BETA

KIDS & COMPANY OF LINN COUNTY: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
KIDS & COMPANY OF LINN COUNTY (EIN 93-0687438)
Tax period
2018-01-01 to 2018-12-31
Filed
2019-11-05
IRS object ID
201933099349302298
Schema version
2018v3.1
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)
Return2019-11-05T16:11:17-06:00ReturnTs
Tax Period End2018-12-31TaxPeriodEndDt

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 Begin2018-01-01TaxPeriodBeginDt

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)
PersonERIC POMMIERPersonNm
Person TitlePROGRAM DIRECTORPersonTitleTxt
Phone5414511581PhoneNum
Signature2019-10-30SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonELSA A ROMEROPreparerPersonNm
PTINP00485021PTIN
Phone5035857774PhoneNum
Preparation2019-10-30PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address69.30.50.66IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-10-30IPDt
IP Tm13:30:42IPTm
IP TimezonePDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id1FAB8E43A56CB90DDB4BB286C67553D6D2FCFCD5AtSubmissionCreationDeviceId
At Submission Filing Device IdBE9460A37F0902E04CDCE4AD20E92256FE1A5637AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2020-01-14 16:20:31ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1KIDCO HEAD STARTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Principal OfficerERIC POMMIERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1300 MARKET STREET NO 200AddressLine1Txt
CityLEBANONCityNm
State AbbreviationORStateAbbreviationCd
ZIP973552282ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$6,777,639GrossReceiptsAmt
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 Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee218TotalEmployeeCnt
Total Volunteers221TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$7,653,449PYContributionsGrantsAmt
CY Contributions Grants$6,766,030CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income-$73,941PYInvestmentIncomeAmt
CY Investment Income$5,043CYInvestmentIncomeAmt
PY Other Revenue$13,004PYOtherRevenueAmt
CY Other Revenue$6,566CYOtherRevenueAmt
PY Total Revenue$7,592,512PYTotalRevenueAmt
CY Total Revenue$6,777,639CYTotalRevenueAmt
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$4,689,477PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$5,229,399CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,370,949PYOtherExpensesAmt
CY Other Expenses$1,271,224CYOtherExpensesAmt
PY Total Expenses$7,060,426PYTotalExpensesAmt
CY Total Expenses$6,500,623CYTotalExpensesAmt
PY Revenues Less Expenses$532,086PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$277,016CYRevenuesLessExpensesAmt
Total Assets BOY$3,516,633TotalAssetsBOYAmt
Total Assets EOY$4,393,576TotalAssetsEOYAmt
Total Liabilities BOY$1,374,734TotalLiabilitiesBOYAmt
Total Liabilities EOY$904,306TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,141,899NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,489,270NetAssetsOrFundBalancesEOYAmt
MissionTHE HEAD START PROGRAM PROVIDES COMPREHENSIVE EARLY CHILDHOOD DEVELOPMENT AND EDUCATION SERVICES FOR DISADVANTAGED PRESCHOOL CHILDREN AND THEIR FAMILIES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$5,718,494ExpenseAmt
Revenue$16,189RevenueAmt
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 GRANT, AND LOCAL COMMUNITY CONTRIBUTIONS. GRANTS ARE USED FOR A FULL SCHOOL YEAR AND PART-DAY HEAD START PROGRAM BENEFITTING A POPULATION OF APPROXIMATELY 500 CHILDREN.Desc
Total Program Service Expenses$5,718,494TotalProgramServiceExpensesAmt
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
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
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 With Officer Ent0BusinessRlnWithOfficerEntInd
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 Document10IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee218EmployeeCnt
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 Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
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 Line1ERIC POMMIERBusinessNameLine1Txt
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 (12 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
MARY MCKAY
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
ELENA BARTON
MEMBER1.00Yes (X)$0$0$0
HEATHER DECKER
MEMBER1.00Yes (X)$0$0$0
JENNIFER MELTZER
MEMBER1.00Yes (X)$0$0$0
JEFF KERSHAW
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)$66,105$0$9,418
STEPHANY KOEHNE
EXECUTIVE DIRECTOR40.00Yes (X)$79,929$0$7,263
ERIC POMMIER
DE FACTO OFFICER, PROGRAM DIRECTOR40.00Yes (X)$56,556$0$7,263
FieldValueIRS element (for citing)
Total Reportable Comp From Org$202,590TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$23,944TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
MODERN BUILDING
P BOX 110AUMSVILLEOR97325MODULARS SUPPLIER FOR JOY ST (LEBANON CE$599,157
RJ ARMSTRONG
PO BOX 828LEBANONOR97355DESIGN LEBANON CENTER$222,298
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K2CntrctRcvdGreaterThan100KCnt
Government Grants$6,761,220GovernmentGrantsAmt
All Other Contributions$4,810AllOtherContributionsAmt
Total Contributions$6,766,030TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$5,043TotalRevenueColumnAmt
Exclusion$5,043ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescINSURANCE REFUND CLAIMDesc
Business900099BusinessCd
Total Revenue Column$6,566TotalRevenueColumnAmt
Exclusion$6,566ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$6,566OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,777,639TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$11,609ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$226,534TotalAmt
Program Services$76,044ProgramServicesAmt
Management And General$150,490ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$3,561,050TotalAmt
Program Services$3,310,268ProgramServicesAmt
Management And General$250,782ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$142,204TotalAmt
Program Services$127,138ProgramServicesAmt
Management And General$15,066ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$846,677TotalAmt
Program Services$756,977ProgramServicesAmt
Management And General$89,700ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$452,934TotalAmt
Program Services$404,948ProgramServicesAmt
Management And General$47,986ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$13,001TotalAmt
Management And General$13,001ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$23,400TotalAmt
Management And General$23,400ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$59,782TotalAmt
Program Services$33,577ProgramServicesAmt
Management And General$26,205ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$104,160TotalAmt
Program Services$23,286ProgramServicesAmt
Management And General$80,874ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$219,801TotalAmt
Program Services$178,185ProgramServicesAmt
Management And General$41,616ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$90,546TotalAmt
Program Services$79,940ProgramServicesAmt
Management And General$10,606ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$19,606TotalAmt
Program Services$19,606ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$58,020TotalAmt
Program Services$55,119ProgramServicesAmt
Management And General$2,901ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$77,709TotalAmt
Program Services$75,341ProgramServicesAmt
Management And General$2,368ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
FOOD$201,397$201,397$0
REPAIRS & MAINTENANCE$195,720$191,265$4,455
TRAINING$89,623$89,623$0
SUPPLIES$63,640$42,167$21,473

