2019-02-04T18:46:20-06:00 2018-08-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2017-09-01 366009499 NATIONAL ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN NATI 2022328777 1313 L STREET NW NO 500 WASHINGTON DC 20005 RHIAN EVANS ALLVIN CHIEF EXECUTIVE OFFICER 2022328777 2019-02-04 1 STEVEN C DARR CPA CMA P01324904 2023319880 38.100.43.100 2019-02-04 19:45:56 ES P 2D5B0BD3402E39B7C704900C7FC251DEED649B44 099BB351ED5C43DB8E4A0DD96B056B1430213725 2017 2019-02-21 02:37:17Z RHIAN EVANS ALLVIN 1313 L STREET NW NO 500 WASHINGTON DC 20005 30249887 0 X WWW.NAEYC.ORG X 1959 IL NAEYC PROMOTES HIGH-QUALITY EARLY LEARNING FOR ALL CHILDREN, 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. 17 17 116 391 -192748 -229386 780087 2938078 14608601 15374573 195601 7553 2432443 1741360 18016732 20061564 0 87500 0 0 9404241 8989754 0 0 289506 9258504 10240815 18662745 19318069 -646013 743495 36841627 37794575 20894966 19658816 15946661 18135759 X NAEYC PROMOTES HIGH-QUALITY EARLY LEARNING FOR ALL CHILDREN, 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 6120981 6243205 ACCREDITATION AND EARLY LEARNING SYSTEMS - NAEYC GUIDES THE EARLY CHILDHOOD EDUCATION FIELD THROUGH ITS UNIFYING STANDARDS FOR PRACTICE AND TWO ACCREDITATION SYSTEMS - NAEYC ACCREDITATION OF EARLY LEARNING PROGRAMS AND NAEYC ACCREDITATION/RECOGNITION OF HIGHER EDUCATION PROGRAMS. MORE THAN 7,000 EARLY LEARNING PROGRAMS SERVING YOUNG CHILDREN HAVE EARNED NAEYC ACCREDITATION. IN FY 2018, A REVISED SET OF ACCREDITATION STANDARDS WAS APPROVED AND RELEASED. THERE ARE ALSO MORE THAN 590 NAEYC ACCREDITED AND RECOGNIZED HIGHER EDUCATION PROGRAMS PREPARING EARLY CHILDHOOD EDUCATORS. IN FY 2018, THESE HIGHER EDUCATION PROGRAMS REPRESENTED APPROXIMATELY 20% OF THE MARKET. 2704942 4477661 CONFERENCES AND SEMINARS - NAEYC'S ANNUAL EVENTS ARE INTEGRAL TO THE IMPACT IT HAS ON THE EARLY CHILDHOOD PROFESSION. IN FISCAL YEAR 2018, WE HOSTED SUCCESSFUL MEETINGS IN AUSTIN, ATLANTA, AND WASHINGTON, D.C. NAEYC'S ANNUAL CONFERENCE (NOVEMBER) DREW NEARLY 8,000 EARLY LEARNING PROFESSIONALS TO ATLANTA, GEORGIA, AS THEY GATHERED TO LEARN, CONNECT AND GROW AS A PROFESSION. THE CONFERENCE FEATURED OVER 500 SESSIONS COVERING TOPICS SUCH AS PROFESSIONAL DEVELOPMENT AND PREPARATION SYSTEMS, STEAM, WAGES AND COMPENSATION, AND LANGUAGE AND LITERACY. THE CONFERENCE ALSO EXPANDED THE WORK AND DISCUSSION AROUND NAEYC'S POWER TO THE PROFESSION INITIATIVE. NAEYC'S PUBLIC POLICY FORUM TOOK PLACE IN LATE FEBRUARY CONVENING FOR THREE DAYS OF INFORMATIVE SESSIONS WITH EARLY CHILDHOOD POLICY EXPERTS. FINALLY, THE PROFESSIONAL DEVELOPMENT INSTITUTE WAS HELD IN JUNE. MORE THAN 2,000 HIGHER EDUCATION FACULTY, TRAINERS, RESEARCHERS, AND ADVOCATES GATHERED IN AUSTIN, TEXAS. 