SPECIAL EDUCATION FOR EXCEPTIONAL KIDS INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: SPECIAL EDUCATION FOR EXCEPTIONAL KIDS INC (EIN 95-4803695)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-09-30
IRS object ID: 201322739349300777
Schema version: 2012v2.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule I
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-09-30T12:07:42-07:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MARK CHEN ACCOUNTANCY CORP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	818 E BROADWAY SUITE C	AddressLine1
City	SAN GABRIEL	City
State	CA	State
ZIP Code	917761902	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	954803695	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	SPECIAL EDUCATION FOR EXCEPTIONAL KIDS INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	SPEC	NameControl
Phone	6269437772	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	9060 HUNGTINGTON DRIVE	AddressLine1
City	SAN GABRIEL	City
State	CA	State
ZIP Code	91775	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	SHARON CHIEN	Name
Title	EXECUTIVE DIRECTOR	Title
Phone	6269437772	Phone
Date Signed	2013-04-16	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	MARK CHEN CPA	Name
Phone	6263099863	Phone
Date Prepared	2013-09-30	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-25 16:41:14Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	SHARON CHIEN	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	9060 HUNGTINGTON DR	AddressLine1
City	SAN GABRIEL	City
State	CA	State
ZIP Code	91775	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	5308707	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	www.seekeducation.org	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2000	YearFormation
State Legal Domicile	CA	StateLegalDomicile
Activity Or Mission Description	TO PROVIDE CARING SERVICES AND QUALITY INTERVENTIONS FOR THE POPULATION WITH AUTISM AND OTHER DISABILITIES TO EMPOWER OUR PROFESSIONALS TO EXCEL IN THE CLINICAL SCIENCES.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	6	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	2	NbrIndependentVotingMembers
Total Nbr Employees	227	TotalNbrEmployees
Total Nbr Volunteers	6	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	12672	ContributionsGrantsPriorYear
Contributions Grants Current Year	55711	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	4864255	ProgramServiceRevenuePriorYear
Program Service Revenue CY	5247476	ProgramServiceRevenueCY
Investment Income Prior Year	5662	InvestmentIncomePriorYear
Investment Income Current Year	5520	InvestmentIncomeCurrentYear
Other Revenue Prior Year	171	OtherRevenuePriorYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	4882760	TotalRevenuePriorYear
Total Revenue Current Year	5308707	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	6500	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	4900	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	3216904	SalariesEtcPriorYear
Salaries Etc Current Year	3501544	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	1320055	OtherExpensePriorYear
Other Expenses Current Year	1313857	OtherExpensesCurrentYear
Total Expenses Prior Year	4543459	TotalExpensesPriorYear
Total Expenses Current Year	4820301	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	339301	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	488406	RevenuesLessExpensesCY
Total Assets BOY	3909487	TotalAssetsBOY
Total Assets EOY	4156547	TotalAssetsEOY
Total Liabilities BOY	611013	TotalLiabilitiesBOY
Total Liabilities EOY	367490	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	3298474	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	3789057	NetAssetsOrFundBalancesEOY
Mission Description	OUR CORE VALUES: ACCOUNTABILITY - WE HOLD OURSELVES RESPONSIBLE BY	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	4055930	Expense
Grants	4900	Grants
Revenue	5247476	Revenue
Description	THE COMPANY IS NONPROFIT ORGANIZATION FOUNDED IN 2000 IN RESPONSE TO THE NEED FOR EXCELLENT ABA SERVICES THAT ENCOMPASS THE SCIENTIFIC ASPECTS OF TREATMENT WITH THE GENUINE COMPASSION AND EMPATHY FOR FAMILIES AND CHILDREN. OUR PARENT-FOUNDED BOARD OF DIRECTORS LEADS THE ORGANIZATION AND ENSURES OUR PHILOSOPHY IS EMBEDDED IN OUR SERVICES. WE REMAIN LOYAL TO THE BELIEF THAT QUALITY SERVICES SHOULD BE UNIVERSALLY ACCESSIBLE TO ALL FAMILIES, REGARDLESS OF THEIR BACKGROUND, LANGUAGE BARRIER, AGE, OR INDIVIDUAL CHALLENGES. WE ARE FROUD TO HAVE A TEAM OF PROFESSIONALS WHO HAVE SET NEW ETHICAL AND CLINICAL STANDARDS THAT SERVE AS THE MODEL FOR SERVICE PROVIDERS. IN YEAR 2011, WE SERVED 280 FAMILIES, APPROXIMATELY. WE ARE A TRUSTED PARTNER WITH PUBLIC AGENCIES AND COMMUNITY ORGANIZATIONS THAT SUPPORT OUR APPROACH. AS OUR NONPROFIT ORGANIZATION THRIVES, WE CONTINUOUSLY DEMONSTRATE PRUDENT AND ETHICAL STEWARDSHIP OF PUBLIC RESOURCES. THE COMPANY PRACTICES COST-EFFECTIVE CLINICAL MANAGEMENT THAT YIELDS SIGNIFICANT OUTCOMES. SEEK EDUCATION STANDS BY THE DEFINING CHARACTERISTICS OF BEHAVIOR ANALYSIS IN THAT THE KNOWLEDGE AND SKILLS ARE TO BE SHARED WITH ALL THOSE WE SERVE. IT IS THIS SAME VALUE THAT ESTABLISHED OUR TRAINER-TO-TRAINER APPROACH AND DEIVES US TO ADVANCE OUR SYSTEMS AND SERVICES	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	183911	Expense
Description	THE COMPANY IS SPONSORING ITS SECOND COHORT OF TEH SATELLITE MASTERS OF ARTS DEGREE PROGRAM IN BEHAVIOR ANALYTIC PSYCHOLOGY BY THE UNIVERSITY OF NEVADA, RENO (UNR), AND OFFERS SCHOLOARSHIPS FOR THE EMPLOYEES FOR THEIR CAREER ADVANCEMENT AND CONTINUOUS TRAINING IN THE FILED. IT IS A THREE-YEAR MASTERS DEGREE PROGRAM, WHICH ALSO SATISFIES THE COURSE WORK REQUIREMENTS FOR BOARD CERTIFIED BEHAVIOR ANALYST (BCBA) CREDENTIALING. THE COURSE SEQUENCE IS CONDUCTED ON SITE VIA FACE TO FACE INSTRUCTIONS, A	Description

