STRATEGY STUDIO / PUBLIC DATA EXPLORER

CHILDREN TODAY A CALIFORNIA NON PROFIT PUBLIC BENEFIT CORPORATION: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
CHILDREN TODAY A CALIFORNIA NON PROFIT PUBLIC BENEFIT CORPORATION (EIN 95-4635295)
Tax period
2024-07-01 to 2025-06-30
Filed
2025-12-12
IRS object ID
202523469349300117
Schema version
2024v5.2
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)
Return2025-12-12T10:57:56-08:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN954401626PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1VASIN HEYN AND COMPANYBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line15000 N PKWY CALABASAS STE 104AddressLine1Txt
CityCALABASASCityNm
State AbbreviationCAStateAbbreviationCd
ZIP91302ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN954635295EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Children Today IncBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCHILBusinessNameControlTxt
Phone5629978800PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12951 Long Beach BlvdAddressLine1Txt
CityLong BeachCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90806ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonElia RochaPersonNm
Person TitleExecutive DirectorPersonTitleTxt
Signature2025-12-12SignatureDt
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 PersonLauren SchmidtPreparerPersonNm
PTINP03074741PTIN
Phone8182223500PhoneNum
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerElia RochaPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12951 Long Beach BlvdAddressLine1Txt
CityLong BeachCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90806ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,080,221GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.childrentoday.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1997FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionTo provide trauma-informed child development, preschool, and family support services to families experiencing homelessness, and/or maltreatment, fostering long-term stability and success.ActivityOrMissionDesc
Voting Members Governing Body11VotingMembersGoverningBodyCnt
Voting Members Independent11VotingMembersIndependentCnt
Total Employee23TotalEmployeeCnt
Total Volunteers13TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$1,869,459PYContributionsGrantsAmt
CY Contributions Grants$1,942,280CYContributionsGrantsAmt
PY Program Service Revenue$518PYProgramServiceRevenueAmt
CY Program Service Revenue$933CYProgramServiceRevenueAmt
PY Investment Income$33,959PYInvestmentIncomeAmt
CY Investment Income$25,637CYInvestmentIncomeAmt
CY Other Revenue$48,477CYOtherRevenueAmt
PY Total Revenue$1,903,936PYTotalRevenueAmt
CY Total Revenue$2,017,327CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,263,345PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,382,765CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$74,538CYTotalFundraisingExpenseAmt
PY Other Expenses$554,301PYOtherExpensesAmt
CY Other Expenses$504,115CYOtherExpensesAmt
PY Total Expenses$1,817,646PYTotalExpensesAmt
CY Total Expenses$1,886,880CYTotalExpensesAmt
PY Revenues Less Expenses$86,290PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$130,447CYRevenuesLessExpensesAmt
Total Assets BOY$6,176,589TotalAssetsBOYAmt
Total Assets EOY$6,294,097TotalAssetsEOYAmt
Total Liabilities BOY$114,578TotalLiabilitiesBOYAmt
Total Liabilities EOY$125,129TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$6,062,011NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$6,168,968NetAssetsOrFundBalancesEOYAmt
MissionTo provide trauma-informed child development, preschool, and family support services to families experiencing homelessness, and/or maltreatment, fostering long-term stability and success.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$1,436,247ExpenseAmt
Revenue$933RevenueAmt
DescChildren Today provides free, high-quality early care and education and family support services through its Eco-House facility. Eco House is designed to serve children and families experiencing homelessness and/or maltreatment. In the yearended June 30, 2025, 75 children were served at the house, for a total of 7,543 days of service.Desc
Total Program Service Expenses$1,436,247TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (true)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
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 ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
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 Document3IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee23EmployeeCnt
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 Members11GoverningBodyVotingMembersCnt
Independent Voting Member11IndependentVotingMemberCnt
Family Or Business RlnYes (true)FamilyOrBusinessRlnInd
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 OtherfalseCompensationProcessOtherInd
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)
PersonThe OrganizationPersonNm
Phone5629978800PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12951 Long Beach BlvdAddressLine1Txt
CityLong BeachCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90806ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
Elia Rocha
Executive Dir.40.000.00Yes (X)$95,649$0$15,432
Christine Lorenzetti
President4.000.00Yes (X)$0$0$0Yes (X)
Marisa Semense
Vice President4.000.00Yes (X)$0$0$0Yes (X)
Phillip Mazzocco
Vice President4.000.00Yes (X)$0$0$0Yes (X)
Paula-Rose Wihongi
Treasurer4.000.00Yes (X)$0$0$0Yes (X)
Michael Chun
Secretary4.000.00Yes (X)$0$0$0Yes (X)
Alex Cherin
Director3.000.00$0$0$0Yes (X)
Jude Correa
Director3.000.00$0$0$0Yes (X)
Bonnie Lowenthal
Director3.000.00$0$0$0Yes (X)
Heather Moro
Director3.000.00$0$0$0Yes (X)
Josh Lowenthal
Director3.000.00$0$0$0Yes (X)
Donna Snell
Director3.000.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$95,649TotalReportableCompFromOrgAmt
Total Other Compensation$15,432TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Fundraising$43,306FundraisingAmt
Government Grants$1,347,286GovernmentGrantsAmt
All Other Contributions$551,688AllOtherContributionsAmt
Noncash Contributions$24,904NoncashContributionsAmt
Total Contributions$1,942,280TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescProgram family feesDesc
Business624410BusinessCd
Total Revenue Column$933TotalRevenueColumnAmt
Related Or Exempt Func Income$933RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$933TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$25,637TotalRevenueColumnAmt
Exclusion$25,637ExclusionAmt

