2026-04-06T10:15:43-07:00 2025-06-30 954401626 VASIN HEYN AND COMPANY 5000 N PKWY CALABASAS STE 104 CALABASAS CA 91302 990 2024-07-01 330050042 Child Development Associates Inc CHIL 6194274411 180 Otay Lakes Road Suite 310 Bonita CA 91902 Richard Richardson President & CEO 2026-04-06 true true Lauren Schmidt P03074741 8182223500 2024 2025-03-06 01:10:19Z Richard Richardson 180 Otay Lakes Road Suite 310 Bonita CA 91902 307153597 false X www.cdasd.org X 1984 CA To empower and promote the well-being of families, child care providers, and the greater community through financial and support services. 7 6 334 0 221994419 304372963 36388 12176 225694 665583 116632 2102875 222373133 307153597 6808006 31216589 0 29863092 36057629 0 0 185798570 237985201 222469668 305259419 -96535 1894178 59958957 86442560 59063642 83598531 895315 2844029 X To empower and promote the well-being of families, child care providers, and the greater community through financial and support services. false false 218241382 31216589 Child care services are funded by U.S. Dept. of Health and Human Services and California Department of Social Services. The Alternative Payment Programs help low to moderate income families and families who are currently or have received CalWORKS cash aid assistance within the past twenty four months with free or reduced cost child care services. The programs served approximately 19,706 children during 249 days of operation.American Rescue Plan Act (ARPA) stabilization funds (AB 179), enacted in September 2022, and AB 110, enacted May 2023, re-appropriated unspent American Rescue Plan Act (ARPA) stabilization funds, distributed through several rounds of flat-rate, one-time, per-child stipends to child care providers who served children receiving subsidies in the month of April 2022. 62747884 Supplemental Rate Payments are funded by the California Department of Social Services to provide additional reimbursement to eligible child care providers serving families who receive subsidized child care assistance. These payments are intended to help offset rising operating costs, support quality improvements, and strengthen the stability of the child care system by supplementing standard rates. The Supplemental Rate Payment Program supports providers who serve low- to moderate-income families, helping ensure continued access to safe, reliable child care. 11418930 Child and Adult Care Food Program is funded by U.S. Dept. of Agriculture and California Department of Social Services. This program reimburses child care providers for the nutritious meals they serve to the children in their care. CDA currently sponsors approximately 1,006 Family Child Care Homes throughout San Diego County, Orange County, Riverside County, San Bernardino County, Imperial County, and a portion of Los Angeles County. 1801955 CDA received the following other funding:Shared Service Alliance:From First 5 San Diego, County of San Diego, and YMCA, CDAs role is to support participating child care Providers, with a targeted emphasis on family child care homes, in regions with verifiable child care deserts, with bolstering the sustainability of their business and enhance business resilience.Alternative Payment Program Administrative Supports:Administrative funding appropriated in Senate Bill 104 to support families as well as the activities related to the Child Care Providers United bargaining agreement. These activities included, but are not limited to, dues deduction, meeting new Subsidized Provider Report requirements outlined in the Memorandum of Understanding, and any additional data collection related to CCPU data requests.Total program expenses were: $1,801,955 1801955 294210151 true true false true 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 true false false false false false false false false false false false false false false false false false true 11905 0 true 334 true false false false false false false false 0 false false false false false false false X 7 6 false false false false false false false true true false false true true true true true true true true false CA X X Jorge Hernandez 6194274411 180 Otay Lakes Road Suite 310 Bonita CA 91902 Richard Richardson President & CEO 40.00 0.00 X X 473911 0 93479 Jorge Hernandez VP & Treasurer 40.00 0.00 X 324738 0 85065 Jolie Buberl Vice President 40.00 0.00 X 274926 0 93479 Norma Hernandez VP & Secretary 40.00 0.00 X 278755 0 88405 Vinh Dang IT Manager 40.00 0.00 246143 0 93479 Erica Nevling Con&FiscalCompl.Mg 40.00 0.00 239161 0 82907 Jennifer Villa AP Manager 40.00 0.00 226872 0 90811 Cynthia Navarrete AP Fiscal Manager 40.00 0.00 