Civic Intelligence

Clarkston Development Foundation

990 • Fiscal year 2022 • EIN 27-2014061

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 01, 2023

PO Box 529Clarkston, GA 30021

(404) 736-6602

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

88th percentile

0.39x

Higher debt load relative to assets than 88% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

88th percentile

0.24x

Higher debt load relative to revenue than 88% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

45th percentile

1.7%

Higher net margin than 45% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

86th percentile

$22,800

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 8.3% of source-year revenue.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

88th percentile

70%

Faster asset growth than 88% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

66th percentile

34%

Faster revenue growth than 66% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Up

$170,591

Up $69,970 (+70%) from 2021

Net Assets

Up

$103,338

Up $4,648 (+4.7%) from 2021

Liabilities

Up

$67,253

Up $65,322 (+3383%) from 2021

Revenue

Up

$275,542

Up $69,221 (+34%) from 2021

Expenses

Up

$270,894

Up $33,481 (+14%) from 2021

Net Income

Up

$4,648

Up $35,740 (+115%) from 2021

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$300K$200K$100K$0Assets 2011: $75,357Liabilities 2011: $26,690Net Assets 2011: $48,6672011Assets 2012: $55,801Liabilities 2012: $4,716Net Assets 2012: $51,0852012Assets 2013: $72,783Liabilities 2013: $3,154Net Assets 2013: $69,6292013Assets 2014: $123,418Liabilities 2014: $18,427Net Assets 2014: $104,9912014Assets 2015: $232,752Liabilities 2015: $7,255Net Assets 2015: $225,4972015Assets 2016: $189,460Liabilities 2016: $16,449Net Assets 2016: $173,0112016Assets 2017: $76,295Liabilities 2017: $5,095Net Assets 2017: $71,2002017Assets 2018: $68,152Liabilities 2018: $3,558Net Assets 2018: $64,5942018Assets 2019: $102,281Liabilities 2019: $27,351Net Assets 2019: $74,9302019Assets 2020: $139,637Liabilities 2020: $9,855Net Assets 2020: $129,7822020Assets 2021: $100,621Liabilities 2021: $1,931Net Assets 2021: $98,6902021Assets 2022: $170,591Liabilities 2022: $67,253Net Assets 2022: $103,3382022Assets 2023: $128,691Liabilities 2023: $39,731Net Assets 2023: $88,9602023Assets 2024: $90,076Liabilities 2024: $20,682Net Assets 2024: $69,3942024

Highlighted filing

2022

Assets$170,591
Liabilities$67,253
Net Assets$103,338

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KExpenses 2011: $437,8562011Expenses 2012: $823,2202012Revenue 2013: $764,025Expenses 2013: $741,426Net Income 2013: $22,5992013Revenue 2014: $930,594Expenses 2014: $896,735Net Income 2014: $33,8592014Revenue 2015: $974,490Expenses 2015: $854,027Net Income 2015: $120,4632015Revenue 2016: $351,000Expenses 2016: $401,003Net Income 2016: -$50,0032016Revenue 2017: $299,432Expenses 2017: $401,243Net Income 2017: -$101,8112017Revenue 2018: $177,622Expenses 2018: $180,943Net Income 2018: -$3,3212018Revenue 2019: $249,882Expenses 2019: $239,546Net Income 2019: $10,3362019Revenue 2020: $272,492Expenses 2020: $217,640Net Income 2020: $54,8522020Revenue 2021: $206,321Expenses 2021: $237,413Net Income 2021: -$31,0922021Revenue 2022: $275,542Expenses 2022: $270,894Net Income 2022: $4,6482022Revenue 2023: $482,923Expenses 2023: $497,301Net Income 2023: -$14,3782023Revenue 2024: $389,725Expenses 2024: $409,291Net Income 2024: -$19,5662024

Highlighted filing

2022

Revenue$275,542
Expenses$270,894
Net Income$4,648
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 1, 2023
Return Version
2022v5.0
Gross Receipts
$275,542
Mission and Program Overview

Mission

Cdf convenes conversations within the clarkston community to help residents articulate their visions for the future and develop action plans to achieve those visions. Cdf believes a community shaped by its residents is stronger and more viable than one shaped by outside forces.

