2024-05-15T14:14:03-07:00 2023-06-30 954401626 Vasin Heyn & Company 5000 N Parkway Calabasas 201 Calabasas CA 91302 990 2022-07-01 942364946 Child Action Inc CHIL 9163690191 10540 White Rock Road Suite 180 Rancho Cordova CA 95827 Adonai Mack Executive Director 2024-05-15 true Adonai Mack 999009999 true Rolland Vasin P00644882 8182223500 0 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z Adonai Mack 117026853 false X www.childaction.org X 1976 CA Child Action, Inc. provides comprehensive services that include child care, resource and referral, provider training and education, financial assistance for child care, parent and community education and advocacy for children and families. 9 9 205 0 95601770 116452804 0 10968 559235 188587 14814 95801325 117026853 13666590 0 12531822 14984625 0 0 83219639 88544425 95751461 117195640 49864 -168787 11229756 24171329 10065425 23115294 1164331 1056035 Child Action, Inc. is a private, nonprofit corporation founded in 1976 to promote the education and social welfare of children and families and to advocate on their behalf. See Schedule O for further details. false false 108594106 Alternative Payment Program ($108,594,106): This program receives its funding from contracts with the California Department of Social Services, which administers both state and federal monies. The program's purpose is to provide child care subsidies to income-eligible families who are employed, in training, actively seeking employment, or whose children are referred for protective services.Child Action, Inc. served 7,497 families and 13,498 children from July 1, 2022through June 30, 2023.See Schedule O for further details. 5676903 Child Care Resource & Referral Program: The programs purpose is to provide child care referrals and information to parents; develop and support quality child care services to meet the needs of the community; maintain accurate, current information on all licensed child care services; and promote the child care needs of the community.See Schedule O for further details. 114271009 true false false true false false false false false false true false false true true true true false false false false false false false false false false false true true false false false false false false false false false false false false false false false false false true 2259 0 true 205 true false false false false false false false 0 false false false false false false false X 9 9 false false false false false false false true true false false true true true true true true true true false CA X X Adonai Mack 9163690191 10540 White Rock Road Suite 180 Rancho Cordova CA 95827 Tracey Strack Former Ex. Dir. 40.00 0.00 X 186815 0 21441 Anthony Garcia Dir. of Comm. 40.00 0.00 X 148043 0 10033 Laura Williams CFO 40.00 0.00 X 138707 0 17406 Jennifer Johnson Mis Manager 40.00 0.00 120981 0 16503 Aaron Wong Sr. Program 40.00 0.00 109122 0 26805 Rob Weirick Dir. of Admin. 40.00 0.00 X 118198 0 16629 Christine Nguyen Manager 40.00 0.00 X 114274 0 19091 Antonio Arteaga Manager 40.00 0.00 110143 0 16508 Lisa Nesci Manager 40.00 0.00 104948 0 14278 Julie Smith Manager 40.00 0.00 101911 0 4840 Chastity Benson President 1.00 0.00 X X 0 0 0 Marie Jones Vice President 1.00 0.00 X X 0 0 0 Diane Cromwell Treasurer 1.00 0.00 X X 0 0 0 Erica Morgera Secretary 1.00 0.00 X X 0 0 0 Alicia Leupp Hanley Member 1.00 0.00 X 0 0 0 Hamit Palba Member 1.00 0.00 X 0 0 0 Tracy Tomasky Member 1.00 0.00 X 0 0 0 Jaci White Past President 1.00 0.00 X 0 0 0 Mary Jane Maguire-Fong Member 0.00 0.00 X X 0 0 0 1253142 163534 10 false true false Circle of Friends 3708 Marconi Avenue Sacramento CA 95821 Child Care Services 545091 Forever Friends Early Learning Center LLC 1355 Florin Rd Ste 9-10 Sacramento CA 95822 Child Care Services 543577 Kellis Pals Preschool & Daycare 1500 W El Camino Ave 323 Sacramento CA 95833 Child Care Services 338362 Natalia Boyko 3909 New York Ave Fair Oaks CA 95628 Child Care Services 305401 Galina Boyko 5495- Poker Ln Antelope CA 95843 Child Care Services 283472 59 116444425 8379 116452804 0 559235 559235 0 0 0 0 0 0 0 Other revenue 900099 14814 14814 14814 117026853 14814 559235 0 13666590 13666590 0 0 907392 907392 0 11192392 9991071 1201321 525694 533316 -7622 1422989 1218863 204126 936158 811746 124412 0 33255 4408 28847 63342 59732 3610 0 0 0 0 3956 3656 300 0 0 0 1250442 1058258 192184 0 0 0 0 0 64976 64976 69093 68514 579 Child Care Payments 84372094 84372094 Foster Child Care Voucher 833731 833731 Contracted Services 472907 389345 83562 Rental and Maintenance 439640 415930 23710 940989 843755 97234 117195640 114271009 2924631 0 9218581 0 4827645 0 1299982 10084211 0 0 0 0 314269 317707 1131752 790500 396924 341252 0 0 0 0 8600514 11229756 24171329 8480351 9907141 1002764 1404485 145153 2852191 437157 8951477 10065425 23115294 X 1164331 1056035 1164331 1056035 11229756 24171329 X -168787 60491 X false true X false true true X 70158926 86397863 97082050 95601770 116452804 465693413 0 0 70158926 86397863 97082050 95601770 116452804 465693413 0 465693413 173037 99351 647 10968 559235 843238 94491 72284 160062 499 327336 14814 14814 466878801 0.99750 0.99820 X false false 21397 4436 25833 117195640 117221473 1000000 250000 false 1000000 1000000 1000000 10000000 13000000 19500000 23279 28659 14750 4436 71124 250000 250000 250000 250000 1000000 1500000 6582 7229 4545 21397 39753 1131752 790500 341252 341252 Right of use asset 8600514 8600514 Child Development Reserves 240661 Right of use liability 8710816 8951477 X 117087344 60491 60491 117026853 117026853 117195640 117195640 117195640 Part X : FIN48 Footnote Child Action, Inc. is exempt from Federal income taxes under Section 501(c)(3) of the Internal Revenue Code and California income taxes under section 23701(d) of the California Revenue and Taxation Code.Child Action, Inc. is required to pay an annual filing fee to the State of California and other states it operates in. Child Action, Inc. has adopted Financial Accounting Standards Board Accounting Standards Codification (ASC) Section 740-10, which clarifies the accounting for uncertainty in income taxes. ASC Section 740-10 prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Section 740-10 requiresthat an organization recognize in the financial statements the impact of the tax position if that position will more likely than not be sustained on audit, based on the technical merits of the position. As of and for the year ended June 30, 2023, Child Action, Inc. had no material unrecognized tax benefits, tax penalties or interest.Child Action, Inc.s Forms 990, Return of Organization Exempt from Income Tax, for each of the tax years ended June 30; 2022, 2021, and 2020, are subject to examination by the IRS, generally for 3 years after they were filed.Child Action, Inc.s Forms 199, California Exempt Organization Return, for each of the tax years ended June 30; 2022, 2021, 2020, and 2019, are subject to examination by the Franchise Tax Board, generally for 4 yearsafter they were filed. