FOUNDATION FOR EARLY CHILDHOOD EDUCATION: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
FOUNDATION FOR EARLY CHILDHOOD EDUCATION (EIN 95-2462664)
Tax period
2022-07-01 to 2023-06-30
Filed
2024-02-14
IRS object ID
202420459349302152
Schema version
2022v5.0
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)
Return2024-02-14T10:18:17-08:00ReturnTs
Tax Period End2023-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN954401626PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Vasin Heyn & CompanyBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line15000 N Parkway Calabasas 201AddressLine1Txt
CityCalabasasCityNm
State AbbreviationCAStateAbbreviationCd
ZIP91302ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN952462664EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Foundation for Early Childhood EducationBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlFOUNBusinessNameControlTxt
Phone6265725107PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13450 East Sierra Madre BoulevardAddressLine1Txt
CityPasadenaCityNm
State AbbreviationCAStateAbbreviationCd
ZIP91107ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMarcie HouchenPersonNm
Person TitleExecutive DirectorPersonTitleTxt
Signature2024-02-14SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstMarciePersonFirstNm
Person LastHouchenPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRolland VasinPreparerPersonNm
PTINP00644882PTIN
Phone8182223500PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
Federated Assurance LevelFAL1FederatedAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMarcie HouchenPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line13450 East Sierra Madre BlvdAddressLine1Txt
CityPasadenaCityNm
State AbbreviationCAStateAbbreviationCd
ZIP91107ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$15,341,949GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.foundationheadstart.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1965FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionFoundation for ECE was started in 1965 to provide early education and family support services to at-risk and low income families in Los Angeles and is supported by government funding, from Head Start/Early Head Start and CDE/State Preschool. See Schedule O for more details.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee151TotalEmployeeCnt
Total Volunteers200TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$11,787,106PYContributionsGrantsAmt
CY Contributions Grants$15,229,387CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$1,546PYInvestmentIncomeAmt
CY Investment Income$15,633CYInvestmentIncomeAmt
PY Other Revenue$12,731PYOtherRevenueAmt
CY Other Revenue$96,929CYOtherRevenueAmt
PY Total Revenue$11,801,383PYTotalRevenueAmt
CY Total Revenue$15,341,949CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$6,750,104PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$7,758,527CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$4,949,893PYOtherExpensesAmt
CY Other Expenses$7,318,009CYOtherExpensesAmt
PY Total Expenses$11,699,997PYTotalExpensesAmt
CY Total Expenses$15,076,536CYTotalExpensesAmt
PY Revenues Less Expenses$101,386PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$265,413CYRevenuesLessExpensesAmt
Total Assets BOY$3,352,924TotalAssetsBOYAmt
Total Assets EOY$3,922,064TotalAssetsEOYAmt
Total Liabilities BOY$3,293,012TotalLiabilitiesBOYAmt
Total Liabilities EOY$3,596,739TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$59,912NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$325,325NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionFoundation for ECE's purpose is to provide comprehensive Head Start/Early Head Start and State Preschool services. High quality early learning classrooms for children 18 months to kindergarten entry, 5 days a week, 7 hours per day. Family services and support provided though resources to local agencies to meet family needs.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$12,385,750ExpenseAmt
DescHead Start (HS) and Early Head Start (EHS) are funded to Foundationfor ECE indirectly. LACOE (LA Co Office of Education) is the Grantee, and Foundation operates as a sub-recipient. HS & EHS services are provided, at no cost to eligible families and children. Eligibility is prioritized to serve children of families with highest risk factors. first. Priority is rated with low- income, homelessness, foster children, at-risk family factors (DCFS, CPS), and children with disabilities. Children are age eligible at 18 months, to 5 years of age (or their kindergarten eligibility date). See Schedule O for further details.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$2,022,999ExpenseAmt
DescThe California State Preschool is funded by the California Department of Education (CDE) Child Development Division and is a free part day (3 hour) comprehensive child development program that is partnered with our Head Start program, to offer a longer day, 7 hours of service, Monday Friday 175 school days each program year.Program serves 3-to-4-year-old children from low-income families residing inthe local community. Priority is given to children of families with open cases with the Department of Children and Family Services (DCFS), as space is available. State Preschool provides free meals and snacks to children enrolled in the program and also provides education to parents and encourages them to participate in the program.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$473,081ExpenseAmt
