Association For Childhood Education International, California Association For Childhood Education International in Mission Viejo, California (CA)

Association For Childhood Education International, California Association For Childhood Education International
Employer Identification Number (EIN)	530204666
Name of Organization	Association For Childhood Education International
Secondary Name	California Association For Childhood Education International
In Care of Name	Roxane Moore
Address	26261 Papagayo Drive, Mission Viejo, CA 92691
Website	http://ca-ACEI.com
Activities	Other school related activities
Subsection	Educational Organization
Ruling Date	12/1952
Deductibility	Contributions are deductible
Foundation	Organization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
Organization	Association
Exempt Organization Status	Unconditional Exemption
Tax Period	2011
Assets	$5,000,000 to $9,999,999
Income	$5,000,000 to $9,999,999
Filing Requirement	990 (all other) or 990EZ return
Asset Amount	$7,998,422
Amount of Income	$8,031,498
Form 990 Revenue Amount	$2,950,033

Non-representatives - add comments:

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

	2012	2013
Checklist
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?	No	No
Is the organization required to complete Schedule B, Schedule of Contributors?	No	No
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?	No	No
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?	No	No
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?	No	No
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?	No	No
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?	No	No
Did the organization maintain collections of works of art, historical treasures, or other similar assets?	No	No
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?	No	No
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?	No	No
Did the organization report an amount for land, buildings, and equipment?	Yes	Yes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?	No	No
Did the organization report an amount for investments-program related that is 5% or more of its total assets?	No	No
Did the organization report an amount for other assets that is 5% or more of its total assets?	No	No
Did the organization report an amount for other liabilities?	No	No
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?	Yes	Yes
Did the organization obtain separate, independent audited financial statements for the tax year?	No	No
Was the organization included in consolidated, independent audited financial statements for the tax year?	Yes	Yes
Is the organization a school described in section 170(b)(1)(A)(ii)?	No	No
Did the organization maintain an office, employees, or agents outside of the United States?	No	No
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?	No	No
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?	No	No
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?	No	No
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?	No	No
Did the organization report more than $15,000 total of fundraising event gross income and contributions?	No	No
Did the organization report more than $15,000 of gross income from gaming activities?	No	No
Did the organization operate one or more hospital facilities?	No	No
Did the organization attach a copy of its audited financial statements?	No	No
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?	No	No
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?	No	No
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?	No	No
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?	No	No
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?	No	No
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?	No	No
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?	No	No
Did the organization engage in an excess benefit transaction with a disqualified person during the year?	No	No
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?	No	No
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?	No	No
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?	No	No
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?	No	No
A family member of a current or former officer, director, trustee, or key employee?	No	No
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?	No	No
Did the organization receive more than $25,000 in non-cash contributions?	No	No
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?	No	No
Did the organization liquidate, terminate, or dissolve and cease operations?	No	No
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?	No	No
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?	No	No
Was the organization related to any tax-exempt or taxable entity?	Yes	Yes
Did the organization have a controlled entity within the meaning of section 512(b)(13)?	Yes	Yes
Did the organization make any transfers to an exempt non-charitable related organization?	No	No
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?	No	No

	2011	2012	2013
Statements Regarding Other IRS Filings and Tax Compliance
The number reported in Box 3 of Form 1096		11	8
The number of Forms W-2G		0	0
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?		Yes	Yes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return		15	13
Did the organization file all required federal employment tax returns?		Yes	Yes
Did the organization have unrelated business gross income of $1,000 or more during the year?	Yes	Yes	Yes
Has it filed a Form 990-T for this year?		Yes	Yes
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?		Yes	Yes
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?		No	No
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?		No	No
Did the organization file Form 8886-T?		No	No
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?		No	No
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?		No	No
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?		Yes	Yes
Did the organization notify the donor of the value of the goods or services provided?		Yes	Yes
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?		No	No
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?		No	No
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?		No	No
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?		No	No
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?		No	No
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?		No	No
Did the sponsoring organization make any taxable distributions under section 4966?		No	No
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?		No	No
Initiation fees and capital contributions	$0	$0	$0
Gross receipts for public use of club facilities	$0	$0	$0
Gross income from members or shareholders	$0	$0	$0
Gross income from other sources	$0	$0	$0
Is the organization filing Form 990 in lieu of Form 1041?		No	No
The amount of tax-exempt interest received or accrued during the year		$0	$0
Is the organization licensed to issue qualified health plans in more than one state?		No	No
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans		$0	$0
The amount of reserves on hand		$0	$0
Did the organization receive any payments for indoor tanning services during the tax year?		No	No
Has it filed a Form 720 to report these payments?		No	No