2604753 2184067 PUBLICATIONS - NAEYC OFFERS THE EARLY CHILDHOOD FIELD CURRENT, RELEVANT, RESEARCH-BASED GUIDANCE ON PROVIDING HIGH-QUALITY EDUCATIONAL OPPORTUNITIES FOR CHILDREN FROM BIRTH THROUGH AGE 8. NAEYC PUBLISHED FIVE BOOKS IN FY18 - SPOTLIGHT ON YOUNG CHILDREN: SOCIAL AND EMOTIONAL DEVELOPMENT; ETHICS AND THE EARLY CHILDHOOD EDUCATOR: USING THE NAEYC CODE, THIRD EDITION; SPOTLIGHT ON YOUNG CHILDREN: OBSERVATION AND ASSESSMENT; FROM SURVIVE TO THRIVE: A DIRECTOR'S GUIDE FOR LEADING AN EARLY CHILDHOOD PROGRAM; AND THE ESSENTIALS: PROVIDING HIGH-QUALITY FAMILY CHILD CARE, PLUS COPUBLISHED ONE BOOK WITH REDLEAF PRESS: FIVE ELEMENTS OF COLLECTIVE LEADERSHIP FOR EARLY CHILDHOOD PROFESSIONALS. NAEYC RECEIVED A 2018 AM&P EXECL GOLD AWARD IN THE GENERAL AUDIENCE BOOKS CATEGORY FOR THE FY17 BOOK, MAKING AND TINKERING WITH STEM: SOLVING DESIGN CHALLENGES WITH YOUNG CHILDREN. THE FIVE ISSUES OF TYC THIS YEAR INCLUDED A RANGE OF ARTICLES ON TIMELY RESEARCH-BASED TOPICS INCLUDING SUPPORTING CHILDREN AFTER DISASTERS AND RESPONDING TO CHALLENGING BEHAVIORS. NEW FEATURES IN THE MAGAZINE THIS YEAR INCLUDED A SERIES ON ASKING CHILDREN DIFFERENT TYPES OF QUESTIONS TO ENGAGE THEM IN MEANINGFUL CONVERSATIONS AND A SET OF ARTICLES ON HELPING TEACHERS AND FAMILIES PREPARE FOR FAMILY CONFERENCES. THE FIVE ISSUES OF YC CONTAINED CLUSTERS OF ARTICLES ADDRESSING THE FOLLOWING THEMES: JOYFUL LEARNING IN KINDERGARTEN, CLOSING THE ACHIEVEMENT GAP, CARING FOR AND ABOUT INFANTS AND TODDLERS, SUPPORTING FAMILIES, AND LEARNING OUTDOORS. 4510416 87500 4163972 OTHER PROGRAM SERVICES ARE: GRANTS AND AWARDS, MEMBERSHIP, AND CONTRACTS AND CONSULTING. 4510416 87500 4163972 15941092 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 1 0 0 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 130 0 1 116 1 1 1 0 0 0 0 0 0 0 0 0 X 17 17 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 AL AK AZ CA CO CT DE FL GA HI ID IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT WV WA WI WY VA AR DC IL IN X X X JILL HARRIS 2022328777 1313 L STREET NW STE 500 WASHINGTON DC 20005 IDA ROSE FLOREZ UNTIL 0518 VICE PRESIDENT 3.60 X X 0 0 0 TAMMY MANN PAST PRESIDENT 3.60 X X 0 0 0 CARL MACK JR UNTIL 0518 BOARD MEMBER 2.60 X 0 0 0 JAN STEVENSON UNTIL 0518 BOARD MEMBER 2.60 X 0 0 0 KRISTA MURPHY BOARD MEMBER 2.60 X 0 0 0 ILIANA ALANIS BOARD MEMBER 2.60 X 0 0 0 VINCENT COSTANZA BOARD MEMBER 2.60 X 0 0 0 ELISA HUSS-HAGE BOARD MEMBER 2.60 X 0 0 0 ISAURO ESCAMILLA CALAN BOARD MEMBER 2.60 X 0 0 0 SEBREANA DOMINGUE BOARD MEMBER 2.60 X 0 0 0 CARL L HAIRSTON TREASURER 3.60 X X 0 0 0 AMY O'LEARY PRESIDENT 3.60 X X 0 0 0 KELLY HANTAK UNTIL 0518 BOARD MEMBER 2.60 X 0 0 0 DINA CASTRO BOARD MEMBER 2.60 X 0 0 0 TAMARA JOHNSON BOARD MEMBER 2.60 X 0 0 0 MEGAN MADISON BOARD MEMBER 2.60 X 0 0 0 STACIA TIPTON BOARD MEMBER 2.60 X 0 0 0 CRYSTAL SANFORD BROWN FROM 0618 VICE PRESIDENT 3.60 X X 0 0 0 STEVEN HICKS FROM 0618 SECRETARY 3.60 X X 0 0 0 SUSAN PERRY-MANNING UNTIL 0518 SECRETARY 3.60 X X 0 0 0 JIE-QI CHEN FROM 0618 BOARD MEMBER 2.60 X 0 0 0 ALISSA MWENELUPEMBE FROM 0618 BOARD MEMBER 2.60 X 0 0 0 MICHELLE WLAZLO FROM 0618 BOARD MEMBER 2.60 X 