THE ESCONDIDO COMMUNITY CHILD DEVELOPMENT CENTER: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- THE ESCONDIDO COMMUNITY CHILD DEVELOPMENT CENTER (EIN 95-3264143)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-01-22
- IRS object ID
- 202530229349301468
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-01-22T20:27:42-08:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 270741376 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HARSHWAL & COMPANY LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11405 W BERNARDO CT STE A | AddressLine1Txt |
| City | SAN DIEGO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92127 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 953264143 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ESCONDIDO COMMUNITY CHILD DEVELOPMENT | BusinessNameLine1Txt |
| Business Name Line2 | CENTER | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ESCO | BusinessNameControlTxt |
| Phone | 7608399361 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 300 W GRAND AVE 302 | AddressLine1Txt |
| City | ESCONDIDO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92025 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Danielle Rush | PersonNm |
| Person Title | Interim Ex. Director | PersonTitleTxt |
| Signature | 2025-01-22 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Sanwar Harshwal CPA | PreparerPersonNm |
| PTIN | P01249746 | PTIN |
| Phone | 8589390017 | PhoneNum |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Danielle Rush | PrincipalOfficerNm |
| Gross Receipts | $9,373,903 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.ECCDC.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1979 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | The organization provides early childhood education, development and health programs for children age 4 months to 5 years, at little to no cost to low-income families. Their programs support families by enabling parents to work, attend school or seek employment. ECCDC offers quality care that promotes early intervention, inclusion, nutrition, wellness, and support in licensed community-based centers, helping break the cycle of poverty. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 86 | TotalEmployeeCnt |
| Total Volunteers | 11 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $6,508,631 | PYContributionsGrantsAmt |
| CY Contributions Grants | $9,296,854 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $310 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $795 | CYProgramServiceRevenueAmt |
| PY Investment Income | $46,500 | PYInvestmentIncomeAmt |
| CY Investment Income | $75,923 | CYInvestmentIncomeAmt |
| PY Other Revenue | $30,696 | PYOtherRevenueAmt |
| CY Other Revenue | $331 | CYOtherRevenueAmt |
| PY Total Revenue | $6,586,137 | PYTotalRevenueAmt |
| CY Total Revenue | $9,373,903 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,814,289 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,449,666 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,712,075 | PYOtherExpensesAmt |
| CY Other Expenses | $2,283,377 | CYOtherExpensesAmt |
| PY Total Expenses | $5,526,364 | PYTotalExpensesAmt |
| CY Total Expenses | $6,733,043 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,059,773 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,640,860 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $7,365,258 | TotalAssetsBOYAmt |
| Total Assets EOY | $10,252,473 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,255,338 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,386,048 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $6,109,920 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $8,866,425 | NetAssetsOrFundBalancesEOYAmt |
| Mission | The Mission of ECCDC is to provide high quality, early childhood education. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $5,972,552 | ExpenseAmt |
| Revenue | $795 | RevenueAmt |
| Desc | The Agency provides childcare for approximately 400 families each year, 100% of which are low-income and receive free childcare. | Desc |
| Total Program Service Expenses | $5,972,552 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (true) | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | Yes (true) | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | false | BackupWthldComplianceInd |
| Employee | 86 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (true) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | false | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Form8282 Filed | 0 | Form8282FiledCnt |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | false | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | THE ORGANIZATION | PersonNm |
| Phone | 7608399361 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 830 E GRAND AVE | AddressLine1Txt |
| City | ESCONDIDO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92025 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| KLARA PAKOZDI | |||||||
| Executive Dir. | 40.00 | 0.00 | Yes (X) | $106,213 | $0 | $13,324 | |
| TINA YATES | |||||||
| Operat. manager | 40.00 | 0.00 | Yes (X) | $92,805 | $0 | $15,299 | |
| RYAN FERGISON | |||||||
| CHAIR | 5.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| CHRIS SELL | |||||||
| VICE CHAIR | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| TAMSON SELL | |||||||
| Secretary | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| SHIRLIE DOWNEY | |||||||
| Treasurer | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| WAYNE BRUNNER | |||||||
| BOARD MEMBER | 5.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| JILL FERGISON | |||||||
| BOARD MEMBER | 5.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| KEN HAMILTON | |||||||
| BOARD MEMBER | 5.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| CECILIA LUSKY | |||||||
| BOARD MEMBER | 5.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| TIM PFEILER | |||||||
