2024-11-15T09:20:20-06:00 2023-12-31 721396621 CARR RIGGS & INGRAM LLC 1117 BOLL WEEVIL CIRCLE ENTERPRISE AL 36330 990 2023-01-01 840587601 CHILD CARE ASSOCIATES CHIL 8078380055 3000 EAST BELKNAP STREET FORT WORTH TX 76111 KARA WADDELL PRESIDENT/CEO 8078380055 2024-11-08 1 1 J MICHAEL MADDOX P00963614 3343470088 2024-11-08 2023 2024-10-15 13:58:12Z KARA WADDELL 3000 EAST BELKNAP STREET FORT WORTH TX 76111 147749969 0 X WWW.CHILDCAREASSOCIATES.ORG X 1968 TX TO ASSIST FAMILY SUCCESSES THROUGH EXCELLENCE IN COMPREHENSIVE CHILD CARE AND DEVELOPMENT SERVICES. 14 14 764 1000 0 0 119065365 144350702 636254 620523 458 79299 1077238 2651813 120779315 147702337 0 0 0 0 26432776 33932852 0 0 0 89930231 105488863 116363007 139421715 4416308 8280622 18430063 28797637 6098027 8184979 12332036 20612658 X TO ASSIST FAMILY SUCCESSES THROUGH EXCELLENCE IN COMPREHENSIVE CHILD CARE AND DEVELOPMENT SERVICES. 0 0 95264388 TARRANT COUNTRY WORKFORCE DEVELOPMENT BOARD PROVIDED CHILD CARE MANAGEMENT SERVICES TO APPROXIMATELY 9,300 FAMILIES AND 700 PROVIDERS. ADDITIONALLY, PROVIDED TEXAS RISING STAR SERVICES TO APPROXIMATELY 300 PROVIDERS. 27657676 DIRECT CARE:DIRECT SERVICES ARE PROVIDED TO APPROXIMATELY 1,400 PRE-SCHOOL CHILDREN OF LOW INCOME FAMILIES THROUGH DAILY CHILD CARE, HEAD START AND EARLY HEAD START PROGRAMS IN 17 CENTERS IN TARRANT COUNTY. PARENTS PAY A PORTION OF THE COST OF EXTENDED CARE WHILE OTHER SOURCES ARE PAID THROUGH SCHOLARSHIP AND/OR PROVIDER PAYMENTS FOR QUALIFIED FAMILIES. THE COMPREHENSIVE HEALTH, SOCIAL AND EMOTIONAL ASPECTS OF THE HEAD START PROGRAMS ARE INTEGRATED INTO THE CHILD CARE SERVICES WITH THE EMPHASIS ON CHILDREN LEAVING OUR PROGRAMS READY TO LEARN AS THEY ENTER PUBLIC SCHOOL. 10819945 CHILD CARE TRAINING AND TECHNICAL ASSISTANCE PROGRAM - PROVIDES SOLUTIONS STATEWIDE FOR CARE CHILD PROVIDERS IN THE CHILD CARE INDUSTRY IN CHILD CARE BUSINESS COACHING, CHILD CARE KNOWLEDGE HUB, CHILD CARE QUALITY AND CHILD CARE TRAINING AND TECHNICAL ASSISTANCE TO APPROXIMATELY 2,500 CHILD CARE PROVIDERS AND HOME PROVIDERS. 713328 SPECIAL NUTRITION 713328 134455337 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 952 0 1 764 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X KARANAE SPRADLIN 8178380055 3000 EAST BELKNAP STREET FORT WORTH TX 76111 ANA COSCIA TREASURER 1.00 X 0 0 0 CHERYL CHAPMAN BOARD MEMBER 1.00 X 0 0 0 SARA GRENIER FORMER CHAIR 1.00 X 0 0 0 CHARLEEN NELSON BOARD MEMBER 1.00 X 0 0 0 WILMA DAVID MAY VICE CHAIR 1.00 X 0 0 0 KIM CUMMINGS BOARD MEMBER 1.00 X 0 0 0 MELODI