2020-04-30T09:31:57-05:00 2019-06-30 203934956 WHISMAN GIORDANO & ASSOCIATES LLC 111 CONTINENTAL DR STE 210 NEWARK DE 197134330 990 2018-07-01 510386369 CHALLENGE PROGRAM INC CHAL 3026550945 1124 EAST 7TH ST WILMINGTON DE 19801 ANDREW MCKNIGHT EXECUTIVE DIRECTOR 3026550945 2020-04-30 JOSEPH V GIORDANO CPA P01249336 3022660202 2020-04-30 71.162.229.145 2020-04-30 09:31:57 CD P 2F205A17E17B95BB5B3D8D953ABD8BEAE4864BA7 4CD7EB480A27E4FDC1DFDE3B5C47D7777D798199 2018 2020-11-19 02:30:22Z ANDREW MCKNIGHT 1124 EAST 7TH STREET WILMINGTON DE 19801 3035356 false X WWW.CHALLENGEPROGRAM.ORG X 1993 DE OUR MISSION IS TO PROVIDE VOCATIONAL TRAINING FOR DELAWARE'S AT-RISK YOUTH TO EMPOWER THEM WITH THE CONFIDENCE, SKILLS AND PURPOSE NEEDED TO BECOME PRODUCTIVE MEMBERS OF SOCIETY. SINCE 1995, THE CHALLENGE PROGRAM HAS OFFERED YOUNG PEOPLE THE OPPORTUNITY TO LEARN VALUABLE CONSTRUCTION SKILLS, ASSISTANCE IN EARNING A HIGH SCHOOL DIPLOMA OR GED AND JOB PLACEMENT SERVICES. 8 8 78 9 0 651858 1506675 978398 1528566 0 7100 115 1637356 3035356 0 0 791767 913452 0 17493 958197 1348904 1749964 2262356 -112608 773000 2211653 3010939 341363 367649 1870290 2643290 X OUR MISSION IS TO PROVIDE VOCATIONAL TRAINING FOR DELAWARE'S AT-RISK YOUTH TO EMPOWER THEM WITH THE CONFIDENCE, SKILLS AND PURPOSE NEEDED TO BECOME PRODUCTIVE MEMBERS OF SOCIETY. SINCE 1995, THE CHALLENGE PROGRAM HAS OFFERED YOUNG PEOPLE THE OPPORTUNITY TO LEARN VALUABLE CONSTRUCTION SKILLS, ASSISTANCE IN EARNING A HIGH SCHOOL DIPLOMA OR GED AND JOB PLACEMENT SERVICES. false false 2101205 1528566 OUR MISSION IS TO PROVIDE VOCATIONAL TRAINING FOR DELAWARE'S AT-RISK YOUTH TO EMPOWER THEM WITH THE CONFIDENCE, SKILLS AND PURPOSE NEEDED TO BECOME PRODUCTIVE MEMBERS OF SOCIETY. SINCE 1995, THE CHALLENGE PROGRAM HAS OFFERED YOUNG PEOPLE THE OPPORTUNITY TO LEARN VALUABLE CONSTRUCTION SKILLS, ASSISTANCE IN EARNING A HIGH SCHOOL DIPLOMA OR GED AND JOB PLACEMENT 2101205 true true false false false false false false false false true false false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 12 0 78 true false false false false false false false false false false false false false false X 8 8 false false false false false false false true true false false false true true true false false true true false X X ANDREW MCKNIGHT 3026550945 1124 E SEVENTH ST WILMINGTON DE 19801 CHARLES COPELAND PRESIDENT 1.00 X X 0 0 0 RICHARD JULIAN DIRECTOR 1.00 X 0 0 0 ZACH PHILLIPS DIRECTOR 1.00 X 0 0 0 JACQUELINE IVY DIRECTOR 1.00 X 0 0 0 CHARLES POTTER DIRECTOR 1.00 X 0 0 0 KIM ILARDI DIRECTOR 1.00 X 0 0 0 HEATHER CRAIG DIRECTOR 1.00 X 0 0 0 ANDREW JOHNSON DIRECTOR 1.00 X 0 0 0 ANDREW MCKNIGHT EXECUTIVE DI 40.00 X 106827 0 0 106827 1 false false false 513860 992815 1506675 EARNED INCOME 1528566 1528566 1528566 MISCELLEANOUS INCOME 115 115 115 3035356 1528681 115825 89951 15874 10000 673642 618323 55319 66155 56232 9923 57830 49156 8674 19725 16766 2959 29052 18325 3234 7493 40504 34428 6076 45758 38895 6863 10302 10302 109026 92672 16354 95211 80929 14282 MATERIALS 917585 917585 BUILDING SUPPLIES 32955 32955 REPAIRS AND MAINTENANCE 20154 17131 3023 CONSTRUCTION TRAINING 11250 11250 17382 16305 1077 2262356 2101205 143658 17493 87311 132837 740359 38263 34471 131800 136608 33438 24358 1995 2658579 718268 1920841 1940311 2211653 3010939 70365 167496 32000 32000 195998 168153 43000 341363 367649 X 1870290 1906238 737052 1870290 2643290 2211653 