2025-01-23T10:38:27+00:00 2024-06-30 350921680 CROWE LLP 4801 Olympia Park Plaza Suite 4000 Louisville KY 402412098 990 2023-07-01 311000350 Indiana Association for the Education of Young Children Inc INDI 3173566884 2955 N Meridian St 120 Indianapolis IN 46208 Dr Hanan Osman Executive Director 2025-01-23 true Kim Scifres P01316095 5023263996 2025-01-23 2023 2024-10-15 13:58:12Z X Dr Hanan Osman 2955 N Meridian St Suite 120 INDIANAPOLIS IN 46208 9207052 false X www.inaeyc.org X 1964 IN INDIANA ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN, INC. PROMOTES HIGH QUALITY EARLY LEARNING FOR EACH AND EVERY CHILD AND THEIR FAMILIES, BIRTH THROUGH AGE EIGHT, BY CONNECTING PRACTICE, POLICY, AND RESEARCH. 14 13 55 213 3175 487 9573588 8792911 125544 402445 1486 7934 21655 3762 9722273 9207052 4857180 3470823 0 3910934 4554596 0 33316 832662 1174133 9600776 9199552 121497 7500 2921917 2124643 2008969 1204195 912948 920448 X INDIANA ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN, INC. (IN AEYC) IS A STATEWIDE NONPROFIT WITH OVER 2,500 INDEPENDENT MEMBERS. INDIANA AEYC PROMOTES AND SUPPORTS HIGH QUALITY LEARNING FOR EACH AND EVERY CHILD, BIRTH THROUGH AGE EIGHT, AND THEIR FAMILIES, BY CONNECTING PRACTICE, POLICY, AND RESEARCH. INDIANA AEYC ADVANCES A DIVERSE, DYNAMIC EARLY CHILDHOOD PROFESSION AND SUPPORT ALL WHO CARE FOR, EDUCATE, AND WORK ON BEHALF OF YOUNG CHILDREN. IN AEYC IS THE STATE AFFILIATE OF THE NATIONAL ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN. false false 4125805 2825553 EARLY CHILDHOOD PROFESSIONAL DEVELOPMENT - INCLUDES BOTH THE T.E.A.C.H. EARLY CHILDHOOD INDIANA PROJECT, THE NON FORMAL CDA PROJECT AND THE CDA NAVIGATORS. T.E.A.C.H. (TEACHER EDUCATION AND COMPENSATION HELPS) EARLY CHILDHOOD INDIANA PROJECT - PROVIDES CREDIT-BASED SCHOLARSHIPS TO THE EARLY CHILDHOOD WORKFORCE TO INCREASE SKILLS AND KNOWLEDGE, COMPENSATION AND DECREASE TURN OVER. SCHOLARSHIPS ARE PROVIDED TO SUPPORT THE CDA (CHILD DEVELOPMENT ASSOCIATE CREDENTIAL) TRAINING AND ASSESSMENT AND THE EARLY CHILDHOOD ASSOCIATE AND BACHELOR DEGREES. NON FORMAL CDA (CHILD DEVELOPMENT ASSOCIATE) PROJECT - THE INDIANA NON FORMAL CDA PROJECT PROVIDES 120 CLOCK HOURS OF TRAINING TO MEET THE NATIONAL CDA CREDENTIAL REQUIREMENTS. EARLY CHILDHOOD EDUCATORS WORKING IN CHILD CARE CENTERS, REGISTERED MINISTRIES AND FAMILY CHILD CARE HOMES ARE ELIGIBLE TO ATTEND NON FORMAL CDA CLASSES. CDA NAVIGATORS AT INAEYC PROVIDE INDIVIDUAL GUIDANCE TO RESOURCES AVAILABLE TO EARLY EDUCATION PROFESSIONALS. THEY STEER EDUCATORS IN THE RIGHT DIRECTION TO PURSUE CDA TRAINING IN THE BEST WAY POSSIBLE FOR THEIR LEARNING STYLE AND PERSONAL NEEDS. ANSWER QUESTIONS AND SHARE RESOURCES TO HELP THEM COMPLETE THE 120 HOURS OF CDA TRAINING - COVERING ALL EIGHT OF THE CDA SUBJECT AREAS. INTRODUCE THEM TO EARLY CHILDHOOD LEADERS AND RESOURCES TO ASSIST THEM FROM BEGINNING TO END OF THE CDA CREDENTIAL PROCESS. 