Form 990 for tax year 2024

Revenue

Part VIII, the statement of revenue.

• 1a · Federated campaigns

  $27,502

• 1e · Government grants (contributions)

  $130,966,975

• 1f · All other contributions, gifts and grants

  $11,206,022

• 2a · Program service revenue: PARENT FEES

  total $170,089 · related or exempt $170,089

• 2b · Program service revenue: CCMS PROGRAM SERVICE

  total $105,424 · related or exempt $105,424

• 3 · Investment income

  total $549,612 · related or exempt $549,612

• 7a · Gross sales of assets other than inventory

  securities $1,412,325

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

  securities $0

• 7c · Gain or loss

  securities $1,412,325

• 7d · Net gain or loss

  total $1,412,325 · excluded $1,412,325

• 8a · Fundraising events: gross income

  $161,410

• 8b · Fundraising events: direct expenses

  $59,063

• 8c · Net income from fundraising events

  total $102,347 · excluded $102,347

• 11a · Other revenue: MISCELLANEOUS INCOME

  total $3,221,377 · excluded $3,221,377

• 11e · Other revenue, total

  $3,221,377

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $500,000 · program services $500,000

• 7 · Other salaries and wages

  total $29,116,493 · program services $26,023,106 · management and general $3,093,387

• 8 · Pension plan contributions

  total $4,322,653 · program services $4,038,561 · management and general $284,092

• 10 · Payroll taxes

  total $3,677,971 · program services $3,313,927 · management and general $364,044

• 11b · Fees: legal

  total $382,177 · program services $235,706 · management and general $146,471

• 11g · Fees: other

  total $11,219,549 · program services $10,921,766 · management and general $297,783

• 13 · Office expenses

  total $180,778 · program services $152,271 · management and general $28,507

• 16 · Occupancy

  total $1,209,716 · program services $1,133,488 · management and general $76,228

• 17 · Travel

  total $251,848 · program services $227,278 · management and general $24,570

• 19 · Conferences, conventions and meetings

  total $122,908 · program services $29,404 · management and general $93,504

• 20 · Interest

  total $20,569 · management and general $20,569

• 22 · Depreciation, depletion and amortization

  total $281,535 · program services $61,336 · management and general $220,199

• 23 · Insurance

  total $817,070 · program services $624,653 · management and general $192,417

• 24a · Other expenses: PROVIDER PAYMENTS

  total $80,990,942 · program services $80,990,942 · management and general $0

• 24b · Other expenses: SUPPLIES

  total $3,028,436 · program services $2,704,995 · management and general $323,441

• 24c · Other expenses: MISCELLANEOUS

  total $2,663,366 · program services $2,343,391 · management and general $319,975

• 24d · Other expenses: EDUCATIONAL SUPPLIES

  total $695,516 · program services $695,018 · management and general $498

• 24e · All other expenses

  total $1,944,830 · program services $1,881,277 · management and general $63,553

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $11,359,902 · end of year $16,203,075

• 3 · Pledges and grants receivable

  beginning of year $5,672,769 · end of year $2,986,868

• 4 · Accounts receivable

  beginning of year $1,737,772 · end of year $979,181

• 9 · Prepaid expenses and deferred charges

  beginning of year $655,178 · end of year $526,955

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

  $20,376,124

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

  $10,348,363

• 10c · Land, buildings and equipment, net

  beginning of year $8,250,854 · end of year $10,027,761

• 15 · Other assets

  beginning of year $1,121,162 · end of year $1,400,276

• 17 · Accounts payable and accrued expenses

  beginning of year $5,546,411 · end of year $2,386,655

• 18 · Grants payable

  beginning of year $1,507,945 · end of year $1,390,578

• 25 · Other liabilities

  beginning of year $1,130,623 · end of year $1,398,909

• 27 · Net assets without donor restrictions

  beginning of year $20,250,462 · end of year $26,013,654

• 28 · Net assets with donor restrictions

  beginning of year $362,196 · end of year $934,320

The filer's explanations (Part III)

PART I, LINE 1A

THE CEO AND PRESIDENT POSITION HAS PAID SOCIAL CLUB DUES FOR THE FORT WORTH CLUB TO BE UTILIZED FOR BUSINESS MEETINGS AND ACCESS TO A TRAINING SPACE FOR THE ORGANIZATION.

PART I, LINE 6

COMPENSATION TO THE MANAGERS OF THE LLC RELATED ENTITIES IS BASED ON SUCCESS OF THE ENTITIES AS SOCIAL VENTURES.

PART II

COMPENSATION PAID FOR MANAGERS FROM THE LLC RELATED ENTITIES, CONSIDERED DISREGARDED ENTITIES FOR FEDERAL TAX PURPOSES, IS SUBJECT TO ENTITY PERFORMANCE. THE AGGREGATE WAGE AND COMPENSATION OF ALL ENTITIES IS EVALUATED TO AN INDEPENDENTLY PREPARED WAGE AND COMPENSATION STUDY BY COMPENSATION EXPERTS. CURANTIS GROUP LLC, PREK TODAY LLC, AND CHILD CARE MANAGEMENT SERVICES LLC PAID FIVE MANAGERS IN 2024. OFFICER AND KEY EMPLOYEE OF CCA, KARA WADDELL AND KARANAE SPRADLIN, MANAGERS OF LLCS RECEIVED $275,000 AND $170,000, RESPECTIVELY, FOR WAGES FOR PERFORMANCE OUTCOMES OF THE DISREGARDED ENTITIES. COMPENSATION PAID TO ANY EMPLOYEE ABOVE THE EXECUTIVE LEVEL II IS 100% PAID BY NON-FEDERAL AND NON-STATE RESOURCES. FURTHER HEAD START RESOURCES PAY ZERO DOLLARS TOWARDS ANY EMPLOYEE'S WAGES THAT EXCEED THE EXECUTIVE LEVEL II RATE. THE EXECUTIVE LEVEL II RATE FOR 2024 WAS $221,900.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

• CURANTIS GROUP LLC

  CHILDCARE SERVICES · TX · income $12,149,626 · assets $11,746,028

  Directly controlled by CHILD CARE ASSOC

• PRE-K TODAY LLC

  COMMUNITY-BASED PRE-K · TX · income $818,867 · assets $471,449

  Directly controlled by CHILD CARE ASSOC

• CHILD CARE MANAGEMENT SERVICES LLC

  CHILDCARE SERVICES · TX · income $91,800,363 · assets $1,605,674

  Directly controlled by CHILD CARE ASSOC