Child Development Associates Incorporated
Public records show a registered, tax-exempt organization in good standing.
What it says it does
To empower and promote the well-being of families, child care providers, and the greater community through financial and support services.
- Income
- $307.2 million
- Spending
- $305.3 million
- Spent on programs
- 96%
- Reserves
- 0.1 months of spending
- Largest source of income
- government grants, 99%
- Employees
- 334
- Highest pay
- $567,390, president & ceo
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 48 out of 100. Higher than 30% of charities in its peer group (human services, over $100m).
Reserves
4 of 35Spendable reserves would cover 0.1 months of spending.
Debt
2 of 20It owes 97% of what it owns.
Living within its means
12 of 15Income exceeded spending by 1% of income.
Income trend
15 of 15Income rose 38% on the year before.
Spending floor
15 of 1596% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100. Higher than 29% of charities in its peer group (human services, over $100m).
Independent board
25 of 256 of 7 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (4)
- $218.2 million spent. Child care services are funded by U.S. Dept. of Health and Human Services and California Department of Social Services. The Alternative Payment Programs help low to moderate income families and families who are currently or have received CalWORKS cash aid assistance within the past twenty four months with free or reduced cost child care services. The programs served approximately 19,706 children during 249 days of operation.American Rescue Plan Act (ARPA) stabilization funds (AB 179), enacted in September 2022, and AB 110, enacted May 2023, re-appropriated unspent American Rescue Plan Act (ARPA) stabilization funds, distributed through several rounds of flat-rate, one-time, per-child stipends to child care providers who served children receiving subsidies in the month of April 2022.
- $62.7 million spent. Supplemental Rate Payments are funded by the California Department of Social Services to provide additional reimbursement to eligible child care providers serving families who receive subsidized child care assistance. These payments are intended to help offset rising operating costs, support quality improvements, and strengthen the stability of the child care system by supplementing standard rates. The Supplemental Rate Payment Program supports providers who serve low- to moderate-income families, helping ensure continued access to safe, reliable child care.
- $11.4 million spent. Child and Adult Care Food Program is funded by U.S. Dept. of Agriculture and California Department of Social Services. This program reimburses child care providers for the nutritious meals they serve to the children in their care. CDA currently sponsors approximately 1,006 Family Child Care Homes throughout San Diego County, Orange County, Riverside County, San Bernardino County, Imperial County, and a portion of Los Angeles County.
- $1.8 million spent. CDA received the following other funding:Shared Service Alliance:From First 5 San Diego, County of San Diego, and YMCA, CDAs role is to support participating child care Providers, with a targeted emphasis on family child care homes, in regions with verifiable child care deserts, with bolstering the sustainability of their business and enhance business resilience.Alternative Payment Program Administrative Supports:Administrative funding appropriated in Senate Bill 104 to support families as well as the activities related to the Child Care Providers United bargaining agreement. These activities included, but are not limited to, dues deduction, meeting new Subsidized Provider Report requirements outlined in the Memorandum of Understanding, and any additional data collection related to CCPU data requests.Total program expenses were: $1,801,955
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending June 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since October 1986.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.