CHILD SUPPORT DIRECTORS ASSOCIATION

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2001

Legal Domicile

Principal Officer

MICHAEL SMITSKY

Phone

9164466700

Tax Period

2024-07-01 to 2025-06-30

CHILD SUPPORT DIRECTORS ASSOCIATION, founded in 2001, is a community nonprofit in the Community Improvement sector that reported $1.4M in total revenue in fiscal year 2024. Revenue grew 10% year-over-year, indicating healthy expansion.

Mission

TO ADVOCATE, EDUCATE, AND COLLABORATE ON BEHALF OF THE LOCAL CHILD SUPPORT AGENCIES TO ADVANCE THE CHILD SUPPORT PROGRAM AS A SAFETY NET SERVICE LEADING TO FAMILY FINANCIAL STABILITY.

Program Service Accomplishments

Program 1

CSDA STRIVES TO MAINTAIN CURRENT KNOWLEDGE AMONG ITS MEMBERS AND RELATED PUBLIC PARTIES WORKING IN CALIFORNIA'S CHILD SUPPORT PROGRAM. EFFORTS TO EDUCATE DO NOT MERELY PROVIDE TRAINING BUT SUPPORTS A HIGH LEVEL OF PROFESSIONALISM AND RESULTS IN BENEFITS TO PARENTS AND CHILDREN WHO RELY ON REGULAR CHILD SUPPORT PAYMENTS. IN 2024-2025, CSDA PROVIDED EDUCATION TO INDIVIDUALS WORKING IN CALIFORNIA'S PUBLIC CHILD SUPPORT PROGRAM AT AN EDUCATION AND TRAINING CONFERENCE ATTENDED BY 747 INDIVIDUALS AND A LEGAL COLLEGE ATTENDED BY 151 INDIVIDUALS.

Program 2

IN 2024-2025, CSDA DISTRIBUTED OVER 490 COPIES OF THE CHILD SUPPORT ATTORNEY SOURCEBOOK TO INDIVIDUALS THROUGHOUT CALIFORNIA IN ORDER TO AID IN THE UNDERSTANDING OF CHILD SUPPORT ENFORCEMENT PROCESS AND ITS LEGAL STRUCTURE. THE ASSOCIATION ALSO DISTRIBUTED OTHER PUBLICATIONS INCLUDING DIRECTORIES OF LOCAL AND STATEWIDE CHILD SUPPORT STAFF, WHITE PAPERS ON TOPICS OF CONCERN, AND FACT SHEETS OF THE CHILD SUPPORT PROGRAM AND MAINTAINED A WEBSITE AND SEVERAL ONLINE DISCUSSION FORUMS TO AID IN THE SHARED UNDERSTANDING OF CALIFORNIA'S CHILD SUPPORT PROGRAM.

Program 3

CSDA PROVIDED RESEARCH AND ANALYSIS TO MEMBERS AND INTERESTED PARTIES ON LEGISLATIVE AND REGULATORY ISSUES. THE ASSOCIATION WORKS TO ENSURE THE EFFICACY OF PROPOSED POLICY AND SUPPORTS CHANGES THAT LESSEN THE BURDENS OF THE PARENTS PARTICIPATING IN THE CHILD SUPPORT PROGRAM WHILE REDUCING ADMINISTRATIVE IMPACTS OF LOCAL CHILD SUPPORT AGENCIES. CSDA CAN ONLY ACHIEVE ITS MISSION THROUGH CAREFUL PLANNING AND EXECUTION OF PROPOSED LEGISLATION AND STRONG COLLABORATIVE RELATIONSHIPS WITH STAKEHOLDERS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $587,806

Program Service Revenue $754,347

Investment Income $40,505

Other Revenue $32,554

TOTAL REVENUE $1,415,212

Expense Breakdown

Grants Paid $32,554

Salaries & Benefits $401,367

Fundraising Expenses $0

Other Expenses $978,621

TOTAL EXPENSES $1,412,542

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,415,212	$1,288,503	+0.1%
Expenses	$1,412,542	$1,336,966	+0.1%
Net Income	$2,670	$-48,463	-1.1%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

200

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$136,548

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
NATALIE WALTER	PRESIDENT	3.00	Officer Director	$0	$0	$0
LIANE PECK	VICE PRESIDENT	3.00	Officer Director	$0	$0	$0
MARCUS MITCHELL	PAST PRESIDENT	3.00	Officer Director	$0	$0	$0
AMY WEURDIG	TREASURER	3.00	Officer Director	$0	$0	$0
NATALIE DILLON	SECRETARY	3.00	Officer Director	$0	$0	$0
ABE MEDOZA	PARLIAMENTARIAN	3.00	Director	$0	$0	$0
TERRIE HARDY	MEMBER	3.00	Director	$0	$0	$0
RON LADAGE	MEMBER	3.00	Director	$0	$0	$0
BENNETT HOFFMANN	MEMBER	3.00	Director	$0	$0	$0
DALEN FREDRICKSON	MEMBER	3.00	Director	$0	$0	$0
NICOLE WINDOM-HURD	MEMBER	3.00	Director	$0	$0	$0
IGNACIO GUERRERO	MEMBER	3.00	Director	$0	$0	$0
SHAUNA DAY	EXECUTIVE DIRECTOR (UNTIL 7/2024)	40.00	Officer	$124,817	$0	$124,817
MICHAEL SMITSKY	EXECUTIVE DIRECTOR (EFF. 12/2024)	40.00	Officer	$11,731	$0	$11,731

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$1,415,212	$1,412,542	$1,307,747	$2,670
2024	No data	No data	No data	No data
2023	$1,161,941	$1,205,334	$1,591,961	$-43,393
2022	$1,073,468	$946,372	$1,316,368	$127,096
2021	$928,634	$801,013	$1,135,978	$127,621
2020	$993,126	$1,013,566	$950,618	$-20,440
2019	$1,185,788	$1,058,852	$955,736	$126,936
2018	$1,014,856	$1,054,467	$879,233	$-39,611