2024-02-28T14:39:46-08:00 2023-06-30 954401626 Vasin Heyn & Company 5000 N Parkway Calabasas 201 Calabasas CA 91302 990 2022-07-01 330050042 Child Development Associates Inc CHIL 6194274411 180 Otay Lakes Road Suite 310 Bonita CA 91902 Richard Richardson President & CEO 2024-02-28 true Richard Richardson 999009999 true Rolland Vasin P00644882 8182223500 0 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z Richard Richardson 180 Otay Lakes Road Suite 310 Bonita CA 91902 163037117 false X www.cdasd.org X 1984 CA To encourage and support the success and wellbeing of children, families and the child care community. 6 5 418 0 123143328 162942453 0 11524 73728 2329 20936 123157181 163037117 101292665 15640995 0 18695928 23586304 0 0 2987962 123849954 122976555 163077253 180626 -40136 16603891 26077361 15578108 25120173 1025783 957188 X To encourage and support the success and wellbeing of children, families and the child care community. false false 129735698 Child care services are funded by U.S. Dept. of Health and Human Services and California Department of Social Services. The Alternative Payment Programs help low to moderate income families and families who are currently or have received CalWORKS cash aid assistance within the past twenty four months with free or reduced cost child care services. The programs served approximately 14,396 children during 249 days of operation. 16298953 15640995 Child Care Stipends are to help child care providers with hardships caused by the pandemic, such as reduced enrollment, increased teacher to child ratios, additionalcleaning costs, and other costs. Providers who served children receiving subsidies from the Alternative Payment programs in March 2021 were eligible for a $600 per child stipend. There were 2,116 providers eligible to receive stipends under this program. 11340484 Child and Adult Care Food Program is funded by U.S. Dept. of Agriculture and California Department of Social Services. This program reimburses child care providers for the nutritious meals they serve to the children in their care. CDA currently sponsors approximately 1,125 Family Child Care Homes throughout San Diego County, Orange County, Riverside County, San Bernardino County, Imperial County, and a portion of Los Angeles County. 436475 157811610 true true 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 2925 0 true 418 true false false false false false false false 0 false false false false false false false X 6 5 false false false false false false false true true false false true true true true true true true true false CA X X Jorge Hernandez 6194274411 180 Otay Lakes Road Suite 310 Bonita CA 91902 Richard Richardson President & CEO 40.00 0.00 X X 401336 0 83150 Jorge Hernandez VP & Treasurer 40.00 0.00 X 260426 0 75536 Norma Hernandez VP & Secretary 40.00 0.00 X 237198 0 77852 Jolie Buberl Vice President 40.00 0.00 X 229638 0 83150 Vinh Dang IT Manager 40.00 0.00 207731 0 76445 Erica Nevling Con&FiscalCompl.Mg 40.00 0.00 178343 0 66055 Jennifer Villa AP Manager 40.00 0.00 170613 0 72079 Cynthia Navarrete AP Fiscal Manager 40.00 0.00 159159 0 66055 Ana Morales Comp&Benefits Mgr 40.00 0.00 137267 0 49460 Christopher M Redo Director 0.50 0.00 X 0 0 0 Jane McMasters Director 0.50 0.00 X 0 0 0 Zaneta Encarnacion Director 0.50 0.00 X 0 0 0 Hector Martinez Director 0.50 0.00 X 0 0 0 Paige J Casey Director 0.50 0.00 X 0 0 0 1981711 649782 9 false true false A Place of Our Own Child Development Center 2355 E Valley Parkway Suite F-H Escondido CA 92027 Child care services 2554387 Childrens Paradise Inc 221 Main Street 205 Vista CA 920846054 Child care services 2335382 Childrens Choice Learning Connection Inc 1465 E Madison Ave El Cajon CA 92019 Child care services 1441781 Kuehg CorpKindercare 10130 Rothgard Rd Spring Valley CA 91977 Child care services 1253494 Childrens Choice Academy 9748 Los Coches Rd 12 Lakeside CA 92040 Child care services 888268 201 162929896 12557 162942453 0 73728 73728 0 0 0 0 0 0 0 Other income 900099 20936 20936 20936 163037117 94664 X 0 15640995 15640995 0 0 1569379 1569379 0 15336446 13438466 1897980 3047391 2993096 54295 2417806 2352709 65097 1215282 799530 415752 0 6368 6368 66815 5403 61412 0 0 0 120870118 120870118 0 0 0 0 1179820 1076286 103534 14214 8107 6107 0 71131 13912 57219 0 0 3981 3981 81331 3231 78100 Service Contract 361569 252845 108724 Supplies 338063 10359 327704 Software 331241 8718 322523 Utilities 150400 