2024-04-22T15:05:31-07:00 2023-06-30 954401626 Vasin Heyn & Company 5000 N Parkway Calabasas 201 Calabasas CA 91302 990 2022-07-01 942570239 Sierra Nevada Childrens Services SIER 5302728866 420 Sierra College Drive Suite 100 Grass Valley CA 95945 David Jones Board Chair 2024-04-22 true David Jones 999009999 true Rolland Vasin P00644882 8182223500 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z Katie Filimonov 420 Sierra College Drive Suite 100 Grass Valley CA 95945 6467199 false X www.sncs.org X 1978 CA Sierra Nevada Children's Services enhances the community by supporting quality childcare and empowering families to aspire to life-long success. 4 4 23 0 4855427 6461071 0 50 -795 1247 6923 4856724 6467199 281267 1100417 0 1077722 1053624 0 0 3479321 4303152 4838310 6457193 18414 10006 1270822 1623792 674469 1017433 596353 606359 X Sierra Nevada Children's Services enhances the community by supporting quality childcare and empowering families to aspire to life-long success. false false 5074349 Child Development: In both Sierra and Nevada Counties, Sierra Nevada Children's Services creates a bridge between the child care needs of families and federal, state, and community resources. Approximately 819 eligible children in 536 families benefited from childcare services. These services created early childhood education and development opportunities for children, allowed their parents to work or attend school, and offered a safe environment for families in crises. 472506 CalWORKs Stage One Childcare - Stage One is administered by the county welfare departments (CWD) or their contractors. The program begins when a family start receiving CalWORKs cash aid. CalWORKs clients may be served in Stage One until the county determines that the family situation is stable, or if no funds are available in Stage Two. Former CalWORKs clients are also eligible to receive child care services in Stage One and/or Stage Two for a total of no more than 24 months after they leave cash aid. 437250 Resource and Referral: The Resource and Referral Program provides child care resource and referral services to all families in Sierra and Nevada counties so that they are well informed and knowledgeable about their child care options, up to date about licensing requirements, and educated on how to evaluate the various available programs. Parents are thereby able to find the most suitable quality child care to meet all of their family's needs in both Sierra and Nevada counties, Sierra Nevada Children's Services creates a bridge between the child care needs of families and federal, state, and community resources. Approximately 4,819 children benefited from child care referrals. 467738 6451843 true false false false 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 false false false false false false false false false false false false false false false false false false true 141 0 true 23 true false false false false false false false 0 false false false false false false false X 4 4 false false false false false false false true true false false false true true true true true true true false CA X X X X Jordan Shipley 5302728866 420 Sierra College Drive Suite 100 Grass Valley CA 95945 Craig Phillips Former ExecDir 40.00 0.00 X 88346 0 4455 Katie Filimonov Executive Dir. 30.00 0.00 X 61314 0 2664 David Jones Board Chair 2.00 0.00 X X 0 0 0 Sonia Jenkins Vice Chair 2.00 0.00 X X 0 0 0 Doug Summers Treasurer 2.00 0.00 X X 0 0 0 Laura Pare Secretary 2.00 0.00 X X 0 0 0 149660 7119 0 false false false Brenda Frey 186 Arcadia Drive Grass Valley CA 95945 Child care services 159715 Little Friends Child Development 10114 Granholm Lane Nevada City CA 95959 Child care services 127764 Care Campus Inc 10746 Sierra Rose Ct Grass Valley CA 95949 Child care services 127309 Lengua Viva Preschool 10070 Frates Lane Truckee CA 96161 Child care services 121337 Bearcat Discovery Center Preschool 10879 Bartlett Drive Grass Valley CA 95945 Child care services 118626 7 6451843 9228 6461071 Parent fees 624410 0 -795 -795 0 0 0 0 0 0 0 Other revenue 900099 6923 6923 6923 6467199 6128 0 1100417 1100417 0 0 153649 153649 0 586365 586365 23902 23902 225336 225336 64372 64372 0 0 14000 14000 0 0 0 837 837 0 0 37400 37400 0 118283 118283 2062 2062 0 0 0 0 0 11731 11731 Provider Payments 3886082 3886082 Program Services 55650 50779 4871 Resource Materials 54046 54046 Utilities and Housekeeping 24659 24659 98402 97923 479 6457193 6451843 5350 0 324909 82745 328960 335799 598731 852760 0 0 0 0 0 18222 42346 92806 92806 0 0 0 0 0 310142 1270822 1623792 440877 439591 205186 233104 28406 344738 674469 1017433 X 596353 606359 596353 606359 1270822 1623792 10006 X false true X true true true X 4112078 4520077 4895889 4855427 6461071 24844542 0 0 4112078 4520077 4895889 4855427 6461071 24844542 0 24844542 60 305 50 50 -795 -330 0 14688 17843 2527 1247 6923 43228 24887440 0.99830 0.99810 X 92806 92806 Right of use assets 310142 310142 Due to State Child Develop Reserves 34596 Right-of-use lease