SPECIAL EDUCATION FOR EXCEPTIONAL KIDS INC: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: SPECIAL EDUCATION FOR EXCEPTIONAL KIDS INC (EIN 95-4803695)
Tax period: 2011-01-01 to 2011-12-31
Filed: 2012-10-01
IRS object ID: 201212759349300026
Schema version: 2011v1.2
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	2012-10-01T11:03:58-07:00	Timestamp
Tax Period End Date	2011-12-31	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	2011-01-01	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	2012-07-31	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	MARK CHEN CPA	Name
Phone	6263099863	Phone
Date Prepared	2012-10-01	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-24 21:20:13Z	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	4882760	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	215	TotalNbrEmployees
Total Nbr Volunteers	6	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	38413	ContributionsGrantsPriorYear
Contributions Grants Current Year	12672	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	5156025	ProgramServiceRevenuePriorYear
Program Service Revenue CY	4864255	ProgramServiceRevenueCY
Investment Income Prior Year	5114	InvestmentIncomePriorYear
Investment Income Current Year	5662	InvestmentIncomeCurrentYear
Other Revenue Prior Year	33250	OtherRevenuePriorYear
Other Revenue Current Year	171	OtherRevenueCurrentYear
Total Revenue Prior Year	5232802	TotalRevenuePriorYear
Total Revenue Current Year	4882760	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	5200	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	6500	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	3434285	SalariesEtcPriorYear
Salaries Etc Current Year	3216904	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	852343	OtherExpensePriorYear
Other Expenses Current Year	1320055	OtherExpensesCurrentYear
Total Expenses Prior Year	4291828	TotalExpensesPriorYear
Total Expenses Current Year	4543459	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	940974	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	339301	RevenuesLessExpensesCY
Total Assets BOY	3230284	TotalAssetsBOY
Total Assets EOY	3909487	TotalAssetsEOY
Total Liabilities BOY	273290	TotalLiabilitiesBOY
Total Liabilities EOY	611013	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	2956994	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	3298474	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	OUR CORE VALUES: ACCOUNTABILITY - WE HOLD OURSELVES RESPONSIBLE BY	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	3791603	Expense
Grants	6500	Grants
Revenue	4864255	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	102902	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	3894505	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
Info In Schedule O Part V	X	InfoInScheduleOPartV
Number Forms Transmitted With1096	19	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	215	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	29195	0	0
SHARON CHIEN
CHAIR PERSON	50.00	X	X	73658	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	102853	TotalReportableCompFromOrg
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Number Of Contractors GT100 K	0	NumberOfContractorsGT100K
All Other Contributions	12672	AllOtherContributions
Total Contributions	12672	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	SERVICE FEES	Description
Business Code	611710	BusinessCode
Total Revenue Column	4864255	TotalRevenueColumn

Field	Value	IRS element (for citing)
Total Program Service Revenue	4864255	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	5662	TotalRevenueColumn
Exclusion	$5,662	ExclusionAmount

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	OTHER INCOME	Description
Business Code	999999	BusinessCode
Total Revenue Column	171	TotalRevenueColumn
Related Or Exempt Function Income	171	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	171	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	4882760	TotalRevenueColumn
Related Or Exempt Function Income	4864426	RelatedOrExemptFunctionIncome
Exclusion	$5,662	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	6500	Total
Program Services	6500	ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	102853	Total
Program Services	91538	ProgramServices
Management And General	11315	ManagementAndGeneral
Fundraising	0	Fundraising

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	2788011	Total
Program Services	2481330	ProgramServices
Management And General	306681	ManagementAndGeneral
Fundraising	0	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	37610	Total
Program Services	33473	ProgramServices
Management And General	4137	ManagementAndGeneral
Fundraising	0	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	12922	Total
Program Services	11501	ProgramServices
Management And General	1421	ManagementAndGeneral
Fundraising	0	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	275508	Total
Program Services	245202	ProgramServices
Management And General	30306	ManagementAndGeneral
Fundraising	0	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	61038	Total
Program Services	54323	ProgramServices
Management And General	6715	ManagementAndGeneral
Fundraising	0	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	60603	Total
Program Services	53937	ProgramServices
Management And General	6666	ManagementAndGeneral
Fundraising	0	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	223247	Total
Program Services	198689	ProgramServices
Management And General	24558	ManagementAndGeneral
Fundraising	0	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	89693	Total
Program Services	53815	ProgramServices
Management And General	35878	ManagementAndGeneral
Fundraising	0	Fundraising

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

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

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	49079	Total
Program Services	0	ProgramServices
Management And General	49079	ManagementAndGeneral
Fundraising	0	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	137664	Total
Program Services	122521	ProgramServices
Management And General	15143	ManagementAndGeneral
Fundraising	0	Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
PROFESSIONAL SERVICES	197368	128289	69079
AUTO EXPENSE	99156	88248	10908
LICENSES & PERMITS	5066	0	5066
PRINTING EXPENSE	7103	6322	781

