BETA

LITTLE OWL FOUNDATION FOR CHILDHOOD EDUCATION INC: Form 990EZ, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
LITTLE OWL FOUNDATION FOR CHILDHOOD EDUCATION INC (EIN 85-1593775)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-06-23
IRS object ID
202631749349200118
Schema version
2025v4.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-06-23T09:52:54-07:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN872635810PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Tovella Dowling PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1501 W Broadway Ste 1540AddressLine1Txt
CitySan DiegoCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92101ZIPCd
FieldValueIRS element (for citing)
Return Type990EZReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN851593775EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Little Owl Foundation for ChildhoodBusinessNameLine1Txt
Business Name Line2Education IncBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlLITTBusinessNameControlTxt
Phone5627865333PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13426 Linden AvenueAddressLine1Txt
CityLong BeachCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90807ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJanet WattPersonNm
Person TitlePresidentPersonTitleTxt
Signature2026-06-23SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJulie U Nguyen EsqPreparerPersonNm
PTINP01881055PTIN
Phone6199309332PhoneNum
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Website Addresslittleowlfoundation.orgWebsiteAddressTxt
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Gross Receipts$41,429GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$26,476ContributionsGiftsGrantsEtcAmt
Investment Income$14,953InvestmentIncomeAmt
Cost Or Other Basis Expense Sale$0CostOrOtherBasisExpenseSaleAmt
Fundraising Gross Income$0FundraisingGrossIncomeAmt
Special Events Direct Expenses$0SpecialEventsDirectExpensesAmt
Cost Of Goods Sold$0CostOfGoodsSoldAmt
Total Revenue$41,429TotalRevenueAmt
Grants And Similar Amounts Paid$107,936GrantsAndSimilarAmountsPaidAmt
Salaries Other Comp Empl Bnft$16,834SalariesOtherCompEmplBnftAmt
Fees And Other Pymt To Ind Cntrct$4,837FeesAndOtherPymtToIndCntrctAmt
Other Expenses Total$11,783OtherExpensesTotalAmt
Total Expenses$141,390TotalExpensesAmt
Excess Or Deficit For Year-$99,961ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$488,554NetAssetsOrFundBalancesBOYAmt
Other Changes In Net Assets-$683OtherChangesInNetAssetsAmt
Net Assets Or Fund Balances EOY$387,910NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIYes (X)InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$488,554BOYAmt
EOY$388,815EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$488,554BOYAmt
EOY$388,815EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

FieldValueIRS element (for citing)
EOY$905EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$488,554BOYAmt
EOY$387,910EOYAmt
FieldValueIRS element (for citing)
Primary Exempt Purposeto fund and support early childhood educational programs.PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp

