Liabilities / Assets
34th percentile
Higher debt load relative to assets than 34% of similar nonprofits.
EIN 68-0358254 • 501(c)3 • Martinez, CA
Profile
To provide a child care center for the employees of contra costa county. This organization provides services for up to 50 children.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
34th percentile
Higher debt load relative to assets than 34% of similar nonprofits.
Liabilities / Revenue
35th percentile
Higher debt load relative to revenue than 35% of similar nonprofits.
Net Margin
35th percentile
Higher net margin than 35% of similar nonprofits.
Top Officer Pay
55th percentile
Higher top officer pay than 55% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
22nd percentile
Faster asset growth than 22% of similar nonprofits.
Revenue Growth
57th percentile
Faster revenue growth than 57% of similar nonprofits.
Assets
Down$335,181
Down $33,800 (-9.2%) from 2024
Liabilities
Up$13
Up $13 from 2024
Net Assets
Down$335,168
Down $33,813 (-9.2%) from 2024
Revenue
Up$530,130
Up $54,380 (+11%) from 2024
Expenses
Up$541,656
Up $109,421 (+25%) from 2024
Net Income
Down-$11,526
Down $55,041 (-126%) from 2024
Most recent year
2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
To provide a child care center for the employees of Contra Costa County. This organization provides services for up to 50 children.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $285,417 | $287,834 | ▲ $2,417 |
| Cash and Non-Interest-Bearing Accounts | $83,564 | $46,847 | ▼ $36,717 |
| Accounts Receivable | - | $0 | - |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Investments in Publicly Traded Securities | - | $0 | - |
| Land, Buildings, and Equipment, Net | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Prepaid Expenses and Deferred Charges | - | $0 | - |
| Total Assets | $368,981 | $335,181 | ▼ $33,800 |
| Other Assets Total | - | $500 | - |
| Liabilities | |||
| Other Liabilities | - | $13 | - |
| Total Liabilities | $0 | $13 | ▲ $13 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $368,981 | $335,168 | ▼ $33,813 |
| Total Net Assets Fund Balance | $368,981 | $335,168 | ▼ $33,813 |
| Total Liabilities and Net Assets / Fund Balance | $368,981 | $335,181 | ▼ $33,800 |
| Name | Title |
|---|---|
| Tamra Melgoza | President |
| Rochelle Johnson | Vice President |
| Amie Moraga | Director |
| Andrea Bullock | Member at Large |
| Anne Ortiz | Member at Large |
| Michelle Alatorre | Member at Large |
| Trisha Johnson | Member at Large |
| Warren Lai | Member at Large |
| Carolyn Halstenson | Secretary |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $438,288 |
| Other Expenses | $103,368 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $373,429 | - | - | $373,429 |
| Payroll Taxes | $37,926 | - | - | $37,926 |
| Pension Plan Contributions | $26,933 | - | - | $26,933 |
| Insurance | $16,676 | $1,276 | - | $17,952 |
| Occupancy | - | $12,459 | - | $12,459 |
| Office Expenses | - | $9,052 | - | $9,052 |
| Fees for Services Accounting | - | $7,649 | - | $7,649 |
| Advertising | $6,932 | - | - | $6,932 |
| All Other Expenses | $1,362 | $868 | - | $2,230 |
| Other Expenses | $2,015 | - | - | $2,015 |
| Conferences and Meetings | $1,558 | - | - | $1,558 |
| Total Functional Expenses | $510,352 | $31,304 | $0 | $541,656 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
| Liability | Amount |
|---|---|
| Ppp Loan | $12 |
| Rounding | $1 |
“No review was or will be conducted.”
“No documents available to the public.”
“The day care director's compensation was determined by the board members based on comparable data, incumbents resume, and continued job performance. The board members decide compensation in conjunction with the center's financial ability to pay.”
“Non-deductible meals = -$270”
“Librarian is a monthly volunteer”
“There is a difference in the beginning balance of the net asset account in the amount of ($22,017) between the financial statements ending 6/30/25 and the tax return for the prior period (fye 6/30/24). Tax return beginning balance: $368,981balance sheet fye 6/30/25: $346,964this adjustment is made to bring the tax retrun into balance with the financial statements. The difference is likely due to a change in the bookkeeper and change in accounting software.”
“Adjustment is made for the non-deductible portion of the meals expense. Meals were deducted on the tax return at 50%, the other 50% is shown here as a decrease in net assets.”
