Civic Intelligence

National Association for the Education of Young Children

EIN 36-6009499 • 501(c)3 • Washington, DC

Profile

Naeyc promotes high-quality early learning for all children, birth through age 8, by connecting practice, policy, and research. We advance a diverse, dynamic early childhood profession and support all who care for, educate, and work on behalf of young children.

1401 H Street NW 600Washington, DC 20005

www.naeyc.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.36x

Higher debt load relative to assets than 60% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

75th percentile

0.98x

Higher debt load relative to revenue than 75% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Net Margin

72nd percentile

16%

Higher net margin than 72% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

54th percentile

$384,887

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Asset Growth

68th percentile

11%

Faster asset growth than 68% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

66th percentile

17%

Faster revenue growth than 66% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Assets

Up

$67,006,936

Up $6,518,888 (+11%) from 2023

Liabilities

Down

$23,861,174

Down $1,392,905 (-5.5%) from 2023

Net Assets

Up

$43,145,762

Up $7,911,793 (+22%) from 2023

Revenue

Up

$24,299,982

Up $3,488,885 (+17%) from 2023

Expenses

Down

$20,501,763

Down $466,059 (-2.2%) from 2023

Net Income

Up

$3,798,219

Up $3,954,944 (+2523%) from 2023

Trend Graphs

Balance Sheet Trend

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

$80M$60M$40M$20M$0Assets 2010: $43,492,026Liabilities 2010: $24,286,766Net Assets 2010: $19,205,2602010Assets 2011: $38,884,767Liabilities 2011: $23,902,288Net Assets 2011: $14,982,4792011Assets 2012: $36,566,818Liabilities 2012: $24,462,196Net Assets 2012: $12,104,6222012Assets 2013: $36,941,711Liabilities 2013: $22,491,555Net Assets 2013: $14,450,1562013Assets 2014: $38,034,463Liabilities 2014: $22,068,056Net Assets 2014: $15,966,4072014Assets 2015: $36,980,070Liabilities 2015: $22,459,851Net Assets 2015: $14,520,2192015Assets 2016: $37,212,649Liabilities 2016: $22,149,281Net Assets 2016: $15,063,3682016Assets 2017: $36,841,627Liabilities 2017: $20,894,966Net Assets 2017: $15,946,6612017Assets 2018: $37,794,575Liabilities 2018: $19,658,816Net Assets 2018: $18,135,7592018Assets 2019: $35,453,400Liabilities 2019: $19,535,136Net Assets 2019: $15,918,2642019Assets 2020: $34,619,006Liabilities 2020: $4,773,944Net Assets 2020: $29,845,0622020Assets 2021: $62,448,452Liabilities 2021: $23,816,837Net Assets 2021: $38,631,6152021Assets 2022: $57,803,063Liabilities 2022: $23,980,631Net Assets 2022: $33,822,4322022Assets 2023: $60,488,048Liabilities 2023: $25,254,079Net Assets 2023: $35,233,9692023Assets 2024: $67,006,936Liabilities 2024: $23,861,174Net Assets 2024: $43,145,7622024

Highlighted filing

2024

Assets$67,006,936
Liabilities$23,861,174
Net Assets$43,145,762

Operations Trend

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

$40M$30M$20M$10M$0-$10MExpenses 2010: $21,288,4912010Expenses 2011: $20,305,7642011Expenses 2012: $20,226,7922012Expenses 2013: $17,421,2072013Revenue 2014: $19,987,689Expenses 2014: $18,149,261Net Income 2014: $1,838,4282014Revenue 2015: $19,513,294Expenses 2015: $19,653,695Net Income 2015: -$140,4012015Revenue 2016: $18,995,485Expenses 2016: $18,056,653Net Income 2016: $938,8322016Revenue 2017: $18,016,732Expenses 2017: $18,662,745Net Income 2017: -$646,0132017Revenue 2018: $20,061,564Expenses 2018: $19,318,069Net Income 2018: $743,4952018Revenue 2019: $19,714,131Expenses 2019: $20,234,137Net Income 2019: -$520,0062019Revenue 2020: $31,759,329Expenses 2020: $19,489,568Net Income 2020: $12,269,7612020Revenue 2021: $19,211,047Expenses 2021: $14,604,712Net Income 2021: $4,606,3352021Revenue 2022: $18,387,025Expenses 2022: $17,959,643Net Income 2022: $427,3822022Revenue 2023: $20,811,097Expenses 2023: $20,967,822Net Income 2023: -$156,7252023Revenue 2024: $24,299,982Expenses 2024: $20,501,763Net Income 2024: $3,798,2192024

