Liabilities / Assets
64th percentile
Higher debt load relative to assets than 64% of similar nonprofits.
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.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
64th percentile
Higher debt load relative to assets than 64% of similar nonprofits.
Liabilities / Revenue
67th percentile
Higher debt load relative to revenue than 67% of similar nonprofits.
Net Margin
37th percentile
Higher net margin than 37% of similar nonprofits.
Top Officer Pay
76th percentile
Higher top officer pay than 76% of similar nonprofits.
Top officer pay equals 12.8% of source-year revenue.
Asset Growth
22nd percentile
Faster asset growth than 22% of similar nonprofits.
Revenue Growth
16th percentile
Faster revenue growth than 16% of similar nonprofits.
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
Most recent year
2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
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
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 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 |
| Name | Title | Full / Part Time | Other | Total |
|---|---|---|---|---|
| Peggy Kemp | Executive Director | FT | $124,500 | $124,500 |
| Name | Title |
|---|---|
| Jenna Weglarz Ward | Past President |
| LaShorage Shaffer | President |
| Serra Acar | President Elect |
| Victor James Young | Vice President |
| Ann Mickelson | Member-At-Large |
| Karen Young Lewis | Member-At-Large |
| Kerri Kannengieser | Member-At-Large |
| Shameka Brown | Member-At-Large |
| Jennifer Francois | Secretary |
| Hsiu-wen Yang | Treasurer |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“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.”
“DEC's membership elects the Board of Directors.”
“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.”
“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.”
“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.”
“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.”
“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.”
“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.”
“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.”
“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.”
“Other professional fees: Program service expenses 152,521. Management and general expenses 16,809. Fundraising expenses 0. Total expenses 169,330.”
“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.”
“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.”
“Management has evaluated the Division's tax positions and concluded that the financial statements do not include any uncertain tax positions.”
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/AccountsReceivableGrp/EOYAmt | 0 | 45910 |
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| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1006724 |
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| IRS990/CYInvestmentIncomeAmt | 0 | 554 |
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| IRS990/CYOtherRevenueAmt | 0 | 2999 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 970517 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -7125 |
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| IRS990/CYTotalExpensesAmt | 0 | 982855 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
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| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 154634 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | Annual conference: Annually, DEC brings together a passionate group of dedicated individuals who work with or on behalf of young children (0-8) with special needs and their families. Leading experts gather from all over the world to unite with other participants and attendees who are intimately invested in early intervention, early childhood special education, and related disciplines.Our conference program is designed to develop the skills and knowledge of those who work with or on behalf of young children with special needs and their families. |
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| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 47000 |
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| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
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| IRS990/ExpenseAmt | 0 | 362320 |
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| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 35763 |
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| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 169330 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Member-At-Large |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Member-At-Large |
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| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | 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. |
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| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1014477 |
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| IRS990/OccupancyGrp/TotalAmt | 0 | 2543 |
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| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 42398 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 43043 |
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| IRS990/PrincipalOfficerNm | 0 | Peggy Kemp |
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| IRS990/ProgramServiceRevenueGrp/Desc | 3 | Membership dues |
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | Education 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/Desc | 0 | Membership: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/ExplanationTxt | 0 | DEC 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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