Child Care Development Services INC

Gresham, ORUnknown exempt organization EIN 93-0686681Revenue $4.9M in FY2020Files the 990-N e-Postcard (latest 2020). Last full Form 990: 2019.

On file with the IRSccdsmetro.orgGresham, OR

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Child Care Services to enrich the mental and physical welfare of children in Child Care, and to provide Services to children, parents, and providers of Child Care which

Form 990 Part I, line 1, FY2020. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 93-0686681) · Dispute this line
99¢ of each $1 spent went to programs.
$57K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
Latest return
FY2020
latest 990-N e-Postcard
The latest return is for FY2020, 6 tax years back.
IRS e-file · Filing history
Spent on programs
99%
of spending
99% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$57K
to officers and key staff · 1% of spending
Pay to officers and key staff is 1% of spending.
Part VII, Section A
0.1 mo
of spending, in cash
0.1 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $21
1 funder names it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$502K
104% of total assets
Liabilities are 104% of assets.
Pt X · Ln 26
Independent board members
4
of 4 voting members
4 of 4 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$4.9M
Spent
$5.0M
To programs
99%
Net assets
−$19K

From the FY2020 Form 990 (year ending September 2020) · see the original

Is it real?

Yes. Never revoked by the IRS. Files the 990-N e-Postcard (latest 2020). Last full Form 990: 2019.

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

Where the money goes

99 cents of each dollar spent went to programs.

Program services 99% · $4.9M Management & general 1% · $49K

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

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Who runs it and what they're paid

5 people listed on the 990; $57K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
Executive Director
$56,528Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
See Child Care Development Services 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

Enriches children's well-being and supports their caregivers.

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2 programs · $4.9M · in their own filed words · FY2019
01

Child Care Food Program

The organization provides nutrition training for, and cash reimbursements to, family child care providers serving nutritious meals. State registered family child care providers are reimbursed for well-balanced meals that meet usda guidelines.

Form 990 Part III, line 4, FY2019. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 93-0686681) · Dispute this line
$4.9Mprogram expense
02

Resource and Referral Services

The organization provides resource and referral services for parents, providers, employers, and the community to help employees balance their work and family responsibilities.

Form 990 Part III, line 4, FY2019. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 93-0686681) · Dispute this line
$671program expense

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 · FY2020
Total grants receivedfrom 1 funder$21

Federal money

Single Audit · Federal Audit Clearinghouse · money spent from federal programs
Year ending Sep 2020 · $4.9M federal money spent
Child and Adult Care Food ProgramDepartment of Agriculture · ALN 10.558 · Through Oregon Department of Education$4.9M

The auditor reported no findings.

Year ending Sep 2019 · $5.9M federal money spent
Child and Adult Care Food ProgramDepartment of Agriculture · ALN 10.558 · Through Oregon Department of Education$5.9M
Job Opportunities for Low-Income IndividualsDepartment of Health and Human Services · ALN 93.593 · Through Easter Seals of Oregon$635

The auditor reported no findings.

Year ending Sep 2018 · $6.5M federal money spent
Child and Adult Care Food ProgramDepartment of Agriculture · ALN 10.558 · Through Oregon Department of Education$6.5M
Job Opportunities for Low-Income IndividualsDepartment of Health and Human Services · ALN 93.593 · Through Easter Seals of Oregon$1K

The auditor reported no findings.

Year ending Sep 2017 · $7.1M federal money spent
Child and Adult Care Food ProgramDepartment of Agriculture · ALN 10.558 · Through Oregon Department of Education$7.1M
Job Opportunities for Low-Income IndividualsDepartment of Health and Human Services · ALN 93.593 · Through Easter Seals of Oregon$2K

The auditor reported no findings.