Vision: cdf envisions communities that are thriving and diverse, where the voices of all residents are heard and respected, and where residents are engaged in decision-making. We envision communities where residents work together and with other stakeholders to ensure that early learning happens everywhere, resulting in equitable, sustained positive outcomes for children, families and their communities. Mission: cdf action engages residents and partners to craft innovative, culturally sound community-driven early learning initiatives that build on community assets. We seek to transform early learning to create equitable, policies, practices, and programs in which all children, including refugees and immigrants, are nurtured, supported, and prepared to learn and achieve school success.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$86,512$154,303▲ $67,791
Pledges and Grants Receivable$11,311$9,006▼ $2,305
Cash and Non-Interest-Bearing Accounts$2,584$6,624▲ $4,040
Land, Buildings, and Equipment, Net$214$658▲ $444
Total Assets$100,621$170,591▲ $69,970
Liabilities
Deferred Revenue-$60,849-
Accounts Payable and Accrued Expenses$1,931$6,404▲ $4,473
Total Liabilities$1,931$67,253▲ $65,322
Net Assets / Fund Balance
Net Assets With Donor Restrictions$81,960$88,056▲ $6,096
Net Assets Without Donor Restrictions$16,730$15,282▼ $1,448
Total Net Assets Fund Balance$98,690$103,338▲ $4,648
Total Liabilities and Net Assets / Fund Balance$100,621$170,591▲ $69,970

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$658$9,416$10,074
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Roberta MalavendaExecutive DiFT$22,800$22,800
Florence B ShepleySecretaryPT$12,000$12,000

Board Members and Trustees

NameTitle
Cynthia EdwardsBoard Chair
Alecia AsburyDirector
Ann DigirolamoDirector
Awet EyasuDirector
Eyelachew DestaDirector
Jon AbercrombieDirector
M Randall MartinDirector
William MoonRecording Se
Adam NykampTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$275,497
Program Service Revenue
$0
Investment Income
$45
Other Revenue
$0
All Other Contributions
$244,691
Change in Net Assets
$4,648

Audited Revenue Reconciliation

Revenue per Audited Statements
$275,542
Total Revenue per Audited Statements
$275,542
Total Revenue per Form 990
$275,542
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$138,807
Other Expenses$92,429
Salaries, Compensation, and Employee Benefits$39,658
Total Fundraising Expense$9,779
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$138,807--$138,807
Fees for Services Other$46,332$1,270-$47,602
Current Officers, Directors, Trustees, and Key Employees$16,920$9,840$8,040$34,800
Conferences and Meetings$15,500$150-$15,650
Occupancy$7,200--$7,200
Fees for Services Accounting-$6,300-$6,300
Payroll Taxes$2,043$1,188$970$4,201
Insurance$1,153$2,048$548$3,749
Office Expenses$2,995$205-$3,200
Other Employee Benefits$319$186$152$657
Other Expenses$143$14$51$143
Depreciation Depletion$38$22$18$78
Total Functional Expenses$238,413$22,702$9,779$270,894

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$270,894
Total Expenses per Audited Statements$270,894
Total Expenses per Form 990$270,894
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Scottdale Early Learning IncScottdale, GA501c3Ready School Program$81,904
American Learning AcademyNorcross, GA-Ready School Program$56,903
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Prior to filing, the 990 is reviewed by management and the board chair on behalf of directors. They approve final filing of the 990.

Form 990, Page 6, Part VI, Line 12C

Board reviews policy annually and discussion is held about compliance with the policy. Conflict of interest statements are signed at that time and evaluated.

