2018-09-28T14:19:26-07:00 2017-12-31 454207980 ACCUITY LLC PO BOX 1072 ALBANY OR 973210415 990 2017-01-01 930687438 KIDS & COMPANY OF LINN COUNTY KIDS 5414511581 300 MARKET ST SUITE 200 LEBANON OR 973552282 HILLARY D CAMPBELL FIN. COORDINATOR 5414511581 2018-08-14 true KORI SARRETT CPA P01456567 5412235555 2018-09-27 2017 2022-09-23 18:48:47Z KIDCO HEAD START STEPHANY KOEHNE 7592512 false X WWW.KIDCOHEADSTART.ORG X 1977 OR THE ORGANIZATION'S MISSION IS TO PROVIDE A COMPREHENSIVE PRESHOOL PROGRAM THAT ENHANCES CHILDREN'S DEVELOPMENT AND SUPPORTS FAMILIES. 9 9 202 800 0 5798187 7653449 0 554 -73941 11522 13004 5810263 7592512 0 0 4345132 4689477 0 0 1291925 2370949 5637057 7060426 173206 532086 1920360 3516633 310547 1374734 1609813 2141899 THE ORGANIZATION'S MISSION IS TO PROVIDE A COMPREHENSIVE PRESHOOL PROGRAM THAT ENHANCES CHILDREN'S DEVELOPMENT AND SUPPORTS FAMILIES. false false 6296026 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. 6296026 true false false false false false false false false false true false false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 8 0 202 true false false false false false false false false false false X 9 9 false false false false false false false true true false false true true true true true true true true false OR X X X HILLARY D CAMPBELL 5414511581 300 MARKET ST SUITE 200 LEBANON OR 973552282 PAT SMITH PRESIDENT 1.00 X X 0 0 0 DON ANDREWS MEMBER 1.00 X 0 0 0 ELENA BARTON MEMBER 1.00 X 0 0 0 HEATHER DECKER MEMBER 1.00 X 0 0 0 MARY MCKAY VICE PRESIDE 1.00 X X 0 0 0 KAY WHITTINGTON SECRETARY/TR 1.00 X X 0 0 0 JENNIFER MELTZER MEMBER 1.00 X 0 0 0 JEFF KERSHAW MEMBER 1.00 X 0 0 0 ANGELA PASSMORE MEMBER 1.00 X 0 0 0 HILLARY D CAMPBELL FIN. 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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. 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