2025-05-01T12:17:34-05:00 2024-08-31 881478669 CBIZ ADVISORS LLC 1899 L STREET NW 850 WASHINGTON DC 20036 990 2023-09-01 366009499 NATIONAL ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN NATI 2022328777 1401 H STREET NW 600 WASHINGTON DC 20005 MICHELLE KANG CHIEF EXECUTIVE OFFICER 2022328777 2025-04-30 1 0 AARON M FOX P01365820 2022274000 2025-04-30 2023 2025-03-06 01:10:19Z MICHELLE KANG 1401 H STREET NW 600 WASHINGTON DC 20005 24685846 0 X WWW.NAEYC.ORG X 1959 IL TO PROMOTE HIGH-QUALITY EARLY LEARNING FOR CHILDREN BY CONNECTING PRACTICE, POLICY, AND RESEARCH. 19 19 117 148 454069 118066 3219328 4696682 14173139 15285296 588796 1246001 2829834 3072003 20811097 24299982 255095 69361 0 0 9315587 9900593 0 0 26218 11397140 10531809 20967822 20501763 -156725 3798219 60488048 67006936 25254079 23861174 35233969 43145762 X NAEYC PROMOTES HIGH-QUALITY EARLY LEARNING FOR EACH AND EVERY CHILD, BIRTH THROUGH AGE 8, BY CONNECTING PRACTICE, POLICY, AND RESEARCH. WE ADVANCE A DIVERSE, DYNAMIC EARLY CHILDHOOD PROFESSION AND SUPPORT ALL WHO CARE FOR, EDUCATE, AND WORK ON BEHALF OF YOUNG CHILDREN. 0 0 5080248 69361 5793753 NAEYC'S EARLY LEARNING PROGRAM QUALITY ASSESSMENT AND ACCREDITATION SYSTEM IS DESIGNED TO SUPPORT CONTINUOUS IMPROVEMENT FOR ALL EARLY LEARNING SETTINGS. NAEYC PERFORMS ACCREDITATION AUDITS OF EARLY CHILDHOOD LEARNING CENTERS TO DETERMINE WHETHER THEY MEET A HIGH-QUALITY STANDARD. OBTAINING ACCREDITATION SIGNALS TO FAMILIES, EDUCATORS, AND POLICYMAKERS THAT A PROGRAM IS COMMITTED TO EXCELLENCE, RESEARCH-BASED PRACTICES, AND ONGOING PROFESSIONAL DEVELOPMENT, WHICH HELPS TO STRENGTHEN THE FIELD OF EARLY CHILDHOOD EDUCATION NATIONWIDE. AS OF NAEYC'S FISCAL YEAR ENDED AUGUST 31, 2024, MORE THAN 5,700 EARLY LEARNING PROGRAMS WERE NAEYC-ACCREDITED. 2584732 6307466 NAEYC'S ANNUAL EVENTS ARE INTEGRAL TO ITS IMPACT ON THE EARLY CHILDHOOD PROFESSION, OFFERING VALUABLE OPPORTUNITIES FOR PROFESSIONAL DEVELOPMENT AND NETWORKING. FOR THE FISCAL YEAR ENDED AUGUST 31, 2024, NAEYC HOSTED TWO MAJOR EVENTS. THE ANNUAL CONFERENCE, THEMED "BUILDING COMMUNITY AND BELONGING IN EARLY CHILDHOOD EDUCATION," TOOK PLACE IN NASHVILLE, TN, FROM NOVEMBER 15-18, 2023, AND ATTRACTED 7,752 EARLY EDUCATION PROFESSIONALS, WITH 55% ATTENDING FOR THE FIRST TIME. (SEE SCHEDULE O FOR CONTINUATION)THE CONFERENCE FEATURED 527 DIVERSE SESSIONS ACROSS 35 TOPIC AREAS AND AN EXPOSITION WITH 234 EXHIBITING COMPANIES. NAEYC'S PROFESSIONAL LEARNING INSTITUTE, THEMED "CREATING A CARING, EQUITABLE COMMUNITY OF LEARNERS," TOOK PLACE IN NEW ORLEANS, LA, FROM JUNE 2-5, 2024. THIS CONFERENCE OFFERED 2,100 ATTENDEES, 54% OF WHOM WERE FIRST-TIME PARTICIPANTS, THE CHANCE TO LEARN FROM EXPERTS AND THOUGHT LEADERS IN 229 SESSIONS, ALONGSIDE AN EXPOSITION WITH 46 EXHIBITING COMPANIES. 