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
FieldValueIRS element (for citing)
Fundraising Gross Income$106,685FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$43,306ContriRptFundraisingEventAmt
Fundraising Direct Expenses$62,894FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$43,791TotalRevenueColumnAmt

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 incomeDesc
Business900099BusinessCd
Total Revenue Column$4,686TotalRevenueColumnAmt
Related Or Exempt Func Income$4,686RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$4,686OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,017,327TotalRevenueColumnAmt
Related Or Exempt Func Income$5,619RelatedOrExemptFuncIncomeAmt
Exclusion$25,637ExclusionAmt

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$129,087TotalAmt
Program Services$103,270ProgramServicesAmt
Management And General$6,454ManagementAndGeneralAmt
Fundraising$19,363FundraisingAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,055,011TotalAmt
Program Services$811,409ProgramServicesAmt
Management And General$214,116ManagementAndGeneralAmt
Fundraising$29,486FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$23,311TotalAmt
Program Services$16,702ProgramServicesAmt
Management And General$6,609ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$80,808TotalAmt
Program Services$65,351ProgramServicesAmt
Management And General$14,229ManagementAndGeneralAmt
Fundraising$1,228FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$94,548TotalAmt
Program Services$74,763ProgramServicesAmt
Management And General$15,987ManagementAndGeneralAmt
Fundraising$3,798FundraisingAmt

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$25,015TotalAmt
Management And General$25,015ManagementAndGeneralAmt

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$4,861TotalAmt
Program Services$3,565ProgramServicesAmt
Management And General$1,296ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$5,155TotalAmt
Program Services$2,435ProgramServicesAmt
Management And General$2,720ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

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$120,282TotalAmt
Program Services$86,451ProgramServicesAmt
Management And General$31,924ManagementAndGeneralAmt
Fundraising$1,907FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
Depreciation Expense$101,029$96,732$4,297
Repairs and Maintenance$59,629$57,999$1,630
Food Supplies$30,525$30,525
Consultants$24,947$24,947

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$132,672TotalAmt
Program Services$87,045ProgramServicesAmt
Management And General$26,871ManagementAndGeneralAmt
Fundraising$18,756FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,886,880TotalAmt
Program Services$1,436,247ProgramServicesAmt
Management And General$376,095ManagementAndGeneralAmt
Fundraising$74,538FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,722,716BOYAmt
EOY$0EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$14,547BOYAmt
EOY$1,885,252EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$35,000BOYAmt
EOY$8,901EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

