2024-04-22T14:51:05-07:00 2023-06-30 954401626 Vasin Heyn & Company 5000 N Parkway Calabasas 201 Calabasas CA 91302 990 2022-07-01 942524785 Community Resources for Children COMM 7072530376 3299 Claremont Way Suite 1 Napa CA 94558 Erika Lubensky Executive Dir. 2024-04-22 true Erika Lubensky 999009999 true Rolland Vasin P00644882 8182223500 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z Erika Lubensky 3299 Claremont Way Suite 1 Napa CA 94558 8112579 false X www.crcnapa.org X 1978 CA To provide resources for the early care and education of children in Napa County. 6 6 21 28 0 5842894 8093425 204 0 471 9072 6753 9607 5850322 8112104 300718 931425 0 1267725 1506971 0 0 4121048 5599760 5689491 8038156 160831 73948 7062931 5989658 5841257 4693814 1221674 1295844 X Community Resources for Children (CRC) provides adults, who care for children, with the knowledge, tools and resources so that children thrive and continue to learn. false false 5570239 Contracts CAPP, C2AP, C3AP: Alternative Payment Programs are intended to serve two primary purposes: (1) enable low to moderate income families to work, pursue an education, seek employment and (2) improve the cognitive and educational development of children from said households. The Alternative Payment Program implements the guidelines issued by the California Department of Social Services to determine which families are eligible for a payment assistance voucher. Once a family is determined to be eligible for a voucher, Case Managers work with the family to connect them to child care. The Alternative Payment Program then reimburses the child care provider directly for the hours of eligible care authorized for the family. During FY 2022-2023, payment assistance was provided to 705 children and 469 families. 752981 CDSS Stipends for CAPP, C2AP & C3AP: As part of the COVID-19 relief efforts and SB115 and AB179, the State of California supported child care by distributing several rounds of child care stipends ($1,031-$1,442 per enrolled subsidized child) which were distributed by CRC to child care providers serving families who receive subsidized child care. Stipends were meant to help providers with hardships caused by the pandemic such as reduced enrollment, increased teacher-to-child ratios, additional cleaning costs, and other costs. 533265 Quality Counts and Early Learning Programs:Quality Counts provides information, resources, and coaching at no cost to early care and education programs, including centers, family child care homes and informal caregivers serving children ages 0-5. The program goal is to enhance the quality of learning programs and to recognize the effort of early childhood professionals to provide optimum learning environments and experiences for the children in our county. During 2022-2023, there were 47 sites participating in Quality Counts serving more than 3,366 children. See Schedule O for further details. 1135701 7992186 true true false false false false false false false false true false false true true true true false false false false false false false true false false false true true false false false false false false false false false false false false false false false false false true 133 0 true 21 true false false false false false false false 0 false false false false false false false X 6 6 false false false false false false false true true false false true true true true true true true false false CA X X X X Maria Bernal 7072530376 3299 Claremont Way Suite 1 Napa CA 94558 Erika Lubensky Executive Dir. 40.00 0.00 X 162945 0 7398 Maria Bernal Dir.of.Fin.&Ope 40.00 0.00 X 97661 0 10439 Megan Conroy Chair 2.00 0.00 X X 0 0 0 Deborah Elliott Vice Chair 2.00 0.00 X X 0 0 0 Ryan Pio Roda Treasurer 2.00 0.00 X X 0 0 0 Jessica Tingey Secretary 2.00 0.00 X X 0 0 0 Victoria Morgese Board Member 2.00 0.00 X 0 0 0 Rashelle Casillas Board Member 2.00 0.00 X 0 0 0 Carole Kent Emeritus Member 2.00 0.00 X 0 0 0 260606 17837 1 false true false Guadalupe Marin Garcia 670 Costa Drive Napa CA 94558 Child Care Provider 191702 Araceli Marin Garcia 3572 Baxter Ave Napa CA 94558 Child Care Provider 190343 Christine Brown 1008 Hudson Lane Napa CA 94558 Child Care Provider 179318 Eva Perez 2549 Merced St Napa CA 94558 Child Care Provider 166431 Napa County Office of Education - Napa Valley 2121 Imola Ave Napa CA 94559 Child Care Provider 162122 13 15491 7415830 662104 8093425 Fees for Services 624410 0 9072 9072 0 0 0 0 15491 475 -475 0 0 Other Revenue 900099 