1804910 377854 ON MY WAY PRE-K (INDIANA'S PRESCHOOL PROGRAM) - ON MY WAY PRE-K PROVIDES GRANTS FOR 4-YEAR-OLDS FROM LOW INCOME FAMILIES, SO THEY MAY HAVE ACCESS TO HIGH-QUALITY PRESCHOOL PROGRAMS THE YEAR BEFORE THEY BEGIN KINDERGARTEN. ON MY PRE-K IS ADMINISTERED THROUGH THE OFFICE OF EARLY CHILDHOOD AND OUT OF SCHOOL LEARNING UNDER THE DIRECTION OF THE INDIANA FAMILY AND SOCIAL SERVICES ADMINISTRATION. ON MY PRE-K LAUNCHED IN 2015 IN FIVE COUNTIES, EXPANDED TO 20 COUNTIES IN 2017 AND MOVED TO ALL 92 COUNTIES IN 2019. INDIANA AEYC RECEIVES ON MY PRE-K FUNDS TO SUPPORT THE ON MY WAY PRE-K MANAGERS. ON MY WAY PRE-K MANAGERS SUCCESSFULLY RECRUIT AND ENROLL ELIGIBLE FAMILIES WITH A FOUR YEAR-OLD. INDIANA AEYC RECEIVES ON MY WAY FUNDING TO SUPPORT SCHOLARSHIPS FOR EARLY CHILDHOOD EDUCATORS THROUGH THE T.E.A.C.H. EARLY CHILDHOOD INDIANA AND THE NON FORMAL CDA PROJECTS. ON MY WAY FUNDING ALSO SUPPORTS EARLY CHILDHOOD FACILITIES THROUGH THE PTQ INCENTIVES AND NATIONAL ACCREDITATION, IF THEY HAVE AN ON MY WAY CHILD ENROLLED. 1611439 236786 EARLY CHILDHOOD WORKFORCE SYSTEMS - INDIANA AEYC PROVIDES SUPPORT TO EARLY CHILDHOOD LICENSED CENTERS AND HOMES, REGISTERED MINISTRIES, PUBLIC AND PRIVATE SCHOOLS AND HEAD START PROGRAMS THROUGH THE REGIONAL EARLY CHILDHOOD WORKFORCE COORDINATORS. REGIONAL EARLY CHILDHOOD WORKFORCE COORDINATORS ASSESS THE ONGOING NEEDS OF THE EARLY CHILDHOOD WORKFORCE, PROVIDE RESOURCES AND CONNECT EARLY CHILDHOOD PROGRAMS WITH ONGOING RESOURCES. ACCREDITATION PROJECT - THE INDIANA ACCREDITATION PROJECT SUPPORTS NATIONAL ACCREDITATION TO INCREASE THE QUALITY OF EARLY CHILDHOOD AND OUT OF SCHOOL LEARNING PROGRAMS. THE INDIANA ACCREDITATION PROJECT PROVIDES TECHNICAL AND FINANCIAL SUPPORT FOR EARLY CHILDHOOD PROGRAMS ENROLLED IN THE PATHS TO QUALITY (INDIANA'S QUALITY RATING AND IMPROVEMENT SYSTEM) TO OBTAIN AND MAINTAIN NATIONAL ACCREDITATION. EARLY CHILDHOOD AND OUT OF SCHOOL FACILITIES INCLUDING CHILD CARE CENTERS, FAMILY CHILD CARE HOMES, NON-LICENSED REGISTERED MINISTRIES, PUBLIC AND PRIVATE SCHOOLS ARE ELIGIBLE TO PARTICIPATE IN THIS PROJECT. 257334 30630 403032 INDIANA AEYC (IN AEYC) IS A STATEWIDE NONPROFIT WITH OVER 2,500 INDEPENDENT MEMBERS.INDIANA AEYC PROMOTES AND SUPPORTS HIGH QUALITY LEARNING FOR ALL CHILDREN, BIRTH THROUGH AGE EIGHT, AND THEIR FAMILIES, BY CONNECTING PRACTICE, POLICY, AND RESEARCH. INDIANA AEYC ADVANCES A DIVERSE, DYNAMIC EARLY CHILDHOOD PROFESSION AND SUPPORT ALL WHO CARE FOR, EDUCATE, AND WORK ON BEHALF OF YOUNG CHILDREN. IN AEYC IS THE STATE AFFILIATE OF THE NATIONAL ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN. INDIANA AEYC PROVIDES PROFESSIONAL DEVELOPMENT AT THE STATE AND LOCAL CHAPTER LEVEL, NATIONAL ACCREDITATION SUPPORT, PUBLIC POLICY AND RESEARCH CONNCECTED TO PRACTICE IN EARLY CHILDHOOD EDUCATION. 