2026-07-24T08:23:38-05:00 2025-12-31 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2025-01-01 300414415 DISTRICT OF COLUMBIA ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN (DCAEYC) DIST 2023619404 700 PENNSYLVANIA AVENUE SE 2073 WASHINGTON DC 20003 BERNA ARTIS EXECUTIVE DIRECTOR 2023619404 2026-07-24 1 RICHARD J LOCASTRO CPA P00288314 3019519090 2025 2025-03-06 01:10:19Z BERNA ARTIS 700 PENNSYLVANIA AVENUE SE 2073 WASHINGTON DC 20003 16932 0 X WWW.DCAEYC.ORG X 2016 DC SEE PART III, LINE 1. 7 7 0 10 0 0 409427 0 19121 16453 0 0 0 479 428548 16932 0 1500 0 0 68269 96000 0 0 0 251365 156743 319634 254243 108914 -237311 609074 370635 13104 11976 595970 358659 TO LEAD EFFORTS TO STRENGTHEN THE EARLY CARE AND EDUCATION SYSTEM IN THE DISTRICT OF COLUMBIA FOR THE BENEFIT OF YOUNG CHILDREN. 0 0 126432 1500 16453 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. 126432 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 0 0 0 0 0 0 0 0 0 0 0 1 5 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 1 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X BERNA ARTIS 2022579528 5528 HARTFIELD AVENUE CAMP SPRINGS MD 20746 BEATRIZ BARROS PRESIDENT 2.00 X X 0 0 0 STEPHEN O'CONNOR TREASURER 2.00 X X 0 0 0 MAU CASTRO VP OF PROGRAMS 2.00 X X 0 0 0 ROSA MORAES AT LARGE 1.00 X 0 0 0 ARSHAD ALI AT LARGE 1.00 X 0 0 0 ALETHEA ETTINOFF AT LARGE 1.00 X 0 0 0 KAMREN ROLLINS AT LARGE 0.50 X 0 0 0 BERNA ARTIS EXECUTIVE DIRECTOR (FROM 3/1/2025) 40.00 X 96000 0 0 96000 0 0 0 0 0 0 0 MEMBERSHIPS 900099 16453 16453 16453 MISCELLANEOUS 900099 479 479 479 16932 16453 0 479 X 1500 1500 96000 57600 38400 37293 37293 68208 40925 27283 1461 1461 388 388 7013 7013 27056 13528 13528 10918 10918 371 371 TRAINING EXPENSE 2500 2500 OTHER EXPENSES 553 553 EVENT EXPENSES 500 500 TAXES AND LICENSES 210 210 272 272 254243 126432 127811 0 607074 370635 2000 0 609074 370635 11104 11976 2000 0 13104 11976 X 479532 358659 116438 0 595970 358659 609074 370635 -237311 0 X 0 0 0 X 370000 343568 347101 409427 0 1470096 370000 343568 347101 409427 1470096 1147609 322487 2925 5850 8000 0 16775 2950 479 3429 1490300 155455 0.21640 0.23910 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 2025, IS 21.64%, 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 21.64%, 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 2025, 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). FORM 990, PART VI, SECTION A, LINE 4 THE BY-LAWS WERE UPDATED FOR SEVERAL PARTS OF THE DOCUMENT. THE MAIN FOCUS WAS BOARD MEMBER TERMS ELECTION PROTOCOLS AS WELL AS BOARD MEMBER RESPONSIBILITIES, BUT THESE WERE NOT THE ONLY CHANGES. THE POLICIES AND PROCESSES WERE ALSO UPDATED TO REFLECT THE BEST CURRENT PRACTICE. 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 USING THE SALARY OF THE FORMER EXECUTIVE DIRECTORS AS WELL AS COMPARABLE ORGANIZATIONS IN CONJUNCTION WITH THE FUNDINGS OF THE ORGANIZATION. THE LAST COMPENSATION REVIEW WAS IN FEBRUARY 2025 AND THE PROCESS WAS DOCUMENTED IN THE BOARD MINUTES. 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 40,925. MANAGEMENT AND GENERAL EXPENSES 27,283. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 68,208.