Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 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. | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (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 VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 1,240,815 | 1,254,331 | 1,419,282 | 4,228,564 | 7,017,527 | 15,160,519 |
| 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 | 4,857 | 361,214 | 128,343 | 143,472 | 121,437 | 759,323 |
| 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 | 1,245,672 | 1,615,545 | 1,547,625 | 4,372,036 | 7,138,964 | 15,919,842 |
| 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.) | 15,919,842 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 1,245,672 | 1,615,545 | 1,547,625 | 4,372,036 | 7,138,964 | 15,919,842 |
| 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 on 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 VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 1,245,672 | 1,615,545 | 1,547,625 | 4,372,036 | 7,138,964 | 15,919,842 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2024 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2024 |
(iii) Distributable Amount for 2024 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2024 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2024: | ||||
| a From 2019....... | ||||
| b From 2020....... | ||||
| c From 2021....... | ||||
| d From 2022....... | ||||
| e From 2023....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2024 distributable amount | ||||
|
i
Carryover from 2019 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2024 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2024 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2024, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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6
Remaining underdistributions for 2024. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2025. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2020..... | ||||
| b Excess from 2021..... | ||||
| c Excess from 2022..... | ||||
| d Excess from 2023..... | ||||
| e Excess from 2024..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | THE VERMONT ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN (VTAEYC) ADVANCES EQUITY AND EXCELLENCE IN EARLY CHILDHOOD EDUCATION WITH EARLY CHILDHOOD EDUCATORS AS OUR FOUNDATION. AS A MEMBERSHIP ORGANIZATION, WE PROVIDE RESOURCES AND ADVOCATE FOR POLICIES THAT MOVE EARLY CHILDHOOD EDUCATION FORWARD NOW AND FOR THE FUTURE. |
| FORM 990, PAGE 2, PART III, LINE 4A | EARLY CHILDHOOD EDUCATOR CAREER SUPPORTS - VTAEYC PROVIDES CAREER ADVANCEMENT SUPPORT IN PARTNERSHIP WITH THE VERMONT DEPARTMENT OF CHILDREN AND FAMILIES CHILD DEVELOPMENT DIVISION AND OTHER FUNDERS TO RECRUIT, RETAIN, AND SUPPORT THE SKILLED AND DYNAMIC WORKFORCE NEEDED TO PROVIDE HIGH-QUALITY ECE TO VERMONT'S CHILDREN. VTAEYC CONDUCTED OUTREACH VISITS TO MORE THAN 25 EARLY CHILDHOOD EDUCATION PROGRAMS, PROVIDED RESOURCES AND MATERIALS TO APPROXIMATELY TEN WORKFORCE RECRUITMENT EVENTS, COMPLETED