Form 990, Page 6, Part VI, Line 15A

Board of directors are responsible for determining compensation of the executive director. Compensation is reviewed annually using comparable data.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Clarkston Development Foundation
EIN
27-2014061
Phone
4047366602
Address
PO BOX 529, CLARKSTON, GA 30021

Signing Officer

Name
Florence B Shepley
Title
Secretary
Phone
4047366602
Signed
2023-11-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Florence B Shepley
Formed
2010
Legal Domicile
De
Voting Board Members
9
Independent Board Members
9
Employees
2
Volunteers
75

Preparer

Firm
Long & Company Pc
Address
1325 SATELLITE BLVD NW STE 1504, SUWANEE, GA 30024-4662
Preparer
William E Long Jr CPA
Phone
6783274382
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Vision: cdf envisions communities that are thriving and diverse, where the voices of all residents are heard and respected, and where residents are engaged in decision-making. We envision communities where residents work together and with other stakeholders to ensure that early learning happens everywhere, resulting in equitable, sustained positive outcomes for children, families and their communities. Mission: cdf action engages residents and partners to craft innovative, culturally sound community-driven early learning initiatives that build on community assets. We seek to transform early learning to create equitable, policies, practices, and programs in which all children, including refugees and immigrants, are nurtured, supported, and prepared to learn and achieve school success.

Form 990, Page 2, Part III, Line 4A

Theory of change: cdf action catalyzes community change through a focus on three "levers" integrated into all our programs and activities: resident engagement, organizational collaboration, and innovative solutions. Cdf serves as a catalyst to build on community strengths, mobilize new resources, and pilot innovative projects, working with partners to move ideas to action. Cdf provides technical assistance to groups inside and outside of clarkston. The following programmatic and operational goals address issues and ideas from our strategic planning activities. Cdf action will continue to work alongside residents and stakeholders to refine and implement these goals, 2021-2024. Goal 1: increase the number of multi-lingual early learning teachers in central dekalb goal 2: increase the number of refugee and low-income children in central dekalb who have access to and are enrolled in formal and informal early learning programs and activities goal 3: expand core cdf action programs to communities both inside and outside clarkson. Goal 4: build cdf action's internal capacity. Cdf action: delivering social impact, 7/28/2021 is available. The executive director reports on activities and impacts for each of the five goals during board meetings. The document will be reviewed and updated in 2023. Board of directors and staff. The cdf board of directors is the governing body and provides financial and program oversight and long-range planning. Roberta malavenda serves as the executive director and flo shepley serves as the financial manager. Cdf contracts with several individuals and groups to support its work. During 2022, cdf maintained an office at st. Michael and all angels episcopal church in stone mountain. Adam nykamp serves as the board president, elected in november 2022. The board meets quarterly. Cdf contracts with partners and individuals for specific support and activities related to administration and programs. Funding partners. During 2022, several organizations received grants and included cdf as a partner: including: refugee women's network (parent leadership and voice, year two), international rescue committee (child care navigation), refugee family assistance project (child care navigation), city of clarkston (story walk, juneteenth celebration, clarkston health fair, early learning information fair, and clarkston tell me a story), congolese integrated network (community assessment) and easter seals north georgia (enhanced cda). During 2022, cdf partnered with scottdale early learning and the american learning academy, along with luminary evaluation, to submit a federal earmark grant, through congressman hank johnson's office, to "expand and enhance the ready school initiative." the grant funding began in september 2022. Equipment, books, and additional toys were purchased with these funds and cdf and partners developed plans to expand the space and offerings. Cdf continues to receive funding from united way of greater atlanta to implement three ready schools. Cdf 2022 activities. A. Clarkston early learning network (celn)/clarkston early learning task force (celtf). Celn, created in 2012 as a result of cdf community dialogues, is a coalition of individuals and organizations committed to: (a) increasing access to and the quality of early learning and literacy activities, (b) promoting the importance of the early years and home language to children's growth and development, and (c) supporting equitable early learning policies and programs. In 2019, cdf action and the network requested that the city of clarkston create a clarkston early learning task force (celtf) to conduct an early learning community assessment and to develop recommendations for the city of clarkston and other stakeholders. Cdf worked with the city of clarkston to create the work plan and to recruit task force members which were appointed in early 2020. In 2022, cdf conducted monthly task force meetings by zoom, resulting in new or expanded programs. Cdf

