Civic Intelligence

The Divison for Early Childhood of The

EIN 25-1637874 • 501(c)3 • Wamego, KS

Profile

The division for early childhood (referred to as dec) promotes policies and advances evidence-based practices that support families and enhance the optimal development of young children (ages 0-8) who have or are at risk for developmental delays and disabilities. Dec is an international membership organization for those who work with or on behalf of young children (ages 0-8) with disabilities and other special needs and their families.

40627 K99 HwyWamego, KS 66547-8062

www.dec-sped.org

Siviq Scores

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

Liabilities / Assets

64th percentile

0.17x

Higher debt load relative to assets than 64% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

67th percentile

0.21x

Higher debt load relative to revenue than 67% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

37th percentile

-0.7%

Higher net margin than 37% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

76th percentile

$124,500

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 12.8% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

22nd percentile

-5.9%

Faster asset growth than 22% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

16th percentile

-18%

Faster revenue growth than 16% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$1,218,247

Down $150,455 (-11%) from 2022

Liabilities

Down

$203,770

Down $101,120 (-33%) from 2022

Net Assets

Down

$1,014,477

Down $49,335 (-4.6%) from 2022

Revenue

Down

$975,730

Down $50,354 (-4.9%) from 2022

Expenses

Up

$982,855

Up $141,992 (+17%) from 2022

Net Income

Down

-$7,125

Down $192,346 (-104%) from 2022

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $470,987Liabilities 2011: $125,420Net Assets 2011: $345,5672011Assets 2012: $360,831Liabilities 2012: $158,628Net Assets 2012: $202,2032012Assets 2013: $264,520Liabilities 2013: $158,754Net Assets 2013: $105,7662013Assets 2014: $381,161Liabilities 2014: $250,979Net Assets 2014: $130,1822014Assets 2016: $525,588Liabilities 2016: $190,750Net Assets 2016: $334,8382016Assets 2017: $633,072Liabilities 2017: $254,838Net Assets 2017: $378,2342017Assets 2018: $697,753Liabilities 2018: $261,801Net Assets 2018: $435,9522018Assets 2019: $683,605Liabilities 2019: $215,997Net Assets 2019: $467,6082019Assets 2021: $1,113,532Liabilities 2021: $234,941Net Assets 2021: $878,5912021Assets 2022: $1,368,702Liabilities 2022: $304,890Net Assets 2022: $1,063,8122022Assets 2025: $1,218,247Liabilities 2025: $203,770Net Assets 2025: $1,014,4772025

Highlighted filing

2025

Assets$1,218,247
Liabilities$203,770
Net Assets$1,014,477

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $898,5422011Expenses 2012: $831,4242012Expenses 2013: $679,0162013Revenue 2014: $701,396Expenses 2014: $676,980Net Income 2014: $24,4162014Revenue 2016: $767,151Expenses 2016: $682,197Net Income 2016: $84,9542016Revenue 2017: $600,667Expenses 2017: $557,271Net Income 2017: $43,3962017Revenue 2018: $746,304Expenses 2018: $688,586Net Income 2018: $57,7182018Revenue 2019: $1,074,609Expenses 2019: $1,042,953Net Income 2019: $31,6562019Revenue 2021: $1,105,068Expenses 2021: $789,796Net Income 2021: $315,2722021Revenue 2022: $1,026,084Expenses 2022: $840,863Net Income 2022: $185,2212022Revenue 2025: $975,730Expenses 2025: $982,855Net Income 2025: -$7,1252025

Highlighted filing

2025

Revenue$975,730
Expenses$982,855
Net Income-$7,125

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 10, 2026
Return Version
2024v5.5
Gross Receipts
$975,730
Mission and Program Overview

Mission

It is the collective responsibility of the Division for Early Childhood (DEC) of the Council for Exceptional Children to center the needs and realities of those who are most negatively impacted by systemic inequity. See Schedule O for full mission.

