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. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
INDIANA ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN INC
Employer identification number
31-1000350
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 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 monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 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) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
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
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)..
6
Public support. Subtract line 5 from line 4.
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
7
Amounts from line 4..
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (see instructions)
..................
12
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 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2013.
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—2012.
If the organization did not check a 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—2013.
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—2012.
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) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 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) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
4,423,114
5,218,295
4,191,573
4,337,372
4,848,600
23,018,954
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......
330,148
352,325
362,444
338,011
317,290
1,700,218
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
0
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
0
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
0
6
Total. Add lines 1 through 5.
4,753,262
5,570,620
4,554,017
4,675,383
5,165,890
24,719,172
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
0
0
0
0
0
0
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.
0
0
0
0
0
0
c
Add lines 7a and 7b..
0
0
0
0
0
0
8
Public support (Subtract line 7c from line 6.)
24,719,172
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
9
Amounts from line 6...
4,753,262
5,570,620
4,554,017
4,675,383
5,165,890
24,719,172
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
422
569
5,759
297
163
7,210
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
0
c
Add lines 10a and 10b.
422
569
5,759
297
163
7,210
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
0
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
..
0
0
1,105
193
933
2,231
13
Total support. (Add lines 9, 10c, 11, and 12.)..
4,753,684
5,571,189
4,560,881
4,675,873
5,166,986
24,728,613
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 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
99.960 %
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
99.960 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
0.020 %
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
0.020 %
19a
33 1/3% support tests—2013.
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—2012.
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) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information.
Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2013
Additional Data
Software ID:
13000248
Software Version:
2013v3.1
-
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.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
INDIANA ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN INC
Employer identification number
31-1000350
Return Reference
Explanation
FORM 990, PART III, LINE 1, ORGANIZATION MISSION
(CONTINUED FROM PART III, LINE 1) INDIANA AEYC HAS A 50-YEAR HISTORY OF PROMOTING AND SUPPORTING QUALITY CARE AND EDUCATION FOR ALL YOUNG CHILDREN, BIRTH THROUGH AGE EIGHT, IN INDIANA. OUR MISSION IS ACCOMPLISHED BY CONCENTRATING ON OFFERING PROFESSIONAL DEVELOPMENT FOR THOSE IN THE EARLY CARE AND EDUCATION FIELD, IMPROVING PROGRAM QUALITY, AND CHAMPIONING PUBLIC POLICY PERTINENT TO YOUNG CHILDREN. INDIANA AEYC CONDUCTS THE INDIANA EARLY CHILDHOOD CONFERENCE WHICH IS AN ANNUAL EVENT THAT BRINGS TOGETHER AN AVERAGE OF 3,500 EARLY CHILDHOOD PROFESSIONALS.
Form 990, Part VI, Sec A, Line 1a, Delegate broad authority to a committee
THERE SHALL BE, AND BY THE ADOPTION OF THESE BYLAWS THE BOARD OF DIRECTORS HEREBY CREATES, AN EXECUTIVE COMMITTEE OF THE CORPORATION, WHICH SHALL CONSIST OF THE OFFICERS OF THE CORPORATION. DURING INTERVALS BETWEEN MEETINGS OF THE BOARD OF DIRECTORS, 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. IN ADDITION, THE EXECUTIVE COMMITTEE, TO THE EXTENT SPECIFIED BY THE BOARD OF DIRECTORS, MAY EXERCISE THE AUTHORITY OF THE BOARD OF DIRECTORS, 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, Sec A, Line 6, Classes of members or stockholders
THE ORGANIZATION HAS TWO CLASSES OF MEMBERS. THE FIRST CLASS INCLUDES STUDENT MEMBERS, REGULAR MEMBERS, AND COMPREHENSIVE MEMBERS. ALL MEMBERS IN THE FIRST CLASS HAVE THE RIGHT TO VOTE ON WHO WILL SERVE ON THE BOARD OF DIRECTORS. THE SECOND CLASS INCLUDES ONE MEMBER, WHICH IS THE NATIONAL ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN (NAEYC). NAEYC HAS THE RIGHT TO RECEIVE THE ASSETS OF THE ORGANIZATION UPON DISSOLUTION.
Form 990, Part VI, Sec A, Line 7a, Members or stockholders electing members of governing body
THE FIRST CLASS OF MEMBERS, WHICH INCLUDES THE STUDENT MEMBERS, REGULAR MEMBERS, AND COMPREHENSIVE MEMBERS HAVE THE RIGHT TO VOTE ON WHO WILL SERVE ON THE BOARD OF DIRECTORS.
Form 990, Part VI, Sec A, Line 7b, Decisions requiring approval by members or stockholders
ANY REVISIONS TO THE GOVERNING BYLAWS ARE SUBJECT TO APPROVAL BY THE FULL MEMBERSHIP.
Form 990, Part VI, Sec B, Line 11b, Review of form 990 by governing body
THE FORM 990 IS REVIEWED IN DETAIL BY THE FINANCE/AUDIT COMMITTEE AND BY THE ORGANIZATION'S MANAGEMENT. THE FINAL FORM 990 IS DISTRIBUTED ELECTRONICALLY TO ALL OF THE MEMBERS OF THE GOVERNING BODY BEFORE IT IS FILED WITH THE IRS.
Form 990, Part VI, Sec B, 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 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, Sec B, Line 15a, Process to establish compensation of top management official
EVERY 2 YEARS A COMPREHENSIVE WAGE AND SALARY COMPARABILITY STUDY IS CONDUCTED USING VARIOUS COMPENSATION STUDIES FOR COMPARABILITY DATA. EACH YEAR THE INDIANA AEYC EXECUTIVE COMMITTEE DETERMINES THE APPROPRIATE AGENCY WIDE COMPENSATION INCREASE IF ANY USING COMPARABLE NON-PROFITS. THIS REVIEW IS DOCUMENTED IN THE MEETING MINUTES AND WAS LAST CONDUCTED OCTOBER 2013.
Form 990, Part VI, Sec B, Line 15b, Process to establish compensation of other employees
EVERY 2 YEARS A COMPREHENSIVE WAGE AND SALARY COMPARABILITY STUDY IS CONDUCTED USING VARIOUS COMPENSATION STUDIES FOR COMPARABILITY DATA. EACH YEAR THE INDIANA AEYC EXECUTIVE COMMITTEE DETERMINES THE APPROPRIATE AGENCY WIDE COMPENSATION INCREASE IF ANY USING COMPARABLE NON-PROFITS. THIS REVIEW IS DOCUMENTED IN THE MEETING MINUTES AND WAS LAST CONDUCTED OCTOBER 2013.
Form 990, Part VI, Sec C, 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.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.