Childrens Development Academy INC

Claim this org

(tell your story, add context, and more) Claim it free, then get the verified mark for $2,500 a year, plus $10 a year for the ID check.

How does your 990 look to donors? Take the 10-Question Audit

Mission: affording all children in our community high quality early education. Vision: best start. Brightest future. Every child.

501(c)(3) charity; gifts are tax-deductible.
80¢ of each $1 spent went to programs.
Run by 204 volunteers and 57 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average surplus $57K a year · 2% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
80%
of spending
Looks good: 80% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$80K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
4 mo
of spending, in cash
Looks good: 4.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
11
named funders · $393K
Looks good: 11 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$304K
9% of total assets
Looks good: liabilities are 9% of assets; 50% or less.
Pt X · Ln 26
Independent board members
25
of 25 voting members
Looks good: 25 of 25 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.3M
+17% vs prior year
Spent
$3.0M
To programs
80%
Net assets
$3.0M
By yearFY2020–FY2025
Revenue
$3.3M
FY2025▲ +17%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.8M
FY2021$2.3M
FY2022$2.9M
FY2023$2.6M
FY2024$2.8M
FY2025$3.3M
Expenses
$3.0M
FY2025▼ -2%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.2M
FY2021$2.0M
FY2022$2.5M
FY2023$2.7M
FY2024$3.0M
FY2025$3.0M
Net assets
$3.0M
FY2025▲ +15%
Tap a bar for its year
Net assets by fiscal year
FY2020$2.4M
FY2021$2.7M
FY2022$3.1M
FY2023$2.9M
FY2024$2.7M
FY2025$3.0M

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Nov 1969.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

80 cents of each dollar spent went to programs.

Program services 80% · $2.4M Management & general 11% · $324K Fundraising 10% · $288K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

26 people listed on the 990; $80K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
CEO & Ex.dir.
$80,271Pt VII · Sec A
Immediate Past Chair
$0Pt VII · Sec A
Chair Elect
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Margaret Decan—$115,903$146,644$110,381$110,973$111,570
Shelia Sillitto$80,271—————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Childrens Development Academy INC executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides high-quality early education to all local children for a brighter future.

Questions for Childrens Development Academy INC

Tap to ask. Childrens Development Academy INC sees how many people are interested.

Your first name shows with your question. Childrens Development Academy INC answers here, for everyone.

3 programs · $2.4M · in their own filed words · FY2024
01

In 2024-2025, 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.

$2.4Mprogram expense
02

Since 2010, the cda has offered three georgia pre-k classrooms that serve 60 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.

Pt IX · col B
03

The cda continues to meet or exceed the national standards for early care and learning programs. We have maintained accreditation by the national association for the education of young children (naeyc) since april 2014, including our most recent reaccreditation in may 2024.

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
See all 11 funders →
Grants paid · 1 grant · $22K · 2019–2019
Unitemized GrantFY2019$22,400