Form 990, Part IX, Line 11G

Other fees 46,332 1,270 0

Financial Statement Notes

Schedule D, Page 3, Part X

Tax exempt status - the organization qualifies as a tax-exempt organization under section 501(c)(3) of the internal revenue code. Therefore, no provision for income taxes is made in the accompanying financial statements. Clarkston development foundation is not classified as a private foundation. Gaap requires the evaluation of tax positions taken in the course of preparing the organization's tax return and recognition of a tax liability (or asset) if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by the irs. Management has analyzed the tax positions taken by the center, and has concluded that as of december 31, 2022 and 2021, there are no uncertain tax positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements.

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IRS990/ActivityOrMissionDesc0VISION: CDF ENVISIONS COMMUNITIES THAT ARE THRIVING AND DIVERSE, WHERE THE VOICES OF ALL RESIDENTS ARE HEARD AND RESPECTED, AND WHERE RESIDENTS ARE ENGAGED IN DECISION-MAKING. WE ENVISION COMMUNITIES WHERE RESIDENTS WORK TOGETHER AND WITH OTHER STAKEHOLDERS TO ENSURE THAT EARLY LEARNING HAPPENS EVERYWHERE, RESULTING IN EQUITABLE, SUSTAINED POSITIVE OUTCOMES FOR CHILDREN, FAMILIES AND THEIR COMMUNITIES. MISSION: CDF ACTION ENGAGES RESIDENTS AND PARTNERS TO CRAFT INNOVATIVE, CULTURALLY SOUND COMMUNITY-DRIVEN EARLY LEARNING INITIATIVES THAT BUILD ON COMMUNITY ASSETS. WE SEEK TO TRANSFORM EARLY LEARNING TO CREATE EQUITABLE, POLICIES, PRACTICES, AND PROGRAMS IN WHICH ALL CHILDREN, INCLUDING REFUGEES AND IMMIGRANTS, ARE NURTURED, SUPPORTED, AND PREPARED TO LEARN AND ACHIEVE SCHOOL SUCCESS.
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IRS990/Desc0THEORY OF CHANGE: CDF ACTION CATALYZES COMMUNITY CHANGE THROUGH A FOCUS ON THREE "LEVERS" INTEGRATED INTO ALL OUR PROGRAMS AND ACTIVITIES: RESIDENT ENGAGEMENT, ORGANIZATIONAL COLLABORATION, AND INNOVATIVE SOLUTIONS. CDF SERVES AS A CATALYST TO BUILD ON COMMUNITY STRENGTHS, MOBILIZE NEW RESOURCES, AND PILOT INNOVATIVE PROJECTS, WORKING WITH PARTNERS TO MOVE IDEAS TO ACTION. CDF PROVIDES TECHNICAL ASSISTANCE TO GROUPS INSIDE AND OUTSIDE OF CLARKSTON. THE FOLLOWING PROGRAMMATIC AND OPERATIONAL GOALS ADDRESS ISSUES AND IDEAS FROM OUR STRATEGIC PLANNING ACTIVITIES. CDF ACTION WILL CONTINUE TO WORK ALONGSIDE RESIDENTS AND STAKEHOLDERS TO REFINE AND IMPLEMENT THESE GOALS, 2021-2024. GOAL 1: INCREASE THE NUMBER OF MULTI-LINGUAL EARLY LEARNING TEACHERS IN CENTRAL DEKALB GOAL 2: INCREASE THE NUMBER OF REFUGEE AND LOW-INCOME CHILDREN IN CENTRAL DEKALB WHO HAVE ACCESS TO AND