10082 10082 10082 8112104 10082 9072 0 931425 931425 0 0 300340 298405 1935 0 1021651 995680 25971 0 103045 99565 3480 81935 79985 1950 0 0 0 0 0 0 0 7462 7462 0 0 0 81178 81178 0 0 0 0 0 222 222 8663 8663 Provider Payments 5225035 5225035 Materials and Supplies 84748 81912 2836 Dues, Memberships and Fees 61429 60360 1069 Other Operating Expenses 57767 49991 7776 73256 72525 731 8038156 7992186 45970 0 6196508 164247 558040 4554245 0 300140 238963 0 0 0 0 8021 9755 23030 23030 222 0 0 0 0 0 1022448 7062931 5989658 504700 644327 5317018 3981847 19539 67640 5841257 4693814 X 1221674 1295844 1221674 1295844 7062931 5989658 X 73948 222 X false true X true true true X 3602801 4477058 6468495 5842894 8093425 28484673 0 0 3602801 4477058 6468495 5842894 8093425 28484673 0 28484673 448 1360 380 471 9072 11731 0 1902 4263 4836 6753 10082 27836 28524240 0.99860 0.99880 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4917 4917 18113 18113 Operating lease, right-of-use 27364 1022448 Due to State CD Reserve 40276 Operating lease liability 27364 67640 X 8112801 697 697 8112104 8112104 8038631 475 475 8038156 8038156 Part X : FIN48 Footnote CRC has adopted Financial Accounting Standards Board Accounting Standards Codification (ASC) Section 740-10, which clarifies the accounting for uncertainty in income taxes. ASC Section 740-10 prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Section 740-10 requires that an organization recognize in the financial statements the impact of the tax position if that position will more likely than not be sustained on audit, based on the technical merits of the position. As of and for the year ended June 30, 2023, CRC had no material unrecognized tax benefits, tax penalties or interest.CRCs Forms 990, Return of Organization Exempt from Income Tax, for each of the tax years ended June 30, 2022, 2021, and 2020, are subject to examination by the IRS, generally for 3 years after they were filed.CRCs Forms 199, California Exempt Organization Return, for each of the tax years ended June 30, 2022, 2021, 2020, and 2019, are subject to examination by the Franchise Tax Board, generally for 4 years after they were filed. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Government Funded Asset Depreciation $222 Special event expenses $475 Part XII, Line 2d: Other expenses and losses per audited F/S Special event expenses $475 X X X X X X false Spring Into Action for Children 15491 15491 475 15491 15491 475 475 -475 true 0 0 SB 140, First 5, CC-Expansion, etc. 64 931425 Book X X false false false false false false false false false Erika Lubensky Executive Dir. 162945 7398 170343 Form 990, Part III, Line 4d OTHER PROGRAM SERVICES 4: Contract CCIP: The Child Care Initiative Project delivers training to assist them in developing quality learning experiences and environments for children in their care. Trainings included best practices in education (such as infant/toddler care, trauma-informed care, dual language learners, inclusion of children with special needs, anti-bias), business fundamentals training (Contracts & Policies, Communicating with Families), wellness and peer support groups, as well as CPR/First Aid Training. In 2022-2023, the Child Care Initiative Project provided training and support to 137 adults. Total program expenses were $24,500. OTHER PROGRAM SERVICES 5: Contract Stage 1 or CalWORKS Program: CalWORKS primary purpose is to enable eligible families to accomplish their approved activity, so they can become self sufficient over the long-term. The Napa County Self-Sufficiency Division determines which families are eligible for a payment assistance voucher. When a CalWORKS participant is eligible to receive child care services, a Stage 1 Authorization is sent to Community Resources for Children. CRC works with CalWORKS families to connect them to child care. The Alternative Payment Program then reimburses the child care provider directly for the hours of eligible care authorized for the family. During FY 2022-2023, CalWORKS payment assistance was provided to 82 children and 53 families.Total program expenses were: $449,434 OTHER PROGRAM SERVICES 6: OTHER PROGRAM SERVICES 7: CDSS Stipends for CAPP, C2AP & C3AP: As part of the COVID-19 relief efforts and SB115 and AB179, the State of California supported child care by distributing several rounds of child care stipends ($1,031-$1,442 per enrolled subsidized child) which were distributed by CRC to child care providers serving families who receive