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	390038	Total
Program Services	318817	ProgramServices
Management And General	71221	ManagementAndGeneral
Fundraising	0	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	4543459	Total
Program Services	3894505	ProgramServices
Management And General	648954	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	804	BOY
EOY	1604	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	1764257	BOY
EOY	2385621	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	501517	BOY
EOY	582730	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	1234633	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	329783	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	929906	BOY
EOY	904850	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	33800	BOY
EOY	34682	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	3230284	BOY
EOY	3909487	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	26072	BOY
EOY	146696	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	247218	BOY
EOY	464317	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	273290	BOY
EOY	611013	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	2956994	BOY
EOY	3298474	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	2956994	BOY
EOY	3298474	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	3230284	BOY
EOY	3909487	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	339301	ReconcilationRevenueExpenses
Reconcilation Other Changes	2179	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
Audit Committee	true	AuditCommittee
Financial Statement Separate	X	FinancialStatementSeparate
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	14600	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	10174	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	17555	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	38413	CurrentTaxYearMinus1Year
Current Tax Year	12672	CurrentTaxYear
Total	93414	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	14600	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	10174	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	17555	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	38413	CurrentTaxYearMinus1Year
Current Tax Year	12672	CurrentTaxYear
Total	93414	Total

Field	Value	IRS element (for citing)
Public Support Total170	93414	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	6068	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	2933	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	4674	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	38364	CurrentTaxYearMinus1Year
Current Tax Year	5662	CurrentTaxYear
Total	57701	Total

Field	Value	IRS element (for citing)
Total Support	151115	TotalSupport
Gross Receipts From Admissions Etc	21713272	GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage170	0.61820	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.65580	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	19910	Depreciation
Book Value	280764	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	364798	InvestmentCostOrOtherBasis
Depreciation	134262	Depreciation
Book Value	230536	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	182901	InvestmentCostOrOtherBasis
Depreciation	175611	Depreciation
Book Value	7290	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	904850	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities (4 entries)

DescriptionDescription	AmountAmount
Payable-MUSD settlement	$95,000
Reserved Liability	$231,732
Accrued Salaries & Wages	$122,973
Payroll Tax Payable	$14,612

Field	Value	IRS element (for citing)
Total Of Amounts	464317	TotalOfAmounts
Total Revenue	4882760	TotalRevenue
Total Expenses	4543459	TotalExpenses
Excess Or Deficit For Year	339301	ExcessOrDeficitForYear
Other	$2,179	OtherAmount
Total Adjustments	2179	TotalAdjustments
Excess Or Deficit Per FS	341480	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	4882760	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	4882760	RevenueSubtotal
Total Revenue Per Form990	4882760	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	4541280	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	4541280	ExpensesSubtotal
Other Expenses Not Included	2179	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	2179	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	4543459	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)

IdentifierIdentifier	ExplanationExplanation
Pt XI Line 8	EXCESS FEDERAL DEPRECIATION OVER BOOK
Pt XIII Line 4b	EXCESS FEDERAL DEPRECIATION OVER BOOK

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	true	RecordsMaintained
No Grant More Than5000	X	NoGrantMoreThan5000

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	194216	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 (46 entries)

IdentifierIdentifier	ExplanationExplanation
Pt XI	Line 5: Federal depreciation excess book $2,179.
Pt VI, Line 11a	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 & FREIGHT 3322. 2956. 366. HOMEOWNER ASSOCIATION FEES 2400. 0. 2400. PROGRAM EXPENSE 139583. 139583. 0. BAD DEBTS EXPENSE 26673. 26673. 0. BANK SERVICE CHARGES 36770. 36770. 0. SUPPLIES 10765. 9581. 1184. CLEANING EXPENSES 23258. 0. 23258. EQUIPMENT RENTAL 19349. 17221. 2128. PAYROLL PROCESSING 12609. 0. 12609. MEAL & ENTERTAINMENT 2620. 0. 2620. REPAIRS 6690. 0. 6690. UTILITES 14844. 13211. 1633. TELEPHONE 39934. 35541. 4393. PROPERTY TAX 9332. 0. 9332. OTHER OPERATING EXPENSES 24223. 2
	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 15	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.

SPECIAL EDUCATION FOR EXCEPTIONAL KIDS INC: Form 990, tax year 2011

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

Other Revenue Misc OtherRevenueMisc

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

Office Expenses OfficeExpenses

Information Technology InformationTechnology

Occupancy Occupancy

Travel Travel

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

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

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)

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 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 (46 entries)

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