Civic Intelligence

Georgia Association for The

EIN 23-7036993 • 501(c)3 • Atlanta, GA

Profile

To work with others to provide educational opportunities for early childhood professionals and to increase public awareness of the importance of quality programs for young children and their families.

PO Box 49361Atlanta, GA 30359-1361

gayconline.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

78th percentile

0.08x

Higher debt load relative to assets than 78% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

87th percentile

0.20x

Higher debt load relative to revenue than 87% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

68th percentile

13%

Higher net margin than 68% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

86th percentile

$15,313

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 12.2% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

70th percentile

12%

Faster asset growth than 70% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

62nd percentile

8.0%

Faster revenue growth than 62% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$307,323

Up $33,073 (+12%) from 2023

Liabilities

Up

$25,106

Up $16,085 (+178%) from 2023

Net Assets

Up

$282,217

Up $16,988 (+6.4%) from 2023

Revenue

Up

$125,984

Up $9,372 (+8.0%) from 2023

Expenses

Up

$108,996

Up $1,587 (+1.5%) from 2023

Net Income

Up

$16,988

Up $7,785 (+85%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$300K$200K$100K$0Assets 2011: $102,628Liabilities 2011: $64,323Net Assets 2011: $38,3052011Assets 2012: $81,580Liabilities 2012: $42,353Net Assets 2012: $39,2272012Assets 2013: $152,188Liabilities 2013: $112,519Net Assets 2013: $39,6692013Assets 2014: $98,798Liabilities 2014: $34,631Net Assets 2014: $64,1672014Assets 2015: $92,160Liabilities 2015: $43,975Net Assets 2015: $48,1852015Assets 2016: $180,402Liabilities 2016: $52,701Net Assets 2016: $127,7012016Assets 2018: $253,112Liabilities 2018: $28,983Net Assets 2018: $224,1292018Assets 2019: $258,608Liabilities 2019: $19,587Net Assets 2019: $239,0212019Assets 2020: $279,301Liabilities 2020: $22,694Net Assets 2020: $256,6072020Assets 2021: $261,920Liabilities 2021: $12,771Net Assets 2021: $249,1492021Assets 2022: $272,387Liabilities 2022: $16,361Net Assets 2022: $256,0262022Assets 2023: $274,250Liabilities 2023: $9,021Net Assets 2023: $265,2292023Assets 2024: $307,323Liabilities 2024: $25,106Net Assets 2024: $282,2172024

Highlighted filing

2024

Assets$307,323
Liabilities$25,106
Net Assets$282,217

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$800K$600K$400K$200K$0-$200KExpenses 2011: $641,2212011Expenses 2012: $557,1462012Expenses 2013: $696,6992013Revenue 2014: $659,759Expenses 2014: $635,261Net Income 2014: $24,4982014Revenue 2015: $395,122Expenses 2015: $411,104Net Income 2015: -$15,9822015Revenue 2016: $214,204Expenses 2016: $134,688Net Income 2016: $79,5162016Revenue 2018: $204,886Expenses 2018: $159,546Net Income 2018: $45,3402018Revenue 2019: $174,591Expenses 2019: $159,699Net Income 2019: $14,8922019Revenue 2020: $146,629Expenses 2020: $129,043Net Income 2020: $17,5862020Revenue 2021: $65,250Expenses 2021: $72,708Net Income 2021: -$7,4582021Revenue 2022: $96,757Expenses 2022: $89,880Net Income 2022: $6,8772022Revenue 2023: $116,612Expenses 2023: $107,409Net Income 2023: $9,2032023Revenue 2024: $125,984Expenses 2024: $108,996Net Income 2024: $16,9882024

Highlighted filing

2024

Revenue$125,984
Expenses$108,996
Net Income$16,988

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.07$0.25$2.82$1.26$1.09$0.17
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.74$0.09$2.65$1.17$1.07$0.09
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.72$0.16$2.56$0.97$0.90$0.07
2021Detailed filing. Detailed filing data is available for this year.$2.62$0.13$2.49$0.65$0.73$0.07
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.79$0.23$2.57$1.47$1.29$0.18
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.59$0.20$2.39$1.75$1.60$0.15
2018Detailed filing. Detailed filing data is available for this year.$2.53$0.29$2.24$2.05$1.60$0.45
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.80$0.53$1.28$2.14$1.35$0.80
2015Detailed filing. Detailed filing data is available for this year.$0.92$0.44$0.48$3.95$4.11$0.16
2014Detailed filing. Detailed filing data is available for this year.$0.99$0.35$0.64$6.60$6.35$0.24
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.52$1.13$0.40$6.97
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.42$0.39$5.57
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.03$0.64$0.38$6.41
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$125,984
Mission and Program Overview

Mission

To work with others to provide educational opportunities for early childhood professionals and to increase public awareness of the importance of quality programs for young children and their families.