FieldValueIRS element (for citing)
Description Program Srvc AccomThe foundation's scholarship program expands access to high-quality early childhood education for families in need. During the reporting period, the Foundation awarded ten families over $106,000 in tuition assistance at the Little Owl School. Serving children under ages 2 - 4+, the Little Owl School provides developmentally appropriate learning through social constructivism and environmental education inspired by the Reggio Emilia approach. By supporting attendance at Little Owl's nurturing program, the scholarships set underprivileged children on a path to academic success and personal growth. The Foundation's investments create both immediate and lifelong benefits for recipients and model progressive educational practices for the broader community. During the reporting period, the Foundation also donated to the Cerritos College Foundation and Heluna Health.DescriptionProgramSrvcAccomTxt
Grants And Allocations$107,936GrantsAndAllocationsAmt
Program Service Expenses$125,601ProgramServiceExpensesAmt
FieldValueIRS element (for citing)
Total Program Service Expenses$125,601TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (8 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
Janet Marie Watt
President1.00$0
Laurence Blair Watt
Treasurer1.00$0
Ruben Mancillas
Director1.00$0
Daysha Austin
Director1.00$0
I'Nella Douglass-Scott
Director1.00$0
Stacey Lewis
Secretary1.00$0
Dana Greenlee
Director1.00$0
Naphar Isley
Director1.00$0
FieldValueIRS element (for citing)
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not RptfalseChgMadeToOrgnzngDocNotRptInd
Organization Had UBIfalseOrganizationHadUBIInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Form1120 Pol FiledfalseForm1120PolFiledInd
Made Loans To From OfficersfalseMadeLoansToFromOfficersInd
Tax Imposed Under IRC4911$0TaxImposedUnderIRC4911Amt
Tax Imposed Under IRC4912$0TaxImposedUnderIRC4912Amt
Tax Imposed Under IRC4955$0TaxImposedUnderIRC4955Amt
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
Tax Imposed On Organization Mgr$0TaxImposedOnOrganizationMgrAmt
Tax Reimbursed By Organization$0TaxReimbursedByOrganizationAmt
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonLaurence B WattPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line13426 Linden AvenueAddressLine1Txt
CityLong BeachCityNm
State AbbreviationCAStateAbbreviationCd
ZIP908074518ZIPCd
FieldValueIRS element (for citing)
Phone5627865333PhoneNum
FieldValueIRS element (for citing)
Foreign Financial AccountfalseForeignFinancialAccountInd
Foreign OfficefalseForeignOfficeInd
Donor Advised FndsfalseDonorAdvisedFndsInd
Operate HospitalfalseOperateHospitalInd
Tanning Services ProvidedfalseTanningServicesProvidedInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
School OperatingfalseSchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd EmplNONEPartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof SrvcNONEPartVIHghstPdCntrctProfSrvcTxt
Filed Schedule AYes (true)FiledScheduleAInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$121,479CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$50,362CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$55,005CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$412,800CurrentTaxYearMinus1YearAmt
Current Tax Year$26,476CurrentTaxYearAmt
Total$666,122TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$121,479CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$50,362CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$55,005CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$412,800CurrentTaxYearMinus1YearAmt
Current Tax Year$26,476CurrentTaxYearAmt
Total$666,122TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$131,598SubstantialContributorsTotAmt
Public Support Total170$534,524PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$508CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$4,708CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$23,302CurrentTaxYearMinus1YearAmt
Current Tax Year$14,953CurrentTaxYearAmt
Total$43,471TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$436CurrentTaxYearMinus1YearAmt
Total$436TotalAmt
FieldValueIRS element (for citing)
Total Support$710,029TotalSupportAmt
Public Support CY1700.75280PublicSupportCY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (17 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Grants and Similar Amounts Paid In Excess of $5,000.1Class of Activity: scholarship | Donee's Name: Yimo Gu | Donee's Address: 3426 Linden Avenue Long Beach CA 90807 | Relationship of Donee: N/A | Cash Amount Given: $18293
Grants and Similar Amounts Paid In Excess of $5,000.2Class of Activity: Scholarship | Donee's Name: Kross Price | Donee's Address: 3426 Linden Avenue Long Beach CA 90807 | Relationship of Donee: N/A | Cash Amount Given: $14813
Grants and Similar Amounts Paid In Excess of $5,000.4Class of Activity: Scholarship | Donee's Name: True Wingfield | Donee's Address: 3426 Linden Avenue Long Beach CA 90807 | Relationship of Donee: N/A | Cash Amount Given: $19601
Grants and Similar Amounts Paid In Excess of $5,000.8Class of Activity: educational scholarship | Donee's Name: Mia Vazquez Barrientos | Donee's Address: 3426 Linden Avenue Long Beach CA 90807 | Relationship of Donee: N/A | Cash Amount Given: $9525
Grants and Similar Amounts Paid In Excess of $5,000.9Class of Activity: educational scholarship | Donee's Name: Miles Sullivan | Donee's Address: 3426 Linden Avenue Long Beach CA 90807 | Relationship of Donee: N/A | Cash Amount Given: $13500
Grants and Similar Amounts Paid In Excess of $5,000.11Class of Activity: educational scholarship | Donee's Name: Winona Redwater | Donee's Address: 3426 Linden Avenue Long Beach CA 90807 | Relationship of Donee: N/A | Cash Amount Given: $10308
Grants and Similar Amounts Paid In Excess of $5,000.14Class of Activity: educational scholarship | Donee's Name: Ezekiel Bernal | Donee's Address: 3426 Linden Avenue Long Beach CA 90807 | Relationship of Donee: N/A | Cash Amount Given: $8368
Other Expenses.1001Advertising and Promotion $127
Other Expenses.1002Office Expenses $1835
Other Expenses.1012Insurance $476
Other Expenses.1misc payments to be refunded $6128
Other Expenses.2misc business expenses $1461
Other Expenses.3meals $1176
Other Expenses.4payroll expenses $355
Other Expenses.5bank, paypal, & related fees $150
Other Expenses.6dues & subscriptions $75
Total Liabilities.1Credit card - Beginning $0 Credit card - Ending $905

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.