FARIS BOARD MEMBER 1.00 X 0 0 0 RICK CRUZ BOARD MEMBER 1.00 X 0 0 0 NANCY JONES BOARD MEMBER 1.00 X 0 0 0 VERNON HILTON SECRETARY 1.00 X 0 0 0 XIMENA ANTUNEZ DE MAYOLO BOARD MEMBER 1.00 X 0 0 0 JOSEPH DELEON BOARD MEMBER 1.00 X 0 0 0 AL SAENZ CHAIRMAN 1.00 X 0 0 0 CRYSTAL LANPHIER BOARD MEMBER 1.00 X 0 0 0 KARA D WADDELLSEE SCHEDULE J PRESIDENT/CEO 40.00 X 887051 0 49648 KARANAE K DUANESEE SCHEDULE J CFO 40.00 X 413664 0 24451 CANDACE LORD SR CONTROLLER 40.00 X 192549 0 28320 ANGELA LAMPKIN HEAD START DIRECTOR 40.00 X 172024 0 1000 JOANNA CRAIN CHIEF OF STAFF 40.00 X 192585 0 6685 STANLEY CHANDY IT DIRECTOR 40.00 X 165371 0 16748 VENESSA MILLER PROCUREMENT DIRECTOR 40.00 X 153002 0 8647 CLARK SYKES DIRECTOR OF CONSTRUCTION 40.00 X 159933 0 4818 DORICE RAMSEY DIRECTOR OF CHILD CARE BUSINESS DEVELOPMENT 40.00 X 169134 0 7210 JULIETA RHEA DIRECTOR OF OPERATIONS 40.00 X 166453 0 15681 SHELBY BALLARD HUMAN RESOURCES DIRECTOR 40.00 X 148117 0 17541 PATRICIA WALKER LOOPER EXECUTIVE PROGRAM OFFICER 40.00 X 134613 0 26011 WILLIE RANKIN DIRECTOR OF INSTITUTE TO ADVANCE CHILD CARE 40.00 X 136624 0 8474 DAVID BLACK DIRECTOR OF QUALITY ASSURANCE AND OPERATIONS 40.00 X 133671 0 0 RITA MORRIS PROGRAM DIRECTOR OF CHILD CARE MANAGEMENT SERVICES 40.00 X 129389 0 16103 3354180 0 231337 24 0 1 0 KINDERCARE LEARNING CENTERS LLC 7224 KINGSWOOD DRIVE FORT WORTH TX 75063 CHILD CARE PROVIDER 5170600 UNITED HEALTHCARE INSURANCE COMPANY 450 COLUMBUS BOULEVARD HARTFORD CT 06103 INSURANCE PROVIDER 3282738 THE CHILDRENS COURTYARD 2301 WESTERN CENTER BLVD FORT WORTH TX 76131 CHILD CARE PROVIDER 2055978 CHILDCARE CAREERS LLC 2000 SIERRA POINT PKWY SUITE 702 BRISBANE CA 94005 CHILD CARE PROVIDER 1977200 LITTLE TYKE 6862 BOULEVARD 26 RICHLAND HILLS TX 76180 CHILD CARE PROVIDER 1791431 98 26427 132756328 11567947 144350702 PARENT FEES 624410 343133 343133 CCMS PROGRAM SERVICE 624410 277390 277390 620523 79299 79299 110379 47632 62747 62747 MISCELLANEOUS INCOME 900099 2589066 2589066 2589066 147702337 699822 0 2651813 27384859 24719795 2665064 3433923 3167161 266762 3114070 2814277 299793 183004 92698 90306 7396057 7219940 176117 145737 112988 32749 1163051 1082202 80849 203482 186356 17126 80461 30831 49630 15765 15765 885222 772247 112975 648135 429455 218680 PROVIDER PAYMENTS 84694839 84694839 SUPPLIES 4290979 3849640 441339 MISCELLANEOUS 2660754 2255131 405623 EDUCATIONAL SUPPLIES 1482643 1482643 1638734 1545134 93600 139421715 134455337 4966378 0 8825715 11359902 1582403 5672769 2180982 1737772 411565 655178 18317683 