212455 0 90330 Alexander Calegari Admin & Fac Mgr 40.00 0.00 179782 0 76658 Christopher M Redo Director 0.50 0.00 X 0 0 0 Jane McMasters Director 0.50 0.00 X 0 0 0 Zaneta Encarnacion Director 0.50 0.00 X 0 0 0 Hector Martinez Director 0.50 0.00 X 0 0 0 Paige J Casey Director 0.50 0.00 X 0 0 0 Emily Brayfield Director 0.50 0.00 X 0 0 0 2456743 794613 41 false true false Kuehg Corp 1470 Jamacha Road El Cajon CA 92019 Child care services 5517849 Childrens Choice Academy Inc 2464 Woodside Avenue 12 Lakeside CA 92040 Child care services 2361875 Childrens Paradise Inc 221 Main Street Vista CA 920846054 Child care services 2346928 Childrens Choice Learning 1465 East Madison Avenue El Cajon CA 92019 Child care services 1712325 La Petite Bonita 795 Corral Canyon Road Bonita CA 919024073 Child care services 1203700 391 304360701 12262 304372963 Parent fees 624410 12176 12176 12176 665583 665583 0 0 0 0 0 0 0 Other income 900099 2102875 2102875 2102875 307153597 2780634 X 0 31216589 31216589 0 0 1355048 1042032 313016 0 23820750 18319303 5501447 5788616 4923797 864819 3260076 2904829 355247 1833139 1083073 750066 0 0 248851 45857 202994 0 0 0 230887044 230887044 0 0 0 0 2049572 1652496 397076 260681 82883 177798 0 0 0 0 0 120445 25699 94746 Service Contract 1267808 1067326 200482 Supplies 969779 568948 400831 Other 775136 97587 677549 Software 671006 167587 503419 734879 125101 609778 305259419 294210151 11049268 0 2621972 6362132 39706868 60187404 0 11994073 12307473 0 0 0 0 962023 1036406 1467570 613133 407022 854437 740870 806111 0 0 0 3526129 4888597 59958957 86442560 30511885 31052832 21943442 2105056 6608315 50440643 59063642 83598531 X 895315 2844029 895315 2844029 59958957 86442560 1894178 54536 X false true X true true true X 133512377 123143328 162942453 221994419 304372963 945965540 0 0 133512377 123143328 162942453 221994419 304372963 945965540 0 945965540 0 0 16499 2329 20936 116632 2102875 2259271 948224811 0.99760 0.99980 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false 305267649 305267649 1000000 250000 false 1000000 1000000 1000000 1000000 4000000 6000000 250000 250000 250000 250000 1000000 1500000 604027 196260 407767 863543 416873 446670 854437 Right-of-use asset 4888597 4888597 Accrued Vacation 1272048 Child Development Reserves 797478 Contract Advances 42433712 Government Funded Assets 854436 Lease Liability 5082969 50440643 X 307216363 54536 8230 62766 307153597 307153597 305267649 8230 8230 305259419 305259419 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 Organization is required to pay an annual filing fee to the State of California and other states it operates in.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 June 30, 2025, 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 June 30, 2024, 2023, and 2022, 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 June 30, 2024, 2023, 2022, and 2021, are subject to examination by the Franchise Tax Board, generally for 4 years after they were filed. true 0 0 Child care stipends 1721 31216589 Book X X X X X false false false false false false false false false Alexander Calegari Admin & Fac Mgr 179782 52179 24479 256440 Cynthia Navarrete AP Fiscal Manager 212455 65851 24479 302785 Erica Nevling Con&FiscalCompl.Mg 239161 58428 24479 322068 Jennifer Villa AP Manager 226872 66332 24479 317683 Jolie Buberl Vice President 274926 69000 24479 368405 Jorge Hernandez VP & Treasurer 324738 69000 16065 409803 Norma Hernandez VP & Secretary 278755 69000 19405 367160 Richard Richardson President & CEO 473911 69000 24479 567390 Vinh Dang IT Manager 246143 69000 24479 339622 Form 990, Part VI, Section B, Line 11b The Finance Director and Board of Directors review the Form 990 for completeness and accuracy. Then the President and CEO approve and sign the form. Form 990, Part VI, Section B, Line 12c CDA continually monitors and enforces compliance with the policy by distributing personnel policies, conflict of interest agreements, and declaration forms annually. Any actual, potential or perceived conflict of interest is immediately evaluated to determine the appropriate course of action. Form 990, Part VI, Section B, Line 15a CDA uses the following to establish the compensation of its President and CEO, top management, and key employees: a. Compensation survey or study, b. Form 990 of other organizations, c. Independent Compensation Consultant, d. Approval by the compensation committee, e. Approval by the board of directors. Form 990, Part VI, Section C, Line 19 Organization documents are available upon request from the Administrative Office: 180 Otay Lakes Road, Suite 310, Bonita, CA 91902.