2493262 2542528 MEMBERSHIP, MARKETING, AND AFFILIATE RELATIONS CULTIVATE A STRONG AND ENGAGED COMMUNITY OF EARLY CHILDHOOD PROFESSIONALS. MEMBERSHIP AND MARKETING FOCUSES ON ATTRACTING AND RETAINING MEMBERS--ROUGHLY 55,000--BY CREATING VALUABLE RESOURCES AND BENEFITS AND IMPLEMENTING MARKETING STRATEGIES TO REACH AND ENGAGE CURRENT AND PROSPECTIVE MEMBERS. THEY ALSO FOSTER MEMBER ENGAGEMENT THROUGH ONLINE COMMUNITIES, EVENTS, AND TARGETED COMMUNICATIONS. AFFILIATE RELATIONS CULTIVATES STRONG PARTNERSHIPS WITH NAEYC'S 50 STATE AND REGIONAL AFFILIATES, PROVIDING SUPPORT, RESOURCES, AND GUIDANCE TO ENHANCE THEIR CAPACITY TO SERVE MEMBERS AT THE LOCAL LEVEL. (SEE SCHEDULE O FOR CONTINUATION)THIS INCLUDES COLLABORATING ON ADVOCACY EFFORTS, FUNDING OPPORTUNITIES, AND COMMUNITY-BUILDING ACTIVITIES. BY WORKING CLOSELY WITH AFFILIATES, NAEYC EXPANDS ITS REACH AND IMPACT, ENSURING THAT EARLY CHILDHOOD EDUCATORS ACROSS THE COUNTRY HAVE ACCESS TO THE SUPPORT AND RESOURCES THEY NEED TO THRIVE. 5446583 3228427 THE HIGHER ED, PUBLIC POLICY, AND ADVOCACY PROGRAM SERVICES ADVANCE POLICIES THAT ADDRESS THE NEEDS OF THE EARLY CHILDHOOD EDUCATION FIELD THROUGH STRATEGIC PARTNERSHIP, THOUGHT LEADERSHIP, RESOURCE CREATION, AND EDUCATING POLICYMAKERS AT THE FEDERAL AND STATE LEVELS. THE 2024 PUBLIC POLICY FORUM, HELD VIRTUALLY ON FEBRUARY 25-26, 2024, BROUGHT TOGETHER 800 ATTENDEES TO CONNECT AND ENGAGE IN CRITICAL POLICY DISCUSSIONS. PUBLICATIONS DEVELOPS BOOKS, JOURNALS, AND ADDITIONAL RESOURCES SUCH AS STUDY GUIDES AND INSTRUCTOR GUIDES THAT SUPPORT THE WORK OF EARLY CHILDHOOD EDUCATORS. MARKET SOLUTIONS OPERATES NAEYC'S DIRECT SALES, ORDER FULFILLMENT, AND CUSTOMER SERVICE RELATED TO ALL OF ITS PROGRAM SERVICE OFFERINGS. 5446583 3228427 15604825 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 58 0 1 117 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 19 19 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 AL AK AZ CA CO CT DE FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OK OR PA RI SC SD TN UT VA VT WV WI WA WY X NANETTE LAWSON 2022328779 1401 H STREET NW 600 WASHINGTON DC 20005 MICHELLE KANG CHIEF EXECUTIVE OFFICER 50.00 X 362724 0 22163 NANCY GRISWOLD GENERAL COUNSEL - UNTIL 3/2024 50.00 X 195493 0 