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KIDS & COMPANY OF LINN COUNTY: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
KIDS & COMPANY OF LINN COUNTY (EIN 93-0687438)
Tax period
2019-01-01 to 2019-12-31
Filed
2020-10-13
IRS object ID
202032879349301883
Schema version
2019v5.1
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)
Return2020-10-13T18:09:45-05:00ReturnTs
Tax Period End2019-12-31TaxPeriodEndDt

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 Begin2019-01-01TaxPeriodBeginDt

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 STREET NO 200AddressLine1Txt
CityLEBANONCityNm
State AbbreviationORStateAbbreviationCd
ZIP973552282ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSTEPHANY KOEHNEPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone5414511581PhoneNum
Signature2020-09-29SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonELSA A ROMEROPreparerPersonNm
PTINP00485021PTIN
Phone5035857774PhoneNum
Preparation2020-09-29PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address50.203.206.43IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-09-29IPDt
IP Tm14:17:17IPTm
IP TimezonePDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id794A68E4C78BEAB56401CB3BD149B0F2E51606CFAtSubmissionCreationDeviceId
At Submission Filing Device IdCFFFF8815CEF780896CDAF511B899114C00E0EB2AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2021-01-29 14:40:06ZBuildTS

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 STREET NO 200AddressLine1Txt
CityLEBANONCityNm
State AbbreviationORStateAbbreviationCd
ZIP973552282ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$7,434,856GrossReceiptsAmt
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 Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee198TotalEmployeeCnt
Total Volunteers450TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$6,766,030PYContributionsGrantsAmt
CY Contributions Grants$7,424,683CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$5,043PYInvestmentIncomeAmt
CY Investment Income$281CYInvestmentIncomeAmt
PY Other Revenue$6,566PYOtherRevenueAmt
CY Other Revenue$9,892CYOtherRevenueAmt
PY Total Revenue$6,777,639PYTotalRevenueAmt
CY Total Revenue$7,434,856CYTotalRevenueAmt
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$5,229,399PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$5,587,313CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,271,224PYOtherExpensesAmt
CY Other Expenses$1,449,194CYOtherExpensesAmt
PY Total Expenses$6,500,623PYTotalExpensesAmt
CY Total Expenses$7,036,507CYTotalExpensesAmt
PY Revenues Less Expenses$277,016PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$398,349CYRevenuesLessExpensesAmt
Total Assets BOY$4,393,576TotalAssetsBOYAmt
Total Assets EOY$4,331,219TotalAssetsEOYAmt
Total Liabilities BOY$904,306TotalLiabilitiesBOYAmt
Total Liabilities EOY$443,600TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$3,489,270NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,887,619NetAssetsOrFundBalancesEOYAmt
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$6,162,390ExpenseAmt
Grant$0GrantAmt
Revenue$0RevenueAmt
DescTHE ORGANIZATION OPERATES A REGIONAL HEAD START PROGRAM, PRIMARILY IN LINN COUNTY, 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 489, TOTAL NUMBERS 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$6,162,390TotalProgramServiceExpensesAmt
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 Document11IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee198EmployeeCnt
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 Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
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 Line1STEPHANY KOEHNEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone5414511581PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1300 MARKET ST SUITE 200AddressLine1Txt
CityLEBANONCityNm
State AbbreviationORStateAbbreviationCd
ZIP973552282ZIPCd

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 WHITTINGTON
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
HILLARY D CAMPBELL
FINANCE COORDINATOR TERM 8.23.1940.00Yes (X)$50,328$0$7,136
STEPHANY KOEHNE
EXECUTIVE DIRECTOR40.00Yes (X)$85,684$0$9,437
ERIC POMMIER
DE FACTO OFFICER, PROGRAM DIRECTOR40.00Yes (X)$60,052$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$196,064TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$16,573TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Federated Campaigns$2,000FederatedCampaignsAmt
Government Grants$7,417,523GovernmentGrantsAmt
All Other Contributions$5,160AllOtherContributionsAmt
Total Contributions$7,424,683TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$281TotalRevenueColumnAmt
Exclusion$281ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmt
INSURANCE DIVIDENDS900099$7,542$7,542
BANK REBATE900009$2,152$2,152
PATRONAGE DIVIDEND900009$198$198
FieldValueIRS element (for citing)
Other Revenue Total$9,892OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$7,434,856TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$10,173ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$212,637TotalAmt
Program Services$74,824ProgramServicesAmt
Management And General$137,813ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$3,870,155TotalAmt
Program Services$3,651,577ProgramServicesAmt
Management And General$218,578ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$149,278TotalAmt
Program Services$136,247ProgramServicesAmt
Management And General$13,031ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$897,673TotalAmt
Program Services$819,314ProgramServicesAmt
Management And General$78,359ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$457,570TotalAmt
Program Services$417,628ProgramServicesAmt
Management And General$39,942ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$91,319TotalAmt
Management And General$91,319ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$2,945TotalAmt
Management And General$2,945ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$44,860TotalAmt
Management And General$44,860ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$86,465TotalAmt
Program Services$74,230ProgramServicesAmt
Management And General$12,235ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$76,554TotalAmt
Program Services$15,841ProgramServicesAmt
Management And General$60,713ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$236,775TotalAmt
Program Services$192,856ProgramServicesAmt
Management And General$43,919ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$69,786TotalAmt
Program Services$61,583ProgramServicesAmt
Management And General$8,203ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$192,257TotalAmt
Program Services$182,644ProgramServicesAmt
Management And General$9,613ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$67,902TotalAmt
Program Services$65,531ProgramServicesAmt
Management And General$2,371ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
FOOD$203,199$203,199$0
REPAIRS & MAINTENANCE$168,453$163,422$5,031
TRAINING$103,025$27,079$75,946
SUPPLIES$51,021$34,469$16,552