Highlighted filing

2024

Revenue$24,299,982
Expenses$20,501,763
Net Income$3,798,219

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$67.0$23.9$43.1$24.3$20.5$3.80
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$60.5$25.3$35.2$20.8$21.0$0.16
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$57.8$24.0$33.8$18.4$18.0$0.43
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$62.4$23.8$38.6$19.2$14.6$4.61
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$34.6$4.77$29.8$31.8$19.5$12.3
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$35.5$19.5$15.9$19.7$20.2$0.52
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$37.8$19.7$18.1$20.1$19.3$0.74
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$36.8$20.9$15.9$18.0$18.7$0.65
2016Detailed filing. Detailed filing data is available for this year.$37.2$22.1$15.1$19.0$18.1$0.94
2015Detailed filing. Detailed filing data is available for this year.$37.0$22.5$14.5$19.5$19.7$0.14
2014Detailed filing. Detailed filing data is available for this year.$38.0$22.1$16.0$20.0$18.1$1.84
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$36.9$22.5$14.5$17.4
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$36.6$24.5$12.1$20.2
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$38.9$23.9$15.0$20.3
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$43.5$24.3$19.2$21.3
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Sep 1, 2020 to Aug 31, 2021
Signed
Feb 3, 2022
Return Version
2020v4.2
Gross Receipts
$19,534,232
Mission and Program Overview

Mission

Naeyc promotes high-quality early learning for all children, birth through age 8, by connecting practice, policy, and research. We advance a diverse, dynamic early childhood profession and support all who care for, educate, and work on behalf of young children.

The national association for the education of young children (naeyc) is a professional membership organization, founded in 1926, whose mission is to promote high-quality early learning for all young children, birth through age 8, by connecting early childhood practice, policy and research. Naeyc advances a diverse, dynamic early childhood profession and supports all who care for, educate, and work on behalf of young children, as well as accrediting early childhood facilities and higher education professional preparation programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$25,815,488$31,043,333▲ $5,227,845
Cash and Non-Interest-Bearing Accounts$1,597,603$7,349,734▲ $5,752,131
Land, Buildings, and Equipment, Net$2,372,079$5,581,101▲ $3,209,022
Accounts Receivable$1,979,587$2,015,644▲ $36,057
Pledges and Grants Receivable$1,431,707$1,162,104▼ $269,603
Prepaid Expenses and Deferred Charges$391,064$358,788▼ $32,276
Inventories for Sale or Use$439,658$247,935▼ $191,723
Total Assets$34,619,006$62,448,452▲ $27,829,446
Other Assets Total$591,820$14,689,813▲ $14,097,993
Liabilities
Other Liabilities$80,796$19,016,717▲ $18,935,921
Deferred Revenue$1,950,918$1,639,579▼ $311,339
Accounts Payable and Accrued Expenses$1,192,230$1,595,541▲ $403,311
Unsecured Notes Loans Payable$0$1,565,000▲ $1,565,000
Mortgage Notes Payable Secured by Investment Property$1,550,000$0▼ $1,550,000
Total Liabilities$4,773,944$23,816,837▲ $19,042,893
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$27,688,987$36,661,857▲ $8,972,870
Net Assets With Donor Restrictions$2,156,075$1,969,758▼ $186,317
Total Net Assets Fund Balance$29,845,062$38,631,615▲ $8,786,553
Total Liabilities and Net Assets / Fund Balance$34,619,006$62,448,452▲ $27,829,446

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$3,641,326$182,066$3,823,392
Other Land Buildings$1,919,047$1,486,253$3,405,300
Equipment$20,728$74,894$95,622
Other Assets Org$591,820--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rhian Evans AllvinChief Executive OfficerFT$281,943$37,197$319,140
Michelle KangChief Strategy & Innovation OfficerFT$208,059$50$208,109
Jill HarrisChief Operating & Financial OfficerFT$194,768$7,918$202,686
Nancy GriswoldGeneral Counsel & Asst SecretaryFT$182,690$15,635$198,325
Lauren Hogan Policy ProfAdvocacy, Managing DirectorFT$157,490$9,337$166,827
Ramsey Olwan Senior DirectorOf Accounting and FinanceFT$123,782$28,527$152,309
Nicole ZuchettoMember Exp. & Market SolutionsFT$140,914$8,121$149,035
Susan Friedman Senior DirectorPublishing & Prof LearningFT$140,914$8,121$149,035
Eric Fishman Senior DirectorOf Information TechnologyFT$124,700$20,455$145,155

