Civic Intelligence

Little Childrens Developmental Center

EIN 94-3204961 • 501(c)3 • San Francisco, CA

Profile

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.

1223 Webster StreetSan Francisco, CA 94115

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

30th percentile

0.01x

Higher debt load relative to assets than 30% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

31st percentile

0.01x

Higher debt load relative to revenue than 31% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

43rd percentile

1.4%

Higher net margin than 43% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

81st percentile

$145,000

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 24.6% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

42nd percentile

0.9%

Faster asset growth than 42% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

48th percentile

6.2%

Faster revenue growth than 48% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets30th percentile

Assets

Up

$1,006,948

Up $25,124 (+2.6%) from 2023

Liabilities

Up

$5,610

Up $5,610 from 2023

Net Assets

Up

$1,001,338

Up $19,514 (+2.0%) from 2023

Operations
Liabilities / Revenue31st percentileNet Margin43rd percentile

Revenue

Down

$554,630

Down $41,318 (-6.9%) from 2023

Expenses

Up

$535,116

Up $69,369 (+15%) from 2023

Net Income

Down

$19,514

Down $110,687 (-85%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth42nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2011: $98,973Liabilities 2011: $2,204Net Assets 2011: $96,7692011Assets 2012: $192,674Liabilities 2012: $1,487Net Assets 2012: $191,1872012Assets 2013: $239,529Liabilities 2013: $3,643Net Assets 2013: $235,8862013Assets 2014: $292,322Liabilities 2014: $2,998Net Assets 2014: $289,3242014Assets 2015: $320,926Liabilities 2015: $0Net Assets 2015: $320,9262015Assets 2016: $342,054Liabilities 2016: $140Net Assets 2016: $341,9142016Assets 2017: $385,420Liabilities 2017: $140Net Assets 2017: $385,2802017Assets 2018: $420,571Liabilities 2018: $0Net Assets 2018: $420,5712018Assets 2019: $479,802Liabilities 2019: $0Net Assets 2019: $479,8022019Assets 2020: $578,722Liabilities 2020: $0Net Assets 2020: $578,7222020Assets 2021: $623,903Liabilities 2021: $0Net Assets 2021: $623,9032021Assets 2022: $851,923Liabilities 2022: $300Net Assets 2022: $851,6232022Assets 2023: $981,824Liabilities 2023: $0Net Assets 2023: $981,8242023Assets 2024: $1,006,948Liabilities 2024: $5,610Net Assets 2024: $1,001,3382024

Highlighted filing

2024

Assets$1,006,948
Liabilities$5,610
Net Assets$1,001,338
Open 2024 Filing

Operations Trend

Revenue Growth48th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$800K$600K$400K$200K$0Revenue 2011: $343,637Expenses 2011: $281,502Net Income 2011: $62,1352011Revenue 2012: $389,416Expenses 2012: $294,998Net Income 2012: $94,4182012Revenue 2013: $335,967Expenses 2013: $291,268Net Income 2013: $44,6992013Revenue 2014: $346,526Expenses 2014: $310,279Net Income 2014: $36,2472014Revenue 2015: $340,284Expenses 2015: $308,353Net Income 2015: $31,9312015Revenue 2016: $341,778Expenses 2016: $320,790Net Income 2016: $20,9882016Revenue 2017: $351,346Expenses 2017: $307,980Net Income 2017: $43,3662017Revenue 2018: $377,886Expenses 2018: $342,595Net Income 2018: $35,2912018Revenue 2019: $395,335Expenses 2019: $336,104Net Income 2019: $59,2312019Revenue 2020: $421,925Expenses 2020: $323,005Net Income 2020: $98,9202020Revenue 2021: $380,048Expenses 2021: $334,867Net Income 2021: $45,1812021Revenue 2022: $609,133Expenses 2022: $381,413Net Income 2022: $227,7202022Revenue 2023: $595,948Expenses 2023: $465,747Net Income 2023: $130,2012023Revenue 2024: $554,630Expenses 2024: $535,116Net Income 2024: $19,5142024

Highlighted filing

2024

Revenue$554,630
Expenses$535,116
Net Income$19,514
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,006,948
Liabilities
$5,610
Net assets
$1,001,338
Revenue
$554,630
Expenses
$535,116
Net income
$19,514
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$0.01$1.00$0.55$0.54$0.02
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.98$0.00$0.98$0.60$0.47$0.13
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.85$0.00$0.85$0.61$0.38$0.23
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.00$0.62$0.38$0.33$0.05
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.58$0.00$0.58$0.42$0.32$0.10
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.48$0.00$0.48$0.40$0.34$0.06
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.42$0.00$0.42$0.38$0.34$0.04
2017Summary only. Only limited summary data is available for this year.$0.39$0.00$0.39$0.35$0.31$0.04
2016Summary only. Only limited summary data is available for this year.$0.34$0.00$0.34$0.34$0.32$0.02
2015Summary only. Only limited summary data is available for this year.$0.32$0.00$0.32$0.34$0.31$0.03
2014Summary only. Only limited summary data is available for this year.$0.29$0.00$0.29$0.35$0.31$0.04
2013Summary only. Only limited summary data is available for this year.$0.24$0.00$0.24$0.34$0.29$0.04
2012Summary only. Only limited summary data is available for this year.$0.19$0.00$0.19$0.39$0.29$0.09
2011Summary only. Only limited summary data is available for this year.$0.10$0.00$0.10$0.34$0.28$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 19, 2025
Return Version
2024v5.2
Gross Receipts
$554,630
Mission and Program Overview

