Civic Intelligence

Child Action Incorporated

990 • Fiscal year 2020 • EIN 94-2364946

Jul 01, 2019 to Jun 30, 2020 • Filed on Nov 11, 2020

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

88th percentile

0.89x

Higher debt load relative to assets than 88% of similar nonprofits.

2020 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2020

Liabilities / Revenue

18th percentile

0.11x

Higher debt load relative to revenue than 18% of similar nonprofits.

2020 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2020

Net Margin

33rd percentile

-0.0%

Higher net margin than 33% of similar nonprofits.

2020 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2020

Top Officer Pay

19th percentile

$184,715

Higher top officer pay than 19% of similar nonprofits.

Top officer pay equals 0.2% of source-year revenue.

2020 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2020

Asset Growth

84th percentile

27%

Faster asset growth than 84% of similar nonprofits.

2020 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2019 to 2020

Revenue Growth

82nd percentile

22%

Faster revenue growth than 82% of similar nonprofits.

2020 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2019 to 2020

Assets

Up

$10,770,052

Up $2,286,704 (+27%) from 2019

Net Assets

Down

$1,160,047

Down $34,094 (-2.9%) from 2019

Liabilities

Up

$9,610,005

Up $2,320,798 (+32%) from 2019

Revenue

Up

$88,396,675

Up $15,933,219 (+22%) from 2019

Expenses

Up

$88,439,792

Up $15,947,409 (+22%) from 2019

Net Income

Down

-$43,117

Down $14,190 (-49%) from 2019

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

2020

Assets$10,770,052
Liabilities$9,610,005
Net Assets$1,160,047

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

2020

Revenue$88,396,675
Expenses$88,439,792
Net Income-$43,117
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Nov 11, 2020
Return Version
2019v5.1
Gross Receipts
$88,396,675
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.

See schedule O.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$5,336,384$7,057,293▲ $1,720,909
Accounts Receivable$2,449,444$3,092,141▲ $642,697
Land, Buildings, and Equipment, Net$556,175$501,873▼ $54,302
Prepaid Expenses and Deferred Charges$141,345$118,745▼ $22,600
Total Assets$8,483,348$10,770,052▲ $2,286,704
Liabilities
Accounts Payable and Accrued Expenses$6,866,483$8,227,342▲ $1,360,859
Deferred Revenue$75,535$748,726▲ $673,191
Grants Payable$122,789$368,135▲ $245,346
Other Liabilities$224,400$265,802▲ $41,402
Total Liabilities$7,289,207$9,610,005▲ $2,320,798
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,194,141$1,160,047▼ $34,094
Total Net Assets Fund Balance$1,194,141$1,160,047▼ $34,094
Total Liabilities and Net Assets / Fund Balance$8,483,348$10,770,052▲ $2,286,704

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$501,873$764,519$1,266,392
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Tracey StrackExecutive DirectorFT$167,512$17,203$184,715
Rob WeirickDirector of Admin ServicesFT$133,542$15,001$148,543
Elaine ArteagaDirector of Client ServicesFT$129,391$12,713$142,104
Jennifer JohnsonMIS ManagerFT$125,706$15,252$140,958
Aaron WongSenior Programmer IIFT$124,418$14,370$138,788
Anthony GarciaDirector of Community ServicesFT$128,006$7,920$135,926
Jenise FahrniManagerFT$110,287$16,465$126,752
Antonio ArteagaManagerFT$103,754$14,540$118,294
Mai PhamManagerFT$110,287$7,705$117,992

Board Members and Trustees

NameTitle
Jaci WhitePresident
Tracy TomaskyVice President
Chastity BensonMember
Erica MorgeraMember
Karen FinleyMember
Marie JonesMember
Mary Jane Marguire-FongSecretary
Diane CromwellTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Penny Valley Childcare INCChild Care Provider4404 SAN JUAN AVENUE, Fair Oaks, CA 95628$967,236
Prestige Preschool AcademyChild Care Provider8160 SHELDON ROAD, Elk Grove, CA 95758$871,249
Penny Valley Childcare INCChild Care Provider4331 GALBRATH DRIVE, Sacramento, CA 95842$852,824
Prestige Preschool AcademyChild Care Provider3100 MACON DRIVE, Sacramento, CA 95835$664,646
Childcare Center Investors INCChild Care Provider2325 MCKEON CT, Elk Grove, CA 95820$526,985
Revenue and Support

