2024-08-13T15:35:39-07:00 2023-08-31 954401626 Vasin Heyn & Company 5000 N Parkway Calabasas 201 Calabasas CA 91302 990 2022-09-01 941642028 Northern California Child Development Inc NORT 5305291500 220 Sycamore Street 200 Red Bluff CA 96080 Joy Amaro Executive Dir. 2024-08-13 true true Rolland Vasin P00644882 8182223500 2022 2024-08-08 14:25:15Z Joy Amaro 6730309 false X www.nccdi.com X 1966 CA The mission of Northern California Child Development, Inc. is to enrich children's lives, empower families, and engage our community. 9 9 161 551 0 7499788 6707432 0 53 50 80952 22827 7580793 6730309 0 0 5082319 4908757 0 0 2042305 1847806 7124624 6756563 456169 -26254 1521812 2677210 1420649 2317341 101163 359869 The mission of Northern California Child Development, Inc. is to enrich children's lives, empower families, and engage our community. false false 6114696 Head Start/State Pre-school Program:Provides comprehensive educational and developmental services to children 3-4 years in age of low income families of Tehama County. During the year ended August 31, 2023, approximately 248 children and 186 families benefited from these services.Early Head Start Program:Provides childcare and comprehensive prenatal, educational and developmental services to families with children 0-3 years in age of low income families of Tehama County. Approximately 131 children and 114 families benefited from these services during the year ended August 31, 2023. 370733 Other programs 213554 Child Care Food Program:Provides meal and nutrition services to children enrolled in the Agency's Head Start and Early Head Start Programs. For the year ended August 31, 2023, approximately 302 children benefited from the meal and nutrition services.Total program expenditures: $213,554 6698983 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 false false false false false false false false false false false false false false false false false false false true 23 0 false 161 true false false false false false false false 0 false false false false false false false X 9 9 false false false false false false false true true false false false true false true true true true true false CA X X X Glen Johnson 5305291500 220 Sycamore Street Suite 200 Red Bluff CA 96080 X Linda Lucas Chairperson 1.00 0.00 X X 0 0 0 Kayla Peterson Vice Chair 1.00 0.00 X X 0 0 0 Heidi Mendenhall Board Member 1.00 0.00 X 0 0 0 Tara Loucks-Shepherd Board Member 1.00 0.00 X 0 0 0 Michelle Proctor Board Member 1.00 0.00 X 0 0 0 Jennifer Moniz Board Member 1.00 0.00 X 0 0 0 Chris Urban Policy Council 1.00 0.00 X 0 0 0 Jeffery Wing Board Member 1.00 0.00 X 0 0 0 Trisha Wallan Board Member 1.00 0.00 X 0 0 0 Tori Prest Interim Former IntExDir 40.00 0.00 X 0 0 0 Brian Heese Former Exec.Dir 40.00 0.00 X 0 0 0 Rosie Flores-Wilfong Former Exec.Dir 40.00 0.00 X 0 0 0 Adriana Griffin Former CFO 40.00 0.00 X 0 0 0 0 false false false 0 6705684 1748 6707432 Parent fees 624410 0 50 50 0 0 0 0 0 0 0 Other income 900099 22827 22827 22827 6730309 22827 50 0 0 0 0 0 0 3955154 3955154 55223 55223 546764 546764 351616 351616 0 0 21854 21854 0 0 0 0 0 16245 16245 0 0 427288 427288 52278 52278 0 0 0 0 60149 2569 57580 51529 51529 Repairs and Maintenance 247556 247556 Contracted Services 232518 232518 Utilities 189834 189834 Supplies 125396 125396 423159 423159 6756563 6698983 57580 0 11670 5123 82250 192116 0 605008 686485 0 0 0 0 113879 58488 2721630 2065895 709004 655735 0 0 0 0 1 1079263 1521812 2677210 524081 335170 199746 236035 696822 1746136 1420649 2317341 X 101163 359869 101163 359869 1521812 2677210 X -26254 292231 -7271 X false true X true true false X 5368922 5609608 5371250 7499788 6707432 30557000 0 0 5368922 5609608 5371250 7499788 6707432 30557000 0 30557000 194 148 74 53 50 519 0 115377 58387 40036 80952 22827 317579 30875098 0.98970 0.98890 X 275179 260112 15067 1537588 986156 551432 902829 813593 89236 6034 6034 655735 Right of use lease assets 1079263 1079263 CDE Reserve Account 655 Government Funded Assets 652739 Lease Liability 1092742 1746136 X 8130958 1400649 1400649 6730309 6730309 8157212 1400649 1400649 6756563 6756563 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 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 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 August 31, 2023, 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 August 31; 2022, 2021, 2020, 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 August 31; 2022, 2021, 2020, and 2019, are subject to examination by the Franchise Tax Board, generally for 4 years after they were filed. Form 990, Part VI, Section B, Line 11b The Executive Director reviews the Form 990. Form 990, Part VI, Section B, Line 12c Conflicts are disclosed as they occur. Form 990, Part VI, Section B, Line 15a A salary survey is prepared and distributed to Head Start Agencies within surrounding counties, School Districts within Tehama County, and other non-profit organizations in Tehama County. Salary and benefit information is collected and reviewed for similar positions within the Organization. The Organization's positions that are determined to be significantly deficient in comparison to data collected are adjusted, if budgeted funds are deemed sufficient and sustainable, within a reasonable range of the average salary and benefits based on the data collected. A revised salary schedule is prepared and submitted to the Policy Council and Governing Board for review. Form 990, Part VI, Section B, Line 15b Please see line 15a. Form 990, Part VI, Section C, Line 19 The Organization's governing documents, policies, financial statements, and Form 990 are available upon request and on the website Guidestar.org. Form 990, Part XI, Line 9 Book/tax difference = -$7271