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$8,496BOYAmt
EOY$7,608EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$4,735,231LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,134,350LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$3,696,054BOYAmt
EOY$3,600,881EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$593,724BOYAmt
EOY$673,518EOYAmt

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$106,052BOYAmt
EOY$117,937EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$6,176,589BOYAmt
EOY$6,294,097EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$114,578BOYAmt
EOY$125,129EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$114,578BOYAmt
EOY$125,129EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$5,987,011BOYAmt
EOY$5,896,102EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$75,000BOYAmt
EOY$272,866EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$6,062,011BOYAmt
EOY$6,168,968EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$6,176,589BOYAmt
EOY$6,294,097EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$130,447ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$87,294NetUnrlzdGainsLossesInvstAmt
Prior Period Adjustments-$110,784PriorPeriodAdjustmentsAmt
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 RequiredfalseFederalGrantAuditRequiredInd

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$1,765,725CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$520,573CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,397,152CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,862,159CurrentTaxYearMinus1YearAmt
Current Tax Year$1,867,906CurrentTaxYearAmt
Total$8,413,515TotalAmt

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$1,765,725CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$520,573CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,397,152CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,862,159CurrentTaxYearMinus1YearAmt
Current Tax Year$1,867,906CurrentTaxYearAmt
Total$8,413,515TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$0SubstantialContributorsTotAmt
Public Support Total170$8,413,515PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$10,715CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$10,044CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$24,600CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$31,135CurrentTaxYearMinus1YearAmt
Current Tax Year$25,637CurrentTaxYearAmt
Total$102,131TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$3,133CurrentTaxYearMinus3YearsAmt
Current Tax Year$4,686CurrentTaxYearAmt
Total$7,819TotalAmt
FieldValueIRS element (for citing)
Total Support$8,523,465TotalSupportAmt
Gross Receipts Rltd Activities$933GrossReceiptsRltdActivitiesAmt
Public Support CY1700.98710PublicSupportCY170Pct
Public Support PY1700.93450PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$106,052BeginningYearBalanceAmt
End Year Balance$106,052EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$94,580BeginningYearBalanceAmt
Investment Earnings Or Losses$11,472InvestmentEarningsOrLossesAmt
End Year Balance$106,052EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$86,585BeginningYearBalanceAmt
Investment Earnings Or Losses$7,995InvestmentEarningsOrLossesAmt
End Year Balance$94,580EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$102,285BeginningYearBalanceAmt
Investment Earnings Or Losses-$15,154InvestmentEarningsOrLossesAmt
Administrative Expenses$546AdministrativeExpensesAmt
End Year Balance$86,585EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$92,373BeginningYearBalanceAmt
Contributions$300ContributionsAmt
Investment Earnings Or Losses$9,759InvestmentEarningsOrLossesAmt
Administrative Expenses$147AdministrativeExpensesAmt
End Year Balance$102,285EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY1.00000BoardDesignatedBalanceEOYPct
Endowments Held Unrelated OrgfalseEndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd
Related Org List Sch RfalseRelatedOrgListSchRInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$724,476OtherCostOrOtherBasisAmt
Book Value$724,476BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,852,257OtherCostOrOtherBasisAmt
Depreciation$976,264DepreciationAmt
Book Value$2,875,993BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$59,218OtherCostOrOtherBasisAmt
Depreciation$58,806DepreciationAmt
Book Value$412BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$99,280OtherCostOrOtherBasisAmt
Depreciation$99,280DepreciationAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$3,600,881TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$2,136,247TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$87,294NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts$31,626DonatedServicesAndUseFcltsAmt
Revenue Not Reported$118,920RevenueNotReportedAmt
Revenue Subtotal$2,017,327RevenueSubtotalAmt
Total Revenue Per Form990$2,017,327TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,918,506TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$31,626DonatedServicesUseFcltsAmt
Expenses Not Reported$31,626ExpensesNotReportedAmt
Expenses Subtotal$1,886,880ExpensesSubtotalAmt
Total Expenses Per Form990$1,886,880TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part V, Line 4: Intended uses of the endowment fund.The Organization's Board of Directors established an endowment fund whereby certain contributions could remain intact. In 2009, the Organization transferred $35,000 to the Long Beach Community Foundation (LBCF) to establish The Children' Today Endowment Fund. The funds are invested in an allocated investment pool. Net income from the fund may be distributed annually to the Organization upon request.The Organization granted LBCF variance power over the funds at the time of the transfer. But since the Organization is a nonprofit organization, who specified themselves as the beneficiary, the Organization may recognize the beneficial interest in the assets held by LBCF.
Part X : FIN48 FootnoteThe Organization 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). The Organization 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, 2025, the Organization had no material unrecognized tax benefits, tax penalties or interest.The Organizations Forms 990, Return of Organization Exempt from Income Tax, for each of the tax years ended June 30, 2024, 2023 and 2022, are subject to examination by the IRS, generally for 3 years after they were filed.The Organizations Forms 199, California Exempt Organization Return, for each of the tax years ended June 30, 2024, 2023, 2022, and 2021, are subject to examination by the Franchise Tax Board, generally for 4 years after they were filed.