10066829 3765684 8250854 1663714 1121162 18430063 28797637 2837744 5546411 1624180 1507945 1636103 1130623 6098027 8184979 X 12023736 20250462 308300 362196 12332036 20612658 18430063 28797637 8280622 0 X 0 1 X 1 1 1 X 85845364 109726365 91236363 122664662 148298607 557771361 981045 804018 551143 916420 783530 4036156 86826409 110530383 91787506 123581082 149082137 561807517 561807517 27892 5206 390 458 79299 113245 49065 302572 188151 1354309 1909495 3803592 565724354 0.99310 0.99590 X 1198742 1198742 5260638 3663871 1596767 4134718 3384700 750018 3018258 3018258 0 4705327 4705327 8250854 OPERATING LEASE LIABILITIES 1130623 1130623 X 150907924 3157955 47632 3205587 147702337 0 147702337 142627302 3157955 47632 3205587 139421715 0 139421715 PART X, LINE 2: CHILD CARE ASSOCIATES (CCA) HAS BEEN GRANTED AN EXEMPTION FROM INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AS A NON-PROFIT CORPORATION. AS REQUIRED BY INTERNAL REVENUE SERVICE REGULATIONS, CCA ANNUALLY FILES FORM 990, "RETURN OF AGENCY EXEMPT FROM INCOME TAX" WITH THE INTERNAL REVENUE SERVICE. AS SINGLE MEMBER LIMITED LIABILITY COMPANIES CURANTIS, PRE-K TODAY AND CCMS ARE TREATED AS DISREGARDED ENTITIES FOR TAX PURPOSES. AS SUCH, THESE THREE SUBSIDIARIES ARE INCLUDED IN CCA'S ANNUAL FORM 990 FOR TAX REPORTING PURPOSES. CCA'S POLICY IS TO RECORD INTEREST AND PENALTIES RELATED TO TAXES IN INTEREST EXPENSE ON THE CONSOLIDATED FINANCIAL STATEMENTS; HOWEVER, CCA DID NOT HAVE ANY INTEREST OR PENALTIES RELATED TO TAXES IN FISCAL YEAR 2023 AND 2022. CCA APPLIES THE ACCOUNTING GUIDANCE FOR UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FASB ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS WHEN IT IS MORE LIKELY THAN NOT THE POSITION WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. SUCH TAX POSITIONS INITIALLY AND SUBSEQUENTLY NEED TO BE MEASURED AS THE LARGEST AMOUNT OF TAX BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT WITH THE TAX AUTHORITY ASSUMING FULL KNOWLEDGE OF THE POSITION AND RELEVANT FACTS. CCA BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR THE INCOME TAX POSITIONS TAKEN AND TO BE TAKEN ON ITS TAX RETURNS AND THAT ITS ACCRUALS FOR TAX LIABILITIES ARE ADEQUATE FOR ALL OPEN TAX YEARS (AFTER 2020 FOR FEDERAL AND STATE) BASED ON AN ASSESSMENT OF MANY FACTORS INCLUDING EXPERIENCE AND INTERPRETATIONS OF TAX LAWS APPLIED TO THE FACTS OF EACH MATTER. CCA HAS CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING DISCLOSURE, AND THERE ARE NO MATERIAL AMOUNTS OF UNRECOGNIZED TAX BENEFITS AS OF DECEMBER 31, 2023 AND 2022. