Nonprofit · EIN 23-7111804
SAN LUIS OBISPO CHILD DEVELOPMENT CENTER
Tax-exempt · SN LUIS OBISP, CA 93401
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $1,915,189 | $1,812,269 | $102,920 | $1,455,408 | $291,710 | $1,163,698 |
| June 30, 2024 | 990 | $1,920,490 | $1,867,839 | $52,651 | $1,366,456 | $305,678 | $1,060,778 |
| June 30, 2023 | 990 | $1,675,244 | $1,498,987 | $176,257 | $1,208,803 | $200,676 | $1,008,127 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $78,473
- Program service revenue
- $1,834,342
- Investment income
- $35
- Other revenue
- $2,339
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $165,750
- Other salaries and wages
- $978,862
- Salaries, compensation and benefits (total)
- $1,363,263
- Professional fundraising fees
- $0
- Legal fees
- $675
- Accounting fees
- $74,606
- Occupancy
- $30,760
- Travel
- $1,644
- Depreciation
- $31,555
- Program services (functional)
- $1,527,707
- Management and general (functional)
- $282,960
- Fundraising (functional)
- $1,602
Balance sheet and other
- Total assets, start of year
- $1,366,456
- Total assets, end of year
- $1,455,408
- Total liabilities, end of year
- $291,710
- Net assets, end of year
- $1,163,698
- Land, buildings and equipment
- $386,345
- Net assets without donor restrictions
- $1,163,698
- Gross receipts
- $1,915,189
- Employees
- 45
- Volunteers
- 25
- Year formed
- 1971
- 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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHELLE HOLM | EXECUTIVE DIRECTOR | 40 | $165,750 |
| MICHAEL PASSARELLI | President Officer | 8 | $0 |
| JEFF BUTLER | Vice President Officer | 10 | $0 |
| SUSAN DIER | Treasurer Officer | 8 | $0 |
| KAREN PREWETT | Secretary Officer | 8 | $0 |
| MIKE DIER | Board Member Officer | 5 | $0 |
| TRYDYN MEACHUM | Board Member Officer | 2 | $0 |
990 for the year ended June 30, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MIKE DIER | Board Member Trustee or director | 5 | $0 |
| TRYDYN MEACHUM | Board Member Trustee or director | 2 | $0 |
| MICHAEL PASSARELLI | President Officer | 8 | $0 |
| JEFF BUTLER | Vice President Officer | 10 | $0 |
| SUSAN DIER | Treasurer Officer | 8 | $0 |
| KAREN PREWETT | Secretary Officer | 8 | $0 |
| MICHELLE HOLM | EXECUTIVE DIRECTOR | 40 | $0 |
990 for the year ended June 30, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHELLE HOLM | EXECUTIVE DI Trustee or director | 40 | $131,888 |
| MICHAEL PASSARELLI | PRESIDENT Officer | 8 | $0 |
| JEFF BUTLER | VICE PRESIDE Officer | 8 | $0 |
| SUSAN DIER | TREASURER Officer | 8 | $0 |
| KAREN PREWETT | SECRETARY Officer | 8 | $0 |
| TRYDYN MEACHUM | BOARD MEMBER Officer | 2 | $0 |
| MIKE DIER | BOARD MEMBER Officer | 5 | $0 |
| NICOLE VALENTINE | BOARD MEMBER Officer | – | $0 |
Address and contacts
- Address (IRS master file)
- 1720 BISHOP ST, SN LUIS OBISP, CA 93401-4691
- Principal officer (990 for 2024)
- MICHAEL PASSARELLI, 1720 BISHOP STREET, SAN LUIS OBISPO, CA 93401
- Signed the 990
- MICHAEL PASSARELLI, President
- Phone
- (805) 544-0801
- Website
- SLOCDC.ORG
- Return prepared by
- BBFS Inc
California records
California keeps its own records of charities and corporations. Search them by EIN 23-7111804 or by the name SAN LUIS OBISPO 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
THE MISSION IS TO PROVIDE EDUCATIONAL AND THERAPEUTIC PROGRAMS THAT FOCUS ON PROTECTING CHILDREN THROUGH OUR COMMITMENT TO HEAL, SUPPORT AND STRENGTHEN FAMILIES IN NEED.