49123 MARK DAY CHIEF STRATEGY & GROWTH OFFICER 50.00 X 202706 0 21683 ALISSA MWENELUPEMBE MANAGING DIRECTOR, EARLY LEARNING 50.00 X 162985 0 32904 NICOLE ZUCHETTO SR DIRECTOR MARKET SOLUTIONS AND CONFERENCES 40.00 X 151367 0 7570 LAUREN HOGAN CONTENT WRITER & STRATEGY ADVISOR 40.00 X 145550 0 7376 LYDIA NDIBA SENIOR DIRECTOR, HUMAN RESOURCES 40.00 X 135293 0 17287 SUSAN FRIEDMAN SR DIRECTOR PUBLISHING & CONTENT DEVELOPMENT 40.00 X 139942 0 7751 TREVA BUSTOW SR. DIRECTOR, MARKETING & MEMBERSHIP 40.00 X 131411 0 6064 NANETTE LAWSON CHIEF OPERATIONS AND FINANCE OFFICER - AS OF 9/2023 50.00 X 69704 0 11933 DAVE PORTER INTERIM CFO 50.00 X 0 0 0 TONIA DURDEN PRESIDENT - AS OF 6/2024 3.60 X X 0 0 0 NATALIE VEGA O'NEIL IMM. PAST PRESIDENT - AS OF 6/2024 3.60 X X 0 0 0 KELLY RAMSEY VICE PRESIDENT 3.60 X X 0 0 0 BRIAN JOHNSON SECRETARY 3.60 X X 0 0 0 MICHELLE WLAZLO TREASURER 3.60 X X 0 0 0 JOSEPH ALVIANI BOARD MEMBER 2.60 X 0 0 0 BARBARA COOPER BOARD MEMBER 2.60 X 0 0 0 ERIN COVINGTON BOARD MEMBER 2.60 X 0 0 0 STACEY FRENCH LEE BOARD MEMBER 2.60 X 0 0 0 DIANNE HAULCY BOARD MEMBER - AS OF 6/2024 2.60 X 0 0 0 TROY HUNTER BOARD MEMBER - AS OF 6/2024 2.60 X 0 0 0 NADIA JONES BOARD MEMBER - UNTIL 5/2024 2.60 X 0 0 0 CHRIS LAMBERT BOARD MEMBER - AS OF 6/2024 2.60 X 0 0 0 NICOLE LAZARTE BOARD MEMBER - UNTIL 4/2024 2.60 X 0 0 0 CHARU MANOCHA BOARD MEMBER 2.60 X 0 0 0 XIARA QUINN BOARD MEMBER - AS OF 6/2024 2.60 X 0 0 0 YOHANA QUIROZ BOARD MEMBER 2.60 X 0 0 0 KHARESA RIVERA BOARD MEMBER - AS OF 6/2024 2.60 X 0 0 0 TONI STURDIVANT BOARD MEMBER 2.60 X 0 0 0 TRAKI TAYLOR BOARD MEMBER - UNTIL 5/2024 2.60 X 0 0 0 REGINALD WILLIAMS BOARD MEMBER - UNTIL 5/2024 2.60 X 0 0 0 NICOLE WOODS BOARD MEMBER - AS OF 6/2024 2.60 X 0 0 0 SHU-CHEN JENNY YEN BOARD MEMBER 2.60 X 0 0 0 1697175 0 183854 20 0 1 0 FUSIONSPAN LLC 9450 SW GEMINI DRIVE BEAVERTON OR 97008 TECHNOLOGY CONSULTING 745586 BDO 799 9TH STREET NW SUITE 710 WASHINGTON DC 20001 FINANCE AND ACCOUNTING SUPPORT 701515 EXECUTIVE AUDIO VISUAL SERVICES INC 100 PARK AVE 16TH FLOOR NEW YORK NY 10017 AV RENTAL AND PRODUCTION SERVICES 572342 MARRIOTT BUSINESS SERVICES 1965 HAWKS LANDING LOUISVILLE TN 37777 AUDIO, VISUAL, AND CATERING 194657 ROBERT JOSEPH GROUP 6901 ROCKLEDGE DR SUITE 709 BETHESDA MD 20817 FINANCE AND ACCOUNTING SUPPORT 165579 12 4696682 4696682 CONFERENCES AND SEM. 900099 6493579 5152650 186113 1154816 ACCREDITATION 900099 5793753 5793753 MEMBERSHIP 900099 2542528 2542528 CONTRACTS AND CONSULT. 