2019-08-14T17:56:06-05:00 2018-12-31 KPMG LLP One Financial Plaza Hartford CT 061032608 990 2018-01-01 453672468 SCUS HEAD START PROGRAMS INC % EID NATOUR SCUS 2032214000 501 KINGS HIGHWAY EAST Suite STE 40 FAIRFIELD CT 06825 JULIANA BRANNAN CFO 8598991172 2019-08-12 true MARY-EVELYN ANTONETTI P00431862 8605223200 2019-08-09 167.68.102.5 06014420192265000005 2019-08-14 P DA4F556549C95AEC1A4590AB9843AE87D4A12B12 DA4F556549C95AEC1A4590AB9843AE87D4A12B12 2018 2019-02-21 02:37:17Z KHARI GARVIN 501 KINGS HIGHWAY EAST FAIRFIELD CT 06825 24700708 false X WWW.SAVETHECHILDREN.ORG X 2011 CT SCUS HEAD START PROGRAMS PROMOTE SCHOOL READINESS BY ENHANCING THE SOCIAL AND COGNITIVE DEVELOPMENT OF CHILDREN THROUGH SERVICES PROVIDED TO STUDENTS AND FAMILIES. SEE SCH O 14 14 0 3808 0 0 22197835 24640924 1231375 0 0 59784 69948 0 23499158 24700708 25000 0 0 0 15818394 16242994 0 0 0 8422670 8325571 24266064 24568565 -766906 132143 621077 1037099 883708 1167587 -262631 -130488 X SCUS HEAD START PROGRAMS PROMOTE SCHOOL READINESS BY ENHANCING THE SOCIAL AND COGNITIVE DEVELOPMENT OF CHILDREN THROUGH SERVICES PROVIDED TO STUDENTS AND FAMILIES. SEE SCHEDULE O. false false 22974101 0 0 IN 2018, SCUS HEAD START PROGRAMS, INC. OPERATED 6 HEAD START PROGRAMS IN 4 STATES (AR, LA, MS AND ND). 22974101 true true false false false false false false false false false false false true true true false true false false false false false false false false false false false true false false false false false false false false true false false false false true false false false true X 133 0 true 0 false false false false false false false false false false false false X 14 14 false true true false true true true true true false false true true true true true true false false false X EID NATOUR 2032214000 501 KINGS HIGHWAY EAST SUITE 400 FAIRFIELD CT 06825 X CYNTHIA AUGUSTINE CHAIR AND TRUSTEE 1.0 1.0 X 0 0 0 VERA ABRAHAM TRUSTEE 1.0 0.0 X 0 0 0 BENITA BARNES TRUSTEE AS OF 1/11/2018 1.0 0.0 X 0 0 0 KELSIE DERUOUSELLE TRUSTEE 1.0 0.0 X 0 0 0 THOMAS EDWARDS TRUSTEE UNTIL 1/3/2018 1.0 0.0 X 0 0 0 CHARLOTTE GUYMAN TRUSTEE 1.0 1.0 X 0 0 0 BRAD IRWIN TRUSTEE UNTIL 2/8/2018 1.0 1.0 X 0 0 0 TERESA KYLLO TRUSTEE 1.0 0.0 X 0 0 0 JOE MANDATO TRUSTEE AS OF 2/15/2018 1.0 1.0 X 0 0 0 ASHLEY OYLOE TRUSTEE 1.0 0.0 X 0 0 0 ANN PATTERSON TRUSTEE 1.0 0.0 X 0 0 0 CINDY RUSHING TRUSTEE 1.0 0.0 X 0 0 0 SUNIL SANI TRUSTEE AS OF 2/15/2018 1.0 1.0 X 0 0 0 LATORRA SIMMONS TRUSTEE 1.0 0.0 X 0 0 0 TINA TOWNSEND TRUSTEE 1.0 0.0 X 0 0 0 TUESDEA WALKER TRUSTEE 1.0 0.0 X 0 0 0 KHARI GARVIN EXECUTIVE DIRECTOR 40.0 0.0 X 0 132646 20912 JULIANA BRANNAN CHIEF FINANCIAL OFFICER 40.0 0.0 X 0 109581 23588 ASHLEY PATRICK CORP. SECRETARY 40.0 0.0 X 0 47953 14138 JEFFREY UNGER DIRECTOR, OPERATIONS 40.0 0.0 X 0 95202 37245 JUDITH JERALD SENIOR DIRECTOR 4.0 