DescThe Child and Adult Care Food Program (CACFP) funded through the CDSS provides meals to children at school. This no cost program provides breakfast, lunch and an afternoon snack at school each day. Healthy heating supports their overall develop and promotes the establishment of healthy eating habits at a young age. Meals are typically served in a family style setting, with children and adults sitting around the table. The program provides daily meals that are, high in nutrients, low in fats, salt and sugar. See Schedule O for further details.Desc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$92,668TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$14,974,498TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document22IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee151EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Form8282 Filed0Form8282FiledCnt
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Own WebsiteYes (X)OwnWebsiteInd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonQi XuPersonNm
Phone6266775779PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13450 East Sierra Madre BoulevardAddressLine1Txt
CityPasadenaCityNm
State AbbreviationCAStateAbbreviationCd
ZIP91107ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
Marcie Houchen
Executive Dir.40.000.00Yes (X)$173,201$0$20,381
Cynthia Nishi
Asst. Director40.000.00Yes (X)$135,344$0$11,568
Qi Xu
Fiscal Officer40.000.00Yes (X)$116,144$0$15,531
Jocelyn Tucker
Assistant Dir.40.000.00Yes (X)$116,943$0$10,004
Mayra Luevanos
H.R. Officer40.000.00Yes (X)$65,454$0$11,223
Patrick Arcadi
President2.000.00Yes (X)$0$0$0Yes (X)
Abdi Ahmed
Vice President2.000.00Yes (X)$0$0$0Yes (X)
Rose Crupper
Treasurer2.000.00Yes (X)$0$0$0Yes (X)
Angelica Orozco
Secretary2.000.00Yes (X)$0$0$0Yes (X)
Claudia Rodriguez
Board Member2.000.00$0$0$0Yes (X)
Simon Ho
Board Member2.000.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$607,086TotalReportableCompFromOrgAmt
Total Other Compensation$68,707TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K4IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
Childcare Careers LLC
2000 Sierra Point Pkwy Suite 702BrisbaneCA94005Education / Teachers$617,263
Lakeshore
2695 E Dominguez StCarsonCA90895Supplier$491,394
Alite Staffing Inc
PO Box 5103CovinaCA91723Education / Teachers$821,235
Chefables
131 S Maple Ave Ste 4South San FranciscoCA94080Food Vendor$406,782
Greater Los Angeles Area Council BSA
2333 Scout WayLos AngelesCA90026Professional Services$353,260
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K5CntrctRcvdGreaterThan100KCnt
Government Grants$15,228,887GovernmentGrantsAmt
All Other Contributions$500AllOtherContributionsAmt
Total Contributions$15,229,387TotalContributionsAmt
Total Program Service Revenue$0TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$15,633TotalRevenueColumnAmt
Exclusion$15,633ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOther RevenueDesc
Business900099BusinessCd
Total Revenue Column$96,929TotalRevenueColumnAmt
Related Or Exempt Func Income$96,929RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$96,929OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$15,341,949TotalRevenueColumnAmt
Related Or Exempt Func Income$96,929RelatedOrExemptFuncIncomeAmt
Exclusion$15,633ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$751,429TotalAmt
Program Services$751,429ProgramServicesAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$5,542,795TotalAmt
Program Services$5,467,600ProgramServicesAmt
Management And General$75,195ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$389,037TotalAmt
Program Services$381,826ProgramServicesAmt
Management And General$7,211ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$608,583TotalAmt
Program Services$604,488ProgramServicesAmt
Management And General$4,095ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$466,683TotalAmt
Program Services$461,319ProgramServicesAmt
Management And General$5,364ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$13,923TotalAmt
Program Services$13,923ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$36,889TotalAmt
Program Services$36,889ProgramServicesAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$14,960TotalAmt
Program Services$13,085ProgramServicesAmt
Management And General$1,875ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$574,925TotalAmt
Program Services$574,925ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$29,215TotalAmt
Program Services$29,215ProgramServicesAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$113,649TotalAmt
Program Services$113,649ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$113,389TotalAmt
Program Services$113,389ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
Contracted services, personnel$1,703,049$1,703,049
Supplies$1,573,827$1,571,865$1,962
Repairs and Maintenance$1,453,871$1,453,871
Client related costs$523,021$521,927$1,094

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$1,167,291TotalAmt
Program Services$1,162,049ProgramServicesAmt
Management And General$5,242ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$15,076,536TotalAmt
Program Services$14,974,498ProgramServicesAmt
Management And General$102,038ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$20,549BOYAmt
EOY$19,719EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,953,339BOYAmt
EOY$3,042,446EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,250,012BOYAmt
EOY$579,635EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$50BOYAmt
EOY$289EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$108,575BOYAmt