6910 0 OTHER PROGRAMS: HEAD START COLLABORATION 264244 30630 403032 7806398 true true false true false false false false false true false false true true true true false false false false false false false false false false false true true false false false false false true false false false false false false false false false false false true 347 0 true 55 true true true false false false false false false false false false false false X 14 13 false false true false true true true true true false true true true true true true true true true true false IN X Dr Hanan Osman 3173566884 2955 N Meridian St Suite 120 Indianapolis IN 46208 Christine Garza-Bell President 1.0 X X 11043 0 0 Linda Taylor Treasurer 1.0 X X 0 0 0 Megan Purcell President-Elect 1.0 X X 0 0 0 Patricia Kelly Secretary 1.0 X X 0 0 0 Tammy Dant Vice President 1.0 X X 0 0 0 Beckey Thompson Board Member 1.0 X 0 0 0 Christy Gretencord Board Member 1.0 X 0 0 0 Danielle Svantner Board Member 1.0 X 0 0 0 Della Micco Board Member 1.0 X 0 0 0 Diana Gardenhire Board Member 1.0 X 1592 0 0 Jessica Pierce Board Member 1.0 X 0 0 0 Lori Secor Board Member 1.0 X 0 0 0 Sarina Arens Board Member 1.0 X 0 0 0 Stacy Jones Board Member 1.0 X 0 0 0 Dianna Wallace Executive Director (thru 1/2024) 50.0 X 150980 0 28571 Dr Hanan Osman Executive Director (after 5/2024, prior Senior Director of ECPD) 50.0 X 101793 0 21140 Edwin Hoy Senior Director of Operations (interim Executive Director from 01/2024-05/2024) 45.0 X 102681 0 23491 Elise Rabatin Chief Financial Officer 45.0 X 129522 0 18116 497611 0 91318 4 false true false THE REGENTS OF THE UNIVERSITY OF CALIFORNIA 2521 Channing Way 2nd Floor MC 5555 Berkeley CA 94720 professional studies and reports 210493 1 8786310 6601 8792911 MEMBERSHIP DUES 900099 72188 72188 PROF DEV - CONFERENCE 900099 116375 113200 3175 PROF DEV - CHAPTERS 900099 8315 8315 SCHOLARSHIP SPONSORS 900099 180173 180173 25394 25394 0 0 402445 7934 7934 0 0 0 0 Miscellaneous Income 900099 3762 3762 0 0 0 0 3762 9207052 403032 3175 7934 236786 236786 3234037 3234037 565933 126157 437847 1929 3013169 2673049 340120 118059 94447 23612 585129 452826 132303 272306 217845 54461 7857 7857 44317 44317 31387 31387 187726 146571 41155 0 16194 16194 71557 51414 20143 129311 86856 42455 102243 70501 31742 102513 102318 195 174461 174461 27489 27489 23520 18515 5005 Other program activities 97326 97326 Bad Debts Expense (one year expense) 94238 94238 Professional development 33593 23289 10304 30401 0 30401 0 9199552 7806398 1359838 33316 401379 631750 6263 6204 1906841 1015182 86093 62537 0 0 0 0 22144 10119 228672 192854 51908 35818 0 0 447289 363033 2921917 2124643 245620 270430 1276319 538714 34542 21364 0 0 452488 373687 2008969 1204195 X 902948 910448 10000 10000 912948 920448 2921917 2124643 7500 0 X false true X true true true X 7448961 5937390 6598028 9573589 8792911 38350879 154163 101436 63658 144699 403032 866988 0 0 0 7603124 6038826 6661686 9718288 9195943 39217867 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 39217867 793 61 1 1486 7934 10275 0 793 61 1 1486 7934 10275 1051 1487 2538 0 0 0 0 0 0 7603917 