Lucy Daniels Center for Early Childhood
Public records show a registered, tax-exempt organization in good standing.
What it says it does
THE LUCY DANIELS CENTER HELPS CHILDREN LIVE EMOTIONALLY HEALTHY LIVES THROUGH IN-DEPTH EVALUATION AND TREATMENT, FAMILY INVOLVEMENT, AND EDUCATION.
- Income
- $3.3 million
- Spending
- $2.7 million
- Spent on programs
- 90%
- Reserves
- 1.9 months of spending
- Largest source of income
- fees for its services, 52%
- Employees
- 40
- Volunteers
- 15
- Highest pay
- $195,266, director of medicine
Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 75 out of 100. Higher than 58% of charities in its peer group (education, $1m to $10m).
Reserves
10 of 35Spendable reserves would cover 1.9 months of spending.
Debt
20 of 20It owes 3% of what it owns.
Living within its means
15 of 15Income exceeded spending by 20% of income.
Income trend
15 of 15Income rose 1% on the year before.
Spending floor
15 of 1590% of spending went to programs and raising each dollar of donations cost 5 cents.
Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100. Higher than 74% of charities in its peer group (education, $1m to $10m).
Independent board
25 of 2512 of 13 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (4)
- $616,909 spent. LUCY DANIELS CENTER SCHOOL- OUR SCHOOL PROVIDES A NURTURING, THERAPEUTIC ACADEMIC SETTING FOR STUDENTS PRESCHOOL THROUGH ELEMENTARY YEARS, IN WHICH TO THRIVE. THE SCHOOL RECENTLY EXPANDED TO INCLUDE FIFTH GRADE, ENABLING US TO PRIVIDE MORE INTENSIVE MENTAL HEALTH SERVICES FOR OLDER CHILDREN. CLASSES OF EACH GRADE LEVEL WERE FILLED AND OPERATED AT OR NEAR FULL CAPACITY THROUGHOUT THE YEAR.
- $937,671 spent. FAMILY GUIDANCE SERVICES - THE ON-SITE, OUT-PATIENT CLINIC SERVED NEARLY 400 CHILDREN THIS PAST YEAR, PROVIDING THERAPY, PSYCHOLOGICAL TESTING, AND MENTAL HEALTH EVALUATIONS.
- $672,117 spent. SECUREPATH- OUR OUTREACH PROGRAM SERVES CHILDREN FROM BIRTH THROUGH AGE FIVE THAT ARE UNINSURED OR UNDERSERVED.
- $178,210 spent. LUCY DANIELS CENTER 4 EARLY SUCCESS - WE OFFER VARIOUS WORKSHOPS AND SPECIAL ASSISTANCE FOR PARENTS AND CAREGIVERS. PROGRAMS OFFERED INCLUDE: LUCY'S BOOK CLUB, WHICH PROVIDES FREE APPROPRIATE READING MATERIAL STRESSING POSITIVE EMOTIONAL AND SOCIAL SKILLS TO AREA CHILDCARE CENTERS THROUGHOUT THE TRIANGLE; LUCY'S LINK, PROVIDES FREE ASSESMENTS OF CHILDREN IN THEIR HOME OR CHILDCARE SETTING; AND FIRST FRIENDS, A SOCIAL SKILLS PROGRAM COMPOSED OF WEEKDAY PROGRAMS AND SUMMER CAMP.
Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending August 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since March 1990.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.