2022-08-08T18:09:25-05:00 2021-12-31 930623286 ALDRICH CPAS AND ADVISORS LLP 680 HAWTHORNE AVE SE 140 SALEM OR 97301 990 2021-01-01 930687438 KIDS & COMPANY OF LINN COUNTY KIDS 5414511581 300 MARKET ST 200 LEBANON OR 97355 STEPHANY KOEHNE EXECUTIVE DIRECTOR 5414511581 2022-07-28 1 STEPHANY KOEHNE 999009999 DEBRA D SMITH CPA P00646873 5035857774 2022-07-28 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z KIDCO HEAD START STEPHANY KOEHNE 300 MARKET ST 200 LEBANON OR 97355 7912691 0 X WWW.KIDCOHEADSTART.ORG X 1977 OR PROVIDE COMPREHENSIVE PRESCHOOL PROGRAM THAT ENHANCES CHILDREN'S DEVELOPMENT & SUPPORTS FAMILIES. 6 6 120 47 0 0 6541639 7891412 0 0 375 25 5498 21254 6547512 7912691 0 0 0 0 5100349 6326121 0 0 0 1451950 1593380 6552299 7919501 -4787 -6810 4383196 4383179 500364 612757 3882832 3770422 THE HEAD START PROGRAM PROVIDES A COMPREHENSIVE EARLY CHILDHOOD DEVELOPMENT AND EDUCATION SERVICES FOR PRESCHOOL CHILDREN AND THEIR FAMILIES WHO ARE FURTHEST FROM OPPORTUNITY. 0 0 7170530 THE 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. 7170530 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 120 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OR X X X KERRI GODINEZ 9713614647 300 MARKET ST SUITE 200 LEBANON OR 973552282 PAT SMITH PRESIDENT 1.00 X X 0 0 0 JEFF KERSHAW VICE PRESIDENT 1.00 X X 0 0 0 KAY SMITH SECRETARY/TREASURER 1.00 X X 0 0 0 DON ANDREWS MEMBER 1.00 X 0 0 0 JENNIFER MELTZER MEMBER 1.00 X 0 0 0 ANGELA PASSMORE MEMBER 1.00 X 0 0 0 KERRI GODINEZ FINANCE COORDINATOR 40.00 X 56220 0 0 STEPHANY KOEHNE EXECUTIVE DIRECTOR 40.00 X 96738 0 0 152958 0 0 0 0 0 0 0 7886412 5000 7891412 25 25 INSURANCE DIVIDENDS 900099 18416 18416 OTHER INCOME 900099 2838 2838 21254 7912691 0 0 21279 152959 24185 128774 4112699 3843060 269639 207308 187945 19363 1338053 1213079 124974 515102 466991 48111 1710 1710 62285 62285 58094 29582 28512 95580 86652 8928 245245 228272 16973 818 752 66 172330 156234 16096 80607 72319 8288 CLASSROOM SUPPLIES 352550 352550 0 0 SUPPLIES 154431 144883 9548 0 REPAIRS & MAINTENANCE 148820 148820 0 0 FOOD 95292 95292 0 0 125618 119914 5704 7919501 7170530 748971 0 364891 167143 21872 21872 113999 425306 42248 65792 6214253 2511187 3840186 3703066 4383196 4383179 500364 612757 500364 612757 X 3882832 3770422 3882832 3770422 4383196 4383179 -6810 -105600 0 X 0 1 X 1 1 1 X 7653449 6766030 7424683 6541639 7891412 36277213 7653449 6766030 7424683 6541639 7891412 36277213 36277213 186 5043 281 375 25 5910 6566 9892 5498 21254 43210 36326333 13004 0.99860 0.99920 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 240129 240129 3105203 697767 2407436 1355082 529955 825127 378050 296329 81721 1135789 987136 148653 3703066 X 8116719 204028 204028 7912691 0 7912691 8123529 204028 204028 7919501 0 7919501 PART X, LINE 2: KIDCO 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. FORM 990, PART VI, SECTION A, LINE 2 PAT SMITH AND KAY SMITH HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B A 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 12C THE 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 15 THE 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 18 THE 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 19 AVAILABLE UPON REQUEST; GOVERNING MEETING AGENDAS AND MEETING MINUTES ARE POSTED ON THE WEBSITE.