To encourage and support healthy development in young children by working with others (1) to increase public awareness of the importance of early childhood education, and (2) to improve the quality of programs for young children through learning opportunities for early childhood educators.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$165,499$204,554▲ $39,055
Savings and Temporary Cash Investments$100,101$100,111▲ $10
Prepaid Expenses and Deferred Charges$8,650$2,658▼ $5,992
Total Assets$274,250$307,323▲ $33,073
Liabilities
Accounts Payable and Accrued Expenses$7,139$12,345▲ $5,206
Deferred Revenue$1,882$11,615▲ $9,733
Other Liabilities-$1,146-
Total Liabilities$9,021$25,106▲ $16,085
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$265,229$282,217▲ $16,988
Total Net Assets Fund Balance$265,229$282,217▲ $16,988
Total Liabilities and Net Assets / Fund Balance$274,250$307,323▲ $33,073
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jaime MooreAffiliate DiPT$15,313$15,313
Cynthia HallInterim AssoPT$3,322$3,322

Board Members and Trustees

NameTitle
Brigitte WillisPresident
Maisah Williams-footePresident-el
Britne McduffieDirector
Teresa DixonDirector
Tracy WestonDirector
Lisa BellistonInterim Trea
Dina Walker DevoseNaeyc Rep
Maria ShaheenResource Dev
Amy KaySecretary
Kristen JohnsonVP Prof Dev
Dr Natasha BallVP-public PO
Revenue and Support

Revenue Composition

Contributions and Grants
$80,609
Program Service Revenue
$42,990
Investment Income
$10
Other Revenue
$2,375
All Other Contributions
$6,250
Change in Net Assets
$16,988

Audited Revenue Reconciliation

Revenue per Audited Statements
$125,984
Total Revenue per Audited Statements
$125,984
Total Revenue per Form 990
$125,984
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$91,425
Salaries, Compensation, and Employee Benefits$17,571
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$39,233$633-$39,866
Other Salaries and Wages$3,264$13,058-$16,322
Office Expenses$6,242$2,059-$8,301
Fees for Services Accounting$3,636$2,439-$6,075
Travel$3,178$1,416-$4,594
Other Expenses$1,654$1,002-$2,656
All Other Expenses$2,296$270-$2,566
Payroll Taxes$250$999-$1,249
Insurance-$920-$920
Total Functional Expenses$82,129$26,867$0$108,996

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$108,996
Total Expenses per Audited Statements$108,996
Total Expenses per Form 990$108,996
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal Payroll Tax$1,026
Other$120
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Individuals that join the national or regional and state organization and pay annual dues are considered members of the organization.

Form 990, Page 6, Part VI, Line 7A

Members elect the officers and district representatives of the governing body. The committee chairs are appointed by the president and ratified by the board.

Form 990, Page 6, Part VI, Line 7B

Members must approve any changes to the by-laws of the organization.

Form 990, Page 6, Part VI, Line 11B

The president and treasurer review the 990 and give the recommendation for approval to the board. The board then reviews and approves the 990 return for submission.

Form 990, Page 6, Part VI, Line 12C

Conflict of interest policy is monitored by the president through general observations and discussions with board members and employees and review of annual questionnaires. If a conflict of interest is disclosed, it is submitted to the board for review and decision of proper resolution and recorded in the minutes.

Form 990, Page 6, Part VI, Line 15A

The association director salary is included in the annual budget, which is reviewed and approved by the finance committee, the executive committee and the full board. They review the association director's performance , capacity on fundraising and organization management and consider market compensation equivalents.

Form 990, Page 6, Part VI, Line 15B

No other officers or key employees receive compensation.

Form 990, Page 6, Part VI, Line 19

Information about the organization is maintained on the organization's website (www.gaeyc.org). Governing documents and policies, including the conflict of interest policy, may be obtained by the public upon request to gaeyc, p.o. Box 49361, atlanta, ga 30359.

Filing and Contact Details

Filer

Filer Name
Georgia Association for the
EIN
23-7036993
Phone
4042220014
Address
PO BOX 49361, ATLANTA, GA 30359-1361

Signing Officer

Name
Maisah Williams-foote
Title
President-elect
Phone
4044794260
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brigitte Willis
Formed
2005
Legal Domicile
Ga
Voting Board Members
11
Independent Board Members
11
Employees
2
Volunteers
30

Preparer

Firm
Fricke & Associates Pc
Address
3500 PARKWAY LANE STE 220, PEACHTREE CORNERS, GA 30092-2832
Preparer
John T Holmes CPA
Phone
7702162226
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To encourage and support healthy development in young children by working with others (1) to increase public awareness of the importance of early childhood education, and (2) to improve the quality of programs for young children through learning opportunities for early childhood educators.

Form 990, Page 2, Part III, Line 4A

Improvement of education, growth and development of young children through training and coordination of efforts for members and others in the early childhood education field improving the quality of early learning experiences for children and families. Gaeyc held its annual conference september 29, 2023 for child care providers and educators and parents of children, birth through age 8. Gagyc provided early childhood education seminars and training throughout the year. Gagyc also administers a program to connect early childhood education leaders with one another and with resources so they have a sustainable professional network based on concepts of equity and wellness and to engage early childhood leaders in focusing on their own wellness and mental health and the mental health of staff and to increase access to high quality professional development.

