2019-02-22T16:59:00-08:00 2018-06-30 330201820 Armando Martinez & Co CPAs 365 Church Avenue Chula Vista CA 91910 990 2017-07-01 330050042 CHILD DEVELOPMENT ASSOCIATES INC CHIL 6194274411 180 OTAY LAKES ROAD SUITE 310 BONITA CA 91902 Richard Richardson President and CEO 2019-02-22 true GABRIEL A MARTINEZCPA P00446917 6194271981 X 2017 2019-02-21 02:37:17Z Richard Richardson 180 Otay Lakes Road Suite 310 Bonita CA 91902 87674623 false false X www.cdasandiego.com X 1984 CA To encourage and support the success and well-being of children, families and the child care community. 6 5 214 0 75123967 86308534 2011177 1336301 0 13230 29788 77148374 87674623 63172874 71881508 0 11184656 13022612 0 0 2723905 2762111 77081435 87666231 66939 8392 11823752 13970752 10814451 12888336 1009301 1082416 To encourage and support the success and well-being of children, families and the child care community. false false 67413538 Child care services are funded by California Department of Education and served approximately 7,735 children during 251 days of operation. 9966640 The Child and Adult Care Food Program is funded by U.S. Dept. of Agriculture through California Department of Education. This program reimburses child care providers for the nutritious meals they serve to the children in their care. CDA currently sponsors approximately 1,184 Family Child Care Homes throughout San Diego, Orange, Riverside, San Bernardino Counties, Imperial Counties, and a portion of Los Angeles County. 5318325 Through a contract with San Diego County Office of Education, CDA has been designated as the San Diego County Quality Preschool Initiative (SDCQPI) reimbursement agency. All providers participating in SDCQPI submit reimbursement claims to CDA for processing of payment. The program serves approximately 12,648 children during 177 days of operation. 82698503 true true false true false false false false false false true false false false true true false false false false false false false false false false false false true true false false false false false false false false false false false false false false false false false false false false true 2003 0 true 214 true false false false false false false false false 0 false false false false false false false false false false X 6 5 false false false false false false false true true false false true true true true true true true true false CA X Jorge Hernandez 6194274411 180 OTAY LAKES ROAD SUITE 310 Bonita CA 91902 Christopher M Redo Director 0.50 0.00 X 0 0 0 Jane McMasters Director 0.50 0.00 X 0 0 0 Zaneta Encarnacion Director 0.50 0.00 X 0 0 0 Hector Martinez Director 0.50 0.00 X 0 0 0 Paige J Casey Director 0.50 0.00 X 0 0 0 Richard Richardson President & CEO 40.00 0.00 X X 310087 0 74267 Jorge Hernandez Treasurer 40.00 0.00 X 183913 0 67644 Norma Hernandez VP & Secretary 40.00 0.00 X 158284 0 71960 Jolie Buberl Vice President 40.00 0.00 X 155884 0 76267 Vinh Dang Manager 40.00 0.00 X 135206 0 62915 Evelyn Hernandez Manager 40.00 0.00 X 110063 0 46250 Jennifer Villa Manager 40.00 0.00 X 108500 0 54508 Francisco Murillo Manager 40.00 0.00 X 108836 0 54581 Cynthia Navarrete Manager 40.00 0.00 X 104956 0 53193 1375729 561585 9 false true false Educational Enrichment Systems 4715 Viewridge Avenue Suite 210 San Diego CA 92123 Child Care 830152 Childrens Paradise Inc 145 N Melrose Dr Ste 100 Vista CA 92083 Child Care 2049713 Marangelys Kids Inc 3766 Mission Avenue 110 Oceanside CA 92058 Child Care 774383 Kindercare Learning Center Inc Various San Diego County locations Sa Diego CA 91910 Child Care 1437311 San Diego Unified School District 2441 Cardinal Lane IMC Trailer L San Diego CA 92123 Child Care 782558 74 86308534 86308534 PARENT FEES 624410 1336301 1336301 1336301 0 0 0 0 0 0 0 0 Miscellaneous income 624410 29788 29788 29788 87674623 1366089 0 71881508 71881508 0 0 862283 862283 0 7877250 6265483 1611767 2073554 1608573 464981 1578850 1287674 291176 630675 463326 167349 0 29534 16439 13095 46000 46000 0 0 0 0 0 0 0 0 918167 754620 163547 47744 47744 0 194846 23115 171731 0 0 0 0 Service contract 713748 80315 633433 Equipment 272888 272888 Other 233466 6822 226644 Supplies 232260 189426 42834 73458 73458 87666231 82698503 4967728 0 8277051 9913207 0 0 2363354 2894840 0 