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$3.3M
Ln 12
Gifts and grantsLn 1h$2.8M
Fees for servicesLn 2g$411K
Other incomeLn 4–11$39K
Money outPt IX
$3.0M
Ln 25
Programscol B$2.4M
Managementcol C$324K
Fundraisingcol D$288K
Owns and owesPt X
$3.0M
net assets · Ln 32
Cash and savingsLn 1–2$1.0M
Total assetsLn 16$3.3M
LiabilitiesLn 26$304K
PeoplePt VI, VII
26
listed · VII A
PaidVII A1
Voting boardVI 1a25
IndependentVI 1b25
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.8M
Government grantsLn 1e$994K
Noncash giftsLn 1g$158K
Fundraising eventsLn 1c$333K
Fees for servicesLn 2g$411K
Investment incomeLn 3$28K
Other incomeLn 4–11$39K
Total revenueLn 12$3.3M
Assets in detailPt X, end of year
CashLn 1$1.0M
Cash and savings togetherLn 1–2$1.0M
InvestmentsLn 11–13$497K
Land, buildings, equipmentLn 10c$1.8M
Total assetsLn 16$3.3M
LiabilitiesLn 26$304K
Net assetsLn 32$3.0M
OperationsPt I, VI
EmployeesI 557
VolunteersI 6204
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3More from this return
Abroad and in kindSch F, M
Noncash gifts receivedSch M Pt I$158K
EndowmentSch D · Pt V
LineFY25FY24FY23FY22FY21
End of yearLn 1g$232K$217K$205K$202K$243K
SpentLn 1d–1f$11K$10K$12K$12K$14K
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$535K$1.0M
InvestmentsLn 11–13$522K$497K
Land, buildings, equipmentLn 10c$1.8M$1.8M
Total assetsLn 16$3.0M$3.3M
LiabilitiesLn 26$308K$304K
Net assetsLn 32$2.7M$3.0M
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$180K$139K$18K$24K
Other salaries and wagesLn 7$1.8M$1.5M$159K$182K
Pension plan contributionsLn 8$67K$59K$7K$896
Other employee benefitsLn 9$30K$26K$3K$1K
Payroll taxesLn 10$166K$127K$17K$22K
Other fees for servicesLn 11g$27K$4K$22K
Advertising and promotionLn 12$6K$6K
Office expensesLn 13$32K$25K$2K$4K
Information technologyLn 14$16K$12K$4K$507
TravelLn 17$116$116
Depreciation, depletion and amortizationLn 22$137K$89K$42K$5K
InsuranceLn 23$42K$27K$14K$2K
Other expenses (24a–d)Ln 24$463K$397K$19K$46K
All other expensesLn 24e$33K$22K$10K$1K
Total functional expensesLn 25$3.0M$2.4M$324K$288K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Apr 16, 2026 $3.3M$3.0M$332K$3.0M 990 PDF
FY2024Filed with the IRS Feb 13, 2025 $2.8M$3.0M−$210K$2.7M 990 PDF
FY2023Filed with the IRS Feb 5, 2024 $2.6M$2.7M−$135K$2.9M 990 PDF
FY2022Filed with the IRS Apr 17, 2023 $2.9M$2.5M$375K$3.1M 990 PDF
FY2021Filed with the IRS Feb 2, 2022 $2.3M$2.0M$311K$2.7M 990 PDF
FY2020Filed with the IRS Feb 16, 2021 $1.8M$2.2M−$333K$2.4M 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support M · Noncash O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $3,324,869 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,424,890$2,847,816
I-9 Program service revenuePrior year $329,016$410,796
I-10 Investment incomePrior year $16,891$27,658
I-11 Other revenuePrior year $61,851$38,599
I-12 Total revenuePrior year $2,832,648$3,324,869
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $2,301,670$2,237,086
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $740,944$755,417
I-18 Total expensesPrior year $3,042,614$2,992,503
I-19 Revenue less expensesPrior year −$209,966$332,366
Part VI · Governance 25 of 25 board members independent, no flags
VI-1a Voting members of the governing body25
VI-1b Independent voting members25
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $3,324,869 across 10 lines filed
VIII-1c Fundraising events$332,710
VIII-1e Government grants$994,226
VIII-1f All other contributions, gifts and grants$1,520,880
VIII-1g Noncash contributions (included above)$157,773
VIII-1h Total contributions, gifts and grants$2,847,816
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $410,796$410,796
VIII-3 Investment incomeExcluded from tax $27,658$27,658
VIII-6 Net rental income or lossExcluded from tax $55,725$55,725
VIII-8 Net income from fundraising eventsExcluded from tax −$17,126−$17,126
VIII-12 Total revenueRelated to mission $410,796 · Unrelated business $0 · Excluded from tax $66,257$3,324,869
Part IX · Statement of functional expenses $2,992,503 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $138,692 · Management $18,161 · Fundraising $23,609$180,462
IX-7 Other salaries and wagesPrograms $1,453,469 · Management $158,692 · Fundraising $181,903$1,794,064
IX-8 Pension plan contributionsPrograms $58,808 · Management $7,028 · Fundraising $896$66,732
IX-9 Other employee benefitsPrograms $25,747 · Management $3,344 · Fundraising $1,189$30,280
IX-10 Payroll taxesPrograms $127,472 · Management $16,555 · Fundraising $21,521$165,548
IX-11g Other fees for servicesPrograms $4,365 · Management $22,420$26,785
IX-12 Advertising and promotionManagement $5,747$5,747
IX-13 Office expensesPrograms $24,803 · Management $2,422 · Fundraising $4,418$31,643
IX-14 Information technologyPrograms $12,000 · Management $3,714 · Fundraising $507$16,221
IX-17 TravelPrograms $116$116
IX-22 Depreciation, depletion and amortizationPrograms $88,780 · Management $42,341 · Fundraising $5,464$136,585
IX-23 InsurancePrograms $26,864 · Management $13,926 · Fundraising $1,596$42,386
IX-24 Other expenses (24a–d)Programs $397,180 · Management $19,427 · Fundraising $46,123$462,730
IX-24e All other expensesPrograms $22,102 · Management $9,972 · Fundraising $1,130$33,204
IX-25 Total functional expensesPrograms $2,380,398 · Management $323,749 · Fundraising $288,356$2,992,503
Part X · Balance sheet $3,348,580 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $535,348$1,020,459
X-4 Accounts receivableStart of year $47,190$32,529
X-9 Prepaid expenses and deferred chargesStart of year $13,080$9,692
X-10c Land, buildings and equipment, netStart of year $1,842,092$1,788,899
X-11 Publicly traded securitiesStart of year $521,731$497,001
X-16 Total assetsStart of year $2,959,441$3,348,580
X-17 Accounts payable and accrued expensesStart of year $174,247$170,577
X-19 Deferred revenueStart of year $133,749$133,539
X-26 Total liabilitiesStart of year $307,996$304,116
X-27 Net assets without donor restrictionsStart of year $2,318,341$2,300,848
X-28 Net assets with donor restrictionsStart of year $333,104$743,616
X-32 Total net assets or fund balancesStart of year $2,651,445$3,044,464
X-33 Total liabilities and net assetsStart of year $2,959,441$3,348,580
Part XI · Reconciliation of net assets $3,044,464 net assets at year end
XI-1 Total revenue$3,324,869
XI-2 Total expenses$2,992,503
XI-3 Revenue less expenses$332,366
XI-4 Net assets at start of year$2,651,445
XI-5 Net unrealized gains (losses) on investments$23,945
XI-7 Investment expenses−$3,292
XI-8 Prior period adjustments$40,000
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$3,044,464

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.