C H I L D INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- C H I L D INC (EIN 05-0370733)
- Tax period
- 2023-03-01 to 2024-02-29
- Filed
- 2025-01-13
- IRS object ID
- 202530159349300753
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-01-13T09:50:53-06:00 | ReturnTs |
| Tax Period End | 2024-02-29 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4 BATTERYMARCH PARK SUITE 100 | AddressLine1Txt |
| City | QUINCY | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02169 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-03-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 050370733 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHILD INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CHIL | BusinessNameControlTxt |
| Phone | 4017325200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 160 DRAPER AVENUE | AddressLine1Txt |
| City | WARWICK | CityNm |
| State Abbreviation | RI | StateAbbreviationCd |
| ZIP | 028895047 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHELLE MATHIESEN | PersonNm |
| Person Title | CHIEF EXECUTIVE OFFICER | PersonTitleTxt |
| Phone | 4017370403 | PhoneNum |
| Signature | 2025-01-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DANIELLE NIHILL | PreparerPersonNm |
| PTIN | P01350943 | PTIN |
| Phone | 6177170831 | PhoneNum |
| Preparation | 2025-01-09 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MICHELLE MATHIESEN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 160 DRAPER AVENUE | AddressLine1Txt |
| City | WARWICK | CityNm |
| State Abbreviation | RI | StateAbbreviationCd |
| ZIP | 028895047 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $9,503,502 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.CHILDINCRI.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1976 | FormationYr |
| Legal Domicile State | RI | LegalDomicileStateCd |
| Activity Or Mission | OPERATION OF EDUCATIONAL AND CHILD CARE PROGRAMS FOR PRE SCHOOL CHILDREN IN KENT COUNTY. THE PROGRAMS OPERATED INCLUDE BOTH HEAD START AND EARLY HEAD START PROGRAMS FUNDED BY THE FEDERAL GOVERNMENT. THE ORGANIZATION ALSO PROVIDES EXTENDED DAY CHILD CARE FOR PRESCHOOL CHILDREN, INFANTS AND TODDLERS. CHILD INC. OPERATES 5 STATE-FUNDED PRE-K CLASSROOMS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 11 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 11 | VotingMembersIndependentCnt |
| Total Employee | 96 | TotalEmployeeCnt |
| Total Volunteers | 165 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $6,656,258 | PYContributionsGrantsAmt |
| CY Contributions Grants | $8,134,230 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,771,491 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,337,993 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,710 | PYInvestmentIncomeAmt |
| CY Investment Income | $11,074 | CYInvestmentIncomeAmt |
| PY Other Revenue | $32,403 | PYOtherRevenueAmt |
| CY Other Revenue | $20,205 | CYOtherRevenueAmt |
| PY Total Revenue | $8,461,862 | PYTotalRevenueAmt |
| CY Total Revenue | $9,503,502 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $6,197,946 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $6,685,065 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,914,509 | PYOtherExpensesAmt |
| CY Other Expenses | $2,318,450 | CYOtherExpensesAmt |
| PY Total Expenses | $8,112,455 | PYTotalExpensesAmt |
| CY Total Expenses | $9,003,515 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $349,407 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $499,987 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $7,157,248 | TotalAssetsBOYAmt |
| Total Assets EOY | $7,701,138 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,049,837 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,074,265 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $5,107,411 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $5,626,873 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | OPERATION OF EDUCATIONAL AND CHILD CARE PROGRAMS FOR PRESCHOOL CHILDREN IN KENT COUNTY. THE PROGRAMS OPERATED INCLUDE BOTH HEAD START AND EARLY HEAD START PROGRAMS FUNDED BY THE FEDERAL GOVERNMENT. THE ORGANIZATION ALSO PROVIDES EXTENDED CHILD CARE FOR PRESCHOOL CHILDREN, INFANTS AND TODDLERS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $3,774,709 | ExpenseAmt |
| Desc | HEAD START PROGRAM - INSTRUCTIONAL AND DEVELOPMENT PROGRAM FOR CHILDREN OF LOW-INCOME HOUSEHOLDS; NUMBER OF CHILDREN SERVICED: 196 | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,317,981 | ExpenseAmt |
| Desc | EARLY HEAD START PROGRAM - COMPREHENSIVE CHILD DEVELOPMENT PROGRAM FOR INFANTS AND TODDLERS; NUMBER OF CHILDREN SERVICED: 110 | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,945,236 | ExpenseAmt |
| Revenue | $1,358,198 | RevenueAmt |
