2024-11-14T16:34:11-06:00 2023-12-31 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2023-01-01 300414415 DISTRICT OF COLUMBIA ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN DIST 2023619404 4224 6TH STREET SE 2073 WASHINGTON DC 20032 CHRISTOPHER BEARD EXECUTIVE DIRECTOR 2023619404 2024-11-14 1 0 RICHARD J LOCASTRO CPA P00288314 3019519090 2023 2024-10-15 13:58:12Z CHRISTOPHER BEARD 4224 6TH STREET SE 2073 WASHINGTON DC 20032 393311 0 X WWW.DCAEYC.ORG X 2016 DC SEE PART III, LINE 1. 9 9 0 15 0 0 343568 347101 63707 38210 0 0 5850 8000 413125 393311 1000 0 0 0 0 0 0 0 0 432603 295060 433603 295060 -20478 98251 394730 487056 5925 0 388805 487056 TO LEAD EFFORTS TO STRENGTHEN THE EARLY CARE AND EDUCATION SYSTEM IN THE DISTRICT OF COLUMBIA FOR THE BENEFIT OF YOUNG CHILDREN. 0 0 262219 38210 TO FULFILL ITS MISSION, DCAEYC:1. ADVOCATES FOR YOUNG CHILDREN AND THEIR FAMILIES;2. COLLABORATES WITH OTHER ORGANIZATIONS IN THE CITY TO BENEFIT YOUNG CHILDREN AND THEIR FAMILIES;3. OFFERS RESOURCES AND SERVICES TO ITS MEMBERS;4. STRIVES TO BE A HIGH PERFORMING, CULTURALLY SENSITIVE, INCLUSIVE ORGANIZATION. 262219 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 1 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X CHRISTOPHER BEARD 2023619404 3830 NASH ST SE WASHINGTON DC 20020 X BERNA ARTIS PRESIDENT OF BOARD 3.00 X X 0 0 0 KALPANA KUMAR SHARMA VP OF PROGRAMMING 2.00 X X 0 0 0 JENNIFER JOHNSON VP OF MEMBERSHIP 2.00 X X 0 0 0 ARSHAD ALI TREASURER 2.00 X X 0 0 0 RAHSHITA LOWE-WATSON SECRETARY 2.00 X X 0 0 0 JACQUELINE HINES AT-LARGE 2.00 X 0 0 0 YVONEE DELANCEY STEWART AT-LARGE 2.00 X 0 0 0 AMY BEARD AT-LARGE 2.00 X 0 0 0 SHANNON MARA AT-LARGE 2.00 X 0 0 0 KATHY HOLLOWELL-MARLE EXECUTIVE DIRECTOR 40.00 X 0 0 0 0 0 0 0 0 0 0 MAKLE CONSULTING GROUP 3830 NASH ST SE WASHINGTON DC 20020 OPERATIONAL, FUND. AND MAGMT. 140833 1 347101 347101 MEMBERSHIPS 900099 34210 34210 CONFERENCE 900099 4000 4000 38210 8000 0 8000 8000 8000 393311 38210 0 8000 X 140833 140833 12198 12198 18225 8088 10137 66284 66284 9563 9563 7126 1069 6057 1353 1353 2000 2000 19221 5920 13301 11004 11004 560 560 BAD DEBT EXPENSE 2786 2786 CHILD EDUCATOR GIFTS 1144 1144 PROFESSIONAL DEVELOPMEN 941 941 SPONSORSHIPS 773 773 1049 1049 295060 262219 32841 0 391730 487056 3000 394730 487056 5925 5925 0 X 388805 487056 388805 487056 394730 487056 98251 0 X 0 0 0 X 84997 349500 370000 343568 347101 1495166 84997 349500 370000 343568 347101 1495166 1090360 404806 2925 5850 8000 16775 615 500 2950 4065 1516006 155683 0.26700 0.28050 X DISTRICT OF COLUMBIA ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN (DCAEYC) QUALIFIES AS A PUBLIC CHARITY UNDER THE "FACTS AND CIRCUMSTANCES" TEST OF 1.170A-9(F)(3) OF THE TREASURY REGULATIONS, BASED UPON THE FOLLOWING:ITS SUPPORT, AS REPORTED FOR 2023, IS 26.70%, THEREBY MEETING THE REQUIREMENT OF 1.170A-9(F)(3)(I).DCAEYC IS ORGANIZED AND OPERATED SO AS TO ATTRACT NEW AND ADDITIONAL FUNDING ON A CONTINUOUS BASIS, THEREBY MEETING THE REQUIREMENT OF 1.170A-9(F)(3)(II). DCAEYC HAS RECENTLY UNDERTAKEN SIGNIFICANT EFFORTS TO ATTRACT NEW AND ADDITIONAL PUBLIC SUPPORT.DCAEYC'S PUBLIC SUPPORT, AT 26.70%, IS WELL ABOVE THE 10% MINIMUM REQUIRED FOR THE "FACTS AND CIRCUMSTANCES" TEST, THEREBY MEETING THE REQUIREMENT OF 1.170A-9(F)(3)(III). IN MEETING THE REQUIREMENT OF 1.170A-9(F)(3)(I), DCAEYC HAS RECEIVED SUPPORT FROM A REPRESENTATIVE NUMBER OF PERSONS, RATHER THAN RECEIVING ALL OR MOST OF ITS SUPPORT FROM THE MEMBERS OF A SINGLE FAMILY, OR FROM A SINGLE DONOR. DCAEYC'S CURRENT FUNDRAISING PLANS ARE TARGETED AT A BROAD BASE OF DONORS. IN THIS RESPECT, DCAEYC MEETS THE REQUIREMENT OF 1.170A-9(F)(3)(III)(B).DCAEYC REMAINS AN ORGANIZATION COMMITTED TO SERVING THE PUBLIC THROUGH ITS WORK. IN 2023, DCAEYC CONTINUED ITS OUTREACH AND PROGRAMS AND FURTHERED ITS COMMUNICATION EFFORTS TO PROMOTE THE ORGANIZATION'S MISSION. IN THIS MANNER, DCAEYC MEETS THE REQUIREMENT OF 1.170A-9(F) (3) (III) (D). RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED MAKLE CONSULTING GROUP THE EXECUTIVE DIRECTOR IS AN OWNER OF MAKLE CONSULTING GROUP. 