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Nonprofiteer
← CHILDRENS DEVELOPMENT ACADEMY INC

Form 990 for tax year 2022

Filed by CHILDRENS DEVELOPMENT ACADEMY INC.

Totals

Total revenue
$2,575,788
Total expenses
$2,710,482
Contributions and grants received
$2,085,217
Grants paid
$0
Program service revenue
$240,488
Investment income
$3,243
Other revenue
$246,840
Total assets, end of year
$3,036,987
Total liabilities, end of year
$104,264
Net assets or fund balances, end of year
$2,932,723
Program services expenses (Part IX)
$2,085,903
Management and general expenses
$360,976
Fundraising expenses
$263,603
Program service expenses (Part III)
$2,085,903

Program services were 77.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $94,008

  • 1e · Government grants (contributions)

    $1,397,668

  • 1f · All other contributions, gifts and grants

    $593,541

  • 1g · Noncash contributions included above

    $115,025

  • 2a · Program service revenue: TUITION FEES

    total $240,488 · related or exempt $240,488

  • 3 · Investment income

    total $3,689 · excluded $3,689

  • 6a · Gross rents

    real property $55,100

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $55,100

  • 6d · Net rental income or loss

    total $55,100 · excluded $55,100

  • 7a · Gross sales of assets other than inventory

    securities $83,857

  • 7b · Less cost or other basis and sales expenses

    securities $84,303

  • 7c · Gain or loss

    securities -$446

  • 7d · Net gain or loss

    total -$446 · excluded -$446

  • 8a · Fundraising events: gross income

    $269,610

  • 8a · Fundraising events: contributions included on line 1c

    $94,008

  • 8b · Fundraising events: direct expenses

    $81,684

  • 8c · Net income from fundraising events

    total $187,926 · excluded $187,926

  • 11a · Other revenue: MISCELLANEOUS INCOME

    total $3,814 · related or exempt $3,814

  • 11e · Other revenue, total

    $3,814

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $141,648 · program services $111,540 · management and general $14,863 · fundraising $15,245

  • 7 · Other salaries and wages

    total $1,584,387 · program services $1,247,623 · management and general $166,243 · fundraising $170,521

  • 8 · Pension plan contributions

    total $53,720 · program services $42,006 · management and general $6,364 · fundraising $5,350

  • 9 · Other employee benefits

    total $43,952 · program services $34,368 · management and general $5,207 · fundraising $4,377

  • 10 · Payroll taxes

    total $147,128 · program services $115,044 · management and general $17,431 · fundraising $14,653

  • 11c · Fees: accounting

    total $20,660 · management and general $20,660

  • 11f · Fees: investment management

    total $2,927 · management and general $2,927

  • 11g · Fees: other

    total $22,799 · management and general $22,799

  • 12 · Advertising and promotion

    total $12,542 · program services $72 · management and general $8,770 · fundraising $3,700

  • 13 · Office expenses

    total $10,393 · program services $7,524 · management and general $1,479 · fundraising $1,390

  • 14 · Information technology

    total $18,313 · program services $14,024 · management and general $2,511 · fundraising $1,778

  • 17 · Travel

    total $324 · program services $324

  • 22 · Depreciation, depletion and amortization

    total $135,599 · program services $88,139 · management and general $42,036 · fundraising $5,424

  • 23 · Insurance

    total $24,529 · program services $15,944 · management and general $7,604 · fundraising $981

  • 24a · Other expenses: SUPPLIES & OTHER GOODS

    total $231,455 · program services $197,322 · management and general $1,621 · fundraising $32,512

  • 24b · Other expenses: MEALS

    total $93,651 · program services $93,651

  • 24c · Other expenses: JANITORIAL

    total $47,099 · program services $30,614 · management and general $14,601 · fundraising $1,884

  • 24d · Other expenses: REPAIRS & MAINTENANCE

    total $46,008 · program services $41,292 · management and general $4,323 · fundraising $393

  • 24e · All other expenses

    total $73,348 · program services $46,416 · management and general $21,537 · fundraising $5,395

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $759,817 · end of year $723,771