6038887 6661687 9720825 9205364 39230680 0.9997 0.9999 0 0.0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true true false true 1929 false false true 31387 false false 33316 false Schedule C, Part II-B, Line 1a Examples of Activities EXAMPLES INCLUDE: EMAIL ALERTS TO MEMBERS SUMMARIZING BILLS INTRODUCED IN THE INDIANA GENERAL ASSEMBLY RELATED TO EARLY CHILDHOOD EDUCATION, HEALTH, CHILD CARE REGULATION AND EARLY CHILDHOOD HIGHER EDUCATION. MEETINGS WITH MEMBERS TO EDUCATE THEM ON THE BILLS INTRODUCED AND IMPLICATIONS RELATED TO EARLY CHILDHOOD EDUCATION, AND PROVIDE RESEARCH AND POLICY BRIEFS TO MEMBERS ON EARLY CHILDHOOD POLICY ITEMS. Schedule C, Part II-B, Line 1b Examples of Activities SALARY AND BENEFITS PAID TO THE EXECUTIVE DIRECTOR OR INTERIM EXECUTIVE DIRECTOR (DIANNA WALLACE, DR. HANAN OSMAN, EDWIN HOY) FOR THEIR TIME SPENT ON POLICY WORK IS REFLECTED IN THE EXPENSE AMOUNT ON LINE 1D. THE TOTAL AMOUNT OF SALARY AND BENEFITS PAID FOR THIS TIME IN PREPARING NEWSLETTERS AND OTHER COMMUNICATIONS IS $1,929. Schedule C, Part II-B, Line 1d Examples of Activities THE EXECUTIVE DIRECTOR PROVIDES EDUCATION AND RESEARCH TO MEMBERS AND POLICYMAKERS RELATED TO EARLY CHILDHOOD EDUCATION THROUGH EXPERT TESTIMONY, RESEARCH REPORTS, AND THE ASSOCIATION WEBSITE. THE EXECUTIVE DIRECTOR PROVIDES RESEARCH AND INTERVIEWS TO THE MEDIA ON EARLY CHILDHOOD EDUCATION. Schedule C, Part II-B, Line 1g Examples of Activites $31,387 WAS PAID TO BARNES & THORNBURG, LLP FOR A GOVERNMENTAL AFFAIRS CONTRACT TO ASSIST IN AEYC TO PROVIDE EDUCATION AND RESEARCH ON EARLY CHILDHOOD EDUCATION TO POLICY MAKERS, GOVERNMENT OFFICIALS, LEGISLATORS, THEIR STAFF AND THE LEGISLATURE. SERVE ON STATE AND LOCAL COMMITTEES PROVIDING RESEARCH AND BEST PRACTICE ON EARLY CHILDHOOD EDUCATION. THE SCOPE OF ACTIVITES AND SERVICES UNDER THIS ARRANGEMENT ARE AS FOLLOWS: A. ASSIST INDIANA ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN ("IN AEYC") IN DEVELOPING STRATEGIES FOR EFFECTIVELY COMMUNICATING THE ASSOCIATION MISSION WITH GOVERNMENT OFFICIALS, POLICY MAKERS, LEGISLATORS AND THEIR STAFFS. B. BE AVAILABLE TO, AND IF REQUIRED, MEET AND DISCUSS PERTINENT ISSUES WITH INDIANA LEGISLATORS AND THEIR STAFF FOR THE PURPOSE OF INCEASING THE QUALITY OF EARLY CHILDHOOD EDUCATION THROUGH RESEARCH AND PRACTICE. C. ASSIST WITH THE PREPARATION OF ALL FILINGS TO BE IN COMPLIANCE WITH THE INDIANA LOBBYING LAWS. D. MONITOR AND, IF DESIRED, TESTIFY AT LEGISLATIVE INTERIM COMMITTEE HEARINGS ON MATTERS CONCERNING THE IN AEYC. E. MEET WITH GOVERNMENT OFFICIALS, LEGISLATORS AND LEGISLATIVE STAFF ON A REGULAR BASIS TO MAINTAIN A DIALOGUE ON PERTINENTEARLY CHILDHOOD ISSUES. Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY SEE DESCRIPTIONS BELOW. 