2020-04-19T11:02:52-07:00 2019-06-30 954401626 Vasin Heyn & Company 5000 N Parkway Calabasas 201 Calabasas CA 91302 990 2018-07-01 952462664 Foundation for Early Childhood Education FOUN 6265725107 3360 Flair Drive Suite 100 El Monte CA 91731 Marcie Houchen Director 2020-04-19 true Rolland Vasin P00644882 8182223500 2018 2020-11-19 02:30:22Z Marcie Houchen 3360 Flair Drive Suite 100 El Monte CA 91731 9165663 false false X www.foundationheadstart.org X 1965 CA To provide preschool services to low income and disadvantaged children and their families. 7 7 116 275 0 11179333 9145773 0 2948 5437 11132 14453 11193413 9165663 0 0 4751907 4664325 0 0 6441466 4494901 11193373 9159226 40 6437 1560006 1340824 1693785 1468167 -133779 -127343 X Foundation for Early Childhood Education, Inc.'s purpose is to provide complete child care services primarily to low income families, emphasizing a quality education and nutrition program for their children. false false 7607748 Head Start and Early Head Start programs funded through the Los Angeles County Office of Education are free part-day and full-day child development programs for low income and disabled children. Head Start generally operates from September to June and serves 3 to 5 years old children, from low income families residing in the local community, with priority given to four year old children. Priority is also given to children who are in families that are most in need, including families at risk and/or in crisis, and children with disabilities. Early Head Start serves 2 to 3 year olds. Head Start and Early Head Start offers comprehensive services including social, health, mental health, nutrition, and parent involvement. 1052354 California State Preschool funded by the California Department of Education is a free part day (3 1/2 hours) comprehensive child development program which generally operates from September through June. The program serves 3 to 4 year old children from low income families residing in the local community. Priority are given to children in 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 encourage them to participate in the program. 459524 The Child and Adult Care Food Program funded through the California Department of Education provides meals to help establish good eating habits at a young age. Meals are 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. 26071 9145697 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 false false false false false false false false false false false false false false false false false false false false false true 23 0 true 116 true false false false false false false false false 0 false false false false false false false false false false false false X 7 7 false false false false false false false true true false false true true true true true true true true false CA X X Qi Xu 6265725107 3360 Flair Drive Suite 100 El Monte CA 917312833 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 Claudia Rodriguez Board Member 2.00 0.00 X 0 0 0 Simon Ho Board Member 2.00 0.00 X 0 0 0 Pablo Ocasio Board Member 2.00 0.00 X 0 0 0 Marcie Houchen Director 40.00 0.00 X 106995 0 12695 Cynthia Nishi Asst. Director 40.00 0.00 X 100646 0 8555 Qi Xu Fiscal Officer 40.00 0.00 X 86978 0 10993 294619 32243 2 false false false 3360-3380 Flair Dr LLC 3380 Flair Dr LLC El Monte CA 91731 Occupancy 363584 ChildCare Career 3440 Wilshire Blvd 1111 Los Angeles CA 90010 Staffing 335057 Alite Staffing Inc 102 E Badillo St Covina CA 91723 Education / Teachers 745616 Berkshire Hathaway Homestate Companies 70 S Lake Ave Pasadena CA 91101 Insurance 409249 Chefables PO Box 288 South San Francisco CA 94083 Catering 466589 13 9119702 26071 9145773 0 5437 5437 0 0 0 0 0 0 0 Other Revenue 900099 14453 14453 14453 9165663 14453 5437 0 0 0 0 354909 354909 0 3300145 3300145 261064 261064 479113 479113 269094 269094 0 9964 9964 41521 41521 0 0 0 0 1808 1808 9021 9021 185614 185614 0 542690 542690 27991 27991 0 46707 46707 11484 11484 0 0 83904 83904 Contracted services, personnel 1141556 1141556 Supplies 564085 564085 Equipment expenses 542997 542997 Supplies, food service 438196 438196 847363 845318 2045 9159226 9145697 13529 0 574950 33901 764335 604847 390015 1263 454 0 0 0 0 74871 152119 0 0 0 0 0 304075 0 1560006 1340824 1149194 860891 344876 416078 199715 191198 1693785 1468167 X -133779 -127343 -133779 -127343 1560006 1340824 X 6437 -1 X false true X true true true X 11389714 9961223 10938148 10420729 9145773 51855587 0 0 11389714 9961223 10938148 10420729 9145773 51855587 0 51855587 63 111 1177 2948 5437 9736 0 481812 477173 769736 14453 1743174 53608497 0.96730 0.97020 X Note payable - LACOE current portion 9006 Note payable - LACOE non-current portion 182192 191198 X 9901457 709092 26702 735794 9165663 9165663 9895020 709092 26702 735794 9159226 9159226 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, 2019, 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, 2018, 2017 and 2016, are subject to examination by the IRS, generally for 3 years after they were filed. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 In-kind professional services $26702 Part XII, Line 2d: Other expenses and losses per audited F/S In-kind professional services $26702 Form 990, Part III, Line 4d: Other Program Services Description OTHER PROGRAM SERVICES 4: The Child and Adult Care Food Program funded through the California Department of Education provides meals to help establish good eating habits at a young age. Meals are 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. 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 Director II 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 agency;(ii)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 85% 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 85% 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 upon written request. Other Changes In Net Assets Or Fund Balances - Other Decreases Rounding = -$1