Raw XML AppendixShowing 400 of 449 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt2VP PROF DEV
IRS990/Form990PartVIISectionAGrp/TitleTxt3VP-PUBLIC PO
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IRS990/Form990PartVIISectionAGrp/TitleTxt5SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt6NAEYC REP
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IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt11AFFILIATE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt12INTERIM ASSO
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0SALES/FEES & OTHER 2,131 EXPENSE REIMBURSEMENT 105 SILENT AUCTION 777 ADVERTISEMENT 625 OTHER 540
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO ENCOURAGE AND SUPPORT HEALTHY DEVELOPMENT IN YOUNG CHILDREN BY WORKING WITH OTHERS (1) TO INCREASE PUBLIC AWARENESS OF THE IMPORTANCE OF EARLY CHILDHOOD EDUCATION, AND (2) TO IMPROVE THE QUALITY OF PROGRAMS FOR YOUNG CHILDREN THROUGH LEARNING OPPORTUNITIES FOR EARLY CHILDHOOD EDUCATORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1IMPROVEMENT OF EDUCATION, GROWTH AND DEVELOPMENT OF YOUNG CHILDREN THROUGH TRAINING AND COORDINATION OF EFFORTS FOR MEMBERS AND OTHERS IN THE EARLY CHILDHOOD EDUCATION FIELD IMPROVING THE QUALITY OF EARLY LEARNING EXPERIENCES FOR CHILDREN AND FAMILIES. GAEYC HELD ITS ANNUAL CONFERENCE SEPTEMBER 29, 2023 FOR CHILD CARE PROVIDERS AND EDUCATORS AND PARENTS OF CHILDREN, BIRTH THROUGH AGE 8. GAGYC PROVIDED EARLY CHILDHOOD EDUCATION SEMINARS AND TRAINING THROUGHOUT THE YEAR. GAGYC ALSO ADMINISTERS A PROGRAM TO CONNECT EARLY CHILDHOOD EDUCATION LEADERS WITH ONE ANOTHER AND WITH RESOURCES SO THEY HAVE A SUSTAINABLE PROFESSIONAL NETWORK BASED ON CONCEPTS OF EQUITY AND WELLNESS AND TO ENGAGE EARLY CHILDHOOD LEADERS IN FOCUSING ON THEIR OWN WELLNESS AND MENTAL HEALTH AND THE MENTAL HEALTH OF STAFF AND TO INCREASE ACCESS TO HIGH QUALITY PROFESSIONAL DEVELOPMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2INDIVIDUALS THAT JOIN THE NATIONAL OR REGIONAL AND STATE ORGANIZATION AND PAY ANNUAL DUES ARE CONSIDERED MEMBERS OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERS ELECT THE OFFICERS AND DISTRICT REPRESENTATIVES OF THE GOVERNING BODY. THE COMMITTEE CHAIRS ARE APPOINTED BY THE PRESIDENT AND RATIFIED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MEMBERS MUST APPROVE ANY CHANGES TO THE BY-LAWS OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PRESIDENT AND TREASURER REVIEW THE 990 AND GIVE THE RECOMMENDATION FOR APPROVAL TO THE BOARD. THE BOARD THEN REVIEWS AND APPROVES THE 990 RETURN FOR SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CONFLICT OF INTEREST POLICY IS MONITORED BY THE PRESIDENT THROUGH GENERAL OBSERVATIONS AND DISCUSSIONS WITH BOARD MEMBERS AND EMPLOYEES AND REVIEW OF ANNUAL QUESTIONNAIRES. IF A CONFLICT OF INTEREST IS DISCLOSED, IT IS SUBMITTED TO THE BOARD FOR REVIEW AND DECISION OF PROPER RESOLUTION AND RECORDED IN THE MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ASSOCIATION DIRECTOR SALARY IS INCLUDED IN THE ANNUAL BUDGET, WHICH IS REVIEWED AND APPROVED BY THE FINANCE COMMITTEE, THE EXECUTIVE COMMITTEE AND THE FULL BOARD. THEY REVIEW THE ASSOCIATION DIRECTOR'S PERFORMANCE , CAPACITY ON FUNDRAISING AND ORGANIZATION MANAGEMENT AND CONSIDER MARKET COMPENSATION EQUIVALENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8NO OTHER OFFICERS OR KEY EMPLOYEES RECEIVE COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9INFORMATION ABOUT THE ORGANIZATION IS MAINTAINED ON THE ORGANIZATION'S WEBSITE (WWW.GAEYC.ORG). GOVERNING DOCUMENTS AND POLICIES, INCLUDING THE CONFLICT OF INTEREST POLICY, MAY BE OBTAINED BY THE PUBLIC UPON REQUEST TO GAEYC, P.O. BOX 49361, ATLANTA, GA 30359.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 7B
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PAGE 6, PART VI, LINE 19
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