According to the new Local Control Funding Formula (LCFF) law, most school districts in the state are responsible for using LCFF funds to improve outcomes for low-income students. Each district has created a Local Control Accountability Plan (LCAP), the funding plan for LCFF. The LCAP is reviewed and revised annually by each district. Early childhood programs have been proven to have the greatest impact on improving outcomes for children from low-income backgrounds. There is no other investment that has been proven to deliver as consistent an impact on students or as high as a return on investment as those made in support of high quality early childhood education. Many districts have recognized this value and have included early childhood strategies in their LCAPs, while others have not. This document shows what the research has found regarding the significant learning gap found in students from low-income backgrounds, statistics of low-income children in the student population of California, and steps early childhood advocates can take to urge their districts to include early childhood in their LCAPs. [For the accompanying LCFF and Early Childhood documents, see "The Local Control Funding Formula: An Opportunity for Early Childhood & Dual Language Learners" (ED568651) and "The Local Control Funding Formula: An Opportunity for Early Childhood & Children in Foster Care" (ED568646).]