Civic Intelligence

Child Action Incorporated

990 • Fiscal year 2015 • EIN 94-2364946

Jul 01, 2014 to Jun 30, 2015 • Filed on Nov 02, 2015

9800 Old Winery PlaceSacramento, CA 95827

(916) 369-4460

Siviq Scores

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

Liabilities / Assets

89th percentile

0.89x

Higher debt load relative to assets than 89% of similar nonprofits.

2015 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2015

Liabilities / Revenue

21st percentile

0.10x

Higher debt load relative to revenue than 21% of similar nonprofits.

2015 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2015

Net Margin

31st percentile

-0.0%

Higher net margin than 31% of similar nonprofits.

2015 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2015

Top Officer Pay

19th percentile

$137,468

Higher top officer pay than 19% of similar nonprofits.

Top officer pay equals 0.3% of source-year revenue.

2015 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2015

Asset Growth

87th percentile

20%

Faster asset growth than 87% of similar nonprofits.

2015 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2014 to 2015

Revenue Growth

50th percentile

4.0%

Faster revenue growth than 50% of similar nonprofits.

2015 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2014 to 2015

Assets

Up

$5,237,905

Up $874,483 (+20%) from 2014

Net Assets

Up

$600,089

Up $13,155 (+2.2%) from 2014

Liabilities

Up

$4,637,816

Up $861,328 (+23%) from 2014

Revenue

Up

$45,410,616

Up $1,735,999 (+4.0%) from 2014

Expenses

Up

$45,422,362

Up $1,773,073 (+4.1%) from 2014

Net Income

Down

-$11,746

Down $37,074 (-146%) from 2014

Historical Trend

Balance Sheet Trend

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

$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

2015

Assets$5,237,905
Liabilities$4,637,816
Net Assets$600,089

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2015

Revenue$45,410,616
Expenses$45,422,362
Net Income-$11,746
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Nov 2, 2015
Return Version
2014v5.0
Gross Receipts
$45,410,616
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, child care provider training and education, financial assistance for child care payments, parent and community education and advocacy for children and families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$3,449,993$3,902,278▲ $452,285
Accounts Receivable$755,681$1,206,653▲ $450,972
Prepaid Expenses and Deferred Charges$155,540$116,702▼ $38,838
Land, Buildings, and Equipment, Net$2,208$12,272▲ $10,064
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$4,363,422$5,237,905▲ $874,483
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$3,434,913$4,396,605▲ $961,692
Other Liabilities$170,792$152,651▼ $18,141
Grants Payable$979$59,854▲ $58,875
Deferred Revenue$169,804$28,706▼ $141,098
Total Liabilities$3,776,488$4,637,816▲ $861,328
Net Assets / Fund Balance
Unrestricted Net Assets$586,934$600,089▲ $13,155
Total Net Assets Fund Balance$586,934$600,089▲ $13,155
Total Liabilities and Net Assets / Fund Balance$4,363,422$5,237,905▲ $874,483

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$12,272$1,081,056$1,093,328
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lynn PattenExecutive DirecFT$133,464$4,004$137,468
Tracey StrackControllerFT$113,090$3,393$116,483
Martha BoydDirector of Oper.FT$110,813$3,324$114,137
Theresa CorriganDirector of ClientPT$89,908$2,697$92,605

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Ready-set-go Childrens CenterChild Care Provider4331 GALBRATH DRIVE, Sacramento, CA 95842$462,925
Only Love Childrens CenterChild Care Provider2581 HOWE AVENUE, Sacramento, CA 95821$329,142
Prestige Preschool AcademyChild Care Provider8160 SHELDON ROAD, Elk Grove, CA 95758$294,310
Tiny Scholars Academy INCChild Care Provider1593 WATERWHEEL DR, Sacramento, CA 95833$271,363
Prestige Preschool AcademyChild Care Provider3100 MACON DRIVE, Sacramento, CA 95835$264,085
Revenue and Support

Revenue Composition

Contributions and Grants
$43,622,556
Program Service Revenue
$1,720,737
Investment Income
$579
Other Revenue
$66,744
All Other Contributions
$5,036
Change in Net Assets
$-11,746

