Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
EXCEPTIONAL CHILDREN'S ASSISTANCE CENTER INC
Employer identification number
58-1715420
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
23,952
42,133
37,814
24,164
13,579
141,642
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3..
23,952
42,133
37,814
24,164
13,579
141,642
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
75,080
6
Public Support. Subtract line 5 from line 4.
66,562
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
7
Amounts from line 4..
23,952
42,133
37,814
24,164
13,579
141,642
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
3,210
10,859
1,608
1,149
1,621
18,447
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
15,250
31,897
19,610
68,266
27,869
162,892
11
Total support (Add lines 7 through 10).
322,981
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
2,369,226
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
20.610 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
24.610 %
16a
33 1/3% support test—2010.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2009.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2010.
If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2009.
If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported organization
..............................................
18
Private Foundation
If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions
...................................................
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public Support (Subtract line 7c from line 6.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
9
Amounts from line 6...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
13
Total support (Add lines 9, 10c, 11 and 12.).
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2010 (line 8 column (f) divided by line 13 column (f))
.........
15
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2010.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2009.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
ECAC MEETS THE "FACTS-AND-CIRCUMSTANCES" TEST UNDER REG. 1.170A-9T(F)(3). THE PERCERNTAGE OF PUBLIC SUPPORT IS OVER 10%. ECAC MAINTAINS A CONTINUOUS PROGRAM FOR THE SOLICIATION OF FUNDS FROM THE GENERAL PUBLIC AND FOUNDATIONS. ECAC USES DIRECT MAIL AND TELEPHONE SOLICIATION IN ADDITION TO PERSONAL CONTACTS. DURING 2010, ECAC RECEIVED DONATIONS FROM --- 55 INDIVIDUALS, 3 COMBINED CAMPAIGNS, AND 1 FOUNDATION. ECAC USES THE DONATIONS TO PROVIDE THE FOLLOWING BENEFITS: AWARDS TO OUTSTANDING HIGH SCHOOL STUDENT WITH DISABILITY STAFF TIME TO SUPPLEMENT FUNDED PROJECTS TECHONOLY AND MATERIALS NOT FUNDED BY GRANTS CONSULTANTS ECAC HAS AN INDEPENDENT BOARD OF DIRECTORS WHICH REPRESENTS ALL ELEMENTS OF ITS TARGET POPULATION. THE BOARD HAS PARENTS, EDUCATORS, RESOURCE PROVIDERS, AND OTHERS WHO SUPPORT CHILDREN.
Explanation
Schedule A (Form 990 or 990-EZ) 2010
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
EXCEPTIONAL CHILDREN'S ASSISTANCE CENTER INC
Employer identification number
58-1715420
Identifier
Return Reference
Explanation
ORGANIZATION'S MISSION
FORM 990 - ORGANIZATION'S 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.
SECOND ACHIEVEMENT DESCRIPTION
FORM 990, PAGE 2, PART III, LINE 4B
YEAR THE PTI PROJECT RESPONDED TO ALMOST 38,714 REQUESTS FOR INFORMATION FROM ALL NC COUNTIES AND PROVIDED ACCESS TO AN ECAC WORKSHOP IN THEIR AREA TO FAMILIES IN 69 NC COUNTIES.
ALL OTHER ACHIEVEMENTS DESCRIPTION
FORM 990, PAGE 2, PART III, LINE 4D
ECAC'S NC FAMILY TO FAMILY HEALTH INFORMATION CENTER (F2FHIC)PROVIDES INFORMATION AND SUPPORT TO FAMILIES WITH CHILDREN WHO HAVE SPECIAL HEALTH CARE NEEDS,INCLUDING INFORMATION ABOUT THE NC MEDICAID WAIVER PROGRAM, PRIVATE AND PUBLIC HEALTH INSURANCE, AND MEDICAL HOME. F2FHIC IS PRIMARILY FUNDED BY THE US DEPARTMENT OF HEALTH AND HUMAN SERVICES, HEALTH RESOURCES AND SERVICES ADMINISTRATION. THIS YEAR THE F2FHIC PROVIDED EDUCATIONAL OPPORTUNITIES THROUGH WORKSHOPS,PRESENTATIONS, AND EXHIBITS; ASSISTED PARENTS AND PROFESSIONALS THROUGH ONE-ON-ONE ASSISTANCE OR TRAINING EVENTS; AND DISTRIBUTED PIECES OF INFORMATIONAL MATERIALS.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990
FORM 990, PAGE 6, PART VI, LINE 11B
NO REVIEW WAS OR WILL BE CONDUCTED.
