Liabilities / Assets
72nd percentile
Higher debt load relative to assets than 72% of similar nonprofits.
EIN 23-7250781 • 501(c)3 • San Bernardino, CA
Profile
Child development center - a state of california subsidized program for low income families. This program provides pre-school training to children 2 1/2 months to 5 years of age.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
72nd percentile
Higher debt load relative to assets than 72% of similar nonprofits.
Liabilities / Revenue
93rd percentile
Higher debt load relative to revenue than 93% of similar nonprofits.
Net Margin
8th percentile
Higher net margin than 8% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
35th percentile
Faster asset growth than 35% of similar nonprofits.
Revenue Growth
10th percentile
Faster revenue growth than 10% of similar nonprofits.
Assets
Down$840,892
Down $130,194 (-13%) from 2023
Liabilities
Down$133,525
Down $74,120 (-36%) from 2023
Net Assets
Down$707,367
Down $56,074 (-7.3%) from 2023
Revenue
Down$111,506
Down $300,473 (-73%) from 2023
Expenses
Down$163,590
Down $259,489 (-61%) from 2023
Net Income
Down-$52,084
Down $40,984 (-369%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
Child Development Center - A State of California subsidized program for low income families. This program provides pre-school training to children 2 1/2 months to 5 years of age.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $604,361 | $604,361 | → $0 |
| Other Notes and Loans Receivable, Net | $208,000 | $208,000 | → $0 |
| Cash and Non-Interest-Bearing Accounts | $83,881 | $19,767 | ▼ $64,114 |
| Savings and Temporary Cash Investments | $74,352 | $8,272 | ▼ $66,080 |
| Loans From Officers Directors | $8,650 | $6,100 | ▼ $2,550 |
| Accounts Receivable | $492 | $492 | → $0 |
| Total Assets | $971,086 | $840,892 | ▼ $130,194 |
| Liabilities | |||
| Deferred Revenue | $62,887 | $80,638 | ▲ $17,751 |
| Unsecured Notes Loans Payable | $33,771 | $33,777 | ▲ $6 |
| Accounts Payable and Accrued Expenses | $102,337 | $13,010 | ▼ $89,327 |
| Total Liabilities | $207,645 | $133,525 | ▼ $74,120 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $763,441 | $707,367 | ▼ $56,074 |
| Total Net Assets Fund Balance | $763,441 | $707,367 | ▼ $56,074 |
| Total Liabilities and Net Assets / Fund Balance | $971,086 | $840,892 | ▼ $130,194 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $578,591 | $354,003 | $932,594 |
| Land | $25,770 | - | $25,770 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Esther Estrada | Executive Director | PT | $73,174 | $73,174 |
| Name | Title |
|---|---|
| Jerry Casillas | President |
| Alfred Gomez | Vice President |
| Arnise Dejohnette | Member |
| Luis Leon | Member |
| Susan Lucey | Member |
| Bobbi Johnson | Secretary |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $82,924 |
| Other Expenses | $80,666 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $62,198 | $10,976 | - | $73,174 |
| Occupancy | $25,262 | $4,458 | - | $29,720 |
| Insurance | $13,442 | $2,372 | - | $15,814 |
| Office Expenses | - | $10,972 | - | $10,972 |
| Other Employee Benefits | $7,102 | $1,253 | - | $8,355 |
| Fees for Services Accounting | $6,668 | $1,177 | - | $7,845 |
| Payroll Taxes | $1,186 | $209 | - | $1,395 |
| Other Expenses | $859 | $599 | - | $599 |
| Fees for Services Other | $200 | - | - | $200 |
| Travel | $108 | - | - | $108 |
| Total Functional Expenses | $129,392 | $34,198 | $0 | $163,590 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $8,650 | $6,100 | ▼ $2,550 |
“Line 11a explanation - each board member receives, reviews and approves the return.”
“Annual memos are distributed to document compliance for the year.”
“Statistical data for the surrounding area is gathered and reviewed to determine average salary for specific job requirements & responsibilities.”
“Upon written request the organization will make available the governing documents, policies and/or financial statements.”
