Civic Intelligence

Foundation for Early Childhood

EIN 95-2462664 • 501(c)3 • Pasadena, CA

Profile

To provide preschool services to low income and disadvantaged children and their families.

3450 East Sierra Madre BoulevardPasadena, CA 91107

n/A

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.94x

Higher debt load relative to assets than 92% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

56th percentile

0.29x

Higher debt load relative to revenue than 56% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

37th percentile

0.3%

Higher net margin than 37% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

60th percentile

$217,011

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Asset Growth

77th percentile

15%

Faster asset growth than 77% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

70th percentile

20%

Faster revenue growth than 70% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Assets

Up

$5,388,300

Up $1,466,236 (+37%) from 2023

Liabilities

Up

$5,054,893

Up $1,458,154 (+41%) from 2023

Net Assets

Up

$333,407

Up $8,082 (+2.5%) from 2023

Revenue

Up

$17,667,093

Up $2,325,144 (+15%) from 2023

Expenses

Up

$17,614,015

Up $2,537,479 (+17%) from 2023

Net Income

Down

$53,078

Down $212,335 (-80%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2011: $1,200,952Liabilities 2011: $1,560,515Net Assets 2011: -$359,5632011Assets 2012: $1,281,327Liabilities 2012: $1,571,005Net Assets 2012: -$289,6782012Assets 2013: $947,312Liabilities 2013: $1,085,097Net Assets 2013: -$137,7852013Assets 2014: $1,536,520Liabilities 2014: $1,682,616Net Assets 2014: -$146,0962014Assets 2015: $1,279,110Liabilities 2015: $1,368,112Net Assets 2015: -$89,0022015Assets 2016: $1,060,707Liabilities 2016: $1,163,911Net Assets 2016: -$103,2042016Assets 2017: $2,013,118Liabilities 2017: $2,146,937Net Assets 2017: -$133,8192017Assets 2018: $1,560,006Liabilities 2018: $1,693,785Net Assets 2018: -$133,7792018Assets 2019: $1,340,824Liabilities 2019: $1,468,167Net Assets 2019: -$127,3432019Assets 2020: $2,012,329Liabilities 2020: $2,109,824Net Assets 2020: -$97,4952020Assets 2021: $2,818,728Liabilities 2021: $2,860,202Net Assets 2021: -$41,4742021Assets 2022: $3,352,924Liabilities 2022: $3,293,012Net Assets 2022: $59,9122022Assets 2023: $3,922,064Liabilities 2023: $3,596,739Net Assets 2023: $325,3252023Assets 2025: $5,388,300Liabilities 2025: $5,054,893Net Assets 2025: $333,4072025

Highlighted filing

2025

Assets$5,388,300
Liabilities$5,054,893
Net Assets$333,407

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MRevenue 2011: $14,034,078Expenses 2011: $13,801,271Net Income 2011: $232,8072011Revenue 2012: $14,563,134Expenses 2012: $14,512,148Net Income 2012: $50,9862012Expenses 2013: $14,819,2992013Revenue 2014: $13,817,218Expenses 2014: $13,825,529Net Income 2014: -$8,3112014Revenue 2015: $11,544,372Expenses 2015: $11,487,278Net Income 2015: $57,0942015Revenue 2016: $10,443,146Expenses 2016: $10,457,348Net Income 2016: -$14,2022016Revenue 2017: $11,416,498Expenses 2017: $11,447,113Net Income 2017: -$30,6152017Revenue 2018: $11,193,413Expenses 2018: $11,193,373Net Income 2018: $402018Revenue 2019: $9,165,663Expenses 2019: $9,159,226Net Income 2019: $6,4372019Revenue 2020: $10,530,605Expenses 2020: $10,500,757Net Income 2020: $29,8482020Revenue 2021: $11,849,092Expenses 2021: $11,793,071Net Income 2021: $56,0212021Revenue 2022: $11,801,383Expenses 2022: $11,699,997Net Income 2022: $101,3862022Revenue 2023: $15,341,949Expenses 2023: $15,076,536Net Income 2023: $265,4132023Revenue 2025: $17,667,093Expenses 2025: $17,614,015Net Income 2025: $53,0782025

