Civic Intelligence

California Association for the Education of Young Children

990 • Fiscal year 2014 • EIN 23-7191098

Jul 01, 2013 to Jun 30, 2014 • Filed on Nov 17, 2014

950 Glenn Drive Suite 15095630

(916) 486-7750

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

89th percentile

0.75x

Higher debt load relative to assets than 89% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

74th percentile

0.23x

Higher debt load relative to revenue than 74% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

57th percentile

5.8%

Higher net margin than 57% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

72nd percentile

13%

Faster asset growth than 72% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Up

$283,185

Up $32,577 (+13%) from 2013

Net Assets

Up

$70,953

Up $52,467 (+284%) from 2013

Liabilities

Down

$212,232

Down $19,890 (-8.6%) from 2013

Revenue

$910,555

No earlier filing loaded for comparison.

Expenses

Up

$858,088

Up $54,451 (+6.8%) from 2013

Net Income

$52,467

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0-$200KAssets 2012: $223,687Liabilities 2012: $262,540Net Assets 2012: -$38,8532012Assets 2013: $250,608Liabilities 2013: $232,122Net Assets 2013: $18,4862013Assets 2014: $283,185Liabilities 2014: $212,232Net Assets 2014: $70,9532014Assets 2015: $215,278Liabilities 2015: $140,158Net Assets 2015: $75,1202015Assets 2016: $315,301Liabilities 2016: $99,329Net Assets 2016: $215,9722016Assets 2017: $118,689Liabilities 2017: $84,020Net Assets 2017: $34,6692017Assets 2018: $99,595Liabilities 2018: $96,419Net Assets 2018: $3,1762018Assets 2019: $62,482Liabilities 2019: $65,653Net Assets 2019: -$3,1712019Assets 2020: $110,140Liabilities 2020: $115,636Net Assets 2020: -$5,4962020Assets 2021: $134,496Liabilities 2021: $181,837Net Assets 2021: -$47,3412021Assets 2022: $409,142Liabilities 2022: $409,010Net Assets 2022: $1322022

Highlighted filing

2014

Assets$283,185
Liabilities$212,232
Net Assets$70,953

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KExpenses 2012: $788,0532012Expenses 2013: $803,6372013Revenue 2014: $910,555Expenses 2014: $858,088Net Income 2014: $52,4672014Revenue 2015: $730,659Expenses 2015: $726,492Net Income 2015: $4,1672015Revenue 2016: $962,452Expenses 2016: $821,600Net Income 2016: $140,8522016Revenue 2017: $712,120Expenses 2017: $893,423Net Income 2017: -$181,3032017Revenue 2018: $764,752Expenses 2018: $796,245Net Income 2018: -$31,4932018Revenue 2019: $727,978Expenses 2019: $734,325Net Income 2019: -$6,3472019Revenue 2020: $408,123Expenses 2020: $410,448Net Income 2020: -$2,3252020Revenue 2021: $253,253Expenses 2021: $295,098Net Income 2021: -$41,8452021Revenue 2022: $494,591Expenses 2022: $447,118Net Income 2022: $47,4732022

Highlighted filing

2014

Revenue$910,555
Expenses$858,088
Net Income$52,467
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Nov 17, 2014
Return Version
2013v3.1
Gross Receipts
$911,136
Mission and Program Overview