Revenue Composition

Contributions and Grants
$86,397,863
Program Service Revenue
$1,821,177
Investment Income
$99,351
Other Revenue
$78,284
All Other Contributions
$7,415
Change in Net Assets
$-43,117

Audited Revenue Reconciliation

Revenue per Audited Statements
$88,396,675
Total Revenue per Audited Statements
$88,396,675
Total Revenue per Form 990
$88,396,675
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$77,421,224
Salaries, Compensation, and Employee Benefits$11,018,568
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$7,285,630$1,135,049-$8,420,679
Occupancy$1,017,436$190,677-$1,208,113
Payroll Taxes$654,194$142,533-$796,727
Other Employee Benefits$612,185$138,190-$750,375
Current Officers, Directors, Trustees, and Key Employees-$558,451-$558,451
Pension Plan Contributions$403,716$88,620-$492,336
Office Expenses$328,774$16,521-$345,295
All Other Expenses$327,066$4,438-$331,504
Fees for Services Other$216,326$71,987-$288,313
Depreciation Depletion-$63,325-$63,325
Fees for Services Accounting-$58,041-$58,041
Travel$26,725$9,003-$35,728
Information Technology$23,299$3,357-$26,656
Other Expenses$9,023$176-$9,023
Advertising$3,095$35-$3,130
Total Functional Expenses$85,959,389$2,480,403$0$88,439,792

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$88,439,792
Total Expenses per Audited Statements$88,439,792
Total Expenses per Form 990$88,439,792
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$265,802
Reserve Account-
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 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, Line 11B

The Executive Director and the CFO 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 board members before Form 990 is filed.

Form 990, Part VI, Line 12C

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 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 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 15B

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

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 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 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
Tracey Strack
Title
Executive Director
Phone
9163694460
Signed
2020-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tracey Strack
Formed
1976
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
173
Volunteers
8

Preparer

Firm
Izabal Bernaciak & Co
Address
388 Market Street Suite 888, San Francisco, CA 94111
Preparer
Robert Izabal
Phone
4158965551
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

Program Service Expenses 0, Grants and allocations 0, Revenue 0 See schedule O.

Form 990, Part I, Line 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.

Form 990, Part XI, Line 9

Capital Outlay - Equipment

Form 990, Part III, Line 4B

Child Action, Inc. coordinated local partners to support child care providers through the distribution of seven hundred sixty 760 cleaning and supply kits. Six hundred eighty-seven 687 cleaning supply kits were distributed at seven 7 cleaning supply and Personal Protective Equipment PPE drive through distribution events. Seventy-three 73 cleaning supply kits were distributed through no-contact on-site deliveries to child care programs. The Alternative Payment Program enrolled one hundred seventy-nine 179 essential worker families and two hundred seventy-two 272 children in emergency child care from April through June 2020.

Form 990, Part III, Line 4D

Technical Assistance Over 11,900 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 28,209, were provided to three hundred eighty-six 386 child care teachers and family child care home providers. One hundred-one 101 health training scholarships were provided to license-exempt child care home providers and two hundred eighty-five 285 were provided to license center or family child care home providers. Three hundred fifty-eight 358 child care workers attended nineteen 19 orientations to apply for CARES stipends. One hundred ninety-eight 198 publicly supported early learning center employees, who care for over 5,300 children between the ages of birth and 12 years, followed through with professional and educational plans and received stipends of 500 to 3,000. Three 3 child care centers and one hundred twenty-eight 128 family child care homes received assistance in opening new child care services, increasing capacity of child care services for one thousand one hundred thirty-five 1,135 children.

Form 990, Part III, Line 4D

Six 6 early learning professionals participated in the Environment Rating Scale ERS Assessor Cohort providing environmental assessments to child care programs that received Quality Child Care Collaborative services. Thirteen 13 Environment Rating Scales ERS Assessments were administered to measure the quality of the environment of early childhood education programs during the year for the Quality Child Care Collaborative. Child care programs received support to develop forty-five 45 Quality Improvement Plans QIPs. Technical assistance and training were provided throughout the year to support the development and implementation of Quality Improvement Plans QIPs. The Consultation Team, made up of consultants in Special Education, Behavioral Health and Early Learning have provided four hundred eighty-four 484 technical assistance, training and consultation services, including in-person contacts to two hundred ninety-three 293 child care centers and family child care homes. 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.