Audited Revenue Reconciliation

Revenue per Audited Statements
$45,410,616
Total Revenue per Audited Statements
$45,410,616
Total Revenue per Form 990
$45,410,616
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$37,734,929
Salaries, Compensation, and Employee Benefits$7,687,433
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$5,006,472$649,203-$5,655,675
Occupancy$947,923$123,213-$1,071,136
Other Employee Benefits$787,229$118,736-$905,965
Payroll Taxes$558,760$106,340-$665,100
Current Officers, Directors, Trustees, and Key Employees-$460,693-$460,693
Fees for Services Other$340,210$28,106-$368,316
Office Expenses$270,187$7,603-$277,790
Fees for Services Accounting-$47,949-$47,949
Information Technology$34,369$2,514-$36,883
Other Expenses$21,654$874-$22,528
Travel$20,221$1,135-$21,356
Depreciation Depletion-$14,802-$14,802
Advertising$7,504$940-$8,444
All Other Expenses$15$35-$50
Total Functional Expenses$43,856,303$1,566,059$0$45,422,362

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$45,422,362
Total Expenses per Audited Statements$45,422,362
Total Expenses per Form 990$45,422,362
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
Reserve Account$152,651
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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, Line 11B: Form 990 Review Process

The Controller and Executive Director review the completed Form 990. Once finalized, a meeting is held with the auditor, controller, executive director 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 board members before Form 990 is filed.

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

Child Action, Inc. requires all employees, officers and directors to complete and sign a Conflict of Interest 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, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The Board of Directors approves annually the salary schedule and benefits paid to all employees. The Human Resource department periodically compares compensation with like organizations in comparable cities to determine if any salary schedules need to be revised.

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

All governing documents, policies and financial statements are located at the Administration office. All major grantors are given a copy of the Financial Statements & Supplementary Information and the Independent Auditor's Report. Any requests from the public regarding our Form 990 or Financial Statements are referred to the Administration office where the requestor is given the option to view the Form 990 on the Guidestar website, come to our office to view the documents, or have a copy sent to them.

Filing and Contact Details

Filer

Filer Name
Child Action Inc
EIN
94-2364946
Phone
9163694460
Address
9800 OLD WINERY PLACE, SACRAMENTO, CA 95827

Signing Officer

Name
Lynn Patten
Title
Executive Director
Signed
2015-11-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lynn Patten
Formed
1976
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
151

Preparer

Firm
Damore Hamric & Schneider Inc
Address
1515 River Park Dr Ste 150, Sacramento, CA 95815-4606
Preparer
Marta J Williams
Phone
9164812856
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Advocacy and Community Education: Child Action, Inc. staff made presentations to over 200 people at community meetings, public hearings and other gatherings. Two issues of the Child Action, Inc. Bulletin were distributed to over 4,900 child care providers and community advocates this year, in addition an average of 5,700 community members received Child Action, Inc.'s electronic News Bulletins each month. Participation on local boards and community task forces such as the 2-1-1 Advisory Board, Maternal Child Adolescent Health Advisory Board, Safe Beginnings, Race To The Top Early Learning Challenge Grant, Community Action Board, Infant Safe Sleep, Safe Kids and the Local Planning Council allowed Child Action, Inc. to advocate for parents and child care providers as well as to inform them about local public policy affecting them. The Stand for Children Picnic in May 2015 provided opportunities for local parents to meet with their elected representatives in the state capitol. OTHER PROGRAM SERVICES 5: Workshops and Training: Two thousand four hundred seventy-three (2,473) child care providers and parents participated in 256 workshops and training sessions that were provided in English, Spanish, and Russian. These sessions covered topics of parenting, child development and behavior, starting a child care business, conducting quality assessments, health issues and services, behavior management, inclusion of children with special needs, child abuse prevention, language and literacy, school readiness, Infant/Toddler Care, curriculum development, academic advising, and obtaining child development permits. Workshops and training were offered in English, Spanish, Arabic, Farsi and Russian languages. Two (2) Touchpoints Community Training sessions were held throughout the year attended by 40 child care providers, community agencies and mental health practitioners. Forty-seven (47) CARES orientations and trainings were held during the year, attended by 403 providers. Workshops were provided to four cultural or linguistic communities during the year: 76 workshops were provided in the Russian, Arabic, Spanish and Farsi languages on Starting a Family Child Care Home, the Developmental needs of Children, Special Needs Inclusion, and Family Child Care @ Its Best. 27 play day sessions were held this year. These sessions provided activities for providers to engage in social-emotional development, language development, literacy, perceptual, motor and cognitive development with children and information about setting up learning environments. 122 parents, relatives and exempt providers attended. OTHER PROGRAM SERVICES 6: TrustLine Services: TrustLine is California's registry of in-home child care providers, tutors and in-home counselors who have passed a background screening. Child Action, Inc. provides information on TrustLine to families and exempt child care providers and assists with the application process in Sacramento County. Eight hundred seventy-five (875) exempt providers were TrustLine registered during the last year. OTHER PROGRAM SERVICES 7: Direct Child Care Services: Child Action, Inc. provided $35.36 million dollars for child care services for 8,740 children from 5,079 low-income families who were working, in training programs, or enrolled in school during 2014/2015. These programs allow parents to choose the child care services that best meet their individual needs anywhere in the county.