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$54,633TotalAmt
Program Services$41,946ProgramServicesAmt
Management And General$12,687ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$7,036,507TotalAmt
Program Services$6,162,390ProgramServicesAmt
Management And General$874,117ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$17,468BOYAmt
EOY$89,734EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$21,390BOYAmt
EOY$21,549EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$218,804BOYAmt
EOY$211,305EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$14,727BOYAmt
EOY$37,160EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$6,018,263LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$2,046,792LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$4,121,187BOYAmt
EOY$3,971,471EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$4,393,576BOYAmt
EOY$4,331,219EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$237,755BOYAmt
EOY$443,600EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$666,551BOYAmt
EOY$0EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$904,306BOYAmt
EOY$443,600EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$3,489,270BOYAmt
EOY$3,887,619EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,489,270BOYAmt
EOY$3,887,619EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,393,576BOYAmt
EOY$4,331,219EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$398,349ReconcilationRevenueExpnssAmt
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$5,560,081CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$5,798,187CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$7,653,449CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$6,766,030CurrentTaxYearMinus1YearAmt
Current Tax Year$7,424,683CurrentTaxYearAmt
Total$33,202,430TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$5,560,081CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$5,798,187CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$7,653,449CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$6,766,030CurrentTaxYearMinus1YearAmt
Current Tax Year$7,424,683CurrentTaxYearAmt
Total$33,202,430TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$33,202,430PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$100CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$124CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$186CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$5,043CurrentTaxYearMinus1YearAmt
Current Tax Year$281CurrentTaxYearAmt
Total$5,734TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$6,566CurrentTaxYearMinus1YearAmt
Current Tax Year$9,892CurrentTaxYearAmt
Total$16,458TotalAmt
FieldValueIRS element (for citing)
Total Support$33,224,622TotalSupportAmt
Gross Receipts Rltd Activities$52,587GrossReceiptsRltdActivitiesAmt
Public Support CY1700.99930PublicSupportCY170Pct
Public Support PY1700.99960PublicSupportPY170Pct
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$240,128OtherCostOrOtherBasisAmt
Book Value$240,128BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$4,435,044OtherCostOrOtherBasisAmt
Depreciation$949,264DepreciationAmt
Book Value$3,485,780BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,343,091OtherCostOrOtherBasisAmt
Depreciation$1,097,528DepreciationAmt
Book Value$245,563BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$3,971,471TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$8,202,676TotalRevEtcAuditedFinclStmtAmt
Donated Services And Use Fclts$767,820DonatedServicesAndUseFcltsAmt
Revenue Not Reported$767,820RevenueNotReportedAmt
Revenue Subtotal$7,434,856RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$7,434,856TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$7,804,327TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$767,820DonatedServicesUseFcltsAmt
Expenses Not Reported$767,820ExpensesNotReportedAmt
Expenses Subtotal$7,036,507ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$7,036,507TotalExpensesPerForm990Amt

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, 2019.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 WHITTINGTON HAVE A FAMILY RELATIONSHIP.
FORM 990, PART VI, SECTION A, LINE 3MANAGEMENT OF FISCAL OFFICE WAS CONTRACTED OUT TO NOWCFO FROM AUGUST 2019 - JULY 2020.
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 PERCEIVED 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. 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 19THE ORGANIZATION'S GOVERNING DOCUMENTS AND FORM 990 ARE AVAILABLE UPON REQUEST.

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