2025-05-02T11:17:38-07:00 2024-06-30 954401626 VASIN HEYN AND COMPANY 5000 N PKWY CALABASAS STE 104 CALABASAS CA 91302 990 2023-07-01 942524785 Community Resources for Children COMM 7072530376 3299 Claremont Way Suite 1 Napa CA 94558 Erika Lubensky Executive Dir. 2025-05-02 true true Rolland Vasin P00644882 8182223500 2023 2025-03-06 01:10:19Z Erika Lubensky 3299 Claremont Way Suite 1 Napa CA 94558 11551708 false X www.crcnapa.org X 1978 CA 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. 8 8 25 32 0 8093425 11431784 6920 9072 101576 9607 7562 8112104 11547842 931425 676264 0 1506971 1667341 0 0 5599760 8957819 8038156 11301424 73948 246418 5989658 7244018 4693814 5701756 1295844 1542262 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 7767520 6920 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 2023-2024, payment assistance was provided to 909 children in these programs. 1379761 Alternative Payment Program Capacity Grant & Child Care Providers United Support (CCPU): As part of the 2022 Budget Act signed by Governor Newsom, funding was allocated to support APPs in activities including but not limited to: enrolling families, accurate data collection, and reporting on ARPA Stabilization Grants. As part of the Child Care Provider Union Collective Bargaining Agreement, CDSS allocated funds to support APPs necessary work to be in compliance with all CCPU agreed upon requests including: dues deductions and data requests. 595752 Contract Stage 1: 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 2023-2024, CalWORKS payment assistance was provided to 86 children. 1517014 11260047 true false false false false false false false false false true false false false 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 228 0 true 25 true false false false false false false false 0 false false false false false false false X 8 8 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 151172 0 6997 Maria Bernal Dir.of.Fin.&Ope 40.00 0.00 X 97502 0 11195 Victoria Morgese Chair 2.00 0.00 X X 0 0 0 Rachelle Carreon Vice Chair 2.00 0.00 X X 0 0 0 Ryan Pio Roda Treasurer 2.00 0.00 X X 0 0 0 Megan Conroy Secretary 2.00 0.00 X X 0 0 0 Deborah Elliott Board Member 2.00 0.00 X 0 0 0 Carole Kent Emeritus Member 2.00 0.00 X 0 0 0 Gaby Narvaez Board Member 2.00 0.00 X 0 0 0 Megan Zaccaria Board Member 2.00 0.00 X 0 0 0 248674 18192 1 false true false Guadalupe Marin Garcia 670 Costa Drive Napa CA 94558 Child Care Provider 211912 Araceli Marin Garcia 3572 Baxter Ave Napa CA 94558 Child Care Provider 211697 Christine Brown 1008 Hudson Lane Napa CA 94558 Child Care Provider 206364 Evelyn Mora Arenas 1171 Garden Avenue Saint Helena CA 94574 Child Care Provider 189499 Childrens Cottage 1078 East Ave Napa CA 94558 Child Care Provider 179791 20 9350 10719280 703154 11431784 Fees for Services 624410 6920 6920 6920 101576 101576 0 0 0 0 5691 9350 3866 1825 0 0 Other Revenue 900099 5737 5737 5737 11547842 12657 101576 0 676264 676264 0 0 325577 323032 2545 0 1119388 1091833 27555 0 108791 105401 3390 113585 111320 2265 0 0 0 0 0 0 0 1616 1616 0 0 0 88265 88265 0 0 0 0 0 0 9610 9610 Provider Payments 8598533 8598533 Materials and Supplies 67327 63787 3540 Other Operating Expenses 59854 59854 Dues, Memberships and Fees 56462 54790 1672 76152 75742 410 11301424 11260047 41377 0 164247 636592 4554245 4473294 0 238963 2074795 0 0 0 0 9755 11983 23030 23030 0 0 0 0 0 1022448 47354 5989658 7244018 644327 1065067 3981847 4367774 67640 268915 4693814 5701756 X 1295844 1542262 1295844 1542262 5989658 7244018 246418 X false true X true true true X 4477058 6468495 5842894 8093425 11431784 36313656 0 0 4477058 6468495 5842894 8093425 11431784 36313656 0 36313656 1360 380 471 9072 101576 112859 0 4263 4836 6753 10082 5737 31671 36458186 0.99600 0.99860 X 4917 4917 18113 18113 Due to State CD Reserve 246785 Operating lease liability 22130 268915 X 11551708 3866 3866 11547842 11547842 11305290 3866 3866 11301424 11301424 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, 2024, 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, 2023, 2022, and 2021, 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, 2023, 2022, 2021, and 2020, 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 Special event expenses $3866 Part XII, Line 2d: Other expenses and losses per audited F/S Special event expenses $3866 X X X X X X false Spring Into Action for Children 15041 9350 5691 3866 15041 9350 5691 3866 3866 1825 true 0 0 SB 140, AHEAD, CC-Expansion, etc. 49 676264 Book X X false false false false false false false false false Erika Lubensky Executive Dir. 151172 6997 158169 Form 990, Part III, Line 4d OTHER PROGRAM SERVICES 4: Contracts CCIP: Our staff provide professional development through the Child Care Initiative Project contract and other grants to early childhood educators, including those who work at centers, family child care homes and as informal caregivers. Trainings included best practices in education (such as infant/toddler care, trauma-informed care, inclusion of children with special needs, emergency preparedness), business fundamentals training (insurance, taxes and record-keeping), wellness and peer support groups. Stipends were also provided to 10 newly licensed providers who met certain eligibility criteria and completed our business fundamentals training program. In 2023-2024, we provided training and support to 117 adults. Total program expenses were $48,555. OTHER PROGRAM SERVICES 5: Contract Stage 1: 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 2023-2024, CalWORKS payment assistance was provided to 86 children. OTHER PROGRAM SERVICES 6: CDSS Stipends and Transitional Stipends for BRIDGE, Stage 1, CAPP, C2AP & C3AP: Transitional Payments were sent on behalf of CDSS and signed bill SB 140. SB 140 determined a flat-rate amount for all child care providers based on April 2023 payments to child care providers. Centers were paid $3,000, large FCCHs were paid $3,000, small FCCHs were paid $2,500, and license-exempt providers were paid $500. Implementation instructions can be located on CCB 23-32. Total expenses were $550,232. OTHER PROGRAM SERVICES 7: CHST: The California Health and Safety Training program provides reimbursements to current and prospective providers to cover the cost of required Preventative Health and Safety and CPR/First Aid training. In 2023-2024, 35 providers received funds. Total program expenses were $4,766. OTHER PROGRAM SERVICES 8: Total Napa Valley Vintners other program expenses were $4,025. OTHER PROGRAM SERVICES 9: Total Small Projects other program expenses were $18,926. OTHER PROGRAM SERVICES 10: BRIDGE: 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 2023-2024 the BRIDGE program served 20 children. Total program expenses were $117,994. OTHER PROGRAM SERVICES 11: 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.