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KIDS & COMPANY OF LINN COUNTY: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
KIDS & COMPANY OF LINN COUNTY (EIN 93-0687438)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-10-24
IRS object ID
202342979349300334
Schema version
2022v5.0
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

FieldValueIRS element (for citing)
Return2023-10-24T18:35:24-05:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN952302617PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SINGERLEWAK LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11255 LEE ST SE SUITE 210AddressLine1Txt
CitySALEMCityNm
State AbbreviationORStateAbbreviationCd
ZIP97302ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN930687438EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1KIDS AND COMPANY OF LINN COUNTYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlKIDSBusinessNameControlTxt
Phone5414511581PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1300 MARKET STREET 200AddressLine1Txt
CityLEBANONCityNm
State AbbreviationORStateAbbreviationCd
ZIP97355ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSTEPHANY KOEHNEPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone5414511581PhoneNum
Signature2023-10-17SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstSTEPHANYPersonFirstNm
Person LastKOEHNEPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDAVID DELMOREPreparerPersonNm
PTINP01262760PTIN
Phone5035857751PhoneNum
Preparation2023-10-09PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer0TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1KIDCO HEADSTARTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Principal OfficerSTEPHANY KOEHNEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1300 MARKET STREET 200AddressLine1Txt
CityLEBANONCityNm
State AbbreviationORStateAbbreviationCd
ZIP97355ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$7,947,985GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.KIDCOHEADSTART.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1977FormationYr
Legal Domicile StateORLegalDomicileStateCd
Activity Or MissionPROVIDE COMPREHENSIVE PRESCHOOL PROGRAM THAT ENHANCES CHILDREN'S DEVLOPMENT & SUPPORTS FAMILIES.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee153TotalEmployeeCnt
Total Volunteers110TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$7,891,412PYContributionsGrantsAmt
CY Contributions Grants$7,934,105CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$25PYInvestmentIncomeAmt
CY Investment Income$293CYInvestmentIncomeAmt
PY Other Revenue$21,254PYOtherRevenueAmt
CY Other Revenue$13,587CYOtherRevenueAmt
PY Total Revenue$7,912,691PYTotalRevenueAmt
CY Total Revenue$7,947,985CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$6,326,121PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$6,293,435CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,593,380PYOtherExpensesAmt
CY Other Expenses$1,468,666CYOtherExpensesAmt
PY Total Expenses$7,919,501PYTotalExpensesAmt
CY Total Expenses$7,762,101CYTotalExpensesAmt
PY Revenues Less Expenses-$6,810PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$185,884CYRevenuesLessExpensesAmt
Total Assets BOY$4,383,179TotalAssetsBOYAmt
Total Assets EOY$4,622,936TotalAssetsEOYAmt
Total Liabilities BOY$612,757TotalLiabilitiesBOYAmt
Total Liabilities EOY$666,630TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$3,770,422NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,956,306NetAssetsOrFundBalancesEOYAmt
MissionTHE HEAD START PROGRAM PROVIDES A COMPREHENSIVE EARLY CHILDHOOD DEVELOPMENT AND EDUCATION SERVICES FOR PRESCHOOL CHILDREN AND THEIR FAMILIES WHO ARE FURTHEST FROM OPPORTUNITY.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$6,925,657ExpenseAmt
DescTHE ORGANIZATION OPERATES A REGIONAL HEAD START PROGRAM, IN LINN & BENTON COUNTIES, OREGON, THAT IS FUNDED BY A DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANT, AN OREGON DEPARTMENT OF EDUCATION-ELD GRANT, AND LOCAL COMMUNITY CONTRIBUTIONS. GRANTS ARE USED FOR THE HEAD START PROGRAM BENEFITTING A POPULATION OF APPROXIMATELY 500 CHILDREN ANNUALLY (FUNDED ENROLLMENT OF 418, TOTAL NUMBER IS ABOVE THIS DUE TO DROPS AND CHILDREN ADDED TO REPLACE CHILDREN DROPPED). SERVICES INCLUDE EARLY LEARNING EDUCATION FOR THE CHILDREN AND FAMILY SERVICES, INCLUDING RESOURCE REFERRALS, GOAL SETTING/SKILL TRAINING, AND CRISIS MANAGEMENT, FOR THE ADULTS.Desc
Total Program Service Expenses$6,925,657TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document1IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee153EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldORStatesWhereCopyOfReturnIsFldCd
Own WebsiteYes (X)OwnWebsiteInd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1KERRI GODINEZBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone9713614647PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1300 MARKET ST SUITE 200AddressLine1Txt
CityLEBANONCityNm
State AbbreviationORStateAbbreviationCd
ZIP97355ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
PAT SMITH
PRESIDENT1.00Yes (X)Yes (X)$0$0$0
JEFF KERSHAW
VICE PRESIDENT1.00Yes (X)Yes (X)$0$0$0
KAY SMITH
