the mission is to provide a warm caring and stimulating early childhood environment that is safe and nurturing

501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
$359K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $468K a year · 10% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$359K
to officers and key staff · 6% of spending
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
3 mo
of spending, in cash
Looks good: 3.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $16
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$91K
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$6.1M
+33% vs prior year
Spent
$5.5M
To programs
85%
Net assets
$3.3M
By yearFY2021–FY2025
Revenue
$6.1M
FY2024▲ +33%
Tap a bar for its year
Revenue by fiscal year
FY2021$2.6M
FY2022$4.5M
FY2023$4.6M
FY2024$6.1M
FY2025$5.7M
Expenses
$5.5M
FY2024▲ +38%
Tap a bar for its year
Expenses by fiscal year
FY2021$1.9M
FY2022$3.2M
FY2023$4.0M
FY2024$5.5M
FY2025$6.5M
Net assets
$3.3M
FY2024▲ +23%
Tap a bar for its year
Net assets by fiscal year
FY2021$733K
FY2022$2.0M
FY2023$2.6M
FY2024$3.3M
FY2025$2.5M

From the FY2024 Form 990 (year ending June 2024) · figures checked against the IRS filing · see the original

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You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 1978.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $4.7M Management & general 15% · $843K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

7 people listed on the 990; $359K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Executive Director
$252,503Pt VII · Sec A
$106,691Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Chairman of the Board
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 5 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
David Esfhani$340,162$252,503$286,623$276,047—
David Esfahani————$203,305
Michelle Gatt$120,793————
Natasha Geula$112,009————
Natasha Ganjian—$106,691———

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Offers a safe, nurturing, and stimulating early childhood environment.

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Provided by the organization

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1 program · $4.7M · in their own filed words · FY2023
01

See schedule o for program service accomplishments.

$4.7Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$16

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$6.1M
Ln 12
Fees for servicesLn 2g$5.8M
Gifts and grantsLn 1h$248K
Investment incomeLn 3$78K
Money outPt IX
$5.5M
Ln 25
Programscol B$4.7M
Managementcol C$843K
Owns and owesPt X
$3.3M
net assets · Ln 32
Cash and savingsLn 1–2$1.4M
Total assetsLn 16$3.4M
LiabilitiesLn 26$91K
PeoplePt VI, VII
7
listed · VII A
PaidVII A2
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$248K
Government grantsLn 1e$248K
Fees for servicesLn 2g$5.8M
Investment incomeLn 3$78K
Total revenueLn 12$6.1M
Assets in detailPt X, end of year
CashLn 1$1.4M
Cash and savings togetherLn 1–2$1.4M
Land, buildings, equipmentLn 10c$842K
Other assetsLn 15$14K
Total assetsLn 16$3.4M
LiabilitiesLn 26$91K
Net assetsLn 32$3.3M
OperationsPt I, VI
EmployeesI 534
VolunteersI 60
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$1.5M$1.4M
Land, buildings, equipmentLn 10c$274K$842K
Total assetsLn 16$3.0M$3.4M
LiabilitiesLn 26$390K$91K
Net assetsLn 32$2.6M$3.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$305K$305K
Other salaries and wagesLn 7$2.6M$2.5M$106K
Pension plan contributionsLn 8$200K$172K$28K
Other employee benefitsLn 9$51K$44K$7K
Payroll taxesLn 10$260K$224K$36K
Management feesLn 11a$875$875
Accounting feesLn 11c$53K$53K
Other fees for servicesLn 11g$35K$35K
Advertising and promotionLn 12$3K$3K
Office expensesLn 13$47K$47K
OccupancyLn 16$878K$825K$53K
TravelLn 17$250$250
InterestLn 20$5K$5K
Depreciation, depletion and amortizationLn 22$81K$76K$5K
InsuranceLn 23$122K$122K
Other expenses (24a–d)Ln 24$747K$727K$21K
All other expensesLn 24e$110K$95K$16K
Total functional expensesLn 25$5.5M$4.7M$843K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $5.7M$6.5M−$818K$2.5M 990 PDF
FY2024 Viewing $6.1M$5.5M$619K$3.3M 990 PDF
FY2023 $4.6M$4.0M$625K$2.6M 990 PDF
FY2022 $4.5M$3.2M$1.3M$2.0M 990 PDF
FY2021 $2.6M$1.9M$623K$733K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $6,146,788 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $205,612$248,383
I-9 Program service revenuePrior year $4,408,411$5,820,320
I-10 Investment incomePrior year $6,283$78,085
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $4,620,306$6,146,788
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $2,423,627$3,444,599
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,571,510$2,082,796
I-18 Total expensesPrior year $3,995,137$5,527,395
I-19 Revenue less expensesPrior year $625,169$619,393
Part VI · Governance 6 of 6 board members independent, no flags
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $6,146,788 across 5 lines filed
VIII-1e Government grants$248,383
VIII-1h Total contributions, gifts and grants$248,383
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $5,820,320$5,820,320
VIII-3 Investment incomeExcluded from tax $78,085$78,085
VIII-12 Total revenueRelated to mission $5,820,320 · Unrelated business $0 · Excluded from tax $78,085$6,146,788
Part IX · Statement of functional expenses $5,527,395 across 17 lines filed
IX-5 Pay of current officers, directors and key staffManagement $304,506$304,506
IX-7 Other salaries and wagesPrograms $2,522,618 · Management $106,225$2,628,843
IX-8 Pension plan contributionsPrograms $172,000 · Management $28,000$200,000
IX-9 Other employee benefitsPrograms $44,000 · Management $7,163$51,163
IX-10 Payroll taxesPrograms $223,675 · Management $36,412$260,087
IX-11a Management feesManagement $875$875
IX-11c Accounting feesManagement $52,627$52,627
IX-11g Other fees for servicesManagement $34,873$34,873
IX-12 Advertising and promotionManagement $3,329$3,329
IX-13 Office expensesManagement $47,466$47,466
IX-16 OccupancyPrograms $824,941 · Management $52,656$877,597
IX-17 TravelManagement $250$250
IX-20 InterestManagement $5,226$5,226
IX-22 Depreciation, depletion and amortizationPrograms $75,676 · Management $4,830$80,506
IX-23 InsuranceManagement $122,303$122,303
IX-24 Other expenses (24a–d)Programs $726,634 · Management $20,798$747,432
IX-24e All other expensesPrograms $94,606 · Management $15,706$110,312
IX-25 Total functional expensesPrograms $4,684,150 · Management $843,245 · Fundraising $0$5,527,395
Part X · Balance sheet $3,359,071 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $1,464,402$1,398,274
X-4 Accounts receivableStart of year $675,415$679,477
X-9 Prepaid expenses and deferred chargesStart of year $611,438$425,483
X-10c Land, buildings and equipment, netStart of year $273,949$841,594
X-15 Other assetsStart of year $14,243$14,243
X-16 Total assetsStart of year $3,039,447$3,359,071
X-17 Accounts payable and accrued expensesStart of year $390,182$90,613
X-26 Total liabilitiesStart of year $390,182$90,613
X-27 Net assets without donor restrictionsStart of year $2,649,265$3,268,458
X-32 Total net assets or fund balancesStart of year $2,649,265$3,268,458
X-33 Total liabilities and net assetsStart of year $3,039,447$3,359,071
Part XI · Reconciliation of net assets $3,268,458 net assets at year end
XI-1 Total revenue$6,146,788
XI-2 Total expenses$5,527,395
XI-3 Revenue less expenses$619,393
XI-4 Net assets at start of year$2,649,265
XI-9 Other changes in net assets−$200
XI-10 Net assets at end of year$3,268,458

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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