Schedule G IRS990ScheduleG

FieldValueIRS element (for citing)
Mail SolicitationsYes (X)MailSolicitationsInd
Email SolicitationsYes (X)EmailSolicitationsInd
In Person SolicitationsYes (X)InPersonSolicitationsInd
Solicitation Of Non Govt GrantsYes (X)SolicitationOfNonGovtGrantsInd
Solicitation Of Govt GrantsYes (X)SolicitationOfGovtGrantsInd
Special Fundraising EventsYes (X)SpecialFundraisingEventsInd
Agrmt Prof Fundraising ActyfalseAgrmtProfFundraisingActyInd

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1Roots to GrowEvent1Nm
Gross Receipts Event1$108,320GrossReceiptsEvent1Amt
Charitable Contri Event1$24,970CharitableContriEvent1Amt
Gross Revenue Event1$83,350GrossRevenueEvent1Amt
Other Direct Expenses Event1$39,086OtherDirectExpensesEvent1Amt
Event2Holiday StoreEvent2Nm
Gross Receipts Event2$30,011GrossReceiptsEvent2Amt
Charitable Contri Event2$18,336CharitableContriEvent2Amt
Gross Revenue Event2$11,675GrossRevenueEvent2Amt
Other Direct Expenses Event2$15,726OtherDirectExpensesEvent2Amt
Other Events Total1OtherEventsTotalCnt
Gross Receipts Other Events$11,660GrossReceiptsOtherEventsAmt
Gross Revenue Other Events$11,660GrossRevenueOtherEventsAmt
Oth Direct Expnss Other Events$8,082OthDirectExpnssOtherEventsAmt
Gross Receipts Total$149,991GrossReceiptsTotalAmt
Charitable Contributions Tot$43,306CharitableContributionsTotAmt
Gross Revenue Total Events$106,685GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$62,894OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$62,894DirectExpenseSummaryEventsAmt
Net Income Summary$43,791NetIncomeSummaryAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section A, Line 2Bonnie Lowenthal is the mother of Josh Lowenthal.
Form 990, Part VI, Section B, Line 11bThe completed Form 990 is presented by the Treasurer at the Board of Directors meeting, where it is reviewed and approved by the Board.
Form 990, Part VI, Section B, Line 12cAnnual reviews of potential conflicts of interest are conducted per written policy, and outside experts may be used.Each Director, Principal Officer, and member of a committee with governing Board-Delegated powers shall annually sign statement that affirms such person:A. Has received a copy of the conflict-of-interest policy.B. Has read and understands the policy.C. Has agreed to comply with the policy, and D. Understands the Organization is charitable and in order to maintain its federal tax exemption it must engage primarily in activities that accomplish one or more of its tax-exempt purposes.If the governing board has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the allege failure to disclose.If, after hearing the member's response and after making further investigation as warranted by the circumstances, the governing board or committee determines the member has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action.
Form 990, Part VI, Section B, Line 15aAnnually, the Organization obtains comparability data from similar organizations when determining compensation packages.
Form 990, Part VI, Section C, Line 19Financial statements and Form 990 are available on the Organization's website. Form 990 is also posted on guidestar.org.