Nonprofit · EIN 68-0450141
CHILD SUPPORT DIRECTORS ASSOCIATION
Tax-exempt · SACRAMENTO, CA 95816
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $1,415,212 | $1,412,542 | $2,670 | $1,307,747 | $434,773 | $872,974 |
| June 30, 2024 | 990 | $1,288,503 | $1,336,966 | -$48,463 | $1,258,114 | $389,400 | $868,714 |
| June 30, 2023 | 990 | $1,161,941 | $1,205,334 | -$43,393 | $1,591,961 | $679,894 | $912,067 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $587,806
- Membership dues
- $587,806
- Program service revenue
- $754,347
- Investment income
- $40,505
- Net income from gaming
- $32,554
- Other revenue
- $32,554
Expenses
- Grants and similar amounts paid
- $32,554
- Compensation of officers, directors and key employees
- $136,548
- Other salaries and wages
- $197,764
- Salaries, compensation and benefits (total)
- $401,367
- Professional fundraising fees
- $0
- Legal fees
- $9,143
- Accounting fees
- $89,147
- Occupancy
- $55,321
- Travel
- $13,287
- Depreciation
- $1,794
Balance sheet and other
- Total assets, start of year
- $1,258,114
- Total assets, end of year
- $1,307,747
- Total liabilities, end of year
- $434,773
- Net assets, end of year
- $872,974
- Land, buildings and equipment
- $4,100
- Publicly traded securities
- $571,866
- Net assets without donor restrictions
- $872,974
- Gross receipts
- $1,415,212
- Employees
- 5
- Volunteers
- 200
- Year formed
- 2001
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SHAUNA DAY | EXECUTIVE DIRECTOR (UNTIL 7/2024) Officer | 40 | $124,817 |
| MICHAEL SMITSKY | EXECUTIVE DIRECTOR (EFF. 12/2024) Officer | 40 | $11,731 |
| NATALIE WALTER | PRESIDENT Trustee or director, Officer | 3 | $0 |
| LIANE PECK | VICE PRESIDENT Trustee or director, Officer | 3 | $0 |
| MARCUS MITCHELL | PAST PRESIDENT Trustee or director, Officer | 3 | $0 |
| AMY WEURDIG | TREASURER Trustee or director, Officer | 3 | $0 |
| NATALIE DILLON | SECRETARY Trustee or director, Officer | 3 | $0 |
| ABE MEDOZA | PARLIAMENTARIAN Trustee or director | 3 | $0 |
| TERRIE HARDY | MEMBER Trustee or director | 3 | $0 |
| RON LADAGE | MEMBER Trustee or director | 3 | $0 |
| BENNETT HOFFMANN | MEMBER Trustee or director | 3 | $0 |
| DALEN FREDRICKSON | MEMBER Trustee or director | 3 | $0 |
| NICOLE WINDOM-HURD | MEMBER Trustee or director | 3 | $0 |
| IGNACIO GUERRERO | MEMBER Trustee or director | 3 | $0 |
990 for the year ended June 30, 2024: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SHAUNA DAY | EXECUTIVE DIRECTOR (UNTIL 7/24) Officer | 40 | $105,923 |
| VICTOR REA | EXECUTIVE DIRECTOR (UNTIL 4/23) Officer | 40 | $48,367 |
| TERRIE HARDY | PRESIDENT Trustee or director, Officer | 3 | $0 |
| MARCUS MITCHELL | VICE PRESIDENT Trustee or director, Officer | 3 | $0 |
| KIM CAGNO | PAST PRESIDENT Trustee or director, Officer | 3 | $0 |
| PHYLLIS NANCE | TREASURER Trustee or director, Officer | 3 | $0 |
| KIM BRITT | SECRETARY Trustee or director, Officer | 3 | $0 |
| DALEN FREDRICKSON | PARLIAMENTARIAN Trustee or director | 3 | $0 |
| MARIA ARZOLA | MEMBER Trustee or director | 3 | $0 |
| KELLEY COTE | MEMBER Trustee or director | 3 | $0 |
| NATALIE WALTER | MEMBER Trustee or director | 3 | $0 |
| TONYA MOORE | MEMBER Trustee or director | 3 | $0 |
| RON LADAGE | MEMBER Trustee or director | 3 | $0 |
990 for the year ended June 30, 2023: 15 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| GREG WILSON | EXECUTIVE DIRECTOR (UNTIL 10/22) Officer | 40 | $74,754 | $3,328 |
| VICTOR REA | EXECUTIVE DIRECTOR (EFF. 10/22) Officer | 40 | $12,675 | $0 |
| KIM CAGNO | PRESIDENT Trustee or director, Officer | 3 | $0 | $0 |
| TERRIE HARDY | VICE PRESIDENT Trustee or director, Officer | 3 | $0 | $0 |
| MARIE GIRULAT | PAST PRESIDENT Trustee or director, Officer | 3 | $0 | $0 |
| SEAN FARRELL | TREASURER Trustee or director, Officer | 3 | $0 | $0 |
| KIM BRITT | SECRETARY Trustee or director, Officer | 3 | $0 | $0 |
| DALEN FREDRICKSON | PARLIAMENTARIAN Trustee or director | 3 | $0 | $0 |
| MARIA ARZOLA | MEMBER Trustee or director | 3 | $0 | $0 |
| MARCUS MITCHELL | MEMBER Trustee or director | 3 | $0 | $0 |
| PHYLLIS NANCE | MEMBER Trustee or director | 3 | $0 | $0 |
| KELLEY COTE | MEMBER Trustee or director | 3 | $0 | $0 |
| NATALIE WALTER | MEMBER Trustee or director | 3 | $0 | $0 |
| TONYA MOORE | MEMBER Trustee or director | 3 | $0 | $0 |
| SHAUNA DAY | EXECUTIVE DIRECTOR (EFF. 4/23) Officer | 40 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 162362, SACRAMENTO, CA 95816-2362
- Principal officer (990 for 2024)
- MICHAEL SMITSKY, PO BOX 162362, SACRAMENTO, CA 95816
- Signed the 990
- MICHAEL SMITSKY, EXECUTIVE DIRECTOR
- Phone
- (916) 446-6700
- Website
- WWW.CSDACA.ORG
- Return prepared by
- RICHARDSON & COMPANY LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 68-0450141 or by the name CHILD SUPPORT DIRECTORS ASSOCIATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
TO ADVOCATE, EDUCATE, AND COLLABORATE ON BEHALF OF THE LOCAL CHILD SUPPORT AGENCIES TO ADVANCE THE CHILD SUPPORT PROGRAM AS A SAFETY NET SERVICE LEADING TO FAMILY FINANCIAL STABILITY.
