGRAM ALSO PROVIDED ADDITIONAL RESOURCES TO THE FAMILIES THAT WE SERVE TO HELP THEM DURING THE TIME OF PANDEMIC. 32365571 92789 CHILD DEVELOPMENT PROGRAMWU YEE'S CHILD DEVELOPMENT DEPARTMENT DELIVERS COMPREHENSIVE SERVICES TO LOW-INCOME FAMILIES AND THEIR CHILDREN, INCLUDING EARLY HEAD START, HEAD START, AND CALIFORNIA DEPARTMENT OF EDUCATION PROGRAMS AND CALIFORNIA DEPARTMENT OF SOCIAL SERVICES PROGRAMS. THESE SERVICES INCLUDE HEALTH AND NUTRITION, FAMILY SUPPORT, MENTAL HEALTH, EDUCATION, AND SUPPORT FOR CHILDREN WITH SPECIAL NEEDS. WE OFFER FULL-DAY AND YEAR-ROUND HIGH-QUALITY SUBSIDIZED CHILD CARE SERVICES TO CHILDREN AGE 0-5 THROUGH OUR CHILD DEVELOPMENT CENTERS AND FAMILY CHILD CARE HOMES IN PARTNERSHIP WITH OUR FAMILY AND COMMUNITY SERVICES PROGRAM. WE ALSO SERVE PREGNANT WOMEN AND CHILDREN AGE 0-3 THROUGH OUR HOME-BASED PROGRAM. (SEE SCHEDULE O)DURING THE FISCAL YEAR ENDED JUNE 30, 2025, WE SERVED 524 CHILDREN IN TWELVE CHILD DEVELOPMENT CENTERS THROUGHOUT THE CITY OF SAN FRANCISCO, 40 CHILDREN THROUGH THE FAMILY CHILD CARE PROGRAM, AND 23 PREGNANT WOMEN AND 134 CHILDREN THROUGH THE HOME-VISITING PROGRAM. WE PROVIDED IN-PERSON SERVICES THROUGHOUT THE YEAR TO ALL CHILDREN AND FAMILIES. 88111399 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 381 0 1 323 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X MARINA PETERSON 4156770100 827 BROADWAY STREET SAN FRANCISCO CA 94133 JIM CHAPPELL PRESIDENT 4.00 X X 0 0 0 VICTORIA CHIN VICE PRESIDENT 3.00 X X 0 0 0 ALBERT LEE TREASURER 2.00 X X 0 0 0 RAYMOND DELACRUZ SECRETARY 2.00 X X 0 0 0 ROCIO CENDEJAS BOARD MEMBER 2.00 X 0 0 0 JACKSON CHIN BOARD MEMBER 2.00 X 0 0 0 BOB DAORO BOARD MEMBER 2.00 X 0 0 0 MICHELLE DROZ BOARD MEMBER 2.00 X 0 0 0 SAMIRA KHAN BOARD MEMBER 2.00 X 0 0 0 MICHAEL LAI BOARD MEMBER 2.00 X 0 0 0 MILU MAGGIN BOARD MEMBER 2.00 X 0 0 0 DEAN MAROTTA BOARD MEMBER 2.00 X 0 0 0 GABRIELA VASQUEZ BOARD MEMBER 2.00 X 0 0 0 CINDY YANG BOARD MEMBER 2.00 X 0 0 0 MICHAEL NEUMANN COO (THRU 7/24) 40.00 X X 123833 0 10086 MONICA S WALTERS CHIEF EXECUTIVE OFFICER 40.00 X 324400 0 71711 MARK TAO CFO (THRU 3/25) 40.00 X 303386 0 75815 MAUREEN MICHELLE LOTT DIRECTOR OF HR (THRU 10/24) 40.00 X 177360 0 47241 CHERYL L HORNEY CHILD DEVELOPMENT DIRECTOR 40.00 X 187929 0 56198 EASTER MARIE CALVIT DIR. OF FAMILY & COMM. SVCS 40.00 X 183433 0 43734 VLADISLAV KRAVTSOV IT DIRECTOR 40.00 X 173372 0 49608 JUNG YEE NG ACCOUNTING MANAGER 40.00 X 165988 0 48441 1639701 0 402834 116 0 1 0 BRIGHT HORIZONS CHILDREN'S CENTERS LLC 1555 SIXTH STREET SAN FRANCISCO CA 94158 CHILD DEVELOPMENT 884675 EARLY CHILDHOOD EDUCATION STEP 953 HOWARD STREET SAN FRANCISCO CA 94103 