Civic Intelligence

Exceptional Children'S Assistance Center Inc

990 • Fiscal year 2024 • EIN 58-1715420

Oct 01, 2023 to Sep 30, 2024 • Filed on Jan 20, 2025

907 Barra Row Ste 103Davidson, NC 28036

(704) 892-1321

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.34x

Higher debt load relative to assets than 72% of similar nonprofits.

2024 filings • NTEE P • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

42nd percentile

0.06x

Higher debt load relative to revenue than 42% of similar nonprofits.

2024 filings • NTEE P • $1M-$5M nonprofits • Source year 2024

Net Margin

38th percentile

-0.0%

Higher net margin than 38% of similar nonprofits.

2024 filings • NTEE P • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

56th percentile

$89,372

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 5.0% of source-year revenue.

2024 filings • NTEE P • $1M-$5M nonprofits • Source year 2024

Asset Growth

3rd percentile

-41%

Faster asset growth than 3% of similar nonprofits.

2024 filings • NTEE P • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

23rd percentile

-7.5%

Faster revenue growth than 23% of similar nonprofits.

2024 filings • NTEE P • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$339,711

Down $240,828 (-41%) from 2023

Net Assets

Down

$223,840

Down $403 (-0.2%) from 2023

Liabilities

Down

$115,871

Down $240,425 (-67%) from 2023

Revenue

Down

$1,792,102

Down $145,106 (-7.5%) from 2023

Expenses

Down

$1,792,505

Down $122,747 (-6.4%) from 2023

Net Income

Down

-$403

Down $22,359 (-102%) from 2023

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $408,294Liabilities 2010: $201,038Net Assets 2010: $207,2562010Assets 2011: $629,111Liabilities 2011: $446,641Net Assets 2011: $182,4702011Assets 2012: $424,276Liabilities 2012: $245,838Net Assets 2012: $178,4382012Assets 2014: $646,379Liabilities 2014: $574,499Net Assets 2014: $71,8802014Assets 2015: $395,985Liabilities 2015: $344,015Net Assets 2015: $51,9702015Assets 2016: $573,326Liabilities 2016: $506,307Net Assets 2016: $67,0192016Assets 2017: $568,029Liabilities 2017: $484,826Net Assets 2017: $83,2032017Assets 2018: $557,402Liabilities 2018: $443,938Net Assets 2018: $113,4642018Assets 2019: $551,639Liabilities 2019: $432,184Net Assets 2019: $119,4552019Assets 2020: $601,449Liabilities 2020: $465,500Net Assets 2020: $135,9492020Assets 2021: $463,972Liabilities 2021: $288,638Net Assets 2021: $175,3342021Assets 2022: $390,969Liabilities 2022: $188,675Net Assets 2022: $202,2942022Assets 2023: $580,539Liabilities 2023: $356,296Net Assets 2023: $224,2432023Assets 2024: $339,711Liabilities 2024: $115,871Net Assets 2024: $223,8402024Assets 2025: $520,102Liabilities 2025: $92,616Net Assets 2025: $427,4862025

Highlighted filing

2024

Assets$339,711
Liabilities$115,871
Net Assets$223,840

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $2,817,6302010Expenses 2011: $2,437,4062011Expenses 2012: $1,757,1992012Revenue 2014: $1,463,311Expenses 2014: $1,485,241Net Income 2014: -$21,9302014Revenue 2015: $1,639,270Expenses 2015: $1,659,180Net Income 2015: -$19,9102015Revenue 2016: $1,628,936Expenses 2016: $1,614,887Net Income 2016: $14,0492016Revenue 2017: $1,612,692Expenses 2017: $1,596,545Net Income 2017: $16,1472017Revenue 2018: $1,583,640Expenses 2018: $1,560,067Net Income 2018: $23,5732018Revenue 2019: $1,667,378Expenses 2019: $1,661,387Net Income 2019: $5,9912019Revenue 2020: $1,459,365Expenses 2020: $1,442,871Net Income 2020: $16,4942020Revenue 2021: $1,552,486Expenses 2021: $1,513,101Net Income 2021: $39,3852021Revenue 2022: $1,651,626Expenses 2022: $1,624,666Net Income 2022: $26,9602022Revenue 2023: $1,937,208Expenses 2023: $1,915,252Net Income 2023: $21,9562023Revenue 2024: $1,792,102Expenses 2024: $1,792,505Net Income 2024: -$4032024Revenue 2025: $1,884,378Expenses 2025: $1,680,732Net Income 2025: $203,6462025

Highlighted filing

2024

Revenue$1,792,102
Expenses$1,792,505
Net Income-$403
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Jan 20, 2025
Return Version
2023v6.0
Gross Receipts
$1,792,102
Mission and Program Overview

Mission

The exceptional children's assistance center (ecac) is a private non-profit parent organization committed to improving the lives and education of all children through a special emphasis on children with disabilities. Ecac affirms the right of all individuals, from all backgrounds and cultures, with or without disabilities, to an appropriate education and other needed services. We seek to make that right a reality by providing north carolina families with a variety of parent information, education, outreach, and support program and services. All parent training and information activities are designed to provide families with the information and skills they need to advocate for and access appropriate educational and other needed services.

