Child Development Associates
Legal name: Child Development Associates Inc
Nonprofit profile at a glance
- EIN
- 330050042
- IRS 990 coverage
- 2009–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Bonita, CA, United States
- Phone
- (619) 427-4411
- Rating
- 86
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $307,153,597
- Expenses
- $305,259,419
- Assets
- $86,442,560
- Liabilities
- $83,598,531
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
15 people listed
Executive titles in this filing
- Richard Richardson (President & CEO)
- Jolie Buberl (Vice President)
Highest reported compensation
- Richard Richardson (President & CEO): $567,390 total reported compensation
- Jorge Hernandez (VP & Treasurer): $409,803 total reported compensation
- Jolie Buberl (Vice President): $368,405 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
CDA is a community based, multiservice non-profit agency with over 370 employees dedicated to creating positive change in our local community. We believe that all families deserve equal access to supportive services that will promote children’s healthy development and future success. Mission: To empower and promote the well-being of families, child care providers, and the greater community through financial and support services. To empower and promote the well-being of families, child care providers, and the greater community through financial and support services.
What it reported doing in 2024
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
Operating model
- Revenue model
- Grant-funded. 99% of the money available for current operations came from government grants.
- Distribution model
- Direct operator. The filing allocates 89% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 85
- Transparency & Controls: 91
- Accountability: 92
- Sustainability: 29
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 95.8%; rating input score 96
- Program expense ratio: 96.4%; rating input score 96
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
- Pay-setting controls: 5 of 6 controls in place; rating input score 83
- Compensation committee: Pass
- Independent consultant: Pass
- Other Form 990s reviewed: Pass
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 77th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 85.7%; rating input score 86; 32nd percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 0.6%; rating input score 35; 35th percentile among comparable filings
- Total-asset coverage ratio: 0.28; rating input score 9; 9th percentile among comparable filings
- Liabilities to assets ratio: 0.97; rating input score 8; 8th percentile among comparable filings
- Officer compensation ratio: 1.1%; rating input score 73; 73rd percentile among comparable filings
Growth
- Program expense growth: 14.1% per year; rating input score 100; 86th percentile among comparable filings
- Revenue growth: 11.6% per year; rating input score 100; 82nd percentile among comparable filings
- Asset growth: 16.8% per year; rating input score 100; 89th percentile among comparable filings
Details
- What they do: 2 programs and campaigns described on the official site
- Where the money goes: 95.8% of revenue deployed · 96.4% of spending went to programs
- Governance: 6 of 7 board members independent · 9 of 9 filing controls reported
- Programs: 4 filed program accomplishments · $294.2M in reported program spending
- Leadership: top reported pay $567K · 15 people listed · 5 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $13.1M reported
- Consistency: 29 of 29 current checks pass
- Schedules: 7 filed schedules · includes major donors, grants, and executive pay
- Filing history: 16 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 9 filed money-flow records
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Sustainability: Operating margin scored 35/100.
- High — Sustainability: Total-asset coverage ratio scored 9/100.
- High — Sustainability: Liabilities to assets ratio scored 8/100.