26421 15677 10744 202251 177177 25074 35818 Postage Meter Deposit 693 Right-of-Use Assets 362340 363033 Lease Liabilities 373687 373687 X 9207052 0 0 9207052 0 0 9207052 9199552 0 0 9199552 0 0 9199552 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote Indiana AEYC is exempt from federal and Indiana income taxes under Section 501(c)(3) of the U.S. Internal Revenue Code and is not considered to be a private foundation. Guidance issued by the Financial Accounting Standards Board ("FASB") requires the Indiana AEYC to recognize a tax benefit only if it is more likely than not the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the more-likely-than-not test, no tax benefit is recorded. Indiana AEYC has examined this issue and has determined there are no material contingent tax liabilities or questionable tax positions. Indiana AEYC does not expect the total amount of unrecognized tax liabilities to significantly change in the next 12 months. Indiana AEYC recognizes interest and/or penalties related to income tax matters in income tax expense. Indiana AEYC did not have any amounts accrued for interest and penalties at June 30, 2024 and 2023. true SCHOLARSHIPS (T.E.A.C.H. Project, Non-Formal Child Development Associate (CDA) Project, On My Way Pre-K) 1410 3203407 ANNUAL CONFERENCE MEMBERSHIP SCHOLARSHIPS 1021 30630 Schedule I, Part II GRANTS TO DOMESTIC ORGANIZATIONS The total amount of grants and other assistance to domestic organizations and domestic governments reported on Form 990, Part IX, Line 1 is $236,786 for the fiscal year ended 6/30/2024. This amount represents grants provided to 390 organizations, all of which were under $5,000 per organization. Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. ALL SUB-RECIPIENT GRANTS ARE PROVIDED THROUGH A FORMAL CONTRACT. INDIANA AEYC MONITORS ALL GRANT ELIGIBILITY AND CONTRACT COMPLIANCE THROUGH MONTHLY REPORTS AND REGULAR MONITORING. INDIANA AEYC REQUIRES ALL SUB-RECIPIENTS TO PROVIDE DOCUMENTATION OF PROGRAM AND FINANCIAL COMPLIANCE WITH ALL STATE AND FEDERAL REGULATIONS. SCHOLARSHIPS AWARDED TO INDIVIDUALS, ARE PAID DIRECTLY TO THE EDUCATIONAL INSTITUTION, COLLEGE, OR UNIVERSITY OF THE SCHOLARSHIP RECIPIENT'S CHOICE AND ARE CREDITED TO THE RECIPIENT'S TUITION ACCOUNT. IN SOME CASES, GRANTS ARE GIVEN TO INDIVIDUALS AS A REIMBURSEMENT FOR EXPENDITURES. IN THESE CASES, THE SCHOLARSHIP RECIPIENT PRODUCES PROOF OF PURCHASE BEFORE THEY RECEIVE THE GRANT FUNDS. X X false false false false false false false false false Dianna Wallace Executive Director (thru 1/2024) 150380 0 0 0 600 0 6150 0 22421 0 179551 0 0 0 Christine Garza Director 11043 compensation as a "PD Advisor" related to our NonFormal CDA project false Form 990, Part III, Line 4d Description of other program services (Expenses $ 257,334 including grants of $ 30,630)(Revenue $ 403,032) INDIANA AEYC (IN AEYC) IS A STATEWIDE NONPROFIT WITH OVER 2,500 INDEPENDENT MEMBERS.INDIANA AEYC PROMOTES AND SUPPORTS HIGH QUALITY LEARNING FOR ALL CHILDREN, BIRTH THROUGH AGE EIGHT, AND THEIR FAMILIES, BY CONNECTING PRACTICE, POLICY, AND RESEARCH. INDIANA AEYC ADVANCES A DIVERSE, DYNAMIC EARLY CHILDHOOD