2018-03-12T11:14:02-05:00 2017-08-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2016-09-01 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 2018-03-12 1 SUBRINA WOOD CPA P00365899 2023319880 38.100.43.98 2018-03-12 12:13:44 ED P DD2F5A6855584BEFBC68452237D9336111CE352F 0B5FA0604EC921149BCA0C9F7FF0732235262084 2016 2021-01-29 14:40:06Z RHIAN EVANS ALLVIN 1313 L STREET NW NO 500 WASHINGTON DC 20005 26627114 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 17 126 56 188600 750 1510365 780087 14396148 14608601 50581 195601 3038391 2432443 18995485 18016732 0 0 0 0 8330720 9404241 0 0 83926 9725933 9258504 18056653 18662745 938832 -646013 37212649 36841627 22149281 20894966 15063368 15946661 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 5152744 6062470 ACCREDITATION - AS AN ACCREDITATION SYSTEM, NAEYC IS COMMITTED TO CONTINUOUS QUALITY IMPROVEMENT AND THE USE OF FEEDBACK FROM STAKEHOLDERS TO ENHANCE THE PRACTICE. THROUGHOUT FISCAL YEAR 2017, WECOMPILED DATA FROM PROGRAM RECORDS, EARLY CHILDHOOD EDUCATORS, PROGRAM ADMINISTRATORS, COACHES, ASSESSORS, STATE ADMINISTRATORS, AND OTHER STAKEHOLDERS TO IDENTIFY AND PRIORITIZE ENHANCEMENTS THAT BUILD ON ITS 30-YEAR EXPERIENCE AND STREAMLINE THE ACCREDITATION PROCESS. FURTHER, THIS YEAR MARKED THE 10TH ANNIVERSARY OF NAEYC'S EARLY CHILDHOOD ASSOCIATE DEGREE ACCREDITATION SYSTEM - A SYSTEM THAT HAS GROWN TO 177 ACCREDITED ASSOCIATE DEGREE PROGRAMS AND IS POSITIONED FOR STRONG GROWTH IN THE COMING YEAR. AS PART OF A GRANT FROM THE W.K. KELLOGG FOUNDATION, 25 EARLY CHILDHOOD DEGREE PROGRAMS RECEIVED SCHOLARSHIPS THIS YEAR TO SUPPORT THEIR EFFORTS TO SEEK ACCREDITATION THROUGH NAEYC'S EARLY CHILDHOOD ASSOCIATE DEGREE ACCREDITATION SYSTEM. ALMOST HALF OF THESE SCHOLARSHIPS ARE SUPPORTING PROGRAMS AT THE BACCALAUREATE AND MASTER'S DEGREE LEVELS THAT ARE PARTICIPATING IN THE ACCREDITATION SYSTEM'S EXPANSION PILOT. 2026630 2672306 MEMBERSHIP - IN 2017 NAEYC RESTRUCTURED ITS MEMBERSHIP CATEGORIES IN ORDER TO BETTER REFLECT AND SERVE THE DIVERSE MAKEUP OF ITS MEMBERS. A DIGITAL ONLY, ENTRY LEVEL MEMBERSHIP LEVEL WAS ADDED, BETTER SUITED TO STUDENTS AND PROFESSIONALS JUST ENTERING THE FIELD. REGULAR AND COMPREHENSIVE LEVELS BECAME STANDARD AND PREMIUM, PROVIDING MORE CONTENT AND FOR THE FIRST TIME A PROFESSIONAL DEVELOPMENT COMPONENT. NAEYC CREATED A FAMILY LEVEL MEMBERSHIP TO ENGAGE FAMILIES AND THE GENERAL PUBLIC IN TAKING A LARGER ROLE IN THE EARLY EDUCATION COMMUNITY. NAEYC ALSO LAUNCHED A NEW AFFILIATE STRUCTURE, MAKING IT POSSIBLE TO OFFER A LOCAL AND NATIONAL BENEFITS AT ONE STANDARD PRICE FOR EVERYONE. 