Civic Intelligence

Child Development Centers

990 • Fiscal year 2017 • EIN 77-0008333

Jul 01, 2016 to Jun 30, 2017 • Filed on May 02, 2018

350 Woodview AvenueMorgan Hill, CA 95037

(408) 556-7361

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

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 And Expenses

Revenue

Flat

$31,133,696

Flat from 2017

Expenses

Flat

$30,504,396

Flat from 2017

Net Income

Flat

$629,300

Flat from 2017

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2010: $4,916,302Liabilities 2010: $2,680,014Net Assets 2010: $2,236,2882010Assets 2011: $4,846,818Liabilities 2011: $2,925,876Net Assets 2011: $1,920,9422011Assets 2012: $5,062,467Liabilities 2012: $3,148,786Net Assets 2012: $1,913,6812012Assets 2013: $4,181,353Liabilities 2013: $2,550,529Net Assets 2013: $1,630,8242013Assets 2014: $5,857,293Liabilities 2014: $3,672,824Net Assets 2014: $2,184,4692014Assets 2015: $8,125,375Liabilities 2015: $5,713,545Net Assets 2015: $2,411,8302015Assets 2016: $6,727,980Liabilities 2016: $3,532,603Net Assets 2016: $3,195,3772016Assets 2017: $7,430,469Liabilities 2017: $3,732,642Net Assets 2017: $3,697,8272017Assets 2017: $7,430,469Liabilities 2017: $3,732,642Net Assets 2017: $3,697,8272017Assets 2018: $9,800,917Liabilities 2018: $4,935,443Net Assets 2018: $4,865,4742018Assets 2019: $10,451,421Liabilities 2019: $4,808,049Net Assets 2019: $5,643,3722019Assets 2020: $0Liabilities 2020: $0Net Assets 2020: $02020

Highlighted filing

2017

Assets$7,430,469
Liabilities$3,732,642
Net Assets$3,697,827

Operations Trend

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

$40M$30M$20M$10M$0-$10MExpenses 2010: $33,088,7332010Revenue 2011: $32,725,794Expenses 2011: $33,099,109Net Income 2011: -$373,3152011Expenses 2012: $28,835,3112012Revenue 2013: $25,153,375Expenses 2013: $25,322,809Net Income 2013: -$169,4342013Revenue 2014: $28,029,137Expenses 2014: $27,611,983Net Income 2014: $417,1542014Revenue 2015: $29,142,228Expenses 2015: $28,774,858Net Income 2015: $367,3702015Revenue 2016: $28,231,486Expenses 2016: $27,371,546Net Income 2016: $859,9402016Revenue 2017: $31,133,696Expenses 2017: $30,504,396Net Income 2017: $629,3002017Revenue 2017: $31,133,696Expenses 2017: $30,504,396Net Income 2017: $629,3002017Revenue 2018: $34,567,530Expenses 2018: $33,399,883Net Income 2018: $1,167,6472018Revenue 2019: $37,135,276Expenses 2019: $36,357,378Net Income 2019: $777,8982019Revenue 2020: $0Expenses 2020: $0Net Income 2020: $02020

Highlighted filing

2017

Revenue$31,133,696
Expenses$30,504,396
Net Income$629,300
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 2, 2018
Return Version
2016v3.0
Gross Receipts
$31,133,696
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
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
Compensation and Service Providers

Employees

NameTitleBaseTotal
Christopher StraleBoard Member$800$800
Don GrudemBoard Member$800$800
Cherise AlexanderBoard Member$600$600
Ana V Perez ApodacaBoard Member$400$400
Arnel TorresBoard Member$400$400
Georgina MartinezBoard Member$400$400
Latisha Johnson-NeelyBoard Member$400$400
Michelle MassaroBoard Member$400$400
Wendy Lee JohnsonBoard Member$400$400

Board Members and Trustees

NameTitle
Susan DumarsPresident

Highest Paid Contractors

ContractorServicesLocationCompensation
Salazar NoeJanitorial Services597 N San Pedro Street A, San Jose, CA 95110$105,397
Revenue and Support

Revenue Composition

Contributions and Grants
$12,307,438
Program Service Revenue
$18,826,258
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$629,300

Audited Revenue Reconciliation

Revenue per Audited Statements
$31,133,696
Total Revenue per Audited Statements
$31,133,696
Total Revenue per Form 990
$31,133,696
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$30,504,396
Total Expenses per Audited Statements$30,504,396
Total Expenses per Form 990$30,504,396
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Legal Reserve$82,413
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes

Governance Explanations

Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company

Child Development Centers outsources its management activities to Child Development, Inc.

