Charity Review

Issued: December 2013 Expires: December 2015

Accredited Charity

4C for Children

Meets Standards
(513) 221-0033 1924 Dana Avenue, Cincinnati OH 45207

Standards for Charity Accountability

  1. 1. Board Oversight
  2. 2. Board Size
  3. 3. Board Meetings
  4. 4. Board Compensation
  5. 5. Conflict of Interest
Measuring Effectiveness
  1. 6. Effectiveness Policy
  2. 7. Effectiveness Report
  1. 8. Program Expenses
  2. 9. Fund Raising Expenses
  3. 10. Accumulating Funds
  4. 11. Audit Report
  5. 12. Detailed Expense Breakdown
  6. 13. Accurate Expense Reporting
  7. 14. Budget Plan
Fund Raising & Info
  1. 15. Truthful Materials
  2. 16. Annual Report
  3. 17. Website Disclosures
  4. 18. Donor Privacy
  5. 19. Cause Marketing Disclosures
  6. 20. Complaints
  1. Conclusions
  2. Purpose
  3. Programs
  4. Governance & Staff
  5. Fund Raising
  6. Tax Status
  7. Financial
  8. BBB Comment

4C for Children meets the 20 Standards for Charity Accountability.


To ensure that every child has a positive experience and a foundation for success in school and life by improving the quality, effectiveness and accessibility of early childhood education and care in the region

Business incorporated: 12/14/1972 in OH

Also Known As: Comprehensive Community Child Care


As the state-designated early childhood resource and referral agency for 40 counties in Ohio and Kentucky, 4C helps families locate and evaluate early care and education programs as well as access parenting information. It also works with the early childhood community to increase the supply and quality of programs for young children. 4C offers courses for teachers, directors and family child care providers. 4C provides assistance and training so that early care and education programs can increase quality and participate in Ohio’s quality-rating system, Step Up To Quality, as well as Kentucky’s STARS for KIDS NOW. According to the charity, last year, 4C reached nearly 20,000 participants in over 1,200 workshops and courses.

4C also provides free consumer education and referrals to families using a comprehensive listing of licensed centers and preschool programs as well as family child care providers, Head Start programs and school-age child care options.Through these programs, 4C assists families in accessing parenting resources and information about child development and kindergarten readiness. According to the charity, last year, 4C served 5,568 families.

Finally, the charity supports home-based child care businesses and recruits new caregivers through its family child care services. This program serves the needs of parents with non-traditional hours. According to the charity, as an Ohio sponsor for the federal Child and Adult Care Food Program, 4C facilitated the serving of 1.7 million nutritious meals through the 4C Child Nutrition Program. 

Governance & Staff

Board Chair: Ms. Davida Gable, Assistant Controller Business Affiliation: AK Steel

CEO: Ms. Sallie Westheimer, President/CEO Compensation:* $145,164.00

Board Size: 24

Staff: 100

* Compensation includes annual salary and, if applicable, benefit plans, expense accounts and other allowances.
Fund Raising
Method(s) used: Direct Mail Appeals Invitations to Fundraising Events Grant Proposals Internet Appeals

% of Related Contributions on Fundraising: 13.29%

Tax Status

This organization is tax-exempt under section 501(c)(3) of the Internal Revenue Code. It is eligible to receive contributions deductible as charitable donations for federal income tax purposes.


The following information is based on 4C for Children's Audited Financial Statements for the fiscal year ending Monday, December 31, 2012.

Source of Funds
Government Grants $5,582,856.00
United Way $653,564.00
Program Service Fees $505,673.00
Legacies, Bequests, Contributions $418,580.00
Gala revenue $106,947.00
Other $2,524.00
Total Income: $7,270,144.00
Fusion Chart
Program Expenses: $6,722,363.00
Fundraising Expenses: $156,675.00
Administrative Expenses: $481,267.00
Total Expenses: $7,360,305.00
Expenses in Excess of Income: $90,161.00
Beginning Net Assets: $3,402,849.00
Ending Net Assets: $3,397,761.00
Total Liabilities: $708,350.00
Total Assets: $4,106,111.00

BBB Comment

A BBB Accredited Charity since 05/23/2005.

BBB has determined that in addition to meeting BBB's 20 Standards for Charity Accountability, 4C for Children adheres to the BBB Code of Business Practices, which includes a commitment to make a good faith effort to resolve any complaints. Charities that display the BBB Accredited Charity Seal pay a fee for review / monitoring and for support of BBB's services to the public.

BBB accreditation does not mean that the charity's programs or services have been evaluated or endorsed by BBB or that BBB has made a determination as to the charity's competency in performing services.

An organization may change its practices at any time without notice. A copy of this report has been shared with the organization prior to publication. It is not intended to recommend or deprecate, and is furnished solely to assist you in exercising your own judgment. If the report is about a charity and states the charity meets or does not meet the Standards for Charity Accountability, it reflects the results of an evaluation of information and materials provided voluntarily by the charity. The name Better Business Bureau is a registered service mark of the Council of Better Business Bureaus, Inc.

This report is not to be used for fund raising or promotional purposes.

Standards Legend

  • Meets Standards IconMeets Standards
  • Standards Not Met IconStandards Not Met
  • Did Not Disclose IconDid Not Disclose
  • Review in Progress IconReview in Progress
  • Unable to Verify IconUnable to Verify