Foster Source
Public records show a registered, tax-exempt organization in good standing.
What it says it does
OUR MISSION IS TO PROMOTE HEALING FOR CHILDREN AND FAMILIES IMPACTED BY CHILD WELFARE THROUGH MEANINGFUL, TRANSFORMATIONAL RESOURCES, COMMUNITY AND SUPPORT.
- Income
- $1.2 million
- Spending
- $1.4 million
- Spent on programs
- 85%
- Reserves
- 1.6 months of spending
- Largest source of income
- donations and private grants, 51%
- Employees
- 9
- Volunteers
- 50
- Highest pay
- $82,800, executive di
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Fair: 50 out of 100. Higher than 19% of charities in its peer group (human services, $1m to $10m).
Reserves
10 of 35Spendable reserves would cover 1.6 months of spending.
Debt
16 of 20It owes 26% of what it owns.
Living within its means
4 of 15Spending exceeded income by 14% of income.
Income trend
5 of 15Income fell 17% on the year before.
Spending floor
15 of 1585% of spending went to programs and raising each dollar of donations cost 4 cents.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 95 out of 100. Higher than 60% of charities in its peer group (human services, $1m to $10m).
Independent board
25 of 256 of 7 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
0 of 5Reports no independent review process for its chief executive's pay.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (1)
- $1.2 million spent. FOSTER SOURCE REBRANDED TO FOSTER SOURCE DBA BE THE SOURCE IN 2025. THE AGENCY SERVED WELL OVER 4000 FOSTER AND KINSHIP CAREGIVERS AND CHILDREN, AS WELL AS NATURAL PARENTS WORKING TO REUNIFY WITH HOLISTIC, WRAP-AROUND SERVICES THAT PROMOTE HEALING. IN THE LEARNING SOURCE, 3127 CLASS SURVEYS WERE RECEIVED FROM 1438 CAREGIVERS THAT WERE ACTIVE IN 2025. 636 UNIQUE FAMILIES SUBMITTED 1119 REQUESTS FOR HARD GOOD ITEMS TO MAKE PLACEMENT POSSIBLE OR TO MAINTAIN PLACEMENTS. ITEMS PROVIDED MOST WERE DIAPERS, MATTRESSES AND CAR SEATS. IN THERAPEUTIC SERVICES, 124 NEW CAREGIVERS BEGAN RECEIVING THERAPY, MAKING THE TOTAL OF ALL TIME CAREGIVERS REFERRED TO THERAPY TO 868. BE THE SOURCE SPONSORED 1406 THERAPY SESSIONS IN 2025. EIGHT EQUINE THERAPY LABS WERE HOSTED AND INCLUDED A TOTAL OF 57 PARTICIPANTS. 113 UNIQUE USERS REGISTERED IN THE RESPITE SOURCE AND 316 POSSIBLE RESPITE MATCHES WERE MADE. 53 FAMILIES WITH 64 CHILDREN IN CARE USED THE AGENCY'S FAMILY ADVOCACY SERVICES. 14 LIVED EXPERT AMBASSADORS HOSTED 100 MONTHLY PEER TO PEER SUPPORT EVENTS FOR OVER 1000 CAREGIVERS AND OVER 2000 CHILDREN. FOSTER SOURCE REBRANDED TO FOSTER SOURCE DBA BE THE SOURCE IN 2025. THE AGENCY SERVED WELL OVER 4000 FOSTER AND KINSHIP CAREGIVERS AND CHILDREN, AS WELL AS NATURAL PARENTS WORKING TO REUNIFY WITH HOLISTIC, WRAP-AROUND SERVICES THAT PROMOTE HEALING. IN THE LEARNING SOURCE, 3127 CLASS SURVEYS WERE RECEIVED FROM 1438 CAREGIVERS THAT WERE ACTIVE IN 2025. 636 UNIQUE FAMILIES SUBMITTED 1119 REQUESTS FOR HARD GOOD ITEMS TO MAKE PLACEMENT POSSIBLE OR TO MAINTAIN PLACEMENTS. ITEMS PROVIDED MOST WERE DIAPERS, MATTRESSES AND CAR SEATS. IN THERAPEUTIC SERVICES, 124 NEW CAREGIVERS BEGAN RECEIVING THERAPY, MAKING THE TOTAL OF ALL TIME CAREGIVERS REFERRED TO THERAPY TO 868. BE THE SOURCE SPONSORED 1406 THERAPY SESSIONS IN 2025. EIGHT EQUINE THERAPY LABS WERE HOSTED AND INCLUDED A TOTAL OF 57 PARTICIPANTS. 113 UNIQUE USERS REGISTERED IN THE RESPITE SOURCE AND 316 POSSIBLE RESPITE MATCHES WERE MADE. 53 FAMILIES WITH 64 CHILDREN IN CARE USED THE AGENCY'S FAMILY ADVOCACY SERVICES. 14 LIVED EXPERT AMBASSADORS HOSTED 100 MONTHLY PEER TO PEER SUPPORT EVENTS FOR OVER 1000 CAREGIVERS AND OVER 2000 CHILDREN.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since January 2017.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.