36.0 X 0 173005 15931 0 558387 111814 0 false true false Leo General Contractors LLC PO Box 310 GLENDALE MS 38928 Construction 175440 Stuart Sackett 355 Warrick Drive SEVEN FIELD PA 16046 Playground Install 160377 D'ARGENT CONSTRUCTION LLC 1460 Centre Court ALEXANDRIA LA 71301 Construction 159386 Teaching Strategies 3088 Momentum Place CHICAGO IL 60689 Curriculum 154856 Timbo's Construction Inc 3853 Hwy 61 North CLEVELAND MS 38732 Construction 140980 6 184 23473882 1166858 758171 24640924 0 0 0 0 0 0 0 59784 59784 59784 59784 0 0 0 0 0 0 0 0 0 0 24700708 59784 0 0 0 0 348817 133404 215413 0 12692116 12308390 383726 0 3202061 3115919 86142 0 0 16296 15385 911 0 0 0 0 784757 733570 51187 53289 52951 338 451444 442623 8821 103535 102899 636 0 2137861 2126237 11624 685262 623753 61509 0 28188 20911 7277 1774 1769 5 0 0 272872 196057 76815 SUPPLIES 1786504 1777616 8888 0 SCHOOL MEALS 748424 748424 OVERHEAD ALLOCATION 669801 669801 NON-CAPITALIZABLE ASSETS 332515 330345 2170 253049 243848 9201 24568565 22974101 1594464 0 168471 179160 0 0 279888 425136 67441 5581 0 0 0 0 0 0 0 15807 105277 54457 0 0 0 0 0 0 0 0 0 0 0 356958 621077 1037099 213074 426609 0 0 119492 341309 0 0 0 0 0 0 0 0 0 0 551142 399669 883708 1167587 X 0 0 -262631 -130488 0 0 -262631 -130488 621077 1037099 132143 X X false true X true true true X 10649531 23396114 23544652 22197835 24640924 104429056 0 0 10649531 23396114 23544652 22197835 24640924 104429056 0 104429056 4825 2450 250 7525 0 0 0 176265 69698 0 245963 104682544 3883449 0.99758 0.99695 X DUE FROM SCUS 356958 356958 0 PAYROLL LIABILITIES TO SCUS 399669 399669 X SCHEDULE D, PART X, LINE 2 THE FOLLOWING FOOTNOTE IS FROM THE CONSOLIDATED FINANCIAL STATEMENTS OF SAVE THE CHILDREN FEDERATION, INC: THE INTERNAL REVENUE SERVICE HAS RULED THAT, PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE), SCUS AND HEAD START ARE EXEMPT FROM FEDERAL INCOME TAXES AND ARE PUBLICLY SUPPORTED ORGANIZATIONS, AS DEFINED IN SECTION 509(A)(1) OF THE CODE. EFFECTIVE MARCH 11, 2014, THE INTERNAL REVENUE SERVICE DETERMINED THAT SCAN IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(4) OF THE CODE. AS NOT-FOR-PROFIT ORGANIZATIONS, SCUS, HEAD START, AND SCAN ARE ALSO EXEMPT FROM STATE AND LOCAL INCOME TAXES. THE ORGANIZATION FOLLOWS THE GUIDANCE OF ACCOUNTING STANDARDS CODIFICATION (ASC) 740, INCOME TAXES (ASC 740), RELATED TO UNCERTAINTIES IN INCOME TAXES, WHICH PRESCRIBES A THRESHOLD OF MORE LIKELY THAN NOT FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN IN A TAX RETURN. THE ORGANIZATION BELIEVES IT HAS TAKEN NO SIGNIFICANT UNCERTAIN TAX POSITIONS. true false false false false false false false false KHARI GARVIN EXECUTIVE DIRECTOR 0 119749 0 0 0 12897 0 10767 0 10145 0 153558 0 0 JUDITH JERALD SENIOR DIRECTOR 0 144873 0 0 0 28132 0 14134 0 1797 0 188936 0 0 