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES INCLUDED ON 990, PAGE 9, LINE 8B 47,632. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES INCLUDED ON 990, PAGE 9, LINE 8B 47,632. LUNCHEON 110379 110379 47632 110379 110379 47632 47632 62747 X 1 0 X X X X X X 0 0 0 0 0 1 0 0 0 KARA D WADDELLSEE SCHEDULE J PRESIDENT/CEO 354137 0 50000 0 482914 0 24499 0 25149 0 936699 0 0 0 KARANAE K DUANESEE SCHEDULE J CFO 218664 0 75000 0 120000 0 16447 0 8004 0 438115 0 0 0 CANDACE LORD SR CONTROLLER 180049 0 12500 0 0 0 12233 0 16087 0 220869 0 0 0 JOANNA CRAIN CHIEF OF STAFF 180085 0 12500 0 0 0 0 0 6685 0 199270 0 0 0 JULIETA RHEA DIRECTOR OF OPERATIONS 103953 0 12500 0 50000 0 7034 0 8647 0 182134 0 0 0 STANLEY CHANDY IT DIRECTOR 152871 0 12500 0 0 0 8274 0 8474 0 182119 0 0 0 DORICE RAMSEY DIRECTOR OF CHILD CARE BUSINESS DEVE 106634 0 12500 0 50000 0 5976 0 1234 0 176344 0 0 0 ANGELA LAMPKIN HEAD START DIRECTOR 165024 0 7000 0 0 0 1000 0 0 0 173024 0 0 0 SHELBY BALLARD HUMAN RESOURCES DIRECTOR 135617 0 12500 0 0 0 8971 0 8570 0 165658 0 0 0 CLARK SYKES DIRECTOR OF CONSTRUCTION 159933 0 0 0 0 0 0 0 4818 0 164751 0 0 0 VENESSA MILLER PROCUREMENT DIRECTOR 140502 0 12500 0 0 0 0 0 8647 0 161649 0 0 0 PATRICIA WALKER LOOPER EXECUTIVE PROGRAM OFFICER 134613 0 0 0 0 0 8948 0 17063 0 160624 0 0 0 PART I, LINE 1A THE CEO AND PRESIDENT POSITION HAS PAID SOCIAL CLUB DUES FOR THE FORT WORTH CLUB TO BE UTILIZED FOR BUSINESS MEETINGS AND ACCESS TO A TRAINING SPACE FOR THE ORGANIZATION. PART I, LINE 6 COMPENSATION TO THE MANAGERS OF THE LLC RELATED ENTITIES IS BASED ON SUCCESS OF THE ENTITIES AS SOCIAL VENTURES. PART II COMPENSATION PAID FOR MANAGERS FROM THE LLC RELATED ENTITIES, CONSIDERED DISREGARDED ENTITIES FOR FEDERAL TAX PURPOSES, IS SUBJECT TO ENTITY PERFORMANCE. THE AGGREGATE WAGE AND COMPENSATION OF ALL ENTITIES IS EVALUATED TO AN INDEPENDENTLY PREPARED WAGE AND COMPENSATION STUDY BY COMPENSATION EXPERTS. CURANTIS GROUP LLC AND PREK TODAY LLC PAID FIVE MANAGERS IN 2023. OFFICER AND KEY EMPLOYEES OF CCA, KARA WADDELL AND KARANAE SPRADLIN, MANAGERS OF LLCS RECEIVED $482,914 AND $120,000, RESPECTIVELY, FOR WAGES FOR PERFORMANCE OUTCOMES OF THE DISREGARDED ENTITIES. THE PAYMENT TO KARA WADDELL INCLUDES RESOURCES TO PAY FOR A TAX CONSEQUENT, ONE-TIME PAYMENT, FOR THE NON-CASH W-2 INCOME RELEASE OF COLLATERAL ON A LIFE INSURANCE POLICY IN 2021, 2022, AND 2023. THE RELEASE OF COLLATERAL RESULTS IN A NON-CASH INCOME TO BE REPORTED AND SUBJECT TO TAXES TO THE EMPLOYEE. THE