Program accomplishments
- CSDA STRIVES TO MAINTAIN CURRENT KNOWLEDGE AMONG ITS MEMBERS AND RELATED PUBLIC PARTIES WORKING IN CALIFORNIA'S CHILD SUPPORT PROGRAM. EFFORTS TO EDUCATE DO NOT MERELY PROVIDE TRAINING BUT SUPPORTS A HIGH LEVEL OF PROFESSIONALISM AND RESULTS IN BENEFITS TO PARENTS AND CHILDREN WHO RELY ON REGULAR CHILD SUPPORT PAYMENTS. IN 2024-2025, CSDA PROVIDED EDUCATION TO INDIVIDUALS WORKING IN CALIFORNIA'S PUBLIC CHILD SUPPORT PROGRAM AT AN EDUCATION AND TRAINING CONFERENCE ATTENDED BY 747 INDIVIDUALS AND A LEGAL COLLEGE ATTENDED BY 151 INDIVIDUALS.
- IN 2024-2025, CSDA DISTRIBUTED OVER 490 COPIES OF THE CHILD SUPPORT ATTORNEY SOURCEBOOK TO INDIVIDUALS THROUGHOUT CALIFORNIA IN ORDER TO AID IN THE UNDERSTANDING OF CHILD SUPPORT ENFORCEMENT PROCESS AND ITS LEGAL STRUCTURE. THE ASSOCIATION ALSO DISTRIBUTED OTHER PUBLICATIONS INCLUDING DIRECTORIES OF LOCAL AND STATEWIDE CHILD SUPPORT STAFF, WHITE PAPERS ON TOPICS OF CONCERN, AND FACT SHEETS OF THE CHILD SUPPORT PROGRAM AND MAINTAINED A WEBSITE AND SEVERAL ONLINE DISCUSSION FORUMS TO AID IN THE SHARED UNDERSTANDING OF CALIFORNIA'S CHILD SUPPORT PROGRAM.
- CSDA PROVIDED RESEARCH AND ANALYSIS TO MEMBERS AND INTERESTED PARTIES ON LEGISLATIVE AND REGULATORY ISSUES. THE ASSOCIATION WORKS TO ENSURE THE EFFICACY OF PROPOSED POLICY AND SUPPORTS CHANGES THAT LESSEN THE BURDENS OF THE PARENTS PARTICIPATING IN THE CHILD SUPPORT PROGRAM WHILE REDUCING ADMINISTRATIVE IMPACTS OF LOCAL CHILD SUPPORT AGENCIES. CSDA CAN ONLY ACHIEVE ITS MISSION THROUGH CAREFUL PLANNING AND EXECUTION OF PROPOSED LEGISLATION AND STRONG COLLABORATIVE RELATIONSHIPS WITH STAKEHOLDERS.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 68-0450141
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 2002
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S41)
- Assets (IRS master file)
- $1,307,747
- Income (IRS master file)
- $1,415,212
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $1,415,212 | $1,412,542 | $1,307,747 | XML |
| 990 | June 2024 | $1,288,503 | $1,336,966 | $1,258,114 | IRS |
| 990 | June 2023 | $1,161,941 | $1,205,334 | $1,591,961 | XML |
| 990 | June 2022 | $1,073,468 | $946,372 | $1,316,368 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 68-0450141).
Questions about CHILD SUPPORT DIRECTORS ASSOCIATION
- What is the EIN of CHILD SUPPORT DIRECTORS ASSOCIATION?
- The employer identification number (EIN) of CHILD SUPPORT DIRECTORS ASSOCIATION is 68-0450141.
- Is CHILD SUPPORT DIRECTORS ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 2002.
- Are donations to CHILD SUPPORT DIRECTORS ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does CHILD SUPPORT DIRECTORS ASSOCIATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of CHILD SUPPORT DIRECTORS ASSOCIATION due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CHILD SUPPORT DIRECTORS ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of CHILD SUPPORT DIRECTORS ASSOCIATION?
- The 990 for the year ended June 30, 2025 names MICHAEL SMITSKY.
- Who are the officers and directors of CHILD SUPPORT DIRECTORS ASSOCIATION?
- The 990 for the year ended June 30, 2025 lists 14 people; 2 received compensation from the organization, the highest $124,817 (SHAUNA DAY, EXECUTIVE DIRECTOR (UNTIL 7/2024)).
- How much revenue does CHILD SUPPORT DIRECTORS ASSOCIATION have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $1,415,212, expenses of $1,412,542 and total assets of $1,307,747 at year end.
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