Field	Value	IRS element (for citing)
Total Program Service Expense	4239841	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	true	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	true	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	227	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	6	NbrVotingGoverningBodyMembers
Number Independent Voting Members	2	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	CA	StatesWhereCopyOfReturnIsFiled
Other Website	X	OtherWebsite
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	WEI SUNG HO	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	6269437772	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	9060 HUNTINGTON DR	AddressLine1
City	SAN GABRIEL	City
State	CA	State
ZIP Code	91775	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (6 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Institutional TrusteeInstitutionalTrustee	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
GRACE CHANG
SECRETARY	15.00	X	X	60075	0	0
SHARON CHIEN
CHAIR PERSON	50.00	X	X	88070	0	0
NELSON KOU
TREASURY	0.50	X	X	0	0	0
VICTOR FONG
BOARD DIRECTOR	0.50	X		0	0	0
SHEN PIN CHOU
BOARD DIRECTOR	0.50	X	X	0	0	0
MARGARET WANG
BOARD DIRECTOR	0.50	X		0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	148145	TotalReportableCompFromOrg
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
All Other Contributions	55711	AllOtherContributions
Total Contributions	55711	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	SERVICE FEES	Description
Business Code	611710	BusinessCode
Total Revenue Column	5247476	TotalRevenueColumn

Field	Value	IRS element (for citing)
Total Program Service Revenue	5247476	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	5520	TotalRevenueColumn
Exclusion	$5,520	ExclusionAmount