140833 MANAGEMENT SERVICES 0 FORM 990, PART VI, SECTION A, LINE 3 THE DISTRICT OF COLUMBIA ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN DCAEYC) RETAINED AN INDEPENDENT CONTRACTOR, MAKLE CONSULTING GROUP, TO ROVIDE THOSE DUTIES CUSTOMARILY PERFORMED BY AN EXECUTIVE DIRECTOR. DCAEYC COMPENSATED MAKLE CONSULTING GROUP $140,833 FOR THOSE SERVICES. THE DUTIES OF THE EXECUTIVE DIRECTOR WERE PROVIDED TO DCAEYC BY KATHY HOLLOWALE-MAKLE, THE OWNER OF MAKLE CONSULTING GROUP. FORM 990, PART VI, SECTION A, LINE 6 THERE ARE THREE LEVELS OF MEMBERSHIP: ENTRY, STANDARD OR PREMUIUM. EACH MEMBERSHIP LEVEL IS A PAID MEMBERSHIP TO JOIN THE NATIONAL ORGANIZATION AND ARE SECONDARY MEMBERS TO THE LOCAL AFFILIATE IN THEIR AREA. DCAEYC IS THE LOCAL AFFILIATE OF THE NATIONAL ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS ELECT THE OFFICERS OF THE BOARD EVERY TWO YEARS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY THE OUTSIDE ACCOUNTANTS AND WAS THEN REVIEWED BY THE ORGANIZATION'S BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL DIRECTORS OR OFFICERS, AND KEY EMPLOYEES, OF THE ASSOCIATION, MUST COMPLETE THE CONFLICT OF INTEREST DISCLOSURE FORM ANNUALLY. IN ADDITION, DURING THE YEAR, IF YOU BECOME AWARE OF AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST, WHETHER IT INVOLVES YOU, OR SOMEONE ELSE ASSOCIATED WITH THE ASSOCIATION, YOU MUST PROMPTLY NOTIFY THE PRESIDENT. WHERE A DIRECTOR HAS A CONFLICT OF INTEREST INVOLVING A MATTER THAT COMES BEFORE THE BOARD OF DIRECTORS OR A BOARD COMMITTEE, THE PROCEDURES BELOW APPLY. - THE DIRECTOR MAY NOT BE COUNTED IN DETERMINING THE PRESENCE OF A QUORUM AT THE MEETING, EVEN WHERE APPLICABLE LAW PERMITS THIS. - THE DIRECTOR MUST DISCLOSE HIS OR HER INTEREST IN THE MATTER TO THE OTHER MEMBERS OF THE BOARD OF DIRECTORS OR BOARD COMMITTEE, AND DESCRIBE ALL MATERIAL FACTS RELATED TO THE MATTER. IF THE DIRECTOR HAS A CONFIDENTIALITY OBLIGATION THAT PREVENTS THE DIRECTOR FROM DISCLOSING ANY MATERIAL FACTS, THE DIRECTOR MUST DISCLOSE THAT OBLIGATION. - THE DIRECTOR MAY ANSWER FACTUAL QUESTIONS FROM OTHER DIRECTORS AND STAFF AND MAY BRIEFLY STATE HIS OR HER POSITION ON THE MATTER. - THE DIRECTOR MUST RECUSE HIMSELF OR HERSELF FROM DELIBERATIONS ON THE MATTER. - THE DIRECTOR WILL ABSTAIN FROM VOTING ON THE MATTER AND WILL NOT BE PRESENT DURING VOTING. THE MINUTES OF THE MEETING WHERE THE MATTER IS CONSIDERED WILL REFLECT THAT: (A) WITHOUT COUNTING THE DIRECTOR, A QUORUM WAS PRESENT; (B) THE DIRECTOR DISCLOSED THE CONFLICT OF INTEREST AND MATERIAL FACTS (TO THE EXTENT NOT CONFIDENTIAL) ABOUT THE CONFLICT OF INTEREST, TO THE BOARD OF DIRECTORS OR BOARD COMMITTEE; (C) THE DIRECTOR ABSTAINED FROM DELIBERATIONS AND VOTING ON THE MATTER; AND (D) THE ACTION THAT THE BOARD OF DIRECTORS OR BOARD COMMITTEE TOOK ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMINED BY THE BOARD BY USING COMPARABLE DATA FROM OTHER ORGANIZATIONS OF SIMILAR SIZE AND BUDGET. THE PROCESS IS DOCUMENTED IN THE BOARD MINUTES. THE LAST SALARY COMPENSATION REVIEW WAS HELD ON MAY 2022. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G COMMUNICATION CONSULTANT: PROGRAM SERVICE EXPENSES 46,979. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 46,979. ADVOCACY AMBASSADOR: PROGRAM SERVICE EXPENSES 4,907. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,907. SPANISH TRANSLATOR: PROGRAM SERVICE EXPENSES 577. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 577. OUTREACH COORDINATOR: PROGRAM SERVICE EXPENSES 6,790. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,790. PROGRAMMING: PROGRAM SERVICE EXPENSES 7,031. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,031.