2951503 4969764 CONFERENCES AND EVENTS - NAEYC'S ANNUAL EVENTS ARE INTEGRAL TO THE IMPACT IT HAS ON THE EARLY CHILDHOOD PROFESSION. IN FISCAL YEAR 2017, WE HOSTED SUCCESSFUL MEETINGS IN SAN FRANCISCO, LOS ANGELES, AND WASHINGTON, D.C. NAEYC'S ANNUAL CONFERENCE (NOVEMBER) DREW NEARLY 9,000 EARLY LEARNING PROFESSIONALS TO LOS ANGELES, CALIFORNIA, AS THEY GATHERED TO CELEBRATE "EARLY ED FOR PRESIDENT." THE CONFERENCE FEATURED OVER 500 SESSIONS COVERING TOPICS SUCH AS PROFESSIONAL DEVELOPMENT AND PREPARATION SYSTEMS, STEM, WAGES AND COMPENSATION, AND LANGUAGE AND LITERACY. THE 2016 CONFERENCE ALSO SAW THE EXPANSION OF THE GRANDES COMIENZOS DUAL-LANGUAGE LEARNING TRACK. 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 SAN FRANCISCO, CALIFORNIA. 6238129 2536455 OTHER PROGRAM SERVICES ARE: OFFICE OF THE EXECUTIVE DIRECTOR, AFFILIATES, CONTRACTS AND CONSULTING, PROFESSIONAL DEVELOPMENT, PUBLICATIONS AND JOURNAL, PUBLIC ADVOCACY/PUBLIC INFORMATION, PROGRAM SUPPORT SERVICES. 6238129 2536455 16369006 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 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 122 0 1 126 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 DC 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 OH OK OR PA RI SC SD TN TX UT VT WV WA WI WY VA AR X X X NOORDIN MOLOO 2023508816 1313 L STREET NW STE 500 WASHINGTON DC 20005 IDA ROSE FLOREZ VICE PRESIDENT 3.60 X X 0 0 0 WILLIAM H ISLER UNTIL MAY 2017 TREASURER 3.60 X X 0 0 0 TAMMY MANN PRESIDENT 3.60 X X 0 0 0 CARL MACK BOARD MEMBER 2.60 X 0 0 0 JAN STEVENSON BOARD MEMBER 2.60 X 0 0 0 CHAD DUNKLEY UNTIL MAY 2017 BOARD MEMBER 2.60 X 0 0 0 NILI LUO UNTIL MAY 2017 BOARD MEMBER 2.60 X 0 0 0 ANNE MCCLAIN TERRELL UNTIL MAY 2017 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 CAROL BRUNSON DAY THROUGH MAY 2017 PAST PRESIDENT 3.60 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 FROM JUNE 2017 TREASURER 3.60 X X 0 0 0 AMY O'LEARY FROM JUNE 2017 PRESIDENT ELECT 3.60 X 0 0 0 KELLY HANTAK BOARD MEMBER 2.60 X 0 0 0 DINA CASTRO FROM JUNE 2017 BOARD MEMBER 2.60 X 0 0 0 TAMARA JOHNSON FROM JUNE 2017 BOARD MEMBER 2.60 X 0 0 0 MEGAN MADISON FROM JUNE 2017 BOARD MEMBER 2.60 X 0 0 0 STACIA TIPTON FROM JUNE 2017 BOARD MEMBER 2.60 X 0 0 0 RHIAN EVANS ALLVIN CHIEF EXECUTIVE OFFICER 40.00 X 258570 0 29024 RICHARD HOLLY UNTIL MARCH 2017 DEPUTY DIRECTOR FINANCE & OPERATIONS 40.00 X 169735 0 10973 LAKSHMI SARMA RAMANI UNTIL MAY 2017 GENERAL COUNSEL & ASSISTANT SECRETARY 40.00 X 160152 0 26029 WILLIAM GRUBB JR 317 - 717 INTERIM DEPUTY EXECUTIVE DIRECTOR FINANCE & OPS 40.00 X 0 0 0 NOORDIN MOLOO FROM JULY 2017 DEPUTY EXECUTIVE OFFICER FINANCE & OPERATIONS 40.00 X 0 0 0 NANCY GRISWOLD FROM JULY 2017 GENERAL COUNSEL & ASSISTANT SECRETARY 40.00 X 93682 0 27700 STEPHANIE MORRIS DEPUTY EXEC DIRECTOR BRAND 40.00 X 