2025-03-03T13:10:59-08:00 2024-06-30 954401626 Vasin Heyn & Company 5000 N Parkway Calabasas 201 Calabasas CA 91302 990 2023-07-01 330050042 Child Development Associates Inc CHIL 6194274411 180 Otay Lakes Road Suite 310 Bonita CA 91902 Richard Richardson President & CEO 2025-03-03 true true Rolland Vasin P00644882 8182223500 2023 2025-03-06 01:10:19Z Richard Richardson 180 Otay Lakes Road Suite 310 Bonita CA 91902 222373133 false X www.cdasd.org X 1984 CA To encourage and support the success and wellbeing of children, families and the child care community. 7 6 301 0 162942453 221994419 36388 73728 225694 20936 116632 163037117 222373133 15640995 6808006 0 23586304 29863092 0 0 123849954 185798570 163077253 222469668 -40136 -96535 26077361 59958957 25120173 59063642 957188 895315 X To encourage and support the success and wellbeing of children, families and the child care community. false false 194190133 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 16,824 children during 248 days of operation. 11522172 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 1,026 Family Child Care Homes throughout San Diego County, Orange County, Riverside County, San Bernardino County, Imperial County, and a portion of Los Angeles County. 7390879 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. There were 1,866 providers eligible to receive stipends under this program. 1755293 214858477 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 4011 0 true 301 true false false false false false false false 0 false false false false false false false X 7 6 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 456386 0 84093 Norma Hernandez VP & Secretary 40.00 0.00 X 293836 0 78990 Jolie Buberl Vice President 40.00 0.00 X 283377 0 84093 Jorge Hernandez VP & Treasurer 40.00 0.00 X 288450 0 76155 Vinh Dang IT Manager 40.00 0.00 226003 0 77388 Erica Nevling Con&FiscalCompl.Mg 40.00 0.00 218410 0 66998 Cynthia Navarrete AP Fiscal Manager 40.00 0.00 209628 0 66998 Jennifer Villa AP Manager 40.00 0.00 187535 0 73022 Ana Morales Comp&Benefits Adm 40.00 0.00 162544 0 50677 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 Emily Brayfield Director 0.50 0.00 X 0 0 0 2326169 658414 32 false true false Friendly Children Garden Preschool 1836 Dixie St Oceanside CA 92054 Child care services 1157365 Childrens Paradise Inc 221 Main Street 205 Vista CA 920846054 Child care services 2615150 Childrens Choice Learning Connection Inc 1465 E Madison Ave El Cajon CA 92019 Child care services 2058291 Kuehg CorpKindercare 10130 Rothgard Rd Spring Valley CA 91977 Child care services 3511047 Childrens Choice Academy 9748 Los Coches Rd 12 Lakeside CA 92040 Child care services 1904549 301 221959312 35107 221994419 Parent fees 624410 36388 36388 36388 225694 225694 0 0 0 0 0 0 0 Other income 900099 116632 116632 116632 222373133 378714 X 0 6808006 6808006 0 0 1645380 1217581 427799 0 18832238 14737162 4095076 4409718 4235301 174417 3443886 3020127 423759 1531870 959264 572606 0 0 92304 36463 55841 0 0 0 181059166 181059164 2 0 0 0 0 1653797 1438661 215136 152128 52843 99285 0 0 0 0 0 95620 23278 72342 Other 746538 159539 586999 Software 638564 283839 354725 Service Contract 573123 413985 159138 Supplies 309117 67531 241586 478213 345733 132480 222469668 214858477 7611191 0 5735710 2621972 956185 39706868 0 15083063 11994073 0 0 0 0 489234 962023 824097 417075 164289 407022 515460 740870 0 0 0 3133420 3526129 26077361 59958957 16567856 30511885 3141081 21943442 5411236 6608315 25120173 59063642 X 957188 895315 957188 895315 26077361 59958957 -96535 34662 X false true X true true true X 113534531 133512377 123143328 162942453 221994419 755127108 0 0 113534531 133512377 123143328 162942453 221994419 755127108 0 755127108 0 0 27192 16499 2329 20936 116632 183588 755310696 0.99980 0.99990 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false 222484095 222484095 1000000 250000 false 1000000 1000000 1000000 1000000 4000000 6000000 250000 250000 250000 250000 1000000 1500000 265741 77974 187767 558356 339101 219255 407022 Right-of-use asset 3526129 3526129 Accrued Vacation 1144560 Child Development Reserves 545907 Contract Advances 896114 Government Funded Assets 403041 Lease Liability 3618693 6608315 X 222422222 34662 14427 49089 222373133 222373133 222484095 14427 14427 222469668 222469668 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, 2024, 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, 2023, 2022, and 2021, 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, 2023, 2022, 2021, and 2020, are subject to examination by the Franchise Tax Board, generally for 4 years after they were filed. true 0 0 Child care stipends 1866 6808006 Book X X X X X false false false false false false false false false Ana Morales Comp&Benefits Adm 162544 31805 18872 213221 Cynthia Navarrete AP Fiscal Manager 209628 43905 23093 276626 Erica Nevling Con&FiscalCompl.Mg 218410 43905 23093 285408 Jennifer Villa AP Manager 187535 49929 23093 260557 Jolie Buberl Vice President 283377 61000 23093 367470 Jorge Hernandez VP & Treasurer 288450 61000 15155 364605 Norma Hernandez VP & Secretary 293836 61000 17990 372826 Richard Richardson President & CEO 456386 61000 23093 540479 Vinh Dang IT Manager 226003 54295 23093 303391 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, County of San Diego, and YMCA, CDAs role is to support participating child care Providers, with a targeted emphasis on family child care homes, in regions with verifiable child care deserts, with bolstering the sustainability of their business and enhance business resilience. Alternative Payment Program Administrative Supports:Administrative funding appropriated in Senate Bill 104 to support families as well as the activities related to the Child Care Providers United bargaining agreement. These activities included, but are not limited to, dues deduction, meeting new Subsidized Provider Report requirements outlined in the Memorandum of Understanding, and any additional data collection related to CCPU data requests.Total program expenses were: $1,755,293 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.