2026-03-23T11:37:25-05:00 2025-06-30 393647910 WIPFLI ADVISORY LLC 2501 W BELTLINE HWY STE 501 MADISON WI 53713 990 2024-07-01 680442009 CHILD START INC CHIL 7072528931 439 DEVLIN ROAD NAPA CA 94558 JUAN CISNEROS EXECUTIVE DIRECTOR 7072528931 2026-03-01 1 1 QUINN DUGAN P02267768 6082741980 2026-03-01 2024 2025-03-06 01:10:19Z JUAN CISNEROS 439 DEVLIN ROAD NAPA CA 94558 31834528 0 X WWW.CHILDSTARTINC.ORG X 1999 CA TO ESTABLISH, COORDINATE & CARRY OUT PROGRAMS THAT PROMOTE DEVELOPMENT OF CHILDREN & THEIR FAMILIES. 7 7 251 86 0 0 24112334 31468976 29419 27873 2023 25819 431211 299567 24574987 31822235 0 0 0 0 13231347 15955323 0 0 10115 6188381 6696159 19419728 22651482 5155259 9170753 20927138 35533657 8733774 14295051 12193364 21238606 X TO SUPPORT THE EDUCATIONAL, SOCIAL AND EMOTIONAL DEVELOPMENT OF CHILDREN, AGES 0-5, BY PROVIDING HIGH QUALITY, COMPREHENSIVE AND FAMILY-FOCUSED EARLY CHILDHOOD SERVICES IN PARTNERSHIP WITH THE COMMUNITY. 0 0 8823752 0 0 HEAD START PROGRAM - THIS PROGRAM IS A FEDERALLY FUNDED PROGRAM PROVIDING SERVICES TO INCOME-ELIGIBLE PRESCHOOL AGE CHILDREN AND THEIR FAMILIES. THE SERVICE COMBINES CHILD DEVELOPMENT WITH MEDICAL AND DENTAL CARE, EMPHASIZES SOCIAL AND EMOTIONAL DEVELOPMENT, CREATES OPPORTUNITIES TO ENHANCE SCHOOL READINESS, EXTENDS THE DELIVERY OF SOCIAL SERVICES, AND PROMOTES PARENT PARTICIPATION AND COMMUNITY INVOLVEMENT WITH THE GOAL OF SELF-SUFFICIENCY. 5802529 0 0 EARLY HEAD START CHILD CARE PARTNERSHIP, CHILD START PARTNERS - THIS PROGRAM IS A FEDERALLY FUNDED PROGRAM AS PART OF THE HEAD START PROGRAM, AND IT PROVIDES EARLY, CONTINUOUS, INTENSIVE AND COMPREHENSIVE CHILD DEVELOPMENT AND FAMILY SUPPORT SERVICES ON A YEAR ROUND BASIS TO LOW-INCOME FAMILIES WITH CHILDREN UNDER AGE THREE, IN PARTNERSHIP WITH FAMILY CHILD-CARE AND OTHER PROVIDERS.EARLY HEAD START CHILD CARE PARTNERSHIP - THIS PROGRAM BRINGS TOGETHER EARLY HEAD START AND CHILD CARE THROUGH LAYERING OF FUNDING TO PROVIDE COMPREHENSIVE AND CONTINUOUS SERVICES TO LOW-INCOME INFANTS, TODDLERS, AND THEIR FAMILIES. 4874893 0 27873 OTHER PROGRAM SERVICES 937742 0 0 STATE PRESCHOOL PROGRAM 427584 0 0 FOOD PROGRAMS 5500 0 0 RAISING A READER 1370826 0 0 20872000 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 42 0 251 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X ARVINDA KRISHNAN 7072528931 439 DEVLIN ROAD NAPA CA 94558 JOSH MALLORY BOARD CHAIR 1.00 X X 0 0 0 ALICIA FERNANDEZ BOARD VICE CHAIR 1.00 X X 0 0 0 GREG PAYNE BOARD TREASURER 1.00 X X 0 0 0 TARYN HUNTER BOARD MEMBER 1.00 X 0 0 0 JULIE MCCLURE BOARD MEMBER 1.00 X 0 0 0 GRANT SMITH BOARD MEMBER 1.00 X 0 0 0 SHASHAWNYA WORLEY BOARD MEMBER 1.00 X 0 0 0 JUAN CISNEROS EXECUTIVE DIRECTOR 40.00 X 164960 0 17166 ARVINDA KRISHNAN FISCAL MANAGER 40.00 X 107213 0 4779 272173 0 21945 2 0 1 0 LANDMARK CONSTRUCTORS INC 4312 ANTHONY CT STE B ROCKLIN CA 95677 CONSTRUCTION 251624 SUPERIOR BUILDING SERVICES INC 610 EUBANKS CT STE A2 VACAVILLE CA 95688 CLEANING SERVICES 240150 TERRA REALTY ADVISORS INC 450 CHADBOURN ROAD SUITE G FAIRFIELD CA 94534 CONSTRUCTION 156015 A2R ARCHITECTS INC 190 SOUTH ORCHARD AVE SUITE C25 VACAVILLE CA 95688 ARCHITECTS 139922 SOLANO COMMUNITY COLLEGE EARLY LEARNING 4000 SUISUN VALLEY ROAD BUILDING 20 FAIRFIELD CA 94534 CCP PARTNER 121260 7 26020418 5448558 529349 31468976 OTHER PROGRAM SERVICES REVENUE 900099 27873 27873 27873 75 75 38037 12293 25744 25744 25744 299567 299567 299567 31822235 27873 0 325386 315520 315520 12444922 11761852 674978 8092 769889 722677 46723 489 1358904 1275991 82049 864 1066088 989812 75606 670 15960 15960 50800 50800 195884 30960 164924 1205836 1192996 12840 1076586 877599 198987 157481 155706 1775 362387 358659 3728 368310 368310 108938 -2617 111555 PARENT SERVICES 1416602 1416602 FOOD COSTS 564356 