Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company
“Child Development Centers outsources its management activities to Child Development, Inc.”
Scores are not available for this record yet.
Assets
Flat$7,430,469
Flat from 2017
Net Assets
Flat$3,697,827
Flat from 2017
Liabilities
Flat$3,732,642
Flat from 2017
Revenue
Flat$31,133,696
Flat from 2017
Expenses
Flat$30,504,396
Flat from 2017
Net Income
Flat$629,300
Flat from 2017
To enrich children's lives through quality, accredited child development programs and a commitment to developmentally appropriate practice. Our programs put children at the center of an interconnected circle of families, teachers and the community.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $3,436,901 | $4,372,705 | ▲ $935,804 |
| Pledges and Grants Receivable | $1,539,731 | $1,668,930 | ▲ $129,199 |
| Accounts Receivable | $1,054,399 | $1,007,060 | ▼ $47,339 |
| Prepaid Expenses and Deferred Charges | $502,021 | $270,349 | ▼ $231,672 |
| Land, Buildings, and Equipment, Net | $189,928 | $99,965 | ▼ $89,963 |
| Savings and Temporary Cash Investments | - | $6,460 | - |
| Other Notes and Loans Receivable, Net | - | $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 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Total Assets | $6,727,980 | $7,430,469 | ▲ $702,489 |
| Other Assets Total | $5,000 | $5,000 | → $0 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $2,479,940 | $2,455,732 | ▼ $24,208 |
| Deferred Revenue | $677,663 | $1,194,497 | ▲ $516,834 |
| Other Liabilities | $375,000 | $82,413 | ▼ $292,587 |
| Total Liabilities | $3,532,603 | $3,732,642 | ▲ $200,039 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $3,099,951 | $3,546,998 | ▲ $447,047 |
| Temporarily Rstr Net Assets | $95,426 | $150,829 | ▲ $55,403 |
| Total Net Assets Fund Balance | $3,195,377 | $3,697,827 | ▲ $502,450 |
| Total Liabilities and Net Assets / Fund Balance | $6,727,980 | $7,430,469 | ▲ $702,489 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $99,965 | $1,248,142 | $1,348,107 |
| Buildings | - | $492,534 | $492,534 |
| Leasehold Improvements | - | $118,317 | $118,317 |
| Other Land Buildings | - | $108,000 | $108,000 |
| Name | Title | Base | Total |
|---|---|---|---|
| Christopher Strale | Board Member | $800 | $800 |
| Don Grudem | Board Member | $800 | $800 |
| Cherise Alexander | Board Member | $600 | $600 |
| Ana V Perez Apodaca | Board Member | $400 | $400 |
| Arnel Torres | Board Member | $400 | $400 |
| Georgina Martinez | Board Member | $400 | $400 |
| Latisha Johnson-Neely | Board Member | $400 | $400 |
| Michelle Massaro | Board Member | $400 | $400 |
| Wendy Lee Johnson | Board Member | $400 | $400 |
| Name | Title |
|---|---|
| Susan Dumars | President |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Salazar Noe | Janitorial Services | 597 N San Pedro Street A, San Jose, CA 95110 | $105,397 |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $17,926,437 |
| Other Expenses | $12,577,959 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $14,445,552 | - | - | $14,445,552 |
| Fees for Services Other | $777,766 | $4,619,082 | - | $5,396,848 |
| Occupancy | $3,262,897 | - | - | $3,262,897 |
| Other Employee Benefits | $2,245,023 | - | - | $2,245,023 |
| Payroll Taxes | $1,231,262 | - | - | $1,231,262 |
| Office Expenses | $472,889 | - | - | $472,889 |
| All Other Expenses | $337,089 | - | - | $337,089 |
| Other Expenses | $237,552 | - | - | $237,552 |
| Travel | $99,944 | - | - | $99,944 |
| Insurance | $71,014 | - | - | $71,014 |
| Conferences and Meetings | $58,284 | - | - | $58,284 |
| Current Officers, Directors, Trustees, and Key Employees | $4,600 | - | - | $4,600 |
| Total Functional Expenses | $25,885,314 | $4,619,082 | $0 | $30,504,396 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $30,504,396 |
| Total Expenses per Audited Statements | $30,504,396 |
| Total Expenses per Form 990 | $30,504,396 |
| 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 |
|---|---|
| Legal Reserve | $82,413 |
“Child Development Centers outsources its management activities to Child Development, Inc.”
“A formal review is performed by management of the Agency before presented to the President for review and submittal.”
“Reviewed annually.”
“The Human Resource Director periodically reviews the compensation of the President and top management based on a review of independent regional compensation surveys, comparable organizations as reported in job announcements and on the 990 forms of other similar organizations.”
“Available upon request.”
“Change in CDE Reserve = -$36886”
“Depreciation Against Restricted Equipment = -$89964”
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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| IRS990/OtherExpensesGrp/Desc | 2 | Other Expenses |
| IRS990/OtherExpensesGrp/Desc | 3 | Telephone |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 1144379 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 1020270 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 476793 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 237552 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 1144379 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 1020270 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 476793 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 237552 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 375000 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 82413 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 14445552 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 14445552 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 1231262 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 1231262 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 1539731 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 1668930 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 502021 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 270349 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Program Fees |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 18826258 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 18826258 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | Child Care Food Program provides healthy meals to children eligible to participate in the Child Care Food Program administered by the California Department of Education. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 515878 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 11901230 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 11539912 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 16330256 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 859940 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 15831634 |
| IRS990/PYTotalExpensesAmt | 0 | 27371546 |
| IRS990/PYTotalRevenueAmt | 0 | 28231486 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 629300 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 18826258 |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 6460 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 12307438 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 11901230 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 11590215 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 12011436 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 11105159 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 58915478 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 82728317 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 16195 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 10000 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 19932 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 46127 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.99920 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.99900 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 58915478 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 12307438 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 11901230 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 11590215 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 12011436 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 11105159 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 58915478 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 58961605 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 0 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 492534 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 492534 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 99965 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 1248142 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 1348107 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 30504396 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 118317 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 118317 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 108000 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 108000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 82413 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Legal Reserve |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 31133696 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 99965 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 30504396 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 82413 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 31133696 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 31133696 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 30504396 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Child Development Centers outsources its management activities to Child Development, Inc. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | A formal review is performed by management of the Agency before presented to the President for review and submittal. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Reviewed annually. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The Human Resource Director periodically reviews the compensation of the President and top management based on a review of independent regional compensation surveys, comparable organizations as reported in job announcements and on the 990 forms of other similar organizations. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Available upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Change in CDE Reserve = -$36886 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Depreciation Against Restricted Equipment = -$89964 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Line 11b: Form 990 Review Process |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Line 19: Other Organization Documents Publicly Available |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Changes In Net Assets Or Fund Balances - Other Decreases |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Changes In Net Assets Or Fund Balances - Other Decreases |
| IRS990ScheduleR/AssetExchangeInd | 0 | false |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | false |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | false |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | false |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | Continuing Development Inc |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 942376637 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501 (c)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | CA |
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Displayed year
2017 • Form 990Detailed filing. Detailed filing data is available for this year.