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Nonprofit · EIN 68-0450141

CHILD SUPPORT DIRECTORS ASSOCIATION

Tax-exempt · SACRAMENTO, CA 95816

Financials

$1.2M$1.2M2022$1.3M$1.3M2023$1.4M$1.4M2024
Revenue Expenses · by fiscal year end
Financials of CHILD SUPPORT DIRECTORS ASSOCIATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
June 30, 2025990$1,415,212$1,412,542$2,670$1,307,747$434,773$872,974
June 30, 2024990$1,288,503$1,336,966-$48,463$1,258,114$389,400$868,714
June 30, 2023990$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.

NameTitleHours / weekCompensation
SHAUNA DAYEXECUTIVE DIRECTOR (UNTIL 7/2024)
Officer
40$124,817
MICHAEL SMITSKYEXECUTIVE DIRECTOR (EFF. 12/2024)
Officer
40$11,731
NATALIE WALTERPRESIDENT
Trustee or director, Officer
3$0
LIANE PECKVICE PRESIDENT
Trustee or director, Officer
3$0
MARCUS MITCHELLPAST PRESIDENT
Trustee or director, Officer
3$0
AMY WEURDIGTREASURER
Trustee or director, Officer
3$0
NATALIE DILLONSECRETARY
Trustee or director, Officer
3$0
ABE MEDOZAPARLIAMENTARIAN
Trustee or director
3$0
TERRIE HARDYMEMBER
Trustee or director
3$0
RON LADAGEMEMBER
Trustee or director
3$0
BENNETT HOFFMANNMEMBER
Trustee or director
3$0
DALEN FREDRICKSONMEMBER
Trustee or director
3$0
NICOLE WINDOM-HURDMEMBER
Trustee or director
3$0
IGNACIO GUERREROMEMBER
Trustee or director
3$0
990 for the year ended June 30, 2024: 13 people
NameTitleHours / weekCompensation
SHAUNA DAYEXECUTIVE DIRECTOR (UNTIL 7/24)
Officer
40$105,923
VICTOR REAEXECUTIVE DIRECTOR (UNTIL 4/23)
Officer
40$48,367
TERRIE HARDYPRESIDENT
Trustee or director, Officer
3$0
MARCUS MITCHELLVICE PRESIDENT
Trustee or director, Officer
3$0
KIM CAGNOPAST PRESIDENT
Trustee or director, Officer
3$0
PHYLLIS NANCETREASURER
Trustee or director, Officer
3$0
KIM BRITTSECRETARY
Trustee or director, Officer
3$0
DALEN FREDRICKSONPARLIAMENTARIAN
Trustee or director
3$0
MARIA ARZOLAMEMBER
Trustee or director
3$0
KELLEY COTEMEMBER
Trustee or director
3$0
NATALIE WALTERMEMBER
Trustee or director
3$0
TONYA MOOREMEMBER
Trustee or director
3$0
RON LADAGEMEMBER
Trustee or director
3$0
990 for the year ended June 30, 2023: 15 people
NameTitleHours / weekCompensationOther / benefits
GREG WILSONEXECUTIVE DIRECTOR (UNTIL 10/22)
Officer
40$74,754$3,328
VICTOR REAEXECUTIVE DIRECTOR (EFF. 10/22)
Officer
40$12,675$0
KIM CAGNOPRESIDENT
Trustee or director, Officer
3$0$0
TERRIE HARDYVICE PRESIDENT
Trustee or director, Officer
3$0$0
MARIE GIRULATPAST PRESIDENT
Trustee or director, Officer
3$0$0
SEAN FARRELLTREASURER
Trustee or director, Officer
3$0$0
KIM BRITTSECRETARY
Trustee or director, Officer
3$0$0
DALEN FREDRICKSONPARLIAMENTARIAN
Trustee or director
3$0$0
MARIA ARZOLAMEMBER
Trustee or director
3$0$0
MARCUS MITCHELLMEMBER
Trustee or director
3$0$0
PHYLLIS NANCEMEMBER
Trustee or director
3$0$0
KELLEY COTEMEMBER
Trustee or director
3$0$0
NATALIE WALTERMEMBER
Trustee or director
3$0$0
TONYA MOOREMEMBER
Trustee or director
3$0$0
SHAUNA DAYEXECUTIVE 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
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)

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.

990 for the year ended June 30, 2025

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 yearYear endedDueIRS public records
2025June 30, 2026November 16, 2026Not due yet
2024June 30, 2025November 17, 2025990 on file
2023June 30, 2024November 15, 2024990 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
Assets (IRS master file)
$1,307,747
Income (IRS master file)
$1,415,212

Filing history

FormYear endedRevenueExpensesAssetsReturn
990June 2025$1,415,212$1,412,542$1,307,747XML
990June 2024$1,288,503$1,336,966$1,258,114IRS
990June 2023$1,161,941$1,205,334$1,591,961XML
990June 2022$1,073,468$946,372$1,316,368IRS
990June 2021–––IRS
990June 2020–––IRS
990June 2019–––IRS
990June 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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