SCHEDULE J, PART I, LINE 3 OFFICERS ARE COMPENSATED FOR SERVICES PROVIDED TO SCUS HEAD START PROGRAMS INC ("SCUS HEAD START") AND THEIR COMPENSATION IS PAID BY A RELATED ORGANIZATION, SAVE THE CHILDREN FEDERATION, INC. ("SCUS"). THE COMPENSATION POLICIES OF SCUS HEAD START ARE SUBJECT TO THE OVERSIGHT AND REVIEW BY THE BOARD OF TRUSTEES OF SCUS. SCUS USES A COMPENSATION COMMITTEE, FORM 990 OF OTHER ORGANIZATIONS OF SIMILAR SIZE AND COMPLEXITY, COMPENSATION SURVEY OR STUDY AND APPROVAL BY THE BOARD OF COMPENSATION COMMITTEE WHEN DETERMINING COMPENSATION OF THE EXECUTIVE DIRECTOR. SCHEDULE J, PART I, LINE 4A SEVERANCE PAYMENTS JEFFREY UNGER WAS PAID SEVERANCE OF $8,936 AS A ONE-TIME LUMP SUM PAYMENT WITH HIS FINAL PAYCHECK ON JANUARY 15, 2019. X 328518 FAIR MARKET VALUE X Clothing and Household 9 387523 FAIR MARKET VALUE X Food 1 42130 FAIR MARKET VALUE false true true SCHEDULE M, PART I, LINE 32 SCUS HEAD START PROGRAMS, INC. DOES NOT HAVE DEDICATED FUNDRAISING STAFF. FUNDRAISING ACTIVITIES ARE COMPLETED BY THE RELATED ORGANIZATION, SAVE THE CHILDREN FEDERATION, INC. RESOURCE DEVELOPMENT STAFF, BOTH FOR CASH AND NON-CASH CONTRIBUTIONS. THE PROCESSING OF CONTRIBUTIONS RECEIVED IS HANDLED BY THE RELATED ORGANIZATION, SAVE THE CHILDREN FEDERATION, INC. GIFT PROCESSING AND FINANCE ACCOUNTS RECEIVABLE STAFF. SCHEDULE M, PART I, COLUMN (B) THE AMOUNTS IN COLUMN B REPRESENT THE NUMBER OF SEPARATE CONTRIBUTORS. FORM 990, PART I, LINE 1 SCUS HEAD START PROGRAMS, INC. ("SCUS HEAD START") PROMOTES SCHOOL READINESS BY ENHANCING THE SOCIAL AND COGNITIVE DEVELOPMENT OF CHILDREN THROUGH THE PROVISION OF EDUCATIONAL, HEALTH, NUTRITIONAL, SOCIAL AND OTHER SERVICES TO ENROLLED CHILDREN AND FAMILIES. THEY ENGAGE PARENTS IN THEIR CHILDREN'S LEARNING AND ASSIST THEM IN MAKING PROGRESS TOWARD THEIR EDUCATIONAL, LITERACY AND EMPLOYMENT GOALS. SIGNIFICANT EMPHASIS IS PLACED ON THE INVOLVEMENT OF PARENTS IN THE ADMINISTRATION OF LOCAL HEAD START PROGRAMS. FORM 990, PART III, LINE 1 SOCIAL AND COGNITIVE DEVELOPMENT OF CHILDREN THROUGH THE PROVISION OF EDUCATIONAL, HEALTH, NUTRITIONAL, SOCIAL AND OTHER SERVICES TO ENROLLED CHILDREN AND FAMILIES. THEY ENGAGE PARENTS IN THEIR CHILDREN'S LEARNING AND HELP THEM IN MAKING PROGRESS TOWARD THEIR EDUCATIONAL, LITERACY AND EMPLOYMENT GOALS. SIGNIFICANT EMPHASIS IS PLACED ON THE INVOLVEMENT OF PARENTS IN THE ADMINISTRATION OF LOCAL HEAD START PROGRAMS. FORM 990, PART V, LINE 2 SCUS HEAD START EMPLOYEES SCUS HEAD START HAS NO EMPLOYEES. ALL INDIVIDUALS WORKING FOR SCUS HEAD START ARE EMPLOYED AND PAID BY SAVE THE CHILDREN FEDERATION, INC. ("SCUS"). ALL FORMS W-2 ARE ISSUED BY SCUS. THE PORTION OF THEIR SALARIES ALLOCATED TO TIME WORKED FOR SCUS HEAD START HAS BEEN PROPERLY REPORTED AS SCUS HEAD START SALARY EXPENSE. FORM 990, PART VI, SECTION A, LINE 3 MANAGEMENT