KIDS & COMPANY OF LINN COUNTY: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- KIDS & COMPANY OF LINN COUNTY (EIN 93-0687438)
- Tax period
- 2017-01-01 to 2017-12-31
- Filed
- 2018-09-28
- IRS object ID
- 201832719349301118
- Schema version
- 2017v2.3
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-09-28T14:19:26-07:00 | ReturnTs |
| Tax Period End | 2017-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 454207980 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ACCUITY LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1072 | AddressLine1Txt |
| City | ALBANY | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 973210415 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2017-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 930687438 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KIDS & COMPANY OF LINN COUNTY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | KIDS | BusinessNameControlTxt |
| Phone | 5414511581 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 300 MARKET ST SUITE 200 | AddressLine1Txt |
| City | LEBANON | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 973552282 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | HILLARY D CAMPBELL | PersonNm |
| Person Title | FIN. COORDINATOR | PersonTitleTxt |
| Phone | 5414511581 | PhoneNum |
| Signature | 2018-08-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KORI SARRETT CPA | PreparerPersonNm |
| PTIN | P01456567 | PTIN |
| Phone | 5412235555 | PhoneNum |
| Preparation | 2018-09-27 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KIDCO HEAD START | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | STEPHANY KOEHNE | PrincipalOfficerNm |
| Gross Receipts | $7,592,512 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.KIDCOHEADSTART.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1977 | FormationYr |
| Legal Domicile State | OR | LegalDomicileStateCd |
| Activity Or Mission | THE ORGANIZATION'S MISSION IS TO PROVIDE A COMPREHENSIVE PRESHOOL PROGRAM THAT ENHANCES CHILDREN'S DEVELOPMENT AND SUPPORTS FAMILIES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 202 | TotalEmployeeCnt |
| Total Volunteers | 800 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $5,798,187 | PYContributionsGrantsAmt |
| CY Contributions Grants | $7,653,449 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $554 | PYInvestmentIncomeAmt |
| CY Investment Income | -$73,941 | CYInvestmentIncomeAmt |
| PY Other Revenue | $11,522 | PYOtherRevenueAmt |
| CY Other Revenue | $13,004 | CYOtherRevenueAmt |
| PY Total Revenue | $5,810,263 | PYTotalRevenueAmt |
| CY Total Revenue | $7,592,512 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $4,345,132 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,689,477 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,291,925 | PYOtherExpensesAmt |
| CY Other Expenses | $2,370,949 | CYOtherExpensesAmt |
| PY Total Expenses | $5,637,057 | PYTotalExpensesAmt |
| CY Total Expenses | $7,060,426 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $173,206 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $532,086 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,920,360 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,516,633 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $310,547 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,374,734 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,609,813 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,141,899 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE ORGANIZATION'S MISSION IS TO PROVIDE A COMPREHENSIVE PRESHOOL PROGRAM THAT ENHANCES CHILDREN'S DEVELOPMENT AND SUPPORTS FAMILIES. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $6,296,026 | ExpenseAmt |
| Desc | THE 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 CONTIBUTIONS. 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 | $6,296,026 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 8 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 202 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | OR | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | HILLARY D CAMPBELL | PersonNm |
| Phone | 5414511581 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 300 MARKET ST SUITE 200 | AddressLine1Txt |
| City | LEBANON | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 973552282 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| PAT SMITH | ||||||
| PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DON ANDREWS | ||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ELENA BARTON | ||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| HEATHER DECKER | ||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MARY MCKAY | ||||||
| VICE PRESIDE | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KAY WHITTINGTON | ||||||
| SECRETARY/TR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JENNIFER MELTZER | ||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JEFF KERSHAW | ||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ANGELA PASSMORE | ||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| HILLARY D CAMPBELL | ||||||
| FIN. COORDIN | 40.00 | Yes (X) | $66,278 | $11,354 | $0 | |
| STEPHANY KOEHNE | ||||||
| EXECUTIVE DI | 40.00 | Yes (X) | $66,773 | $9,366 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $133,051 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $20,720 | TotReportableCompRltdOrgAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Government Grants | $7,652,496 | GovernmentGrantsAmt |
| All Other Contributions | $953 | AllOtherContributionsAmt |
| Noncash Contributions | $953 | NoncashContributionsAmt |
| Total Contributions | $7,653,449 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $186 | TotalRevenueColumnAmt |
| Exclusion | $186 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$74,127 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$74,127 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$74,127 | TotalRevenueColumnAmt |
| Exclusion | -$74,127 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Total Revenue Column | $13,004 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $13,004 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $13,004 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,592,512 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $13,004 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | -$73,941 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,433,836 | TotalAmt |
| Program Services | $3,022,415 | ProgramServicesAmt |
| Management And General | $411,421 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,857 | TotalAmt |
| Program Services | $54,273 | ProgramServicesAmt |
| Management And General | $7,584 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $782,457 | TotalAmt |
| Program Services | $686,528 | ProgramServicesAmt |
| Management And General | $95,929 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $411,327 | TotalAmt |
| Program Services | $360,898 | ProgramServicesAmt |
| Management And General | $50,429 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,763 | TotalAmt |
| Program Services | $1,787 | ProgramServicesAmt |
| Management And General | $10,976 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,702 | TotalAmt |
| Program Services | $3,093 | ProgramServicesAmt |
| Management And General | $20,609 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,172 | TotalAmt |
| Program Services | $19,172 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $71,450 | TotalAmt |
| Program Services | $601 | ProgramServicesAmt |
| Management And General | $70,849 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,414,193 | TotalAmt |
| Program Services | $1,327,015 | ProgramServicesAmt |
| Management And General | $87,178 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $111,125 | TotalAmt |
| Program Services | $108,863 | ProgramServicesAmt |
| Management And General | $2,262 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $98,932 | TotalAmt |