subsidized child care. Stipends were meant to help providers with hardships caused by the pandemic such as reduced enrollment, increased teacher-to-child ratios, additional cleaning costs, and other costs. OTHER PROGRAM SERVICES 8: OTHER PROGRAM SERVICES 9: Contract CHST: The California Health and Safety Training program provides reimbursements to child care providers and prospective providers to cover the cost of required Preventative Health and Safety and CPR/First Aid training. Total program expenses were $2,811. OTHER PROGRAM SERVICES 10: OTHER PROGRAM SERVICES 11: Total Napa Valley Vintners other program expenses were $1,779. OTHER PROGRAM SERVICES 12: Total Small Projects other program expenses were $30,617. OTHER PROGRAM SERVICES 13: The BRIDGE program: provides child care vouchers, child care navigation services, and Trauma Informed Care Trainings to children that are Napa County dependents and their child care providers when a child is placed out of the home. Child Welfare Services determines family eligibility and sends Community Resources for Children referrals for BRIDGE eligible foster families, resource families, or relative caregivers. The BRIDGE program prioritizes streamlined enrollments, continuity of care between placements, and TIC resource availability to providers. In FY 2022-2023 the BRIDGE program served 13 children and 11 families. Total program expenses were $106,122. Form 990, Part VI, Section B, Line 11b The Form 990 is e-mailed to the Board of Directors. They review and approve the 990 prior to submission. Form 990, Part VI, Section B, Line 12c There is an annual affirmation and disclosure statement. Form 990, Part VI, Section B, Line 15a Board committee reviews and sets compensation based on most current salary andbenefit surveys. Form 990, Part VI, Section C, Line 18 Financial statements are available on own website. All other documents are availale upon request. Form 990, Part VI, Section C, Line 19 On Website and upon request. Form 990, Part XI, Line 9 Government Funded Asset Depreciation = $222 Form 990, Part III, Line 4b - Program Service Accomplishments Quality Counts and Early Learning Programs:Quality Counts provides information, resources, and coaching at no cost to early care and education programs, including centers, family child care homes and informal caregivers serving children ages 0-5. The program goal is to enhance the quality of learning programs and to recognize the effort of early childhood professionals to provide optimum learning environments and experiences for the children in our county. During 2022-2023, there were 47 sites participating in Quality Counts serving more than 3,366 children. Over the past year, participants of Quality Counts have developed quality improvement plans, received individualized coaching, accessed an array of free professional development trainings and been provided with incentives and materials to support quality learning environments.The Toy Library and Early Learning Center provides a safe, enriching and inspiring venue for families and caregivers to seek advice about their child's development and access early learning resources to support their child's learning and developmental growth. Quality toys and early learning materials are available for loan at no cost to families and early childhood educators. CRC staff are available to provide developmental screenings using the ASQ-3/ASQ-SE and create Individual Development Support Plans that allow parents/caregivers to match their children's developmental needs with toys and materials. An annual No Sweet Trick or Treat Halloween event is also held every year in October which is open to the community. In 2022-2023, the Toy Library and Early Learning Center served 225 children and their 218 parents/caregivers.Our early learning program offerings include bilingual playgroups and our Active Minds program. Through these programs, parents/caregivers are empowered as their child's first teacher through modeling and coaching from our staff to learn more about their child's stage of development, to engage their children in a way that increases skill development and to foster quality early learning experiences for their children. Parents/caregivers are also supported with resources and materials, such as books and activities, that they can use to continue extending learning at home. In 2022-2023, these programs served 104 children and their 94 parents/caregivers.Total program expenses were $533,265.