PROFESSION AND SUPPORT ALL WHO CARE FOR, EDUCATE, AND WORK ON BEHALF OF YOUNG CHILDREN. IN AEYC IS THE STATE AFFILIATE OF THE NATIONAL ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN. INDIANA AEYC PROVIDES PROFESSIONAL DEVELOPMENT AT THE STATE AND LOCAL CHAPTER LEVEL, NATIONAL ACCREDITATION SUPPORT, PUBLIC POLICY AND RESEARCH CONNCECTED TO PRACTICE IN EARLY CHILDHOOD EDUCATION. Form 990, Part III, Line 4d Description of other program services (Expenses $ 6,910 including grants of $ 0) OTHER PROGRAMS: HEAD START COLLABORATION Form 990, Part VI, Line 1a Delegate broad authority to a committee THE INDIANA AEYC BOARD OF DIRECTORS IS ELECTED BY THE MEMBERSHIP. THE EXECUTIVE COMMITTEE IS ELECTED BY THE ENTIRE MEMBERSHIP WITH OFFICES ELECTED ON ALTERNATING YEARS TO PROVIDE CONSISTENCY AND EFFECTIVENESS. EACH OF THE LOCAL CHAPTER PRESIDENTS OR THEIR DESIGNEE SERVES AS A VOTING MEMBER OF THE BOARD OF DIRECTORS. THE ORGANIZATION BYLAWS DETAILS THE ROLE OF THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE SHALL HAVE AND EXERCISE ALL OF THE AUTHORITY OF THE BOARD OF DIRECTORS IN THE MANAGEMENT OF THE CORPORATION, EXCEPT WHERE PROHIBITED BY LAW. THE EXECUTIVE COMMITTEE SHALL CAUSE MINUTES OF ITS PROCEEDINGS TO BE KEPT AND FILED WITH THE MINUTES OF THE PROCEEDINGS OF THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE SHALL MEET AT THE CALL OF THE PRESIDENT OR AT THE WRITTEN REQUEST OF THREE (3) MEMBERS OF THE EXECUTIVE COMMITTEE IF NECESSARY IN THE INTERIM BETWEEN MEETINGS OF THE BOARD OF DIRECTORS TO CONSIDER AND TAKE ACTION UPON ANY BUSINESS OF THE CORPORATION. A COMPLETE REPORT OF EACH MEETING OF THIS COMMITTEE, INCLUDING THE TREASURER'S REPORT (IF APPLICABLE), SHALL BE MADE TO THE BOARD OF DIRECTORS AS SOON AS PRACTICABLE AFTER ANY MEETING. A MAJORITY OF THE MEMBERS OF THE EXECUTIVE COMMITTEE SHALL CONSTITUTE A QUORUM FOR THE TRANSACTION OF BUSINESS. A VOTE OF A MAJORITY OF EXECUTIVE COMMITTEE MEMBERS PRESENT AT A MEETING AT WHICH A QUORUM IS PRESENT SHALL BE REQUIRED FOR ACTION BY THE EXECUTIVE COMMITTEE. Form 990, Part VI, Line 4 Significant changes to organizational documents The organization's bylaws were amended during the fiscal year. The mission statement was revised to include "each and every child." Additionally, the officers of the organization no longer need to be residents of Indiana. Form 990, Part VI, Line 6 Classes of members or stockholders ALL MEMBERS OF INDIANA AEYC ARE ALSO MEMBERS OF THE NATIONAL ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN. THERE ARE THREE MEMBERSHIP CATEGORIES: STUDENT, REGULAR AND COMPREHENSIVE. ALL MEMBERS OF INDIANA AEYC/NAEYC HAVE THE RIGHT TO VOTE IN ELECTIONS AT THE STATE AND LOCAL CHAPTER LEVEL. ALL MEMBERS RECEIVE MEMBERSHIP BENEFITS INCLUDING PROFESSIONAL DEVELOPMENT OPPORTUNITIES, ACCREDITATION RECOGNITION AND SUPPORT, POLICY AND RESEARCH. