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KIDS & COMPANY OF LINN COUNTY: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
KIDS & COMPANY OF LINN COUNTY (EIN 93-0687438)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-10-28
IRS object ID
202543019349302664
Schema version
2024v5.2
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)
Return2025-10-28T18:58:37-05:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN952302617PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SINGERLEWAK LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11255 LEE ST SE SUITE 210AddressLine1Txt
CitySALEMCityNm
State AbbreviationORStateAbbreviationCd
ZIP97302ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN930687438EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1KIDS AND COMPANY OF LINN COUNTYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlKIDSBusinessNameControlTxt
Phone5414511581PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1300 MARKET STREET 200AddressLine1Txt
CityLEBANONCityNm
State AbbreviationORStateAbbreviationCd
ZIP97355ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSTEPHANY KOEHNEPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone5414511581PhoneNum
Signature2025-10-23SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDAVID DELMOREPreparerPersonNm
PTINP01262760PTIN
Phone5035857751PhoneNum
Preparation2025-10-20PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1KIDCO HEADSTARTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Principal OfficerSTEPHANY KOEHNEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1300 MARKET STREET 200AddressLine1Txt
CityLEBANONCityNm
State AbbreviationORStateAbbreviationCd
ZIP97355ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$10,741,471GrossReceiptsAmt
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 DEVLOPMENT & SUPPORTS FAMILIES.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee178TotalEmployeeCnt
Total Volunteers322TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$9,403,795PYContributionsGrantsAmt
CY Contributions Grants$10,731,301CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$350PYInvestmentIncomeAmt
CY Investment Income$1,613CYInvestmentIncomeAmt
PY Other Revenue$15,109PYOtherRevenueAmt
CY Other Revenue$8,557CYOtherRevenueAmt
PY Total Revenue$9,419,254PYTotalRevenueAmt
CY Total Revenue$10,741,471CYTotalRevenueAmt
PY Grants And Similar Paid$1,000PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$7,436,698PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$9,237,447CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,753,045PYOtherExpensesAmt
CY Other Expenses$1,915,244CYOtherExpensesAmt
PY Total Expenses$9,190,743PYTotalExpensesAmt
CY Total Expenses$11,152,691CYTotalExpensesAmt
PY Revenues Less Expenses$228,511PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$411,220CYRevenuesLessExpensesAmt
Total Assets BOY$5,328,039TotalAssetsBOYAmt
Total Assets EOY$4,937,582TotalAssetsEOYAmt
Total Liabilities BOY$1,149,246TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,183,749TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$4,178,793NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,753,833NetAssetsOrFundBalancesEOYAmt
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$10,381,282ExpenseAmt
DescTHE ORGANIZATION OPERATES A REGIONAL HEAD START PROGRAM, IN LINN & BENTON COUNTIES, 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 450 CHILDREN ANNUALLY (FUNDED ENROLLMENT OF 366, TOTAL NUMBER 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$10,381,282TotalProgramServiceExpensesAmt
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 AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
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 Document2IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee178EmployeeCnt
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
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 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 Line1KERRI GODINEZBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone9713614647PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1300 MARKET ST SUITE 200AddressLine1Txt
CityLEBANONCityNm
State AbbreviationORStateAbbreviationCd
ZIP97355ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 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
PAM PECK
VICE PRESIDENT1.00Yes (X)Yes (X)$0$0$0
KAY SMITH
SECRETARY/TREASURER1.00Yes (X)Yes (X)$0$0$0
DONNA BROWN
MEMBER1.00Yes (X)$0$0$0
JENNIFER MELTZER
MEMBER1.00Yes (X)$0$0$0
STEPHANY KOEHNE
EXECUTIVE DIRECTOR40.00Yes (X)$124,177$0$17,737
KERRI GODINEZ
FINANCE COORDINATOR40.00Yes (X)$85,209$0$16,886
FieldValueIRS element (for citing)
Total Reportable Comp From Org$209,386TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$34,623TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Government Grants$10,726,951GovernmentGrantsAmt
All Other Contributions$4,350AllOtherContributionsAmt
Total Contributions$10,731,301TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,613TotalRevenueColumnAmt
Exclusion$1,613ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER INCOMEDesc
Business900099BusinessCd
Total Revenue Column$8,557TotalRevenueColumnAmt
Related Or Exempt Func Income$8,557RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$8,557OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$10,741,471TotalRevenueColumnAmt
Related Or Exempt Func Income$8,557RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$1,613ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$244,010TotalAmt
Program Services$35,479ProgramServicesAmt
Management And General$208,531ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$6,479,446TotalAmt
Program Services$6,199,742ProgramServicesAmt
Management And General$279,704ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$248,307TotalAmt
Program Services$238,522ProgramServicesAmt
Management And General$9,785ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$1,492,325TotalAmt
Program Services$1,410,731ProgramServicesAmt
Management And General$81,594ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$773,359TotalAmt
Program Services$720,400ProgramServicesAmt
Management And General$52,959ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$7,034TotalAmt
Management And General$7,034ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$44,030TotalAmt
Management And General$44,030ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$172,478TotalAmt
Program Services$157,692ProgramServicesAmt
Management And General$14,786ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$415,790TotalAmt
Program Services$395,074ProgramServicesAmt
Management And General$20,716ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$56,153TotalAmt
Program Services$50,930ProgramServicesAmt
Management And General$5,223ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$157,303TotalAmt