	2012	2013
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization	$98,890	$97,700
Total reportable compensation from related organizations	$0	$0
Total estimated amount of other compensation from the organization and related organizations	$4,753	$5,000
Total number of individuals who received more than $100,000 of reportable compensation from the organization	0	0
Total number of independent contractors who received more than $100,000 of compensation from the organization	0	0

	2011	2012	2013
Statement of Revenue
Total revenue	$1,952,137	$1,940,212	$2,950,033
Contributions, Gifts, Grants and Other Similar Amounts	$432,950	$286,978	$5,619
Program Service Revenue	$635,231	$481,553	$462,805
541800		$94,462	$168,687
541800		$160,415	$88,733
Direct Mail Advertising		$226,676	$205,385
All other program service revenue		$0	$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)	$59,596	$76,745	$105,823
Income from investment of tax-exempt bond proceeds	$0	$0	$0
Royalties	$619,999	$782,879	$754,108
Net rental income	$0	$0	$0
Net gain/loss from sales of assets other than inventory	$198,177	$312,032	$1,520,372
Gross amount from sales of assets other than inventory (Securities / Other)	$1,099,994 / $0	$1,382,263 / $0	$5,306,837 / $1,295,000
Less: cost or other basis and sales expenses (Securities / Other)	$901,817 / $0	$1,070,231 / $0	$4,172,510 / $908,955
Gain or (loss) (Securities / Other)	$198,177 / $0	$312,032 / $0	$1,134,327 / $386,045
Net income/loss from fundraising events	$0	$0	$0
Net income/loss from gaming activities	$0	$0	$0
Net income/loss from sales of inventory	$0	$0	$0
Miscellaneous Revenue	$6,184	$25	$101,306
900099		$25	$101,306
All other revenue		$0	$0

	2011	2012	2013
Statement of Functional Expenses
Total functional expenses	$1,576,232	$1,472,055	$1,436,886
Grants and other assistance to domestic organizations and domestic governments		$0	$0
Grants and other assistance to domestic individuals		$0	$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals		$0	$0
Benefits paid to or for members		$0	$0
Compensation of current officers, directors, trustees, and key employees	$92,108	$98,890	$100,000
Compensation not included above, to disqualified persons		$0	$0
Other salaries and wages	$576,823	$460,194	$382,971
Pension plan accruals and contributions		$27,271	$27,066
Other employee benefits		$37,426	$22,140
Payroll taxes	$53,836	$46,549	$37,766
Fees for services (non-employees)
Management		$0	$0
Legal		$100,885	$78,190
Accounting		$15,397	$15,131
Lobbying		$0	$0
Professional fundraising services	$0	$0	$0
Investment management fees		$58,402	$66,938
Other		$0	$0
Advertising and promotion		$19,643	$9,184
Office expenses		$68,333	$68,041
Information technology		$37,058	$34,020
Royalties		$0	$0
Occupancy		$0	$73,232
Travel		$15,083	$24,373
Payments of travel or entertainment expenses for any federal, state, or local public officials		$0	$0
Conferences, conventions, and meetings		$9,683	$0
Interest		$0	$0
Payments to affiliates		$0	$0
Depreciation, depletion, and amortization		$40,498	$20,383
Insurance		$12,868	$11,913
Other expenses		$3,620	$18,838
Other expenses		$15,842	$815
Other expenses		$40,493	$29,682
Other expenses		$63,724	$50,001
Other expenses		$300,196	$366,202

