2011-01-28T09:00:38-08:00 2010-06-30 Armando Martinez & Co CPAs 365 Church Avenue Chula Vista CA 91910 990 2009-07-01 330050042 CHILD DEVELOPMENT ASSOCIATES INC CHIL 6194274411 678 THIRD AVE CHULA VISTA CA 91910 Jane McMasters 2011-01-28 GABRIEL A MARTINEZ CPA 6194271981 X 2009 2016-02-24 21:20:13Z Jane McMasters 678 Third Avenue Suite 201 Chula Vista CA 91910 54503169 false false X www.cdasandiego.com X 1984 CA To foster and enhance the success and well being of children, families and the child care community. 5 0 172 0 42594685 53324250 960334 1107277 0 37929 71642 43592948 54503169 34875347 44200000 0 6788748 7881002 0 0 1931001 2392744 43595096 54473746 -2148 29423 8023182 7960988 7477982 7285986 545200 675002 To foster and enhance the success and well being of children, families and the child care community. false false 37274602 Child care services funded by the California Department of Education. Served approximately 8,375 children during 248 days of operation. 9636053 Child care food program funded by the California Department of Education. Reimbursement of food costs to approximately 1,384 providers. 5419705 Preschool For All Supplement funded by San Diego County Office of Education. Served approximately 3,539 children during 180 days of operation. 52330360 true true false false false false false false false false true true false false false false false false false false false false false true true false false false false false false false false true false false false false false false false false false false false true 2080 0 true 172 true false false false false false false false false false false false 0 false false false false false false false false 5 0 false false false false false false false true true false false false true true true true true true true true false false CA X Jane McMasters 6194274411 678 Third Avenue Suite 201 Chula Vista CA 91910 Vinh Dang 40.00 X 102951 0 39200 Paige J Casey 0.50 X 0 0 0 Lisa Ayala 0.50 X 0 0 0 Jorge Hernandez 40.00 X X 143639 0 59326 Jolie Buberl 40.00 X 112739 0 37369 Jane McMasters 40.00 X X X 175010 0 61667 Herbert Geier 0.50 X 0 0 0 Gladys Storaasli 0.50 X 0 0 0 Charlene Tressler 40.00 X X 113932 0 60004 648271 257566 5 false true false South Bay Union School Dist 1001 Fern Ave Imperial Beach CA 91932 Child Care 927256 San Ysidro School District 4350 Otay Mesa Rd San Ysidro CA 92173 Child Care 334137 National School District 1500 N Ave National City CA 91950 Child Care 669439 Lemon Grove School District 8025 Lincoln St Lemon Grove CA 91945 Child Care 571367 Education Enrichment Systems 4715 Viewridge Ave Suite 210 San Diego CA 92123 Child Care 285029 21 52981402 342848 53324250 PARENT FEES 1107277 1107277 1107277 0 0 0 0 0 0 0 0 Miscellaneous income 71642 71642 71642 54503169 1178919 0 44200000 44200000 0 0 506034 506034 0 5183003 4955993 227010 944972 664730 280242 831458 795041 36417 415535 376823 38712 0 19260 19260 32000 32000 0 0 0 0 0 0 0 0 826287 292707 533580 46311 46311 0 22670 15843 6827 0 0 0 0 Telephone 99258 99258 Supplies 669613 223905 445708 Service contract 308741 304277 4464 Liability insurance 63029 56787 6242 Equipment 187957 186515 1442 117618 112170 5448 54473746 52330360 2143386 0 4704508 4446594 0 2903519 2947455 0 0 0 0 0 152936 204340 868585 505986 262219 362599 0 0 0 0 0 8023182 7960988 5195136 6235157 1482172 263528 800674 787301 7477982 7285986 X 110310 139733 434890 535269 545200 675002 8023182 7960988 X false true true X true true X 38438355 42137544 44426208 42594685 53324250 220921042 0 0 38438355 42137544 44426208 42594685 53324250 220921042 0 220921042 27575 27575 0 57308 57222 60162 37929 71642 284263 221232880 0.99860 0.99860 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 868585 505986 362599 362599 Contract Advances 169082 Contingency Reserve 174578 Child Development Reserve 133170 Accrued Vacation 310471 787301 54503169 54473746 29423 29423 54503169 54503169 54503169 54473746 54473746 54473746 true X 0 0 Preschool For All 3539 5419705 Child care services 8375 37274602 Child Care Food Program 1384 9636053 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 4 authorized check signers and each check requires two signatures. When possible, all checks must be first signed by either of the two Directors. X X false false false false false false false false false false Jorge Hernandez 143639 59326 202965 195695 Jolie Buberl 112739 37369 150108 Jane McMasters 175010 61667 236677 230609 Charlene Tressler 113932 60004 173936 228470 Jane McMasters Dir. & officer 57908 Childcare svc payment false Charlene Tressler Dir. & officer 57908 Childcare svc payment false Form 990, Part VI, Line 19 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available Organization documents are available at the Administrative office upon request. Form 990, Part VI, Line 15b 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 Executive Directors, top management, and key employees:a. Compensation survey or studyb. Approval by the board or compensation committee Form 990, Part VI, Line 12c 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 11 Form 990, Part VI, Line 11: Form 990 Review Process Finance Director reviews Form 990 for completeness and accuracy; Co-Executive Director approves and signs the form.