Liabilities / Assets
97th percentile
Higher debt load relative to assets than 97% of similar nonprofits.
Spirit Child Development Center In
EIN 20-0198700 • 501(c)3 • Los Angeles, CA
Profile
Mission is to develop intuitive confident children who are empowered cognitively, socially and physically by supportive staff through the use of creative, innovative and age appropriate teaching techniques.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
2.90x
Liabilities / Revenue
91st percentile
Higher debt load relative to revenue than 91% of similar nonprofits.
Net Margin
34th percentile
Higher net margin than 34% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
24th percentile
Faster asset growth than 24% of similar nonprofits.
Revenue Growth
43rd percentile
Faster revenue growth than 43% of similar nonprofits.
Balance Sheet
Assets
Down$63,795
Down $36,161 (-36%) from 2023
Liabilities
Down$184,852
Down $9,376 (-4.8%) from 2023
Net Assets
Down-$121,057
Down $26,785 (-28%) from 2023
Revenue
Down$424,233
Down $42,856 (-9.2%) from 2023
Expenses
Up$451,018
Up $47,684 (+12%) from 2023
Net Income
Down-$26,785
Down $90,540 (-142%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $63,795
- Liabilities
- $184,852
- Net assets
- -$121,057
- Revenue
- $424,233
- Expenses
- $451,018
- Net income
- -$26,785
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Jun 3, 2025
- Return Version
- 2024v5.1
- Gross Receipts
- $424,233
Mission and Program Overview
Mission
Mission is to develop intuitive confident children who are empowered cognitively, socially and physically by supportive staff through the use of creative, innovative and age appropriate teaching techniques.
Organizations primary exempt purpose is to provide an educational and care facility that serves those who work in central los angeles and the surrounding areas with a progressive curriculum and environment.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Loans From Officers Directors | $194,228 | $184,852 | ▼ $9,376 |
| Cash and Non-Interest-Bearing Accounts | $99,956 | $63,795 | ▼ $36,161 |
| Total Assets | $99,956 | $63,795 | ▼ $36,161 |
| Liabilities | |||
| Total Liabilities | $194,228 | $184,852 | ▼ $9,376 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $-94,272 | $-121,057 | ▼ $26,785 |
| Total Net Assets Fund Balance | $-94,272 | $-121,057 | ▼ $26,785 |
| Total Liabilities and Net Assets / Fund Balance | $99,956 | $63,795 | ▼ $36,161 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | - | $44,776 | $44,776 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Stephanie Taylor Dinwiddie | President |
| Malcolm Dinwiddie | CFO |
| Opal Johnson | Member at Large |
| Melanye Taylor | Secretary |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $240,454
- Program Service Revenue
- $183,773
- Investment Income
- $6
- Other Revenue
- $0
- Change in Net Assets
- $-26,785
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $256,900 |
| Salaries, Compensation, and Employee Benefits | $194,118 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Comp Disqual Persons | $142,219 | $35,555 | - | $177,774 |
| Fees for Services Other | $79,718 | $1,433 | - | $81,151 |
| All Other Expenses | $28,397 | $50,420 | - | $78,817 |
| Occupancy | $39,895 | $9,974 | - | $49,869 |
| Payroll Taxes | $13,075 | $3,269 | - | $16,344 |
| Other Expenses | $5,641 | $5,641 | - | $11,282 |
| Fees for Services Accounting | - | $5,000 | - | $5,000 |
| Travel | - | $3,810 | - | $3,810 |
| Advertising | - | $1,102 | - | $1,102 |
| Total Functional Expenses | $320,028 | $130,990 | $0 | $451,018 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Insider Transactions and Loans
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $194,228 | $184,852 | ▼ $9,376 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Backup withholding compliance
- Yes
- Business relationship with 35% controlled entity
- No
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- No
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- No
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Officer directors etc family relationship Part VI line 2
“Stephanie taylor dinwiddie and malcolm dinwiddie are married”
Form 990 governing body review Part VI line 11
“No review was or will be conducted.”
Governing documents etc available to public Part VI line 19
“No other documents available to the public.”