| Desc | CHILD CARE PROGRAM - OPERATION OF THE DAY CARE CENTER AND RELATED ACTIVITIES LIKE MENTAL HEALTH SERVICES AND THERAPEUTIC CHILD CARE SERVICES AND STATE PRE-K CLASSES; NUMBER OF CHILDREN SERVICED: 117 | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $8,037,926 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 11 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 96 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 11 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 11 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ANNE PAGLIA CFO | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4017325200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 160 DRAPER AVENUE | AddressLine1Txt |
| City | WARWICK | CityNm |
| State Abbreviation | RI | StateAbbreviationCd |
| ZIP | 02889 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| RUSSELL BRAMLEY ESQ | |||||||
| CHAIRPERSON | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| KATHLEEN A KENNY CPA | |||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| KAREN OSTROWSKY | |||||||
| ACTING SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DENISE AHERN | |||||||
| BOARD MEMBER (THRU 12/23) | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DARREN CAYARD | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JULIE DRISCOLL | |||||||
| BOARD MEMBER (THRU 12/23) | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ERICA ESTEVES | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CHRISTINA FAULKNER | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DAWN KEMPF | |||||||
| BOARD MEMBER (THRU 12/23) | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SARA LINDSTROM | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| WILLIAM STEIN MSW | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DAVID M REVENS ESQ | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ERIC B ROSE MBA | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| BETHANY TREMMEL | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MICHELLE WOLSTENHOLME | |||||||
| CEO (THRU 11/23) | 40.00 | Yes (X) | $193,372 | $0 | $16,264 | ||
| MICHELLE MATHIESEN | |||||||
| CHIEF EXECUTIVE OFFICER | 40.00 | Yes (X) | $110,830 | $0 | $13,791 | ||
| ANNE PAGLIA | |||||||
| CHIEF FINANCIAL OFFICER | 40.00 | Yes (X) | $126,637 | $0 | $15,345 | ||
| STEFANIE SPANO | |||||||
| DEPUTY DIRECTOR (THRU 11/23) | 40.00 | $123,630 | $0 | $7,248 | Yes (X) | ||
| AMANDA HALL | |||||||
| DEPUTY DIRECTOR | 40.00 | $101,821 | $0 | $5,956 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $656,290 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $58,604 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 5 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| THE LOCAL HANDYMAN | |||||
| 6 PIPER CT | CHARLESTOWN | RI | 02813 | MAINTAINENCE | $125,251 |
| YARD SERVICE LANDSCAPE | |||||
| 5560 FRANKLIN PIKE CIRCLE | BRENTWOOD | TN | 32027 | LAWN CARE/SNOW REMOVAL | $117,632 |
| JANI KING | |||||
| 5776 POST ROAD | WARWICK | RI | 02818 | CLEANING SERVICES | $104,515 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $8,134,230 | GovernmentGrantsAmt |
| Total Contributions | $8,134,230 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| FEES-GOV'T AGENCIES | 624410 | $1,017,348 | $1,017,348 |
| DAYCARE PROGRAM INCOME | 624410 | $252,594 | $252,594 |
| THERAPEUTIC CHILD CARE | 624410 | $65,592 | $65,592 |
| MENTAL HEALTH SERVICES | 624410 | $2,459 | $2,459 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,337,993 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $11,074 | TotalRevenueColumnAmt |
| Exclusion | $11,074 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $20,205 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $20,205 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $20,205 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,503,502 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,358,198 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $11,074 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $440,465 | TotalAmt |
| Management And General | $440,465 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,104,473 | TotalAmt |
| Program Services | $5,013,733 | ProgramServicesAmt |
| Management And General | $90,740 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $304,903 | TotalAmt |
| Program Services | $279,964 | ProgramServicesAmt |
| Management And General | $24,939 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $423,412 | TotalAmt |
| Program Services | $369,913 | ProgramServicesAmt |
| Management And General | $53,499 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $411,812 | TotalAmt |
| Program Services | $376,145 | ProgramServicesAmt |
| Management And General | $35,667 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,270 | TotalAmt |
| Management And General | $17,270 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $69,831 | TotalAmt |
| Management And General | $69,831 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,555 | TotalAmt |
| Management And General | $4,555 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,223 | TotalAmt |
| Program Services | $17,223 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $270,131 | TotalAmt |
