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KIDS & COMPANY OF LINN COUNTY: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
KIDS & COMPANY OF LINN COUNTY (EIN 93-0687438)
Tax period
2021-01-01 to 2021-12-31
Filed
2022-08-08
IRS object ID
202212209349302051
Schema version
2021v4.2
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)
Return2022-08-08T18:09:25-05:00ReturnTs
Tax Period End2021-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN930623286PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ALDRICH CPAS AND ADVISORS LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1680 HAWTHORNE AVE SE 140AddressLine1Txt
CitySALEMCityNm
State AbbreviationORStateAbbreviationCd
ZIP97301ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN930687438EIN

Business Name BusinessName

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

US Address USAddress

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

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSTEPHANY KOEHNEPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone5414511581PhoneNum
Signature2022-07-28SignatureDt
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

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDEBRA D SMITH CPAPreparerPersonNm
PTINP00646873PTIN
Phone5035857774PhoneNum
Preparation2022-07-28PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1KIDCO HEAD STARTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Principal OfficerSTEPHANY KOEHNEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1300 MARKET ST 200AddressLine1Txt
CityLEBANONCityNm
State AbbreviationORStateAbbreviationCd
ZIP97355ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$7,912,691GrossReceiptsAmt
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 DEVELOPMENT & SUPPORTS FAMILIES.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee120TotalEmployeeCnt
Total Volunteers47TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$6,541,639PYContributionsGrantsAmt
CY Contributions Grants$7,891,412CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$375PYInvestmentIncomeAmt
CY Investment Income$25CYInvestmentIncomeAmt
PY Other Revenue$5,498PYOtherRevenueAmt
CY Other Revenue$21,254CYOtherRevenueAmt
PY Total Revenue$6,547,512PYTotalRevenueAmt
CY Total Revenue$7,912,691CYTotalRevenueAmt
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$5,100,349PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$6,326,121CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,451,950PYOtherExpensesAmt
CY Other Expenses$1,593,380CYOtherExpensesAmt
PY Total Expenses$6,552,299PYTotalExpensesAmt
CY Total Expenses$7,919,501CYTotalExpensesAmt
PY Revenues Less Expenses-$4,787PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$6,810CYRevenuesLessExpensesAmt
Total Assets BOY$4,383,196TotalAssetsBOYAmt
Total Assets EOY$4,383,179TotalAssetsEOYAmt
Total Liabilities BOY$500,364TotalLiabilitiesBOYAmt
Total Liabilities EOY$612,757TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$3,882,832NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,770,422NetAssetsOrFundBalancesEOYAmt
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$7,170,530ExpenseAmt
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 PF 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 408, 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$7,170,530TotalProgramServiceExpensesAmt
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
Employee120EmployeeCnt
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
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
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 Members6GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
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
ZIP973552282ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 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
KERRI GODINEZ
FINANCE COORDINATOR40.00Yes (X)$56,220$0$0
STEPHANY KOEHNE
EXECUTIVE DIRECTOR40.00Yes (X)$96,738$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$152,958TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Government Grants$7,886,412GovernmentGrantsAmt
All Other Contributions$5,000AllOtherContributionsAmt
Total Contributions$7,891,412TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$25TotalRevenueColumnAmt
Exclusion$25ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmt
INSURANCE DIVIDENDS900099$18,416$18,416
OTHER INCOME900099$2,838$2,838
FieldValueIRS element (for citing)
Other Revenue Total$21,254OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$7,912,691TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$21,279ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$152,959TotalAmt
Program Services$24,185ProgramServicesAmt
Management And General$128,774ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$4,112,699TotalAmt
Program Services$3,843,060ProgramServicesAmt
Management And General$269,639ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$207,308TotalAmt
Program Services$187,945ProgramServicesAmt
Management And General$19,363ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$1,338,053TotalAmt
Program Services$1,213,079ProgramServicesAmt
Management And General$124,974ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$515,102TotalAmt
Program Services$466,991ProgramServicesAmt
Management And General$48,111ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$1,710TotalAmt
Management And General$1,710ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$62,285TotalAmt
Management And General$62,285ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$58,094TotalAmt
Program Services$29,582ProgramServicesAmt
Management And General$28,512ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$95,580TotalAmt
Program Services$86,652ProgramServicesAmt
Management And General$8,928ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$245,245TotalAmt
Program Services$228,272ProgramServicesAmt
Management And General$16,973ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$818TotalAmt
Program Services$752ProgramServicesAmt
Management And General$66ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$172,330TotalAmt
Program Services$156,234ProgramServicesAmt
Management And General$16,096ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$80,607TotalAmt
Program Services$72,319ProgramServicesAmt
Management And General$8,288ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
CLASSROOM SUPPLIES$352,550$352,550$0$0
SUPPLIES$154,431$144,883$9,548$0
REPAIRS & MAINTENANCE$148,820$148,820$0$0
FOOD$95,292$95,292$0$0