| BOARD MEMBER | 5.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $199,018 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $28,623 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LAKESHORE LEARNING | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2695 E DOINGUEZ | AddressLine1Txt |
| City | CARSON | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90895 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | CLASSROOM MAT. & Supp. | ServicesDesc |
| Compensation | $136,353 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $8,297,447 | GovernmentGrantsAmt |
| All Other Contributions | $999,407 | AllOtherContributionsAmt |
| Noncash Contributions | $7,697 | NoncashContributionsAmt |
| Total Contributions | $9,296,854 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Parent Fees | Desc |
| Total Revenue Column | $795 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $795 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $795 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $75,923 | TotalRevenueColumnAmt |
| Exclusion | $75,923 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $130 | GrossSalesOfInventoryAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $130 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $130 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Other Income | Desc |
| Total Revenue Column | $201 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $201 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $201 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,373,903 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,126 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $75,923 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $247,232 | TotalAmt |
| Program Services | $219,789 | ProgramServicesAmt |
| Management And General | $27,443 | ManagementAndGeneralAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,514,492 | TotalAmt |
| Program Services | $3,133,252 | ProgramServicesAmt |
| Management And General | $381,240 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,660 | TotalAmt |
| Program Services | $8,408 | ProgramServicesAmt |
| Management And General | $1,252 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $377,715 | TotalAmt |
| Program Services | $328,776 | ProgramServicesAmt |
| Management And General | $48,939 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $300,567 | TotalAmt |
| Program Services | $261,623 | ProgramServicesAmt |
| Management And General | $38,944 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,192 | TotalAmt |
| Management And General | $4,192 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $53,221 | TotalAmt |
| Management And General | $53,221 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $298,830 | TotalAmt |
| Program Services | $292,085 | ProgramServicesAmt |
| Management And General | $6,745 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,079 | TotalAmt |
| Program Services | $34,079 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $81,328 | TotalAmt |
| Program Services | $81,328 | ProgramServicesAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,196 | TotalAmt |
| Program Services | $7,196 | ProgramServicesAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $330,317 | TotalAmt |
| Program Services | $300,357 | ProgramServicesAmt |
| Management And General | $29,960 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,558 | TotalAmt |
| Program Services | $27,558 | ProgramServicesAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $160,885 | TotalAmt |
| Program Services | $160,885 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,047 | TotalAmt |
| Management And General | $20,047 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| instructional Mat. & supplies | $501,321 | $501,321 |
| local program ope exp. | $248,000 | $248,000 |
| Repairs & Maintenance | $212,801 | $212,801 |
| Communication | $149,159 | $149,159 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $154,443 | TotalAmt |
| Program Services | $5,935 | ProgramServicesAmt |
| Management And General | $148,508 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,733,043 | TotalAmt |
| Program Services | $5,972,552 | ProgramServicesAmt |
| Management And General | $760,491 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $691,018 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,358,082 | BOYAmt |
| EOY | $5,587,060 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $197,526 | BOYAmt |
| EOY | $1,198,413 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $5,248,574 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,937,013 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,330,936 | BOYAmt |
| EOY | $2,311,561 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $224,285 | BOYAmt |
| EOY | $273,045 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $191,376 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $254,429 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,365,258 | BOYAmt |
| EOY | $10,252,473 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,091 | BOYAmt |
| EOY | $183,345 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $277,882 | BOYAmt |
| EOY | $289,095 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $615,649 | BOYAmt |
| EOY | $615,649 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $357,716 | BOYAmt |
| EOY | $297,959 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,255,338 | BOYAmt |
| EOY | $1,386,048 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,109,920 | BOYAmt |
| EOY | $8,866,425 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,109,920 | BOYAmt |
| EOY | $8,866,425 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,365,258 | BOYAmt |
| EOY | $10,252,473 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $2,640,860 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $48,760 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | $66,885 | PriorPeriodAdjustmentsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,432,747 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $12,277,188 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,513,964 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,508,631 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $9,296,854 | CurrentTaxYearAmt |
