Okanogan County Child Development Association

Tax-deductible

Omak, WA501(c)(3)Since 1982UnclassifiedEIN 91-1178788

The okanogan county child development association (occda) is a community based non-profit organization designed to support pregnant women, children and their families with high quality program options that provide prenatal and early childhood education. Through a holistic approach, we strive to build on individual and family strengths utilizing best practices, program resources and community services.

501(c)(3) charity; gifts are tax-deductible.
88¢ of each $1 spent went to programs.
Run by 357 volunteers and 148 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $34K a year · under 1% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
88%
of spending
Looks good: 88% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$431K
to officers and key staff · 7% of spending
Looks good: pay to officers and key staff is 7% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Concern: 0.3 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $19K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$927K
96% of total assets
Concern: liabilities are 96% of assets; over 80%.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$5.9M
-6% vs prior year
Spent
$5.9M
To programs
88%
Net assets
$35K
By yearFY2020–FY2024
Revenue
$5.9M
FY2024▼ -6%
Revenue by fiscal year
FY2020$4.6M
FY2021$5.4M
FY2022$5.7M
FY2023$6.2M
FY2024$5.9M
Expenses
$5.9M
FY2024▼ -6%
Expenses by fiscal year
FY2020$4.6M
FY2021$5.4M
FY2022$5.6M
FY2023$6.2M
FY2024$5.9M
Net assets
$35K
FY2024▲ +44%
Net assets by fiscal year
FY2020$64K
FY2021$124K
FY2022$159K
FY2023$25K
FY2024$35K

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Dec 1991.

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

Where the money goes

88 cents of each dollar spent went to programs.

Program services 88% · $5.1M Management & general 12% · $719K

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

Who runs it and what they're paid

9 people listed on the 990; $431K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$182,250Pt VII · Sec A
Fiscal/HR Director
$127,137Pt VII · Sec A
Program Director
$121,432Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A

Compensation history total reportable pay by year · 6 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Jodi Decesari$182,250$185,920$99,311$92,028—
Julie Hurlbert$127,137$120,200———
Vicki Good$121,432$126,803———
Jodi Decesari————$81,607
Jackie Pryor——$68,501$71,283—
Jackie Pryor————$66,272

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 Okanogan County Child Development 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

Supports pregnant women and young children with education and family resources.

Provided by the organization

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3 program services account for $4.8M of program spending, described in the organization's own filed words · FY2024.
01

The head start and early head start programs provide children ages 0-5 and pregnant women with education and activities that help them grow mentally, socially, emotionally and physically in classroom and home base models.

$3.9Mprogram expense
02

The early childhood education and assistance program (eceap) provides children ages 3-5 and their families with education and activities that help them grow mentally, socially, emotionally and physically in classroom.

$627Kprogram expense
03

The maternal, infant, and early childhood home visiting (miechv) program for rural home visiting provides education and social services to children and families ages 0-3 and pregnant women, providing education and guidance to needed resources for parents and guardians. Approximately 49 children were served during the year.