Exceptional Children's Assistance Center (ECAC) is a private, nonprofit parent organization, committed to improving the lives and education of ALL children through a special emphasis on children with disabilities and special health care needs. ECAC affirms the right of all individuals, from all backgrounds and cultures, with or without disabilities, to an appropriate education and other needed services. ECAC seeks to make that right a reality by providing information, education, outreach, and support to and for families with children across the state of North Carolina.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$317,807$202,751▼ $115,056
Pledges and Grants Receivable$172,944$54,584▼ $118,360
Prepaid Expenses and Deferred Charges$26,114$21,310▼ $4,804
Savings and Temporary Cash Investments$10,705$10,755▲ $50
Accounts Receivable$2,032$929▼ $1,103
Land, Buildings, and Equipment, Net$2,570$741▼ $1,829
Other Notes and Loans Receivable, Net-$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$580,539$339,711▼ $240,828
Other Assets Total$48,367$48,641▲ $274
Liabilities
Accounts Payable and Accrued Expenses$157,106$102,192▼ $54,914
Deferred Revenue$199,190$13,679▼ $185,511
Total Liabilities$356,296$115,871▼ $240,425
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$215,780$221,844▲ $6,064
Net Assets With Donor Restrictions$8,463$1,996▼ $6,467
Total Net Assets Fund Balance$224,243$223,840▼ $403
Total Liabilities and Net Assets / Fund Balance$580,539$339,711▼ $240,828

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$741$7,223$7,964
Leasehold Improvements-$4,007$4,007
Other Land Buildings-$2,833$2,833
Other Assets Org$48,641--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Aimee CombsExecutive DirectorFT$87,355$2,017$89,372

Board Members and Trustees

NameTitle
Gwen BartleyChairman
Linda M HughesVice Chair
Antonio BlowBoard Member
Donita JohnsonBoard Member
Frank GraziadeiBoard Member
Jessica AguilarBoard Member
Kim SellersBoard Member
Laura HallBoard Member
Maria MaxellBoard Member
Pamela Eason QuickBoard Member
Tameeka Williams-BurchetteBoard Member
Mayia WarrenSecretary
Gaile OsborneTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
DisabilityIN-9815 Sam Furr Rd Ste J-90, Huntersville, NC 28078$131,873
Revenue and Support

Revenue Composition

Contributions and Grants
$1,764,883
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$27,219
All Other Contributions
$176,449
Change in Net Assets
$-403

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,792,102
Total Revenue per Audited Statements
$1,792,102
Total Revenue per Form 990
$1,792,102
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,276,325
Other Expenses$516,180
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$863,383$102,311-$965,694
Other Employee Benefits$197,064$24,195-$221,259
Fees for Services Other$181,379$30,947-$212,326
Current Officers, Directors, Trustees, and Key Employees$80,435$8,937-$89,372
Travel$39,066$2,177-$41,243
Occupancy-$18,722-$18,722
Other Expenses$13,334$421-$13,755
All Other Expenses$157,918$-146,819-$11,099
Depreciation Depletion-$1,829-$1,829
Total Functional Expenses$1,737,980$54,525$0$1,792,505

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,792,505
Total Expenses per Audited Statements$1,792,505
Total Expenses per Form 990$1,792,505
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
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
No
Management duties delegated
No

Governance Explanations

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

Organization's Process to Review Form 990 the executive and finance committee of the board of directors receive an electronic copy of the form 990 for review and comment prior to submission.

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

Enforcement of Conflicts Policy: Annually all members of the ECAC board of directors are required to sign a conflict of interest statement. In addition, board members are encouraged to identify any conflicts of interests as board business is being conducted. Board members receive training annually as to what constitutes a conflict of interest and those members who do not disclose a conflict of interest and/or have benefited from an ECAC board action or management decision without the organization's knowledge will be removed from the board. The executive committee of the board of directors is responsible for enforcing the policy; however, in the case of a member of the executive committee, the entire board will participate.ECAC's personnel policies also require an annual signed Conflict of Interest Policy. The policy is reviewed and signed by new staff members as a part of the staff orientation process, and signed annually by staffmembers. A staff member who does not follow the conflict of interest policy will receive a written warning or be terminated, depending on the seriousness of the infraction.

Form 990, Part VI, Section B, Line 15A

Compensation Process for Top OfficialThe compensation process for the top official compensation for the Executive Director is determined by the ECAC board of directors after an annual performance review.

Form 990, Part VI, Section B, Line 15B

Compensation Process for OfficersECAC's bylaws prohibit compensation for board members and officers.