900099 399030 399030 PUBLICATIONS 541800 56406 56406 15285296 1246001 1246001 31056 31056 3215261 385864 2829397 2829397 WEBSITE & E-NEWSLETTER 900099 211550 211550 211550 24299982 16717358 454069 2431873 37861 37861 31500 31500 1283246 907793 368269 7184 7101370 5554893 1543217 3260 224251 172131 52115 5 662598 525481 136263 854 629128 485872 142489 767 170966 76724 93738 504 42988 849 41913 226 65784 1299 64140 345 20000 20000 1618154 866859 747273 4022 51796 23722 27923 151 715935 605509 109834 592 1810715 1689458 120608 649 1430213 1332603 97087 523 1540694 1487370 53039 285 732537 436046 294904 1587 151600 11715 139136 749 EQUIPMENT & TECHNOLOGY 1037846 423217 611338 3291 PRINTING & PRODUCTION 444798 357134 87194 470 COMMISSIONS 393148 393148 MISCELLANEOUS 146855 57346 89031 478 157780 106295 51209 276 20501763 15604825 4870720 26218 10460009 794449 0 12524344 375000 1287321 3386090 1119698 254516 319034 494884 845528 8459394 3946283 3946230 4513111 28713854 33646393 12857465 11957058 60488048 67006936 1606852 2056222 5565852 4939751 18081375 16865201 25254079 23861174 X 32853369 39368627 2380600 3777135 35233969 43145762 60488048 67006936 3798219 4113574 0 X 0 1 X 1 0 X 3311204 3569547 3657214 3219328 4696682 18453975 14450618 13316235 13880103 17205863 18258038 77110857 17761822 16885782 17537317 20425191 22954720 95564832 2740000 1520000 1305000 755000 3840397 10160397 0 2740000 1520000 1305000 755000 3840397 10160397 85404435 229135 593105 708325 633343 1277057 3440965 2699131 97269 93272 2889672 2928266 690374 708325 633343 1370329 6330637 1371134 1371134 20690088 18947290 18245642 21058534 24325049 103266603 0.82700 0.85310 0.06130 0.05490 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: INSURANCE PROCEEDS - 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 1,371,134. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 0. 2023 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 36397 32026 68423 20301415 20369838 1000000 250000 0 0 873715 1000000 1000000 1000000 3873715 5810573 83956 103037 105101 68423 360517 218429 250000 250000 250000 968429 1452644 67828 89075 69584 36397 262884 75000 15528 90528 0.82850 0.17150 0 0 3823392 1001365 2822027 95622 95622 0 4540380 2849296 1691084 4513111 RIGHT OF USE ASSET 11513193 SECURITY DEPOSIT 443865 11957058 OPERATING LEASE LIABILITY 16770119 DUE TO AFFILIATES 95082 16865201 X 28799421 4113574 385864 4499438 24299983 0 24299983 20887627 385864 385864 20501763 0 20501763 PART V, LINE 4: NAEYC WILL APPROPRIATE FOR EXPENDITURE NO MORE THAN 5% OF THE TOTAL MARKET