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    <ReturnTs>2026-06-23T09:52:54-07:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
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        <BusinessNameLine1Txt>Tovella Dowling PC</BusinessNameLine1Txt>
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        <AddressLine1Txt>501 W Broadway Ste 1540</AddressLine1Txt>
        <CityNm>San Diego</CityNm>
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        <BusinessNameLine1Txt>Little Owl Foundation for Childhood</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>Education Inc</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>LITT</BusinessNameControlTxt>
      <PhoneNum>5627865333</PhoneNum>
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        <AddressLine1Txt>3426 Linden Avenue</AddressLine1Txt>
        <CityNm>Long Beach</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>90807</ZIPCd>
      </USAddress>
    </Filer>
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      <PersonNm>Janet Watt</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <SignatureDt>2026-06-23</SignatureDt>
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    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>Julie U Nguyen Esq</PreparerPersonNm>
      <PTIN>P01881055</PTIN>
      <PhoneNum>6199309332</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <PrimaryExemptPurposeTxt>to fund and support early childhood educational programs.</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>The foundation's scholarship program expands access to high-quality early childhood education for families in need. During the reporting period, the Foundation awarded ten families over $106,000 in tuition assistance at the Little Owl School. Serving children under ages 2 - 4+, the Little Owl School provides developmentally appropriate learning through social constructivism and environmental education inspired by the Reggio Emilia approach. By supporting attendance at Little Owl's nurturing program, the scholarships set underprivileged children on a path to academic success and personal growth. The Foundation's investments create both immediate and lifelong benefits for recipients and model progressive educational practices for the broader community. During the reporting period, the Foundation also donated to the Cerritos College Foundation and Heluna Health.</DescriptionProgramSrvcAccomTxt>
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        <PersonNm>Janet Marie Watt</PersonNm>
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        <PersonNm>Laurence Blair Watt</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
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        <PersonNm>Ruben Mancillas</PersonNm>
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        <PersonNm>Daysha Austin</PersonNm>
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        <PersonNm>I'Nella Douglass-Scott</PersonNm>
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        <PersonNm>Stacey Lewis</PersonNm>
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        <PersonNm>Dana Greenlee</PersonNm>
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        <PersonNm>Naphar Isley</PersonNm>
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        <PersonNm>Laurence B Watt</PersonNm>
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      <ForeignOfficeInd>false</ForeignOfficeInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Grants and Similar Amounts Paid In Excess of $5,000.1</FormAndLineReferenceDesc>
        <ExplanationTxt>Class of Activity: scholarship | Donee's Name: Yimo Gu | Donee's Address: 3426 Linden Avenue Long Beach CA 90807 | Relationship of Donee: N/A | Cash Amount Given: $18293</ExplanationTxt>
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        <FormAndLineReferenceDesc>Grants and Similar Amounts Paid In Excess of $5,000.2</FormAndLineReferenceDesc>
        <ExplanationTxt>Class of Activity: Scholarship | Donee's Name: Kross Price | Donee's Address: 3426 Linden Avenue Long Beach CA 90807 | Relationship of Donee: N/A | Cash Amount Given: $14813</ExplanationTxt>
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        <FormAndLineReferenceDesc>Grants and Similar Amounts Paid In Excess of $5,000.4</FormAndLineReferenceDesc>
        <ExplanationTxt>Class of Activity: Scholarship | Donee's Name: True Wingfield | Donee's Address: 3426 Linden Avenue Long Beach CA 90807 | Relationship of Donee: N/A | Cash Amount Given: $19601</ExplanationTxt>
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        <FormAndLineReferenceDesc>Grants and Similar Amounts Paid In Excess of $5,000.8</FormAndLineReferenceDesc>
        <ExplanationTxt>Class of Activity: educational scholarship | Donee's Name: Mia Vazquez Barrientos | Donee's Address: 3426 Linden Avenue Long Beach CA 90807 | Relationship of Donee: N/A | Cash Amount Given: $9525</ExplanationTxt>
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        <FormAndLineReferenceDesc>Grants and Similar Amounts Paid In Excess of $5,000.9</FormAndLineReferenceDesc>
        <ExplanationTxt>Class of Activity: educational scholarship | Donee's Name: Miles Sullivan | Donee's Address: 3426 Linden Avenue Long Beach CA 90807 | Relationship of Donee: N/A | Cash Amount Given: $13500</ExplanationTxt>
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        <ExplanationTxt>Class of Activity: educational scholarship | Donee's Name: Winona Redwater | Donee's Address: 3426 Linden Avenue Long Beach CA 90807 | Relationship of Donee: N/A | Cash Amount Given: $10308</ExplanationTxt>
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        <FormAndLineReferenceDesc>Grants and Similar Amounts Paid In Excess of $5,000.14</FormAndLineReferenceDesc>
        <ExplanationTxt>Class of Activity: educational scholarship | Donee's Name: Ezekiel Bernal | Donee's Address: 3426 Linden Avenue Long Beach CA 90807 | Relationship of Donee: N/A | Cash Amount Given: $8368</ExplanationTxt>
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        <FormAndLineReferenceDesc>Other Expenses.1002</FormAndLineReferenceDesc>
        <ExplanationTxt>Office Expenses $1835</ExplanationTxt>
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        <ExplanationTxt>Insurance $476</ExplanationTxt>
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        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>misc payments to be refunded $6128</ExplanationTxt>
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        <FormAndLineReferenceDesc>Other Expenses.2</FormAndLineReferenceDesc>
        <ExplanationTxt>misc business expenses $1461</ExplanationTxt>
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        <ExplanationTxt>meals $1176</ExplanationTxt>
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        <FormAndLineReferenceDesc>Other Expenses.4</FormAndLineReferenceDesc>
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        <ExplanationTxt>dues &amp; subscriptions $75</ExplanationTxt>
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