Council For Exceptional Children in Arlington, Virginia (VA)

Council For Exceptional Children
Employer Identification Number (EIN)	520886495
Name of Organization	Council For Exceptional Children
Address	2900 Crystal Dr Ste 1000, Arlington, VA 22202-3557
Activities	Other instruction and training
Subsection	Educational Organization
Ruling Date	05/1988
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	Corporation
Exempt Organization Status	Unconditional Exemption
Tax Period	12/2013
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	$7,397,488
Amount of Income	$9,288,439
Form 990 Revenue Amount	$6,544,179

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)?	Yes	Yes
Is the organization required to complete Schedule B, Schedule of Contributors?	Yes	Yes
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?	Yes	Yes
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?	Yes	Yes
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?	Yes	Yes
Was the organization included in consolidated, independent audited financial statements for the tax year?	No	No
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?	Yes	Yes
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	Yes
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?	No	No
Did the organization have a controlled entity within the meaning of section 512(b)(13)?	No	No
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

	2010	2011	2012	2013
Statements Regarding Other IRS Filings and Tax Compliance
The number reported in Box 3 of Form 1096		85	81	69
The number of Forms W-2G		0	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	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		49	44	42
Did the organization file all required federal employment tax returns?		Yes	Yes	Yes
Did the organization have unrelated business gross income of $1,000 or more during the year?	Yes	Yes	Yes	Yes
Has it filed a Form 990-T for this year?		Yes	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)?		No	No	No
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?		No	No	No
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?		No	No	No
Did the organization file Form 8886-T?		No	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	No
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?		No	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?		No	No	No
Did the organization notify the donor of the value of the goods or services provided?		No	No	No
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?		No	No	No
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?		No	No	No
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?		No	No	No
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?		No	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	No
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?		No	No	No
Did the sponsoring organization make any taxable distributions under section 4966?		No	No	No
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?		No	No	No
Initiation fees and capital contributions	$0	$0	$0	$0
Gross receipts for public use of club facilities	$0	$0	$0	$0
Gross income from members or shareholders	$0	$0	$0	$0
Gross income from other sources	$0	$0	$0	$0
Is the organization filing Form 990 in lieu of Form 1041?		No	No	No
The amount of tax-exempt interest received or accrued during the year		$0	$0	$0
Is the organization licensed to issue qualified health plans in more than one state?		No	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	$0
The amount of reserves on hand		$0	$0	$0
Did the organization receive any payments for indoor tanning services during the tax year?		No	No	No
Has it filed a Form 720 to report these payments?		No	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	$535,586	$886,677
Total reportable compensation from related organizations	$0	$0
Total estimated amount of other compensation from the organization and related organizations	$88,494	$99,980
Total number of individuals who received more than $100,000 of reportable compensation from the organization	4	6
Total number of independent contractors who received more than $100,000 of compensation from the organization	1	4

	2010	2011	2012	2013
Statement of Revenue
Total revenue	$7,979,474	$7,646,276	$6,670,177	$6,544,179
Contributions, Gifts, Grants and Other Similar Amounts	$146,284	$147,981	$123,572	$142,993
Program Service Revenue	$6,370,081	$5,831,157	$5,556,384	$5,449,618
900099		$3,156,426	$2,974,859	$2,764,600
900099		$2,207,776	$2,091,536	$2,030,588
900099		$368,625	$414,887	$611,086
900099		$98,330	$75,102	$43,344
All other program service revenue		$0	$0	$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)	$80,147	$91,071	$86,886	$77,259
Income from investment of tax-exempt bond proceeds	$0	$0	$0	$0
Royalties	$274,221	$764,666	$313,183	$344,135
Net rental income	$136,718	$0	$760	$0
Net gain/loss from sales of assets other than inventory	$36,384	$21,295	$52,085	$104,578
Gross amount from sales of assets other than inventory (Securities / Other)	$35,673 / $711	$24,878 / $-3,583	$1,522,265 / $0	$2,570,667 / $0
Less: cost or other basis and sales expenses (Securities / Other)	$0 / $0	$0 / $0	$1,470,180 / $0	$2,466,089 / $0
Gain or (loss) (Securities / Other)	$35,673 / $711	$24,878 / $-3,583	$52,085 / $0	$104,578 / $0
Net income/loss from fundraising events	$0	$0	$0	$0
Net income/loss from gaming activities	$0	$0	$0	$0
Net income/loss from sales of inventory	$782,090	$656,128	$432,517	$206,445
Gross sales of inventory, less returns and allowances	$1,061,552	$997,076	$609,804	$484,616
Less: cost of goods sold	$279,462	$340,948	$177,287	$278,171
Miscellaneous Revenue	$153,549	$133,978	$104,790	$219,151
900099		$133,978	$104,790	$120,484
541800		$0	$0	$98,667
All other revenue		$0	$0	$0