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	5308707	TotalRevenueColumn
Related Or Exempt Function Income	5247476	RelatedOrExemptFunctionIncome
Exclusion	$5,520	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	4900	Total
Program Services	4900	ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	148145	Total
Program Services	131849	ProgramServices
Management And General	16296	ManagementAndGeneral
Fundraising	0	Fundraising

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	3012698	Total
Program Services	2681301	ProgramServices
Management And General	331397	ManagementAndGeneral
Fundraising	0	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	40735	Total
Program Services	36254	ProgramServices
Management And General	4481	ManagementAndGeneral
Fundraising	0	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	4406	Total
Program Services	3921	ProgramServices
Management And General	485	ManagementAndGeneral
Fundraising	0	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	295560	Total
Program Services	263048	ProgramServices
Management And General	32512	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	54952	Total
Program Services	48907	ProgramServices
Management And General	6045	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	16000	Total
Program Services	14240	ProgramServices
Management And General	1760	ManagementAndGeneral
Fundraising	0	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	17850	Total
Program Services	15886	ProgramServices
Management And General	1964	ManagementAndGeneral
Fundraising	0	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	41601	Total
Program Services	37025	ProgramServices
Management And General	4576	ManagementAndGeneral
Fundraising	0	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	53134	Total
Program Services	47289	ProgramServices
Management And General	5845	ManagementAndGeneral
Fundraising	0	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	219372	Total
Program Services	195241	ProgramServices
Management And General	24131	ManagementAndGeneral
Fundraising	0	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	134906	Total
Program Services	120066	ProgramServices
Management And General	14840	ManagementAndGeneral
Fundraising	0	Fundraising

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	30832	Total
Program Services	0	ProgramServices
Management And General	30832	ManagementAndGeneral
Fundraising	0	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	152572	Total
Program Services	135789	ProgramServices
Management And General	16783	ManagementAndGeneral
Fundraising	0	Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
PROFESSIONAL SERVICES	15764	14030	1734
AUTO EXPENSE	64458	57368	7090
LICENSES & PERMITS	4034	3590	444
PRINTING EXPENSE	2784	2478	306

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	505598	Total
Program Services	426659	ProgramServices
Management And General	78939	ManagementAndGeneral
Fundraising	0	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	4820301	Total
Program Services	4239841	ProgramServices
Management And General	580460	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	1604	BOY
EOY	149250	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	2385621	BOY
EOY	2460400	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	582730	BOY
EOY	630719	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	1254933	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	358085	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	904850	BOY
EOY	896848	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	34682	BOY
EOY	19330	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	3909487	BOY
EOY	4156547	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	146696	BOY
EOY	39586	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	464317	BOY
EOY	327904	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	611013	BOY
EOY	367490	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	3298474	BOY
EOY	3789057	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	3298474	BOY
EOY	3789057	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	3909487	BOY
EOY	4156547	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	488406	ReconcilationRevenueExpenses
Reconcilation Other Changes	2177	ReconcilationOtherChanges
Info In Schedule O Part XII	X	InfoInScheduleOPartXII
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	10174	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	17555	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	38413	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	12672	CurrentTaxYearMinus1Year
Current Tax Year	55711	CurrentTaxYear
Total	134525	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	10174	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	17555	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	38413	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	12672	CurrentTaxYearMinus1Year
Current Tax Year	55711	CurrentTaxYear
Total	134525	Total

Field	Value	IRS element (for citing)
Public Support Total170	134525	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	2933	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	4674	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	38364	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	5662	CurrentTaxYearMinus1Year
Current Tax Year	5520	CurrentTaxYear
Total	57153	Total

Field	Value	IRS element (for citing)
Total Support	191678	TotalSupport
Public Support Pertcentage170	0.70180	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.61820	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170
Public Support Total509	0	PublicSupportTotal509
Public Support Percentage509	0	PublicSupportPercentage509
Investment Income Percentage	0	InvestmentIncomePercentage