0 0 0 RHIAN EVANS ALLVIN CHIEF EXECUTIVE OFFICER 37.50 X 265566 0 26917 NOORDIN MOLOO 0717-0518 DEP. EXEC. OFFICER FINANCE & OPS 37.50 X 66167 0 2872 NANCY GRISWOLD GENERAL COUNSEL & ASST. SECRETARY 37.50 X 137050 0 29753 JILL HARRIS FROM 0818 DEPUTY CHIEF EXECUTIVE, FINANCE & OPERATIONS 37.50 X 0 0 0 STEPHANIE MORRIS UNTIL 0917 DEPUTY EXEC DIRECTOR BRAND 37.50 X 152852 0 29633 MARICA MITCHELL DEPUTY EXEC. DIR. EARLY LEARNING 37.50 X 166533 0 31133 BARBARA A WILLER SENIOR ADVISOR RESEARCH & 37.50 X 128701 0 7123 DERRICK SEMENEH SENIOR DIRE. OF IT 37.50 X 123237 0 5563 SUSAN FRIEDMAN SEN. DIR. PUBLISHING & PROF. LEARNING 37.50 X 111994 0 6308 MONIQUE CABINESS DIRECTOR OF MEETINGS & CONFERENCES 37.50 X 103990 0 12640 KATHLEEN CHARNER EDITOR IN CHIEF, BOOKS 37.50 X 103823 0 5320 RICHARD HOLLY UNTIL 0317 FORMER DEPUTY DIRECTOR FINANCE & 37.50 X 134373 0 2371 WILLIAM GRUBB JR 0317-0717 FORMER INTERIM DEPUTY EXECUTIVE D 37.50 X 109275 0 0 1603561 0 159633 16 1 1 0 ABILA 7901 JONES BRANCH ROAD MCLEAN VA 22102 ASOSCIATION MANAGEMENT SOFTWARE 528209 EXECUTIVE AUDIO VISUAL SERVICES 100 PARK AVENUE 16TH FLOOR NEW YORK NY 10017 AUDIO VISUAL SERVICES 465373 FORUM ONE 2200 MT VERNON AVE ALEXANDRIA VA 22301 WEB DESIGN, DEVELOPMENT, DIGITAL SERVICE 445966 PBD WORLDWIDE FULFILLMENT SERVICES PO BOX 930108 ATLANTA GA 31193 WAREHOUSE AND FULFILLMENT SERVICES 256963 QUAD GRAPHICS PO BOX 842858 BOSTON MA 02284 PRINTING 205431 11 2938078 2938078 ACCREDITATION 900099 6243205 6243205 CONFERENCES AND SEMINA 900099 4763881 4477661 286220 MEMBERSHIP DUES 900099 2806498 2806498 CONTRACTS AND CONSULTI 900099 1357474 1357474 JOURNAL 900099 203515 136860 66655 15374573 227656 227656 28384 28384 705087 1084442 -379355 -379355 -259403 -119952 8437000 8437000 220103 0 -220103 -220103 -220103 2493985 446778 2047207 2047207 OTHER INCOME 900099 45124 45124 45124 20061564 17068905 -192748 247329 X 87500 87500 849683 577784 271899 6473675 4402099 1913024 158552 219389 149185 63149 7055 914248 623148 280425 10675 532759 362276 157585 12898 153491 122805 30686 54915 47217 7698 2423768 2724682 -370277 69363 1154609 991038 163571 479408 75764 400044 3600 426885 50228 376657 1791616 1674517 96734 20365 1760516 1713810 43206 3500 640422 640422 613981 166087 447894 133935 59256 74679 AUDIO VISUAL 475985 303195 172790 REAL ESTATE TAXES 472294 472294 CREDIT CARD MERCHANT FE 229021 145883 80607 2531 DUES AND SUBSCRIPTIONS 118114 106241 11873 -688145 1558377 -2247489 967 19318069 15941092 3087471 289506 588945 1071991 4581494 6918540 200000 920190 1319156 1842712 641097 403091 972695 861225 29872926 9958736 19863812 19914190 8674428 5862636 36841627 37794575 1812366 1840244 2933564 3336906 12122000 11733000 4027036 2748666 20894966 19658816 X 15104608 15675425 842053 2460334 15946661 18135759 36841627 37794575 X 743495 427627 1017976 X X 0 1 X 1 0 X 2243018 305957 1510365 780087 2938078 7777505 17518232 18759905 17166708 16629635 17515683 87590163 19761250 19065862 18677073 17409722 20453761 95367668 2500000 2500000 1045310 1045310 3545310 3545310 91822358 96153 155589 160652 232065 256040 900499 96153 155589 160652 232065 256040 900499 241032 341936 45124 628092 19857403 19221451 19078757 17983723 20754925 96896259 0.94760 0.98630 0.00930 0.00750 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2015 AMOUNT: $ 241,032. 