  • 4 · Accounts receivable

    beginning of year $42,700 · end of year $141,832

  • 9 · Prepaid expenses and deferred charges

    beginning of year $13,763 · end of year $22,077

  • 10a · Land, buildings and equipment: cost or other basis

    $4,452,609

  • 10b · Land, buildings and equipment: accumulated depreciation

    $2,508,127

  • 10c · Land, buildings and equipment, net

    beginning of year $2,046,655 · end of year $1,944,482

  • 11 · Investments: publicly traded securities

    beginning of year $202,084 · end of year $204,825

  • 15 · Other assets

    beginning of year $160,495

  • 17 · Accounts payable and accrued expenses

    beginning of year $72,024 · end of year $98,489

  • 19 · Deferred revenue

    beginning of year $100,667 · end of year $5,775

  • 27 · Net assets without donor restrictions

    beginning of year $2,819,360 · end of year $2,704,656

  • 28 · Net assets with donor restrictions

    beginning of year $233,463 · end of year $228,067

Mission and programs · 2022

Mission

MISSION: AFFORDING ALL CHILDREN IN OUR COMMUNITY HIGH QUALITY EARLY EDUCATION. VISION: BEST START. BRIGHTEST FUTURE. EVERY CHILD.

  • IN 2022-2023, THE CHILDREN'S DEVELOPMENT ACADEMY (CDA) PROVIDED HIGH-QUALITY, AFFORDABLE EARLY CARE AND LEARNING PROGRAMS TO MORE THAN 200 CHILDREN FROM LOW-INCOME FAMILIES WHO OTHERWISE WOULD NOT HAVE THE OPPORTUNITY TO ATTEND PRESCHOOL. THE CDA SERVES PRESCHOOL CHILDREN AGES 1 TO 5, INCLUDING THREE GEORGIA PRE-K CLASSROOMS. THE CDA EMPLOYS FULL TIME, EXPERIENCED AND HIGHLY QUALIFIED TEACHERS. OUR LOW STUDENT-TEACHER RATIOS ENSURE THAT EACH STUDENT RECEIVES DAILY INTERACTION AND INDIVIDUALIZED INSTRUCTION THAT STUDIES HAVE SHOWN ENSURES POSITIVE OUTCOMES WHEN STUDENTS REACH KINDERGARTEN AND BEYOND. THE CDA'S PRIMARY OBJECTIVE IS KINDERGARTEN READINESS, AND CHILDREN ENTERING OUR ONE YEAR-OLD CLASSROOM TODAY RECEIVE THE FOUNDATION NECESSARY FOR A STRONGER START IN KINDERGARTEN AT AGE FIVE AND OF ACHIEVING THE VITAL EDUCATIONAL MILESTONE OF READING AT THE THIRD GRADE LEVEL WHEN THEY ARE EIGHT. THE CDA FOLLOWS EVIDENCE-BASED PRACTICES OF QUALITY EARLY CHILDHOOD EDUCATION, EARLY INTERVENTION, NUTRITION, AND HEALTHCARE THAT SUPPORT A CHILD'S INTELLECTUAL DEVELOPMENT AND ACADEMIC SUCCESS.THE CDA FOLLOWS THE PLAY-BASED CREATIVE CURRICULUM THAT PROMOTES SOCIAL/EMOTIONAL, PHYSICAL, COGNITIVE, AND LANGUAGE DEVELOPMENT, AND OUR COMPREHENSIVE PRESCHOOL PROGRAM INCLUDES THE FOLLOWING FOR EACH CHILD: AN EARLY LITERACY PROGRAM FOCUSING ON PRE-READING SKILLS AND LANGUAGE ACQUISITION; ENRICHMENT ACTIVITIES INCLUDING FIELD TRIPS, CULTURAL PERFORMANCES, AND NATURE EXPLORATIONS, AND IN-CENTER VISITS FROM COMMUNITY HELPERS; PARENT-TEACHER CONFERENCES, PARENT WORKSHOPS AND FAMILY-BASED ACTIVITIES THAT INFORM AND ENGAGE PARENTS IN THEIR CHILD'S EDUCATION; DEVELOPMENTAL ASSESSMENTS THAT ENSURE THAT STUDENTS ARE ON TRACK; AND EACH CHILD RECEIVES A NUTRITIOUS BREAKFAST, LUNCH, AND SNACK EACH DAY, FOLLOWING GEORGIA'S BRIGHT FROM THE START AND CACFP NUTRITION GUIDELINES. CDA FAMILIES HAVE INCOMES THAT PUT HIGH QUALITY EARLY EDUCATION OUT OF REACH FINANCIALLY. FUNDRAISING ALLOWS THE CDA TO PROVIDE FREE TO EXTREMELY AFFORDABLE TUITION TO OUR FAMILIES ON A SLIDING SCALE BASED UPON HOUSEHOLD SIZE AND INCOME. THE AVERAGE COST FOR PRESCHOOL IN OUR COMMUNITY IS OVER $400 PER WEEK, BUT CDA FAMILIES PAY AN AVERAGE OF ONLY $75 PER WEEK TO ATTEND, WITH MANY FAMILIES PAYING NOTHING AT ALL. KEEPING OUR PROGRAMS HIGHLY AFFORDABLE FOR LOW-INCOME FAMILIES IS OUR NUMBER ONE PRIORITY AND IS ONLY POSSIBLE AS A RESULT OF THE GENEROSITY OF OUR DONORS, CORPORATE PARTNERS, AND FOUNDATIONS.