ARE ENROLLED IN FORMAL AND INFORMAL EARLY LEARNING PROGRAMS AND ACTIVITIES GOAL 3: EXPAND CORE CDF ACTION PROGRAMS TO COMMUNITIES BOTH INSIDE AND OUTSIDE CLARKSON. GOAL 4: BUILD CDF ACTION'S INTERNAL CAPACITY. CDF ACTION: DELIVERING SOCIAL IMPACT, 7/28/2021 IS AVAILABLE. THE EXECUTIVE DIRECTOR REPORTS ON ACTIVITIES AND IMPACTS FOR EACH OF THE FIVE GOALS DURING BOARD MEETINGS. THE DOCUMENT WILL BE REVIEWED AND UPDATED IN 2023. BOARD OF DIRECTORS AND STAFF. THE CDF BOARD OF DIRECTORS IS THE GOVERNING BODY AND PROVIDES FINANCIAL AND PROGRAM OVERSIGHT AND LONG-RANGE PLANNING. ROBERTA MALAVENDA SERVES AS THE EXECUTIVE DIRECTOR AND FLO SHEPLEY SERVES AS THE FINANCIAL MANAGER. CDF CONTRACTS WITH SEVERAL INDIVIDUALS AND GROUPS TO SUPPORT ITS WORK. DURING 2022, CDF MAINTAINED AN OFFICE AT ST. MICHAEL AND ALL ANGELS EPISCOPAL CHURCH IN STONE MOUNTAIN. ADAM NYKAMP SERVES AS THE BOARD PRESIDENT, ELECTED IN NOVEMBER 2022. THE BOARD MEETS QUARTERLY. CDF CONTRACTS WITH PARTNERS AND INDIVIDUALS FOR SPECIFIC SUPPORT AND ACTIVITIES RELATED TO ADMINISTRATION AND PROGRAMS. FUNDING PARTNERS. DURING 2022, SEVERAL ORGANIZATIONS RECEIVED GRANTS AND INCLUDED CDF AS A PARTNER: INCLUDING: REFUGEE WOMEN'S NETWORK (PARENT LEADERSHIP AND VOICE, YEAR TWO), INTERNATIONAL RESCUE COMMITTEE (CHILD CARE NAVIGATION), REFUGEE FAMILY ASSISTANCE PROJECT (CHILD CARE NAVIGATION), CITY OF CLARKSTON (STORY WALK, JUNETEENTH CELEBRATION, CLARKSTON HEALTH FAIR, EARLY LEARNING INFORMATION FAIR, AND CLARKSTON TELL ME A STORY), CONGOLESE INTEGRATED NETWORK (COMMUNITY ASSESSMENT) AND EASTER SEALS NORTH GEORGIA (ENHANCED CDA). DURING 2022, CDF PARTNERED WITH SCOTTDALE EARLY LEARNING AND THE AMERICAN LEARNING ACADEMY, ALONG WITH LUMINARY EVALUATION, TO SUBMIT A FEDERAL EARMARK GRANT, THROUGH CONGRESSMAN HANK JOHNSON'S OFFICE, TO "EXPAND AND ENHANCE THE READY SCHOOL INITIATIVE." THE GRANT FUNDING BEGAN IN SEPTEMBER 2022. EQUIPMENT, BOOKS, AND ADDITIONAL TOYS WERE PURCHASED WITH THESE FUNDS AND CDF AND PARTNERS DEVELOPED PLANS TO EXPAND THE SPACE AND OFFERINGS. CDF CONTINUES TO RECEIVE FUNDING FROM UNITED WAY OF GREATER ATLANTA TO IMPLEMENT THREE READY SCHOOLS. CDF 2022 ACTIVITIES. A. CLARKSTON EARLY LEARNING NETWORK (CELN)/CLARKSTON EARLY LEARNING TASK FORCE (CELTF). CELN, CREATED IN 2012 AS A RESULT OF CDF COMMUNITY DIALOGUES, IS A COALITION OF INDIVIDUALS AND ORGANIZATIONS COMMITTED TO: (A) INCREASING ACCESS TO AND THE QUALITY OF EARLY LEARNING AND LITERACY ACTIVITIES, (B) PROMOTING THE IMPORTANCE OF THE EARLY YEARS AND HOME LANGUAGE TO CHILDREN'S GROWTH AND DEVELOPMENT, AND (C) SUPPORTING EQUITABLE EARLY LEARNING POLICIES AND PROGRAMS. IN 2019, CDF ACTION AND THE