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Division for Early Childhood of the Council for Exceptional Children

EIN 25-1637874 · Los Angeles, CA

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood72 out of 100GovernanceStrong92 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

It is the collective responsibility of the Division for Early Childhood (DEC) of the Council for Exceptional Children to center the needs and realities of those who are most negatively impacted by systemic inequity. See Schedule O for full mission.

Income
$975,730
Spending
$982,855
Spent on programs
87%
Reserves
11.8 months of spending
Largest source of income
fees for its services, 100%
Employees
6
Volunteers
300
Highest pay
$124,500, executive director

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 72 out of 100. Higher than 47% of charities in its peer group (human services, $250k to $1m).

  • Reserves

    28 of 35

    Spendable reserves would cover 11.8 months of spending.

  • Debt

    16 of 20

    It owes 17% of what it owns.

  • Living within its means

    8 of 15

    Spending exceeded income by 1% of income.

  • Income trend

    5 of 15

    Income fell 18% on the year before.

  • Spending floor

    15 of 15

    87% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 92 out of 100. Higher than 86% of charities in its peer group (human services, $250k to $1m).

  • Independent board

    25 of 25

    10 of 10 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (3)
  1. $362,320 spent. Annual conference: Annually, DEC brings together a passionate group of dedicated individuals who work with or on behalf of young children (0-8) with special needs and their families. Leading experts gather from all over the world to unite with other participants and attendees who are intimately invested in early intervention, early childhood special education, and related disciplines.Our conference program is designed to develop the skills and knowledge of those who work with or on behalf of young children with special needs and their families.
  2. $276,802 spent. Education and publications:The Journal of Early Intervention (JEI) is a peer-reviewed publication produced by DEC quarterly. It is the leading early childhood research journal focused on issues related to young children with special needs. It is a must-have for researchers, practitioners, Higher-Ed faculty, and students.Young Exceptional Children (YEC) is a peer-reviewed publication produced quarterly by DEC. It is a practical resource designed for teachers, administrators, therapists, family members, and others who work with young children with special needs.See Schedule O for continuation DEC offers a wide variety of learning opportunities designed for professionals who work with or on behalf of young children with special needs. Learning Decks are professional development webinars for those who work with, or on behalf of, young children with special needs.
  3. $211,088 spent. Membership:Outreach and advocacy services to 2,800 members, associates, families, students, sponsored state subdivision members, and underrepresented groups regarding the promotion of quality services for young children and their families.DEC is the voice for early intervention/early childhood special education. DEC is also the home of the DEC Recommended Practices, which support the implementation of evidence based practices across the field of early intervention/early childhood special education.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending June 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since September 1990.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.