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body ALL NAEYC/INDIANA AEYC MEMBERS HAVE THE RIGHT TO VOTE. THIS INCLUDES STUDENT MEMBERS, REGULAR MEMBERS, AND COMPREHENSIVE MEMBERS. THE BOARD OF DIRECTORS IS VOTED INTO TO OFFICE BY MEMBERS. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders ANY REVISIONS TO THE GOVERNING BYLAWS ARE SUBJECT TO APPROVAL BY THE FULL BOARD OF DIRECTORS. ALL MEMBERS ARE PROVIDED WITH A NOTICE ABOUT THE BOARD MEETING. Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 IS REVIEWED IN DETAIL BY THE ORGANIZATION'S MANAGEMENT AND THE EXECUTIVE COMMITTEE. THE FINAL FORM 990 IS DISTRIBUTED ELECTRONICALLY TO ALL OF THE MEMBERS OF THE BOARD OF DIRECTORS BEFORE IT IS FILED WITH THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy ALL BOARD MEMBERS AND EMPLOYEES MUST ANNUALLY, OR AT TIME OF CHANGE IN RELATIONSHIP, FILL OUT A CONFLICT OF INTEREST POLICY. ALL STATEMENTS ARE REVIEWED IN DETAIL BY THE ORGANIZATION'S MANAGEMENT AND EXECUTIVE COMMITTEE OF THE BOARD. IF A CONFLICT OF INTEREST EXISTS, THE MEMBER INVOLVED IN THE CONFLICT SHALL ABSTAIN FROM VOTING ON ISSUES RELATED TO THAT CONFLICT. Form 990, Part VI, Line 15a Process to establish compensation of top management official EACH YEAR THE INDIANA AEYC EXECUTIVE COMMITTEE DETERMINES THE APPROPRIATE AGENCYWIDE COMPENSATION INCREASE, IF ANY, USING COMPARABLE NON-PROFITS. EVERY 2 YEARS A COMPREHENSIVE WAGE AND SALARY COMPARABILITY STUDY IS CONDUCTED USING VARIOUS COMPENSATION STUDIES FOR COMPARABILITY DATA. THIS REVIEW IS DOCUMENTED IN THE MEETING MINUTES AND WAS CONDUCTED BY HUMAN RESOURCES. THE WAGE AND SALARY SURVEY WAS CONDUCTED IN AUGUST/SEPTEMBER 2021, AND THE RESULTS OF THE REVIEW WERE IMPLEMENTED IN OCTOBER 2021 AND OCTOBER 2022, AS FUNDING ALLOWED. THE NEXT STUDY IS SCHEDULED FOR LATE 2024/EARLY 2025 BASED ON STAFFING RESTRICTIONS. Form 990, Part VI, Line 15b Process to establish compensation of other employees EACH YEAR THE INDIANA AEYC EXECUTIVE COMMITTEE DETERMINES THE APPROPRIATE AGENCYWIDE COMPENSATION INCREASE, IF ANY, USING COMPARABLE NON-PROFITS. ANY APPLICABLE SALARY INCREASES ARE GIVEN BASED ON AVAILABLE BUDGETS AND THE WAGE AND SALARY SURVEY. Form 990, Part VI, Line 19 Required documents available to the public FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICIES ARE NOT REQUIRED DISCLOSURES PURSUANT TO INTERNAL REVENUE CODE (IRC) SECTION 6104. THESE DOCUMENTS ARE NOT AVAILABLE TO THE PUBLIC AT THIS TIME. Form 990, Part VIII, Line 1e GOVERNMENT GRANTS INDIANA AEYC RECEIVES GOVERNMENT FUNDS UNDER A COST REIMBURSEMENT TYPE CONTRACT INDIANA AEYC ENTERED INTO WITH THE OFFICE OF EARLY CHILDHOOD AND OUT OF SCHOOL LEARNING UNDER THE DIRECTION OF THE INDIANA FAMILY SOCIAL SERVICES ADMINISTRATION IN ADDITION TO A COUPLE OTHER FUNDERS UTILIZING COST REIMBURSEMENT CONTRACTS. THESE COST REIMBURSEMENT CONTRACTS REQUIRE INDIANA AEYC TO ALLOCATE A PORTION OF THE OPERATING EXPENSES TO ADMINISTRATION. THESE EXPENSES ARE NOT REIMBURSED UNDER THE CONTRACT AND THE ORGANIZATION NEEDS TO OBTAIN OUTSIDE