EOY$126,676EOYAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$20,399BOYAmt
EOY$153,299EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,352,924BOYAmt
EOY$3,922,064EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$2,455,990BOYAmt
EOY$3,157,978EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$654,830BOYAmt
EOY$261,331EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$182,192BOYAmt
EOY$177,430EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,293,012BOYAmt
EOY$3,596,739EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$59,912BOYAmt
EOY$325,325EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$59,912BOYAmt
EOY$325,325EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,352,924BOYAmt
EOY$3,922,064EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$265,413ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredYes (true)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (true)FederalGrantAuditPerformedInd

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$9,145,773CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$10,521,225CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$11,790,633CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$11,787,106CurrentTaxYearMinus1YearAmt
Current Tax Year$15,229,387CurrentTaxYearAmt
Total$58,474,124TotalAmt

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$9,145,773CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$10,521,225CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$11,790,633CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$11,787,106CurrentTaxYearMinus1YearAmt
Current Tax Year$15,229,387CurrentTaxYearAmt
Total$58,474,124TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$0SubstantialContributorsTotAmt
Public Support Total170$58,474,124PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$5,437CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$4,706CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,713CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,546CurrentTaxYearMinus1YearAmt
Current Tax Year$15,633CurrentTaxYearAmt
Total$29,035TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$14,453CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$4,674CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$56,746CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$12,731CurrentTaxYearMinus1YearAmt
Current Tax Year$96,929CurrentTaxYearAmt
Total$185,533TotalAmt
FieldValueIRS element (for citing)
Total Support$58,688,692TotalSupportAmt
Public Support CY1700.99630PublicSupportCY170Pct
Public Support PY1700.98400PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule D IRS990ScheduleD

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
Note payable - LACOE current portion$9,798
Note payable - LACOE non-current portion$167,632
FieldValueIRS element (for citing)
Total Liability$177,430TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$16,789,642TotalRevEtcAuditedFinclStmtAmt
Donated Services And Use Fclts$1,447,693DonatedServicesAndUseFcltsAmt
Revenue Not Reported$1,447,693RevenueNotReportedAmt
Revenue Subtotal$15,341,949RevenueSubtotalAmt
Total Revenue Per Form990$15,341,949TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$16,524,229TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$1,447,693DonatedServicesUseFcltsAmt
Expenses Not Reported$1,447,693ExpensesNotReportedAmt
Expenses Subtotal$15,076,536ExpensesSubtotalAmt
Total Expenses Per Form990$15,076,536TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart X : FIN48 FootnoteFormAndLineReferenceDesc
ExplanationFoundation for Early Childhood Education, Inc. is exempt from Federal income taxes under Section 501(c)(3) of the Internal Revenue Code and California income taxes under section 23701(d) of the California Revenue and Taxation Code. The IRS classified the organization as one that is not a private foundation within the meaning of section 509(a) of the Code because it is an organization described in section(s) 509(a)(1) and 170(b)(1)(A)(vi).Foundation for Early Childhood Education, Inc 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, Foundation for Early Childhood Education, Inc. had no material unrecognized tax benefits, tax penalties or interest.Foundation for Early Childhood Education, Inc.s 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.Foundation for Early Childhood Educations 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 IRS, generally for 4 years after they were filed.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsfalseAnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonMarcie HouchenPersonNm
TitleExecutive Dir.TitleTxt
Base Compensation Filing Org$173,201BaseCompensationFilingOrgAmt
Deferred Compensation Flng Org$14,722DeferredCompensationFlngOrgAmt
Nontaxable Benefits Filing Org$5,659NontaxableBenefitsFilingOrgAmt
Total Compensation Filing Org$193,582TotalCompensationFilingOrgAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part III, Line 4dOTHER PROGRAM SERVICES 4: The Child and Adult Care Food Program (CACFP) funded through the CDSS provides meals to children at school. This no cost program provides breakfast, lunch and an afternoon snack at school each day. Healthy heating supports their overall develop and promotes the establishment of healthy eating habits at a young age. Meals are typically served in a family style setting, with children and adults sitting around the table. The program provides daily meals that are, high in nutrients, low in fats, salt and sugar. See Schedule O for further details.