Form 990, Part VI, Line 11B: Form 990 Review Process

A formal review is performed by management of the Agency before presented to the President for review and submittal.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Reviewed annually.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

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.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Available upon request.

Filing and Contact Details

Filer

Filer Name
Child Development Centers
EIN
77-0008333
Phone
4085567361
Address
350 Woodview Avenue, Morgan Hill, CA 95037

Signing Officer

Name
Susan Dumars
Title
President
Signed
2018-05-02
Discuss with paid preparer
Yes

Organization Details

Formed
1983
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
765

Preparer

Firm
Randolph Scott & Company Cpas Inc
Address
1 COMMERCIAL BLVD STE 101, NOVATO, CA 94949-6193
Preparer
Alan Yun
Phone
4158838090
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

Change in CDE Reserve = -$36886

Other Changes In Net Assets Or Fund Balances - Other Decreases

Depreciation Against Restricted Equipment = -$89964

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IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt05000
IRS990/OtherAssetsTotalGrp/EOYAmt05000
IRS990/OtherChangesInNetAssetsAmt0-126850
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt02245023
IRS990/OtherEmployeeBenefitsGrp/TotalAmt02245023
IRS990/OtherExpensesGrp/Desc0Classroom Supplies
IRS990/OtherExpensesGrp/Desc1Food & Related Expenses
IRS990/OtherExpensesGrp/Desc2Other Expenses
IRS990/OtherExpensesGrp/Desc3Telephone
IRS990/OtherExpensesGrp/ProgramServicesAmt01144379
IRS990/OtherExpensesGrp/ProgramServicesAmt11020270
IRS990/OtherExpensesGrp/ProgramServicesAmt2476793
IRS990/OtherExpensesGrp/ProgramServicesAmt3237552
IRS990/OtherExpensesGrp/TotalAmt01144379
IRS990/OtherExpensesGrp/TotalAmt11020270
IRS990/OtherExpensesGrp/TotalAmt2476793
IRS990/OtherExpensesGrp/TotalAmt3237552
IRS990/OtherLiabilitiesGrp/BOYAmt0375000
IRS990/OtherLiabilitiesGrp/EOYAmt082413
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt014445552
IRS990/OtherSalariesAndWagesGrp/TotalAmt014445552
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt01231262
IRS990/PayrollTaxesGrp/TotalAmt01231262
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt01539731
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt01668930
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0502021
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0270349
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Program Fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt018826258
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt018826258
IRS990/ProgSrvcAccomActy2Grp/Desc0Child 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/ExpenseAmt0515878
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt011901230
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt011539912
IRS990/PYProgramServiceRevenueAmt016330256
IRS990/PYRevenuesLessExpensesAmt0859940
IRS990/PYSalariesCompEmpBnftPaidAmt015831634
IRS990/PYTotalExpensesAmt027371546
IRS990/PYTotalRevenueAmt028231486
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0629300
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt018826258
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt06460
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt012307438
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt011901230
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt011590215
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt012011436
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt011105159
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt058915478
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt082728317
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt016195
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt010000
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt019932
IRS990ScheduleA/OtherIncome170Grp/TotalAmt046127
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99920
IRS990ScheduleA/PublicSupportPY170Pct00.99900
IRS990ScheduleA/PublicSupportTotal170Amt058915478
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt012307438
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt011901230
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt011590215
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt012011436
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt011105159
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt058915478
IRS990ScheduleA/TotalSupportAmt058961605
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0492534
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0492534
IRS990ScheduleD/EquipmentGrp/BookValueAmt099965
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01248142
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01348107
IRS990ScheduleD/ExpensesSubtotalAmt030504396
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0118317
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0118317
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0108000
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0108000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt082413
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Legal Reserve
IRS990ScheduleD/RevenueSubtotalAmt031133696
IRS990ScheduleD/TotalBookValueLandBuildingsAmt099965
IRS990ScheduleD/TotalExpensesPerForm990Amt030504396
IRS990ScheduleD/TotalLiabilityAmt082413
IRS990ScheduleD/TotalRevenuePerForm990Amt031133696
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt031133696
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt030504396
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Child Development Centers outsources its management activities to Child Development, Inc.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A formal review is performed by management of the Agency before presented to the President for review and submittal.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Reviewed annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The 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/ExplanationTxt4Available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Change in CDE Reserve = -$36886
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Depreciation Against Restricted Equipment = -$89964
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Changes In Net Assets Or Fund Balances - Other Decreases
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Changes In Net Assets Or Fund Balances - Other Decreases
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Continuing Development Inc
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0942376637
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501 (c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA

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