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Land Land

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	386260	InvestmentCostOrOtherBasis
Book Value	386260	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	300674	InvestmentCostOrOtherBasis
Depreciation	42086	Depreciation
Book Value	258588	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	382498	InvestmentCostOrOtherBasis
Depreciation	141457	Depreciation
Book Value	241041	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	185501	InvestmentCostOrOtherBasis
Depreciation	174542	Depreciation
Book Value	10959	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	896848	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities (4 entries)

DescriptionDescription	AmountAmount
Payable-MUSD settlement	$45,000
Reserved Liability	$115,866
Accrued Salaries & Wages	$148,453
Payroll Tax Payable	$18,585

Field	Value	IRS element (for citing)
Total Of Amounts	327904	TotalOfAmounts
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	5308707	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	5308707	RevenueSubtotal
Total Revenue Per Form990	5308707	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	4818124	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	4818124	ExpensesSubtotal
Other Expenses Not Included	2177	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	2177	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	4820301	TotalExpensesPerForm990

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	true	RecordsMaintained

Schedule L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV

Name Of Interested Person NameOfInterestedPerson

Field	Value	IRS element (for citing)
Name Person	SHARON CHIEN	NamePerson

Field	Value	IRS element (for citing)
Relationship	EXECUTIVE DIRECTOR	Relationship
Amount Of Transaction	189600	AmountOfTransaction
Description Of Transaction	PAID OFFICE RENT	DescriptionOfTransaction
Sharing Of Revenues	false	SharingOfRevenues

Form990 Schedule L Part V Form990ScheduleLPartV (2 entries)

IdentifierIdentifier	ExplanationExplanation
PART IV (1)	THE COMPANY RENTS FOUR FACILITIES FROM A TRUST,
	WHICH IS OWNED BY SHARON CHIEN

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (48 entries)

IdentifierIdentifier	ExplanationExplanation
Pt XI	Line 5: Federal depreciation excess book $2,177.
Pt VI, Line 11b	A COPY OF THE FORM 990 IS PROVIDED TO THE BOARD MEMBERS
	FOR APPROVAL PRIOR TO ITS FILING.
Pt VI, Line 12c	THE COMPANY'S CONFLICT OF INTEREST POLICY IS A FOLLOWS:
	1. DUTY TO DISCLOSE
	IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST,
	AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND
	BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS
	AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS
	CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT.
	2. DETERMINING WHETHER A CONFLICT OF INTEREST EXISTS:
	AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS,
	AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE
	SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION
	OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING
	BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT
	OF INTEREST EXISTS.
	3. PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST:
	(a) AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE GOVERNING
	BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION. HE/SHE
	SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE
	TRANSACTION OR ARRANGEMENT INVOLVING THE POSSSIBLE CONFLICT OF INTEREST.
	(b) THE CHAIRPERSON OF THE GOVERNING BOARD OR COMMITTEE SHALL, IF
	APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE
	ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT.
	(C) AFTER EXERCISING DUE DILIGENCE, THE GOVERNING BOARD OR COMMITTEE SHALL
Form 990, Part IX, Line 24f	POSTAGE AND FREIGHT 3341. 2973. 368. HOMEOWNER ASSOCIATION FEES 2400. 0. 2400. HUMAN RESOURCE EXPENSES 15090. 13430. 1660. PROGRAM EXPENSE 209715. 209715. 0. BANK SERVICE CHARGES 253. 225. 28. BAD DEBTS EXPENSES 47189. 41998. 5191. SUPPLIES 13098. 11657. 1441. CLEANING EXPENSES 24045. 0. 24045. EQUIPMENT RENTAL 24465. 21774. 2691. PAYROLL PROCESSING 12357. 0. 12357. PUBLICATION 12818. 12818. 0. MEAL & ENTERTAINMENT 7204. 0. 7204. REPAIRS 7150. 0. 7150. UTILITES 16267. 14477. 1790. TELEPHONE 3240
	DETERMINE WHETHER THE COMPANY CAN OBTAIN WITH REASONABLE EFFORTS A
	MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT
	WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST.
	(d) IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLE
	POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE
	GOVERNING BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE
	DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE
	COMPANY'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR
	AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION IT SHALL MAKE
	ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT.
Pt VI, Line 15a	THE OFFICERS' COMPENSATION ARE DETERMINED BY THE BOARD
	BASED ON THE FAIR MARKET RATE OR LESS.
Pt VI, Line 18	THE FORM 990 IS AVAILABLE UPON REQUEST AND ALSO AVAILABLE
	ON PUBLIC WEBSITE WWW.GUILDESTAR.ORG FROM 1023 IS NOT AVAILABLE
	FOR PUBLIC INSPECTION, HOWEVER, THE COMPANY'S FEDERAL
	AND STATE EXEMPT LETTERS ARE AVAILABLE UPON REQUEST.
Pt XII, Line 2c	THE COMPANY FORMED AN AUDIT COMMITTEE IN 2011, THE AUDIT
	COMMITTEE IS RESPONSIBLE FOR OVERSIGHT OF THE AUDIT AND
	SELECTION OF INDEPENDENT ACCOUNTANT.
Pt VI, Line 15b	THE OFFICERS' COMPENSATION ARE DETERMINED BY THE BOARD
	BASED ON THE FAIR MARKET RATE OR LESS.

