2022-12-17T14:01:15-08:00 2022-06-30 954401626 Vasin Heyn & Company 5000 N Parkway Calabasas 201 Calabasas CA 91302 990 2021-07-01 952462664 Foundation for Early Childhood Education FOUN 6265725107 3450 East Sierra Madre Boulevard Pasadena CA 91107 Marcie Houchen Executive Director 2022-12-17 true Marcie Houchen 999009999 Rolland Vasin P00644882 8182223500 2 AAL1 IAL1 FAL1 2021 2022-09-23 18:48:47Z Marcie Houchen 3450 East Sierra Madre Blvd Pasadena CA 91107 11801383 false X www.foundationheadstart.org X 1965 CA Foundation 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. 6 6 136 190 0 11790633 11787106 0 1713 1546 56746 12731 11849092 11801383 0 0 6231105 6750104 0 0 5561966 4949893 11793071 11699997 56021 101386 2818728 3352924 2860202 3293012 -41474 59912 X Foundation for ECE's purpose is to provide complete Head Start and State Preschool services, early learning and promote children's development primarily to low income families, emphasizing a quality education and nutrition program for their children. false false 9755886 Head Start (HS) and Early Head Start (EHS) are funded to Foundation indirectly. LACOE (LA Co Office of Education) is the Grantee, and Foundation operates a sub-recipient. HS & EHS services are provided, at no cost to eligible families and children. Eligibility is prioritized to serve the neediest children and families first. Priority is rated with low- income, at-risk family factors (DCFS, CPS), children with disabilities, families experiencing homelessness, and foster children. Children are age eligible at 18 months, to 5 years of age (or their kindergarten eligibility date). See Schedule O for further details. 1391747 The California State Preschool is funded by the California Department of Education(CDE) and is a free part day (3 1/2 hours) comprehensive child development programthat is partnered with our Head Start program, to offer a longer day of services. 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 withthe Department of Children and Family Services (DCFS), as space is available. StatePreschool provides free meals and snacks to children enrolled in the program and also provides education to parents and encourage them to participate in the program. 460065 The Child and Adult Care Food Program (CACFP) funded through the CDE provides meals to children at school. 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. Meal times during nonCOVID times are served family style, to allow children to serve themselves, selecting healthy foods,trying new foods and enjoying a social experience with their peers and Teachers. Meals are prepared for children when needed for dietary restrictions including allergies or religious practices. A vendor is used to prepare all meals and they are delivered to sites daily. 90310 11698008 true false false false false false false false false false false false false false true true true false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false true 22 0 true 136 true false false false false false false false 0 false false false false false false false X 6 6 false false false false false false false true true false false true true true true true true true true false CA X X X Qi Xu 6266775779 3450 East Sierra Madre Boulevard Pasadena CA 91107 Marcie Houchen Executive Dir. 40.00 0.00 X 161544 0 19805 Cynthia Nishi Asst. Director 40.00 0.00 X 125097 0 10763 Qi Xu Fiscal Officer 40.00 0.00 X 106767 0 14894 Jocelyn Tucker Assistant Dir. 40.00 0.00 X 101664 0 8785 Patrick Arcadi President 2.00 0.00 X X 0 0 0 Abdi Ahmed Vice President 2.00 0.00 X X 0 0 0 Rose Crupper Treasurer 2.00 0.00 X X 0 0 0 Angelica Orozco Secretary 2.00 0.00 X X 0 0 0 Cecilia Camarillo Board Member 2.00 0.00 X 0 0 0 Simon Ho Board Member 2.00 0.00 X 0 0 0 495072 54247 4 false true false Connecting It 2314 Century Ave Simi Valley CA 93063 IT Provider/Support 327362 Lakeshore 2695 E Dominguez St Carson CA 90895 Supplier 1227924 Alite Staffing Inc PO Box 5103 Covina CA 91723 Education / Teachers 357410 MWM Enterprise 5606 W Carson St Torrance CA 90503 Construction 357459 Charterlife PO Box 2080 Folsom CA 90503 Insurance 382990 9 11787106 11787106 0 1546 1546 0 0 0 0 0 0 0 Other