Program accomplishments
- PRESCHOOL PROGRAM: HELPS STRENGTHEN FAMLIES AND PREPARE ALL CHILDREN FOR AREGULAR SCHOOL SETTING; USING A VARIETY OF TECHNIQUES FROM CHILDDEVELOPMENT & THERAPY PRACTICES. EACH STUDENT IS PROVIDED AN ACADEMIC &SOCIO-EMOTIONAL FOUNDATION TO BE ABLE TO LEARN & PROGRESS IN THE MOSTHEALTHY WAY POSSIBLE AS THEY ENTER KINDERGARTEN. BOTH DISCOUNTED TUITION &SUBSIDY-BASED CARE IS AVAILABLE TO ENSURE ALL CHILDREN RECEIVE ACCESS TOTHE CARE THEY NEED.Expenses $1,310,063 · revenue $1,755,621
- THERAPY PROGRAMS: LICENSED MARRIAGE AND FAMLY THERAPISTS PROVIDE CHILDREN,ADOLESCENTS, AND THIER PARENTS TREATMENT FOR ANY MENTAL HEALTH ISSUE. CAUSEOF TREATMENT RANGE FROM FAMILY COMMUNICATION ISSUES AND PARENTING TRAUMA,ABUSE, AND MORE SEVERE MENTAL-HEALTH ISSUES. INDIVIDUALS CAN USE THEIRMEDI-CAL INSURANCE OR A SLIDING SCALE FOR OTHER TYPES OF INSURANCE. OPEN TOTHE COMMUNITY, FAMILIES AND CHILDREN NEED NOT BE A PART OF THEPRESCHOOL PROGRAM TO QUALIFY FOR THERAPY SERVICES.Expenses $132,085
- FOOD PROGRAM: THE CHILD AND ADULT CARE FOOD PROGRAM PROVIDES THE PRESCHOOLCHILDREN WITH 80% OF THEIR DAILY NUTRITION. OUR CERTIFIED NUTRITIONISTCOOKS A DELICIOUS BREAKFAST, LUNCH AND AFTERNOON SNACK FROM SCRATH EACHDAY TO TEACH CHILDREN THE IMPORTANCE OF EATING WELL AND PROPER NUTRITION.Expenses $85,559 · revenue $78,721
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7111804
- 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
- 1971
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $1,455,408
- Income (IRS master file)
- $1,915,189
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $1,915,189 | $1,812,269 | $1,455,408 | IRS |
| 990 | June 2024 | $1,920,490 | $1,867,839 | $1,366,456 | XML |
| 990 | June 2023 | $1,675,244 | $1,498,987 | $1,208,803 | XML |
| 990 | June 2022 | $1,335,949 | $1,365,027 | $1,043,326 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 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 23-7111804).
Questions about SAN LUIS OBISPO CHILD DEVELOPMENT CENTER
- What is the EIN of SAN LUIS OBISPO CHILD DEVELOPMENT CENTER?
- The employer identification number (EIN) of SAN LUIS OBISPO CHILD DEVELOPMENT CENTER is 23-7111804.
- Is SAN LUIS OBISPO CHILD DEVELOPMENT CENTER tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1971.
- Are donations to SAN LUIS OBISPO CHILD DEVELOPMENT CENTER tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SAN LUIS OBISPO 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 SAN LUIS OBISPO CHILD DEVELOPMENT CENTER due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SAN LUIS OBISPO CHILD DEVELOPMENT CENTER last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of SAN LUIS OBISPO CHILD DEVELOPMENT CENTER?
- The 990 for the year ended June 30, 2025 names MICHAEL PASSARELLI.
- Who are the officers and directors of SAN LUIS OBISPO CHILD DEVELOPMENT CENTER?
- The 990 for the year ended June 30, 2025 lists 7 people; 1 received compensation from the organization, the highest $165,750 (MICHELLE HOLM, EXECUTIVE DIRECTOR).
- How much revenue does SAN LUIS OBISPO CHILD DEVELOPMENT CENTER have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $1,915,189, expenses of $1,812,269 and total assets of $1,455,408 at year end.
Other nonprofits in SN LUIS OBISP
- COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY INC EIN 95-2410253 · last filed 990 for 2025
- PEOPLES SELF-HELP HOUSING CORPORATION EIN 95-2750154 · last filed 990 for 2025
- TRANSITIONS - MENTAL HEALTH ASSOCIATION EIN 95-3509040 · last filed 990 for 2025
- FAMILY CARE NETWORK INC EIN 77-0159090 · last filed 990 for 2025
- FOOD BANK COALITION OF SAN LUIS OBISPO COUNTY EIN 77-0210727 · last filed 990 for 2025
- SAN LUIS OBISPO CLASSICAL ACADEMY EIN 20-3131883 · last filed 990 for 2025
- COMMUNITY FOUNDATION SAN LUIS OBISPO COUNTY EIN 77-0496500 · last filed 990 for 2025
- OPTIONS FAMILY OF SERVICES EIN 77-0109107 · last filed 990 for 2025