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        <FormAndLineReferenceDesc>Part II-B, Line 1:</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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      <FootnoteTextInd>X</FootnoteTextInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part V, Line 4:</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part X, Line 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>Management has evaluated the Division's tax positions and concluded that the financial statements do not include any uncertain tax positions.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part I, Line 1, Description of Organization Mission:</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 1, Description of Organization Mission:</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 4b, Education and publications: (continued)</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 4</FormAndLineReferenceDesc>
        <ExplanationTxt>The Bylaws were amended in fiscal year 2024 to update the mission and vision of the organization. DEC Updated 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. DEC Updated Vision: To cultivate a society where inclusion and belonging is a lived reality for young children and their families across a diverse diaspora that embraces, celebrates, and empowers them to be actively engaged in their communities.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>DEC's membership elects the Board of Directors.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 7b</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 15</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, line 11g</FormAndLineReferenceDesc>
        <ExplanationTxt>Other professional fees: Program service expenses 144,046. Management and general expenses 22,825. Fundraising expenses 0. Total expenses 166,871.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XII, Line 2c:</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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</Return>