2016 AMOUNT: $ 341,936. 2017 AMOUNT: $ 45,124. 93017 119075 212092 18795776 19007868 1000000 250000 0 0 1000000 1000000 966403 1000000 3966403 5949605 24114 101969 136334 212092 474509 250000 250000 241601 250000 991601 1487402 13291 34231 60584 93017 201123 8829620 8829620 14036567 5609247 8427320 257611 246202 11409 2008180 1889664 118516 4740948 2213623 2527325 19914190 DEPOSITS PAYABLE 54789 INTEREST RATE SWAP OBLIGATION 2582767 DUE TO AFFILIATES 111110 2748666 X 21193698 427627 37626 446778 912031 20281667 -220103 -220103 20061564 19802473 37626 446778 484404 19318069 0 19318069 PART X, LINE 2: NAEYC FILES INFORMATION AND INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AND IN VARIOUS STATES. UNDER ASC 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, AN ORGANIZATION MUST RECOGNIZE THE TAX BENEFIT ASSOCIATED WITH TAX POSITIONS TAKEN FOR TAX RETURN PURPOSES WHEN IT IS MORE-LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED. MANAGEMENT BELIEVES IT HAS NO MATERIAL UNCERTAIN TAX POSITIONS NOR ANY PENALTIES AND INTEREST TO BE ACCRUED FOR THE YEARS ENDED AUGUST 31, 2018 AND 2017, AND, ACCORDINGLY, THERE IS NO LIABILITY FOR UNRECOGNIZED TAX BENEFITS. NAEYC IS STILL OPEN TO EXAMINATION BY TAXING AUTHORITIES FROM FISCAL YEAR 2015 FORWARD. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD REPORTED IN PART VIII 446,778. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF FIXED ASSET -220,103. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD REPORTED IN PART VIII 446,778. EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES CHILD DEVELOPMENT 12550 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES CHILD DEVELOPMENT 7911 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES CHILD DEVELOPMENT 6479 0 0 0 0 0 0 26940 0 26940 0 0 0 0 0 0 1 IOWA ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN 5525 MEREDITH DRIVE SUITE F DES MOINES IA 50310 501(C)(3) 17500 CHILD DEVELOPMENT WISCONSIN EARLY CHILDHOOD ASSOCIATION 2908 MARKETPLACE DRIVE SUITE 101 FITCHBURG WI 53719 501(C)(3) 17500 CHILD DEVELOPMENT INDIANA ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN 2955 N MERIDIAN STREET SUITE 120 INDIANAPOLIS IN 46208 501(C)(3) 17500 CHILD DEVELOPMENT NEW YORK ASSOCIATION FOR THE EUDCATION OF YOUNG CHILDREN 230 WASHINGTON AVE ALBANY NY 12203 501(C)(3) 17500 CHILD DEVELOPMENT NEW MEXICO ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN 10601 LOMAS NE SUITE 105 ALBURQUERQUE NM 87112 501(C)(3) 17500 CHILD DEVELOPMENT 5 0 PART I, LINE 2: NAEYC REQUIRES PERIODIC REPORTING OR STATUS