SECRETARY/TREASURER1.00Yes (X)Yes (X)$0$0$0
DON ANDREWS
MEMBER1.00Yes (X)$0$0$0
JENNIFER MELTZER
MEMBER1.00Yes (X)$0$0$0
ANGELA PASSMORE
MEMBER1.00Yes (X)$0$0$0
TORY ULREY
MEMBER1.00Yes (X)$0$0$0
STEPHANY KOEHNE
EXECUTIVE DIRECTOR40.00Yes (X)$106,782$0$15,403
KERRI GODINEZ
FINANCE COORDINATOR40.00Yes (X)$66,716$0$3,375
FieldValueIRS element (for citing)
Total Reportable Comp From Org$173,498TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$18,778TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Government Grants$7,933,325GovernmentGrantsAmt
All Other Contributions$780AllOtherContributionsAmt
Total Contributions$7,934,105TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$293TotalRevenueColumnAmt
Exclusion$293ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER INCOMEDesc
Business900099BusinessCd
Total Revenue Column$13,587TotalRevenueColumnAmt
Exclusion$13,587ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$13,587OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$7,947,985TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$13,880ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$192,277TotalAmt
Program Services$163,435ProgramServicesAmt
Management And General$28,842ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$4,143,073TotalAmt
Program Services$3,770,802ProgramServicesAmt
Management And General$372,271ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$215,162TotalAmt
Program Services$195,797ProgramServicesAmt
Management And General$19,365ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$1,214,238TotalAmt
Program Services$1,104,957ProgramServicesAmt
Management And General$109,281ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$528,685TotalAmt
Program Services$481,103ProgramServicesAmt
Management And General$47,582ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$1,787TotalAmt
Management And General$1,787ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$42,787TotalAmt
Management And General$42,787ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$624TotalAmt
Management And General$624ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$121,438TotalAmt
Program Services$106,550ProgramServicesAmt
Management And General$14,888ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$269,622TotalAmt
Program Services$124,461ProgramServicesAmt
Management And General$145,161ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$23,426TotalAmt
Program Services$20,381ProgramServicesAmt
Management And General$3,045ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$67TotalAmt
Management And General$67ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$180,503TotalAmt
Program Services$157,038ProgramServicesAmt
Management And General$23,465ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$108,343TotalAmt
Program Services$101,787ProgramServicesAmt
Management And General$6,556ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
REPAIRS AND MAINTENANCE$192,046$192,046
FOOD$148,027$148,027
SUPPLIES$147,460$137,518$9,942
TRAINING$109,703$100,689$9,014

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$122,833TotalAmt
Program Services$121,066ProgramServicesAmt
Management And General$1,767ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$7,762,101TotalAmt
Program Services$6,925,657ProgramServicesAmt
Management And General$836,444ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$167,143BOYAmt
EOY$706,503EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$21,872BOYAmt
EOY$22,140EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$425,306BOYAmt
EOY$293,712EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$65,792BOYAmt
EOY$70,812EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$6,221,460LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$2,691,691LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$3,703,066BOYAmt
EOY$3,529,769EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$4,383,179BOYAmt
EOY$4,622,936EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$612,757BOYAmt
EOY$336,541EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
EOY$330,089EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$612,757BOYAmt
EOY$666,630EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$3,770,422BOYAmt
EOY$3,956,306EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,770,422BOYAmt
EOY$3,956,306EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,383,179BOYAmt
EOY$4,622,936EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$185,884ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit RequiredYes (1)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (1)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$6,766,030CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$7,424,683CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$6,541,639CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$7,891,412CurrentTaxYearMinus1YearAmt
Current Tax Year$8,267,694CurrentTaxYearAmt
Total$36,891,458TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$6,766,030CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$7,424,683CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$6,541,639CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$7,891,412CurrentTaxYearMinus1YearAmt