    Expenses $2,085,903 · Revenue $244,302

  • GEORGIA PRE-K AND RISING PROGRAMS: SINCE 2010, THE CDA HAS OFFERED THREE GEORGIA PRE-K CLASSROOMS THAT SERVE 66 CHILDREN EACH YEAR. IN 2012, THE CDA WAS CHOSEN FOR A SIX-WEEK SUMMER PILOT PROGRAM, THE RISING-K SUMMER TRANSITION PROGRAM, WHICH SERVED CHILDREN DEEMED TO BE AT RISK OF SCHOOL FAILURE WITHOUT ADDITIONAL SUPPORT FOR MAKING THE TRANSITION TO KINDERGARTEN. THE CDA HAS WORKED WITH THE STATE TO OFFER THIS IMPORTANT SUMMER TRANSITION PROGRAM EVERY YEAR SINCE, INCLUDING 2022 AND 2023. AND, IN THE SUMMER OF 2013, THE CDA HELPED LAUNCH ANOTHER BRIGHT FROM THE START PILOT PROGRAM TO PROVIDE A SIX-WEEK SUMMER PREPARATORY CURRICULUM FOR ENGLISH LANGUAGE LEARNERS ENTERING PRE-K IN THE FALL. THIS RISING PRE-K SUMMER TRANSITION PROGRAM HAS BEEN RENEWED BY THE STATE AT THE CDA EVERY YEAR INCLUDING 2022 AND 2023.

  • NATIONAL ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN (NAEYC): THE CDA CONTINUES TO MEET OR EXCEED THE NATIONAL STANDARDS FOR EARLY CARE AND LEARNING PROGRAMS. WE RECEIVED NAEYC REACCREDITATION IN APRIL 2014 AND MAY 2019. FEWER THAN 4% OF GEORGIA'S CHILDCARE CENTERS ARE NAEYC-ACCREDITED, CLEARLY SETTING THE CDA APART AS A CENTER OF HIGH QUALITY.QUALITY RATING: THE CDA HAS CONSISTENTLY MAINTAINED A THREE-STAR QUALITY RATING FROM GEORGIA'S BRIGHT FROM THE START FOR MANY YEARS, MOST RECENTLY RECEIVING RENEWAL IN 2022 WHEN OUR PROGRAM RECEIVED BONUS POINTS TO ACHIEVE A SCORE OF 47 OUT OF 45 POINTS. THIS IS THE HIGHEST RATING POSSIBLE - ONLY 10% OF ELIGIBLE CENTERS IN GEORGIA RECEIVE A THREE-STAR RATING - AND REPRESENTS INCREDIBLE HARD WORK BY OUR STAFF AND A COMMITMENT TO PROVIDE HIGH QUALITY EARLY EDUCATION TO THE CHILDREN IN OUR PROGRAM.

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Joseph Alonso

    CHAIR

    Total calculated
    $0
    Hours/week
    5

  • Jim Sturm

    CHAIR-ELECT

    Total calculated
    $0
    Hours/week
    2

  • Sherri Harris

    SECRETARY

    Total calculated
    $0
    Hours/week
    2

  • Doug Higgins

    TREASURER

    Total calculated
    $0
    Hours/week
    2

  • Margaret Decan

    CEO & EXEC.

    Total calculated
    $146,644
    From this org
    $146,644
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Carlyle Douglas

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Felton Anderson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Joseph Piontek

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Calvin Asbury

    PAST CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Kay Lucas

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Clara Smith

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Corinne Bridgman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Shari Martin

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5

  • Mark Snoddy

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Steve Dorvee

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Gloria Mattei

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Lana Stepka

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Tom Duane

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Cindy Sutton

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Catherine Storey

    PAST CHAIR

    Total calculated
    $0
    Hours/week
    3

  • Marie Edler

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Dana Moore

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Tim Wynkoop

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Bob Hagan

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Cristian Orihuela

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Debra Zelnio

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Ayo Richardson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Lalitha Alladi

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Kanani Briggs

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Chelsea Wright

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2022
Filed
23 January 2024
IRS schema version
2022v5.0
Source object
202420369349300337

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