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$125,618TotalAmt
Program Services$119,914ProgramServicesAmt
Management And General$5,704ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$7,919,501TotalAmt
Program Services$7,170,530ProgramServicesAmt
Management And General$748,971ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$364,891BOYAmt
EOY$167,143EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

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

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$113,999BOYAmt
EOY$425,306EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$42,248BOYAmt
EOY$65,792EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$6,214,253LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$2,511,187LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$3,840,186BOYAmt
EOY$3,703,066EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$4,383,196BOYAmt
EOY$4,383,179EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$500,364BOYAmt
EOY$612,757EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$500,364BOYAmt
EOY$612,757EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$3,882,832BOYAmt
EOY$3,770,422EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,882,832BOYAmt
EOY$3,770,422EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,383,196BOYAmt
EOY$4,383,179EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$6,810ReconcilationRevenueExpnssAmt
Prior Period Adjustments-$105,600PriorPeriodAdjustmentsAmt
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$7,653,449CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$6,766,030CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$7,424,683CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$6,541,639CurrentTaxYearMinus1YearAmt
Current Tax Year$7,891,412CurrentTaxYearAmt
Total$36,277,213TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$7,653,449CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$6,766,030CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$7,424,683CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$6,541,639CurrentTaxYearMinus1YearAmt
Current Tax Year$7,891,412CurrentTaxYearAmt
Total$36,277,213TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$36,277,213PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$186CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$5,043CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$281CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$375CurrentTaxYearMinus1YearAmt
Current Tax Year$25CurrentTaxYearAmt
Total$5,910TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$6,566CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$9,892CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$5,498CurrentTaxYearMinus1YearAmt
Current Tax Year$21,254CurrentTaxYearAmt
Total$43,210TotalAmt
FieldValueIRS element (for citing)
Total Support$36,326,333TotalSupportAmt
Gross Receipts Rltd Activities$13,004GrossReceiptsRltdActivitiesAmt
Public Support CY1700.99860PublicSupportCY170Pct
Public Support PY1700.99920PublicSupportPY170Pct
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$3,105,203OtherCostOrOtherBasisAmt
Depreciation$697,767DepreciationAmt
Book Value$2,407,436BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,355,082OtherCostOrOtherBasisAmt
Depreciation$529,955DepreciationAmt
Book Value$825,127BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$378,050OtherCostOrOtherBasisAmt
Depreciation$296,329DepreciationAmt
Book Value$81,721BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,135,789OtherCostOrOtherBasisAmt
Depreciation$987,136DepreciationAmt
Book Value$148,653BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$3,703,066TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$8,116,719TotalRevEtcAuditedFinclStmtAmt
Donated Services And Use Fclts$204,028DonatedServicesAndUseFcltsAmt
Revenue Not Reported$204,028RevenueNotReportedAmt
Revenue Subtotal$7,912,691RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$7,912,691TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$8,123,529TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$204,028DonatedServicesUseFcltsAmt
Expenses Not Reported$204,028ExpensesNotReportedAmt
Expenses Subtotal$7,919,501ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$7,919,501TotalExpensesPerForm990Amt

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 ENDED DECEMBER 31, 2021 AND 2020 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 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 THERE 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. DATA 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 RECEIVES THE REPORT, IT IS REVIEWED BY THE HUMAN RESOURCES COMMITTEE 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 CONSULTING FIRM UNDERTOOK A MULTI-YEAR WAGE COMPARISON STUDY FOR KIDS & COMPANY, WITH RECOMMENDATIONS ON DECOMPRESSING THE SALARY SCALE AND GETTING POSITIONS TO AT LEAST 80 PERCENT OF MARKET, WITH THEIR RECOMMENDATIONS PUT INTO PRACTICE.
FORM 990, PART VI, SECTION C, LINE 18THE ORGANIZATION'S 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 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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