NETWORK REQUESTED THAT THE CITY OF CLARKSTON CREATE A CLARKSTON EARLY LEARNING TASK FORCE (CELTF) TO CONDUCT AN EARLY LEARNING COMMUNITY ASSESSMENT AND TO DEVELOP RECOMMENDATIONS FOR THE CITY OF CLARKSTON AND OTHER STAKEHOLDERS. CDF WORKED WITH THE CITY OF CLARKSTON TO CREATE THE WORK PLAN AND TO RECRUIT TASK FORCE MEMBERS WHICH WERE APPOINTED IN EARLY 2020. IN 2022, CDF CONDUCTED MONTHLY TASK FORCE MEETINGS BY ZOOM, RESULTING IN NEW OR EXPANDED PROGRAMS. CDF
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0TAX EXEMPT STATUS - THE ORGANIZATION QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THEREFORE, NO PROVISION FOR INCOME TAXES IS MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. CLARKSTON DEVELOPMENT FOUNDATION IS NOT CLASSIFIED AS A PRIVATE FOUNDATION. GAAP REQUIRES THE EVALUATION OF TAX POSITIONS TAKEN IN THE COURSE OF PREPARING THE ORGANIZATION'S TAX RETURN AND RECOGNITION OF A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE CENTER, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2022 AND 2021, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION RECEIVES PROGRESS REPORTS AT LEAST ANNUALLY.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VISION: CDF ENVISIONS COMMUNITIES THAT ARE THRIVING AND DIVERSE, WHERE THE VOICES OF ALL RESIDENTS ARE HEARD AND RESPECTED, AND WHERE RESIDENTS ARE ENGAGED IN DECISION-MAKING. WE ENVISION COMMUNITIES WHERE RESIDENTS WORK TOGETHER AND WITH OTHER STAKEHOLDERS TO ENSURE THAT EARLY LEARNING HAPPENS EVERYWHERE, RESULTING IN EQUITABLE, SUSTAINED POSITIVE OUTCOMES FOR CHILDREN, FAMILIES AND THEIR COMMUNITIES. MISSION: CDF ACTION ENGAGES RESIDENTS AND PARTNERS TO CRAFT INNOVATIVE, CULTURALLY SOUND COMMUNITY-DRIVEN EARLY LEARNING INITIATIVES THAT BUILD ON COMMUNITY ASSETS. WE SEEK TO TRANSFORM EARLY LEARNING TO CREATE EQUITABLE, POLICIES, PRACTICES, AND PROGRAMS IN WHICH ALL CHILDREN, INCLUDING REFUGEES AND IMMIGRANTS, ARE NURTURED, SUPPORTED, AND PREPARED TO LEARN AND ACHIEVE SCHOOL SUCCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THEORY OF CHANGE: CDF ACTION CATALYZES COMMUNITY CHANGE THROUGH A FOCUS ON THREE "LEVERS" INTEGRATED INTO ALL OUR PROGRAMS AND ACTIVITIES: RESIDENT ENGAGEMENT, ORGANIZATIONAL COLLABORATION, AND INNOVATIVE SOLUTIONS. CDF SERVES AS A CATALYST TO BUILD ON COMMUNITY STRENGTHS, MOBILIZE NEW RESOURCES, AND PILOT INNOVATIVE PROJECTS, WORKING WITH PARTNERS TO MOVE IDEAS TO ACTION. CDF PROVIDES TECHNICAL ASSISTANCE TO GROUPS INSIDE AND OUTSIDE OF CLARKSTON. THE FOLLOWING PROGRAMMATIC AND OPERATIONAL GOALS ADDRESS ISSUES AND IDEAS FROM OUR STRATEGIC PLANNING ACTIVITIES. CDF ACTION WILL CONTINUE TO WORK ALONGSIDE RESIDENTS AND