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$880,552$875,741▼ $4,811
Accounts Receivable$73,241$76,820▲ $3,579
Cash and Non-Interest-Bearing Accounts$7,768$27,949▲ $20,181
Land, Buildings, and Equipment, Net$15,245$20,793▲ $5,548
Prepaid Expenses and Deferred Charges$5,018$5,645▲ $627
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$981,824$1,006,948▲ $25,124
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses-$5,609-
Other Liabilities-$1-
Total Liabilities$0$5,610▲ $5,610
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$981,824$1,001,338▲ $19,514
Total Net Assets Fund Balance$981,824$1,001,338▲ $19,514
Total Liabilities and Net Assets / Fund Balance$981,824$1,006,948▲ $25,124

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$18,702$12,344$31,046
Equipment$1,355$5,367$6,722
Other Land Buildings$736$3,183$3,919
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Stefanie ChanExecutive DirectorFT$130,000$130,000

Board Members and Trustees

NameTitle
Emmett GilmanPresident/Treas
Chelse TiongVice President
Melissa TiongSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$553,459
Program Service Revenue
$0
Investment Income
$767
Other Revenue
$404
All Other Contributions
$97,745
Change in Net Assets
$19,514
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$463,854
Other Expenses$71,262
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$221,268$24,585-$245,853
Current Officers, Directors, Trustees, and Key Employees$113,175$12,575-$125,750
Other Employee Benefits$54,009$6,001-$60,010
Payroll Taxes$29,017$3,224-$32,241
Occupancy$14,261$1,584-$15,845
Office Expenses$8,918$992-$9,910
Other Expenses$2,154$239-$2,393
Depreciation Depletion$605$67-$672
All Other Expenses$31$3-$34
Total Functional Expenses$481,605$53,511$0$535,116
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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 ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The treasurer performs a detailed review of the form 990, and copies are then provided to the board members for their review. Any revisions are then made, and the members are provided copies of the final returns prior to filing.”

Form 990, Part VI, Section B, Line 12C

“A conflict of interest disclosure statement is prepared annually by all directors.”

Form 990, Part VI, Section B, Line 15B

“The salary of the only key employer, the executive director, is reviewed by the board and treasurer as part of the annual budget process. No officers are compensated.”

Form 990, Part VI, Section C, Line 19

“Little Children's Developmental Center makes documents available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Little Childrens Developmental Center
EIN
94-3204961
Phone
4159215517
Address
1223 Webster Street, San Francisco, CA 94115

Signing Officer

Name
Emmett Gilman
Title
President
Signed
2025-08-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Emmett Gilman
Formed
1994
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
10

Preparer

Firm
Lamorena & Chang CPA
Address
22 BATTERY ST STE 412, SAN FRANCISCO, CA 94111
Preparer
Steven Chang
Phone
4157818441
Raw XML Appendix400 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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IRS990/OtherSalariesAndWagesGrp/TotalAmt0245853
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03224
IRS990/PayrollTaxesGrp/ProgramServicesAmt029017
IRS990/PayrollTaxesGrp/TotalAmt032241
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05645
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IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
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IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt0875741
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0608730
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0416178
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0193
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01141
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt03455
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt012344
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt031046
IRS990ScheduleD/EquipmentGrp/BookValueAmt01355
IRS990ScheduleD/EquipmentGrp/DepreciationAmt05367
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt06722
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0736
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03183
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt03919
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The treasurer performs a detailed review of the form 990, and copies are then provided to the board members for their review. Any revisions are then made, and the members are provided copies of the final returns prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A conflict of interest disclosure statement is prepared annually by all directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The salary of the only key employer, the executive director, is reviewed by the board and treasurer as part of the annual budget process. No officers are compensated.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Little Children's Developmental Center makes documents available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
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IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0535116
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt05610
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IRS990/TotalLiabilitiesGrp/EOYAmt05610
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0981824
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IRS990/TotalProgramServiceExpensesAmt0481605
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt0130000
IRS990/TotalRevenueGrp/ExclusionAmt0767
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0404
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0554630
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0981824
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IRS990/TravelGrp/TotalAmt00
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01223 Webster Street
IRS990/USAddress/CityNm0San Francisco
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094115
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Emmett Gilman
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Little Childrens Developmental Center
ReturnHeader/Filer/BusinessNameControlTxt0LITT
ReturnHeader/Filer/EIN0943204961
ReturnHeader/Filer/PhoneNum04159215517
ReturnHeader/Filer/USAddress/AddressLine1Txt01223 Webster Street
ReturnHeader/Filer/USAddress/CityNm0San Francisco
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094115
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0943317142
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LAMORENA & CHANG CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt022 BATTERY ST STE 412
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAN FRANCISCO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094111
ReturnHeader/PreparerPersonGrp/PhoneNum04157818441
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Steven Chang
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-09-04T08:20:11-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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