ENFORCEMENT OF CONFLICTS POLICY
FORM 990, PAGE 6, PART VI, LINE 12C
EACH YEAR, ALL MEMBERS OF THE ECAC BOARD OF DIRECTORS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT THAT LISTS ALL BUSINESS, VOLUNTEER, AND PERSONAL RELATIONSHIPS THAT HAVE THE POTENTIAL OF POSING A CONFLICT OF INTEREST WITH ECAC BUSINESS. IN ADDITION, BOARD MEMBERS ARE ENCOURAGED TO IDENTIFY ANY CONFLICTS OF INTERESTS AS BOARD BUSINESS IS BEING CONDUCTED, AND THE NOMINATION COMMITTEE CONSIDERS POSSIBLE CONFLICTS DURING THE PROCESS OF SELECTING NEW BOARD MEMBERS. BOARD 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. THE ECAC PERSONNEL POLICIES ALSO CONTAIN A CONFLICT OF INTEREST POLICY. THE POLICY IS REVIEWED WITH ALL NEW STAFF MEMBERS AS A PART OF THE STAFF ORIENTATION PROCESS, AND STAFF MEMBERS ARE REQUIRED TO SIGN THE CONFLICT OF INTEREST STATEMENT. THE POLICY IS PERIODICALLY REVIEWED AT STAFF MEETINGS, AND PROJECT MANAGERS ARE RESPONSIBLE FOR COMPLIANCE OVER SITE. A STAFF MEMBER WHO DOES NOT FOLLOW THE CONFLICT OF INTEREST POLICY WILL EITHER RECIEVE A WRITTEN WARNING OR BE TERMINATED, DEPENDING ON THE SEIOUSNESS OF THE INFRACTION AND DEGREE OF HARM TO ECAC.
COMPENSATION PROCESS FOR TOP OFFICIAL
FORM 990, PAGE 6, PART VI, LINE 15A
THE ECAC BOARD OF DIRECTORS DETERMINED THE EXECUTIVE DIRECTOR'S SALARY BASED ON A PERFORMANCE REVIEW AND ANALYSIS OF A SALARY STUDY CONDUCTED BY THE NC CENTER FOR NON-PROFITS. THE BOARD CONSIDERED THE RANGE OF SALARIES OF EXECUTIVE DIRECTORS OF NC NON-PROFIT ORGANIZATIONS OF SIMILAR SIZE AND YEARS OF EXPERIENCE WHEN DETERMINING THE SALARY.
COMPENSATION PROCESS FOR OFFICERS
FORM 990, PAGE 6, PART VI, LINE 15B
ECAC'S OFFICERS ARE BOARD VOLUNTEERS AND NOT COMPENSATED. ECAC HAS NO KEY EMPLOYEES.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION
FORM 990, PAGE 6, PART VI, LINE 19
THE FORM 990 AND IRS 501(C)(3) DETERMINATION LETTER ARE AVAILABLE TO THE PUBLIC UPON REQUEST. COPIES WILL BE PROVIDED IMMEDIATELY IN THE CASE OF IN-PERSON REQUESTS. REQUESTS RECEIVED BY WRITTEN, PHONE, FAX, OR E-MAIL MEANS WILL BE HONORED BY DIRECTING THE REQUESTORS TO OUR WEBSITE AND GUIDESTAR. THE CURRENT FORM 990 (NOT INCLUDING SCHEDULE B), FORM 1023, CONFLICT OF INTEREST POLICY, AND THE ANNUAL REPORT CAN BE FOUND ON THE ORGANIZATION'S WEBSITE IN ADOBE FORMAT. COPIES OF PREVIOUS FORM 990'S CAN BE REQUESTED. HARD COPIES CAN BE REQUESTED FROM THE ECAC OFFICE, AND WE RESERVE THE RIGHT TO CHARGE A REASONABLE COPYING FEE PLUS ACTUAL POSTAGE.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2010
Additional Data
Software ID:
Software Version:
-
TIN:
TY 2010 AveragingAttachment
Name:
EXCEPTIONAL CHILDREN'S ASSISTANCE
CENTER INC
EIN: 58-1715420
Explanation:
2010 IS THE FIRST YEAR ECAC HAS ENGAGED A LOBBYIST.