179850 0 34564 MARICA MITCHELL DEPUTY EXEC. DIRECTOR EARLY LEARNING 40.00 X 157460 0 31300 BARBARA A WILLER SENIOR ADVISOR RESEARCH & POLICY 40.00 X 155059 0 10805 DERRICK SEMENEH SENIOR DIRECTOR INFORMATION TECHNOLOGY 40.00 X 120898 0 5414 SUSAN FRIEDMAN SENIOR DIRECTOR CONTENT STRATEGY DEVELOPMENT 40.00 X 109386 0 8552 TERRI CARTER SENIOR DIRECTOR OF HUMAN SERVICES 40.00 X 108091 0 8170 KRISTIN JOHNSON SENIOR DIRECTOR ACADEMY 40.00 X 104902 0 13485 1617785 0 206016 10 0 1 0 EXECUTIVE AUDIO VISUAL SERVICES INC 100 PARK AVENUE 16TH FLOOR NEW YORK NY 10017 AUDIO VISUAL SERVICES 493946 ABILA 7901 JONES BRANCH ROAD MCLEAN VA 22102 ASOSCIATION MANAGEMENT SOFTWARE 382660 PBD WORLDWIDE FULFILLMENT SERVICES PO BOX 930108 ATLANTA GA 31193 WAREHOUSE AND FULFILLMENT SERVICES 293694 FORUM ONE 2200 MT VERNON AVE ALEXANDRIA VA 22301 WEB DESIGN, DEVELOPMENT, DIGITAL SERVICE 271746 THE YGS GROUP 3650 WEST MARKET STREET YORK PA 17404 PUBLISHING 247400 11 780087 780087 ACCREDITATION 900099 6062470 6062470 CONFERENCES AND SEMINA 900099 4969764 4750364 219400 MEMBERSHIP DUES 900099 2672306 2672306 CONTRACTS AND CONSULTI 900099 507565 507565 JOURNAL 900099 396496 226296 170200 14608601 190023 190023 42042 42042 986055 959584 26471 26471 18400 8071 7267736 7262158 5578 5578 5578 2410634 388640 2021994 2021994 OTHER INCOME 900099 341936 341936 341936 18016732 16240995 188600 807050 X 1397318 619180 702769 75369 5974947 5129752 845195 251398 211137 40261 841021 683889 157132 939557 720016 210984 8557 101603 11829 89774 65275 5104 60171 2117462 1804229 313233 1279872 1113576 166296 430338 67497 362841 403188 60489 342699 1399327 1268650 130677 1449646 1417877 31769 681327 681327 547543 9925 537618 158463 54338 104125 AUDIO VISUAL 504392 446684 57708 REAL ESTATE TAXES 493691 493691 CREDIT CARD MERCHANT FE 253377 224388 28989 DUES AND SUBSCRIPTIONS 114486 109478 5008 -741486 2410968 -3152454 18662745 16369006 2209813 83926 1113595 588945 5083669 4581494 428765 200000 777175 1319156 595470 641097 880176 972695 29208567 9344755 19335249 19863812 8994814 8674428 3736 37212649 36841627 1475336 1812366 3012274 2933564 12489000 12122000 5172671 4027036 22149281 20894966 X 13702232 15104608 1361136 842053 15063368 15946661 37212649 36841627 X -646013 404191 1125115 X X 0 1 X 1 0 X 1664225 2243018 305957 1510365 780087 6503652 16208177 17518232 18759905 17166708 16629635 86282657 17872402 19761250 19065862 18677073 17409722 92786309 0 0 0 92786309 62079 96153 155589 160652 232065 706538 62079 96153 155589 160652 232065 706538 241032 341936 582968 17934481 19857403 19221451 19078757 17983723 94075815 0.98630 0.98680 0.00750 0.01060 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2015 AMOUNT: $ 194,278. 