STAKEHOLDERS TO REFINE AND IMPLEMENT THESE GOALS, 2021-2024. GOAL 1: INCREASE THE NUMBER OF MULTI-LINGUAL EARLY LEARNING TEACHERS IN CENTRAL DEKALB GOAL 2: INCREASE THE NUMBER OF REFUGEE AND LOW-INCOME CHILDREN IN CENTRAL DEKALB WHO HAVE ACCESS TO AND ARE ENROLLED IN FORMAL AND INFORMAL EARLY LEARNING PROGRAMS AND ACTIVITIES GOAL 3: EXPAND CORE CDF ACTION PROGRAMS TO COMMUNITIES BOTH INSIDE AND OUTSIDE CLARKSON. GOAL 4: BUILD CDF ACTION'S INTERNAL CAPACITY. CDF ACTION: DELIVERING SOCIAL IMPACT, 7/28/2021 IS AVAILABLE. THE EXECUTIVE DIRECTOR REPORTS ON ACTIVITIES AND IMPACTS FOR EACH OF THE FIVE GOALS DURING BOARD MEETINGS. THE DOCUMENT WILL BE REVIEWED AND UPDATED IN 2023. BOARD OF DIRECTORS AND STAFF. THE CDF BOARD OF DIRECTORS IS THE GOVERNING BODY AND PROVIDES FINANCIAL AND PROGRAM OVERSIGHT AND LONG-RANGE PLANNING. ROBERTA MALAVENDA SERVES AS THE EXECUTIVE DIRECTOR AND FLO SHEPLEY SERVES AS THE FINANCIAL MANAGER. CDF CONTRACTS WITH SEVERAL INDIVIDUALS AND GROUPS TO SUPPORT ITS WORK. DURING 2022, CDF MAINTAINED AN OFFICE AT ST. MICHAEL AND ALL ANGELS EPISCOPAL CHURCH IN STONE MOUNTAIN. ADAM NYKAMP SERVES AS THE BOARD PRESIDENT, ELECTED IN NOVEMBER 2022. THE BOARD MEETS QUARTERLY. CDF CONTRACTS WITH PARTNERS AND INDIVIDUALS FOR SPECIFIC SUPPORT AND ACTIVITIES RELATED TO ADMINISTRATION AND PROGRAMS. FUNDING PARTNERS. DURING 2022, SEVERAL ORGANIZATIONS RECEIVED GRANTS AND INCLUDED CDF AS A PARTNER: INCLUDING: REFUGEE WOMEN'S NETWORK (PARENT LEADERSHIP AND VOICE, YEAR TWO), INTERNATIONAL RESCUE COMMITTEE (CHILD CARE NAVIGATION), REFUGEE FAMILY ASSISTANCE PROJECT (CHILD CARE NAVIGATION), CITY OF CLARKSTON (STORY WALK, JUNETEENTH CELEBRATION, CLARKSTON HEALTH FAIR, EARLY LEARNING INFORMATION FAIR, AND CLARKSTON TELL ME A STORY), CONGOLESE INTEGRATED NETWORK (COMMUNITY ASSESSMENT) AND EASTER SEALS NORTH GEORGIA (ENHANCED CDA). DURING 2022, CDF PARTNERED WITH SCOTTDALE EARLY LEARNING AND THE AMERICAN LEARNING ACADEMY, ALONG WITH LUMINARY EVALUATION, TO SUBMIT A FEDERAL EARMARK GRANT, THROUGH CONGRESSMAN HANK JOHNSON'S OFFICE, TO "EXPAND AND ENHANCE THE READY SCHOOL INITIATIVE." THE GRANT FUNDING BEGAN IN SEPTEMBER 2022. EQUIPMENT, BOOKS, AND ADDITIONAL TOYS WERE PURCHASED WITH THESE FUNDS AND CDF AND PARTNERS DEVELOPED PLANS TO EXPAND THE SPACE AND OFFERINGS. CDF CONTINUES TO RECEIVE FUNDING FROM UNITED WAY OF GREATER ATLANTA TO IMPLEMENT THREE READY SCHOOLS. CDF 2022 ACTIVITIES. A. CLARKSTON EARLY LEARNING NETWORK (CELN)/CLARKSTON EARLY LEARNING TASK FORCE (CELTF). CELN, CREATED IN 2012 AS A RESULT OF CDF COMMUNITY DIALOGUES, IS A COALITION OF INDIVIDUALS AND ORGANIZATIONS COMMITTED TO: (A) INCREASING ACCESS TO AND THE