Child Development Institute FY2022 filing

Tax-deductible

Reseda, CA501(c)(3)Mental HealthEIN 95-4545540Revenue $4.5M in FY2022

On file with the IRScdikids.org18050 Vanowen St, 91335-5638 · Reseda, CATax-exempt since Dec 1995Publicly supported charity — 170(b)(1)(A)(vi)

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The mission of Child Development Institute is to help all children achieve their optimal Development by supporting the relationships and environments which shape early Development.

501(c)(3) charity; gifts are tax-deductible.
81¢ of each $1 spent went to programs.
$260K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2022 · 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
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
5 of 6
filings with a surplus
Average surplus $347K a year · 8% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
81%
of spending
Looks good: 81% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$260K
to officers and key staff · 6% of spending
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.7 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $39K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$3.4M
41% of total assets
Looks good: liabilities are 41% 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
$4.5M
-2% vs prior year
Spent
$4.2M
To programs
81%
Net assets
$4.8M
By yearFY2020–FY2025
Revenue
$4.5M
FY2022▼ -2%
Tap a bar for its year
Revenue by fiscal year
FY2020$5.6M
FY2021$4.5M
FY2022$4.5M
FY2023$5.4M
FY2024$3.3M
FY2025$3.7M
Expenses
$4.2M
FY2022▲ +4%
Tap a bar for its year
Expenses by fiscal year
FY2020$4.7M
FY2021$4.0M
FY2022$4.2M
FY2023$4.2M
FY2024$4.0M
FY2025$3.7M
Net assets
$4.8M
FY2022▲ +6%
Tap a bar for its year
Net assets by fiscal year
FY2020$4.1M
FY2021$4.6M
FY2022$4.8M
FY2023$6.0M
FY2024$5.3M
FY2025$5.3M

From the FY2022 Form 990 (year ending June 2022) · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 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 Dec 1995.

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

Where the money goes

81 cents of each dollar spent went to programs.

Program services 81% · $3.4M Management & general 13% · $540K Fundraising 6% · $247K

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

13 people listed on the 990; $260K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
Founder/Co-CEO
$180,625Pt VII · Sec A
President, CEO
$79,505Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Tessa Graham’s $110K as President / CEO is at the 36th percentile of top reported officer pay among 1683 $1–10M mental health 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 · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Joan Maltese$93,747$117,759$194,955$180,625——
Joan Maltese PHD————$152,500$136,250
Tessa Graham$109,996$109,966$103,314$79,505——

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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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 children's optimal development by strengthening relationships and environments.

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Provided by the organization

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3 programs · $2.8M · in their own filed words · FY2021
01

Infant development program- the child development institute has a long term commitment to infants and toddlers and their families. From our inception we have strived to support families in their search as they develop a new vision for their child with special needs and the child's future in their community.

$1.6Mprogram expense
02

Early learning center- cdi owns and operates two early learning centers ("elc") in canoga park and reseda, california. The elcs are free and open to the community with play and learning spaces and backyard gardens for families with young children. The elc is staffed with cdi administrative staff and community partners.

$730Kprogram expense
03

Los Angeles Unified School District Non-Public School (npa)

We support children, their classmates and teachers in the classroom to assure the highest level of inclusion for each child with exceptional needs so that each child benefits educationally from the child's individualized edu- cation program (iep).

$482Kprogram 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 · FY2024
Total grants receivedfrom 3 funders$39K
See all 3 funders →