Promote and support early intervention/early childhood special education- See Schedule O

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,081,127$1,006,724▼ $74,403
Inventories for Sale or Use$56,767$50,267▼ $6,500
Prepaid Expenses and Deferred Charges$20,563$46,214▲ $25,651
Accounts Receivable$68,087$45,910▼ $22,177
Savings and Temporary Cash Investments$22,123$22,132▲ $9
Total Assets$1,295,122$1,218,247▼ $76,875
Other Assets Total$46,455$47,000▲ $545
Liabilities
Deferred Revenue$247,399$154,634▼ $92,765
Accounts Payable and Accrued Expenses$26,121$49,136▲ $23,015
Total Liabilities$273,520$203,770▼ $69,750
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$975,147$967,477▼ $7,670
Net Assets With Donor Restrictions$46,455$47,000▲ $545
Total Net Assets Fund Balance$1,021,602$1,014,477▼ $7,125
Total Liabilities and Net Assets / Fund Balance$1,295,122$1,218,247▼ $76,875

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$46,455-▲ $545-$47,000
2023$45,939-▲ $516-$46,455
2022$45,701-▲ $238-$45,939
2021$45,682-▲ $19-$45,701
2020$45,630-▲ $52-$45,682
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Peggy KempExecutive DirectorFT$124,500$124,500

Board Members and Trustees

NameTitle
Jenna Weglarz WardPast President
LaShorage ShafferPresident
Serra AcarPresident Elect
Victor James YoungVice President
Ann MickelsonMember-At-Large
Karen Young LewisMember-At-Large
Kerri KannengieserMember-At-Large
Shameka BrownMember-At-Large
Jennifer FrancoisSecretary
Hsiu-wen YangTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,660
Program Service Revenue
$970,517
Investment Income
$554
Other Revenue
$2,999
All Other Contributions
$1,660
Change in Net Assets
$-7,125

Audited Revenue Reconciliation

Revenue per Audited Statements
$975,730
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$975,730
Total Revenue per Form 990
$975,730
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$683,500
Salaries, Compensation, and Employee Benefits$299,355
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$152,521$16,809-$169,330
Conferences and Meetings$143,683$1,401-$145,084
Other Salaries and Wages$127,514$12,929-$140,443
Current Officers, Directors, Trustees, and Key Employees$114,581$11,618-$126,199
Information Technology$71,137$19,608-$90,745
Travel$82,699$3,992-$86,691
Office Expenses$42,398$645-$43,043
Fees for Services Accounting-$35,763-$35,763
Payroll Taxes$18,633$1,889-$20,522
Other Expenses$11,191$11,894-$11,191
Other Employee Benefits$7,915$802-$8,717
Insurance$1,395$5,780-$7,175
Pension Plan Contributions$3,154$320-$3,474
Occupancy$2,220$323-$2,543
Advertising$2,272$180-$2,452
Fees for Services Legal-$175-$175
Total Functional Expenses$850,210$132,645$0$982,855

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$982,855
Total Expenses per Audited Statements$982,855
Total Expenses per Form 990$982,855
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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, Part VI, Section A, line 6

All members of DEC are members of CEC. Membership in DEC consists of professional and student members and includes all membership categories established by CEC. DEC has approximately 2,800 members.

Form 990, Part VI, Section A, line 7A

DEC's membership elects the Board of Directors.

Form 990, Part VI, Section A, line 7B

DEC's membership is international and widely dispersed. Therefore, all substantive issues requiring the vote of the membership as required under Montana law or otherwise shall be taken via a fair and convenient election process. All resolutions, election of officers or members-at-large, or actions of the membership pass upon the affirmative vote of the membership participating (returning ballots) in the election process.

Form 990, Part VI, Section B, line 11B

Federal Form 990 is prepared by an independent accounting firm. It is then reviewed by the Executive Director, the Associate Director, the Board, and the organization's accountant before the return was filed with the IRS.

Form 990, Part VI, Section B, line 12C

On an annual basis, Board members are required to disclose any potential conflicts per Executive Board policies. Also, through executive office monitoring reports, the Executive Director provides a report to the Board on various operational matters which includes identifying any possible conflict of interests.

Form 990, Part VI, Section B, line 15

The Executive Director's compensation was based on comparable compensation information of other Executive Directors of associations as well as Executive Directors in the early childhood field. The Associate Director's compensation was based on comparable compensation information of other Associate Directors of associations as well as Associate Directors in the early childhood field, consultations with legal counsel, and discussions during executive sessions by the Executive Board.

