Civic Intelligence

The Community Development Center Inc

EIN 95-2983603 • 501(c)3 • Carson, CA

Profile

Provide quality child care and development services; state subsidized child care and preschool.

23734 S Main StCarson, CA 90745-5744

www.cdcfa.org

Siviq Scores

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

Liabilities / Assets

78th percentile

0.47x

Higher debt load relative to assets than 78% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

64th percentile

0.28x

Higher debt load relative to revenue than 64% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

46th percentile

3.1%

Higher net margin than 46% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

76th percentile

17%

Faster asset growth than 76% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

84th percentile

44%

Faster revenue growth than 84% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Assets

Up

$6,353,650

Up $364,718 (+6.1%) from 2023

Liabilities

Down

$1,350,871

Down $1,457,421 (-52%) from 2023

Net Assets

Up

$5,002,779

Up $1,822,139 (+57%) from 2023

Revenue

Up

$12,656,847

Up $2,800,974 (+28%) from 2023

Expenses

Up

$10,864,948

Up $1,314,354 (+14%) from 2023

Net Income

Up

$1,791,899

Up $1,486,620 (+487%) from 2023

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $3,304,080Liabilities 2010: $2,636,275Net Assets 2010: $667,8052010Assets 2011: $2,591,930Liabilities 2011: $1,946,499Net Assets 2011: $645,4312011Assets 2012: $2,465,232Liabilities 2012: $1,810,031Net Assets 2012: $655,2012012Assets 2013: $2,210,401Liabilities 2013: $1,515,347Net Assets 2013: $695,0542013Assets 2014: $2,171,061Liabilities 2014: $1,417,341Net Assets 2014: $753,7202014Assets 2015: $1,670,755Liabilities 2015: $931,434Net Assets 2015: $739,3212015Assets 2016: $1,738,997Liabilities 2016: $963,393Net Assets 2016: $775,6042016Assets 2017: $1,942,343Liabilities 2017: $1,086,571Net Assets 2017: $855,7722017Assets 2018: $2,226,633Liabilities 2018: $1,105,829Net Assets 2018: $1,120,8042018Assets 2019: $2,540,197Liabilities 2019: $1,541,077Net Assets 2019: $999,1202019Assets 2020: $5,154,778Liabilities 2020: $2,271,942Net Assets 2020: $2,882,8362020Assets 2021: $5,234,589Liabilities 2021: $2,246,663Net Assets 2021: $2,987,9262021Assets 2022: $5,125,182Liabilities 2022: $2,249,821Net Assets 2022: $2,875,3612022Assets 2023: $5,988,932Liabilities 2023: $2,808,292Net Assets 2023: $3,180,6402023Assets 2024: $6,353,650Liabilities 2024: $1,350,871Net Assets 2024: $5,002,7792024

Highlighted filing

2024

Assets$6,353,650
Liabilities$1,350,871
Net Assets$5,002,779

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $5,203,5522010Expenses 2011: $4,905,3702011Expenses 2012: $4,665,9892012Expenses 2013: $4,292,7752013Revenue 2014: $4,004,825Expenses 2014: $3,946,159Net Income 2014: $58,6662014Revenue 2015: $4,222,812Expenses 2015: $4,223,346Net Income 2015: -$5342015Revenue 2016: $4,495,728Expenses 2016: $4,459,445Net Income 2016: $36,2832016Revenue 2017: $4,823,457Expenses 2017: $4,743,289Net Income 2017: $80,1682017Revenue 2018: $5,149,493Expenses 2018: $5,144,550Net Income 2018: $4,9432018Revenue 2019: $5,073,523Expenses 2019: $5,195,207Net Income 2019: -$121,6842019Revenue 2020: $8,039,776Expenses 2020: $6,156,061Net Income 2020: $1,883,7152020Revenue 2021: $5,620,843Expenses 2021: $5,515,753Net Income 2021: $105,0902021Revenue 2022: $6,824,809Expenses 2022: $6,929,967Net Income 2022: -$105,1582022Revenue 2023: $9,855,873Expenses 2023: $9,550,594Net Income 2023: $305,2792023Revenue 2024: $12,656,847Expenses 2024: $10,864,948Net Income 2024: $1,791,8992024