STAFFING AGENCY 663927 BIGBREAK LLC DBA CHEFABLES PO BOX 288 SOUTH SAN FRANCISCO CA 94083 FOOD 656868 RONY COMMERCIAL MAINTENANCE LLC 201 PERU AVE SAN FRANCISCO CA 94112 JANITORIAL 647224 LITTLE PANDA CHILDCARE CENTER LLC 47 GORHAM STREET SAN FRANCISCO CA 94112 CHILD DEVELOPMENT 586781 163 91409807 929129 92338936 PROGRAM FEES 900099 47224 47224 47224 951014 951014 LIFF LOAN FORGIVENESS 900099 285572 285572 OTHER REVENUE 900099 60776 60776 346348 93683522 47224 0 1297362 49400639 49400639 684778 684778 25299467 23707202 1579824 12441 3854293 3574674 277626 1993 2525906 2339433 185169 1304 2366029 2173766 191051 1212 9683 9683 147669 147669 1987686 1218491 569121 200074 87422 87422 101252 101252 3586218 3428806 121178 36234 46549 29820 16729 477545 477545 147888 147888 OTHER EXPENSES 1080175 668899 411276 PROG. MATERIALS/SUPPLIE 591474 507836 75709 7929 EQUIPMENT 393161 188247 203500 1414 TRAINING 378011 324152 53859 448182 448182 93614027 88111399 5240027 262601 1645061 1670424 31623624 11605887 3776597 600000 8782563 7360322 270478 395344 13953214 2618227 11406968 11334987 5645925 4913032 63151216 37879996 6247149 7909038 29082040 4539987 1540000 6244704 6524153 43113893 18973178 X 15165915 17053871 4871408 1852947 20037323 18906818 63151216 37879996 69495 -1200000 0 X 0 1 X 1 1 1 X 40141938 49859916 71367658 84376335 92338936 338084783 40141938 49859916 71367658 84376335 92338936 338084783 338084783 1144 53 267954 513707 951014 1733872 64850 69309 134159 17758 44595 2759 5185 346348 416645 340369459 336918 0.99330 0.99570 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 395000 395000 7393671 1208144 6185527 1038204 924771 113433 633360 485312 148048 4492979 4492979 11334987 DEPOSITS 197981 RIGHT OF USE ASSET 4715051 4913032 DUE TO GOVERNMENT 333934 LEASE LIABILITY 6190219 6524153 X 94222943 539421 539421 93683522 0 93683522 94153448 539421 539421 93614027 0 93614027 PART X, LINE 2: WU YEE IS EXEMPT FROM TAXATION UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701D. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PROVIDE ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT POSITIONS TAKEN BY AN ORGANIZATION IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. MANAGEMENT HAS CONSIDERED ITS TAX POSITIONS AND BELIEVES THAT ALL OF THE POSITIONS TAKEN BY WU YEE IN THEIR FEDERAL AND STATE EXEMPT ORGANIZATION TAX RETURNS ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. WU YEE'S RETURNS ARE SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES, GENERALLY FOR THREE AND FOUR YEARS, RESPECTIVELY, AFTER THEY ARE FILED. 