	2010	2011	2012	2013
Statement of Functional Expenses
Total functional expenses	$8,113,934	$7,987,910	$7,661,576	$7,938,321
Grants and other assistance to domestic organizations and domestic governments		$0	$0	$0
Grants and other assistance to domestic individuals		$0	$0	$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals		$0	$0	$0
Benefits paid to or for members		$0	$0	$0
Compensation of current officers, directors, trustees, and key employees	$228,097	$190,862	$201,800	$302,565
Compensation not included above, to disqualified persons		$0	$0	$0
Other salaries and wages	$2,894,016	$2,832,519	$2,561,899	$2,437,467
Pension plan accruals and contributions		$0	$0	$0
Other employee benefits		$706,300	$645,777	$560,042
Payroll taxes	$217,696	$229,493	$205,632	$215,164
Fees for services (non-employees)
Management		$0	$0	$0
Legal		$0	$0	$0
Accounting		$0	$0	$0
Lobbying		$0	$0	$0
Professional fundraising services	$0	$0	$0	$0
Investment management fees		$0	$0	$0
Other		$0	$1,034,483	$1,284,734
Advertising and promotion		$0	$0	$0
Office expenses		$1,220,285	$1,179,584	$1,053,392
Information technology		$0	$0	$0
Royalties		$58,338	$24,332	$0
Occupancy		$877,469	$887,484	$975,804
Travel		$308,582	$318,617	$284,691
Payments of travel or entertainment expenses for any federal, state, or local public officials		$0	$0	$0
Conferences, conventions, and meetings		$65,466	$110,624	$70
Interest		$175,857	$170,168	$176,058
Payments to affiliates		$0	$0	$0
Depreciation, depletion, and amortization		$145,599	$152,688	$257,130
Insurance		$68,655	$33,389	$39,941
Other expenses		$968,637	$61,223	$122,707
Other expenses		$70,248	$48,774	$94,876
Other expenses		$58,000	$13,312	$74,044
Other expenses		$6,003	$4,000	$40,891
Other expenses		$0	$7,790	$18,745

	2010	2011	2012	2013
Balance Sheet
Total assets	$9,286,394	$8,578,266	$8,197,239	$7,397,488
Cash - non-interest-bearing		$0	$0	$0
Savings and temporary cash investments		$2,492,542	$1,567,053	$626,810
Pledges and grants receivable, net		$0	$0	$0
Accounts receivable, net		$248,193	$112,694	$127,160
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees		$0	$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	$0
Notes and loans receivable, net		$0	$0	$0
Inventories for sale or use		$439,214	$279,694	$132,732
Prepaid expenses and deferred charges		$391,859	$347,588	$244,222
Land, buildings, and equipment: cost or other basis		$1,736,050	$2,404,296	$2,232,764
Investments - publicly traded securities		$2,671,681	$3,485,914	$4,033,800
Investments - other securities		$548,427	$0	$0
Investments - program-related		$0	$0	$0
Intangible assets		$0	$0	$0
Other assets		$50,300	$0	$0
Total liabilities	$5,341,881	$5,056,682	$5,523,731	$5,702,156
Accounts payable and accrued expenses		$723,736	$804,648	$827,487
Grants payable		$0	$0	$0
Deferred revenue		$2,236,445	$2,491,511	$2,566,553
Tax-exempt bond liabilities	$0	$0	$0	$0
Escrow or custodial account liability		$0	$0	$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons		$0	$0	$0
Secured mortgages and notes payable to unrelated third parties	$0	$0	$0	$0
Unsecured notes and loans payable to unrelated third parties	$0	$0	$0	$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)		$2,096,501	$2,227,572	$2,308,116
Total net assets or fund balances	$3,944,513	$3,521,584	$2,673,508	$1,695,332
Unrestricted net assets		$3,502,136	$2,661,581	$1,640,258
Temporarily restricted net assets		$19,448	$11,927	$55,074
Permanently restricted net assets		$0	$0	$0
Capital stock or trust principal, or current funds		$0	$0	$0
Paid-in or capital surplus, or land, building, or equipment fund		$0	$0	$0
Retained earnings, endowment, accumulated income, or other funds	$0	$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: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % 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
Number of organizations supported	0
Sum of amounts of support	$0

	2009 - 2013 Total
Support Schedule for Organizations Described in Section 509(a)(2) (for 2009 - 2013)
Public support	$34,487,705
Subtotal	$34,487,705
Gifts, grants, contributions, and membership fees received	$16,803,696
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	$17,684,009
Gross receipts from activities that are not an unrelated trade or business under section 513	$0
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
Less	$0
Amounts received from disqualified persons	$0
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support	$0
Total support	$37,438,541
Public support	$34,487,705
Subtotal	$2,950,836
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources	$2,307,921
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975	$642,915
Net income from unrelated business activities, whether or not the business is regularly carried on	$0
Other income	$0

	Income	Expenses	Net
Unrelated Trade or Business Income (for 2008)
Total	$1,462,121	$165,368	$19,156
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	$20,345	$0	$20,345
Advertising income	$125,867	$165,368	$39,501
Other income	$0	$0	$0

Deductions Not Taken Elsewhere (for 2008)
Total deductions	$20,345
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	$20,345
Excess readership costs	$0
Other deductions	$0
Unrelated business taxable income	$39,501
Unrelated business taxable income before net operating loss deduction	$39,501
Net operating loss deduction	$0
Unrelated business taxable income before specific deduction	$39,501
Specific deduction	$1,000

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