| Program Services | $187,980 | ProgramServicesAmt |
| Management And General | $82,151 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,466 | TotalAmt |
| Program Services | $19,466 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $752,228 | TotalAmt |
| Program Services | $664,248 | ProgramServicesAmt |
| Management And General | $87,980 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,964 | TotalAmt |
| Program Services | $1,964 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $352 | TotalAmt |
| Management And General | $352 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $290,915 | TotalAmt |
| Program Services | $247,278 | ProgramServicesAmt |
| Management And General | $43,637 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $64,598 | TotalAmt |
| Program Services | $58,315 | ProgramServicesAmt |
| Management And General | $6,283 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| CLASSROOM RELATED EXPEN | $319,216 | $319,216 | |
| FOOD AND OTHER SUPPLIES | $276,662 | $276,662 | |
| TRAINING RELATED | $196,954 | $188,734 | $8,220 |
| RECRUITMENT | $16,925 | $16,925 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $160 | TotalAmt |
| Program Services | $160 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,003,515 | TotalAmt |
| Program Services | $8,037,926 | ProgramServicesAmt |
| Management And General | $965,589 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,301,661 | BOYAmt |
| EOY | $1,860,897 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $264,892 | BOYAmt |
| EOY | $171,012 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,652,304 | BOYAmt |
| EOY | $2,845,821 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $140,368 | BOYAmt |
| EOY | $100,820 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $64,460 | BOYAmt |
| EOY | $38,813 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $8,667,446 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $6,348,630 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,373,147 | BOYAmt |
| EOY | $2,318,816 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $324,608 | BOYAmt |
| EOY | $343,982 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,808 | BOYAmt |
| EOY | $20,977 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,157,248 | BOYAmt |
| EOY | $7,701,138 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,033,037 | BOYAmt |
| EOY | $1,173,329 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $980,992 | BOYAmt |
| EOY | $879,959 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,808 | BOYAmt |
| EOY | $20,977 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,049,837 | BOYAmt |
| EOY | $2,074,265 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,107,411 | BOYAmt |
| EOY | $5,626,873 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,107,411 | BOYAmt |
| EOY | $5,626,873 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,157,248 | BOYAmt |
| EOY | $7,701,138 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $499,987 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $19,475 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,326,072 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,187,365 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,725,663 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,656,258 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,134,230 | CurrentTaxYearAmt |
| Total | $36,029,588 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,326,072 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,187,365 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,725,663 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,656,258 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,134,230 | CurrentTaxYearAmt |
| Total | $36,029,588 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $36,029,588 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,537 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,216 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,268 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,710 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $11,074 | CurrentTaxYearAmt |
| Total | $23,805 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,069 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,051 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $78 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $32,403 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $20,205 | CurrentTaxYearAmt |
| Total | $58,806 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $36,112,199 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $8,215,572 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.99770 | PublicSupportCY170Pct |
| Public Support PY170 | 0.99830 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | MISCELLANEOUS INCOME - 2019 AMOUNT: $ 3,069. 2020 AMOUNT: $ 3,051. 2021 AMOUNT: $ 78. 2022 AMOUNT: $ 32,403. 2023 AMOUNT: $ 20,205. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $285,229 | OtherCostOrOtherBasisAmt |
