Little Childrens Developmental Center

Nonprofit profile at a glance

EIN
943204961
IRS 990 coverage
2018–2025
Forms available
Form 990 2025
Location
San Francisco, CA, USA
Phone
4159215517
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Kindergarten, Preschool, Nursery School, Early Admissions

Reported finances

Revenue
$589,258
Expenses
$581,144
Assets
$1,016,475
Liabilities
$7,023

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Emmett Gilman (President/Treas)
  • Chelse Tiong (Vice President)

Highest reported compensation

  • Stefanie Chan (Executive Dir.): $145,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

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.

What it reported doing in 2025

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.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 90
  • Accountability: 90
  • Sustainability: 43
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 88.8%; rating input score 89
  • Program expense ratio: 90%; rating input score 90
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 1.4%; rating input score 35; 35th percentile among comparable filings
  • Total-asset coverage ratio: 1.75; rating input score 60; 60th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 63; 63rd percentile among comparable filings
  • Officer compensation ratio: 25%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: 9% per year; rating input score 100; 54th percentile among comparable filings
  • Revenue growth: 7.3% per year; rating input score 100; 50th percentile among comparable filings
  • Asset growth: 13.2% per year; rating input score 100; 65th percentile among comparable filings

Details

  • Where the money goes: 88.8% of revenue deployed · 90% of spending went to programs
  • Governance: 3 of 3 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $523K in reported program spending
  • Leadership: top reported pay $145K · 4 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 8 filing years from 2018 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Sustainability: Operating margin scored 35/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Officer compensation ratio scored 11/100.