MORE THAN 15 CAREER SUPPORTS PRESENTATIONS AND HOSTED MULTIPLE FAMILY CHILDCARE RECOGNITION AND RECRUITMENT EVENTS TO PROMOTE EARLY CHILDHOOD EDUCATOR CAREER PATHWAYS AND RESOURCES. VTAEYC DISTRIBUTED SCHOLARSHIPS AND GRANTS TO OVER 300 EARLY CHILDHOOD EDUCATORS (ECE) THROUGH PROGRAMS SUCH AS TEACHER EDUCATION AND COMPENSATION HELPS (T.E.A.C.H.) AND OTHER SCHOLARSHIPS, STUDENT LOAN REPAYMENT ASSISTANCE AND OTHER GRANTS. VTAEYC COORDINATED INCENTIVES, AND MENTORSHIP FOR 18 APPRENTICES AND MENTORS SPONSORED BY 14 CENTER BASED CHILDCARE PROGRAMS (CBCCP) IN VERMONT'S EARLY CHILDHOOD EDUCATION REGISTERED APPRENTICESHIP PROGRAM. VTAEYC COORDINATED INCENTIVES AND MENTORSHIP OF 31 YOUTH AND HOSTING BY 24 CBCCP IN THE YOUTH APPRENTICESHIP PROGRAM. VTAEYC DISTRIBUTED FINANCIAL INCENTIVES TO OVER 525 ECE EARNING CREDENTIALS IN VERMONT'S PROFESSIONAL DEVELOPMENT SYSTEM. VTAEYC HOSTED VERMONT'S LARGEST ECE PROFESSIONAL DEVELOPMENT EVENT, AN ANNUAL FALL CONFERENCE, PROVIDING OVER 1,350 DOCUMENTATION OF PROFESSIONAL DEVELOPMENT (DPD) FORMS TO CONFERENCE ATTENDEES. ADDITIONALLY VTAEYC SPONSORED OVER 240 PROFESSIONAL DEVELOPMENT TRAINING EVENTS PROVIDING MORE THAN 2,500 DOCUMENTATION OF PROFESSIONAL DEVELOPMENT FORMS TO EARLY CHILDHOOD EDUCATORS. |
| FORM 990, PAGE 2, PART III, LINE 4B | EARLY CHILDHOOD EDUCATION PROGRAM SUPPORTS - VTAEYC PARTNERS WITH VERMONT'S CHILD DEVELOPMENT DIVISION (CDD) TO SUPPORT A CULTURE OF QUALITY THROUGHOUT VERMONT'S EARLY CHILDHOOD EDUCATION PROGRAMS BY OFFERING PROGRAM SUPPORTS UNDER ITS SPARQS PROGRAM (SYSTEM FOR PROGRAM ACCESS TO RESOURCES FOR QUALITY SUPPORTS), DISTRIBUTING GRANTS FOR EARLY CHILDHOOD PROGRAM ACCREDITATION FEES, AND DISTRIBUTING PROGRAM QUALITY INCENTIVES. IN THE SPARQS PROGRAM, VTAEYC PROVIDED 1,179 QUALITY IMPROVEMENT COACHING AND TECHNICAL ASSISTANCE ENGAGEMENTS; 439 ASSESSMENTS FOR VERMONT'S STEP AHEAD RECOGNITION SYSTEM (STARS); AND PROVIDED ADMINISTRATION FOR 16 VERMONT EARLY CHILDHOOD NETWORKS, FACILITATING 1084 ENGAGEMENTS. VTAEYC DISTRIBUTED FIVE PROGRAM ACCREDITATION INCENTIVES AND 209 QUALITY INCENTIVES TO ECE PROGRAMS. |
| FORM 990, PAGE 2, PART III, LINE 4C | ADVOCACY - VTAEYC ELEVATED THE VOICES OF EARLY CHILDHOOD EDUCATORS BY COMMUNICATING FEEDBACK RECEIVED OR FACILITATING THE EARLY CHILDHOOD EDUCATOR'S TESTIMONY TO APPROPRIATE STAKEHOLDERS. VTAEYC OFFERED MONTHLY "ROUNDTABLE" DISCUSSIONS TO RECEIVE FEEDBACK FROM EARLY CHILDHOOD EDUCATORS AND STAKEHOLDERS STATEWIDE REGARDING UPDATES TO THE LEGISLATION, CAREER SUPPORTS FOR EARLY CHILDHOOD EDUCATORS LOOKING AHEAD TO QUALIFY FOR LICENSURE, THE UNIFYING FRAMEWORK FOR THE EARLY CHILDHOOD PROFESSION, AND WHY RECOGNITION OF THE PROFESSION MATTERS. VTAEYC ALSO ELEVATED EARLY CHILDHOOD EDUCATOR'S VOICES BY OBTAINING FEEDBACK DURING ADMINISTRATION OF ITS PROGRAMS AND PROVIDING THIS INFORMATION ON RESOURCES NEEDED FOR, AND BARRIERS TO, HIGH-QUALITY EARLY CHILDHOOD EDUCATION TO FUNDERS AND PROGRAM MANAGERS WHICH HAS RESULTED IN NEW FUNDING OPPORTUNITIES, CHANGES TO PROGRAMS, AND CHANGES TO