VALUE OF ENDOWMENT PRINCIPAL IN ANY SINGLE FISCAL YEAR IN ORDER TO BALANCE THE EFFECTS OF INFLATION AS WELL AS CONTINUE TO MAINTAIN ENDOWMENT PRINCIPAL. FROM TIME TO TIME, THE FAIR VALUE OF ASSETS ASSOCIATED WITH INDIVIDUAL ENDOWMENT FUNDS MAY FALL BELOW THE FAIR VALUE OF THE ORIGINAL GIFTS. DEFICIENCIES OF THIS NATURE ARE REPORTED AS PART OF NET ASSETS WITHOUT DONOR RESTRICTIONS. AS OF AUGUST 31, 2024, THERE WERE NO SUCH DEFICIENCIES. PART X, LINE 2: NAEYC EVALUATED ITS UNCERTAINTY IN INCOME TAXES FOR THE YEAR ENDED AUGUST 31, 2024, AND DETERMINED THAT THERE ARE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR WHICH MIGHT HAVE ANY EFFECT ON NAEYC'S TAX-EXEMPT STATUS. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 385,864. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 385,864. 1 SOUTHWEST OHIO ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN 301 S MAIN STREET MONROE OH 45050 316053085 501(C)(3) 15000 0 STATE SUPPORT AND CAPACITY BUILDING, WITH FOCUS ON FAMILY CHILD CARE WASHINGTON DC ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN 700 PENNSYLVANIA AVENUE SE SUITE 2073 WASHINGTON DC 20003 300414415 501(C)(3) 10833 0 STATE SUPPORT AND CAPACITY BUILDING RELATED TO EDUCATOR CREDENTIALING VIDEO, MEMBERSHIP AWARD WINNER-GROWTH 2 0 HBCU FELLOWS PROJECT GRANT AWARD 21 21500 LASTING LEGACY SCHOLARSHIP AWARD 14 7000 TRAVEL STIPEND TO ATTEND GRASSROOTS ASSEMBLY FOR CHILD CARE 6 3000 PART I, LINE 2: NAEYC REQUIRES PERIODIC REPORTING OR STATUS UPDATES ON THE ORGANIZATION'S PROGRESS AND EFFECTIVENESS. NAEYC ALSO REQUIRES ALL GRANTEES TO COMPLY WITH REPORTING REQUIREMENTS. X X X X X 0 0 0 0 0 1 0 1 0 MICHELLE KANG CHIEF EXECUTIVE OFFICER 354724 0 8000 0 0 0 17726 0 4437 0 384887 0 0 0 NANCY GRISWOLD GENERAL COUNSEL - UNTIL 3/2024 195493 0 0 0 0 0 10375 0 38748 0 244616 0 0 0 MARK DAY CHIEF STRATEGY & GROWTH OFFICER 197706 0 5000 0 0 0 5005 0 16678 0 224389 0 0 0 ALISSA MWENELUPEMBE MANAGING DIRECTOR, EARLY LEARNING 162985 0 0 0 0 0 8481 0 24423 0 195889 0 0 0 NICOLE ZUCHETTO SR DIRECTOR MARKET SOLUTIONS AND CONFERENCES 151367 0 0 0 0 0 7558 0 12 0 158937 0 0 0 LAUREN HOGAN CONTENT WRITER & STRATEGY ADVISOR 139568 0 5982 0 0 0 7049 0 327 0 152926 0 0 0 LYDIA NDIBA SENIOR DIRECTOR, HUMAN RESOURCES 135293 0 0 0 0 0 1146 0 16141 0 152580 0 0 0 PART I, LINE 6 CEO BONUS PAYOUT AMOUNT IS PARTIALLY TIED TO THE NET EARNINGS OF THE ORGANIZATION. PART I, LINE 7 DURING THE YEAR ENDED DECEMBER 31,2023, MICHELLE KANG, CHIEF EXECUTIVE OFFICER, MARK DAY, CHIEF STRATEGY & GROWTH OFFICER, AND LAUREN HOGAN, CONTENT WRITER & STRATEGY ADVISOR, RECEIVED NON-FIXED DISCRETIONARY BONUS PAYMENTS. FORM 990, PART VI, SECTION A, LINE 3 DAVE PORTER FROM BDO SERVED AS INTERIM CHIEF FINANCIAL OFFICER WHILE NAEYC WAS SEARCHING FOR A NEW CHIEF OPERATIONS AND FINANCE OFFICER. DURING FISCAL YEAR 2024, NAEYC PAID APPROXIMATELY $170,966 TO BDO FOR MR. PORTER'S SERVICES FROM SEPTEMBER, 2023 THROUGH JANUARY, 2024. MR. PORTER PERFORMED CONTROLLER-LEVEL AND CFO-LEVEL DUTIES FOR NAEYC DURING HIS TENURE AS THE INTERIM CFO. FORM 990, PART VI, SECTION A, LINE 6 NAEYC HAS ENTRY, STANDARD, AND PREMIUM MEMBERS. EACH GROUP RECEIVES A DIFFERENT LEVEL OF BENEFITS BUT ALL MEMBERS HAVE THE SAME VOTING RIGHTS TO VOTE FOR GOVERNING BOARD CANDIDATES. FORM 990, PART VI, SECTION A, LINE 7A A MAJORITY OF THE MEMBERS OF THE GOVERNING BOARD ARE ELECTED BY A VOTE OF THE MEMBERSHIP. THE REMAINING MEMBERS ARE APPOINTED. FORM 990, PART VI, SECTION A, LINE 7B MEMBERS VOTE FOR THE MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE CHIEF EXECUTIVE OFFICER AND THE CHIEF OPERATIONS AND FINANCE OFFICER REVIEW THE DRAFT FEDERAL FORM 990 BEFORE SENDING THE FORM TO THE AUDIT COMMITTEE AND BOARD OF DIRECTORS (BOARD). THE AUDIT COMMITTEE AND BOARD ARE PROVIDED SUFFICIENT TIME TO REVIEW PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. AUDIT COMMITTEE GUIDANCE IS ALSO PROVIDED TO BOARD MEMBERS TO CAREFULLY REVIEW ANSWERS TO GOVERNANCE QUESTIONS AND THE CHECKLIST OF QUESTIONS OF REQUIRED SCHEDULES. FORM 990, PART VI, SECTION B, LINE 12C NAEYC REQUIRES OFFICERS AND BOARD MEMBERS TO REVIEW AND SIGN THE CONFLICT OF INTEREST STATEMENT ON AN ANNUAL BASIS. IF A BOARD MEMBER DISCLOSES A POTENTIAL CONFLICT, THE CEO AND THE BOARD PRESIDENT REVIEW THE POTENTIAL CONFLICT TO MITIGATE RISK AND DETERMINE APPROPRIATE ACTION, SUCH AS THE BOARD MEMBER RECUSING HIM OR HERSELF FROM DELIBERATIONS AND/OR VOTING. CONFLICTS MAY BE BROUGHT BEFORE THE AUDIT COMMITTEE TO REVIEW. THE CORRECTIVE ACTION IS THEN VOTED ON AND APPROVED BY THE AUDIT COMMITTEE OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE SERVES AS THE PERSONNEL COMMITTEE OF THE BOARD. THE COMMITTEE REVIEWS THE CHIEF EXECUTIVE OFFICER'S COMPENSATION PERIODICALLY AND RELIES ON SALARY SURVEYS OF OTHER CEOS OF SIMILAR ORGANIZATIONS. NAEYC REVIEWS INDEPENDENT MARKET DATA IN MAKING DECISIONS RELATED TO COMPENSATION INCLUDING FOR NEW HIRES, AND PERIODICALLY FOR EXISTING STAFF INCLUDING OFFICERS AND KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.