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IRS990/MissionDesc0Child 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.
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IRS990/OtherExpensesGrp/Desc0CHILD CARE PAYMENTS
IRS990/OtherExpensesGrp/Desc1STIPENDS
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IRS990/ProgSrvcAccomActy2Grp/Desc0Technical Assistance: Over 19,600 parents, child care providers, students, community service agencies, media, local public officials and employers received assistance from Child Action, Inc. on a broad range of topics to do with child care and development and parenting. Assistance includes phone counseling, distribution of handouts and resource materials, site visits, and video and book loans. Health training scholarships, in the amount of $16,510, were provided to 336 child care teachers and family child care home providers. Seventy-nine (79) health training scholarships were provided to child care centers and two hundred fifty-seven (257) were provided to family child care home providers. Over 3,000 students, individuals and child care providers were introduced to opportunities for affordable health insurance offered by Covered California or Medi-Cal and linked to enrollment and assistance resources. Four hundred two (402) families were given information and assisted with Medi-Cal, of whom 264 represent Limited English Proficiency clients or those families with mixed immigration status. Four hundred three (403) child care workers submitted applications to receive CARES stipends. Two hundred (200) child care center teachers and family child care home providers followed through with professional and educational plans and received stipends of $150 to $3,000 for years of work with children and commitment to professional development and improvement of quality of care. Five child care centers and 55 family child care homes received assistance in opening new child care services, increasing capacity of child care services for 732 children. Seventy-nine (79) Environmental Rating Assessments were conducted during the year for the Quality Child Care Collaborative: 38 ECERS (Preschool), 28 FCCERS (Family Child Care) and 13 ITERS (Infant Toddler). 10% of the programs scored in the Good (5) to Excellent (7) range during pre-assessment, in comparison to 18% of the sites during post assessment. Of the sites with a post-assessment, 25% increased their assessment score. Results of these assessments were reviewed and shared with directors, teachers and home providers who developed seventy-two (72) quality improvement plans.The Consultation Team, made up of consultants in Special Education, Behavioral Health and Early Learning have provided 621 technical assistance, training and consultation services on-site to 135 child care centers and family child care homes with the capacity to serve 5,628 children from the ages of 0-5. On-going, regular visits provide the opportunity to build trusting relationships between the consultant and the early learning staff at these programs and to observe dialogue and make changes over time for both the program and individual children.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Child Care Referrals: In 2014/2015, Child Action, Inc. provided child care referrals to 4,470 families for 5,381 children. Thirty-seven percent (37%) of parents needed child care for infants, 26% for school-age care and 37% for preschool age children. Eighty-eight percent (88%) of the families needed child care because they were working, 3% are looking for work, and 9% are in school or training. Forty-six percent (46%) of the families needed alternative schedule care in the evening, weekend or overnight.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0REPORTED REVENUE ON LINE 10 CONSISTS OF MISCELLANEOUS INCOME FROM ACTIVITIES THAT ARE NOT REGULARLY CARRIED ON.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Support Schedule: Other Income Explanation
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Document Assets

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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