1 FOOD PROGRAM 135 1299972 CHILD CARE SUBSIDY PAYMENTS 463 47408379 FAMILY CHILD CARE 18 686738 STIPENDS 21 5550 PART I, LINE 2: ALL GRANTS ARE ASSIGNED A UNIQUE CONTRACT NUMBER. ALL EXPENSES PERTAINING TO THAT CONTRACT ARE CODED TO THIS NUMBER IN OUR ACCOUNTING PACKAGE (NETSUITE). ON A MONTHLY BASIS, WE COMPARE ACTUAL EXPENSES TO THE ALLOWED LINE ITEM BUDGET AMOUNTS. OUR GRANTS AND CONTRACTS ARE ALSO SUBJECT TO INSPECTION (PROGRAM PART) AND AUDIT OF THE FINANCIAL PART BY THE VARIOUS FUNDERS (FEDERAL, STATE AND LOCAL GOVERNMENTS). X X 0 0 0 0 0 0 0 0 0 MONICA S WALTERS CHIEF EXECUTIVE OFFICER 324400 0 0 0 0 0 61765 0 9946 0 396111 0 0 0 MARK TAO CFO (THRU 3/25) 303386 0 0 0 0 0 65869 0 9946 0 379201 0 0 0 CHERYL L HORNEY CHILD DEVELOPMENT DIRECTOR 187929 0 0 0 0 0 46252 0 9946 0 244127 0 0 0 EASTER MARIE CALVIT DIR. OF FAMILY & COMM. SVCS 183433 0 0 0 0 0 33788 0 9946 0 227167 0 0 0 MAUREEN MICHELLE LOTT DIRECTOR OF HR (THRU 10/24) 177360 0 0 0 0 0 38953 0 8288 0 224601 0 0 0 VLADISLAV KRAVTSOV IT DIRECTOR 173372 0 0 0 0 0 39662 0 9946 0 222980 0 0 0 JUNG YEE NG ACCOUNTING MANAGER 165988 0 0 0 0 0 38495 0 9946 0 214429 0 0 0 PART I, LINE 3 THE INDEPENDENT BOARD REVIEWS A NORTHERN CALIFORNIA NONPROFIT COMPENSATION SURVEY AND DETERMINES THE APPROPRIATE PAY FOR THE CEO. IF THE CEO RECEIVES A BONUS OR ONETIME STIPENDS, THE BOARD NEEDS TO DISCUSS AND APPROVE. THE DISCUSSION TAKES PLACE DURING THE EXECUTIVE SESSIONS OF THE BOARD MEETINGS, AND NO STAFF MEMBERS ATTEND THESE SESSIONS. FORM 990, PART VI, SECTION B, LINE 11B FOR THE YEAR ENDED JUNE 30, 2025, THE FORM 990 WAS REVIEWED BY THE CEO AND CONTROLLER. PRIOR TO FILING WITH THE IRS, FORM 990 IS ALSO PROVIDED TO THE FINANCE COMMITTEE AND THE ENTIRE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS REVIEW THE CONFLICT OF INTEREST POLICY, SIGN AND STATE THEY HAVE NO CONFLICT OF INTEREST UPON JOINING THE BOARD. IF ANY CONFLICT OF INTEREST SHOULD PRESENT ITSELF, THEY WILL RECUSE THEMSELVES FROM VOTING. EMPLOYEES REVIEW THE CONFLICT OF INTEREST POLICY AS CONTAINED IN THE PERSONNEL MANUAL AND UPON HIRE, THEY SIGN RECEIPT AND AGREEMENT. THESE POLICIES ARE REVIEWED ANNUALLY BY THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION USES COMPARABILITY DATA AND ANNUAL REVIEWS IN DETERMINING COMPENSATION FOR ITS EXECUTIVE DIRECTOR, TOP MANAGEMENT OFFICIALS AND KEY EMPLOYEES. THE BOARD, MADE UP OF INDEPENDENT PERSONS, DISCUSSES COMPENSATION DURING EXECUTIVE SESSIONS. NO MINUTES ARE TAKEN DURING THIS EXECUTIVE SESSION BUT THE RESULTS OF THE DISCUSSIONS ARE SUBSEQUENTLY SENT IN WRITEN FORM BY THE BOARD PRESIDENT TO THE CEO. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS AND FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST.