Civic Intelligence

Optimal Child Development Center

EIN 95-3374660 • 501(c)3 • Compton, CA

Profile

Provides early child-development and child care for children ages 2 through 4 years.

1300 East Palmer StreetCompton, CA 90221

www.optimalschools.com

Siviq Scores

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

Liabilities / Assets

44th percentile

0.04x

Higher debt load relative to assets than 44% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

37th percentile

0.03x

Higher debt load relative to revenue than 37% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

52nd percentile

5.5%

Higher net margin than 52% of similar nonprofits.

501(c)3 • $1M-$5M 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

63rd percentile

9.2%

Faster asset growth than 63% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

32nd percentile

-1.8%

Faster revenue growth than 32% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$757,870

Up $28,686 (+3.9%) from 2023

Liabilities

Down

$29,500

Down $1 (-0.0%) from 2023

Net Assets

Up

$728,370

Up $28,687 (+4.1%) from 2023

Revenue

Up

$1,199,547

Up $149,799 (+14%) from 2023

Expenses

Up

$1,170,860

Up $178,464 (+18%) from 2023

Net Income

Down

$28,687

Down $28,665 (-50%) from 2023

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2012: $257,941Liabilities 2012: $7,000Net Assets 2012: $250,9412012Assets 2013: $369,085Liabilities 2013: $7,001Net Assets 2013: $362,0842013Assets 2014: $410,454Liabilities 2014: $3,003Net Assets 2014: $407,4512014Assets 2015: $413,001Liabilities 2015: $3,000Net Assets 2015: $410,0012015Assets 2016: $406,892Liabilities 2016: $3,000Net Assets 2016: $403,8922016Assets 2017: $410,644Liabilities 2017: $18,545Net Assets 2017: $392,0992017Assets 2018: $433,008Liabilities 2018: $12,851Net Assets 2018: $420,1572018Assets 2019: $458,332Liabilities 2019: $11,846Net Assets 2019: $446,4862019Assets 2020: $502,749Liabilities 2020: $23,000Net Assets 2020: $479,7492020Assets 2021: $574,711Liabilities 2021: $20,000Net Assets 2021: $554,7112021Assets 2022: $667,680Liabilities 2022: $29,501Net Assets 2022: $638,1792022Assets 2023: $729,184Liabilities 2023: $29,501Net Assets 2023: $699,6832023Assets 2024: $757,870Liabilities 2024: $29,500Net Assets 2024: $728,3702024

Highlighted filing

2024

Assets$757,870
Liabilities$29,500
Net Assets$728,370

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2012: $729,6292012Expenses 2013: $709,9142013Revenue 2014: $682,065Expenses 2014: $636,698Net Income 2014: $45,3672014Revenue 2015: $621,464Expenses 2015: $618,914Net Income 2015: $2,5502015Revenue 2016: $615,503Expenses 2016: $621,612Net Income 2016: -$6,1092016Revenue 2017: $761,120Expenses 2017: $772,913Net Income 2017: -$11,7932017Revenue 2018: $718,320Expenses 2018: $690,262Net Income 2018: $28,0582018Revenue 2019: $731,051Expenses 2019: $704,722Net Income 2019: $26,3292019Revenue 2020: $745,577Expenses 2020: $712,314Net Income 2020: $33,2632020Revenue 2021: $451,918Expenses 2021: $376,956Net Income 2021: $74,9622021Revenue 2022: $1,068,645Expenses 2022: $985,177Net Income 2022: $83,4682022Revenue 2023: $1,049,748Expenses 2023: $992,396Net Income 2023: $57,3522023Revenue 2024: $1,199,547Expenses 2024: $1,170,860Net Income 2024: $28,6872024

Highlighted filing

2024

Revenue$1,199,547
Expenses$1,170,860
Net Income$28,687

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Mar 31, 2025
Return Version
2023v6.0
Gross Receipts
$1,199,547
Mission and Program Overview

Mission

Provides early child-development and child care for children ages 2 through 4 years.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$695,531$724,218▲ $28,687
Other Notes and Loans Receivable, Net$592,302$595,302▲ $3,000
Cash and Non-Interest-Bearing Accounts$126,753$148,787▲ $22,034
Accounts Receivable$10,000$13,781▲ $3,781
Cap Stk Tr Prin Current Funds$4,152$4,152→ $0
Land, Buildings, and Equipment, Net$129$0▼ $129
Savings and Temporary Cash Investments-$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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$729,184$757,870▲ $28,686
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$29,500$29,500→ $0
Other Liabilities$1--
Total Liabilities$29,501$29,500▼ $1
Net Assets / Fund Balance
Total Net Assets Fund Balance$699,683$728,370▲ $28,687
Total Liabilities and Net Assets / Fund Balance$729,184$757,870▲ $28,686

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$120,515$120,515
Other Land Buildings-$17,851$17,851
Compensation and Service Providers

Board Members and Trustees

NameTitle
Carolyn DowellDirector
William GermanDirector
Kevin DowellAdm Asst
Revenue and Support

Revenue Composition

Contributions and Grants
$80,000
Program Service Revenue
$1,119,547
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$28,687
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$673,695
Salaries, Compensation, and Employee Benefits$497,165
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$293,573--$293,573
All Other Expenses$205,571--$205,571
Current Officers, Directors, Trustees, and Key Employees$159,688--$159,688
Insurance$82,558--$82,558
Other Expenses$57,601--$57,601
Payroll Taxes$41,907--$41,907
Office Expenses$12,301--$12,301
Fees for Services Accounting$10,200--$10,200
Fees for Services Legal$3,416--$3,416
Other Employee Benefits$1,997--$1,997
Travel$915--$915
Advertising$245--$245
Depreciation Depletion$129--$129
Total Functional Expenses$1,170,860$0$0$1,170,860
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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

No review was or will be conducted.

Form 990, Part VI, Section C, Line 19

Form 990 pg 6 section c #19:the organization makes its governing documents, policies and financial statements available to the public.

Filing and Contact Details

Filer

Filer Name
Optimal Child Development Center
EIN
95-3374660
Phone
3106030378
Address
1300 EAST PALMER STREET, COMPTON, CA 90221

Signing Officer

Name
William German
Title
President
Signed
2025-03-31
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
CA
Voting Board Members
3
Independent Board Members
4
Employees
17

Preparer

Firm
Accuretta Inc
Address
5900 Sepulveda Blvd Suite 435, Sherman Oaks, CA 91411
Preparer
Brenda Kommareddy CPA
Phone
8187821080
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

401 CONTRIBUTIONS: Column (A) - Total = $6434; Column (B) - Program Services = $6434; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

AUTOMOBILE EXPENSES: Column (A) - Total = $4145; Column (B) - Program Services = $4145; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

BANK CHARGES: Column (A) - Total = $130; Column (B) - Program Services = $130; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

CASUAL LABOR: Column (A) - Total = $17685; Column (B) - Program Services = $17685; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

CLEANING/ JANITORIAL: Column (A) - Total = $7893; Column (B) - Program Services = $7893; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

COMPUTER SERVICES: Column (A) - Total = $220; Column (B) - Program Services = $220; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

DONATIONS: Column (A) - Total = $1478; Column (B) - Program Services = $1478; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

EQUIPMENT RENTAL: Column (A) - Total = $8069; Column (B) - Program Services = $8069; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

LICENSE AND PERMITS: Column (A) - Total = $4387; Column (B) - Program Services = $4387; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

MEALS: Column (A) - Total = $2793; Column (B) - Program Services = $2793; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

MERCHANT ACCOUNT FEES: Column (A) - Total = $2713; Column (B) - Program Services = $2713; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

PARKING: Column (A) - Total = $992; Column (B) - Program Services = $992; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

PAYROLL PROCESSING FEES: Column (A) - Total = $11185; Column (B) - Program Services = $11185; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

PEST CONTROL: Column (A) - Total = $3137; Column (B) - Program Services = $3137; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Postage and Shipping: Column (A) - Total = $436; Column (B) - Program Services = $436; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

PROPERTY TAXES: Column (A) - Total = $899; Column (B) - Program Services = $899; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

RENT: Column (A) - Total = $51000; Column (B) - Program Services = $51000; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

SCHOOL OUTINGS & EVENTS: Column (A) - Total = $12355; Column (B) - Program Services = $12355; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

SCHOOL UNIFORMS: Column (A) - Total = $62; Column (B) - Program Services = $62; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

SECURITY: Column (A) - Total = $10665; Column (B) - Program Services = $10665; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

SUPPLIES -CLASS: Column (A) - Total = $5400; Column (B) - Program Services = $5400; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

SUPPLIES- SCHOOL/BUILDING: Column (A) - Total = $6358; Column (B) - Program Services = $6358; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

TELEPHONE: Column (A) - Total = $47135; Column (B) - Program Services = $47135; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Raw XML AppendixShowing 400 of 408 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt029500
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt029500
IRS990/AccountsReceivableGrp/BOYAmt010000
IRS990/AccountsReceivableGrp/EOYAmt013781
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROVIDES EARLY CHILD-DEVELOPMENT AND CHILD CARE FOR CHILDREN AGES 2 THROUGH 4 YEARS.
IRS990/AdvertisingGrp/ProgramServicesAmt0245
IRS990/AdvertisingGrp/TotalAmt0245
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0205571
IRS990/AllOtherExpensesGrp/TotalAmt0205571
IRS990/AnnualDisclosureCoveredPrsnInd0false
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0OPTIMAL CHILD DEVELOPMENT CENT
IRS990/BooksInCareOfDetail/PhoneNum03106030378
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01300 EAST PALMER STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0COMPTON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd090221
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt04152
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt04152
IRS990/CashNonInterestBearingGrp/BOYAmt0126753
IRS990/CashNonInterestBearingGrp/EOYAmt0148787
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0159688
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0159688
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt080000
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0673695
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt01119547
IRS990/CYRevenuesLessExpensesAmt028687
IRS990/CYSalariesCompEmpBnftPaidAmt0497165
IRS990/CYTotalExpensesAmt01170860
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01199547
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0129
IRS990/DepreciationDepletionGrp/TotalAmt0129
IRS990/Desc0PROVIDES EARLY CHILD-DEVELOPMENT AND CHILD CARE FOR CHILDREN AGES 2 THROUGH 4 YEARS, 9 MONTHS LICENSED BY THE STATE OF CALIFORNIA
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt017
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt01170860
IRS990/FamilyOrBusinessRlnInd0true
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt010200
IRS990/FeesForServicesAccountingGrp/TotalAmt010200
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt03416
IRS990/FeesForServicesLegalGrp/TotalAmt03416
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt020.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt160.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt240.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/InstitutionalTrusteeInd0X
IRS990/Form990PartVIISectionAGrp/InstitutionalTrusteeInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/PersonNm0WILLIAM GERMAN
IRS990/Form990PartVIISectionAGrp/PersonNm1CAROLYN DOWELL
IRS990/Form990PartVIISectionAGrp/PersonNm2KEVIN DOWELL
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2ADM ASST
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GovernmentGrantsAmt080000
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01199547
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt04
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ProgramServicesAmt082558
IRS990/InsuranceGrp/TotalAmt082558
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0138366
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0129
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt0138366
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0false
IRS990/MissionDesc0PROVIDES EARLY CHILD-DEVELOPMENT AND CHILD CARE FOR CHILDREN AGES 2 THROUGH 4 YEARS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0699683
IRS990/NetAssetsOrFundBalancesEOYAmt0728370
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ProgramServicesAmt012301
IRS990/OfficeExpensesGrp/TotalAmt012301
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt01997
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01997
IRS990/OtherExpensesGrp/Desc0OUTSIDE SERVICES
IRS990/OtherExpensesGrp/Desc1REPAIRS AND MAINTAINANCE
IRS990/OtherExpensesGrp/Desc2UTILITIES
IRS990/OtherExpensesGrp/Desc3FOOD & SUPPLIES
IRS990/OtherExpensesGrp/ProgramServicesAmt0144980
IRS990/OtherExpensesGrp/ProgramServicesAmt197606
IRS990/OtherExpensesGrp/ProgramServicesAmt258173
IRS990/OtherExpensesGrp/ProgramServicesAmt357601
IRS990/OtherExpensesGrp/TotalAmt0144980
IRS990/OtherExpensesGrp/TotalAmt197606
IRS990/OtherExpensesGrp/TotalAmt258173
IRS990/OtherExpensesGrp/TotalAmt357601
IRS990/OtherLiabilitiesGrp/BOYAmt01
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0293573
IRS990/OtherSalariesAndWagesGrp/TotalAmt0293573
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0592302
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0595302
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt041907
IRS990/PayrollTaxesGrp/TotalAmt041907
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0GOVERNMENT SUBSIDY
IRS990/ProgramServiceRevenueGrp/Desc1STUDENT FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01011387
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1108160
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01011387
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1108160
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0457938
IRS990/PYProgramServiceRevenueAmt01162320
IRS990/PYRevenuesLessExpensesAmt0176591
IRS990/PYSalariesCompEmpBnftPaidAmt0527791
IRS990/PYTotalExpensesAmt0985729
IRS990/PYTotalRevenueAmt01162320
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt028687
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0695531
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0724218
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0120515
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0120515
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt017851
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt017851
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0false
