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Child Support Directors Association

Not tax-deductible

Sacramento, CA501(c)(6)Community Development EIN 68-0450141Revenue $1.4M in FY2025

On file with the IRScsdaca.orgPo Box 162362, 95816-2362 · Sacramento, CATax-exempt since Jun 2002

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Support local Child Support Directors & provide for the finanical/medical Support of children.

501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
Run by 200 volunteers and 10 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
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
No
Donations are not tax-deductible
Worth a look: the IRS does not list 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 $24K 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
Pay to officers and key staff
$137K
to officers and key staff · 10% of spending
Top officer’s pay lower than 67% of similar orgs
Looks good: pay to officers and key staff is 10% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Plus $572K in investments, Pt X · Ln 11–13
Looks good: 3.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $4K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$435K
33% of total assets
Looks good: liabilities are 33% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.4M
+10% vs prior year
Spent
$1.4M
Net assets
$873K
By yearFY2020–FY2025
Revenue
$1.4M
FY2025▲ +10%
Tap a bar for its year
Revenue by fiscal year
FY2020$993K
FY2021$929K
FY2022$1.1M
FY2023$1.2M
FY2024$1.3M
FY2025$1.4M
Expenses
$1.4M
FY2025▲ +6%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.0M
FY2021$801K
FY2022$946K
FY2023$1.2M
FY2024$1.3M
FY2025$1.4M
Net assets
$873K
FY2025+0.5%
Tap a bar for its year
Net assets by fiscal year
FY2020$718K
FY2021$846K
FY2022$948K
FY2023$912K
FY2024$869K
FY2025$873K

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

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 2002.

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

Who runs it and what they're paid

14 people listed on the 990; $137K 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
Shauna Day
Executive Director (until 7/2024)
$124,817Pt VII · Sec A
Michael Smitsky
Executive Director (eff. 12/2024)
$11,731Pt VII · Sec A
Marcus Mitchell
Past President
$0Pt VII · Sec A
Amy Weurdig
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Abe Medoza
Parliamentarian
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Shauna Day’s $125K as Executive Director (until 7/2024) is at the 33rd percentile of top reported officer pay among 2832 $1–10M community development nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Greg Wilson——$74,754$137,200$137,810$142,334
Shauna Day$124,817$105,923————
Victor Rea—$48,367$12,675———
Michael Smitsky$11,731—————

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 Child Support Directors Association executive salaries →

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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

Helps local child support directors ensure children receive financial and medical support.

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Provided by the organization

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3 programs · in their own filed words · FY2024
01

In 2024-2025, csda distributed over 490 copies of the child support attorney sourcebook to individuals throughout california in order to aid in the understanding of child support enforcement process and its legal structure.

Pt IX · col B
02

Csda strives to maintain current knowledge among its members and related public parties working in california's child support program. Efforts to educate do not merely provide training but supports a high level of professionalism and results in benefits to parents and children who rely on regular child support payments.

Pt IX · col B
03

Csda provided research and analysis to members and interested parties on legislative and regulatory issues. The association works to ensure the efficacy of proposed policy and supports changes that lessen the burdens of the parents participating in the child support program while reducing administrative impacts of local child support…

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
Imperial Order of Constantine the Great and St Helen INCFY2024$4K
Total grants receivedfrom 1 funder$4K
Grants paid · 2 grants · $58K · 2023–2024
Make a Wish Foundation of Central Coast and Southern Central ValleyCA · FY2024$32,554
Ventura County Family Justice Center Foundation INCCA · FY2023$25,629

