Civic Intelligence

Child Action Inc

EIN 94-2364946 • 501(c)3 • Rancho Cordova, CA

Profile

Child Action, Inc. is a private, nonprofit corporation founded in 1976 to promote the education and social welfare of children and families and to advocate on their behalf. See Schedule O for further details.

10540 White Rock Road Suite 180Rancho Cordova, CA 95827

www.childaction.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

90th percentile

0.98x

Higher debt load relative to assets than 90% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Liabilities / Revenue

43rd percentile

0.33x

Higher debt load relative to revenue than 43% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Net Margin

34th percentile

0.0%

Higher net margin than 34% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

98th percentile

113%

Faster asset growth than 98% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Revenue Growth

83rd percentile

30%

Faster revenue growth than 83% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Assets

Up

$51,582,692

Up $27,411,363 (+113%) from 2023

Liabilities

Up

$50,495,279

Up $27,379,985 (+118%) from 2023

Net Assets

Up

$1,087,413

Up $31,378 (+3.0%) from 2023

Revenue

Up

$152,123,206

Up $35,096,353 (+30%) from 2023

Expenses

Up

$152,091,828

Up $34,896,188 (+30%) from 2023

Net Income

Up

$31,378

Up $200,165 (+119%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60M$40M$20M$0Assets 2011: $5,955,772Liabilities 2011: $5,573,744Net Assets 2011: $382,0282011Assets 2012: $5,287,933Liabilities 2012: $4,982,005Net Assets 2012: $305,9282012Assets 2013: $5,363,441Liabilities 2013: $4,812,062Net Assets 2013: $551,3792013Assets 2014: $4,363,422Liabilities 2014: $3,776,488Net Assets 2014: $586,9342014Assets 2015: $5,237,905Liabilities 2015: $4,637,816Net Assets 2015: $600,0892015Assets 2016: $5,665,423Liabilities 2016: $4,962,725Net Assets 2016: $702,6982016Assets 2017: $5,729,891Liabilities 2017: $5,055,727Net Assets 2017: $674,1642017Assets 2018: $6,991,886Liabilities 2018: $6,329,142Net Assets 2018: $662,7442018Assets 2019: $8,483,348Liabilities 2019: $7,289,207Net Assets 2019: $1,194,1412019Assets 2020: $10,770,052Liabilities 2020: $9,610,005Net Assets 2020: $1,160,0472020Assets 2021: $11,206,047Liabilities 2021: $10,113,487Net Assets 2021: $1,092,5602021Assets 2022: $11,229,756Liabilities 2022: $10,065,425Net Assets 2022: $1,164,3312022Assets 2023: $24,171,329Liabilities 2023: $23,115,294Net Assets 2023: $1,056,0352023Assets 2024: $51,582,692Liabilities 2024: $50,495,279Net Assets 2024: $1,087,4132024

Highlighted filing

2024

Assets$51,582,692
Liabilities$50,495,279
Net Assets$1,087,413

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200M$150M$100M$50M$0-$50MExpenses 2011: $64,559,4432011Expenses 2012: $51,091,7042012Expenses 2013: $44,466,6932013Revenue 2014: $43,674,617Expenses 2014: $43,649,289Net Income 2014: $25,3282014Revenue 2015: $45,410,616Expenses 2015: $45,422,362Net Income 2015: -$11,7462015Revenue 2016: $51,621,621Expenses 2016: $51,611,245Net Income 2016: $10,3762016Revenue 2017: $52,637,303Expenses 2017: $52,670,704Net Income 2017: -$33,4012017Revenue 2018: $62,120,887Expenses 2018: $62,140,272Net Income 2018: -$19,3852018Revenue 2019: $72,463,456Expenses 2019: $72,492,383Net Income 2019: -$28,9272019Revenue 2020: $88,396,675Expenses 2020: $88,439,792Net Income 2020: -$43,1172020Revenue 2021: $100,245,524Expenses 2021: $100,313,011Net Income 2021: -$67,4872021Revenue 2022: $95,801,325Expenses 2022: $95,751,461Net Income 2022: $49,8642022Revenue 2023: $117,026,853Expenses 2023: $117,195,640Net Income 2023: -$168,7872023Revenue 2024: $152,123,206Expenses 2024: $152,091,828Net Income 2024: $31,3782024