Program Services$142,674ProgramServicesAmt
Management And General$14,629ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$114,521TotalAmt
Program Services$103,871ProgramServicesAmt
Management And General$10,650ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
FOOD$291,662$291,662
REPAIRS AND MAINTENANCE$263,292$255,155$8,137
SUPPLIES$168,577$155,061$13,516
TRAINING$111,897$111,897

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$112,507TotalAmt
Program Services$112,392ProgramServicesAmt
Management And General$115ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$11,152,691TotalAmt
Program Services$10,381,282ProgramServicesAmt
Management And General$771,409ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$437,724BOYAmt
EOY$546,621EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$22,140BOYAmt
EOY$22,140EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$555,030BOYAmt
EOY$218,745EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$91,908BOYAmt
EOY$98,136EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$6,191,806LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$2,972,644LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$3,376,464BOYAmt
EOY$3,219,162EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$844,773BOYAmt
EOY$832,778EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$5,328,039BOYAmt
EOY$4,937,582EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$298,449BOYAmt
EOY$331,207EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$850,797BOYAmt
EOY$852,542EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,149,246BOYAmt
EOY$1,183,749EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$4,178,793BOYAmt
EOY$3,753,833EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,178,793BOYAmt
EOY$3,753,833EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,328,039BOYAmt
EOY$4,937,582EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$411,220ReconcilationRevenueExpnssAmt
Other Changes In Net Assets-$13,740OtherChangesInNetAssetsAmt
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$6,541,639CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$7,891,412CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$8,267,694CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$9,404,405CurrentTaxYearMinus1YearAmt
Current Tax Year$10,731,301CurrentTaxYearAmt
Total$42,836,451TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$6,541,639CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$7,891,412CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$8,267,694CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$9,404,405CurrentTaxYearMinus1YearAmt
Current Tax Year$10,731,301CurrentTaxYearAmt
Total$42,836,451TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$42,836,451PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$375CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$25CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$293CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$350CurrentTaxYearMinus1YearAmt
Current Tax Year$1,613CurrentTaxYearAmt
Total$2,656TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$5,498CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$21,254CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$10,087CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$14,499CurrentTaxYearMinus1YearAmt
Current Tax Year$8,557CurrentTaxYearAmt
Total$59,895TotalAmt
FieldValueIRS element (for citing)
Total Support$42,899,002TotalSupportAmt
Public Support CY1700.99850PublicSupportCY170Pct
Public Support PY1700.99840PublicSupportPY170Pct
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$240,129OtherCostOrOtherBasisAmt
Book Value$240,129BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,055,553OtherCostOrOtherBasisAmt
Depreciation$883,895DepreciationAmt
Book Value$2,171,658BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,448,823OtherCostOrOtherBasisAmt
Depreciation$711,270DepreciationAmt
Book Value$737,553BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$405,253OtherCostOrOtherBasisAmt
Depreciation$353,877DepreciationAmt
Book Value$51,376BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,042,048OtherCostOrOtherBasisAmt
Depreciation$1,023,602DepreciationAmt
Book Value$18,446BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$3,219,162TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescRIGHT-OF-USE ASSET FOR OPERATING LEASE, NETDesc
Book Value$832,778BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$832,778TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescLEASE LIABILITY FOR OPERATING LEASEDesc
Amt$852,542Amt
FieldValueIRS element (for citing)
Total Liability$852,542TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$10,838,165TotalRevEtcAuditedFinclStmtAmt
Donated Services And Use Fclts$96,694DonatedServicesAndUseFcltsAmt
Revenue Not Reported$96,694RevenueNotReportedAmt
Revenue Subtotal$10,741,471RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$10,741,471TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$11,263,125TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$96,694DonatedServicesUseFcltsAmt
Other Expenses Included$13,740OtherExpensesIncludedAmt
Expenses Not Reported$110,434ExpensesNotReportedAmt
Expenses Subtotal$11,152,691ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$11,152,691TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:KIDCO 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 DECEMBER 31, 2024 AND 2023 RESPECTIVELY.
PART XII, LINE 2D - OTHER ADJUSTMENTS:LEASE AMORTIZATION EXPENSE 13,740.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2PAT SMITH AND KAY SMITH HAVE A FAMILY RELATIONSHIP.
FORM 990, PART VI, SECTION B, LINE 11BA COPY OF INFORMATIONAL 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 THEY 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. DATE RECEIVED 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 RECEIVEDS THE REPORT. IT IS REVIEWED BY THE HUMAN RESOURCES COMMITTE AND REPORTED TO THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS CONDUCTS A PERFORMANCE REVIEW OF THE EXECUTIVE DIRECTOR ANNUALLY. 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 CONSULTSING FIRM UNDERTOOK A MULTI-YEAR WAGE COMPARISON STUDY FOR KIDS AND COMPANY, WITH RECOMMENDATIONS ON DECOMPRESSING THE SALARY SCALE AND GETTING POSITIONS TO AT LEAST 80 PERCENT MARKET, WITH THEIR RECOMMENDATIONS PUT INTO PRACTICE.
FORM 990, PART VI, SECTION C, LINE 18THE ORGANIZATION'S INFORMATIONAL 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 INFORMATIONAL FORM 990 ARE AVAILABLE UPON REQUEST.
FORM 990, PART VI, SECTION C, LINE 19AVAILABLE UPON REQUEST; GOVERNING MEETING AGENDAS AND MEETING MINUTES ARE POSTED ON THE WEBSITE.
FORM 990, PART XI, LINE 9:LEASE AMORTIZATION EXPENSE -13,740.

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