$275Kprogram expense

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Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$19K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$5.9M
Ln 12
Gifts and grantsLn 1h$5.9M
Investment incomeLn 3$160
Money outPt IX
$5.9M
Ln 25
Programscol B$5.1M
Managementcol C$719K
Owns and owesPt X
$35K
net assets · Ln 32
Cash and savingsLn 1–2$143K
Total assetsLn 16$962K
LiabilitiesLn 26$927K
PeoplePt VI, VII
9
listed · VII A
PaidVII A3
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$5.9M
Government grantsLn 1e$5.6M
Investment incomeLn 3$160
Total revenueLn 12$5.9M
Assets in detailPt X, end of year
CashLn 1$93K
SavingsLn 2$51K
Cash and savings togetherLn 1–2$143K
Other assetsLn 15$227K
Total assetsLn 16$962K
LiabilitiesLn 26$927K
Net assetsLn 32$35K
OperationsPt I, VI
EmployeesI 5148
VolunteersI 6357
Fiscal year endsHeaderDecember
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$281K$143K
Total assetsLn 16$1.1M$962K
LiabilitiesLn 26$1.1M$927K
Net assetsLn 32$25K$35K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$458K$458K
Other salaries and wagesLn 7$3.3M$3.2M$74K
Pension plan contributionsLn 8$48K$47K$903
Other employee benefitsLn 9$435K$422K$13K
Payroll taxesLn 10$418K$367K$51K
Accounting feesLn 11c$67K$20K$47K
Other fees for servicesLn 11g$163K$143K$20K
Advertising and promotionLn 12$4K$4K$335
Office expensesLn 13$108K$103K$5K
OccupancyLn 16$316K$289K$27K
TravelLn 17$16K$6K$10K
InterestLn 20$36K$35K$2K
InsuranceLn 23$31K$30K$1K
Other expenses (24a–d)Ln 24$426K$416K$9K
All other expensesLn 24e$10K$10K
Total functional expensesLn 25$5.9M$5.1M$719K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $5.9M$5.9M$11K$35K 990 PDF
FY2023 $6.2M$6.2M−$10K$25K 990 PDF
FY2022 $5.7M$5.6M$93K$159K 990 PDF
FY2021 $5.4M$5.4M$59K$124K 990 PDF
FY2020 $4.6M$4.6M$15K$64K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (4 parts)
Part VIII · Statement of revenue $5,867,408 across 5 lines filed
VIII-1e Government grants$5,594,257
VIII-1f All other contributions, gifts and grants$272,991
VIII-1h Total contributions, gifts and grants$5,867,248
VIII-3 Investment incomeExcluded from tax $160$160
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $160$5,867,408
Part IX · Statement of functional expenses $5,856,583 across 15 lines filed
IX-5 Pay of current officers, directors and key staffManagement $457,800$457,800
IX-7 Other salaries and wagesPrograms $3,246,481 · Management $73,604$3,320,085
IX-8 Pension plan contributionsPrograms $47,160 · Management $903$48,063
IX-9 Other employee benefitsPrograms $421,884 · Management $13,056$434,940
IX-10 Payroll taxesPrograms $366,835 · Management $50,940$417,775
IX-11c Accounting feesPrograms $19,588 · Management $47,255$66,843
IX-11g Other fees for servicesPrograms $142,938 · Management $20,447$163,385
IX-12 Advertising and promotionPrograms $3,877 · Management $335$4,212
IX-13 Office expensesPrograms $103,054 · Management $5,334$108,388
IX-16 OccupancyPrograms $289,090 · Management $26,879$315,969
IX-17 TravelPrograms $6,119 · Management $10,017$16,136
IX-20 InterestPrograms $34,517 · Management $1,545$36,062
IX-23 InsurancePrograms $29,849 · Management $1,226$31,075
IX-24 Other expenses (24a–d)Programs $416,294 · Management $9,211$425,505
IX-24e All other expensesPrograms $10,345$10,345
IX-25 Total functional expensesPrograms $5,138,031 · Management $718,552 · Fundraising $0$5,856,583
Part X · Balance sheet $962,079 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $211,889$92,603
X-2 Savings and temporary cash investmentsStart of year $68,620$50,604
X-3 Pledges and grants receivableStart of year $412,107$492,298
X-4 Accounts receivableStart of year $48,693$919
X-8 Inventories for sale or useStart of year $0$2,641
X-9 Prepaid expenses and deferred chargesStart of year $72,254$96,255
X-15 Other assetsStart of year $307,169$226,759
X-16 Total assetsStart of year $1,120,732$962,079
X-17 Accounts payable and accrued expensesStart of year $657,296$456,783
X-19 Deferred revenueStart of year $75,501$184,906
X-25 Other liabilitiesStart of year $363,383$285,013
X-26 Total liabilitiesStart of year $1,096,180$926,702
X-27 Net assets without donor restrictionsStart of year $18,939$29,764
X-28 Net assets with donor restrictionsStart of year $5,613$5,613
X-32 Total net assets or fund balancesStart of year $24,552$35,377
X-33 Total liabilities and net assetsStart of year $1,120,732$962,079
Part XI · Reconciliation of net assets $35,377 net assets at year end
XI-1 Total revenue$5,867,408
XI-2 Total expenses$5,856,583
XI-3 Revenue less expenses$10,825
XI-4 Net assets at start of year$24,552
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$35,377

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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