Highlighted filing

2024

Revenue$12,656,847
Expenses$10,864,948
Net Income$1,791,899

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.35$1.35$5.00$12.7$10.9$1.79
2023Detailed filing. Detailed filing data is available for this year.$5.99$2.81$3.18$9.86$9.55$0.31
2022Detailed filing. Detailed filing data is available for this year.$5.13$2.25$2.88$6.82$6.93$0.11
2021Detailed filing. Detailed filing data is available for this year.$5.23$2.25$2.99$5.62$5.52$0.11
2020Detailed filing. Detailed filing data is available for this year.$5.15$2.27$2.88$8.04$6.16$1.88
2019Detailed filing. Detailed filing data is available for this year.$2.54$1.54$1.00$5.07$5.20$0.12
2018Detailed filing. Detailed filing data is available for this year.$2.23$1.11$1.12$5.15$5.14$0.00
2017Detailed filing. Detailed filing data is available for this year.$1.94$1.09$0.86$4.82$4.74$0.08
2016Detailed filing. Detailed filing data is available for this year.$1.74$0.96$0.78$4.50$4.46$0.04
2015Detailed filing. Detailed filing data is available for this year.$1.67$0.93$0.74$4.22$4.22$0.00
2014Detailed filing. Detailed filing data is available for this year.$2.17$1.42$0.75$4.00$3.95$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.21$1.52$0.70$4.29
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.47$1.81$0.66$4.67
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.59$1.95$0.65$4.91
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.30$2.64$0.67$5.20
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 2, 2025
Return Version
2023v6.0
Gross Receipts
$12,656,847
Mission and Program Overview

Mission

Provide quality child care and

Provide quality child care and development services; state subsidized child care and preschool.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$4,865,741$5,310,508▲ $444,767
Land, Buildings, and Equipment, Net$837,425$808,346▼ $29,079
Pledges and Grants Receivable$172,474$147,030▼ $25,444
Prepaid Expenses and Deferred Charges$52,325$55,666▲ $3,341
Inventories for Sale or Use$30,982$30,982→ $0
Accounts Receivable$29,985$1,118▼ $28,867
Total Assets$5,988,932$6,353,650▲ $364,718
Liabilities
Other Liabilities$1,751,472$1,150,082▼ $601,390
Accounts Payable and Accrued Expenses$1,056,820$200,789▼ $856,031
Total Liabilities$2,808,292$1,350,871▼ $1,457,421
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,109,009$4,954,422▲ $1,845,413
Net Assets With Donor Restrictions$71,631$48,357▼ $23,274
Total Net Assets Fund Balance$3,180,640$5,002,779▲ $1,822,139
Total Liabilities and Net Assets / Fund Balance$5,988,932$6,353,650▲ $364,718

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$808,346--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Julie Benavides--$214,987$41,092$256,079
Julie BenavidesExecutive DirectorFT$214,987-$214,987
Naomi Lopez--$167,150$30,933$198,083
Barbara Langford--$140,131$32,264$172,395
Naomi LopezSite SupervisorFT$167,150-$167,150
Susie Taylor--$121,051$35,683$156,734
Barbara LangfordProgram DirectorFT$140,131-$140,131
Ydania Garcia--$103,964$25,453$129,417
Susie TaylorSite SupervisorFT$121,051-$121,051
Ydania GarciaFcch ManagerFT$103,964-$103,964

Board Members and Trustees

NameTitle
Danelle FallertFinancial Chair
Linda JimenezProgram Chair
Deidra WitherspoonPresident
Edith LeomitiMember
Anna Ruiz-ayalaSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$11,824,924
Program Service Revenue
$221,322
Investment Income
$2,116
Other Revenue
$608,485
All Other Contributions
$420
Change in Net Assets
$1,791,899