564356 PROGRAM SUPPLIES 253883 252316 1567 DUES & MEMBERSHIPS 65116 56085 9031 854020 850696 3324 22651482 20872000 1769367 10115 8966758 11361790 1065523 4803976 46654 18989 21660311 4019477 8588995 17640834 2259208 1708068 20927138 35533657 1180147 3047942 5219554 9467156 2334073 1779953 8733774 14295051 X 10715631 19886385 1477733 1352221 12193364 21238606 20927138 35533657 9170753 -125511 0 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 618838 618838 4582507 818541 3763966 3654570 2914753 739817 351384 286183 65201 12453012 12453012 17640834 OPERATING LEASE OBLIGATIONS 1779953 1779953 X 34596243 2774008 2774008 31822235 0 31822235 25551001 2899519 2899519 22651482 0 22651482 PART X, LINE 2: THE ORGANIZATION IS REQUIRED TO ASSESS WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION ON THE TECHNICAL MERITS OF THE POSITION ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. IF THE TAX POSITION DOES NOT MEET THE MORE LIKELY THAN NOT RECOGNITION THRESHOLD, THE BENEFIT OF THAT POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. THE ORGANIZATION HAS DETERMINED THERE ARE NO AMOUNTS TO RECORD AS ASSETS OR LIABILITIES RELATED TO UNCERTAIN TAX POSITIONS. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE ORGANIZATION HAS PUBLICIZED ITS RACIALLY NONDISCRIMINATORY POLICY THROUGH THE NEWSPAPER. SCHEDULE E, PART I, LINE 6 THE ORGANIZATION RECEIVES FEDERAL GRANTS FROM THE U.S. DEPARTMENT OF AGRICULTURE AND THE U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES. X X 0 0 0 0 0 0 0 1 0 JUAN CISNEROS EXECUTIVE DIRECTOR 158162 0 6798 0 0 0 4626 0 12540 0 182126 0 0 0 PART I, LINE 7 THE EXECUTIVE DIRECTOR RECEIVED A DISCRETIONARY LONGEVITY-BASED PAYMENT AUTHORIZED BY CHILD START LEADERSHIP BASED ON AVAILABLE YEAR-END PROGRAM SAVINGS. X SUPPLIES 68 529349 FMV 0 0 0 0 PART I, COLUMN (B): THE ORGANIZATION RECEIVED 68 SEPARATE CONTRIBUTIONS THROUGHOUT THE YEAR. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS TO REVIEW PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. THE FORM 990 IS EITHER PRESENTED AT A BOARD MEETING OR ELECTRONICALLY. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS WRITTEN POLICIES THAT HAVE BEEN ADOPTED BY THE GOVERNING BODY. ALL REAL OR APPARENT CONFLICTS OF INTEREST SHALL BE DISCLOSED TO THE AUDIT COMMITTEE AND THE EXECUTIVE DIRECTOR FOR RESOLUTION. ANY INDIVIDUAL WITH AN ACTUAL OR PERCEIVED CONFLICT OF INTEREST IS RECUSED FROM DISCUSSION AND VOTING ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE HAS GENERAL OVERSIGHT OF THE ORGANIZATION'S HUMAN RESOURCE PLAN. SPECIFIC DUTIES INCLUDE YEARLY EVALUATION OF THE EXECUTIVE DIRECTOR OF THE ORGANIZATION. A COMPETENT SALARY SURVEY IS USED TO BENCHMARK COMPENSATION FOR THE POSITION UTILIZING THE NORTHERN CALIFORNIA WAGE AND COMPENSATION SURVEY FOR NONPROFIT ORGANIZATIONS AND/OR OTHER STUDIES. THIS STUDY WAS LAST CONDUCTED IN 2022. THE EXECUTIVE COMMITTEE MEETS INDEPENDENTLY OF THE EXECUTIVE DIRECTOR TO DISCUSS HIS/HER PERFORMANCE RELATIVE TO THE POSITION DESCRIPTION AND GOALS SET FOR THE YEAR. DURING THESE DELIBERATIONS, THE COMMITTEE ALSO CONSIDERS INPUT OBTAINED FROM OTHER BOARD MEMBERS, STAFF, PROFESSIONAL ADVISORS AND OTHER INFORMED STAKEHOLDERS FROM THE COMMUNITY. ONCE A CONSENSUS IS REACHED REGARDING PERFORMANCE, A SIMILAR DISCUSSION IS HELD CONCERNING COMPENSATION RELATIVE TO ANNUAL PERFORMANCE, OVERALL BUDGET AND OBJECTIVES. THE CHAIR OF THE BOARD THEN MEETS WITH THE EXECUTIVE DIRECTOR TO DISCUSS AND DOCUMENT STRENGTHS, WEAKNESSES AND GOALS FOR THE UPCOMING YEAR. COMPENSATION FOR THE UPCOMING YEAR IS ALSO DISCUSSED AND DOCUMENTED, SUBJECT TO APPROVAL BY THE FULL BOARD AS PART OF THE ANNUAL BUDGET. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THERE WERE NO CHANGES MADE FROM PRIOR YEAR.