Form 990, Part VI, Section B, Line 11bThe fiscal officer reviewed the 990 tax returns to make sure the revenues andexpenditures stated in Form 990 tie to the ones stated in the audit report. Then thefiscal officer presented the tax returns to the Board of Directors for them toreview prior to filing the tax returns.
Form 990, Part VI, Section B, Line 12cNo officer, board member, employee, or agent of Foundation shall participate in theselection or administration of a vendor if a real or apparent conflict of interestwould be involved. Such a conflict would arise if an officer, board member,employee or agent, or any member of his/her immediate family, his/herspouse/partner, or an organization that employs or is about to employ any of theparties indicated herein, has a financial or other interest in the vendor selected.Officers, board members, employees and agents of Foundation shall neither solicitnor accept gratuities, favors, or anything of monetary value from vendors or partiesto sub-agreements. However, unsolicited gifts of a nominal value ($50 or less) maybe accepted and the Executive Director should be notified of such receipt of the gift.In compliance with the Head Start Act, as amended, members of the Foundationgoverning body shall--(i) not have a financial conflict of interest with the Head Start agencyii) not receive compensation for serving on the governing body or forproviding services to the Head Start agency;(iii)not be employed, nor shall members of their immediate family beemployed, by the Head Start agency; and(iv) operate as an entity independent of staff employed by the Head Startagency.
Form 990, Part VI, Section B, Line 15aThe Los Angeles County Office of Education (LACOE) provides around 87% of thefunding to Foundation. The annual funding application to LACOE includes these keypositions to be budgeted in accordance with the salary benchmark determined byLACOE. The Board of Directors reviews the funding application prior to submission toLACOE, who approves the application that includes the salaries for these positions.
Form 990, Part VI, Section B, Line 15bThe Los Angeles County Office of Education (LACOE) provides around 87% of thefunding to Foundation. The annual funding application to LACOE includes these keypositions to be budgeted in accordance with the salary benchmark determined byLACOE. The Board of Directors reviews the funding application prior to submission toLACOE, who approves the application that includes the salaries for these positions.
Form 990, Part VI, Section C, Line 19All documents, returns, statements, etc. are available for public inspection uponwritten request.
Part I Summary: Organization's missionFoundation for Early Childhood Education, Inc. was started in 1965 to provide earlyeducation and family support services to at-risk and low income families in LosAngeles. The Foundation for ECE is supported by government fundings, from Head Start/ Early Head Start and CDE / State Preschool. The purpose is to providecomprehensive services to the child and family, in an effort to bridge the gap forfamilies in poverty, so they enter kindergarten healthy and ready for school.
Part III Statement of Program Service Accomplishments - 4aHead Start (HS) and Early Head Start (EHS) are funded to Foundationfor ECE indirectly. LACOE (LA Co Office of Education) is the Grantee, and Foundation operates as a sub-recipient. HS & EHS services are provided, at no cost to eligible families and children. Eligibility is prioritized to serve children of families with highest risk factors. first. Priority is rated with low- income, homelessness, foster children, at-risk family factors (DCFS, CPS), and children with disabilities. Children are age eligible at 18 months, to 5 years of age (or their kindergarten eligibility date). Head Start and Early Head Start offers comprehensive services including social, health, mental health, nutrition, and parent involvement.Total program expenses were $12,385,750.
Part III Statement of Program Service Accomplishments - 4cThe Child and Adult Care Food Program (CACFP) funded through the CDSS provides meals to children at school. This no cost program provides breakfast, lunch and an afternoon snack at school each day. Healthy heating supports their overall develop and promotes the establishment of healthy eating habits at a young age. Meals are typically served in a family style setting, with children and adults sitting around the table. The program provides daily meals that are, high in nutrients, low in fats, salt and sugar. Meals are individualized for children with allergies and other medically indicated needs. Meals are served family style, encourage children to try new foods, and allow children to serve themselves, selecting healthy foods and enjoying a social experience with their peers and Teachers. Meals are specially prepared for children with dietary restrictions including allergies or religious practices. A vendor is used to prepare all meals and they are delivered to sites daily.Total program expenses were $473,081.

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