UPDATES ON THE ORGANIZATION'S PROGRESS AND EFFECTIVENESS. X X X X 0 0 0 0 0 0 0 0 0 RHIAN EVANS ALLVIN CHIEF EXECUTIVE OFFICER 265566 0 0 0 0 0 13504 0 13413 0 292483 0 0 0 NANCY GRISWOLD GENERAL COUNSEL & ASST. SECRETARY 137050 0 0 0 0 0 7370 0 22383 0 166803 0 0 0 STEPHANIE MORRIS UNTIL 0917 DEPUTY EXEC DIRECTOR BRAND 152852 0 0 0 0 0 7550 0 22083 0 182485 0 0 0 MARICA MITCHELL DEPUTY EXEC. DIR. EARLY LEARNING 166533 0 0 0 0 0 8750 0 22383 0 197666 0 0 0 RICHARD HOLLY UNTIL 0317 FORMER DEPUTY DIRECTOR FINANCE & 134373 0 0 0 0 0 2235 0 136 0 136744 0 0 0 WILLIAM GRUBB JR 0317-0717 FORMER INTERIM DEPUTY EXECUTIVE D 109275 0 0 0 0 0 0 0 0 0 109275 0 0 0 A DISTRICT OF COLUMBIA 536001131 254839K69 2006-09-14 15000000 PURCHASE AND RENOVATE OFFICE BUILDING FOR USE AS NAEYC'S HEADQUARTERS 0 0 0 A 15000000 33000 15000000 2006 0 0 1 1 A 0 0 0 0 0 0 0 A 0 0 1 0 1 1 WELLS FARGO 30.000000000000 0 0 0 0 0 A 0 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 MEMBERS OF THE GOVERNING BOARD ARE ELECTED BY A VOTE OF THE MEMBERSHIP. FORM 990, PART VI, SECTION A, LINE 7B CHANGES IN THE BYLAWS REQUIRE APPROVAL BY MEMBERSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE DEPUTY CHIEF EXECUTIVE, FINANCE AND OPERATIONS; DIRECTOR, FINANCE AND ACCOUNTING; AUDIT COMMITTEE; AND GENERAL COUNSEL REVIEW THE 990 BEFORE SENDING TO ALL GOVERNING BOARD MEMBERS WHO ARE GIVEN ONE WEEK TO REVIEW. AUDIT COMMITTEE GUIDANCE IS PROVIDED TO GOVERNING BOARD MEMBERS TO CAREFULLY REVIEW ANSWERS TO GOVERNANCE QUESTIONS AND THE CHECKLIST QUESTIONS OF REQUIRED SCHEDULES. FORM 990, PART VI, SECTION B, LINE 12C NAEYC REQUIRES OFFICERS, DIRECTORS AND COMMITTEE MEMBERS TO REVIEW AND SIGN THE CONFLICT OF INTEREST STATEMENT ON AN ANNUAL BASIS. IF A BOARD MEMBER DISCLOSES A CONFLICT THAT IS MATERIAL, THE AUDIT COMMITTEE REVIEWS THE CONFLICT TO DETERMINE APPROPRIATE ACTIONS, SUCH AS THE BOARD MEMBER RECUSING HIMSELF OR HERSELF FROM DELIBERATIONS AND VOTING. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE SERVES AS THE PERSONNEL COMMITTEE OF THE BOARD. THE COMMITTEE REVIEWS THE EXECUTIVE DIRECTOR'S COMPENSATION ANNUALLY AND RELIES ON SALARY SURVEYS OF OTHER CEOS OF SIMILAR ORGANIZATIONS. NAEYC REVIEWS INDEPENDENT MARKET DATA IN MAKING DECISIONS RELATED TO COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE ON NAEYC'S WEBSITE. FORM 990, PART IX, LINE 11G CONSULTANTS AND CONTRACTORS: PROGRAM SERVICE EXPENSES 2,123,948. MANAGEMENT AND GENERAL EXPENSES 242,860. FUNDRAISING EXPENSES 69,363. TOTAL EXPENSES 2,436,171. CREATIVE SERVICES: PROGRAM SERVICE EXPENSES 578,256. MANAGEMENT AND GENERAL EXPENSES -616,802. FUNDRAISING EXPENSES 0. TOTAL EXPENSES -38,546. PAYROLL FEES: PROGRAM SERVICE EXPENSES 22,478. MANAGEMENT AND GENERAL EXPENSES 3,665. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 26,143. FORM 990, PART XI, LINE 9: UNREALIZED GAIN ON INTEREST RATE SWAP 1,017,976. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.