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$4.9M
Ln 12
Gifts and grantsLn 1h$4.9M
Fees for servicesLn 2g$1K
Investment incomeLn 3$55
Money outPt IX
$5.0M
Ln 25
Programscol B$4.9M
Managementcol C$49K
Owns and owesPt X
−$19K
net assets · Ln 32
Cash and savingsLn 1–2$38K
Total assetsLn 16$483K
LiabilitiesLn 26$502K
PeoplePt VI, VII
5
listed · VII A
PaidVII A1
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$4.9M
Government grantsLn 1e$4.9M
Fees for servicesLn 2g$1K
Investment incomeLn 3$55
Total revenueLn 12$4.9M
Assets in detailPt X, end of year
CashLn 1$125
SavingsLn 2$38K
Cash and savings togetherLn 1–2$38K
Pledges and grants receivableLn 3$442K
Prepaid expenses and deferred chargesLn 9$4K
Total assetsLn 16$483K
LiabilitiesLn 26$502K
Net assetsLn 32−$19K
OperationsPt I, VI
EmployeesI 516
VolunteersI 60
Fiscal year endsHeaderSeptember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$64K$38K
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$564K$483K
LiabilitiesLn 26$507K$502K
Net assetsLn 32$57K−$19K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of officers and key staff (Part IX, line 5)Ln 5$60K$60K$0$0
Other salaries and wagesLn 7$276K$276K$0$0
Other employee benefitsLn 9$51K$51K$0$0
Payroll taxesLn 10$28K$28K−$217$0
Other fees for servicesLn 11g$17K$13K$4K$0
Office expensesLn 13$41K$31K$10K$0
OccupancyLn 16$47K$47K$0$0
TravelLn 17$18K$16K$2K$0
InsuranceLn 23$6K$6K$0$0
Other expenses (24a–d)Ln 24$4.4M$4.4M$33K$0
Total functional expensesLn 25$5.0M$4.9M$49K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2020 Latest ViewingFiled with the IRS Jan 16, 2021 $4.9M$5.0M−$76K−$19K 990 PDF

Files the 990-N e-Postcard (latest 2020). Last full Form 990: 2019. The 990-N has no money details, and postcard years before 2020 are not published by the IRS.

Schedules filed Part IV

I · Grants O · Explanations
See the full FY2020 990
Part I · Summary $4,906,276 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $5,941,449$4,904,956
I-9 Program service revenuePrior year $47,340$1,265
I-10 Investment incomePrior year $42$55
I-11 Other revenue$0
I-12 Total revenuePrior year $5,988,831$4,906,276
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $510,360$416,039
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $5,467,289$4,565,862
I-18 Total expensesPrior year $5,977,649$4,981,901
I-19 Revenue less expensesPrior year $11,182−$75,625
Part VI · Governance 4 of 4 board members independent, 1 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
VI-13 Written whistleblower policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $4,906,276 across 6 lines filed
VIII-1e Government grants$4,900,829
VIII-1f All other contributions, gifts and grants$4,127
VIII-1h Total contributions, gifts and grants$4,904,956
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$1,265
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $55$55
VIII-12 Total revenueRelated to mission $1,265 · Unrelated business $0 · Excluded from tax $55$4,906,276
Part IX · Statement of functional expenses $4,981,901 across 10 lines filed
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $60,464 · Management $0 · Fundraising $0$60,464
IX-7 Other salaries and wagesPrograms $276,426 · Management $0 · Fundraising $0$276,426
IX-9 Other employee benefitsPrograms $51,221 · Management $0 · Fundraising $0$51,221
IX-10 Payroll taxesPrograms $28,145 · Management −$217 · Fundraising $0$27,928
IX-11g Other fees for servicesPrograms $12,807 · Management $4,478 · Fundraising $0$17,285
IX-13 Office expensesPrograms $31,389 · Management $9,674 · Fundraising $0$41,063
IX-16 OccupancyPrograms $46,808 · Management $0 · Fundraising $0$46,808
IX-17 TravelPrograms $16,227 · Management $1,835 · Fundraising $0$18,062
IX-23 InsurancePrograms $5,619 · Management $0 · Fundraising $0$5,619
IX-24 Other expenses (24a–d)Programs $4,403,842 · Management $33,183 · Fundraising $0$4,437,025
IX-25 Total functional expensesPrograms $4,932,948 · Management $48,953 · Fundraising $0$4,981,901
Part X · Balance sheet $483,302 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $125$125
X-2 Savings and temporary cash investmentsStart of year $64,325$37,821
X-3 Pledges and grants receivableStart of year $473,420$441,510
X-4 Accounts receivableStart of year $2,722$0
X-9 Prepaid expenses and deferred chargesStart of year $23,644$3,846
X-10c Land, buildings and equipment, netStart of year $0$0
X-16 Total assetsStart of year $564,236$483,302
X-17 Accounts payable and accrued expensesStart of year $497,411$420,401
X-19 Deferred revenueStart of year $10,000$0
X-24 Unsecured notes and loans payableStart of year $0$81,701
X-26 Total liabilitiesStart of year $507,411$502,102
X-27 Net assets without donor restrictionsStart of year $55,218−$20,407
X-28 Net assets with donor restrictionsStart of year $1,607$1,607
X-32 Total net assets or fund balancesStart of year $56,825−$18,800
X-33 Total liabilities and net assetsStart of year $564,236$483,302
Part XI · Reconciliation of net assets −$18,800 net assets at year end
XI-1 Total revenue$4,906,276
XI-2 Total expenses$4,981,901
XI-3 Revenue less expenses−$75,625
XI-4 Net assets at start of year$56,825
XI-10 Net assets at end of year−$18,800

Form 990 e-file FY2020 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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