The Community Development Center Inc

Nonprofit profile at a glance

EIN
952983603
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Carson, CA, USA
Phone
3105180776
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Child Day Care

Official website

Reported finances

Revenue
$11,522,514
Expenses
$11,179,778
Assets
$6,993,467
Liabilities
$3,989,899

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • JULIE BENAVIDES (EXECUTIVE DIRECTOR)
  • DEIDRE WITHERSPOON (President)

Highest reported compensation

  • JULIE BENAVIDES (EXECUTIVE DIRECTOR): $241,035 total reported compensation
  • NAOMI LOPEZ (SITE SUPERVISOR): $205,712 total reported compensation
  • PRISCILLA VOLLAND (Finance Director): $189,814 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the Community Development Center, Inc. is to provide quality child development services through a comprehensive program that values the total child, their family and community. We strive to provide a safe, stimulating learning environment designed to support children in developing the confidence to learn, and feel competent: to support staff in their active learning; and support parents as the child's primary teacher.

What it reported doing in 2024

A child care program receiving funds from the state of California department of social services, which provides child care and after school care to low income families through a sliding scale, staff development, and a parent training program. Collectively with program service activity #1, the community development center provided 246 program days that served approximately 321 children and their families with early education services. These services included direct child care, parenting meetings, and family child care providers trainings and meetings. The center also provided several collaborations with community service providers to offer family resources and information.

Operating model

Revenue model
Grant-funded. 100% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 100% 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: 87
  • Transparency & Controls: 74
  • Accountability: 100
  • Sustainability: 34
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.5%; rating input score 97
  • Program expense ratio: 99.5%; rating input score 99
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • 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; 66th 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: 3%; rating input score 46; 46th percentile among comparable filings
  • Total-asset coverage ratio: 0.63; rating input score 21; 21st percentile among comparable filings
  • Liabilities to assets ratio: 0.57; rating input score 24; 24th percentile among comparable filings
  • Officer compensation ratio: 8.2%; rating input score 28; 28th percentile among comparable filings

Growth

  • Program expense growth: 10% per year; rating input score 100; 70th percentile among comparable filings
  • Revenue growth: 7.1% per year; rating input score 100; 60th percentile among comparable filings
  • Asset growth: 8.6% per year; rating input score 100; 58th percentile among comparable filings

Details

  • Where the money goes: 96.5% of revenue deployed · 99.5% of spending went to programs
  • Governance: 4 of 4 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $11.1M in reported program spending
  • Leadership: top reported pay $241K · 10 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 3 contractors listed · $309K reported
  • Consistency: 30 of 30 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Sustainability: Operating margin scored 46/100.
  • High — Sustainability: Total-asset coverage ratio scored 21/100.
  • High — Sustainability: Liabilities to assets ratio scored 24/100.
  • High — Sustainability: Officer compensation ratio scored 28/100.