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DOES NOT SOLICIT CONTRIBUTIONS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1SCH E #6B:THE ORGANIZATION RECEIVES FINANCIAL AID/ASSISTANCE FROM GOVERNMENTAL AND SUBSIDY PROGRAMS.1. SUBSIDY - CENTER FOR COMMUNITY FOR CHILDREN AND FAMILY SERVICES2. SUBSIDY - CRYSTAL STAIRS SUBSIDY PROGRAM3. SUBSIDY - CHILDREN'S HOME SOCIETY4. GOVERNMENT - NATIONAL BREAKFAST & LUNCH PROGRAM OF CAL DEPT OF EDUCATION.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc3Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 PG 6 SECTION C #19:THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2401 CONTRIBUTIONS: Column (A) - Total = $6434; Column (B) - Program Services = $6434; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AUTOMOBILE EXPENSES: Column (A) - Total = $4145; Column (B) - Program Services = $4145; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BANK CHARGES: Column (A) - Total = $130; Column (B) - Program Services = $130; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CASUAL LABOR: Column (A) - Total = $17685; Column (B) - Program Services = $17685; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CLEANING/ JANITORIAL: Column (A) - Total = $7893; Column (B) - Program Services = $7893; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7COMPUTER SERVICES: Column (A) - Total = $220; Column (B) - Program Services = $220; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8DONATIONS: Column (A) - Total = $1478; Column (B) - Program Services = $1478; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9EQUIPMENT RENTAL: Column (A) - Total = $8069; Column (B) - Program Services = $8069; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10LICENSE AND PERMITS: Column (A) - Total = $4387; Column (B) - Program Services = $4387; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11MEALS: Column (A) - Total = $2793; Column (B) - Program Services = $2793; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12MERCHANT ACCOUNT FEES: Column (A) - Total = $2713; Column (B) - Program Services = $2713; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13PARKING: Column (A) - Total = $992; Column (B) - Program Services = $992; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14PAYROLL PROCESSING FEES: Column (A) - Total = $11185; Column (B) - Program Services = $11185; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15PEST CONTROL: Column (A) - Total = $3137; Column (B) - Program Services = $3137; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Postage and Shipping: Column (A) - Total = $436; Column (B) - Program Services = $436; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17PROPERTY TAXES: Column (A) - Total = $899; Column (B) - Program Services = $899; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18RENT: Column (A) - Total = $51000; Column (B) - Program Services = $51000; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19SCHOOL OUTINGS & EVENTS: Column (A) - Total = $12355; Column (B) - Program Services = $12355; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20SCHOOL UNIFORMS: Column (A) - Total = $62; Column (B) - Program Services = $62; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt21SECURITY: Column (A) - Total = $10665; Column (B) - Program Services = $10665; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt22SUPPLIES -CLASS: Column (A) - Total = $5400; Column (B) - Program Services = $5400; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt23SUPPLIES- SCHOOL/BUILDING: Column (A) - Total = $6358; Column (B) - Program Services = $6358; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt24TELEPHONE: Column (A) - Total = $47135; Column (B) - Program Services = $47135; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc19Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc20Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc21Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc22Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc23Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc24Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0729184
IRS990/TotalAssetsEOYAmt0757870
IRS990/TotalAssetsGrp/BOYAmt0729184
IRS990/TotalAssetsGrp/EOYAmt0757870
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt080000
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01170860
IRS990/TotalFunctionalExpensesGrp/TotalAmt01170860
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt029501
IRS990/TotalLiabilitiesEOYAmt029500
IRS990/TotalLiabilitiesGrp/BOYAmt029501
IRS990/TotalLiabilitiesGrp/EOYAmt029500
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0699683
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0728370
IRS990/TotalProgramServiceExpensesAmt01170860
IRS990/TotalProgramServiceRevenueAmt01119547
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01119547
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01199547
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0729184
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0757870
IRS990/TravelGrp/ProgramServicesAmt0915
IRS990/TravelGrp/TotalAmt0915
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01300 EAST PALMER STREET
IRS990/USAddress/CityNm0COMPTON
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd090221
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.OPTIMALSCHOOLS.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WILLIAM GERMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OPTIMAL CHILD DEVELOPMENT CENTER
ReturnHeader/Filer/BusinessNameControlTxt0OPTI
ReturnHeader/Filer/EIN0953374660
ReturnHeader/Filer/PhoneNum03106030378
ReturnHeader/Filer/USAddress/AddressLine1Txt01300 EAST PALMER STREET
ReturnHeader/Filer/USAddress/CityNm0COMPTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd090221
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0452777041
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Accuretta Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05900 Sepulveda Blvd Suite 435
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Sherman Oaks
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA

Document Assets

No mirrored PDF or thumbnail assets are attached yet.