POLICY. VTAEYC PROVIDED LEADERSHIP AND ADVOCACY DEVELOPMENT WITH PHILANTHROPIC GRANTS BY IMPLEMENTING THE 9-MONTH VTAEYC EXCHANGE FELLOWSHIP PROGRAM. THIS FELLOWSHIP PROGRAM FOCUSED ON "ADVOCACY THROUGH ACTION" THROUGH THE LENS OF FOUR INTERSECTIONS: EARLY CHILDHOOD EDUCATION AND COMMUNITY, EQUITY, CREATIVE ARTS AND PLANET. EIGHT FELLOWS COMPLETED THE PROGRAM, INCLUDING COMPLETING CAPSTONE PROJECTS AND SERVING AS TABLE FACILITATOR AT VERMONT'S EARLY CHILDHOOD DAY AT THE LEGISLATURE. VTAEYC ADVOCATED TO ADVANCE THE VISION IN THE UNIFYING FRAMEWORK FOR THE EARLY CHILDHOOD PROFESSION BY COLLABORATING/COORDINATING WITH ADVOCATES AND STAKEHOLDERS ENGAGING WITH AND RESPONDING TO THE STATE (VT) OFFICE OF PROFESSIONAL REGULATION SUNRISE REVIEW FOR ECE TO BECOME A REGULATED PROFESSION; AND PROVIDING EXPERT TESTIMONY TO THE VERMONT SENATE GOVERNMENT OPERATIONS COMMITTEE, THE SENATE COMMITTEE ON FINANCE, AND THE SENATE APPROPRIATIONS COMMITTEE DURING THE 2025 LEGISLATIVE SESSION. VTAEYC OFFERED MONTHLY "ROUNDTABLE" DISCUSSIONS TO INFORM EARLY CHILDHOOD EDUCATORS AND STAKEHOLDERS STATEWIDE OF UPDATES TO THE LEGISLATION, CAREER SUPPORTS FOR EARLY CHILDHOOD EDUCATORS LOOKING AHEAD TO QUALIFY FOR LICENSURE, AND TO PROVIDE BACKGROUND INFORMATION ON THE UNIFYING FRAMEWORK AND WHY RECOGNITION OF THE PROFESSION MATTERS. VTAEYC PROVIDED WEEKLY UPDATES TO THE MEMBERS OF THE VERMONT EARLY CHILDHOOD ADVOCACY ALLIANCE AND BIWEEKLY UPDATES TO THE LET'S GROW KIDS POLICY ADVISORY WORK GROUP THROUGHOUT THE LEGISLATIVE SESSION. |
| FORM 990, PAGE 2, PART III, LINE 4D | MEMBERSHIP - VTAEYC MEMBERS ARE THE HEART OF THE ORGANIZATION, AND OUR MEMBERSHIP OFFERS BENEFITS IN COLLABORATION WITH NAEYC. VTAEYC IS VERMONT'S LARGEST PROFESSIONAL MEMBERSHIP ORGANIZATION SERVING 728 EARLY CHILDHOOD EDUCATORS WHOSE VISION IS THAT VERMONT'S CHILDREN THRIVE AND REALIZE THEIR TRUE PROMISE IN SUPPORTIVE COMMUNITIES. VTAEYC'S BENEFITS INCLUDE MEMBER DISCOUNTS TO OUR ANNUAL CONFERENCE, PHILANTHROPICALLY FUNDED GRANTS FOR WEEK OF THE YOUNG CHILD COMMUNITY ACTIVITIES, AND NETWORKING OPPORTUNITIES. VTAEYC PROVIDED FIVE GRANTS TO MEMBER AFFILIATED PROGRAMS PROVIDING WEEK OF THE YOUNG CHILD COMMUNITY ACTIVITIES. |
| FORM 990, PAGE 6, PART VI, LINE 11B | AN OUTSIDE CPA PREPARES THE 990 WITH INFORMATION PROVIDED BY MANAGEMENT. WHEN COMPLETED, IT IS REVIEWED BY THE EXECUTIVE DIRECTOR AND OTHER BOARD MEMBERS AS DEEMED REASONABLE AND NECESSARY. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE BOARD OF DIRECTORS AND EXECUTIVE DIRECTOR MONITOR COMPLIANCE WITH THE POLICY. |
| FORM 990, PAGE 6, PART VI, LINE 15A | SALARIES ARE DETERMINED IN ACCORDANCE WITH THE SCOPE OF WORK RESPONSIBILITIES OUTLINED ON JOB DESCRIPTIONS BY THE BOARD AFTER MARKET ANALYSIS AND BASED ON BUDGET GUIDELINES. SALARIES ARE SET AT THE DATE OF HIRE AND RAISES ARE REVIEWED ANNUALLY. |
| FORM 990, PAGE 6, PART VI, LINE 15B | SEE RESPONSE FOR 15A ABOVE. |
| FORM 990, PAGE 6, PART VI, LINE 19 | INFORMATION IS PROVIDED UPON REQUEST |
| Software ID: | |
| Software Version: |