SPECIAL EDUCATION FOR EXCEPTIONAL KIDS INC: Form 990, tax year 2012

Return header ReturnHeader

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Preparer Firm US Address PreparerFirmUSAddress

Filer Filer

Name Name

US Address USAddress

Officer Officer

Preparer Preparer

Form 990 IRS990

Address Principal Officer US AddressPrincipalOfficerUS

Activity2 Activity2

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Address US AddressUS

Form990 Part VII Section A Form990PartVIISectionA (6 entries)

Program Service Revenue ProgramServiceRevenue

Investment Income InvestmentIncome

Total Revenue TotalRevenue

Grants To Domestic Orgs GrantsToDomesticOrgs

Comp Current Officers Directors CompCurrentOfficersDirectors

Other Salaries And Wages OtherSalariesAndWages

Pension Plan Contributions PensionPlanContributions

Other Employee Benefits OtherEmployeeBenefits

Payroll Taxes PayrollTaxes

Fees For Services Legal FeesForServicesLegal

Fees For Services Accounting FeesForServicesAccounting

Advertising Advertising

Office Expenses OfficeExpenses

Information Technology InformationTechnology

Occupancy Occupancy

Travel Travel

Depreciation Depletion DepreciationDepletion

Insurance Insurance

Other Expenses OtherExpenses (4 entries)

All Other Expenses AllOtherExpenses

Total Functional Expenses TotalFunctionalExpenses

Cash Non Interest Bearing CashNonInterestBearing

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Accounts Receivable AccountsReceivable

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Other Assets Total OtherAssetsTotal

Total Assets TotalAssets

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Other Liabilities OtherLiabilities

Total Liabilities TotalLiabilities

Unrestricted Net Assets UnrestrictedNetAssets

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FS Audited Basis FSAuditedBasis

Schedule A IRS990ScheduleA

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Total170 Total170

Gross Investment Income170 GrossInvestmentIncome170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Contributor Name Business ContributorNameBusiness

Contributor Address US ContributorAddressUS

Schedule D IRS990ScheduleD

Land Land

Buildings Buildings

Leasehold Improvements LeaseholdImprovements

Equipment Equipment

Other Liabilities OtherLiabilities (4 entries)

Schedule I IRS990ScheduleI

Schedule L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV

Name Of Interested Person NameOfInterestedPerson

Form990 Schedule L Part V Form990ScheduleLPartV (2 entries)

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (48 entries)

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