Highlighted filing

2024

Revenue$152,123,206
Expenses$152,091,828
Net Income$31,378

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$51.6$50.5$1.09$152$152$0.03
2023Detailed filing. Detailed filing data is available for this year.$24.2$23.1$1.06$117$117$0.17
2022Detailed filing. Detailed filing data is available for this year.$11.2$10.1$1.16$95.8$95.8$0.05
2021Detailed filing. Detailed filing data is available for this year.$11.2$10.1$1.09$100$100$0.07
2020Detailed filing. Detailed filing data is available for this year.$10.8$9.61$1.16$88.4$88.4$0.04
2019Detailed filing. Detailed filing data is available for this year.$8.48$7.29$1.19$72.5$72.5$0.03
2018Detailed filing. Detailed filing data is available for this year.$6.99$6.33$0.66$62.1$62.1$0.02
2017Detailed filing. Detailed filing data is available for this year.$5.73$5.06$0.67$52.6$52.7$0.03
2016Detailed filing. Detailed filing data is available for this year.$5.67$4.96$0.70$51.6$51.6$0.01
2015Detailed filing. Detailed filing data is available for this year.$5.24$4.64$0.60$45.4$45.4$0.01
2014Detailed filing. Detailed filing data is available for this year.$4.36$3.78$0.59$43.7$43.6$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.36$4.81$0.55$44.5
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.29$4.98$0.31$51.1
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.96$5.57$0.38$64.6
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 12, 2025
Return Version
2023v6.0
Gross Receipts
$152,123,206
Mission and Program Overview

Mission

Child Action, Inc. is a private, nonprofit corporation created in 1976 to provide for the education and social welfare of children and families by organizing, sponsoring and administering services to children. We seek to augment and enhance the delivery of services for children rather than duplicate existing resources.The major goal of Child Action, Inc. is to promote the healthy growth and development of children, support and empower families and create a community that cares for children living in Sacramento County. Our primary focus is child care and development. Child Action, Inc. provides comprehensive services, which include child care resource and referral, child care provider training and education, financial assistance for child care payments, parent and community education and advocacy for children and families.

Child Action, Inc. provides comprehensive services that include child care, resource and referral, provider training and education, financial assistance for child care, parent and community education and advocacy for children and families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$10,084,211$29,420,697▲ $19,336,486
Savings and Temporary Cash Investments$4,827,645$13,765,327▲ $8,937,682
Prepaid Expenses and Deferred Charges$317,706$323,871▲ $6,165
Land, Buildings, and Equipment, Net$341,252$279,232▼ $62,020
Cash and Non-Interest-Bearing Accounts-$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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$24,171,329$51,582,692▲ $27,411,363
Other Assets Total$8,600,515$7,793,565▼ $806,950
Liabilities
Deferred Revenue$2,852,191$27,768,744▲ $24,916,553
Accounts Payable and Accrued Expenses$9,907,141$11,205,127▲ $1,297,986
Other Liabilities$8,951,477$9,413,032▲ $461,555
Grants Payable$1,404,485$2,108,376▲ $703,891
Total Liabilities$23,115,294$50,495,279▲ $27,379,985
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,056,035$1,087,413▲ $31,378
Total Net Assets Fund Balance$1,056,035$1,087,413▲ $31,378
Total Liabilities and Net Assets / Fund Balance$24,171,329$51,582,692▲ $27,411,363

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$279,232$792,932$1,072,164
Other Assets Org$7,793,565--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Tracey StrackFormer CEOFT$210,487$11,069$237,760
Christine NguyenFormer Director of Client ServicesFT$169,723$25,264$194,987
Laura WilliamsFormer CFOFT$165,397$23,641$189,038
Joseph GarciaDirector of CommFT$167,984$11,864$179,848
Aaron WongSr. Systems AdminFT$149,907$20,906$170,813
Jenise FahrniQualityControlManaFT$139,029$23,020$162,049
Jennifer JohnsonDirector of ITFT$139,465$21,045$160,510
Antonio Arteaga JrSubsidyProviderMngFT$139,029$21,007$160,036
Xuan-Mai PhamClient Services MaFT$139,029$10,355$149,384
Lisa NesciTraining & Dev ManFT$123,796$18,922$142,718
Heidi KeiserDirector of GovernmFT$109,938$16,437$126,375
Adonai MackCEOFT$109,120$11,648$120,768
David DavisDEI OfficerFT$109,872$9,554$119,426
Kelli NewmanDirector of CommuniFT$92,564$20,485$113,049
Mary LargentFormer Director of Human ResourcesFT$68,316$24,553$76,665
Erin GroganInterim CFOFT$24,263$728$24,991