Financial Statement Notes

X 2

The Agency is exempt from federal income tax under Section 501c3 of the Internal Revenue Code. The Agency is also exempt from state income taxes under Section 23701d of the California Revenue and Taxation Code. Management believes that the Agency has no uncertain tax positions as of June 30, 2020.

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IRS990/Form990PartVIISectionAGrp/PersonNm0Tracey Strack
IRS990/Form990PartVIISectionAGrp/PersonNm1Rob Weirick
IRS990/Form990PartVIISectionAGrp/PersonNm2Elaine Arteaga
IRS990/Form990PartVIISectionAGrp/PersonNm3Jennifer Johnson
IRS990/Form990PartVIISectionAGrp/PersonNm4Aaron Wong
IRS990/Form990PartVIISectionAGrp/PersonNm5Anthony Garcia
IRS990/Form990PartVIISectionAGrp/PersonNm6Jenise Fahrni
IRS990/Form990PartVIISectionAGrp/PersonNm7Antonio Arteaga
IRS990/Form990PartVIISectionAGrp/PersonNm8Mai Pham
IRS990/Form990PartVIISectionAGrp/PersonNm9Jaci White
IRS990/Form990PartVIISectionAGrp/PersonNm10Tracy Tomasky
IRS990/Form990PartVIISectionAGrp/PersonNm11Diane Cromwell
IRS990/Form990PartVIISectionAGrp/PersonNm12Mary Jane Marguire-Fong
IRS990/Form990PartVIISectionAGrp/PersonNm13Marie Jones
IRS990/Form990PartVIISectionAGrp/PersonNm14Chastity Benson
IRS990/Form990PartVIISectionAGrp/PersonNm15Karen Finley
IRS990/Form990PartVIISectionAGrp/PersonNm16Erica Morgera
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Director of Admin Services
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director of Client Services
IRS990/Form990PartVIISectionAGrp/TitleTxt3MIS Manager
IRS990/Form990PartVIISectionAGrp/TitleTxt4Senior Programmer II
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director of Community Services
IRS990/Form990PartVIISectionAGrp/TitleTxt6Manager
IRS990/Form990PartVIISectionAGrp/TitleTxt7Manager
IRS990/Form990PartVIISectionAGrp/TitleTxt8Manager
IRS990/Form990PartVIISectionAGrp/TitleTxt9President
IRS990/Form990PartVIISectionAGrp/TitleTxt10Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt11Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt12Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt13Member
IRS990/Form990PartVIISectionAGrp/TitleTxt14Member
IRS990/Form990PartVIISectionAGrp/TitleTxt15Member
IRS990/Form990PartVIISectionAGrp/TitleTxt16Member
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IRS990/MissionDesc0Child Action, Inc.s mission is to empower families and child care professionals with the tools and support services they need to successfully care for children. We believe all children and families in Sacramento County should have access to affordable, quality child care and early education services.
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IRS990/OtherExpensesGrp/Desc1Stipends
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IRS990/ProgSrvcAccomActy2Grp/Desc0During the Governor declared State of Emergency in California related to COVID-19, Child Action, Inc. used new tools and flexibility to serve local child care needs. As the lead coordinator of the emergency supply, demand, and referral response for Sacramento County, Child Action, Inc. allocated 1,413,670 to eight hundred thirty-seven 837 child care providers. Twenty percent 20 of stipends were distributed to child care center programs, seventy-six percent 76 were distributed to family child care programs, and four percent 4 were distributed to home-based exempt providers. Continued on Schedule O
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IRS990/ProgSrvcAccomActy3Grp/Desc0Child Care Referrals In 2019/2020, Child Action, Inc. provided child care referrals to 3,953 families for 4,852 children. Thirty-five percent 35 of parents needed child care for infants, thirty-six percent 36 for preschool age children, and twenty-eight percent 28 for school-age care. Ninety-two percent 92 of the families needed child care because they were working, three percent 3 are looking for work and four percent 4 are in school or training. Eight percent 8 of all children needing care needed alternative schedule care in the evening, weekend or overnight.
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0173037

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