FOUNDATION FOR EARLY CHILDHOOD EDUCATION: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
FOUNDATION FOR EARLY CHILDHOOD EDUCATION (EIN 95-2462664)
Tax period
2023-07-01 to 2024-06-30
Filed
2025-03-19
IRS object ID
202500789349301430
Schema version
2023v6.0
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)
Return2025-03-19T18:31:01-07:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

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 Begin2023-07-01TaxPeriodBeginDt

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
Signature2025-03-19SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRolland VasinPreparerPersonNm
PTINP00644882PTIN
Phone8182223500PhoneNum
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

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$14,739,732GrossReceiptsAmt
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 Body4VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee149TotalEmployeeCnt
Total Volunteers150TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$15,229,387PYContributionsGrantsAmt
CY Contributions Grants$14,692,375CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$15,633PYInvestmentIncomeAmt
CY Investment Income$40,561CYInvestmentIncomeAmt
PY Other Revenue$96,929PYOtherRevenueAmt
CY Other Revenue$6,796CYOtherRevenueAmt
PY Total Revenue$15,341,949PYTotalRevenueAmt
CY Total Revenue$14,739,732CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$7,758,527PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$8,948,222CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$7,318,009PYOtherExpensesAmt
CY Other Expenses$5,836,506CYOtherExpensesAmt
PY Total Expenses$15,076,536PYTotalExpensesAmt
CY Total Expenses$14,784,728CYTotalExpensesAmt
PY Revenues Less Expenses$265,413PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$44,996CYRevenuesLessExpensesAmt
Total Assets BOY$3,922,064TotalAssetsBOYAmt
Total Assets EOY$4,682,703TotalAssetsEOYAmt
Total Liabilities BOY$3,596,739TotalLiabilitiesBOYAmt
Total Liabilities EOY$4,402,374TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$325,325NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$280,329NetAssetsOrFundBalancesEOYAmt
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$11,971,651ExpenseAmt
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$2,200,741ExpenseAmt
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$483,551ExpenseAmt
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$126,913TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$14,782,856TotalProgramServiceExpensesAmt
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 AssetsYes (true)ReportOtherAssetsInd
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 Document21IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee149EmployeeCnt
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 Members4GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
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 (9 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)$185,780$0$22,915
Cynthia Nishi
Asst. Director40.000.00Yes (X)$147,454$0$12,958
Qi Xu
Fiscal Officer40.000.00Yes (X)$127,177$0$17,464
Jocelyn Tucker
Assistant Dir.40.000.00Yes (X)$124,971$0$11,525
Mayra Luevanos
H.R. Officer40.000.00Yes (X)$82,938$0$13,762
Patrick Arcadi
President2.000.00Yes (X)$0$0$0Yes (X)
George Yeboah
Treasurer2.000.00Yes (X)$0$0$0Yes (X)
Kevin Kumar
Board Member2.000.00$0$0$0Yes (X)
Nichol Maldonado
Board Member2.000.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$668,320TotalReportableCompFromOrgAmt
Total Other Compensation$78,624TotalOtherCompensationAmt
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 702BrisbaneCA94005Substitute Teaching Staff$348,446
Lakeshore
2695 E Dominguez StCarsonCA90895Supplier$496,982
Alite Staffing Inc
PO Box 5103CovinaCA91723Substitute Teaching Staff$739,492
Chefables
131 S Maple Ave Ste 4South San FranciscoCA94080Food Vendor$505,215
MWM Enterprise
5600 Carson StTorranceCA90503Construction Contractor$566,089
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K13CntrctRcvdGreaterThan100KCnt
Government Grants$14,647,741GovernmentGrantsAmt
All Other Contributions$44,634AllOtherContributionsAmt
Total Contributions$14,692,375TotalContributionsAmt
Total Program Service Revenue$0TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$40,561TotalRevenueColumnAmt
Exclusion$40,561ExclusionAmt

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$6,796TotalRevenueColumnAmt
Related Or Exempt Func Income$6,796RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$6,796OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$14,739,732TotalRevenueColumnAmt
Related Or Exempt Func Income$6,796RelatedOrExemptFuncIncomeAmt
Exclusion$40,561ExclusionAmt