Highlighted filing

2025

Revenue$17,667,093
Expenses$17,614,015
Net Income$53,078

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.39$5.05$0.33$17.7$17.6$0.05
2023Summary only. Only limited summary data is available for this year.$3.92$3.60$0.33$15.3$15.1$0.27
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.35$3.29$0.06$11.8$11.7$0.10
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.82$2.86$0.04$11.8$11.8$0.06
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.01$2.11$0.10$10.5$10.5$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.34$1.47$0.13$9.17$9.16$0.01
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.56$1.69$0.13$11.2$11.2$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.01$2.15$0.13$11.4$11.4$0.03
2016Detailed filing. Detailed filing data is available for this year.$1.06$1.16$0.10$10.4$10.5$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.28$1.37$0.09$11.5$11.5$0.06
2014Summary only. Only limited summary data is available for this year.$1.54$1.68$0.15$13.8$13.8$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$1.09$0.14$14.8
2012Summary only. Only limited summary data is available for this year.$1.28$1.57$0.29$14.6$14.5$0.05
2011Summary only. Only limited summary data is available for this year.$1.20$1.56$0.36$14.0$13.8$0.23
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 22, 2025
Return Version
2024v5.2
Gross Receipts
$17,667,093
Mission and Program Overview

Mission

Foundation for Early Childhood Education, Inc.'s purpose is to provide complete child care services primarily to low income families, emphasizing a quality education and nutrition program for their children.

Foundation for ECE was started in 1965 to provide early education and family support services to at-risk and low income families in Los Angeles and is supported by government funding, from Head Start/Early Head Start and CDE/State Preschool. See Schedule O for more details.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$607,075$2,554,991▲ $1,947,916
Savings and Temporary Cash Investments$3,642,905$2,349,359▼ $1,293,546
Prepaid Expenses and Deferred Charges$107,507$142,767▲ $35,260
Cash and Non-Interest-Bearing Accounts$10,720$1,405▼ $9,315
Accounts Receivable$1,003$0▼ $1,003
Other Notes and Loans Receivable, Net-$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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$4,682,703$5,388,300▲ $705,597
Other Assets Total$313,493$339,778▲ $26,285
Liabilities
Accounts Payable and Accrued Expenses$2,235,875$3,251,930▲ $1,016,055
Deferred Revenue$1,989,069$1,628,472▼ $360,597
Other Liabilities$177,430$174,491▼ $2,939
Total Liabilities$4,402,374$5,054,893▲ $652,519
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$280,329$333,407▲ $53,078
Total Net Assets Fund Balance$280,329$333,407▲ $53,078
Total Liabilities and Net Assets / Fund Balance$4,682,703$5,388,300▲ $705,597
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Marcie HouchenExecutive DirectorFT$190,681$26,330$217,011
Cynthia NishiAsst. DirectorFT$154,174$13,564$167,738
Qi XuFiscal OfficerFT$131,510$19,445$150,955
Jocelyn TuckerAssistant DirectorFT$132,730$12,209$144,939
Mayra LuevanosH.R. OfficerFT$86,522$14,851$101,373

Board Members and Trustees

NameTitle
Patrick ArcadiPresident
Kevin KumarBoard Member
Nichol MaldonadoBoard Member
George YeboahTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
ChefablesFood Vendor131 S Maple Ave Ste 4, South San Francisco, CA 94080$550,149
Alite Staffing IncEducation / TeacherPO Box 5103, Covina, CA 91723$447,500
Cross Country EducationEducation / Teacher21820 Burbank Blvd Ste 120, Woodland Hills, CA 91367$397,860
Childcare Careers LLCEducation / Teacher2000 Sierra Point Pkwy Suite 702, Brisbane, CA 94005$333,291
Peerless Maintenance ServiceJanitorial ServicesPO Box 2772, La Habra, CA 92632$284,103
Revenue and Support

Revenue Composition

Contributions and Grants
$17,617,178
Program Service Revenue
$0
Investment Income
$42,730
Other Revenue
$7,185
All Other Contributions
$28,537
Change in Net Assets
$53,078

