Children's Development Academy Inc

What it reported doing in 2024

In 2024-2025, the children's development academy (cda) provided high-quality, affordable early care and learning programs to more than 200 children from low-income families who otherwise would not have the opportunity to attend preschool. The cda serves preschool children ages 1 to 5, including three Georgia pre-k classrooms. The cda employs full time, experienced and highly qualified teachers. Our low student-teacher ratios ensure that each student receives daily interaction and individualized instruction that studies have shown ensures positive outcomes when students reach kindergarten and beyond. The cda's primary objective is kindergarten readiness, and children entering our one year-old classroom today receive the foundation necessary for a stronger start in kindergarten at age five and of achieving the vital educational milestone of reading at the third grade level when they are eight. The cda follows evidence-based practices of quality early childhood education, early intervention, nutrition, and healthcare that support a child's intellectual development and academic success. The cda follows the play-based creative curriculum that promotes social/emotional, physical, cognitive, and language development, and our comprehensive preschool program includes the following for each child: an early literacy program focusing on pre-reading skills and language acquisition; enrichment activities including field trips, cultural performances, and nature explorations, and in-center visits from community helpers; parent-teacher conferences, parent workshops and family-based activities that inform and engage parents in their child's education; developmental assessments that ensure that students are on track; and each child receives a nutritious breakfast, lunch, and snack each day, following Georgia's bright from the start and cacfp nutrition guidelines. Cda families have incomes that put high quality early education out of reach financially. Fundraising allows the cda to provide free to extremely affordable tuition to our families on a sliding scale based upon household size and income. The average cost for preschool in our community is over $400 per week, but most cda families pay less than $100 per week to attend, with many families paying nothing at all. Keeping our programs highly affordable for low-income families is our number one priority and is only possible as a result of the generosity of our donors, corporate partners, and foundations.

Financial Efficiency

• Mission deployment rate: 71.8%; rating input score 72
• Program expense ratio: 79.5%; rating input score 80
• Fundraising efficiency: $9.88 raised per $1 spent on fundraising; rating input score 37; 37th percentile among comparable filings

Transparency & Controls

• Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
• Pay-setting controls: Limited
• Foreign activity oversight: Limited
• Grant itemization coverage: Limited
• Major donor itemization: Yes; rating input score 100
• Related-party transparency: Limited

Accountability

• Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
• Governance controls: 7 of 8 controls in place; rating input score 88
  • Conflict-of-interest policy: Pass
  • Whistleblower policy: Pass
  • Document-retention policy: Pass
  • CEO compensation review process: Pass
  • Other executive compensation review process: NotApplicable
  • Form 990 shared with the board: Pass
  • Board meeting minutes documented: Pass
  • Audit committee oversight: Fail
  • Independent financial-statement audit: Pass

Sustainability

• Operating margin: 10%; rating input score 62; 62nd percentile among comparable filings
• Total-asset coverage ratio: 1.12; rating input score 41; 41st percentile among comparable filings
• Liabilities to assets ratio: 0.09; rating input score 60; 60th percentile among comparable filings
• Officer compensation ratio: 3%; rating input score 69; 69th percentile among comparable filings

Growth

• Program expense growth: 2% per year; rating input score 100; 22nd percentile among comparable filings
• Revenue growth: 3.7% per year; rating input score 100; 32nd percentile among comparable filings
• Asset growth: 1.1% per year; rating input score 100; 16th percentile among comparable filings