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/AccountsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE A CHILD CARE CENTER FOR THE EMPLOYEES OF CONTRA COSTA COUNTY. THIS ORGANIZATION PROVIDES SERVICES FOR UP TO 50 CHILDREN. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 6932 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 6932 |
| IRS990/AllOtherContributionsAmt | 0 | 23021 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 868 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 1362 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 2230 |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
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| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9253132380 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 255 GLACIER DRIVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | MARTINEZ |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 94553 |
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| IRS990/CompensationProcessOtherInd | 0 | true |
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| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 1558 |
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| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
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| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 456 |
| IRS990/CYOtherExpensesAmt | 0 | 103368 |
| IRS990/CYOtherRevenueAmt | 0 | 116 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 506537 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -11526 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 438288 |
| IRS990/CYTotalExpensesAmt | 0 | 541656 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 530130 |
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| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 0 |
| IRS990/Desc | 0 | TO PROVIDE A CHILD CARE CENTER FOR THE EMPLOYEES OF CONTRA COSTA COUNTY. THIS ORGANIZATION PROVIDES SERVICES FOR UP TO 50 CHILDREN. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
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| IRS990/ElectionOfBoardMembersInd | 0 | false |
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| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 510352 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
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| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
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| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
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| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | CAROLYN HALSTENSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | MICHELLE ALATORRE |
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| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 16676 |
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| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 335168 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
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| IRS990/OccupancyGrp/TotalAmt | 0 | 12459 |
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| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 500 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -270 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | SUPPLIES |
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| IRS990/OtherExpensesGrp/Desc | 2 | FOOD |
| IRS990/OtherExpensesGrp/Desc | 3 | DUES & SUBSCRIPTIONS |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 19253 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 19172 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 5096 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 2015 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 19253 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 19172 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 5096 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 2015 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 13 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISC INCOME |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 116 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 116 |
| IRS990/OtherRevenueTotalAmt | 0 | 116 |
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| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 373429 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
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| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 37926 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 37926 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 26933 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 26933 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
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| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 0 |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | -22017 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
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| IRS990/ProgramServiceRevenueGrp/Desc | 1 | TUITION |
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| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 506387 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 150 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 506387 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
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| IRS990/PYExcessBenefitTransInd | 0 | false |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | Rounding |
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| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Schedule E, Line 4 - Explanation of Records and Materials Not Maintained |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Schedule E, Line 5 - Explanation of Organization Discrimination by Race |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | No review was or will be conducted. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | No documents available to the public. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | NON-DEDUCTIBLE MEALS = -$270 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | LIBRARIAN IS A MONTHLY VOLUNTEER |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE DAY CARE DIRECTOR'S COMPENSATION WAS DETERMINED BY THE BOARD MEMBERS BASED ON COMPARABLE DATA, INCUMBENTS RESUME, AND CONTINUED JOB PERFORMANCE. THE BOARD MEMBERS DECIDE COMPENSATION IN CONJUNCTION WITH THE CENTER'S FINANCIAL ABILITY TO PAY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THERE IS A DIFFERENCE IN THE BEGINNING BALANCE OF THE NET ASSET ACCOUNT IN THE AMOUNT OF ($22,017) BETWEEN THE FINANCIAL STATEMENTS ENDING 6/30/25 AND THE TAX RETURN FOR THE PRIOR PERIOD (FYE 6/30/24). TAX RETURN BEGINNING BALANCE: $368,981BALANCE SHEET FYE 6/30/25: $346,964THIS ADJUSTMENT IS MADE TO BRING THE TAX RETRUN INTO BALANCE WITH THE FINANCIAL STATEMENTS. THE DIFFERENCE IS LIKELY DUE TO A CHANGE IN THE BOOKKEEPER AND CHANGE IN ACCOUNTING SOFTWARE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | ADJUSTMENT IS MADE FOR THE NON-DEDUCTIBLE PORTION OF THE MEALS EXPENSE. MEALS WERE DEDUCTED ON THE TAX RETURN AT 50%, THE OTHER 50% IS SHOWN HERE AS A DECREASE IN NET ASSETS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section C, Line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part XI, Line 9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART I, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, LINE 15B- COMPENSATION PROCESS FOR OFFICERS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XI, LINE 8-PRIOR PERIOD ADJUSTMENT |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XI, LINE 9- OTHER CHANGES IN NET ASSET OR FUND BALANCE |
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| IRS990/USAddress/CityNm | 0 | MARTINEZ |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | AMIE MORAGA |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Director |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-09-09 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | CONTRA COSTA PUBLIC WORKS EARLY |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | CHILDHOOD CENTER |
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| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
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