Child Development Nutrition Program INC EIN 76-0325105

Child Development Nutrition Program INC

EIN  76-0325105 Public charity (501(c)(3)) Houston, TX
Form 990 (PDF) Compare with another nonprofit →
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Size
$100K–1M
What they do
Provides nutritious meals and snacks to children in care.
Leadership
Rossana Ballesteros · President · $36K
Money in and out
$423K revenue, $423K expenses
Bottom line
94% program efficiency

Provides nutritious meals and snacks to children in care. For fiscal year 2023 it reported $423K in revenue, $423K in expenses, and $10K in net assets.Pt I

Where the money goes · FY2023
Total revenue
$423K
Pt VIII · Ln 12
Total expenses
$423K
Pt IX · Ln 25
Net assets
$10K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $198
Where spending went · Part IX cols B–D
Program services $0.94 Management & general $0.06
Program efficiency
94%
of spending reaches programs0% vs prior filing year
Operating runway
0.1mo
months of highly liquid reserves at operating expense rate0% vs prior filing year
Surplus margin
0%
revenue over expenses, this year▲ +124% vs prior filing year

Summary of the Filing

Part I · fiscal year 2023 · Form 990
Revenue
$423K
FY2023▲ +7%
Expenses
$423K
FY2023▲ +6%
Total assets
$38K
FY2023▼ -1%
Total liabilities
$28K
FY2023▼ -22%
Total revenue
$423K
Pt VIII · Ln 12
Total expenses
$423K
Pt IX · Ln 25
Net assets
$10K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$198
Total assetsPt X · Ln 16$38K
Program-expense ratioPt IX · col B94%
Voting members of governing bodyPt I · Ln 34
Independent voting membersPt I · Ln 44
Mission & Programs · Part III

Where the work happens

1 program service account for $399K of program spending, described in the organization's own filed words · FY2022.
01

Taxpayer is a contractor with the Texas Department of Agriculture in the non-profit Child and Adult Food Care Program (CACFP) whereby it performs charitable and educational nutritional service through reimbursing registered day care providers for meals served to children primarily in low income areas with large numbers of working…

$399Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CChild Development Nutrition Program INC
EINHdr · item D76-0325105
Principal addressHdr · item CHouston, TX
WebsiteHdr · item Jnone reported
Year of formationHdr · item Lpending
State of legal domicileHdr · item MTX
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFFood & Agriculture (K40Z)
Ruling yearIRS BMFJul 1991

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a4
Independent voting membersPt VI · Ln 1b4
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
$35,800Pt VII · Sec A

Rossana Ballesteros’s $36K as President is at the 36th percentile of top reported officer pay among 1173 $100K–1M food & agriculture 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 · 2 named individuals · Part VII

NameFY2023FY2021FY2020
Rossana Balesteros$37,900$38,400
Rossana Ballesteros$35,800

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.

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Statement of Revenue

Part VIII
Contributions & grants100%$423K
— government grantsLn 1e$416K
Total revenueLn 12$423K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.94 Management & general $0.06
Program services94%$399K
Management & general6%$24K
Total functional expensesLn 25$423K

Balance Sheet

Part X · end of year
CashLn 1$3K
Total assetsLn 16$38K
Total liabilitiesLn 26$28K
Total net assetsLn 32$10K
Months of cash on handcomputed0.1

Financial Metrics

Form 990 · FY2023 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $3K · Operating expenses/yr $423K
0.1 months
Where the money goes
Program services
Program services $399K · Total expenses $423K
94%
Management & General
Management & general $24K · Total expenses $423K
6%
Fundraising
Fundraising $0 · Total expenses $423K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $7K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $423K · Total revenue $423K
100%
Government reliance
Government grants $416K · Total revenue $423K
98%
Earned-income share
Program service revenue $0 · Total revenue $423K
0%
Investment reliance
Investment income $0 · Total revenue $423K
0%
Program self-sufficiency
Program service revenue $0 · Total expenses $423K
0%
Growth & trend
Revenue growth (YoY)
This year $423K · Prior year $397K
+7%
Net-asset trend (YoY)
End of year $10K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $423K · Expenses $423K
0%
Liabilities-to-Assets
Total liabilities — · Total assets $38K
Net-asset ratio
Net assets $10K · Total assets $38K
26%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $38K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Rossana Ballesteros · Reported title President · Highest reported compensation $36K · Total expenses $423K
8%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $39K · Total expenses $423K
9%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 94%
Overhead ratio 6%
Fundraising cost ratio 0%
Revenue growth 7%
Accounting fee ratio 1%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2023 (Latest)$423K revenue · viewing · ⤓ 990 PDF
FY2022$397K revenue · ⤓ 990 PDF
FY2021$384K revenue · ⤓ 990 PDF
FY2020$404K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2023IRS
Classification, formation year, addressIRS Business Master File
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