3010939 773000 X false true X true false X 1029457 774926 927182 651858 1506675 4890098 1029457 774926 927182 651858 1506675 4890098 4890098 152908 326945 497327 985498 1528681 3491359 8381457 2514179 0.58340 0.65500 X PART II, LINE 10 EARNED INCOME 3,491,359 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1879278 312754 1566524 41735 16766 24969 417984 214632 203352 319582 174116 145466 1940311 X 3035356 3035356 3035356 2262356 2262356 2262356 SCHEDULE D, PAGE 3, PART X THE CHALLENGE PROGRAM, INC. IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE; THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE FINANCIAL STATEMENTS. IN ADDITION, THE ENTITY HAS BEEN CLASSIFIED AS ONE THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509 (A) OF THE INTERNAL REVENUE CODE AND QUALIFIES FOR DEDUCTIBLE CONTRIBUTIONS AS PROVIDED IN SECTION 170(B)(1)(A)(VI). ALTHOUGH THE ENTITY IS NOT SUBJECT TO FEDERAL AND STATE INCOME TAXES, THE ENTITY IS REQUIRED TO ADHERE TO ASC 740, "ACCOUNTING FOR INCOME TAXES", WHICH APPLIES TO ALL ENTITIES INCLUDING THOSE THAT ARE TAX EXEMPT. ASC 740 CLARIFIES THE ACCOUNTING AND REPORTING FOR INCOME TAXES WHERE INTERPRETATION OF THE TAX LAW MAY BE UNCERTAIN. ASC 740 PRESCRIBES A COMPREHENSIVE MODEL FOR THE FINANCIAL STATEMENT'S RECOGNITION, MEASUREMENT, PRESENTATION AND DISCLOSURE OF INCOME TAX UNCERTAINTIES WITH RESPECT TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN INCOME TAX RETURNS. MANAGEMENT HAS REVIEWED ITS CURRENT AND PAST FEDERAL INCOME TAX POSITIONS AND HAS DETERMINED, BASED ON CLEAR AND UNAMBIGUOUS TAX LAW AND REGULATIONS, THAT THE TAX POSITIONS TAKEN ARE CERTAIN AND THAT THERE IS NO LIKELIHOOD THAT A MATERIAL TAX ASSESSMENT WOULD BE MADE IF THE RESPECTIVE GOVERNMENT AGENCY EXAMINED TAX RETURNS SUBJECT TO AUDIT. ACCORDINGLY, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED. CURRENTLY, THE JUNE 30, 2017, 2018 AND 2019 TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE; HOWEVER, THE ENTITY IS NOT CURRENTLY UNDER AUDIT NOR HAS THE ENTITY BEEN CONTACTED BY THIS JURISDICTION. ANY INTEREST AND PENALTIES RELATED TO INCOME TAXES WOULD BE RECORDED AS INCOME TAX EXPENSE. THERE ARE NO INTEREST AND PENALTIES AS OF JUNE 30, 2019 AND 2018. FORM 990 - ORGANIZATION'S MISSION OUR MISSION IS TO PROVIDE VOCATIONAL TRAINING FOR DELAWARE'S AT-RISK YOUTH TO EMPOWER THEM WITH THE CONFIDENCE, SKILLS AND PURPOSE NEEDED TO BECOME PRODUCTIVE MEMBERS OF SOCIETY. SINCE 1995, THE CHALLENGE PROGRAM HAS OFFERED YOUNG PEOPLE THE OPPORTUNITY TO LEARN VALUABLE CONSTRUCTION SKILLS, ASSISTANCE IN EARNING A HIGH SCHOOL DIPLOMA OR GED AND JOB PLACEMENT SERVICES. FORM 990, PAGE 6, PART VI, LINE 11B THE BOARD IS PROVIDED WITH FORM 990 FOR REVIEW PRIOR TO BEING FILED. FORM 990, PAGE 6, PART VI, LINE 12C ALL EMPLOYEES AND BOARD MEMBERS ARE REQUIRED TO FILL OUT AND SIGN A CONFLICT OF INTEREST DISCLOSURE FORM EXPLAINING ANY SITUATIONS WHICH MAY CREATE A CONFLICT OF INTEREST WITHIN THE ORGANIZATION. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS REVIEW THE SALARIES OF ALL PERSONNEL INCLUDING THE EXECUTIVE DIRECTOR WHEN THEY APPROVE THE ANNUAL BUDGET EACH YEAR. FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD OF DIRECTORS REVIEW THE SALARIES OF ALL PERSONNEL INCLUDING THE EXECUTIVE DIRECTOR WHEN THEY APPROVE THE ANNUAL BUDGET EACH YEAR. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST AND CAN BE FOUND ON GUIDESTAR.ORG