Little Childrens Developmental Center

EIN: 943204961 501(c)(3) Education

San Francisco, CA

Total Revenue
$589,258
Total Expenses
$581,144
Total Assets
$1,016,475
Net Assets
$1,009,452
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
1994
Legal Domicile
CA
Principal Officer
Emmett Gilman
Phone
4159215517
Tax Period
2025-01-01 to 2025-12-31

Little Childrens Developmental Center, founded in 1994, is a small nonprofit in the Education sector that reported $589K in total revenue in fiscal year 2025.

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.

Program Service Accomplishments

Program 1
Expenses: $523,029

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...

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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.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $586,813
Program Service Revenue $0
Investment Income $94
Other Revenue $2,351
TOTAL REVENUE $589,258

Expense Breakdown

Grants Paid $0
Salaries & Benefits $481,941
Fundraising Expenses $0
Program Expenses $523,029
Other Expenses $99,203
TOTAL EXPENSES $581,144

Year-over-Year Comparison

2025 2024 Change
Revenue $589,258 $554,630 +0.1%
Expenses $581,144 $535,116 +0.1%
Net Income $8,114 $19,514 -0.6%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Liquidity & Cash Position

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Governance

Voting Members
3
Independent Members
3
Employees
6
Volunteers
N/A

Governance Policies

Conflict of Interest Policy
Whistleblower Policy
Document Retention Policy

Special Practices & Reported Activities

Operated a School
Operated a Hospital
Provided First Class Travel
Reported Conflict of Interest
Reported Asset Diversion
Excess Benefit Transaction
Made Political Expenditures
Engaged in Lobbying
Operated Donor Advised Fund
Maintained Art Collections
Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
4
$145,000
Total Directors
3
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
Stefanie Chan Executive Dir. 60.00
Officer
$145,000 $0 $145,000
Emmett Gilman President/Treas 5.00
Officer Director
$0 $0 $0
Chelse Tiong Vice President 2.00
Officer Director
$0 $0 $0
Melissa Tiong Secretary 1.00
Officer Director
$0 $0 $0
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2025 $589,258 $581,144 $1,016,475 $8,114
2024 $554,630 $535,116 $1,006,948 $19,514
2023 $595,948 $465,747 $981,824 $130,201
2022 $609,133 $381,413 $851,923 $227,720
2021 $380,048 $334,867 $623,903 $45,181
2020 $421,925 $323,005 $578,722 $98,920
2019 $395,335 $336,104 $479,802 $59,231
2018 $377,886 $342,595 $420,571 $35,291
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