liability 310142 344738 X 6467199 6467199 6467199 6457193 6457193 6457193 Part X : FIN48 Footnote The Agency 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 IRS classified the organization as one that is not a private foundation within the meaning of section 509(a) of the Code because it is an organization described in section(s) 509(a)(1) and 170(b)(1)(A)(vi).The Agency 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 Agency had no material unrecognized tax benefits, tax penalties or interest.The Agency 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 Agencys 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 CDSS Stipends 106 833395 Book County Stipends 210 267022 Book Grantmaker's Description of How Grants are Used Procedures for monitoring the use of grant funds include cover letters of explanation, as well as electronic communication, to all providers receiving stipends. Form 990, Part III, Line 4d OTHER PROGRAM SERVICES 4: CalWORKs Stage One Childcare - Stage One is administered by the county welfare departments (CWD) or their contractors. The program begins when a family start receiving CalWORKs cash aid. CalWORKs clients may be served in Stage One until the county determines that the family situation is stable, or if no funds are available in Stage Two. Former CalWORKs clients are also eligible to receive child care services in Stage One and/or Stage Two for a total of no more than 24 months after they leave cash aid. OTHER PROGRAM SERVICES 5: Emergency Child Care Bridge Program for Foster Children - The Bridge Program addresses lack of child care as a barrier for families otherwise willing to bring a foster child into their home, and for parenting foster youth. It provide vouchers for child care and child care navigator services for families as well as Trauma Informed Care (TIC) training and coaching for child care providers to enhance their ability to provide nurturing and safe environments for children. The Bridge Program is not an entitlement, instead it is a time limited bridge to longer term child care solutions used at the time of placement to stabilize children in the best possible settings ensuring that caretakers have adequate support to balance their work and home lives. During the year June 30, 2023, the Bridge program supported 10 children with 73 total months of care.Total program expenses were $85,844 OTHER PROGRAM SERVICES 6: Other programs include: COVID-19 cleaning supplies for providers, CDSS stipends, First 5 Emergency Care, and other programs.Total program expenses were $301,679 OTHER PROGRAM SERVICES 7: California Preventive Health and Safety - The California Preventive Health and Safety Practices Trainer Program provides funding for grantees to become certified in and provide EMSA-approved training to child care providers as well as provide technical assistance to link child care providers to existing and available training services.Total program expenses: $45,109 Form 990, Part VI, Section B, Line 11b Before being filed, the IRS Form 990 is first reviewed by management. A final copy of the Form 990 will be provided to the Board of Directors after it is filed. Form 990, Part VI, Section B, Line 12c The Conflict of Interest Policy explicitly defines conflicts of interest, identifies classes of individuals covered by the policy (which include officers, directors, all employees, and all volunteers), includes a questionnaire and describes a process that facilitates disclosure of information that may help identify conflicts of interest, specifies procedures of Monitoring to be followed in managing conflicts of interest, and requires disclosure of business relationships amongst board members. The Agency regularly and consistently monitors and enforces compliance with the policy by communicating it to new employees and volunteers, and affirming that it is understood, both upon hire and then annually at a documented training. Form 990, Part VI, Section B, Line 15a The process for determining compensation for the Executive Director uses comparability data obtained through market analysis with multiple sources of data, includes review and approval in advance by the Board of Directors, and is substantiated through contemporaneous documentation of the deliberation and decision in the form of meeting minutes. Form 990, Part VI, Section B, Line 15b All employees are treated similarly to the Executive Director. Form 990, Part VI, Section C, Line 18 The most recent Federal Form 990 is posted on the Agency's website. Prior Form 990s are available through a link on the Agency's website to an outside source. Additionally, a copy of the Agency's Form 990 for any year is available upon request. Form 990, Part VI, Section C, Line 19 The Agency makes its governing documents available to the public upon request. Specifically, the IRS determination letter (originally issued in September 1979) is available on the Agency's website, and the By-Laws and Articles of Incorporation are available upon request.