| Program Services | $93,985 | ProgramServicesAmt |
| Management And General | $4,947 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,320 | TotalAmt |
| Program Services | $42,104 | ProgramServicesAmt |
| Management And General | $2,216 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| FOOD | $160,657 | $160,657 |
| CLASSROOM SUPPLIES | $127,330 | $127,330 |
| VEHICLE MAINTENANCE | $109,975 | $109,975 |
| TRAINING | $86,486 | $86,486 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $90,844 | TotalAmt |
| Program Services | $90,844 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,060,426 | TotalAmt |
| Program Services | $6,296,026 | ProgramServicesAmt |
| Management And General | $764,400 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $150,378 | BOYAmt |
| EOY | $134,123 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,130 | BOYAmt |
| EOY | $21,236 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $463,272 | BOYAmt |
| EOY | $1,213,690 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,067 | BOYAmt |
| EOY | $53,470 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $3,927,148 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,833,034 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,239,513 | BOYAmt |
| EOY | $2,094,114 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,920,360 | BOYAmt |
| EOY | $3,516,633 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $309,379 | BOYAmt |
| EOY | $1,373,566 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,168 | BOYAmt |
| EOY | $1,168 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $310,547 | BOYAmt |
| EOY | $1,374,734 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,607,683 | BOYAmt |
| EOY | $2,141,899 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,130 | BOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,609,813 | BOYAmt |
| EOY | $2,141,899 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,920,360 | BOYAmt |
| EOY | $3,516,633 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $532,086 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $74,127 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$74,127 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,232,979 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,473,566 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,559,220 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,796,737 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,652,496 | CurrentTaxYearAmt |
| Total | $29,714,998 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $78,378 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $28,061 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $11,521 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $13,004 | CurrentTaxYearAmt |
| Total | $130,969 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,232,984 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,551,944 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,587,281 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,808,258 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,665,500 | CurrentTaxYearAmt |
| Total | $29,845,967 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $29,845,967 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $20,051 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $178 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $100 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $124 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $186 | CurrentTaxYearAmt |
| Total | $20,639 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $20,051 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $178 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $100 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $124 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $186 | CurrentTaxYearAmt |
| Total | $20,639 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,253,035 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,552,122 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,587,381 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,808,382 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,665,686 | CurrentTaxYearAmt |
| Total | $29,866,606 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99930 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99830 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $168,366 | OtherCostOrOtherBasisAmt |
| Book Value | $168,366 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,465,257 | OtherCostOrOtherBasisAmt |
| Depreciation | $699,812 | DepreciationAmt |
| Book Value | $765,445 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,236,223 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,133,222 | DepreciationAmt |
| Book Value | $103,001 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,057,302 | OtherCostOrOtherBasisAmt |
| Book Value | $1,057,302 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,094,114 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $7,996,919 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $74,127 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $330,280 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $404,407 | RevenueNotReportedAmt |
| Revenue Subtotal | $7,592,512 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $7,592,512 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $7,464,833 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $330,280 | DonatedServicesUseFcltsAmt |
| Losses Reported | $74,127 | LossesReportedAmt |
| Expenses Not Reported | $404,407 | ExpensesNotReportedAmt |
| Expenses Subtotal | $7,060,426 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $7,060,426 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 3, PART X | FormAndLineReferenceDesc |
| Explanation | KIDS & COMPANY OF LINN COUNTY IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, THE CENTER QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). THIS TAX-EXEMPT STATUS CAN BE REVOKED BY THE INTERNAL REVENUE SERVICE AS A RESULT OF DIRECT VIOLATIONS OF LAWS OR REGULATIONS GOVERNING 501(C)(3) ORGANIZATIONS. THE ORGANIZATION'S OPERATING POLICY REQUIRES STRICT ADHERENCE TO THESE LAWS AND REGULATIONS IN ORDER TO MAINTAIN ITS TAX-EXEMPT STATUS. MANAGEMENT'S POLICY IS TO ENGAGE IN ACTIVITIES RELATED TO THEIR EXEMPT PURPOSE. MANAGEMENT EVALUATES TAX POSITIONS ANNUALLY BASED ON GUIDANCE IN FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) SECTION 740. FASB ASC SECTION 740 PRESCRIBES A COMPREHENSIVE MODEL FOR RECOGNIZING, MEASURING, PRESENTING, AND DISCLOSING IN THE FINANCIAL STATEMENTS, TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN, INCLUDING POSITIONS THAT THE ORGANIZATION IS EXEMPT FROM INCOME TAXES OR NOT SUBJECT TO INCOME TAXES ON UNRELATED BUSINESS INCOME. THE ORGANIZATION PRESENTLY DISCLOSES OR RECOGNIZES INCOME TAX POSITIONS BASED ON MANAGEMENT'S ESTIMATE OF WHETHER IT IS REASONABLY POSSIBLE OR PROBABLE, RESPECTIVELY, THAT A LIABILITY HAS BEEN INCURRED FOR UNRECOGNIZED INCOME TAX BENEFITS. TAX RETURNS FOR FISCAL YEARS ENDING AFTER 2014 REMAIN OPEN TO EXAMINATION BY TAXING AUTHORITIES. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, 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, PAGE 6, PART VI, 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, PAGE 6, PART VI, LINE 15A | 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 COMPLIED 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 COMITTEE AND REPORTED TO THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS CONDUCTS A PERFORMANCE REVIEW OF THE EXECUTIVE DIRECTOR ANNUALLY. |
| FORM 990, PAGE 6, PART VI, LINE 15B | 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 COMPLIED 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 COMITTEE 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, PAGE 6, PART VI, LINE 19 | 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 XI, LINE 9 | LOSSES REPORTED ON RETURN -74,127 |
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