Child Support Directors Association FY2024 filing

Claim this org

(tell your story, add context, and more)

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

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.
$154K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

Before you give

FY2024 · 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
$154K
to officers and key staff · 12% of spending
Looks good: pay to officers and key staff is 12% of spending; 15% or less.
Pt VII · Sec A
4 mo
of spending, in cash
Plus $587K 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
$389K
31% of total assets
Looks good: liabilities are 31% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.3M
+11% vs prior year
Spent
$1.3M
Net assets
$869K
By yearFY2020–FY2025
Revenue
$1.3M
FY2024▲ +11%
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
$1.3M
FY2024▲ +11%
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
$869K
FY2024▼ -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 FY2024 Form 990 (year ending June 2024) · figures checked against the IRS filing · see the original

Give Claim
You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

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

13 people listed on the 990; $154K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Executive Director (until 7/24)
$105,923Pt VII · Sec A
Executive Director (until 4/23)
$48,367Pt VII · Sec A
Past President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Parliamentarian
$0Pt VII · Sec A
President
$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 →

On this list? Claim this org

Something off? Claim to add context

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.

Questions for Child Support Directors Association

Tap to ask. Child Support Directors Association sees how many people are interested.

Your first name shows with your question. Child Support Directors Association answers here, for everyone.

Provided by the organization

Know this org? Add your story

3 programs · in their own filed words · FY2023
01

In 2023-2024, csda distributed over approx. 72 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
Total grants receivedfrom 1 funder$4K
Grants paid · 2 grants · $58K · 2023–2024

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$1.3M
Ln 12
Fees for servicesLn 2g$632K
Gifts and grantsLn 1h$617K
Investment incomeLn 3$39K
Money outPt IX
$1.3M
Ln 25
Owns and owesPt X
$869K
net assets · Ln 32
Cash and savingsLn 1–2$395K
Total assetsLn 16$1.3M
LiabilitiesLn 26$389K
PeoplePt VI, VII
13
listed · VII A
PaidVII A2
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$617K
Fundraising eventsLn 1c$19K
Fees for servicesLn 2g$632K
Investment incomeLn 3$39K
Total revenueLn 12$1.3M
Assets in detailPt X, end of year
CashLn 1$53K
SavingsLn 2$342K
Cash and savings togetherLn 1–2$395K
InvestmentsLn 11–13$587K
Land, buildings, equipmentLn 10c$6K
Other assetsLn 15$200K
Total assetsLn 16$1.3M
LiabilitiesLn 26$389K
Net assetsLn 32$869K
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 FY24End FY24
Cash and savingsLn 1–2$660K$395K
InvestmentsLn 11–13$615K$587K
Land, buildings, equipmentLn 10c$8K$6K
Total assetsLn 16$1.6M$1.3M
LiabilitiesLn 26$680K$389K
Net assetsLn 32$912K$869K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$26K
Pay of current officers, directors and key staffLn 5$106K
Other salaries and wagesLn 7$205K
Other employee benefitsLn 9$21K
Payroll taxesLn 10$26K
Accounting feesLn 11c$78K
Lobbying feesLn 11d$84K
Other fees for servicesLn 11g$85K
Office expensesLn 13$11K
OccupancyLn 16$52K
TravelLn 17$11K
Conferences, conventions and meetingsLn 19$574K
Depreciation, depletion and amortizationLn 22$2K
InsuranceLn 23$6K
Other expenses (24a–d)Ln 24$50K
Total functional expensesLn 25$1.3M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.4M$1.4M$3K$873K 990 PDF
FY2024 Viewing $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

More to add? Claim this org

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $1,288,503 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $590,196$617,192
I-9 Program service revenuePrior year $560,093$632,484
I-10 Investment incomePrior year $11,652$38,827
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $1,161,941$1,288,503
I-13 Grants and similar amounts paidPrior year $0$25,629
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $251,036$359,049
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $954,298$952,288
I-18 Total expensesPrior year $1,205,334$1,336,966
I-19 Revenue less expensesPrior year −$43,393−$48,463
Part VI · Governance 11 of 11 board members independent, no flags
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
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 $1,288,503 across 7 lines filed
VIII-1b Membership dues$597,904
VIII-1c Fundraising events$19,288
VIII-1h Total contributions, gifts and grants$617,192
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $632,484$632,484
VIII-3 Investment incomeExcluded from tax $38,827$38,827
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $632,484 · Unrelated business $0 · Excluded from tax $38,827$1,288,503
Part IX · Statement of functional expenses $1,336,966 across 15 lines filed
IX-1 Grants to domestic organizations$25,629
IX-5 Pay of current officers, directors and key staff$105,923
IX-7 Other salaries and wages$205,425
IX-9 Other employee benefits$21,361
IX-10 Payroll taxes$26,340
IX-11c Accounting fees$77,684
IX-11d Lobbying fees$84,000
IX-11g Other fees for services$85,303
IX-13 Office expenses$11,289
IX-16 Occupancy$51,738
IX-17 Travel$11,378
IX-19 Conferences, conventions and meetings$573,716
IX-22 Depreciation, depletion and amortization$1,794
IX-23 Insurance$5,518
IX-24 Other expenses (24a–d)$49,868
IX-25 Total functional expenses$1,336,966
Part X · Balance sheet $1,258,114 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $339,233$53,432
X-2 Savings and temporary cash investmentsStart of year $320,339$342,026
X-4 Accounts receivableStart of year $33,765$44,889
X-9 Prepaid expenses and deferred chargesStart of year $33,605$24,772
X-10c Land, buildings and equipment, netStart of year $7,687$5,894
X-11 Publicly traded securitiesStart of year $614,642$586,806
X-15 Other assetsStart of year $242,690$200,295
X-16 Total assetsStart of year $1,591,961$1,258,114
X-17 Accounts payable and accrued expensesStart of year $349,833$34,022
X-19 Deferred revenueStart of year $70,833$139,535
X-25 Other liabilitiesStart of year $259,228$215,843
X-26 Total liabilitiesStart of year $679,894$389,400
X-27 Net assets without donor restrictionsStart of year $912,067$868,714
X-32 Total net assets or fund balancesStart of year $912,067$868,714
X-33 Total liabilities and net assetsStart of year $1,591,961$1,258,114
Part XI · Reconciliation of net assets $868,714 net assets at year end
XI-1 Total revenue$1,288,503
XI-2 Total expenses$1,336,966
XI-3 Revenue less expenses−$48,463
XI-4 Net assets at start of year$912,067
XI-5 Net unrealized gains (losses) on investments$5,110
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$868,714

Form 990 e-file (XML) FY2024 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.

Your org? Add context

Made it to the end? Claim this org

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.