Nonprofit · EIN 20-0198700
SPIRIT CHILD DEVELOPMENT CENTER
Tax-exempt · LOS ANGELES, CA 90018
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $192,137 | $244,276 | -$52,139 | $10,656 | $183,852 | -$173,196 |
| December 31, 2024 | 990 | $424,233 | $451,018 | -$26,785 | $63,795 | $184,852 | -$121,057 |
| December 31, 2023 | 990 | $467,089 | $403,334 | $63,755 | $99,956 | $194,228 | -$94,272 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $131,032
- of which government grants
- $131,032
- Program service revenue
- $61,102
- Investment income
- $3
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $90,730
- Professional fundraising fees
- $0
- Accounting fees
- $6,685
- Occupancy
- $49,971
- Travel
- $4,182
- Program services (functional)
- $177,411
- Management and general (functional)
- $66,865
Balance sheet and other
- Total assets, start of year
- $63,795
- Total assets, end of year
- $10,656
- Total liabilities, end of year
- $183,852
- Net assets, end of year
- -$173,196
- Net assets without donor restrictions
- -$173,196
- Gross unrelated business income
- $3
- Gross receipts
- $192,137
- Employees
- 4
- Year formed
- 2003
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEPHANIE TAYLOR DINWIDDIE | PRESIDENT Trustee or director, Officer | 40 | $0 |
| MALCOLM DINWIDDIE | CFO Trustee or director, Officer | 1 | $0 |
| MELANYE TAYLOR | SECRETARY Trustee or director, Officer | 1 | $0 |
| OPAL JOHNSON | MEMBER AT LARGE Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEPHANIE TAYLOR DINWIDDIE | PRESIDENT Trustee or director, Officer | 40 | $0 |
| MALCOLM DINWIDDIE | CFO Trustee or director, Officer | 1 | $0 |
| MELANYE TAYLOR | SECRETARY Trustee or director, Officer | 1 | $0 |
| OPAL JOHNSON | MEMBER AT LARGE Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEPHANIE DINWIDDIE | PRESIDENT Trustee or director, Officer | 40 | $0 |
| MALCOLM DINWIDDIE | CFO Trustee or director, Officer | 1 | $0 |
| MELANYE TAYLOR | SECRETARY Trustee or director, Officer | 1 | $0 |
| OPAL JOHNSON | MEMBER AT LARGE Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 4061 W WASHINGTON BLVD, LOS ANGELES, CA 90018-1061
- In care of
- % STEPHANIE TAYLOR DINWIDDIE
- Signed the 990
- STEPHANIE TAYLOR DINWIDDIE, PRESIDENT
- Phone
- (323) 228-3060
- Return prepared by
- Valencia Tax Group
California records
California keeps its own records of charities and corporations. Search them by EIN 20-0198700 or by the name SPIRIT CHILD DEVELOPMENT CENTER.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
ORGANIZATIONS PRIMARY EXEMPT PURPOSE IS TO PROVIDE AN EDUCATIONAL AND CARE FACILITY THAT SERVES THOSE WHO WORK IN CENTRAL LOS ANGELES AND THE SURROUNDING AREAS WITH A PROGRESSIVE CURRICULUM AND ENVIRONMENT.
Program accomplishments
- SPIRIT CHILD DEVELOPMENT CENTER PROVIDES EDUCATION AND SOCIAL DEVELOPMENT TREAINING TO PRE-KINDERGARTEN CHILDREN IN A SUPPORTIVE AND CREATIVE ENVIRONMENT.Expenses $177,411 · revenue $61,102
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 20-0198700
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2003
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B92)
- Assets (IRS master file)
- $10,656
- Income (IRS master file)
- $192,137
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $192,137 | $244,276 | $10,656 | IRS |
| 990 | December 2024 | $424,233 | $451,018 | $63,795 | XML |
| 990 | December 2023 | $467,089 | $403,334 | $99,956 | XML |
| 990 | December 2022 | $295,545 | $300,007 | $36,142 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 20-0198700).
Questions about SPIRIT CHILD DEVELOPMENT CENTER
- What is the EIN of SPIRIT CHILD DEVELOPMENT CENTER?
- The employer identification number (EIN) of SPIRIT CHILD DEVELOPMENT CENTER is 20-0198700.
- Is SPIRIT CHILD DEVELOPMENT CENTER tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2003.
- Are donations to SPIRIT CHILD DEVELOPMENT CENTER tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SPIRIT CHILD DEVELOPMENT CENTER file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SPIRIT CHILD DEVELOPMENT CENTER due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SPIRIT CHILD DEVELOPMENT CENTER last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who are the officers and directors of SPIRIT CHILD DEVELOPMENT CENTER?
- The 990 for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does SPIRIT CHILD DEVELOPMENT CENTER have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $192,137, expenses of $244,276 and total assets of $10,656 at year end.
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