Current Tax Year$8,267,694CurrentTaxYearAmt
Total$36,891,458TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$36,891,458PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$5,043CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$281CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$375CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$25CurrentTaxYearMinus1YearAmt
Current Tax Year$293CurrentTaxYearAmt
Total$6,017TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$6,566CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$9,892CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$5,498CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$21,254CurrentTaxYearMinus1YearAmt
Current Tax Year$10,087CurrentTaxYearAmt
Total$53,297TotalAmt
FieldValueIRS element (for citing)
Total Support$36,950,772TotalSupportAmt
Public Support CY1700.99840PublicSupportCY170Pct
Public Support PY1700.99860PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$240,129OtherCostOrOtherBasisAmt
Book Value$240,129BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,105,230OtherCostOrOtherBasisAmt
Depreciation$779,934DepreciationAmt
Book Value$2,325,296BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,448,823OtherCostOrOtherBasisAmt
Depreciation$592,386DepreciationAmt
Book Value$856,437BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$385,230OtherCostOrOtherBasisAmt
Depreciation$317,295DepreciationAmt
Book Value$67,935BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,042,048OtherCostOrOtherBasisAmt
Depreciation$1,002,076DepreciationAmt
Book Value$39,972BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$3,529,769TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$8,063,040TotalRevEtcAuditedFinclStmtAmt
Donated Services And Use Fclts$115,055DonatedServicesAndUseFcltsAmt
Revenue Not Reported$115,055RevenueNotReportedAmt
Revenue Subtotal$7,947,985RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$7,947,985TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$7,877,156TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$115,055DonatedServicesUseFcltsAmt
Expenses Not Reported$115,055ExpensesNotReportedAmt
Expenses Subtotal$7,762,101ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$7,762,101TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationKIDCO RECOGNIZES A LIABILITY FOR UNRECOGNIZED TAX BENEFITS WHEN FACTS AND CIRCUMSTANCES INDICATE THAT AN UNCERTAIN TAX POSITION IS MORE LIKELY THAN NOT TO BE OVERTURNED BY A TAXING AUTHORITY UPON EXAMINATION. KIDCO RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS, IF ANY, AS PART OF THE INCOME TAX PROVISION. THERE WERE NO UNRECOGNIZED INCOME TAX BENEFITS, NOR ANY INTEREST AND PENALTIES ASSOCIATED WITH UNRECOGNIZED TAX BENEFITS, ACCRUED OR EXPENSED AS OF AND FOR THE YEAR DECEMBER 31, 2022 AND 2021 RESPECTIVELY.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2PAT SMITH AND KAY SMITH HAVE A FAMILY RELATIONSHIP.
FORM 990, PART VI, SECTION B, LINE 11BA COPY OF INFORMATIONAL FORM 990 IS PROVIDED TO AND REVIEWED BY THE EXECUTIVE DIRECTOR, FINANCE DIRECTOR, AND BOARD OF DIRECTORS PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12CTHE BOARD OF DIRECTORS REVIEWS THE CONFLICT OF INTEREST POLICY ANNUALLY AND SIGN A DOCUMENT STATING THAT THEY ARE AWARE OF AND WILL ADHERE TO THE POLICY. ANY INDIVIDUAL THAT HAS AN ACTUAL OR PERCEIVED CONFLICT OF INTEREST REFRAINS FROM DISCUSSING AND VOTING ON RELATED MATTERS. ALL EMPLOYEES ARE ALSO REQUIRED TO ADHERE TO THE ORGANIZATION'S WRITTEN CONFLICT OF INTEREST POLICY AND MUST SIGN A CONFLICT OF INTEREST DOCUMENT STATING THAT THEY ARE AWARE OF THE POLICY AND AGREE TO COMPLY WITH IT.
FORM 990, PART VI, SECTION B, LINE 15THE OREGON HEAD START ASSOCIATION (OHSA) CONDUCTS A WAGE COMPARABILITY STUDY OF ALL POSITIONS INCLUDING TOP OFFICIALS. DATE RECEIVED FROM HEAD START ORGANIZATIONS AND OTHER NON-PROFIT AGENCIES IN OREGON ARE COMPILED BY AN OUTSIDE CONTRACTED AGENCY AND A REPORT IS ISSUED ONCE EVERY TWO YEARS. AFTER KIDCO HEAD START RECEIVEDS THE REPORT. IT IS REVIEWED BY THE HUMAN RESOURCES COMMITTE AND REPORTED TO THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS CONDUCTS A PERFORMANCE REVIEW OF THE EXECUTIVE DIRECTOR ANNUALLY. CHANGES IN THE SALARY SCALE ARE ESTABLISHED BY THE EXECUTIVE DIRECTOR AND APPROVED BY THE BOARD OF DIRECTORS DURING THE ANNUAL BUDGETING PROCESS. CASCADE EMPLOYERS CONSULTSING FIRM UNDERTOOK A MULTI-YEAR WAGE COMPARISON STUDY FOR KIDS AND COMPANY, WITH RECOMMENDATIONS ON DECOMPRESSING THE SALARY SCALE AND GETTING POSITIONS TO AT LEAST 80 PERCENT MARKET, WITH THEIR RECOMMENDATIONS PUT INTO PRACTICE.
FORM 990, PART VI, SECTION C, LINE 18THE ORGANIZATION'S INFORMATIONAL FORM 990 IS AVAILABLE ON THE ORGANIZATION'S WEBSITE AT WWW.KIDCOHEADSTART.ORG/ABOUT.HTML AND GUIDESTAR'S WEBSITE AT WWW.GUIDESTAR.ORG. IN ADDITION THE ORGANIZATION'S GOVERNING DOCUMENTS AND INFORMATIONAL FORM 990 ARE AVAILABLE UPON REQUEST.
FORM 990, PART VI, SECTION C, LINE 19AVAILABLE UPON REQUEST; GOVERNING MEETING AGENDAS AND MEETING MINUTES ARE POSTED ON THE WEBSITE.

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