Audited Revenue Reconciliation

Revenue per Audited Statements
$17,667,093
Revenue Not Reported on Form 990
$1,531,689
Total Revenue per Audited Statements
$19,198,782
Total Revenue per Form 990
$17,667,093
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$10,392,787
Other Expenses$7,221,228
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$7,267,172$174-$7,267,346
All Other Expenses$1,732,834$3,061-$1,735,895
Other Employee Benefits$1,170,847--$1,170,847
Current Officers, Directors, Trustees, and Key Employees$839,671--$839,671
Other Expenses$642,700--$642,700
Payroll Taxes$605,051--$605,051
Occupancy$586,418--$586,418
Pension Plan Contributions$509,872--$509,872
Conferences and Meetings$201,524--$201,524
Insurance$156,863--$156,863
Travel$84,526--$84,526
Fees for Services Accounting$34,801--$34,801
Fees for Services Legal$437--$437
Total Functional Expenses$17,610,780$3,235$0$17,614,015

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$19,145,704
Expenses per Audited Statements$17,614,015
Total Expenses per Form 990$17,614,015
Expenses Not Reported on Form 990$1,531,689
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
Note payable - LACOE non-current portion$164,524
Note payable - LACOE current portion$9,967
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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 Executive Director and Fiscal Officer review the 990 tax returns to make sure the narrative and Schedule O are updated to accurately reflect program fiscal status, and that the revenues and expenditures stated in Form 990 align to those stated in the audit report. Then, the Fiscal Officer presents the tax returns to the Parent Policy Committee for review and to the Board of Directors for their approval, prior to filing the tax returns.

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

No officer, board member, employee, or agent of Foundation shall participate in the selection or administration of a vendor if a real or apparent conflict of interest is present. Such a conflict would arise if an officer, board member, employee or agent, or any member of his/her immediate family, his/her spouse/partner, or an organization that employs or is about to employ any of the parties indicated herein, has a financial or other interest in the vendor selected. Officers, board members, employees and agents of Foundation shall neither solicit nor accept gratuities, favors, or anything of monetary value from vendors or parties to sub-agreements. However, unsolicited gifts of a nominal value ($50 or less) may be accepted and the Executive Director should be notified of such receipt of the gift.

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

The Los Angeles County Office of Education (LACOE) provides around 81% of thefunding to Foundation. The annual funding application to LACOE includes these keypositions to be budgeted in accordance with the salary benchmark determined byLACOE. The Board of Directors reviews the funding application prior to submission toLACOE, who approves the application that includes the salaries for these positions.

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

The Los Angeles County Office of Education (LACOE) provides around 81% of thefunding to Foundation. The annual funding application to LACOE includes these keypositions to be budgeted in accordance with the salary benchmark determined byLACOE. The Board of Directors reviews the funding application prior to submission toLACOE, who approves the application that includes the salaries for these positions.

Form 990, Part VI, Section C, Line 19

All documents, returns, statements, etc. are available for public inspection uponwritten request.

Filing and Contact Details

Filer

Filer Name
Foundation for Early Childhood Education
EIN
95-2462664
Phone
6265725107
Address
3450 East Sierra Madre Boulevard, Pasadena, CA 91107

Signing Officer

Name
Marcie Houchen
Title
Executive Director
Signed
2025-12-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marcie Houchen
Formed
1965
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
166
Volunteers
175

Preparer

Firm
Vasin Heyn and Company
Address
5000 N PKWY CALABASAS STE 104, CALABASAS, CA 91302
Preparer
Rolland Vasin
Phone
8182223500
Supplemental Narrative

Additional Explanations

Part I Summary: Organization'S mission

Foundation for Early Childhood Education was started in 1965 to provide earlyeducation and family support services to at-risk and low income families in LosAngeles. The Foundation for ECE is supported by government fundings, from Head Start/ Early Head Start and CDE / State Preschool. The purpose is to providecomprehensive services to the child and family, in an effort to bridge the gap forfamilies in poverty, so they enter kindergarten healthy and ready for school.