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$54,819TotalAmt
Program Services$53,613ProgramServicesAmt
Management And General$1,206ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$6,500,623TotalAmt
Program Services$5,718,494ProgramServicesAmt
Management And General$782,129ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$134,123BOYAmt
EOY$17,468EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$21,236BOYAmt
EOY$21,390EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,213,690BOYAmt
EOY$218,804EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$53,470BOYAmt
EOY$14,727EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$6,012,239LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,891,052LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$2,094,114BOYAmt
EOY$4,121,187EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,516,633BOYAmt
EOY$4,393,576EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,373,566BOYAmt
EOY$237,755EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$1,168BOYAmt
EOY$0EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

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

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,374,734BOYAmt
EOY$904,306EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,141,899BOYAmt
EOY$3,489,270EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,141,899BOYAmt
EOY$3,489,270EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,516,633BOYAmt
EOY$4,393,576EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$277,016ReconcilationRevenueExpnssAmt
Prior Period Adjustments$1,070,355PriorPeriodAdjustmentsAmt
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$5,473,566CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$5,560,081CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$5,798,187CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$7,653,449CurrentTaxYearMinus1YearAmt
Current Tax Year$6,766,030CurrentTaxYearAmt
Total$31,251,313TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$5,473,566CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$5,560,081CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$5,798,187CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$7,653,449CurrentTaxYearMinus1YearAmt
Current Tax Year$6,766,030CurrentTaxYearAmt
Total$31,251,313TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$31,251,313PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$178CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$100CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$124CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$186CurrentTaxYearMinus1YearAmt
Current Tax Year$5,043CurrentTaxYearAmt
Total$5,631TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year$6,566CurrentTaxYearAmt
Total$6,566TotalAmt
FieldValueIRS element (for citing)
Total Support$31,263,510TotalSupportAmt
Gross Receipts Rltd Activities$130,965GrossReceiptsRltdActivitiesAmt
Public Support CY1700.99960PublicSupportCY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind
Public Support PY5090.99930PublicSupportPY509Pct

Schedule B IRS990ScheduleB

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$812,679DepreciationAmt
Book Value$3,622,365BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,337,067OtherCostOrOtherBasisAmt
Depreciation$1,078,373DepreciationAmt
Book Value$258,694BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$4,121,187TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$7,701,567TotalRevEtcAuditedFinclStmtAmt
Donated Services And Use Fclts$923,928DonatedServicesAndUseFcltsAmt
Revenue Not Reported$923,928RevenueNotReportedAmt
Revenue Subtotal$6,777,639RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$6,777,639TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$7,424,551TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$923,928DonatedServicesUseFcltsAmt
Expenses Not Reported$923,928ExpensesNotReportedAmt
Expenses Subtotal$6,500,623ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$6,500,623TotalExpensesPerForm990Amt

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, 2018.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION'S GOVERNING DOCUMENTS AND FORM 990 ARE AVAILABLE UPON REQUEST.

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.