Board Members and Trustees

NameTitle
NATALIE VEGA O'NEILIncoming President - as of 06/2021
Ann Mcclain TerrellPresident
Crystal Sanford-brownVice President
Anthony BroughtonBoard Member
Charu ManochaBoard Member
Jie-qi ChenBoard Member
Michelle WlazloBoard Member
Nadia JonesBoard Member
Nicol RussellBoard Member
Reginald WilliamsBoard Member
Shayna CookBoard Member
Stacey French LeeBoard Member
Traki TaylorBoard Member
Uhriel BedoyaBoard Member
AMY O'LEARYBoard Member - Until 05/2021
Dina CastroBoard Member - Until 05/2021
Stacia TiptonBoard Member - Until 05/2021
Tamara JohnsonBoard Member - Until 05/2021
Naomi McquillerStudent Board Member
Steven HicksSecretary
Fred WallsTreasurer - as of 06/2021
Carl HairstonTreasurer - Until 05/2021

Highest Paid Contractors

ContractorServicesLocationCompensation
Arena 3d Holdings INC Dba Dancker LLCFurniture Vendor291 EVANS WAY, Somerville, NJ 08876$239,868
Community Brands Holdings LLCTechnology Service Provider10800 PECAN PARK BLVD 400, Austin, TX 78750$195,728
WalsworthPublication306 N KANSAS AVENUE, Marceline, MO 64658$182,369
Pbd Worldwide Fulfillment ServicesInventory FulfillmentPO BOX 930108, Atlanta, GA 31193$158,787
Dura 6c LLCVirtual Event Platform425 SOLEDAD STREET SUITE 500, San Antonio, TX 78205$149,200
Revenue and Support

Revenue Composition

Contributions and Grants
$3,569,547
Program Service Revenue
$11,067,313
Investment Income
$999,496
Other Revenue
$3,574,691
All Other Contributions
$2,019,547
Change in Net Assets
$4,606,335

Audited Revenue Reconciliation

Revenue per Audited Statements
$19,211,047
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$4,503,403
Total Revenue per Audited Statements
$23,714,450
Total Revenue per Form 990
$19,211,047
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$7,351,148
Other Expenses$6,570,314
Grants and Similar Amounts Paid$683,250
Total Fundraising Expense$108,735
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,820,792$1,515,035$50,864$5,386,691
Occupancy$1,632,670$116,237$3,595$1,752,502
Fees for Services Other$1,011,787$301,345$9,947$1,323,079
Current Officers, Directors, Trustees, and Key Employees$259,323$590,635$13,621$863,579
Grants to Domestic Orgs$683,250--$683,250
Depreciation Depletion$584,465$55,972$1,731$642,168
Office Expenses$513,839$98,036$3,032$614,907
Other Employee Benefits$392,720$181,778$6,190$580,688
Payroll Taxes$296,175$150,930$4,668$451,773
Conferences and Meetings$311,708$14,754$456$326,918
Travel$220,752$1,770$55$222,577
Insurance$39,269$86,003$2,660$127,932
Fees for Services Lobbying$83,956--$83,956
Fees for Services Legal$41,563$35,158$1,087$77,808
Other Expenses$43,735$32,305$999$77,039
Pension Plan Contributions$50,289$17,515$613$68,417
Fees for Services Accounting-$51,768$974$52,742
All Other Expenses$20,001$14,774$457$35,232
Advertising$9,931$8,401$260$18,592
Interest$1,078--$1,078
Total Functional Expenses$10,980,207$3,515,770$108,735$14,604,712

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$14,927,897
Expenses per Audited Statements$14,604,712
Total Expenses per Form 990$14,604,712
Expenses Not Reported on Form 990$323,185
Expenses Not Reported on Financial Statements$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Childcare Aware of AmericaArlington, VA501(c)(3)Child Development$297,500
Center for American ProgressWashington, DC501(c)(3)Child Development$100,000
First Five Years FundWashington, DC501(c)(3)Child Development$100,000
Idaho Association for the Education of Young ChildrenBoise, ID501(c)(3)Child Development$25,000
Iowa Association for the Education of Young ChildrenDes Moines, IA501(c)(3)Child Development$25,000
Maine Association for the Education of Young ChildrenYarmouth, ME501(c)(3)Child Development$25,000
South Dakota Association for the Education of Young ChildrenBox Elder, SD501(c)(3)Child Development$25,000
Wisconsin Early Childhood AssociationFitchburg, WI501(c)(3)Child Development$25,000
Pennsylvania Association for the Education of Young ChildrenHarrisburg, PA501(c)(3)Child Development$23,750
New Mexico Association for the Education of Young ChildrenAlbuquerque, NM501(c)(3)Child Development$22,000
Bipartisan Policy CenterWashington, DC501(c)(4)Child Development$15,000
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$18,926,573
Due to Affiliates$90,144
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

Naeyc has entry, standard, and premium members. Each group receives a different level of benefits but all members have the same voting rights to vote for governing board candidates.