150374 26 374903 187461 187442 163077253 157811610 5265643 0 9468049 5735710 956185 0 6545217 15083063 0 0 0 0 532697 489234 495977 331688 57928 164289 515460 0 0 0 3133420 16603891 26077361 14191871 16567856 85695 3141081 1300542 5411236 15578108 25120173 X 979799 957188 45984 1025783 957188 16603891 26077361 -40136 17525 -45984 X false true X true true true X 101673807 113534531 133512377 123143328 162942453 634806496 0 0 101673807 113534531 133512377 123143328 162942453 634806496 0 634806496 0 0 15296 27192 16499 2329 20936 82252 634888748 0.99990 0.99980 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false 163077253 163077253 1000000 250000 false 1000000 1000000 1000000 1000000 4000000 6000000 250000 250000 250000 250000 1000000 1500000 127660 30993 96667 368317 300695 67622 164289 Right-of-use asset 3133420 3133420 Accrued Vacation 964052 Child Development Reserves 332789 Contract Advances 824648 Government Funded Assets 156327 Lease Liability 3133420 5411236 X 163054642 17525 17525 163037117 163037117 163077253 163077253 163077253 Part X : FIN48 Footnote The Organization 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. The Organization is required to pay an annual filing fee to the State of California and other states it operates in.The Organization 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 requires that 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, the Organization had no material unrecognized tax benefits, tax penalties or interest.The Organizations 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.The Organizations 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 years after they were filed. true 0 0 Child care stipends 2116 15640995 Book X X X X X false false false false false false false false false Ana Morales Comp&Benefits Mgr 137267 31805 17655 186727 Cynthia Navarrete AP Fiscal Manager 159159 43905 22150 225214 Erica Nevling Con&FiscalCompl.Mg 178343 43905 22150 244398 Jennifer Villa AP Manager 170613 49929 22150 242692 Jolie Buberl Vice President 229638 61000 22150 312788 Jorge Hernandez VP & Treasurer 260426 61000 14536 335962 Norma Hernandez VP & Secretary 237198 61000 16852 315050 Richard Richardson President & CEO 401336 61000 22150 484486 Vinh Dang IT Manager 207731 54295 22150 284176 Form 990, Part III, Line 4d OTHER PROGRAM SERVICES 4: CDA received the following other funding:Capacity Grant:From AB 178 Intended to fund activities including but not limited to supporting the enrollment of children into subsidized child care and to support the accurate collection and reporting of provider dataFrom Mission Driven Finance/CARE buys, build and leases houses and commercial properties for child care. CDA prepared marketing materials. conducted outreach, screened and interviewed and maintained a list of qualified providers for the CARE tenant program.Shared Service AllianceFrom First 5 San Diego and YMCA, CDA's role was to participate in the design team, collaborate with YMCA to review provider's needs and interests and create the work plan for the alliance. Child Care Providers United (CCPU)Administrative Funding appropriated in AB 104 for Child Care Contracting primarily supporting Family Child Care providers. To support activities include dues deduction, meeting SRP requirements outlined in the MOU and additional data collection related to CCPU data requests.Total program expenses were: $436,475 Form 990, Part VI, Section B, Line 11b The Finance Director and Board of Directors review the Form 990 for completeness and accuracy. Then the President and CEO approve and sign the form. Form 990, Part VI, Section B, Line 12c CDA continually monitors and enforces compliance with the policy by distributing personnel policies, conflict of interest agreements, and declaration forms annually. Any actual, potential or perceived conflict of interest is immediately evaluated to determine the appropriate course of action. Form 990, Part VI, Section B, Line 15a CDA uses the following to establish the compensation of its President and CEO, top management, and key employees: a. Compensation survey or study, b. Form 990 of other organizations, c. Independent Compensation Consultant, d. Approval by the compensation committee, e. Approval by the board of directors. Form 990, Part VI, Section C, Line 19 Organization documents are available upon request from the Administrative Office: 180 Otay Lakes Road, Suite 310, Bonita, CA 91902.