Audited Revenue Reconciliation

Revenue per Audited Statements
$12,656,847
Total Revenue per Audited Statements
$12,656,847
Total Revenue per Form 990
$12,656,847
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,844,598
Other Expenses$4,020,350
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,421,147$0$0$4,421,147
Other Employee Benefits$1,674,635$1,533$0$1,676,168
Current Officers, Directors, Trustees, and Key Employees$747,283$0$0$747,283
Occupancy$505,384$0$0$505,384
Office Expenses$326,532$80,082$0$406,614
Other Expenses$98,998$4,740$0$103,738
All Other Expenses$56,183$0$0$56,183
Depreciation Depletion$5,807$23,273$0$29,080
Total Functional Expenses$10,745,568$119,380$0$10,864,948

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$10,864,948
Total Expenses per Audited Statements$10,864,948
Total Expenses per Form 990$10,864,948
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Reserve Funds$751,269
Accrued Expenses$398,813
Refund Due State$0
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
Filing and Contact Details

Filer

Filer Name
The Community Development Center Inc
EIN
95-2983603
Phone
3105180776
Address
23734 S MAIN ST, CARSON, CA 90745-5744
Doing Business As
FRIENDSHIP CHILDREN'S ACADEMY'S

Signing Officer

Name
Katherine E Ruiz
Title
CFO
Phone
3105180776
Signed
2025-05-02

Organization Details

Principal Officer
Saitaua Wilson
Formed
1975
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
96
Volunteers
0

Preparer

Firm
Madkat Inc
Address
1640 E BURNETT STREET, SIGNAL HILL, CA 90755
Preparer
Maday Nunez
Phone
5622645114
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The accountant compares the audit report, general ledger

Pt VI, Line 11B

and payroll records to the financial portion of the 990.

Pt VI, Line 11B

The key advisor reviews all questions, comments, and

Pt VI, Line 11B

reasonableness of the financial information. The Board

Pt VI, Line 11B

Chair and audit committee read the final return.

Pt VI, Line 11B

Any modifications would be made as necessary.

Pt VI, Line 12C

The Community Development Center, Inc. (CDC) has

Pt VI, Line 12C

adopted a conflict of interest policy. The Board,

Pt VI, Line 12C

Officers, and Management have the responsibility of

Pt VI, Line 12C

administering the affairs of CDC honestly and

Pt VI, Line 12C

prudently, and of exercising their best care, skill,

Pt VI, Line 12C

and judgement for the sole benefit of CDC. Those

Pt VI, Line 12C

persons shall exercise the utmost good faith in all

Pt VI, Line 12C

transactions involved in their duties, and they shall not

Pt VI, Line 12C

use their positions with CDC or knowledge gained

Pt VI, Line 12C

therefrom for their personal benefit. The interests

Pt VI, Line 12C

of the organization must be the first priority in all

Pt VI, Line 12C

decisions and actions. Each Board member signs the

Pt VI, Line 12C

conflict of interest statement and this disclosure is

Pt VI, Line 12C

checked annually during our organization wide audit.

Pt VI, Line 15B

The organizations Executive Director and key employees

Pt VI, Line 15B

salaries are controlled by a matrix. The matrices are

Pt VI, Line 15B

collected from several other child care and development

Pt VI, Line 15B

organizations and researched from NAEYC worthy wage

Pt VI, Line 15B

campaign is used to compare and analyze equitable pay. We have

Pt VI, Line 15B

contracted with a Professional Employer Organization-Paychex,

Pt VI, Line 15B

also provides a review of our salary matrix.

Pt VI, Line 15A

The organizations Executive Director and key employees

Pt VI, Line 15A

salaries are controlled by a matrix. The matrices are

Pt VI, Line 15A

collected from several other child care and development

Pt VI, Line 15A

organizations and researched from NAEYC worthy wage

Pt VI, Line 15A

campaign is used to compare and analyze equitable pay. We have

Pt VI, Line 15A

contracted with a Professional Employer Organization-Paychex,

Pt VI, Line 15A

also provides a review of our salary matrix.

Pt VI, Line 19

Our 990 is usually available on www.guidestar.com

Pt VI, Line 19

We will also make it available upon written request

Pt VI, Line 19

for mailing or picking up with a 10 day lead time.

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