| Total | $39,029,384 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,432,747 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $12,277,188 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,513,964 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,508,631 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $9,296,854 | CurrentTaxYearAmt |
| Total | $39,029,384 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $0 | SubstantialContributorsTotAmt |
| Public Support Total170 | $39,029,384 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $29,854 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $29,367 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $18,712 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $46,500 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $75,923 | CurrentTaxYearAmt |
| Total | $200,356 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,020 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,564 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $363 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $30,696 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $331 | CurrentTaxYearAmt |
| Total | $34,974 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $39,264,714 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $88,607 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.99400 | PublicSupportCY170Pct |
| Public Support PY170 | 0.98300 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $423,000 | OtherCostOrOtherBasisAmt |
| Book Value | $423,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,988,214 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,198,150 | DepreciationAmt |
| Book Value | $1,790,064 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $837,360 | OtherCostOrOtherBasisAmt |
| Depreciation | $738,863 | DepreciationAmt |
| Book Value | $98,497 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,311,561 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| Operating Lease Liabilities | $203,440 |
| state child development reserve | $94,519 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $297,959 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $9,438,811 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $48,760 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $16,148 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $64,908 | RevenueNotReportedAmt |
| Revenue Subtotal | $9,373,903 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $9,373,903 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $6,749,191 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $16,148 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $16,148 | ExpensesNotReportedAmt |
| Expenses Subtotal | $6,733,043 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $6,733,043 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part X : FIN48 Footnote | FormAndLineReferenceDesc |
| Explanation | ECCDC is organized as a California nonprofit corporation and has been recognized by the Internal Revenue Service (IRS) as exempt from federal income taxes under Section 501(a) of the Internal Revenue Code as an organization described in Section 501(c)(3) and qualifies for the charitable contribution deduction. It is also exempt from State franchise and income taxes under Section 23701(d) of the California Revenue and Taxation Code. ECCDC is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. In addition, ECCDC is subject to income tax on net income that is derived from business activities that are unrelated to its exempt purpose.ECCDC determined that it is not subject to unrelated business income tax and has not filed an Exempt Organization Business Income Tax Return (Form 990-T) with the IRS. Management believes that the Agency has appropriate support for any tax positions taken affecting its annual filing requirements and as such, does not. | ExplanationTxt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| Pure Tech | |||
| Refer Sup. Info. | $34,201 | maintenance and repair | false |
| Dwayne Yates | |||
| Refer Sup. Info. | $44,220 | maintenance and repair | false |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule L, Part V Supplemental Information | FormAndLineReferenceDesc |
| Explanation | During the fiscal year June 30, 2024, ECCDC engaged in transactions with a related party, Pure Tech,owned by Dwayne Yates. Mr. Yates is the spouse of the current Operations Manager, Tina Yates, who previously held the position of Finance Manager. Pure Tech was contracted for maintenance and facility repair services. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, Line 2 | CHRIS SELL AND TAMSON SELL MARRIED, RYAN FERGISON AND JILL FERGISON MARRIED |
| Form 990, Part VI, Section A, Line 8b | THE ORGANIZATION DOES NOT HAVE A COMMITTEE WITH AUTHORITY TO ACT ON ITS BEHALF |
| Form 990, Part VI, Section B, Line 11b | THE BOARD OF DIRECTORS WILL RECEIVE THE FORM 990 TO REVIEW AND APPROVE. |
| Form 990, Part VI, Section B, Line 12c | THE BOARD OF DIRECTORS USES THEIR BOARD OF DIRECTORS STATEMENT FORM LIC 165 AND USES CACFP INFORMATION TO GATHER FROM PRINCIPLES. THE EXECUTIVE DIRECTOR MONITORS AND REVIEWS BOARD DISCLOSURES,IF A CONFLICT ARISES THE BOARD MEMBER IS ASKED TO EXCUSE THEMSELVES FROM ALL DISCUSSION AND VOTING. |
| Form 990, Part VI, Section B, Line 15b | ANNUAL PERFORMANCE EVALUATION AND RELATED EDUCATIONAL LANDMARKS ARE REQUIRED FOR THE POSITION GUIDE FOR EXECUTIVE AND ADMINISTRATIVE OFFICIALS COMPENSATION.THE BOARD APPROVES THE SALARY BASED WHICH HAS BEEN BASED ON COMPARABLE DATA. |
| Form 990, Part VI, Section C, Line 19 | ALL GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE AT THE ORGANIZATION UPON REQUEST. |
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