Filing and Contact Details
Filer
- Filer Name
- Spirit Child Development Center Inc
- EIN
- 20-0198700
- In Care Of
- % STEPHANIE TAYLOR DINWIDDIE
- Phone
- 3232283060
- Address
- 4061 W WASHINGTON BLVD, LOS ANGELES, CA 90018
Signing Officer
- Name
- Stephanie Taylor Dinwiddie
- Title
- President
- Phone
- 3232283060
- Signed
- 2025-06-03
- Discuss with paid preparer
- Yes
Organization Details
- Formed
- 2003
- Legal Domicile
- CA
- Voting Board Members
- 2
- Independent Board Members
- 2
- Employees
- 4
Preparer
- Firm
- Valencia Tax Group
- Address
- 25000 Ave Stanford 126, Valencia, CA 91355
- Preparer
- Ahmed Mohammed CPA
- Phone
- 3109201346
Supplemental Narrative
Additional Explanations
List of other fees for services expenses Part IX line 11G
“Service cost - teachers: $79718 license and permit: $1433 total $81151”
List of other expenses Part IX line 24E
“School supplies: program service expenses 7841. Management and general expenses 0. Total expenses 7841. Property taxes: program service exp 5531. Management and general expenses 1383. Total expenses 6914. Office expense: program service expenses 0. Storage: program service expenses 0. Management and general expenses 3750. Fundraising expenses 0. Total expenses 3750. Food: program service expenses 11898. Management and general expenses 0. Fundraising expenses 0. Total expenses 11898. Child care expenses: program service expenses 2345. Management and general expenses 0. Fundraising expenses 0. Total expenses 2345. Miscellaneous: program service expenses 0. Management and general expenses 1284. Fundraising expenses 0. Total expenses 1284. Pest control: program service expenses 598. Management and general expenses 598. Fundraising expenses 0. Total expenses 1195. Dues & subscriptions: program service expenses 0. Management and general expenses 70. Fundraising expenses 0. Total expenses 70. Computer: program service expenses 0. Spirit child development center, inc. 20-0198700 management and general expenses 150. Fundraising expenses 0. Total expenses 150. Employee benefits: program service expenses 0. Management and general expenses 15496. Fundraising expenses 0.”
General explanation attachment
“Description of organization mission: those who work in central los angeles and the surrounding areas with a progressive curriculum and environment.”
Raw XML Appendix358 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 357395 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 266203 |
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| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 357398 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 266203 |
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| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt | 0 | START-UP LOAN |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | 0 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 0 | STEPHANIE DINWIDEE |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | STEPHANIE TAYLOR DINWIDDIE AND MALCOLM DINWIDDIE ARE MARRIED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | NO REVIEW WAS OR WILL BE CONDUCTED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | No other documents available to the public. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | SERVICE COST - TEACHERS: $79718 LICENSE AND PERMIT: $1433 TOTAL $81151 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | SCHOOL SUPPLIES: PROGRAM SERVICE EXPENSES 7841. MANAGEMENT AND GENERAL EXPENSES 0. TOTAL EXPENSES 7841. PROPERTY TAXES: PROGRAM SERVICE EXP 5531. MANAGEMENT AND GENERAL EXPENSES 1383. TOTAL EXPENSES 6914. OFFICE EXPENSE: PROGRAM SERVICE EXPENSES 0. STORAGE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3750. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3750. FOOD: PROGRAM SERVICE EXPENSES 11898. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11898. CHILD CARE EXPENSES: PROGRAM SERVICE EXPENSES 2345. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2345. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1284. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1284. PEST CONTROL: PROGRAM SERVICE EXPENSES 598. MANAGEMENT AND GENERAL EXPENSES 598. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1195. DUES & SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 70. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 70. COMPUTER: PROGRAM SERVICE EXPENSES 0. SPIRIT CHILD DEVELOPMENT CENTER, INC. 20-0198700 MANAGEMENT AND GENERAL EXPENSES 150. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 150. EMPLOYEE BENEFITS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 15496. FUNDRAISING EXPENSES 0. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | DESCRIPTION OF ORGANIZATION MISSION: THOSE WHO WORK IN CENTRAL LOS ANGELES AND THE SURROUNDING AREAS WITH A PROGRESSIVE CURRICULUM AND ENVIRONMENT. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Officer directors etc family relationship Part VI line 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990 governing body review Part VI line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Governing documents etc available to public Part VI line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | List of other fees for services expenses Part IX line 11g |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | List of other expenses Part IX line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | General explanation attachment |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | STEPHANIE TAYLOR DINWIDDIE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3232283060 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-06-03 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SPIRIT CHILD DEVELOPMENT CENTER INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SPIR |
| ReturnHeader/Filer/EIN | 0 | 200198700 |
| ReturnHeader/Filer/InCareOfNm | 0 | % STEPHANIE TAYLOR DINWIDDIE |
| ReturnHeader/Filer/PhoneNum | 0 | 3232283060 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 4061 W WASHINGTON BLVD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LOS ANGELES |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 90018 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 271870552 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Valencia Tax Group |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 25000 Ave Stanford 126 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Valencia |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 91355 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3109201346 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-06-06 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | AHMED MOHAMMED CPA |
| ReturnHeader/ReturnTs | 0 | 2025-06-06T12:15:06-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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