| Book Value | $285,229 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,561,766 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,664,456 | DepreciationAmt |
| Book Value | $1,897,310 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $588,569 | OtherCostOrOtherBasisAmt |
| Depreciation | $531,163 | DepreciationAmt |
| Book Value | $57,406 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $231,882 | OtherCostOrOtherBasisAmt |
| Depreciation | $153,011 | DepreciationAmt |
| Book Value | $78,871 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,318,816 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LEASE LIABILIY | Desc |
| Amt | $20,977 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $20,977 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $9,518,422 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $19,475 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $19,475 | RevenueNotReportedAmt |
| Revenue Subtotal | $9,498,947 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $4,555 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $4,555 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $9,503,502 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $8,998,960 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $8,998,960 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $4,555 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $4,555 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $9,003,515 | TotalExpensesPerForm990Amt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | Yes (1) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHELLE WOLSTENHOLME | PersonNm |
| Title | CEO (THRU 11/23) | TitleTxt |
| Base Compensation Filing Org | $138,686 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $1,000 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $53,686 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $9,067 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $7,197 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $209,636 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 4A | FormAndLineReferenceDesc |
| Explanation | MICHELLE WOLSTENHOLME RECEIVED SEVERANCE PAY OF $41,069, EQUAL TO THREE MONTHS SALARY AND IS REPORTED AS HER 2023 TAXABLE COMPENSATION IN SCHEDULE J, PART II, COLUMN (B)(III). | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1A | THE EXECUTIVE COMMITTEE SHALL BE COMPRISED OF THE OFFICERS OF THE CORPORATION AND ANY SUCH OTHER DIRECTORS AS THE BOARD OF DIRECTORS SHALL APPROVE. THE EXECUTIVE COMMITTEE SHALL EXERCISE ALL OF THE POWERS OF THE BOARD OF DIRECTORS BETWEEN MEETINGS, AND AS AUTHORIZED BY THE BOARD OF DIRECTORS. ALL BUSINESS CONDUCTED AT ANY EXECUTIVE COMMITTEE MEETING SHALL BE RATIFIED AT THE NEXT BOARD OF DIRECTORS MEETING. |
| FORM 990, PART VI, SECTION A, LINE 7A | CHILD, INC.'S BYLAWS REQUIRE THAT ONE-THIRD OF THE BOARD OF DIRECTORS MUST COME FROM CHILD DEVELOPMENT PROGRAM CONSUMERS. THESE MEMBERS ARE ELECTED BY THE OTHER INDIVIDUALS WHO ARE ALSO PROGRAM CONSUMERS. IN ADDITION, THE US DEPARTMENT OF HEALTH AND HUMAN SERVICES' OFFICE OF ADMINISTRATION FOR CHILDREN AND FAMILIES, WHO IS THE ORGANIZATION'S PRINCIPAL FUNDING SOURCE, MANDATES THAT CHILD, INC. MUST MAINTAIN A POLICY COUNCIL COMPOSED OF PARENT PROGRAM CONSUMERS. THEY ALSO REQUIRE THAT THIS SAME POLICY COUNCIL APPROVE ALL MAJOR PROGRAM INITIATIVES INCLUDING THE ANNUAL BUDGET, SERVICE PROPOSALS AND AMENDMENTS TO POLICIES AND PROCEDURES. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE BOARD OF DIRECTORS, EXECUTIVE COMMITTEE, AND/OR TREASURER REVIEWS THE FORM 990 FOR COMPLETENESS AND ACCURACY BEFORE IT IS FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL MEMBERS OF THE BOARD OF DIRECTORS, OFFICERS, POLICY COUNCIL AND KEY EMPLOYEES ARE REQUIRED TO ANNUALLY DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST. ANY POTENTIAL CONFLICTS ARE REVIEWED, DISCUSSED AND RESOLVED BY THE BOARD OF DIRECTORS. RESOLUTION OF THE POTENTIAL CONFLICTS ARE DOCUMENTED IN THE MINUTES TO THE BOARD OF DIRECTORS' MEETINGS. COMPLIANCE WITH THE POLICY IS MONITORED BY THE CHIEF EXECUTIVE OFFICER. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE COMPENSATION FOR ALL EMPLOYEES. FOR THE CHIEF EXECUTIVE OFFICER, THE BOARD USES COMPARATIVE INFORMATION FROM SIMILAR-SIZED ORGANIZATIONS TO DETERMINE WHAT THE CHIEF EXECUTIVE OFFICER SHOULD BE COMPENSATED. FOR THE REMAINDER OF THE EMPLOYEES, THE CHIEF EXECUTIVE OFFICER USES COMPARATIVE DATA FOR SIMILAR POSITIONS TO DETERMINE THE COMPENSATION FOR ALL OTHER EMPLOYEES. THIS INFORMATION IS INCLUDED IN THE ANNUAL BUDGET WHICH IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. THE DISCUSSIONS AND DOCUMENTATION ARE INCLUDED IN THE MINUTES TO THE BOARD OF DIRECTORS' MEETING. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART XII, LINE 2C | THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS IS RESPONSIBLE FOR THE OVERSIGHT OF THE ANNUAL AUDIT. |