BOARD OF DIRECTORS APPROVED A PAYMENT IN JANUARY OF 2023 FOR THE TAX IMPACTS OF THE NON-CASH INCOME SUBJECT TO TAXES, A COMPONENT OF THE RETENTION PLAN CREATED BY THE BOARD OF DIRECTORS. THE LIFE INSURANCE POLICY WAS A TOOL USED BY THE BOARD DIRECTORS IN 2017 FOR RETENTION OF THE EXECUTIVE FOR A FIVE-YEAR PERIOD. EXECUTIVE DID NOT RECEIVE A BASE COMPENSATION INCREASE FROM 2014 TO 2019, 5 YEARS, AND THIS TOOL WAS USED TO COMPENSATE THE EXECUTIVE FOR THE MULTIPLE YEARS OF NO BASE WAGE INCREASE. COLLATERAL RELEASES INCLUDED IN W-2 WAGES WERE $50,000, $500,000, AND $75,000 FOR 2021, 2022, AND 2023 RESPECTIVELY. COMPENSATION PAID TO ANY EMPLOYEE ABOVE THE FEDERAL EXECUTIVE LEVEL II IS 100% PAID BY NON-FEDERAL AND NON-STATE RESOURCES. FURTHER HEAD START RESOURCES PAY ZERO DOLLARS TOWARDS ANY EMPLOYEE'S WAGES THAT EXCEED THE EXECUTIVE LEVEL II RATE. THE EXECUTIVE LEVEL II RATE FOR 2023 WAS $212,100. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE PRESIDENT AND CEO AND THE CFO, THEN REVIEWED BY THE BOARD FINANCE COMMITTEE. FOLLOWING THE BOARD FINANCE COMMITTEE'S APPROVAL, THE RETURN IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C TO MONITOR AND ENFORCE COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY, MANAGEMENT REVIEWS PROCUREMENT DOCUMENTATION PRIOR TO AN AUTHORIZATION TO PROCEED AND PURCHASE/TRANSACT, NEW VENDORS, AND TRANSACTIONS OUTSIDE OF THE PROCUREMENT PROCESS ARE REVIEWED THROUGHOUT THE YEAR FOR POTENTIAL CONFLICTS OF INTEREST. IF ANY POTENTIAL CONFLICTS ARE IDENTIFIED BY MANAGEMENT, THEY ARE PROVIDED TO THE EXECUTIVE COMMITTEE OF THE BOARD TO REVIEW, ANALYZE AND EVALUATE IF, IN FACT, A CONFLICT EXISTS OR WHETHER THE TRANSACTION OR BUSINESS RELATIONSHIP IS ACCEPTABLE, EXCLUDING ANY MEMBER(S) WHO MAY BE INVOLVED OR AFFECTED BY THE POTENTIAL CONFLICT OF INTEREST. DIRECTORS, OFFICERS AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE POTENTIAL CONFLICTS ANNUALLY, AS WELL AS ANY TIME DURING THE YEAR WHEN A NEW POTENTIAL CONFLICT MAY ARISE. ADDITIONALLY, THE BOARD OF DIRECTORS REVIEW AND MONITOR VENDORS PAID OVER $250,000 ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR, OR TOP MANAGEMENT OFFICIAL: THE BOARD-APPOINTED, PERSONNEL COMMITTEE OF THE ORGANIZATION REVIEWS COMPENSATION ANNUALLY BASED ON A THOROUGH EXAMINATION OF EXTERNALLY PREPARED DATA BY AN INDEPENDENT, COMPETITIVELY-PROCURED, COMPENSATION EXPERT. THE PROCESS INCLUDES AN ANNUAL REVIEW OF AN EXTERNALLY-PREPARED WAGE AND COMPENSATION STUDY. THE STUDY UTILIZES THE ECONOMIC RESEARCH INSTITUTE (ERI) DATA