Revenue 900099 12731 12731 12731 11801383 12731 1546 0 0 0 0 584998 584998 0 4828568 4828568 342629 342629 567971 567971 425938 425938 0 7394 7394 34484 34484 0 0 0 0 9921 9921 0 0 0 474758 474758 45732 45732 0 104447 104447 0 0 0 98555 98555 Contracted services, personnel 1225786 1225786 Supplies 1082662 1082343 319 Repairs and Maintenance 640945 640945 Client related costs 391799 391799 833410 831740 1670 11699997 11698008 1989 0 17976 20549 1499605 1953339 1190082 1250012 468 50 0 0 0 0 90269 108575 0 0 0 0 0 20328 20399 2818728 3352924 2030300 2455990 647710 654830 182192 182192 2860202 3293012 X -41474 59912 -41474 59912 2818728 3352924 101386 X false true X true true true X 10420729 9145773 10521225 11790633 11787106 53665466 0 0 10420729 9145773 10521225 11790633 11787106 53665466 0 53665466 2948 5437 4706 1713 1546 16350 0 769736 14453 4674 56746 12731 858340 54540156 0.98400 0.97530 X Note payable - LACOE current portion 9524 Note payable - LACOE non-current portion 172668 182192 X 13057801 1256418 1256418 11801383 11801383 12956415 1256418 1256418 11699997 11699997 Part X : FIN48 Footnote Foundation 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, 2022, 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, 2021, 2020, and 2019, 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, 2021, 2020, 2019, and 2018, are subject to examination by the IRS, generally for 4 years after they were filed. X false false false false false false false false false Marcie Houchen Executive Dir. 161544 14137 5668 181349 Form 990, Part III, Line 4d: Other Program Services Description OTHER PROGRAM SERVICES 4: The Child and Adult Care Food Program (CACFP) funded through the CDE provides meals to children at school. 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. Meal times during nonCOVID times are served family style, to allow children to serve themselves, selecting healthy foods,trying new foods and enjoying a social experience with their peers and Teachers. Meals are prepared for children when needed for dietary restrictions including allergies or religious practices. A vendor is used to prepare all meals and they are delivered to sites daily. Form 990, Part VI, Line 11b: Form 990 Review Process The 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, Line 12c: Explanation of Monitoring and Enforcement of Conflicts No 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, Line 15a: Compensation Review & Approval Process - CEO, Top Management The 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, Line 15b: Compensation Review and Approval Process for Officers and Key Employees The 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, Line 19: Other Organization Documents Publicly Available All documents, returns, statements, etc. are available for public inspection uponwritten request. Part I Summary: Organization's mission Foundation 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 - 4a Head Start (HS) and Early Head Start (EHS) programs are funded from the Office of Head Start (OHS) federal department, through the Los Angeles County Office of Education (LACOE). Foundation for ECE is a subrecipient of funds to provide services directly to HS & EHS families. HS & EHS services are free to all qualifying families, based on income and other eligibility criteria such as homelessness, foster children, and children with disabilities are prioritized. Servicesinclude part-day (combined with State Preschool) and HS/EHS full-day programs. HSserves children 3 to 5 years of age and EHS serves children under 3 years of age,following a calendar similar to the local school district. Enrollment is determinedby age and income. Children are prioritized for enrollment based on age, disability,at risk factors such as homeless, foster care, CPS and other qualifying indicators.Enrollment priorities are adjusted each year and approved by our Parent PolicyCommittee and Board of Directors. Early Head Start serves 2 to 3 children 18-36 months of age. Head Start and Early Head Start offers comprehensive services including social, health, mental health, nutrition, and parent involvement.Total program expenses were $9,755,886.