2016-02-09T09:36:50-08:00 2015-06-30 Armando Martinez & Co CPAs 365 Church Avenue Chula Vista CA 91910 990 2014-07-01 330050042 CHILD DEVELOPMENT ASSOCIATES INC CHIL 6194274411 180 OTAY LAKES ROAD SUITE 310 BONITA CA 91902 Richard Richardson President and CEO 2016-02-09 true GABRIEL A MARTINEZCPA P00446917 6194271981 X 2014 2016-08-17 19:52:53Z Richard Richardson 180 Otay Lakes Road Suite 310 Bonita CA 91902 64174492 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. 4 3 242 0 60582592 62547620 1292235 1611225 0 90372 15647 61965199 64174492 50021440 51415913 0 9457726 10326957 0 0 2474878 2434027 61954044 64176897 11155 -2405 7819081 9009776 7311812 8488994 507269 520782 To encourage and support the success and well-being of children, families and the child care community. false false 42824761 Child care services are funded by California Department of Education and served approximately 9,023 children during 252 days of operation. 10480742 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 1,249 Family Child Care Homes throughout San Diego, Orange, Riverside, San Bernardino Counties, Imperial Counties, and a portion of Los Angeles County. 7795087 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 12,260 children during 180 days of operation. 61100590 true true false true false false false false false false true false false false true false true 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 false true 2005 0 true 242 true false false false false false false false false 0 false false false false false false false false false false X 4 3 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 Lisa Ayala Director 0.50 0.00 X 0 0 0 Jane McMasters Co-Exec. Dir. 40.00 0.00 X X 170332 0 64635 Gladys Storaasli President 0.50 0.00 X 0 0 0 Paige J Casey Director 0.50 0.00 X 0 0 0 Jorge Hernandez Finance Dir. 40.00 0.00 X 154266 0 64635 Richard Richardson President & CEO 40.00 0.00 X 178845 0 70952 Norma Hernandez Operation Dir. 40.00 0.00 X 119507 0 67293 Jolie Buberl Program Director 40.00 0.00 X 116584 0 40559 Vinh Dang I.T. Manager 40.00 0.00 X 111129 0 38909 850663 346983 6 false true false South Bay Union School Dist 1001 Fern Ave Imperial Beach CA 91932 Child Care 946851 San Diego Unified School District 2441 Cardinal Lane San Diego CA 92123 Child Care 697739 Escondido Community Child Development Center 819 West Ninth Avenue Escondido CA 92025 Child Care 669888 Lemon Grove School District 8025 Lincoln Street Lemon Grove CA 91945 Child Care 665870 Education Enrichment Systems 4715 Viewridge 210 San Diego CA 92123 Child Care 708825 41 62547620 62547620 PARENT FEES 1611225 1611225 1611225 0 0 0 0 0 0 0 0 Miscellaneous income 15647 15647 15647 64174492 1626872 0 51415913 51415913 0 0 587223 587223 0 6680857 5902124 778733 1186007 799217 386790 1338214 1194832 143382 534656 437552 97104 0 6064 6064 41220 41220 0 0 0 0 0 0 0 0 1023308 369014 654294 52203 52203 0 55758 2482 53276 0 0 0 0 Supplies 575080 254249 320831 Service contract 399828 399828 Equipment 59605 59605 Telephone 55947 55947 165014 157624 7390 64176897 61100590 3076307 0 4525207 2847127 0 0 2255653 5162808 0 0 0 0 244434 261630 1414075 675864 793787 738211 0 0 0 0 0 7819081 9009776 5674007 7137672 313493 179472 1324312 1171850 7311812 8488994 X 243674 241269 263595 279513 507269 520782 7819081 9009776 X -2405 15918 X false true X true true true X 53492083 50560208 56009810 60582592 62547620 283192313 0 0 53492083 50560208 56009810 60582592 62547620 283192313 0 283192313 0 0 16783 28415 49605 90372 15647 200822 283393135 0.99930 0.99910 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false 64176897 64176897 1000000 250000 false 1000000 1000000 1000000 1000000 4000000 6000000 1863 1863 250000 250000 250000 250000 1000000 1500000 1863 1863 714757 81667 633090 699318 594197 105121 738211 Accrued Vacation 342780 Child Development Reserve 52513 Contingency Reserve 11638 Contract Advances 146585 Loan payable 618334 1171850 64174492 64174492 64174492 64176897 64176897 64176897 true 0 0 Child and Adult Care Food Program 1249 10480742 Child care services 9023 42824762 Quality Preschool Initiative 12260 7795087 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 six 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 Jane McMasters Co-Exec. Dir. 170332 52000 12635 234967 Jolie Buberl Program Director 116584 21608 18951 157143 Jorge Hernandez Finance Dir. 154266 52000 12635 218901 Norma Hernandez Operation Dir. 119507 52000 15293 186800 Richard Richardson President & CEO 178845 52000 18952 249797 Vinh Dang I.T. Manager 111129 19964 18945 150038 Form 990, Part VI, Line 11b: Form 990 Review Process Finance Director reviews Form 990 for completeness and accuracy; President & 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 CEO, top management, and key employees:a. Compensation survey or studyb. Approval by the board or compensation committee 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 = $15918