FUNDING IN ORDER TO COVER THOSE COSTS. Form 990, Part VIII, Line 2f Other Program Service Revenue Other program activities - Total Revenue: 25394, Related or Exempt Function Revenue: 25394, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part IX, Line 7 Other Salaries and Wages THE INDIANA AEYC STAFF ARE AN INTEGRAL PART IN THE ORGANIZATION'S ABILITY TO PROVIDE THEIR PROGRAM SERVICES UNDER THE EXEMPT PURPOSE. THE T.E.A.C.H. (TEACHER EDUCATION AND COMPENSATION HELPS) PROJECT AND THE INDIANA NON FORMAL CHILD DEVELOPMENT ASSOCIATE (CDA) PROJECT REQUIRES STAFF TO DETERMINE ELIGIBILITY AND COMPLIANCE IN ORDER TO ENSURE ALL FEDERAL, STATE AND PROGRAM REQUIREMENTS ARE MET. DURING THIS FISCAL YEAR, THE STAFF IN THESE TWO PROJECTS ASSISTED 1,410 EARLY CHILDHOOD EDUCATORS OBTAIN CERTIFICATES, CREDENTIALS AND DEGREES. THE INDIANA ACCREDITATION PROJECT STAFF SUPPORTS EARLY CHILDHOOD EDUCATION PROGRAMS BY PROVIDING ONSITE TECHNICAL ASSISTANCE TO REACH NATIONAL ACCREDITATION AND THE HIGHEST LEVEL OF INDIANA'S QUALITY RATING AND IMPROVEMENT SYSTEM (PTQ). DURING THE FISCAL YEAR, THE INDIANA AEYC WORKFORCE SYSTEM PROJECT STAFF ASSISTED 256 EARLY CHILDHOOD EDUCATION FACILITIES OBTAIN OR MAINTAIN NATIONAL ACCREDITATION AND PROVIDED ONSITE TECHNICAL ASSISTANCE TO 134 EARLY CHILDHOOD FACILITIES ENROLLED IN INDIANA'S QUALITY RATING AND IMPROVEMENT SYSTEM (PTQ), FOR A TOTAL OF 390 UNIQUE PROGRAMS. ALL STAFF ARE PAID IN ACCORDANCE WITH WAGE AND SALARY STUDIES TO ENSURE APPROPRIATE USE OF FUNDS IN FULFILLING THE ORGANIZATION'S EXEMPT PURPOSE. Form 990, Part X, Line 3 Pledges and Grants Receivable THE AMOUNT LISTED ON THE PLEDGES AND GRANTS RECEIVABLE LINE ($1,015,182) CONSISTS ENTIRELY OF THE GRANT RECEIVABLES CREATED BY THE COST REIMBURSEMENT CONTRACT INDIANA AEYC ENTERED INTO WITH THE OFFICE OF EARLY CHILDHOOD AND OUT OF SCHOOL LEARNING UNDER THE DIRECTION OF THE INDIANA FAMILY SOCIAL SERVICES ADMINISTRATION. 100.00% OF THE GRANT RECEIVABLE WAS COLLECTED BY AUGUST 2024. Form 990, Part X, Line 17 Accounts Payable and Accrued Expenses THE FISCAL YEAR END (JUNE 30TH) COINCIDES WITHTHE END OF THE SPRING AND SUMMER TERMS AT THE HIGHER EDUCATION INSTITUTIONS, CREATING INCREASED ACCOUNTS PAYABLE ON THE BALANCE SHEET. THE OUTSTANDING PAYABLES DUE TO THE HIGHER EDUCATION INSTITUTIONS ON BEHALF OF THE T.E.A.C.H. SCHOLARSHIP RECIPIENTS WERE PAID ON RECEIPT OF THE CORRESPONDING GRANT RECEIVABLES. Form 990, General, Section B Name Change The name change box is checked to update the organization's name with the IRS as a formality. The IRS records show the name "Indiana Association for the Education of Children, Inc" which does not include the word "Young." The name difference was unknown to management until 2024. The organization's status as a state affiliate of NAEYC, previously filed tax returns and the Indiana Articles of Incorporation and all applicable state/federal filings include the word "Young" in the organization name.