Nonprofit · EIN 94-3204961
LITTLE CHILDRENS DEVELOPMENTAL CENTER
Tax-exempt · SAN FRANCISCO, CA 94115
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $589,258 | $581,144 | $8,114 | $1,016,475 | $7,023 | $1,009,452 |
| December 31, 2024 | 990 | $554,630 | $535,116 | $19,514 | $1,006,948 | $5,610 | $1,001,338 |
| December 31, 2023 | 990 | $595,948 | $465,747 | $130,201 | $981,824 | $0 | $981,824 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $586,813
- of which government grants
- $330,613
- Program service revenue
- $0
- Investment income
- $94
- Other revenue
- $2,351
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $130,000
- Other salaries and wages
- $271,398
- Salaries, compensation and benefits (total)
- $481,941
- Professional fundraising fees
- $0
- Occupancy
- $1,200
- Depreciation
- $1,358
- Program services (functional)
- $523,029
- Management and general (functional)
- $58,115
Balance sheet and other
- Total assets, start of year
- $1,006,948
- Total assets, end of year
- $1,016,475
- Total liabilities, end of year
- $7,023
- Net assets, end of year
- $1,009,452
- Land, buildings and equipment
- $19,435
- Net assets without donor restrictions
- $1,009,452
- Gross receipts
- $589,258
- Employees
- 6
- Year formed
- 1994
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Stefanie Chan | Executive Dir. Officer | 60 | $145,000 |
| Emmett Gilman | President/Treas Trustee or director, Officer | 5 | $0 |
| Chelse Tiong | Vice President Trustee or director, Officer | 2 | $0 |
| Melissa Tiong | Secretary Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Stefanie Chan | Executive Dir. Officer | 60 | $130,000 |
| Emmett Gilman | President/Treas Trustee or director, Officer | 5 | $0 |
| Chelse Tiong | Vice President Trustee or director, Officer | 2 | $0 |
| Melissa Tiong | Secretary Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Stefanie Chan | Executive Dir. Officer | 60 | $125,344 |
| Emmett Gilman | President/Treas Trustee or director, Officer | 5 | $0 |
| Chelse Tiong | Vice President Trustee or director, Officer | 2 | $0 |
| Melissa Tiong | Secretary Trustee or director, Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 1223 WEBSTER STREET, SAN FRANCISCO, CA 94115-5021
- Principal officer (990 for 2025)
- Emmett Gilman, 1223 Webster Street, San Francisco, CA 94115
- Signed the 990
- Emmett Gilman, President
- Phone
- (415) 921-5517
- Return prepared by
- LAMORENA & CHANG CPA
California records
California keeps its own records of charities and corporations. Search them by EIN 94-3204961 or by the name LITTLE CHILDRENS DEVELOPMENTAL CENTER.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
The LCDC is dedicated to providing safe, secure, stimulating and age-appropriate developmental activites to low-income and working families with children between the ages of two and five.
Program accomplishments
- During 2020 LCDC had decided to decreased the number of enrollment from 19 to 13 due to the pandemic. With this decision we were able to successfully remained open and continued to provide care for children of essential workers. 7 of those 13 slots graduated and were fully enrolled in the San Francisco, public school district. Approximately half of these graduates have been enrolled in LCDC since they were 2 year olds, transitioning from needing to be potty-trained to focus, verbal, and skilled pencil-holding kindergarteners. LCDC collaborated with the Western Addition Family Resource Center which once a month we averaged 75% of parent participation in workshops that center around the developments, challenges and successes of their children. Collaboration with the Tandem Program helped our children to learn to love reading and literature.Expenses $523,029
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 94-3204961
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1996
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B21Z)
- Assets (IRS master file)
- $1,016,475
- Income (IRS master file)
- $589,258
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $589,258 | $581,144 | $1,016,475 | XML |
| 990 | December 2024 | $554,630 | $535,116 | $1,006,948 | XML |
| 990 | December 2023 | $595,948 | $465,747 | $981,824 | XML |
| 990 | December 2022 | $609,133 | $381,413 | $851,923 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 94-3204961).
Questions about LITTLE CHILDRENS DEVELOPMENTAL CENTER
- What is the EIN of LITTLE CHILDRENS DEVELOPMENTAL CENTER?
- The employer identification number (EIN) of LITTLE CHILDRENS DEVELOPMENTAL CENTER is 94-3204961.
- Is LITTLE CHILDRENS DEVELOPMENTAL CENTER tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1996.
- Are donations to LITTLE CHILDRENS DEVELOPMENTAL CENTER tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LITTLE CHILDRENS DEVELOPMENTAL CENTER file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LITTLE CHILDRENS DEVELOPMENTAL CENTER due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LITTLE CHILDRENS DEVELOPMENTAL CENTER last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of LITTLE CHILDRENS DEVELOPMENTAL CENTER?
- The 990 for the year ended December 31, 2025 names Emmett Gilman.
- Who are the officers and directors of LITTLE CHILDRENS DEVELOPMENTAL CENTER?
- The 990 for the year ended December 31, 2025 lists 4 people; 1 received compensation from the organization, the highest $145,000 (Stefanie Chan, Executive Dir.).
- How much revenue does LITTLE CHILDRENS DEVELOPMENTAL CENTER have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $589,258, expenses of $581,144 and total assets of $1,016,475 at year end.
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