	2011	2012	2013
Balance Sheet
Total assets	$7,051,980	$7,044,364	$7,998,422
Cash - non-interest-bearing		$133,005	$420,268
Savings and temporary cash investments		$1,592,692	$950,177
Pledges and grants receivable, net		$0	$0
Accounts receivable, net		$36,571	$34,057
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees		$0	$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations		$0	$0
Notes and loans receivable, net		$0	$0
Inventories for sale or use		$28,196	$21,995
Prepaid expenses and deferred charges		$10,562	$6,772
Land, buildings, and equipment: cost or other basis		$841,362	$31,420
Investments - publicly traded securities		$4,225,156	$6,353,722
Investments - other securities		$0	$0
Investments - program-related		$0	$0
Intangible assets		$0	$0
Other assets		$176,820	$180,011
Total liabilities	$100,001	$103,473	$97,907
Accounts payable and accrued expenses		$52,389	$61,543
Grants payable		$0	$0
Deferred revenue		$51,084	$36,364
Tax-exempt bond liabilities	$0	$0	$0
Escrow or custodial account liability		$0	$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons		$0	$0
Secured mortgages and notes payable to unrelated third parties	$0	$0	$0
Unsecured notes and loans payable to unrelated third parties	$0	$0	$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)		$0	$0
Total net assets or fund balances	$6,951,979	$6,940,891	$7,900,515
Unrestricted net assets		$6,838,004	$7,802,991
Temporarily restricted net assets		$46,695	$41,332
Permanently restricted net assets		$56,192	$56,192
Capital stock or trust principal, or current funds		$0	$0
Paid-in or capital surplus, or land, building, or equipment fund		$0	$0
Retained earnings, endowment, accumulated income, or other funds	$0	$0	$0

Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:	An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi)
Number of organizations supported	0
Sum of amounts of support	$0

	2009 - 2013 Total
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2009 - 2013)
Public Support	$2,141,290
Subtotal Support	$2,141,290
Gifts, grants, contributions, and membership fees received	$2,141,290
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf	$0
The value of services or facilities furnished by a governmental unit to the organization without charge	$0
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) that exceeds 2% of the total support	$0
Total Support	$6,221,857
Public Support	$2,141,290
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources	$3,955,032
Net income from unrelated business activities, whether or not the business is regularly carried on	$4,719
Other income. Do not include gain or loss from the sale of capital assets	$120,816
Gross receipts from related activities, etc.	$1,498,835

	Income	Expenses	Net
Unrelated Trade or Business Income (for 2008)
Total	$16,355	$2,543	$13,812
Gross receipts or sales less returns and allowances	$0	$0	$0
Cost of goods sold	$0	$0	$0
Gross profit	$0	$0	$0
Capital gain net income	$0	$0	$0
Net gain	$0	$0	$0
Capital loss deduction for trusts	$0	$0	$0
Income (loss) from partnerships and S corporations	$0	$0	$0
Rent income	$0	$0	$0
Unrelated debt-financed income	$0	$0	$0
Interest, annuities, royalties, and rents from controlled organizations	$0	$0	$0
Investment income of a section 501(c)(7), (9), or (17) organization	$0	$0	$0
Exploited exempt activity income	$0	$0	$0
Advertising income	$9,362	$2,543	$6,819
Other income	$6,993	$0	$6,993

Deductions Not Taken Elsewhere (for 2008)
Total deductions	$10,152
Compensation of officers, directors, and trustees	$0
Salaries and wages	$0
Repairs and maintenance	$0
Bad debts	$0
Interest	$0
Taxes and licenses	$0
Charitable contributions	$0
Depreciation	$0
Depletion	$0
Contributions to deferred compensation plans	$0
Employee benefit programs	$0
Excess exempt expenses	$0
Excess readership costs	$6,819
Other deductions	$3,333
Unrelated business taxable income	$2,660
Unrelated business taxable income before net operating loss deduction	$3,660
Net operating loss deduction	$0
Unrelated business taxable income before specific deduction	$3,660
Specific deduction	$1,000