“In accordance with accounting standards, which provide accounting and disclosure guidance about uncertain tax positions taken by an organization, management believes that all of the positions taken by the organization in its federal and state income tax returns are more likely than not to be sustained upon examination. Casa ramona files returns in the us federal jurisdiction and the state of california. The organizations federal income tax returns for the prior three years remain subject to examination by the internal revenue service. The organization's california income tax returns for the prior 4 years remain subject to examination by the franchise tax board.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 13010 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 492 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 492 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | CHILD DEVELOPMENT CENTER - A STATE OF CALIFORNIA SUBSIDIZED PROGRAM FOR LOW INCOME FAMILIES. THIS PROGRAM PROVIDES PRE-SCHOOL TRAINING TO CHILDREN 2 1/2 MONTHS TO 5 YEARS OF AGE. |
| IRS990/AllAffiliatesIncludedInd | 0 | 1 |
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| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9098890011 |
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| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | SAN BERNARDINO |
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| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 92411 |
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| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 19767 |
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| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 80638 |
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| IRS990/Desc | 0 | CHILD DEVELOPMENT CENTER - A STATE OF CALIFORNIA SUBSIDIZED PROGRAM FOR LOW INCOME FAMILIES. THIS PROGRAM PROVIDES PRE-SCHOOL TRAINING TO CHILDREN 2 1/2 MONTHS TO 5 YEARS OF AGE. |
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| IRS990/EmployeeCnt | 0 | 1 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
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| IRS990/ExpenseAmt | 0 | 129392 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 1177 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 6668 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 7845 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 200 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 200 |
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| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 3.00 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
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| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | SUSAN LUCEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | ARNISE DEJOHNETTE |
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| IRS990/FormationYr | 0 | 1972 |
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| IRS990/InfoInScheduleOPartVIInd | 0 | X |
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| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 13442 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 15814 |
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| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 11007 |
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| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.97890 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 1599611 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
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| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 389624 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 373698 |
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| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 1599611 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 1634067 |
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| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 578591 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 354003 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 932594 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
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| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 25770 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | IN ACCORDANCE WITH ACCOUNTING STANDARDS, WHICH PROVIDE ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT UNCERTAIN TAX POSITIONS TAKEN BY AN ORGANIZATION, MANAGEMENT BELIEVES THAT ALL OF THE POSITIONS TAKEN BY THE ORGANIZATION IN ITS FEDERAL AND STATE INCOME TAX RETURNS ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. CASA RAMONA FILES RETURNS IN THE US FEDERAL JURISDICTION AND THE STATE OF CALIFORNIA. THE ORGANIZATIONS FEDERAL INCOME TAX RETURNS FOR THE PRIOR THREE YEARS REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE ORGANIZATION'S CALIFORNIA INCOME TAX RETURNS FOR THE PRIOR 4 YEARS REMAIN SUBJECT TO EXAMINATION BY THE FRANCHISE TAX BOARD. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
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| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 0 | 1 |
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| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt | 0 | TO COVER CASH FLOW |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | 0 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt | 0 | 12400 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 0 | ESTHER ESTRADA |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt | 0 | EXECUTIVE DIRECTOR |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 0 | 1 |
| IRS990ScheduleL/TotalBalanceDueAmt | 0 | 6100 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | LINE 11A EXPLANATION - EACH BOARD MEMBER RECEIVES, REVIEWS AND APPROVES THE RETURN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ANNUAL MEMOS ARE DISTRIBUTED TO DOCUMENT COMPLIANCE FOR THE YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | STATISTICAL DATA FOR THE SURROUNDING AREA IS GATHERED AND REVIEWED TO DETERMINE AVERAGE SALARY FOR SPECIFIC JOB REQUIREMENTS & RESPONSIBILITIES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | UPON WRITTEN REQUEST THE ORGANIZATION WILL MAKE AVAILABLE THE GOVERNING DOCUMENTS, POLICIES AND/OR FINANCIAL STATEMENTS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
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| IRS990/SignificantChangeInd | 0 | 0 |
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| IRS990/SubjectToProxyTaxInd | 0 | 0 |
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| IRS990/TotalAssetsGrp/EOYAmt | 0 | 840892 |
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| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 163590 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 133525 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 207645 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 133525 |
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| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 707367 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
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| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
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| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 111506 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 840892 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 108 |
| IRS990/TravelGrp/TotalAmt | 0 | 108 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt | 0 | 33771 |
| IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt | 0 | 33777 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 1633 W 5TH STREET |
| IRS990/USAddress/CityNm | 0 | SAN BERNARDINO |
| IRS990/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/USAddress/ZIPCd | 0 | 92411 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 6 |
| IRS990/VotingMembersIndependentCnt | 0 | 6 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | STEPHEN MORALES |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | INTERIM EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9098890011 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-06-25 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | CASA RAMONA INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CASA |
| ReturnHeader/Filer/EIN | 0 | 237250781 |
| ReturnHeader/Filer/PhoneNum | 0 | 9098890011 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1633 W 5TH STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SAN BERNARDINO |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 92411 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 831445511 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | SMITH MARION & CO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1940 ORANGE TREE LANE SUITE 100 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | REDLANDS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 92374 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9093072323 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-06-25 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | CARLOS CARAZO |
| ReturnHeader/ReturnTs | 0 | 2025-09-10T10:06:55-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-06-30 |
| ReturnHeader/TaxYr | 0 | 2023 |
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