Part III Statement of Program Service Accomplishments - 4C

The Child and Adult Care Food Program (CACFP) funded through the CDSS provides meals to children at school. This no cost program provides breakfast, lunch and an afternoon snack at school each day. Healthy heating supports their overall develop and promotes the establishment of healthy eating habits at a young age. Meals are typically served in a family style setting, with children and adults sitting around the table. The program provides daily meals that are, high in nutrients, low in fats, salt and sugar. Meals are individualized for children with allergies and other medically indicated needs. Meals are served family style, encourage children to try new foods, and allow children to serve themselves, selecting healthy foods and enjoying a social experience with their peers and Teachers. Meals are specially prepared for children with dietary restrictions including allergies or religious practices. A vendor is used to prepare all meals and they are delivered to sites daily.Total program expenses were $726,531.

Financial Statement Notes

Part X : FIN48 Footnote

Foundation for Early Childhood Education 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).Foundation for Early Childhood Education 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, Foundation for Early Childhood Education had no material unrecognized tax benefits, tax penalties or interest.Foundation for Early Childhood Educations 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.Foundation for Early Childhood Educations 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 IRS, generally for 4 years after they were filed.

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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/Form990PartVIISectionAGrp/PersonNm0Marcie Houchen
IRS990/Form990PartVIISectionAGrp/PersonNm1Cynthia Nishi
IRS990/Form990PartVIISectionAGrp/PersonNm2Qi Xu
IRS990/Form990PartVIISectionAGrp/PersonNm3Jocelyn Tucker
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IRS990/Form990PartVIISectionAGrp/PersonNm5Patrick Arcadi
IRS990/Form990PartVIISectionAGrp/PersonNm6George Yeboah
IRS990/Form990PartVIISectionAGrp/PersonNm7Kevin Kumar
IRS990/Form990PartVIISectionAGrp/PersonNm8Nichol Maldonado
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IRS990/Form990PartVIISectionAGrp/TitleTxt5President
IRS990/Form990PartVIISectionAGrp/TitleTxt6Treasurer
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IRS990/MissionDesc0Foundation for ECE's purpose is to provide comprehensive Head Start/Early Head Start and State Preschool services. High quality early learning classrooms for children 18 months to kindergarten entry, 5 days a week, 7 hours per day. Family services and support provided though resources to local agencies to meet family needs.
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IRS990/OtherExpensesGrp/Desc0Repairs and Maintenance
IRS990/OtherExpensesGrp/Desc1Contracted services, personnel
IRS990/OtherExpensesGrp/Desc2Supplies
IRS990/OtherExpensesGrp/Desc3Client related costs
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IRS990/OtherExpensesGrp/ProgramServicesAmt11256446
IRS990/OtherExpensesGrp/ProgramServicesAmt2945754
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IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0509872
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IRS990/PrincipalOfficerNm0Marcie Houchen
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IRS990/ProgSrvcAccomActy2Grp/Desc0The California State Preschool is funded by the California Department of Education (CDE) Child Development Division and is a free part day (3 hour) comprehensive child development program that is partnered with our Head Start program, to offer a longer day, 7 hours of service, Monday Friday 175 school days each program year.Program serves 3-to-4-year-old children from low-income families residing inthe local community. Priority is given to children of families with open cases with the Department of Children and Family Services (DCFS), as space is available. State Preschool provides free meals and snacks to children enrolled in the program and also provides education to parents and encourages them to participate in the program.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt02514756
IRS990/ProgSrvcAccomActy3Grp/Desc0The Child and Adult Care Food Program (CACFP) funded through the CDSS provides meals to children at school. This no cost program provides breakfast, lunch and an afternoon snack at school each day. Healthy heating supports their overall develop and promotes the establishment of healthy eating habits at a young age. Meals are typically served in a family style setting, with children and adults sitting around the table. The program provides daily meals that are, high in nutrients, low in fats, salt and sugar. See Schedule O for further details.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0563835
IRS990/ProgSrvcAccomActyOtherGrp/Desc0Other program total program expenses were $29,536.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt029536
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Note payable - LACOE current portion
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Note payable - LACOE non-current portion
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Foundation for Early Childhood Education 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).Foundation for Early Childhood Education 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, Foundation for Early Childhood Education had no material unrecognized tax benefits, tax penalties or interest.Foundation for Early Childhood Educations 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.Foundation for Early Childhood Educations 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 IRS, generally for 4 years after they were filed.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleD/TotalLiabilityAmt0174491
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IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt019198782

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