Mission

CAEYC envisions a respected professional work force providing developmentally appropriate and culturally sensitive, high-quality, early care and education for all young children achieved through research, education, professional development and advocacy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$148,943$257,700▲ $108,757
Savings and Temporary Cash Investments$94,931$24,985▼ $69,946
Land, Buildings, and Equipment, Net$581$0▼ $581
Prepaid Expenses and Deferred Charges$6,153$500▼ $5,653
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$250,608$283,185▲ $32,577
Other Assets Total-$0-
Liabilities
Unsecured Notes Loans Payable$205,030$180,030▼ $25,000
Deferred Revenue$20,420$22,915▲ $2,495
Accounts Payable and Accrued Expenses$6,672$9,287▲ $2,615
Total Liabilities$232,122$212,232▼ $19,890
Net Assets / Fund Balance
Unrestricted Net Assets$18,486$70,953▲ $52,467
Total Net Assets Fund Balance$18,486$70,953▲ $52,467
Total Liabilities and Net Assets / Fund Balance$250,608$283,185▲ $32,577
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kathy O LakePast President
Cary Larson-mckayPresident-elect
Shu-chen Jenny YenVice President
Catherine a TaylorExecutive Director
Gloria DavisAccreditation
Conan MckayAffiliate Rep 1
Jean GoulartAffiliate Rep 1
Arleen UryuAffiliate Rep 2
Patrick RomeroAffiliate Rep 2
Heidi ThumlertAffiliate Rep 3
BRIDGET O'MALLEYAffiliate Rep 4
Terri Leeburn AllisonAffiliate Rep 4
Carol HiestandAffiliate Rep 5
Frances ChasenAffiliate Rep 5
Chantal LamourelleAffiliate Rep 6
Kathleen KenshurChild Care
Greg RobitailleDiversity / Act
Carolyn K SandersMember-at-large
Stephanie HopkinsonProf Devel
Joyce a StonePublic Policy
Michael FritzenSecretary
Kathy Mcleod ThompsonTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Association Resource CenterManagement Services-$547,992
Revenue and Support

Revenue Composition

Contributions and Grants
$157,127
Program Service Revenue
$750,925
Investment Income
$-528
Other Revenue
$3,031
All Other Contributions
$1,000
Change in Net Assets
$52,467
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$856,088
Grants and Similar Amounts Paid$2,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$461,638$81,466-$543,104
Conferences and Meetings$157,307--$157,307
Fees for Services Legal-$104,072-$104,072
Travel-$12,842-$12,842
Information Technology$3,719--$3,719
Grants to Domestic Individuals$2,000--$2,000
Office Expenses-$1,937-$1,937
Other Expenses$1,632$956-$1,632
All Other Expenses$834$688-$1,522
Insurance-$1,481-$1,481
Fees for Services Accounting-$1,000-$1,000
Total Functional Expenses$645,576$212,512$0$858,088
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company

CAEYC has contracted with the Association Resource Center to provide management and administration services.

Form 990, Part VI, Line 11B: Form 990 Review Process

A draft of the Form 990 is prepared by an independent certified public accounting firm and reviewed by management. Questions and comments are addressed and resolved prior to filing the Form 990.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The Association holds an annual orientation covering legal duties of the Board of Directors including an explanation of our conflict of interest policy. Each Board Member signs a new conflict of interest policy and disclosure form annually.

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

The Form 990 and governing documents are available for inspection at the business office during normal business hours.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The Form 990 and governing documents are available for inspection at the business office during normal business hours.

Filing and Contact Details

Filer

EIN
23-7191098
Phone
9164867750

Signing Officer

Name
Catherine a Taylor
Title
Executive Director
Signed
2014-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Catherine a Taylor
Formed
1980
Legal Domicile
CA
Voting Board Members
21
Independent Board Members
21
Employees
0
Volunteers
250

Preparer

Preparer
Catherine L Patrick
Phone
9169201604
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Public Policy Awareness - CAEYC teamed with the California Child Development Administrators Association, the Professional Association for Childhood Education, California Head Start Association, and Early Care and Education Consortium for Childhood Education in 2013 for a Joint Legislative Advocacy day in Sacramento. This event was open to any and all individuals who cared about issues impacting child care and early childhood education. Over 100 registered for the event. These participants attended informational sessions relative to developments in California related to children and later met with legislative staff and legislative members to educate on early learning, child care and education issues.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PAST PRESIDENT
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IRS990/ProgSrvcAccomActy2Grp/Desc0Professional Development - CAEYC's mission includes professional development opportunities for our members. These opportunities include our Fall Forum for Professional Development conference and all of our events are created to meet the training and technical assistance needs of early childhood teachers, care providers, program administrators, students and parents.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Magazine/Journal - Connections is the official Journal of the California Association for the Education of Young Children, an affiliate of the National Association for the Education of Young Children. The journal features association news, the latest early childhood education news, classroom activities, children's literature review, public policy updates and much more! Connections is published two times a year and sent to over 6,000 members.
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