SERVICES JULIANA BRANNAN, KHARI GARVIN, JUDITH JERALD, ASHLEY PATRICK, AND JEFFREY UNGER ARE FULL-TIME EMPLOYEES OF SAVE THE CHILDREN FEDERATION, INC. (SCUS), WHICH IS THE SOLE MEMBER OF SCUS HEAD START PROGRAMS, INC. ("SCUS HEAD START"). PART OF THE DUTIES OF JUDITH JERALD AND ALL OF THE DUTIES OF KHARI GARVIN, ASHLEY PATRICK, JULIANA BRANNAN, AND JEFFREY UNGER FOR SCUS INCLUDES PROVIDING MANAGEMENT SUPPORT TO SCUS HEAD START. SCUS CONTROLS SCUS HEAD START AND HAS THE POWER TO APPOINT AND REMOVE ALL THE MEMBERS OF THE BOARD OF TRUSTEES OF SCUS HEAD START. SCUS WILL SUPPORT OPERATIONS OF SCUS HEAD START. THE OFFICERS' COMPENSATION PAID BY SCUS IS LISTED ON PART VII, FORM 990. FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION'S BYLAWS WERE AMENDED BY THE SOLE MEMBER (SCUS) ON FEBRUARY 28, 2018, THESE CHANGES WERE PRESENTED TO THE HEAD START BOARD ON APRIL 10, 2018. THESE CHANGES INCLUDE ADDING OF TERM LIMITS AND ADDING BOARD COMPOSITION REQUIREMENTS. THESE REQUIREMENTS INCLUDE A DIRECTOR WITH EXPERIENCE OR BACKGROUND IN FISCAL MANAGEMENT, A DIRECTOR THAT IS A LICENSED ATTORNEY, AND ONE DIRECTOR SHALL HAVE A BACKGROUND IN EARLY CHILDHOOD DEVELOPMENT. ADDITIONAL DIRECTORS SHALL REFLECT THE COMMUNITY TO BE SERVED AND INCLUDE PARENTS OF CHILDREN WHO ARE CURRENTLY, OR WERE FORMERLY ENROLLED IN HEAD START PROGRAMS, AND ARE SELECTED FOR THEIR EXPERTISE IN EDUCATION, BUSINESS ADMINISTRATION, OR COMMUNITY AFFAIRS. FORM 990, PART VI, SECTION A, LINES 6, 7A, AND 7B ORGANIZATION MEMBERS PER THE ORGANIZATION'S CERTIFICATE OF INCORPORATION AND BYLAWS, SCUS SHALL BE THE SOLE MEMBER OF SCUS HEAD START. PARAGRAPH SIX OF THE CERTIFICATE OF INCORPORATION NOTES ALL MEMBERS OF THE BOARD OF TRUSTEES SHALL BE APPOINTED BY THE MEMBER, AND THE MEMBER SHALL HAVE THE POWER TO REMOVE ANY ONE OR MORE OF THE TRUSTEES AT ANY TIME IN ITS DISCRETION WITH OR WITHOUT CAUSE. IN ADDITION, ONLY THE MEMBER SHALL HAVE THE POWER TO ADOPT, AMEND OR REPEAL THE BYLAWS, AND ONLY THE MEMBER SHALL HAVE THE POWER TO AMEND THE CERTIFICATE OF INCORPORATION. THE OFFICERS OF SCUS HEAD START ARE EMPLOYED BY SCUS AND A PART OF THEIR DUTIES FOR SCUS INCLUDES PROVIDING MANAGEMENT SUPPORT TO SCUS HEAD START. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 REVIEW PROCESS SCUS HEAD START HAS ADOPTED AND FOLLOWS THE POLICIES AND PROCEDURES OF ITS SOLE MEMBER, SCUS. THE FORM 990 WAS REVIEWED BY THE HEAD START BOARD OF TRUSTEES IN MID-JULY AND THEN SENT TO THE AUDIT COMMITTEE OF THE SCUS BOARD IN LATE JULY PRIOR TO FILING WITH THE IRS BEFORE THE EXTENDED DUE DATE OF NOVEMBER 15, 2019. FORM 990, PART VI, SECTION B, LINE 12C COMPLIANCE WITH CONFLICT OF INTEREST POLICY SCUS HAS A CONFLICT OF INTEREST POLICY APPLICABLE TO ALL AFFILIATES, INCLUDING SCUS HEAD START, AND IS ADMINISTERED BY SCUS' LEGAL DEPARTMENT. THE BOARD OF TRUSTEES