Nonprofit · EIN 95-3130408
CHILDREN OF THE NIGHT
Tax-exempt · LOS ANGELES, CA 90068
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $2,762,080 | $2,769,996 | -$7,916 | $6,210,010 | $927,114 | $5,282,896 |
| December 31, 2024 | 990 | $2,843,534 | $2,178,018 | $665,516 | $6,285,246 | $994,434 | $5,290,812 |
| December 31, 2023 | 990 | $2,598,142 | $2,131,077 | $467,065 | $5,713,335 | $1,088,038 | $4,625,297 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $2,632,745
- Program service revenue
- $0
- Investment income
- $103,575
- Other revenue
- $25,760
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $573,648
- Other salaries and wages
- $709,527
- Salaries, compensation and benefits (total)
- $1,694,979
- Professional fundraising fees
- $0
- Legal fees
- $15,670
- Occupancy
- $8,006
- Travel
- $30,452
- Depreciation
- $59,764
- Program services (functional)
- $2,351,292
- Management and general (functional)
- $336,508
- Fundraising (functional)
- $82,196
Balance sheet and other
- Total assets, start of year
- $6,285,246
- Total assets, end of year
- $6,210,010
- Total liabilities, end of year
- $927,114
- Net assets, end of year
- $5,282,896
- Land, buildings and equipment
- $2,449,004
- Publicly traded securities
- $3,115,598
- Net assets without donor restrictions
- $5,251,168
- Net assets with donor restrictions
- $31,728
- Gross unrelated business income
- $25,760
- Gross receipts
- $2,762,080
- Employees
- 22
- Volunteers
- 100
- Year formed
- 1979
- 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 | Other / benefits |
|---|---|---|---|---|
| Dr Lois Lee | President & CEO Officer | 80 | $473,648 | $100,000 |
| Gordon Maccani | Director Trustee or director | 5 | $0 | $0 |
| Michelle Martin | Chairman Officer | 5 | $0 | $0 |
| Robert Christie | Secretary Officer | 5 | $0 | $0 |
| Marie May | Treasurer Officer | 5 | $0 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Dr Lois Lee | President & CEO Officer | 80 | $545,890 | $14,185 |
| Gordon Maccani | Director Trustee or director | 5 | $0 | $0 |
| Michelle Martin | Chairman Officer | 5 | $0 | $0 |
| Robert Christie | Secretary Officer | 5 | $0 | $0 |
| Marie May | CFO Officer | 5 | $0 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| DR LOIS LEE | PRESIDENT Officer | 80 | $0 | $475,617 | $12,038 |
| GORDON MACCANI | DIRECTOR Trustee or director | 5 | $0 | $0 | $0 |
| MARIE MAY | DIRECTOR Trustee or director | 5 | $0 | $0 | $0 |
| MICHELLE MARTIN | CHAIRMAN OF THE BOARD Officer | 5 | $0 | $0 | $0 |
| ROBERT CHRISTIE | SECRETARY Officer | 5 | $0 | $0 | $0 |
| FRANCIS SHELLEY | TREASURER Officer | 5 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 3450 CAHUENGA BLVD W UNIT 602, LOS ANGELES, CA 90068-1592
- In care of
- % LOIS LEE
- Principal officer (990 for 2025)
- Dr Lois Lee, 3450 Cahuenga Blvd W 602, Los Angeles, CA 900681592
- Signed the 990
- Dr Lois Lee, President & CEO
- Phone
- (818) 908-4474
- Website
- www.childrenofthenight.org
- Return prepared by
- Folk Financial
California records
California keeps its own records of charities and corporations. Search them by EIN 95-3130408 or by the name CHILDREN OF THE NIGHT.
- 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
Children of the Night is a privately funded non-profit organization established in 1979 with the specific purpose to provide intervention in the lives of children who are sexually exploited and vulnerable to or involved in prostitution and pornography.
Program accomplishments
- Children of the Night continued street outreach, 24-hour case management line, and an online tutoring program for the GED, as scholarship program conducted by an alumni committee. Many of our tutoring students have passed the GED again this year and in 2026 we will celebrate another high school graduation at our headquarters. https://www.childrenofthenight.org/gradution. Our billboard on Figueroa advertising rescue services to prostituted youth went viral.During the calendar year of 2025, we provided 5,650 Case Management Services to 448 prostituted youth; and tutored 5,487 tutoring hours to 129 prostituted youth.Many of our tutoring students have passed the GED again this year and we will celebrate another high school graduation at our headquarters in 2026.Our follow up study for 2024 shows 80% of the children we served in 2024 successfully escaped prostitution and we offered continued services to stabilize and educate them. While no longer dependent on prostitution they still need continued support with education, stabilization and general support. 58% of our youth have children and they need parenting skills.58% had children; 53% living on their own, 26% living with relatives, 4% living with parents, 4% in foster care. 52% were employed full time and 2.04% lived in college dorms.Our success is determined whether they are still dependent on prostitution. Children of the Night changes lives. Many continue to need help with parenting education.As a result of our follow up study findings, we created a What to Tell the Kids? Program twice a month through ZOOM with Dr. Tal Rappaport to develop a body of information for all of our alumni to depend on. Soon this will be available on our website.Our alumni committee has selected youth for scholarships:1/06/2025 Victoria Foresythe College of Southern Nevada$6,556.755/12/2025 Victoria Foresythe College of Southern Nevada 601.006/19/2025 Sireena HillEastern Washington University$2,740.008/01/2025 Victoria ForesytheCollege of Southern Nevada$6,306.008/25/2025 Maya Povey Vermont State University$2,295.009/12/2025 Sireena HillsEastern Washington University$4,710.9310/03/2025 Farzia Ghafory Summa Formacio Professional 424.5012/18/2025 Sireena HillsEastern Washington University$4,947.0312/21/2025 Victoria ForesytheCollege of Southern Nevada$5,852.50Expenses $2,351,292
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
- 95-3130408
- 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
- 1983
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P300)
- Assets (IRS master file)
- $6,210,010
- Income (IRS master file)
- $2,762,080
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $2,762,080 | $2,769,996 | $6,210,010 | XML |
| 990-T | December 2025 | – | – | – | IRS |
| 990 | December 2024 | $2,843,534 | $2,178,018 | $6,285,246 | IRS |
| 990-T | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $2,598,142 | $2,131,077 | $5,713,335 | XML |
| 990-T | December 2023 | – | – | – | IRS |
| 990 | December 2022 | $2,950,603 | $2,520,836 | $5,298,543 | IRS |
| 990-T | December 2022 | – | – | – | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-T | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-T | 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 95-3130408).
Questions about CHILDREN OF THE NIGHT
- What is the EIN of CHILDREN OF THE NIGHT?
- The employer identification number (EIN) of CHILDREN OF THE NIGHT is 95-3130408.
- Is CHILDREN OF THE NIGHT tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1983.
- Are donations to CHILDREN OF THE NIGHT tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CHILDREN OF THE NIGHT 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 CHILDREN OF THE NIGHT 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 CHILDREN OF THE NIGHT last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of CHILDREN OF THE NIGHT?
- The 990 for the year ended December 31, 2025 names Dr Lois Lee.
- Who are the officers and directors of CHILDREN OF THE NIGHT?
- The 990 for the year ended December 31, 2025 lists 5 people; 1 received compensation from the organization, the highest $473,648 (Dr Lois Lee, President & CEO).
- How much revenue does CHILDREN OF THE NIGHT have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $2,762,080, expenses of $2,769,996 and total assets of $6,210,010 at year end.
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