Board Members and Trustees

NameTitle
Jaci WhitePast President
Chastity BensonPresident
Marie JonesVice President
Leslie TaylorDirector of Client
Denye VersherDirector of Finance
Blake JohnsonChief Strategy
Cassandra HenderesonCOO
Mary Jane Maguire-FongFormer Member
Alicia Leupp HanleyMember
Hamit PalbaMember
Tracy TomaskyMember
Erica MorgeraSecretary
Diane CromwellTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Forever Friends Early Learning Center LLCChild Care Services1355 Florin Rd Ste 9-10, Sacramento, CA 95822$901,504
Circle of FriendsChild Care Services3708 Marconi Avenue, Sacramento, CA 95821$744,692
Kellis Pals PreschoolChild Care Services501 San Juan Road, Sacramento, CA 95834$465,689
Something Extra Preschool CCCChild Care Services7916 Aztec Way, Antelope, CA 95843$420,170
LittleChamps LLCChild Care Services2800 La Loma Drive, Rancho Cordova, CA 95670$392,257
Revenue and Support

Revenue Composition

Contributions and Grants
$150,551,413
Program Service Revenue
$73,768
Investment Income
$1,267,035
Other Revenue
$230,990
All Other Contributions
$3,940
Change in Net Assets
$31,378

Audited Revenue Reconciliation

Revenue per Audited Statements
$152,123,206
Total Revenue per Audited Statements
$152,123,206
Total Revenue per Form 990
$152,123,206
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$121,906,983
Salaries, Compensation, and Employee Benefits$19,024,363
Grants and Similar Amounts Paid$11,160,482
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$10,438,891$3,115,120-$13,554,011
Grants to Domestic Individuals$11,160,482--$11,160,482
Current Officers, Directors, Trustees, and Key Employees$1,741,316$224,605-$1,965,921
Other Employee Benefits$1,216,498$268,805-$1,485,303
Occupancy$1,149,934$212,192-$1,362,126
All Other Expenses$1,144,990$216,454-$1,361,444
Payroll Taxes$1,047,376$272,859-$1,320,235
Pension Plan Contributions$697,502$1,391-$698,893
Other Expenses$284,814$30,757-$315,571
Fees for Services Other$217,377$61,982-$279,359
Insurance$83,248$10,396-$93,644
Fees for Services Accounting$34,510$2,035-$36,545
Fees for Services Legal-$29,858-$29,858
Advertising$5,112$6-$5,118
Total Functional Expenses$147,645,368$4,446,460$0$152,091,828

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$152,091,828
Total Expenses per Audited Statements$152,091,828
Total Expenses per Form 990$152,091,828
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
Yes
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
Right of use liability$7,990,339
Child Development Reserves$1,422,693
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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
Yes
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, Part VI, Section B, Line 11B

The Executive Director and the Dir. of Finance review the completed Form 990. Once finalized, a meeting is held with the auditor, Executive Director, CFO and at least one member of the Board of Directors where the Form 990 is reviewed. The Form 990 is then electronically sent to all the Board members before the Form 990 is filed.

Form 990, Part VI, Section B, Line 12C

Child Action, Inc. requires all employees, Officers and Directors to complete and sign a conflict interest of policy on an annual basis. The Officers review any conflict of interests reported and follow procedureS and policies based on the type of conflict.

Form 990, Part VI, Section B, Line 15A

The Board of Directors approved the hiring of the Executive Director. They also approve annually the salary schedule and benefits paid to all employees, including top management. The Human Resources Department periodically compares compensation with like organizations in comparable cities to determine if any salary schedules need to be revised.

Form 990, Part VI, Section B, Line 15B

The Board of Directors approved annually the salary schedule and benefits paid to all employees, including top management. The Human Resources Department periodically compares compensation with like organizations in comparable cities to determine if any salary schedules need to be revised.

Form 990, Part VI, Section C, Line 19

All governing documents, policies and financial statements are located at the Administration Office. All major grantors are given a copy of the financial statements and supplementary information and the independent auditors' report. Any requests from the public regarding our Form 990 or financial statements are referred to the Administration Office where the requestor is given an option to view the Form 990 on the Guidestar website, come to our office to view the document, or have a copy sent to them.

Filing and Contact Details

Filer

Filer Name
Child Action Inc
EIN
94-2364946
Phone
9163690191
Address
10540 White Rock Road Suite 180, Rancho Cordova, CA 95827

Signing Officer

Name
Adonai Mack
Title
Executive Director
Signed
2025-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Adonai Mack
Formed
1976
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
235

Preparer

Firm
Vasin Heyn and Company
Address
5000 N PKWY CALABASAS STE 104, CALABASAS, CA 91302
Preparer
Lauren Schmidt
Phone
8182223500
Supplemental Narrative

Additional Explanations

Part III 4A Program Service Accomplishments

Alternative Payment Program: This program receives its funding from contracts with the California Department of Social Services, which administers both state and federal monies. The program's purpose is to provide child care subsidies toincome-eligible families who are employed, in training, actively seeking employment, or whose children are referred for protective services.Child Action, Inc. served 8,528 families and 15,735 children from July 1, 2023 through June 30, 2024.Other Alternative Payment Programs:1. Single Point of Entry The program enrolls the Stage 1 providers for the Sacramento County Department of Human Assistance. This provides for a streamlined process for the provider to attend one orientation for both the County Stage 1 program and Stage 2 program, ensuring a seamless transition for the parentand provider.2. Provider Stipends This program is funded by the California Department of Social Services ARPA funds for Alternative Payment Programs to issue one-time stipends to childcare providers caring for children on the APP subsidy program. These stipends are to assist childcare providers with the added costs.Total program expenses were $143,310,975. Total program revenues were $73,768.