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$760,476TotalAmt
Program Services$760,476ProgramServicesAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$6,404,528TotalAmt
Program Services$6,404,528ProgramServicesAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$494,447TotalAmt
Program Services$494,447ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$758,248TotalAmt
Program Services$758,248ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$530,523TotalAmt
Program Services$530,523ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$31,966TotalAmt
Program Services$31,966ProgramServicesAmt

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$19,937TotalAmt
Program Services$19,937ProgramServicesAmt

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$562,907TotalAmt
Program Services$562,697ProgramServicesAmt
Management And General$210ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$59,770TotalAmt
Program Services$59,770ProgramServicesAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$162,986TotalAmt
Program Services$162,986ProgramServicesAmt

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$123,898TotalAmt
Program Services$123,898ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
Contracted services, personnel$1,296,949$1,296,949
Supplies$1,047,749$1,047,049$700
Repairs and Maintenance$833,261$833,261
Client related costs$550,017$550,017

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$1,147,066TotalAmt
Program Services$1,146,104ProgramServicesAmt
Management And General$962ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$14,784,728TotalAmt
Program Services$14,782,856ProgramServicesAmt
Management And General$1,872ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$19,719BOYAmt
EOY$10,720EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$3,042,446BOYAmt
EOY$3,642,905EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$579,635BOYAmt
EOY$607,075EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$289BOYAmt
EOY$1,003EOYAmt

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$126,676BOYAmt
EOY$107,507EOYAmt

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$153,299BOYAmt
EOY$313,493EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,922,064BOYAmt
EOY$4,682,703EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$3,157,978BOYAmt
EOY$2,235,875EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$261,331BOYAmt
EOY$1,989,069EOYAmt

Other Liabilities OtherLiabilitiesGrp

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

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,596,739BOYAmt
EOY$4,402,374EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$325,325BOYAmt
EOY$280,329EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$325,325BOYAmt
EOY$280,329EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,922,064BOYAmt
EOY$4,682,703EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$44,996ReconcilationRevenueExpnssAmt
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$10,521,225CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$11,790,633CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$11,787,106CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$15,229,387CurrentTaxYearMinus1YearAmt
Current Tax Year$14,692,375CurrentTaxYearAmt
Total$64,020,726TotalAmt

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$10,521,225CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$11,790,633CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$11,787,106CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$15,229,387CurrentTaxYearMinus1YearAmt
Current Tax Year$14,692,375CurrentTaxYearAmt
Total$64,020,726TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$0SubstantialContributorsTotAmt
Public Support Total170$64,020,726PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$4,706CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,713CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,546CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$15,633CurrentTaxYearMinus1YearAmt
Current Tax Year$40,561CurrentTaxYearAmt
Total$64,159TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$4,674CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$56,746CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$12,731CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$96,929CurrentTaxYearMinus1YearAmt
Current Tax Year$6,796CurrentTaxYearAmt
Total$177,876TotalAmt
FieldValueIRS element (for citing)
Total Support$64,262,761TotalSupportAmt
Public Support CY1700.99620PublicSupportCY170Pct
Public Support PY1700.99630PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Other Assets$313,493TotalBookValueOtherAssetsAmt

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$16,276,143TotalRevEtcAuditedFinclStmtAmt
Donated Services And Use Fclts$1,536,411DonatedServicesAndUseFcltsAmt
Revenue Not Reported$1,536,411RevenueNotReportedAmt
Revenue Subtotal$14,739,732RevenueSubtotalAmt
Total Revenue Per Form990$14,739,732TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$16,321,139TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$1,536,411DonatedServicesUseFcltsAmt
Expenses Not Reported$1,536,411ExpensesNotReportedAmt
Expenses Subtotal$14,784,728ExpensesSubtotalAmt
Total Expenses Per Form990$14,784,728TotalExpensesPerForm990Amt

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, 2024, 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, 2023, 2022, and 2021, 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, 2023, 2022, 2021, and 2020, 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 (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmt
Cynthia Nishi
Asst. Director$147,454$12,534$424$160,412
Marcie Houchen
Executive Dir.$185,780$15,791$7,124$208,695

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 Executive Director and Fiscal Officer reviewed the 990 tax returns to make sure the narrative and Schedule O was updated to status quo and that the revenues and expenditures stated in Form 990 tie to the ones stated in the audit report. Then the Fiscal Officer presented the tax returns to the Board of Directors for them to review 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 84% 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 84% 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 $11,971,651.
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 $483,551.

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