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

Members of the governing board are elected by a vote of the membership.

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

Members vote for the members of the governing body.

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

The chief executive officer, the chief operations and financial officer, general counsel, and the senior director of finance and accounting review the draft federal form 990 before sending the form to the audit committee and board of directors (board). The audit committee and board are provided sufficient time to review prior to filing with the internal revenue service. Audit committee guidance is also provided to governing board members to carefully review answers to governance questions and the checklist of questions of required schedules.

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

Naeyc requires officers and directors (board members) to review and sign the conflict of interest statement on an annual basis. If a board member discloses a potential conflict, the general counsel, the ceo and board president review the potential conflict to mitigate risk and determine appropriate action, such as the board member recusing him or herself from deliberations and/or voting. Conflicts may be brought before the audit committee to review. The corrective action is then voted on and approved by the audit committee of the board.

Form 990, Part VI, Section B, Line 15

The executive committee serves as the personnel committee of the board. The committee reviews the chief executive officer's compensation annually and relies on salary surveys of other ceo's of similar organizations. Naeyc reviews independent market data in making decisions related to compensation.

Form 990, Part VI, Section C, Line 19

The governing documents, conflict of interest policy, and financial statements are available on naeyc's website, as well as, upon request.

FORM 990, PART VI, SECTION B, LINE 10B:

The naeyc affiliate network is a vibrant community of fifty-one (51) nonprofit organizations dedicated to providing local member engagement opportunities, resources, conferences, professional development, and advocacy efforts for the shared members. Naeyc and its affiliates share a core value in creating opportunities to widen the reach to early educators, to enhance the influence the association has on shaping a national, state and local agenda for young children, and to equip a growing and engaged membership with effective structures and processes for carrying out the work of the collective mission. Each affiliate has their own federal employer identification number (ein), elects their own officers and must align with naeyc's mission, strategic direction, and established national policies.

Filing and Contact Details

Filer

Filer Name
National Association for the Education
EIN
36-6009499
Phone
2022328777
Address
1401 H STREET NW NO 600, WASHINGTON, DC 20005

Signing Officer

Name
Rhian Evans Allvin
Title
Chief Executive Officer
Phone
2022328777
Signed
2022-02-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rhian Evans Allvin
Formed
1959
Legal Domicile
Il
Voting Board Members
17
Independent Board Members
17
Employees
112
Volunteers
302

Preparer

Firm
Marcum Llp
Address
1899 L STREET NW SUITE 850, WASHINGTON, DC 20036
Preparer
Aaron M Fox
Phone
2022274000
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Naeyc evaluated its uncertainty in income taxes for the year ended august 31,2021, and determined that there are no matters that would require recognition in the financial statements or which might have any effect on naeyc's tax-exempt status.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Cost of goods sold 323,185.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Cost of goods sold 323,185.

Raw XML AppendixShowing 400 of 1,088 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
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IRS990/AccountsPayableAccrExpnssGrp/EOYAmt01595541
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IRS990/AccountsReceivableGrp/EOYAmt02015644
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE NATIONAL ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN (NAEYC) IS A PROFESSIONAL MEMBERSHIP ORGANIZATION, FOUNDED IN 1926, WHOSE MISSION IS TO PROMOTE HIGH-QUALITY EARLY LEARNING FOR ALL YOUNG CHILDREN, BIRTH THROUGH AGE 8, BY CONNECTING EARLY CHILDHOOD PRACTICE, POLICY AND RESEARCH. NAEYC ADVANCES A DIVERSE, DYNAMIC EARLY CHILDHOOD PROFESSION AND SUPPORTS ALL WHO CARE FOR, EDUCATE, AND WORK ON BEHALF OF YOUNG CHILDREN, AS WELL AS ACCREDITING EARLY CHILDHOOD FACILITIES AND HIGHER EDUCATION PROFESSIONAL PREPARATION PROGRAMS.
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IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01401 H STREET NW NO 600
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd3GA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd4TX
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd008876
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IRS990/Form990PartVIISectionAGrp/TitleTxt8OF INFORMATION TECHNOLOGY
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