Part III 4B Program Service Accomplishments

Child Care Resource & Referral Program: In 2023/2024, Child Action, Inc. provided 14,278 instances of childcare referrals to families to support finding care for 13,468 children. Thirty-four percent (34%) of callers needed child care for infants, forty-six percent (46%) needed care for preschool age children, and twenty-two percent (20%) were seeking care for school-age children. Seventy-three percent (73%) of all children needing care needed full time care and eighteen percent (18%) required care during non-traditional hours in the evening, weekend or overnight. Sixty-five percent (65%) of the families needed child care because they were working, thirteen percent (13%) were looking for work and eleven percent (11%) were in school or training. The remaining eleven percent (11%) needed care for other parental needs, including Child Protective Services and alternate/back-up care. In addition to traditional childcare referrals, staff provided childcare navigation and enhanced childcare referrals for families with children with special needs, families at high risk, and foster resource families. These enhanced referrals involve the staff person reaching out to potential childcare providers, verifying vacancy, and providing a facilitated handoff to the family. During FY 23/24, 166 foster resource families and former foster youth who are parenting were provided with supports in navigating the childcare process and provided with emergency childcare vouchers. Childcare providers that enrolled children placed with foster families received trauma informed care coaching and training opportunities. Resource and referral department programs provided technical assistance to 13,937 clients to support understanding of childcare licensing, child development, quality childcare choices, connections to community services, inclusion, behavioral challenges, health and safety, business practices, and professional growth. Fifty-two percent (52%) of those interactions provided guidance on understand and navigating the process of child care licensure, leading to the opening of 214 family childcare home programs and one childcare center program. This increased the childcare spaces available in Sacramento County by 1,755. Clients participating received resources, materials, and stipends to support the successful operation of their business. Resource and referral programs also provided 214 trainings to the Sacramento childcare community. The trainings were offered in 5 different languages to meet the needs of the community; 50% of the trainings were in English, 6% were in Arabic, 29% were in Farsi, 8% were in Russian, and 4% were in Spanish. The trainings were attended by 1,491 unique childcare providers during FY 23/24. In addition to training, resource and referral provided education on services and quality childcare at partner agencies, community fairs, markets, and other outreach events. Child Action, Inc hosted and/or attended 31 events reaching over 1,400 families, providers, and community partners.Total program expenses were $4,334,393.

Part III Statement of Program Service Accomplishments 1

Child Action, Inc. is a private, nonprofit corporation founded in 1976 to promote the education and social welfare of children and families and to advocate on their behalf. Our programs include resource and referral services for families seeking child care, child care subsidies for qualifying families, recruitment and professional development of the child care workforce, and family education and support.Our goal is to partner with families and assist them in the care and education of their children and to advocate beside them in support of their concerns.

Financial Statement Notes

Part X : FIN48 Footnote

Child Action, Inc. is exempt from Federal income taxes under Section 501(c)(3) of the Internal Revenue Code and California income taxes under section 23701(d) of the California Revenue and Taxation Code.Child Action, Inc. is required to pay an annual filing fee to the State of California and other states it operates in. Child Action, Inc. has adopted Financial Accounting Standards Board Accounting Standards Codification (ASC) Section 740-10, which clarifies the accounting for uncertainty in income taxes. ASC Section 740-10 prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Section 740-10 requires that an organization recognize in the financial statements the impact of the tax position if that position will more likely than not be sustained on audit, based on the technical merits of the position. As of and for the year ended June 30, 2024, Child Action, Inc. had no material unrecognized tax benefits, tax penalties or interest.Child Action, Inc.s Forms 990, Return of Organization Exempt from Income Tax, for each of the tax years ended June 30; 2023, 2022, and 2021, are subject to examination by the IRS, generally for 3 years after they were filed.Child Action, Inc.s Forms 199, California Exempt Organization Return, for each of the tax years ended June 30; 2023, 2022, 2021, and 2020, are subject to examination by the Franchise Tax Board, generally for 4 yearsafter they were filed.

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