QUALITY OF EARLY LEARNING AND LITERACY ACTIVITIES, (B) PROMOTING THE IMPORTANCE OF THE EARLY YEARS AND HOME LANGUAGE TO CHILDREN'S GROWTH AND DEVELOPMENT, AND (C) SUPPORTING EQUITABLE EARLY LEARNING POLICIES AND PROGRAMS. IN 2019, CDF ACTION AND THE NETWORK REQUESTED THAT THE CITY OF CLARKSTON CREATE A CLARKSTON EARLY LEARNING TASK FORCE (CELTF) TO CONDUCT AN EARLY LEARNING COMMUNITY ASSESSMENT AND TO DEVELOP RECOMMENDATIONS FOR THE CITY OF CLARKSTON AND OTHER STAKEHOLDERS. CDF WORKED WITH THE CITY OF CLARKSTON TO CREATE THE WORK PLAN AND TO RECRUIT TASK FORCE MEMBERS WHICH WERE APPOINTED IN EARLY 2020. IN 2022, CDF CONDUCTED MONTHLY TASK FORCE MEETINGS BY ZOOM, RESULTING IN NEW OR EXPANDED PROGRAMS. CDF
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PRIOR TO FILING, THE 990 IS REVIEWED BY MANAGEMENT AND THE BOARD CHAIR ON BEHALF OF DIRECTORS. THEY APPROVE FINAL FILING OF THE 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD REVIEWS POLICY ANNUALLY AND DISCUSSION IS HELD ABOUT COMPLIANCE WITH THE POLICY. CONFLICT OF INTEREST STATEMENTS ARE SIGNED AT THAT TIME AND EVALUATED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD OF DIRECTORS ARE RESPONSIBLE FOR DETERMINING COMPENSATION OF THE EXECUTIVE DIRECTOR. COMPENSATION IS REVIEWED ANNUALLY USING COMPARABLE DATA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UPON REQUEST
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.90$0.21$0.69$3.90$4.09$0.20
2023Detailed filing. Detailed filing data is available for this year.$1.29$0.40$0.89$4.83$4.97$0.14
2022Detailed filing. Detailed filing data is available for this year.$1.71$0.67$1.03$2.76$2.71$0.05
2021Detailed filing. Detailed filing data is available for this year.$1.01$0.02$0.99$2.06$2.37$0.31
2020Detailed filing. Detailed filing data is available for this year.$1.40$0.10$1.30$2.72$2.18$0.55
2019Detailed filing. Detailed filing data is available for this year.$1.02$0.27$0.75$2.50$2.40$0.10
2018Detailed filing. Detailed filing data is available for this year.$0.68$0.04$0.65$1.78$1.81$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.76$0.05$0.71$2.99$4.01$1.02
2016Detailed filing. Detailed filing data is available for this year.$1.89$0.16$1.73$3.51$4.01$0.50
2015Detailed filing. Detailed filing data is available for this year.$2.33$0.07$2.25$9.74$8.54$1.20
2014Detailed filing. Detailed filing data is available for this year.$1.23$0.18$1.05$9.31$8.97$0.34
2013Detailed filing. Detailed filing data is available for this year.$0.73$0.03$0.70$7.64$7.41$0.23
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.56$0.05$0.51$8.23
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.75$0.27$0.49$4.38