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Id	Name	Address	State	Established	Total Income
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11	Association For Childhood Education International, California Association For Childhood Education International	26261 Papagayo Drive, Mission Viejo, CA 92691	CA	1952-12	$8,031,498
12	Association For Educational Development-California	160 N Orange Dr, Los Angeles, CA 90036-3015	CA	1968-07	$2,044,953
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18	Astronomical Society Of The Pacific	390 Ashton Ave, San Francisco, CA 94112-1722	CA	1948-05	$1,555,679
19	Auburn Symphony	PO BOX 74, Auburn, CA 95604-0074	CA	1995-10	$274,295
20	Augustine Foundation	1031 Pine St, Paso Robles, CA 93446-2537	CA	1991-02	$115,023

Affiliation	Name	Address	State	Established	Total Income
20 biggest affiliated organizations
Central	Association For Childhood Education International, California Association For Childhood Education International	26261 Papagayo Drive, Mission Viejo, CA 92691	CA	1952-12	$8,031,498
Subordinate	Association For Childhood Education International	Po Box 3027, Jackson, TN 38303	TN	1952-12	$19,740
Subordinate	Association For Childhood Education International	316 Iris Park Drive, Pineville, LA 71360	LA	1952-12	$0
Subordinate	Association For Childhood Education International, Student Chapter Acei	University Of Central Missouri Department Ofecel Lovinger 3340, Warrensburg, MO 64093	MO	1967-07	$0
Subordinate	Association For Childhood Education International, Nys Acei	Suffolk County Community College 1001 Crooked Hill Road, Brentwood, NY 11717	NY	1952-12	$0
Subordinate	Association For Childhood Education International	100 N University Dr, Edmond, OK 73034	OK	1952-12	$0
Subordinate	Association For Childhood Education International, Sa-Acei	1450 Gillette, San Antonio, TX 78247	TX	1952-12	$0
Subordinate	Association For Childhood Education International, California Acei	26261 Papagayo, Mission Viego, CA 92691	CA	1952-12	$0
Subordinate	Association For Childhood Education International, Colorado Acei	2662 S Kingston Court, Aurora, CO 80014	CO	1952-12	$0
Subordinate	Association For Childhood Education International, Denver Metro Acei	1573 S Josephine St, Denver, CO 80210	CO	1952-12	$0
Subordinate	Association For Childhood Education International, Illinois State University Acei	Dept Of Curriculum And Instruction P O Box 5330, Normal, IL 61790	IL	1952-12	$0
Subordinate	Association For Childhood Education International, Duluth Acei At University Of Mn Duluth Education Department Students Association	175 Edue 412 Library Drive, Duluth, MN 55812	MN	1952-12	$0
Subordinate	Association For Childhood Education International, Association For Childhood Education International Missouri Acei	3026 Laclede Avenue, St Louis, MO 63103	MO	1952-12	$0
Subordinate	Association For Childhood Education International, Susan A Miller Student Branch	216 Beekey, Kutztown, PA 19530	PA	1952-12	$0
Subordinate	Association For Childhood Education International	Po Box 370, Collegedale, TN 37315	TN	1952-12	$0
Subordinate	Association For Childhood Education International, University Of Houston-Clear Lake Acei	2700 Bay Area Blvd Box 52, Houston, TX 77058	TX	1952-12	$0
Subordinate	Association For Childhood Education International, Tennessee Association For Childhood Education International	Po Box 3027, Jackson, TN 38302	TN	1952-12	$0
Subordinate	Eagles Educate Fgcu Acei	10501 Fgcu Blvd S, Fort Myers, FL 33965	FL		$0
Subordinate	Association For Childhood Education International	17904 Georgia Ave Suite 215, Olney, MD 20823	MD	1952-12	$0
Subordinate	Association For Childhood Education International	717 N Grand Ave, Tahlequah, OK 74464	OK	1952-12	$0

Number of affiliated organizations

Arkansas	2
California	3
Colorado	2
Connecticut	1
Florida	9
Illinois	4
Indiana	1
Kansas	1
Louisiana	2
Maryland	2
Minnesota	2
Missouri	4

Mississippi	1
New Mexico	1
New York	5
Ohio	2
Oklahoma	4
Oregon	1
Pennsylvania	6
Tennessee	5
Texas	12
Utah	2
Virginia	1
Washington	1

Total

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