2016 AMOUNT: $ 341,936. MAILING LIST INCOME - 2015 AMOUNT: $ 46,754. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 60584 75750 136334 16191716 16328050 966403 241601 0 0 1000000 1000000 1000000 966403 3966403 5949605 93658 24114 101969 136334 356075 250000 250000 250000 241601 991601 1487402 10567 13291 34231 60584 118673 8829620 8829620 14034821 5269547 8765274 253536 230848 22688 1945451 1821143 124308 4145139 2023217 2121922 19863812 REFUNDABLE ADVANCES 272712 DEPOSITS PAYABLE 46441 INTEREST RATE SWAP OBLIGATION 3600743 DUE TO AFFILIATES 107140 4027036 X 18859252 404191 49689 388640 842520 18016732 0 18016732 19101074 49689 388640 438329 18662745 0 18662745 PART X, LINE 2: NAEYC ACCOUNTS FOR INCOME TAX UNCERTAINTIES IN ACCORDANCE WITH THE ASC TOPIC INCOME TAXES. FOR THE YEAR ENDED AUGUST 31, 2017, NAEYC PERFORMED AN EVALUATION OF ALL TAX POSITIONS TAKEN AND DETERMINED THERE WERE NO MATTERS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD REPORTED IN PART VIII 388,640. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD REPORTED IN PART VIII 388,640. 1 EUROPE 0 0 PROGRAM SERVICES CONTRACTS AND CONSULTING SERVICES 17060 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES CONTRACTS AND CONSULTING SERVICES 6500 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES CONTRACTS AND CONSULTING SERVICES 453354 0 0 0 0 0 0 476914 0 476914 0 0 0 0 0 1 PART I, LINE 2: THE ORGANIZATION USES DEPARTMENT AND PROJECT CODES TO MONITOR THE USE OF GRANT FUNDS OUTSIDE THE UNITED STATES. X X X X 1 0 0 0 0 0 0 0 0 RHIAN EVANS ALLVIN CHIEF EXECUTIVE OFFICER 258570 0 0 0 0 0 13133 0 15891 0 287594 0 0 0 RICHARD HOLLY UNTIL MARCH 2017 DEPUTY DIRECTOR FINANCE & OPERATIONS 169735 0 0 0 0 0 8821 0 2152 0 180708 0 0 0 LAKSHMI SARMA RAMANI UNTIL MAY 2017 GENERAL COUNSEL & ASSISTANT SECRETAR 160152 0 0 0 0 0 8418 0 17611 0 186181 0 0 0 STEPHANIE MORRIS DEPUTY EXEC DIRECTOR BRAND 179850 0 0 0 0 0 9341 0 25223 0 214414 0 0 0 MARICA MITCHELL DEPUTY EXEC. DIRECTOR EARLY LEARNING 157460 0 0 0 0 0 8271 0 23029 0 188760 0 0 0 BARBARA A WILLER SENIOR ADVISOR RESEARCH & POLICY 155059 0 0 0 0 0 7970 0 2835 0 165864 0 0 0 PART I, LINE 4A TERRI CARTER - $59,582 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 STUDENT, REGULAR, AND COMPREHENSIVE 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 CFO, CONTROLLER, 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 RECUSE 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 1,804,229. MANAGEMENT AND GENERAL EXPENSES 313,233. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,117,462. FORM 990, PART XI, LINE 9: UNREALIZED GAIN ON INTEREST RATE SWAP 1,125,115. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.