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$1.4M
Ln 12
Fees for servicesLn 2g$754K
Gifts and grantsLn 1h$588K
Investment incomeLn 3$41K
Money outPt IX
$1.4M
Ln 25
Owns and owesPt X
$873K
net assets · Ln 32
Cash and savingsLn 1–2$416K
Total assetsLn 16$1.3M
LiabilitiesLn 26$435K
PeoplePt VI, VII
14
listed · VII A
PaidVII A2
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$588K
Fees for servicesLn 2g$754K
Investment incomeLn 3$41K
Other incomeLn 4–11$33K
Total revenueLn 12$1.4M
Assets in detailPt X, end of year
CashLn 1$44K
SavingsLn 2$372K
Cash and savings togetherLn 1–2$416K
InvestmentsLn 11–13$572K
Land, buildings, equipmentLn 10c$4K
Other assetsLn 15$157K
Total assetsLn 16$1.3M
LiabilitiesLn 26$435K
Net assetsLn 32$873K
OperationsPt I, VI
EmployeesI 510
VolunteersI 6200
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$395K$416K
InvestmentsLn 11–13$587K$572K
Land, buildings, equipmentLn 10c$6K$4K
Total assetsLn 16$1.3M$1.3M
LiabilitiesLn 26$389K$435K
Net assetsLn 32$869K$873K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$33K
Pay of current officers, directors and key staffLn 5$137K
Other salaries and wagesLn 7$198K
Pension plan contributionsLn 8$3K
Other employee benefitsLn 9$42K
Payroll taxesLn 10$21K
Legal feesLn 11b$9K
Accounting feesLn 11c$89K
Lobbying feesLn 11d$96K
Other fees for servicesLn 11g$67K
Office expensesLn 13$16K
OccupancyLn 16$55K
TravelLn 17$13K
Conferences, conventions and meetingsLn 19$589K
Depreciation, depletion and amortizationLn 22$2K
InsuranceLn 23$8K
Other expenses (24a–d)Ln 24$34K
Total functional expensesLn 25$1.4M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $1.4M$1.4M$3K$873K 990 PDF
FY2024 $1.3M$1.3M−$48K$869K 990 PDF
FY2023 $1.2M$1.2M−$43K$912K 990 PDF
FY2022 $1.1M$946K$127K$948K 990 PDF
FY2021 $929K$801K$128K$846K 990 PDF
FY2020 $993K$1.0M−$20K$718K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $1,415,212 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $617,192$587,806
I-9 Program service revenuePrior year $632,484$754,347
I-10 Investment incomePrior year $38,827$40,505
I-11 Other revenuePrior year $0$32,554
I-12 Total revenuePrior year $1,288,503$1,415,212
I-13 Grants and similar amounts paidPrior year $25,629$32,554
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $359,049$401,367
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $952,288$978,621
I-18 Total expensesPrior year $1,336,966$1,412,542
I-19 Revenue less expensesPrior year −$48,463$2,670
Part VI · Governance 12 of 12 board members independent, no flags
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
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 $1,415,212 across 5 lines filed
Lines not itemized here account for $32,554 of total revenue; see the IRS return.
VIII-1b Membership dues$587,806
VIII-1h Total contributions, gifts and grants$587,806
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $754,347$754,347
VIII-3 Investment incomeExcluded from tax $40,505$40,505
VIII-12 Total revenueRelated to mission $754,347 · Unrelated business $0 · Excluded from tax $73,059$1,415,212
Part IX · Statement of functional expenses $1,412,542 across 17 lines filed
IX-1 Grants to domestic organizations$32,554
IX-5 Pay of current officers, directors and key staff$136,548
IX-7 Other salaries and wages$197,764
IX-8 Pension plan contributions$3,497
IX-9 Other employee benefits$42,081
IX-10 Payroll taxes$21,477
IX-11b Legal fees$9,143
IX-11c Accounting fees$89,147
IX-11d Lobbying fees$96,000
IX-11g Other fees for services$66,851
IX-13 Office expenses$15,824
IX-16 Occupancy$55,321
IX-17 Travel$13,287
IX-19 Conferences, conventions and meetings$589,235
IX-22 Depreciation, depletion and amortization$1,794
IX-23 Insurance$7,866
IX-24 Other expenses (24a–d)$34,153
IX-25 Total functional expenses$1,412,542
Part X · Balance sheet $1,307,747 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $53,432$43,850
X-2 Savings and temporary cash investmentsStart of year $342,026$372,445
X-4 Accounts receivableStart of year $44,889$653
X-8 Inventories for sale or use$1,470
X-9 Prepaid expenses and deferred chargesStart of year $24,772$156,818
X-10c Land, buildings and equipment, netStart of year $5,894$4,100
X-11 Publicly traded securitiesStart of year $586,806$571,866
X-15 Other assetsStart of year $200,295$156,545
X-16 Total assetsStart of year $1,258,114$1,307,747
X-17 Accounts payable and accrued expensesStart of year $34,022$64,148
X-19 Deferred revenueStart of year $139,535$200,494
X-25 Other liabilitiesStart of year $215,843$170,131
X-26 Total liabilitiesStart of year $389,400$434,773
X-27 Net assets without donor restrictionsStart of year $868,714$872,974
X-32 Total net assets or fund balancesStart of year $868,714$872,974
X-33 Total liabilities and net assetsStart of year $1,258,114$1,307,747
Part XI · Reconciliation of net assets $872,974 net assets at year end
XI-1 Total revenue$1,415,212
XI-2 Total expenses$1,412,542
XI-3 Revenue less expenses$2,670
XI-4 Net assets at start of year$868,714
XI-5 Net unrealized gains (losses) on investments$1,590
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$872,974

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

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