Form 990, Part VI, Section C, line 19

DEC's bylaws as well as the last two years' audited financial statements and Form 990 are available on its website. Other governing documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Division for Early Childhood of
EIN
25-1637874
Phone
3104287209
Address
40627 K99 Hwy, Wamego, KS 66547-8062

Signing Officer

Name
Peggy Kemp
Title
Executive Director
Phone
3104287209
Signed
2026-02-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Peggy Kemp
Formed
1973
Legal Domicile
Mt
Voting Board Members
10
Independent Board Members
10
Employees
6
Volunteers
300

Preparer

Firm
Rogers & Company PLLC
Address
8300 Boone Boulevard Suite 600, Vienna, VA 22182
Preparer
Lori A Collingsworth
Phone
7038930300
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1, Description of Organization Mission:

The Division for Early Childhood (DEC) is one of eighteen divisions of the Council for Exceptional Children (CEC) - the largest international professional organization dedicated to improving educational outcomes for individuals with exceptionalities, students with disabilities, and/or the gifted. DEC is especially for individuals who work with or on behalf of children with special needs, birth through age eight, and their families.

Form 990, Part III, Line 1, Description of Organization Mission:

It is the collective responsibility of the Division for Early Childhood (DEC) of the Council for Exceptional Children to center the needs and realities of those who are most negatively impacted by systemic inequity. We advance and shape leadership, research, policy, and practice that supports, engages, and informs those who care for, educate, and work on behalf of young children with or at risk for developmental delays and disabilities. DEC works to identify, interrogate, and dismantle systemic inequities so that young children and their families thrive.

Form 990, Part III, Line 4B, Education and publications: (continued)

DEC offers a wide variety of learning opportunities designed for professionals who work with or on behalf of young children with special needs. Learning Decks are professional development webinars for those who work with, or on behalf of, young children with special needs.

Form 990, Part IX, line 11G

Other professional fees: Program service expenses 152,521. Management and general expenses 16,809. Fundraising expenses 0. Total expenses 169,330.

Form 990, Part XII, Line 2C:

DEC's Executive Board is responsible for oversight of the audit, including selection of the independent accountant. The process has not changed from prior years.

Financial Statement Notes

Part V, Line 4:

Intended uses of the organization's endowment funds: Rose C. Engel Endowment Fund- The principal of the fund is to remain intact, while income earned by the fund is to be used to make annual cash awards to outstanding professionals meeting established criteria. J. David Sexton Endowment Fund- The principal of the fund is to remain intact, with income earned to be divided equally among principal and a fund for doctoral student awards.

Part X, Line 2:

Management has evaluated the Division's tax positions and concluded that the financial statements do not include any uncertain tax positions.

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IRS990/MissionDesc0It is the collective responsibility of the Division for Early Childhood (DEC) of the Council for Exceptional Children to center the needs and realities of those who are most negatively impacted by systemic inequity. See Schedule O for full mission.
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IRS990/ProgSrvcAccomActy2Grp/Desc0Education and publications:The Journal of Early Intervention (JEI) is a peer-reviewed publication produced by DEC quarterly. It is the leading early childhood research journal focused on issues related to young children with special needs. It is a must-have for researchers, practitioners, Higher-Ed faculty, and students.Young Exceptional Children (YEC) is a peer-reviewed publication produced quarterly by DEC. It is a practical resource designed for teachers, administrators, therapists, family members, and others who work with young children with special needs.See Schedule O for continuation
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IRS990/ProgSrvcAccomActy3Grp/Desc0Membership:Outreach and advocacy services to 2,800 members, associates, families, students, sponsored state subdivision members, and underrepresented groups regarding the promotion of quality services for young children and their families.DEC is the voice for early intervention/early childhood special education. DEC is also the home of the DEC Recommended Practices, which support the implementation of evidence based practices across the field of early intervention/early childhood special education.
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IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0DEC does lobby for specific interest issues in federal legislation. DEC is a non-partisan organization that does not advocate for or against any party, person, or affiliation. DEC does advocate for the interest of its members and children with disabilities and their families on issues that are critical or relevant to the advancement or proper implementation of legislation and regulations in the field. DEC has not stepped out on any state or local specific issues. In the fiscal year, DEC responded to calls for comments from federal departments on new proposed rulemaking in the field regarding demographics, childcare, IDEA funding, and other similar issues. DEC also signed on to several advocacy letters sent to the senate and congress in partnership with other organizations and stakeholders in the education and disability sector, encouraged ints volunteers and members to write their,members of congress, and planned visits with state representatives in both the house and the senate.
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