0 0 0 202222 160464 1795933 793692 981125 1002241 0 0 0 0 0 11823752 13970752 9642273 11857347 58060 37836 1114118 993153 10814451 12888336 X 356702 365093 652599 717323 1009301 1082416 11823752 13970752 X 8392 64723 X false true X true true true X 60582592 62547620 73056712 75123967 86308534 357619425 0 0 60582592 62547620 73056712 75123967 86308534 357619425 0 357619425 0 0 90372 15647 22391 13230 29788 171428 357790853 0.99950 0.99940 X false false 87666231 87666231 1000000 250000 false 1000000 1000000 1000000 1000000 4000000 6000000 250000 250000 250000 250000 1000000 1500000 742623 226340 516283 1053310 567352 485958 1002241 Accrued Vacation 482266 Child Development Reserve 101553 Contract Advances 1000 Loan payable 408334 993153 X Part X : FIN48 Footnote The Organization is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code and applicable state law. The Organization has analyzed its tax positions taken for filings with the Internal Revenue Service and the state of California. It believes that its income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse affect on the Organization's financial condition, results of operations, or cash flows. true 0 0 Child and Adult Care Food Program 1184 9966640 Child care services 7735 67413538 Quality Preschool Initiative 12648 5318325 Grantmaker's Description of How Grants are Used CDA monitors the use of grant funds by following set procedures outlined in our Fiscal Procedures Manual. This manual describes the implementation of CDA's procedures in a single comprehensive set of fiscal operating instructions. The most important aspect of the bookkeeping and accounting procedures is that they provide internal controls and checks and balances on the expenditure of funds. To maintain the integrity and accountability of all funds received and expenses incurred, internal control measures, verified by annual organizational wide audits, are in place to detect and prevent any improper financial activities.Our contracts require intense monitoring of expenses and earnings due to fluctuating caseloads and therefore variable administrative reimbursement. We have a budget committee that meets several times each month to assess current and projected expenses relative to available or projected income. All expenses receive prior approval and are then reviewed by two different people within the accounting department. A third person reviews each expense for proper classification and fiscal reporting. We have four authorized check signers and each check requires two signatures. When possible, all checks must be first signed by the CEO. X X X false false false false false false false false false false Cynthia Navarrete Manager 104956 33926 19267 158149 Evelyn Hernandez Manager 110063 36550 9700 156313 Francisco Murillo Manager 108836 35314 19267 163417 Jennifer Villa Manager 108500 35241 19267 163008 Jolie Buberl Vice President 155884 55000 21267 232151 Jorge Hernandez Treasurer 183913 55000 12644 251557 Norma Hernandez VP & Secretary 158284 55000 16960 230244 Richard Richardson President & CEO 310087 55000 19267 384354 Vinh Dang Manager 135206 43648 19267 198121 Form 990, Part VI, Line 11b: Form 990 Review Process Finance Director reviews Form 990 for completeness and accuracy; President and CEO approves and signs the form. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts CDA continually monitors and enforces compliance with the policy by distributing personnel policies, conflict of interest agreements, and declaration forms annually. Any actual, potential or perceived conflict of interest is immediately evaluated to determine the appropriate course of action. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees CDA uses the following to establish the compensation of its President and CEO, top management, and key employees:a. Compensation survey or studyb. Approval by the board or compensation committeec. Form 990 of other organizations Form 990, Part VI, Line 19: Other Organization Documents Publicly Available Organization documents are available upon request from the Administrative Office - 180 Otay Lakes Road, Suite 310, Chula Vista, CA 91902. Other Changes In Net Assets Or Fund Balances - Other Increases Change in Reserve for fixed assets = $64723