2020-11-19T09:17:38-08:00 2020-06-30 954401626 Vasin Heyn & Company 5000 N Parkway Calabasas 201 Calabasas CA 91302 990 2019-07-01 952462664 Foundation for Early Childhood Education FOUN 6265725107 3360 Flair Drive Suite 100 El Monte CA 91731 Marcie Houchen Director 2020-11-19 true Rolland Vasin P00644882 8182223500 2019 2021-01-29 14:40:06Z Marcie Houchen 3360 Flair Drive Suite 100 El Monte CA 91731 10530605 false X www.foundationheadstart.org X 1965 CA Foundation for Early Childhood Education, Inc. was started in 1965 to provide early education and family support services to at-risk and low income families in Los Angeles. See Schedule O for further details. 7 7 133 270 0 9145773 10521225 0 5437 4706 14453 4674 9165663 10530605 0 0 4664325 5484448 0 0 4494901 5016309 9159226 10500757 6437 29848 1340824 2012329 1468167 2109824 -127343 -97495 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 8927430 Head Start (HS) and Early Head Start (EHS) programs are funded through the Los Angeles County Office of Education, Foundation for ECE is a subrecipient of funds to provide services directly to HS & EHS families.. HS & EHS services are free to income eligible families, and children with disabilities. Services include part-day and full-day programs, dependent on child and family need. HS serves 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 determined by 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 Policy Committee and Board of Directors. See Schedule O for further details. 1181783 California State Preschool funded by the California Department of Education (CDE) and is a free part day (3 1/2 hours) comprehensive child development program that is partnered with our HS program, to offer a longer day of services. 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. 365090 The Child and Adult Care Food Program funded through the California Department ofEducation 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. Exceptions to meal service are in place due to COVID precautions and restrictions. The program provides daily meals that are, high in nutrients, low in fats, salt and sugar. 11873 10486176 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 true 27 0 true 133 true false false false false false false false 0 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 Marcie Houchen Director 40.00 0.00 X 127783 0 15609 Cynthia Nishi Asst. Director 40.00 0.00 X 110144 0 9426 Qi Xu Fiscal Officer 40.00 0.00 X 92088 0 12557 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 330015 37592 2 false false false 3360-3380 Flair Dr LLC 3380 Flair Dr LLC El Monte CA 91731 Occupancy 374628 ChildCare Careers 3440 Wilshire Blvd 1111 Los Angeles CA 90010 Staffing 373281 Alite Staffing Inc 102 E Badillo St Covina CA 91723 Education / Teachers 965745 MWM Enterprise 5606 W Carson St Torrance CA 90503 Construction 406601 Chefables PO Box 288 South San Francisco CA 94083 Catering 405906 10 10521225 10521225 0 4706 4706 0 0 0 0 0 0 0 Other Revenue 900099 4674 4674 4674 10530605 4674 4706 0 0 0 0 289158 289158 0 4052460 4052460 270282 270282 550603 550603 321945 321945 0 11981 11981 35440 35440 0 0 0 0 4112 4112 0 194153 194153 0 546395 546395 24636 24636 0 72648 72521 127 10994 10994 0 0 81511 81511 Contracted services, personnel 1223591 1223591 Supplies 1181387 1181387 Repairs and Maintenance 519188 519188 Client related costs 397503 397503 712770 709310 3460 10500757 10486176 14581 0 33901 17908 764335 959753 390015 935404 454 2 0 0 0 0 152119 79163 0 0 0 0 0 20099 1340824 2012329 860891 1454776 416078 472856 191198 182192 1468167 2109824 X -127343 -97495 -127343 -97495 1340824 2012329 29848 X false true X true true true X 9961223 10938148 10420729 9145773 10521225 50987098 0 0 9961223 10938148 10420729 9145773 10521225 50987098 0 50987098 111 1177 2948 5437 4706 14379 0 481812 477173 769736 14453 4674 1747848 52749325 0.96660 0.96730 X Note payable - LACOE current portion 9524 Note payable - LACOE non-current portion 172668 182192 X 11464128 933523 933523 10530605 10530605 11434280 933523 933523 10500757 10500757 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, 2020, 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, 2019, 2018 and 2017, are subject to examination by the IRS, generally for 3 years after they were filed. 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 ofEducation 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. Exceptions to meal service are in place due to COVID precautions and restrictions. 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 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 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 uponwritten request. Part I Summary: Organization's mission Foundation for Early Childhood Education, Inc. was started in 1965 to provide early education and family support services to at-risk and low income families in Los Angeles. The purpose is to provide comprehensive services to the child and family, in an effort to bridge the gap for families in poverty, so they enter kindgergarten healthy and ready for school. Part III Statement of Program Service Accomplishments - 4a Head Start (HS) and Early Head Start (EHS) programs are funded through the Los Angeles County Office of Education, Foundation for ECE is a subrecipient of funds to provide services directly to HS & EHS families.. HS & EHS services are free to income eligible families, and children with disabilities. Services include part-day and full-day programs, dependent on child and family need. HS serves 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 determined by 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 Policy Committee and Board of Directors. 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.Total program expenses were $8,927,430.