Form 990, Part VI, Section C, Line 18

The form 990 and IRS 501(c)(3) determination letter are available to the public upon request. Requests received by writing, phone, or email will be honored by directing requesters to GuideStar. Upon scheduling an appointment, the 990 will be provided at the appointed time. The current form 990 (not including schedule b), form 1023, and copies of previous form 990's can be requested. Hard copies can be requested from the ECAC office and ECAC reserves the right to charge a reasonable copying fee and cost of postage

Form 990, Part VI, Section C, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Exceptional Childrens Assistance
EIN
58-1715420
Phone
7048921321
Address
907 Barra Row Ste 103, Davidson, NC 28036

Signing Officer

Name
Aimee Combs
Title
Executive Director
Signed
2025-01-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Aimee Combs
Formed
1986
Legal Domicile
Nc
Voting Board Members
13
Independent Board Members
13
Employees
28
Volunteers
13

Preparer

Firm
Foard and Company PA
Address
1347 Harding Place, Charlotte, NC 28204
Preparer
Garrett Summers
Phone
7043721515
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

OTHER PROGRAM SERVICES 4: Under DHHS Maternal and Child Health Bureau, Children and Youth Branch, ECAC supports them in issuing stipends and expense reimbursements, to families for participating or being trained in evidenced informed/based strategy that will use the delivery strategy as a vehicle to reach more families and to help those families be more self-sufficient. (Title V) OTHER PROGRAM SERVICES 5: ECAC contracted with NC DHHS Division of Employment and Independence for people with Disabilities (formerly Vocational Rehabilitation) to provide pre-employment transition services to 78 students with disabilities. Students received training and support in job exploration counseling, workplace readiness training, counseling on postsecondary options, and instruction in self-advocacy, to increase the Divisions capacity for reaching and serving students with disabilities across North Carolina. OTHER PROGRAM SERVICES 6:

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IRS990/Form990PartVIISectionAGrp/PersonNm1Jessica Aguilar
IRS990/Form990PartVIISectionAGrp/PersonNm2Gaile Osborne
IRS990/Form990PartVIISectionAGrp/PersonNm3Frank Graziadei
IRS990/Form990PartVIISectionAGrp/PersonNm4Antonio Blow
IRS990/Form990PartVIISectionAGrp/PersonNm5Gwen Bartley
IRS990/Form990PartVIISectionAGrp/PersonNm6Laura Hall
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IRS990/Form990PartVIISectionAGrp/PersonNm12Tameeka Williams-Burchette
IRS990/Form990PartVIISectionAGrp/PersonNm13Pamela Eason Quick
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Dir.
IRS990/Form990PartVIISectionAGrp/TitleTxt1Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt4Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt5Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt6Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt7Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt8Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt9Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt10Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt11Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt12Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt13Board Member
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IRS990/MissionDesc0Exceptional Children's Assistance Center (ECAC) is a private, nonprofit parent organization, committed to improving the lives and education of ALL children through a special emphasis on children with disabilities and special health care needs. ECAC affirms the right of all individuals, from all backgrounds and cultures, with or without disabilities, to an appropriate education and other needed services. ECAC seeks to make that right a reality by providing information, education, outreach, and support to and for families with children across the state of North Carolina.
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IRS990/PrincipalOfficerNm0Aimee Combs
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IRS990/ProgSrvcAccomActy2Grp/Desc0ECAC contracted with NC DHHS Division of Employment and Independence for people with Disabilities (formerly Vocational Rehabilitation) to provide pre-employment transition services to 78 students with disabilities. Students received training and support in job exploration counseling, workplace readiness training, counseling on postsecondary options, and instruction in self-advocacy, to increase the Divisions capacity for reaching and serving students with disabilities across North Carolina.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0374768
IRS990/ProgSrvcAccomActy3Grp/Desc0ECAC has several contracts with the NC Department of Public Instruction (NCDPI) Office of Exceptional Children. In addition, ECAC is a funded partner of the NC DeafBlind Project to support family engagement and provide information and support to families of children with DeafBlindness. An ECAC staff member is the Co-Director of this project. Through the NC Systemic Improvement Plan (NC SIP) grant, we engage a cadre of family leaders to speak to pre-services classes for education majors in participating universities on the importance of family engagement. ECAC partners with DPI staff to create trainings and resources for families. The services are applicable to both English and Spanish families. Services include but not limited to focusing on families with children with deaf/blindness navigating the special needs services, support to families of students participating in Individualized Education Programs (IEP) meetings and understand educational equity.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.52$0.09$0.43$1.88$1.68$0.20
2024Detailed filing. Detailed filing data is available for this year.$0.34$0.12$0.22$1.79$1.79$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.58$0.36$0.22$1.94$1.92$0.02
2022Detailed filing. Detailed filing data is available for this year.$0.39$0.19$0.20$1.65$1.62$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.46$0.29$0.18$1.55$1.51$0.04
2020Detailed filing. Detailed filing data is available for this year.$0.60$0.47$0.14$1.46$1.44$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.55$0.43$0.12$1.67$1.66$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.56$0.44$0.11$1.58$1.56$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.57$0.48$0.08$1.61$1.60$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.57$0.51$0.07$1.63$1.61$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.40$0.34$0.05$1.64$1.66$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.65$0.57$0.07$1.46$1.49$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.42$0.25$0.18$1.76
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.63$0.45$0.18$2.44
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.41$0.20$0.21$2.82