2025-01-28T15:48:06-06:00 2024-06-30 270332764 MURLI M TIWARI CPA INC 6840 INDIANA AVE STE 255 RIVERSIDE CA 92506 990 2023-07-01 465657221 RCDC INC RCDC 9512834069 18215 CLARK STREET PERRIS CA 92570 ROGELIO RAWLINS PRESIDENT 9512834069 2025-01-28 1 0 MURLI M TIWARI P00170717 9514058506 2023 2025-03-06 01:10:19Z ROGELIO RAWLINS 18215 CLARK STREET PERRIS CA 92570 1088545 0 X NONE X 2014 CA RCDC INC PROVIDES CHILD CARE & CHILD DEVELOPMENT SERVICES TO THE LOCAL COMMUNITY. 2 0 0 0 0 0 1156451 1088545 0 0 0 0 0 0 1156451 1088545 0 0 0 0 895619 740686 0 0 0 280317 260438 1175936 1001124 -19485 87421 1057139 254972 1004885 115297 52254 139675 RCDC INC WILL ASSIST THE LOCAL COMMUNITY BY ADMINISTERING STATE SUBSIDIZED CHILD CARE PROGRAMS TO FAMILIES WHO MEET THE INCOME AND REQUIREMENTS ESTABLISHED BY THE STATE. 0 0 RCDC INC ADMINISTERS THE CALIFORNIA STATE PRESCHOOL PROGRAM AND CALIFORNIA CENTER BASED PROGRAM FOR 250 DAYS, AND IN 2022 TOTAL STUDENTS SERVED AROUND 380 STUDENTS, WITH 35 STUDENTS PER MONTH. 1001124 1088545 1001124 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 2 0 1 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 CA X THE ORGANIZATION 9512834069 18215 CLARK STREET PERRIS CA 92570 JESUS RAWLINS CHIEF FINANCIAL OFFICER 40.00 X X 78480 0 0 ROGELIO RAWLINS CHIEF EXECUTIVE OFFICER 40.00 X X 153432 0 0 231912 0 0 1 0 1 0 0 1088545 1088545 1088545 0 0 0 231912 231912 443594 443594 65180 65180 14775 14775 24601 24601 188838 188838 3006 3006 UTILITES AND HOUSEKEEPI 17596 17596 MEAL AND LUNCH FOR CHIL 8126 8126 EDUCATIONAL BOOKS AND S 3496 3496 1001124 1001124 0 0 52557 221817 98312 25813 55815 48473 10348 7342 895922 0 1057139 254972 23426 37490 92358 77807 889101 0 1004885 115297 X 0 0 0 0 52254 139675 52254 139675 1057139 254972 87421 0 X 0 0 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 55815 48473 7342 7342 INVESTMENTS - LAND, BUILDINGS RIGHT-OF-USE LEASES 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 ROGELIO RAWLINS CHIEF EXECUTIVE OFFICER 153432 0 0 0 0 0 0 0 0 0 153432 0 0 0 RCDC LLC RELATED PARTY OPERATIONS X 380321 77807 0 1 0 77807 RCDC LLC- ROGELIO RAWLINS OWNER/OFFICER 188838 FACILITY RENT 0 FORM 990 PART IV LINE 26 ROGELIO RAWLINS IS THE OWNER OF RCDC LLC, HE OWNS THE FACILITY AND LEASES IT TO THE RCDC INC UNDER A SIX-YEAR LEASE TERM. ROGELIO RAWLINS IS A DIRECTOR AND OFFICER OF THE RCDC INC. THE LEASE IS AN ARM LENGTH TRANSACTION AT THE GOING MARKET RENT RATE. THE LEASE EXPIRES IN JUNE 30,2028. THE RDCD INC CHANGED ITS METHOD OF ACCOUNTING FOR LEASES ON JULY 1, 2022 DUE TO THE ADOPTION OF ACCOUNTING STANDARDS CODIFICATION (ASC) 842, "LEASES'. THE LEASE RATE IS BASED ON AN APPRAISAL CONDUCTED BY A CERTIFIED APPRAISER PER THE TERMS OF OUR STATE CONTRACT. THE APPRAISAL AND LEASE AGREEMENT ARE REVIEWED AS PART OF THE ANNUAL AUDIT, WHICH IS ALSO REQUIRED BY THE TERMS OF THE STATE CONTRACT. THE ANNUAL RENT INCREASE IS 3%. THE RCDC INC USES THE RISK-FREE RATE BASED ON THE INFORAMTION AVAILALBE AT THE COMMENCEMENT DATE IN DETERMINING THE PRESENT VALUE OF LEASE PAYEMNTS. OPERATING FIXED LEASE EXPENSE IS RECOGNIZED ON A STRAIGHT-LINE BASIS OVER THE LEASE TERM, FOR THE YEAR ENDED JUNE 30, 2023 OPERATING LEASE COSTS TOTALED $194,639. FORM 990, PART VI, SECTION A, LINE 2 ROGELIO RAWLINS AND MARIA RAWLINS ARE MARRIED COUPLE. JESUS RAWLINS IS THEIR SON. ALL THREE ARE DIRECTORS AND OFFICERS OF RCDC INC. RCDC LLC WHICH IS OWNED BY MR. & MRS. RAWLINS. THE FACILITY HAS BEEN RENTED OUT TO SCHOOL IN AN ARM LENGTH TRANSACTION. FORM 990, PART VI, SECTION B, LINE 11B ONCE 990 FORM IS COMPLETED AN ELECTRONIC COPY IS GIVEN TO OFFICERS. FORM 990, PART VI, SECTION C, LINE 19 ROGELIO RAWLINS 18215 CLARK STREET, PERRIS CA 92570