FOR COMPARABLE ORGANIZATIONS IN SERVICE OFFERINGS, INDUSTRY, REVENUE SIZE, GEOGRAPHIC AREA, JOB DUTIES, AND EMPLOYEE EXPERTISE. ERI METHODOLOGY INCLUDES DATA COLLECTED FROM NONPROFIT 990 FORMS, SALARY SURVEYS, AND OTHER WAGE INFORMATION OBTAINED THROUGH VARIOUS PUBLIC AND PRIVATE DATA SOURCES. BASE WAGE COMPENSATION AND INCENTIVES FOR TOP MANAGEMENT WITHIN CCA ARE SET BY THE BOARD OF DIRECTORS USING THE EXTERNALLY-PREPARED WAGE AND COMPENSATION STUDY. THE BOARD HAS DESIGNED THEIR COMPENSATION POLICIES TO RETAIN LEADERSHIP. COMPENSATION FOR DISAGGREGATED ENTITIES FOR MANAGERS IS SUBJECT TO ENTITY PERFORMANCE. THE AGGREGATE WAGE AND COMPENSATION OF ALL ENTITIES IS EVALUATED TO THE WAGE AND COMPENSATION STUDY. THE PRESIDENT AND CEO CONTRACT IS A MULTI-YEAR CONTRACT WITH VARIOUS INCENTIVES DESIGNED FOR RETENTION OF THE EXECUTIVE, USING THE WAGE AND COMPENSATION STUDY. TOP MANAGEMENT ALSO HAS MULTI-YEAR CONTRACTUAL AGREEMENTS FOR INCENTIVES DESIGNED FOR RETENTION OF THE EXECUTIVE THAT FOLLOWED THE SAME THOROUGH PROCESS OF THE PRESIDENT AND CEO CONTRACT. OTHER OFFICERS OR KEY EMPLOYEES: ANNUALLY, OTHER OFFICERS AND KEY EMPLOYEES WAGE AND COMPENSATION IS PROPOSED TO THE BOARD'S PERSONNEL COMMITTEE OF THE ORGANIZATION BY EXECUTIVES TO REVIEW AND APPROVE BASED ON MANAGEMENTS' EXAMINATION OF THE WAGE AND COMPENSATION STUDY PREPARED BY AN INDEPENDENT, COMPETITIVELY-PROCURED, COMPENSATION EXPERT. OTHER OFFICERS AND KEY EMPLOYEES ARE CONSIDERED POSITIONS PAID OVER $150,000 ANNUALLY. FOLLOWING THE BOARD PERSONNEL COMMITTEE'S REVIEW AND APPROVAL, THE BOARD FINANCE COMMITTEE REVIEW BUDGETS WITH PROPOSED WAGES AND COMPENSATION FOR VERIFICATION OF FISCAL RESPONSIBILITY OF PAYMENT FULFILLMENT. AFTER BOTH THE BOARD PERSONNEL AND FINANCE COMMITTEES REVIEW AND APPROVE, THE BOARD OF DIRECTORS REVIEW AND APPROVE FOR FINAL DETERMINATION. THE BOARD OF DIRECTORS AND ALL COMMITTEES IN THE REVIEW PROCESS ARE PROVIDED THE EXTERNAL WAGE AND COMPENSATION STUDY. FORM 990, PART VI, SECTION C, LINE 19 THE MOST RECENT INDEPENDENTLY AUDITED FINANCIAL STATEMENTS, IRS FORM 990, AND THE ORGANIZATIONAL ANNUAL REPORT ARE LOCATED ON THE ORGANIZATION'S WEBSITE, UPDATED ANNUALLY FOLLOWING ISSUANCE OF SUCH DOCUMENTS. THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST IN PERSON. CURANTIS GROUP LLC 3000 EAST BELKNAP STREET FORT WORTH TX 76111 870968033 CHILDCARE SERVICES TX 15553730 11170628 CHILD CARE ASSOC PRE-K TODAY LLC 3000 EAST BELKNAP STREET FORT WORTH TX 76111 871284272 CHILDCARE SERVICES TX 341032 289798 CHILD CARE ASSOC