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Reinstatement of net assets $60491 false 0 0 CDSS Stipends 2671 13666590 X false false false false false false false false false Anthony Garcia Dir. of Comm. 147083 960 9388 645 158076 Laura Williams CFO 137747 960 10614 6792 156113 Tracey Strack Former Ex. Dir. 185855 960 14574 6867 208256 Form 990, Part VI, Section B, Line 11b The Executive Director and the CFO review the completed Form 990. Once finalized, a meeting is held with the auditor, Executive Director, CFO and at least one member of the Board of Directors where the Form 990 is reviewed. The Form 990 is then electronically sent to all the Board members before the Form 990 is filed. Form 990, Part VI, Section B, Line 12c Child Action, Inc. requires all employees, Officers and Directors to complete and sign a conflict interest of policy on an annual basis. The Officers review any conflict of interests reported and follow procedureS and policies based on the type of conflict. Form 990, Part VI, Section B, Line 15a The Board of Directors approved the hiring of the Executive Director. They also approve annually the salary schedule and benefits paid to all employees, including top management. The Human Resources Department periodically compares compensation with like organizations in comparable cities to determine if any salary schedules need to be revised. Form 990, Part VI, Section B, Line 15b The Board of Directors approved annually the salary schedule and benefits paid to all employees, including top management. The Human Resources Department periodically compares compensation with like organizations in comparable cities to determine if any salary schedules need to be revised. Form 990, Part VI, Section C, Line 19 All governing documents, policies and financial statements are located at the Administration Office. All major grantors are given a copy of the financial statements and supplementary information and the independent auditors' report. Any requests from the public regarding our Form 990 or financial statements are referred to the Administration Office where the requestor is given an option to view the Form 990 on the Guidestar website, come to our office to view the document, or have a copy sent to them. Form 990, Part XI, Line 9 Reinstatement of net assets = $60491 Part III 4a Program Service Accomplishments Alternative Payment Program: This program receives its funding from contracts withthe California Department of Social Services, which administers both state andfederal monies. The program's purpose is to provide child care subsidies toincome-eligible families who are employed, in training, actively seeking employment,or whose children are referred for protective services.Child Action, Inc. served 7,497 families and 13,498 children from July 1, 2022through June 30, 2023.Other Alternative Payment Programs:1. Single Point of Entry The program enrolls the Stage 1 providers for the Sacramento County Department of Human Assistance. This provides for a streamlined process for the provider to attend one orientation for both the County Stage 1 program and Stage 2 program, ensuring a seamless transition for the parentand provider.2. Provider Stipends This program is funded by the California Department of Social Services ARPA funds for Alternative Payment Programs to issue one-time stipends to childcare providers caring for children on the APP subsidy program. These stipends are to assist childcare providers with the added costs.Total program expenses were $108,594,106. Part III 4b Program Service Accomplishments Child Care Resource & Referral Program: The programs purpose is to provide child care referrals and information to parents; develop and support quality child care services to meet the needs of the community; maintain accurate, current information on all licensed child care services; and promote the child care needs of the community.In 2022/2023, Child Action, Inc. provided 19,836 child care referrals to families for 15,430 children. Thirty-four percent (34%) of callers needed child care for infants, forty-four percent (44%) for preschool age children, and twenty-two percent (22%) for school-age care, meaning most requests for child care (78%) are for children under the age of six, which is a 15% increase from last fiscal year. Sixteen percent (16%) of all children needing care needed alternative schedule care in the evening, weekend or overnight. Sixty-nine percent (69%) of the families needed child care because they were working, twelve percent (12%) are looking for work and ten percent (10%) are in school or training. The remaining nine (9%) needed care for other parental needs, including Child Protective Services and alternate/back-up care. Total program expenses were $5,676,903. Part III Statement of Program Service Accomplishments 1 Child Action, Inc. is a private, nonprofit corporation founded in 1976 to promote the education and social welfare of children and families and to advocate on their behalf. Our programs include resource and referral services for families seeking child care, child care subsidies for qualifying families, recruitment and professional development of the child care workforce, and family education and support.Our goal is to partner with families and assist them in the care and education of their children and to advocate beside them in support of their concerns.