OF SCUS HEAD START HAS ADOPTED AND FOLLOWS THE PROCEDURES OF SCUS: UNDER ITS BYLAWS AND ITS CODE OF ETHICS & BUSINESS CONDUCT, SAVE THE CHILDREN'S TRUSTEES, OFFICERS, AND OTHER EMPLOYEES ARE REQUIRED TO PROMPTLY DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST, IN WRITING. ALL TRUSTEES, OFFICERS, AND OTHER KEY EMPLOYEES ARE ALSO REQUIRED TO SUBMIT AN ANNUAL DISCLOSURE FORM TO THE SCUS CORPORATE SECRETARY, WHO VERIFIES THEIR SUBMISSION AND MAINTAINS RECORDS OF ANY POTENTIAL CONFLICTS. IN THE EVENT THAT A TRANSACTION POSES A POTENTIAL CONFLICT OF INTEREST FOR ANY OFFICER OR TRUSTEE, THE BYLAWS PROVIDE FOR THE TRUSTEES' FULL CONSIDERATION OF ALL MATERIAL FACTS AND CIRCUMSTANCES TO DETERMINE WHETHER THE TRANSACTION IS FAIR, REASONABLE, AND IN THE CORPORATION'S BEST INTERESTS. IN THE EVENT THAT A TRANSACTION POSES A POTENTIAL CONFLICT OF INTEREST FOR A KEY EMPLOYEE OTHER THAN AN OFFICER, THE EMPLOYEE'S SUPERVISOR AND NEXT-LEVEL SUPERVISOR ARE CHARGED WITH ENSURING THAT THE EMPLOYEE DOES NOT TAKE PART IN THE TRANSACTION. FORM 990, PART VI, SECTION B, LINES 13 AND 14 GOVERNANCE POLICIES SCUS HAS GOVERNANCE POLICIES (WHISTLEBLOWER, DOCUMENTATION RETENTION, ETC.) APPLICABLE TO ALL AFFILIATES, INCLUDING SCUS HEAD START, AND ARE ADMINISTERED BY SCUS' LEGAL DEPARTMENT. THE BOARD OF TRUSTEES OF SCUS HEAD START HAS ADOPTED AND FOLLOWS THE PROCEDURES OF SCUS. FORM 990, PART VI, SECTION B, LINES 15A AND 15B DETERMINING COMPENSATION OFFICERS ARE COMPENSATED FOR SERVICES PROVIDED TO SCUS HEAD START AND THEIR COMPENSATION IS PAID BY A RELATED ORGANIZATION, SCUS. THE COMPENSATION POLICIES OF SCUS HEAD START ARE SUBJECT TO THE OVERSIGHT AND REVIEW BY THE BOARD OF TRUSTEES OF SCUS. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE TO THE PUBLIC SCUS HEAD START MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C AUDITED FINANCIAL STATEMENTS SCUS HEAD START FOLLOWS THE POLICIES AND PROCEDURES OF ITS SOLE MEMBER, SAVE THE CHILDREN FEDERATION, INC. SCUS HEAD START ACTIVITY IS INCLUDED IN THE SCUS AUDITED FINANCIAL STATEMENTS. FORM 990, PART XII, LINE 3B SCUS HEAD START PROGRAMS, INC. DOES NOT HAVE A SEPARATE AUDIT PERFORMED UNDER THE SINGLE AUDIT ACT AND OMB CIRCULAR A-133. SCUS HEAD START IS INCLUDED IN THE A-133 AUDIT PERFORMED FOR SCUS FOR PURPOSES OF THE A-133 AUDIT, THE RELEVANT ACTIVITIES AND EXPENDITURES OF SCUS HEAD START PROGRAMS, INC. ARE REVIEWED AND THE RESULTS ARE INCLUDED IN THE SINGLE A-133 AUDIT REPORT FOR SCUS. SAVE THE CHILDREN FEDERATION INC 501 KINGS HIGHWAY EASTSTE 400 FAIRFIELD CT 06825 060726487 CHILD DEV CT 501(C)(3) 7 NA false SAVE THE CHILDREN ACTION NETWORK INC 899 NORTH CAPITAL STREET NE WASHINGTON DC 20002 465465189 SOCIALWELFARE DE 501(C)(4) SCUS true false false false false false false false false false false false true true true true true false false