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$4.5M
Ln 12
Fees for servicesLn 2g$2.4M
Gifts and grantsLn 1h$2.0M
Other incomeLn 4–11$23K
Money outPt IX
$4.2M
Ln 25
Programscol B$3.4M
Managementcol C$540K
Fundraisingcol D$247K
Owns and owesPt X
$4.8M
net assets · Ln 32
Cash and savingsLn 1–2$584K
Total assetsLn 16$8.2M
LiabilitiesLn 26$3.4M
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$2.0M
Government grantsLn 1e$539K
Fundraising eventsLn 1c$17K
Fees for servicesLn 2g$2.4M
Investment incomeLn 3$1K
Other incomeLn 4–11$23K
Total revenueLn 12$4.5M
Assets in detailPt X, end of year
CashLn 1$579K
SavingsLn 2$5K
Cash and savings togetherLn 1–2$584K
Land, buildings, equipmentLn 10c$6.8M
Other assetsLn 15$8K
Total assetsLn 16$8.2M
LiabilitiesLn 26$3.4M
Net assetsLn 32$4.8M
OperationsPt I, VI
EmployeesI 5119
VolunteersI 6100
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 FY22End FY22
Cash and savingsLn 1–2$980K$584K
Land, buildings, equipmentLn 10c$7.0M$6.8M
Total assetsLn 16$8.6M$8.2M
LiabilitiesLn 26$4.0M$3.4M
Net assetsLn 32$4.6M$4.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$260K$208K$34K$18K
Other salaries and wagesLn 7$2.2M$1.7M$283K$145K
Other employee benefitsLn 9$208K$160K$41K$7K
Payroll taxesLn 10$196K$157K$26K$13K
Legal feesLn 11b$7K$7K$0$0
Accounting feesLn 11c$68K$2K$67K$55
Professional fundraising feesLn 11e$46K$46K
Office expensesLn 13$62K$57K$5K$819
OccupancyLn 16$280K$269K$8K$3K
InterestLn 20$125K$116K$6K$4K
Depreciation, depletion and amortizationLn 22$303K$283K$18K$2K
InsuranceLn 23$87K$82K$3K$2K
Other expenses (24a–d)Ln 24$268K$227K$37K$3K
All other expensesLn 24e$120K$104K$13K$3K
Total functional expensesLn 25$4.2M$3.4M$540K$247K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $3.7M$3.7M$59K$5.3M 990 PDF
FY2024 $3.3M$4.0M−$684K$5.3M 990 PDF
FY2023 $5.4M$4.2M$1.1M$6.0M 990 PDF
FY2022 Viewing $4.5M$4.2M$258K$4.8M 990 PDF
FY2021 $4.5M$4.0M$515K$4.6M 990 PDF
FY2020 $5.6M$4.7M$821K$4.1M 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 FY2022 990 (6 parts)
Part I · Summary $4,450,678 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,721,053$2,010,993
I-9 Program service revenuePrior year $2,760,473$2,415,566
I-10 Investment incomePrior year $88$1,190
I-11 Other revenuePrior year $56,922$22,929
I-12 Total revenuePrior year $4,538,536$4,450,678
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $2,816,711$2,826,592
I-16a Professional fundraising feesPrior year $42,500$45,500
I-17 Other expensesPrior year $1,164,513$1,320,827
I-18 Total expensesPrior year $4,023,724$4,192,919
I-19 Revenue less expensesPrior year $514,812$257,759
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 $4,450,678 across 9 lines filed
VIII-1c Fundraising events$17,100
VIII-1e Government grants$539,172
VIII-1f All other contributions, gifts and grants$1,454,721
VIII-1h Total contributions, gifts and grants$2,010,993
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$2,415,566
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $1,190$1,190
VIII-6 Net rental income or lossExcluded from tax $35,020$35,020
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax −$12,091−$12,091
VIII-12 Total revenueRelated to mission $2,415,566 · Unrelated business $0 · Excluded from tax $24,119$4,450,678
Part IX · Statement of functional expenses $4,192,919 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $208,104 · Management $33,817 · Fundraising $18,209$260,130
IX-7 Other salaries and wagesPrograms $1,735,182 · Management $282,861 · Fundraising $145,047$2,163,090
IX-9 Other employee benefitsPrograms $159,642 · Management $40,623 · Fundraising $7,336$207,601
IX-10 Payroll taxesPrograms $157,268 · Management $25,628 · Fundraising $12,875$195,771
IX-11b Legal feesPrograms $7,345 · Management $0 · Fundraising $0$7,345
IX-11c Accounting feesPrograms $1,650 · Management $66,770 · Fundraising $55$68,475
IX-11e Professional fundraising feesFundraising $45,500$45,500
IX-13 Office expensesPrograms $56,508 · Management $5,164 · Fundraising $819$62,491
IX-16 OccupancyPrograms $268,727 · Management $7,911 · Fundraising $2,869$279,507
IX-20 InterestPrograms $115,576 · Management $5,950 · Fundraising $3,570$125,096
IX-22 Depreciation, depletion and amortizationPrograms $282,944 · Management $17,847 · Fundraising $2,461$303,252
IX-23 InsurancePrograms $81,589 · Management $3,088 · Fundraising $2,253$86,930
IX-24 Other expenses (24a–d)Programs $227,302 · Management $37,324 · Fundraising $3,410$268,036
IX-24e All other expensesPrograms $103,804 · Management $13,135 · Fundraising $2,756$119,695
IX-25 Total functional expensesPrograms $3,405,641 · Management $540,118 · Fundraising $247,160$4,192,919
Part X · Balance sheet $8,229,118 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $778,135$579,482
X-2 Savings and temporary cash investmentsStart of year $202,000$4,655
X-3 Pledges and grants receivableStart of year $101,346$445,000
X-4 Accounts receivableStart of year $427,660$343,528
X-9 Prepaid expenses and deferred chargesStart of year $29,176$43,837
X-10c Land, buildings and equipment, netStart of year $7,018,508$6,804,976
X-15 Other assetsStart of year $7,640$7,640
X-16 Total assetsStart of year $8,564,465$8,229,118
X-17 Accounts payable and accrued expensesStart of year $336,614$314,341
X-19 Deferred revenueStart of year $14,646$7,999
X-24 Unsecured notes and loans payableStart of year $729,978$170,806
X-26 Total liabilitiesStart of year $3,982,663$3,389,557
X-27 Net assets without donor restrictionsStart of year $4,261,036$4,039,519
X-28 Net assets with donor restrictionsStart of year $320,766$800,042
X-32 Total net assets or fund balancesStart of year $4,581,802$4,839,561
X-33 Total liabilities and net assetsStart of year $8,564,465$8,229,118
Part XI · Reconciliation of net assets $4,839,561 net assets at year end
XI-1 Total revenue$4,450,678
XI-2 Total expenses$4,192,919
XI-3 Revenue less expenses$257,759
XI-4 Net assets at start of year$4,581,802
XI-10 Net assets at end of year$4,839,561

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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