2015-08-14T16:05:22-05:00 2014-12-31 KPMG LLP One Financial Plaza Hartford CT 061032608 990 2014-01-01 453672468 SCUS HEAD START PROGRAMS INC % KELLI CLARK SCUS 2032214000 501 KINGS HIGHWAY EAST Suite STE 400 FAIRFIELD CT 06825 juliana brannan CFO 8598991172 2013-08-15 true MARY-EVELYN ANTONETTI P00431862 8605223200 2015-08-14 2014 2016-03-07 17:11:31Z JUDITH JERALD 501 KINGS HIGHWAY EAST FAIRFIELD CT 06825 11227068 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 11 11 0 1023 0 2950242 10649351 91055 577717 0 0 0 0 3041297 11227068 0 0 0 0 1925096 7920457 0 0 0 1638351 3617846 3563447 11538303 -522150 -311235 149078 2125017 536393 2265702 -387315 -140685 X SCUS HEAD START PROGRAMS PROMOTE SCHOOL READINESS BY ENHANCING THE SOCIAL AND COGNITIVE DEVELOPMENT OF CHILDREN THOUGH 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. false false 10980438 577717 IN 2014 SCUS HEAD START PROGRAMS, INC. OPERATED 5 PROGRAMS IN 3 STATES, SERVING 2,606 CHILDREN. 10980438 true true false false false false false false false false false false false false true true false true false false false false false false false false false false false false false false false false false false false false true false false false false true false false false true 83 0 true 0 false false false false false false false false false false X 11 11 false true false false true true true true true false false true true true true true true false false false X KELLI CLARK 8598991160 501 KINGS HIGHWAY EAST SUITE 400 FAIRFIELD CT 06825 VERA ABRAHAM TRUSTEE EFFECTIVE 06/2014 1.0 0.0 X 0 0 0 PATTI BUTLER TRUSTEE 1.0 0.0 X 0 0 0 THOMAS EDWARDS TRUSTEE EFFECTIVE 12/2014 1.0 0.0 X 0 0 0 RANDALL EISENBERG TRUSTEE 1.0 1.0 X 0 0 0 CHARLOTTE GUYMAN TRUSTEE 1.0 1.0 X 0 0 0 BRAD IRWIN TRUSTEE 1.0 1.0 X 0 0 0 ANNE MULCAHY TRUSTEE 1.0 1.0 X 0 0 0 ANN PATTERSON TRUSTEE 1.0 0.0 X 0 0 0 SKIP RUTHERFORD TRUSTEE 1.0 0.0 X 0 0 0 SUNIL SANI CHAIR AND TRUSTEE 1.0 1.0 X 0 0 0 ROBBIE WILLIS TRUSTEE 1.0 0.0 X 0 0 0 ASA HUTCHINSON TRUSTEE UNTIL 03/2014 1.0 0.0 X 0 0 0 JULIE CAMPBELL TRUSTEE UNTIL 03/2014 1.0 0.0 X 0 0 0 KELLI CLARK CFO (THRU 10/31/14) 1.0 47.0 X 0 109076 16692 JUDITH JERALD EXECUTIVE DIRECTOR 30.0 0.0 X 0 111855 9626 ANDREA WILLIAMSON CORPORATE SECRETARY 1.0 45.0 X 0 125695 18119 JULIANA BRANNAN CFO (STARTING 11/1/14) 1.0 46.0 X 0 90810 16646 0 437436 61083 0 false false false SAVE THE CHILDREN FEDERATION INC 501 KINGS HIGHWAY EAST FAIRFIELD CT 06825 MANAGEMENT FEE 557865 1 10395833 253518 252841 10649351 FEE FOR SERVICE CONTRACTS 624410 570713 570713 OTHER PROGRAM SERVICE REVENUE 900099 7004 7004 577717 0 0 0 0 0 0 0 0 0 0 0 11227068 577717 0 0 0 0 0 0 6364700 6364700 0 1555757 1555757 0 557865 557865 45250 45250 0 0 0 0 6441 6441 458 458 387993 387993 0 0 850294 850294 262805 262805 0 0 0 0 0 0 0 0 OTHER PROJECT COSTS 1366728 1366728 PROF DEV FOR STAFF 64298 64298 CAPITAL ASSETS 57388 57388 MEMBERSHIPS 11099 11099 7227 7227 11538303 10980438 557865 0 108054 364599 0 0 40224 1463479 0 265225 0 0 0 0 0 0 0 0 800 30860 0 0 0 0 0 0 0 0 0 0 854 149078 2125017 19665 318778 0 0 44933 0 0 0 0 0 0 0 0 0 0 0 471795 1946924 536393 2265702 X 0 0 -387315 -140685 0 0 -387315 -140685 149078 2125017 X -311235 557865 X X false true X true true true X 0 0 2227579 2950242 10649351 15827172 0 0 0 0 2227579 2950242 10649351 15827172 0 15827172 0 0 0 15827172 688166 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 DUE TO SAVE THE CHILDREN FEDERATION, INC. 1946924 1946924 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 IS EXEMPT FROM FEDERAL INCOME TAXES AND IS A PUBLICLY SUPPORTED ORGANIZATION, AS DEFINED IN SECTION 509(A)(1) OF THE CODE. AS A NOT-FOR-PROFIT ORGANIZATION, SCUS IS ALSO EXEMPT FROM STATE AND LOCAL INCOME TAXES. HEAD START APPLIED FOR EXEMPTION FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE CODE AND RECEIVED ITS TAX DETERMINATION LETTER ON MAY 9, 2013, WHICH WAS EFFECTIVE RETROACTIVELY TO OCTOBER 24, 2011. 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. THE ORGANIZATION FOLLOWS 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 OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ORGANIZATION BELIEVES IT HAS TAKEN NO SIGNIFICANT UNCERTAIN TAX POSITIONS. X Other - Toys 16 252841 Fair Market Value false true false FORM 990, PART I, LINE 1 & PART III, LINE 1 ORGANIZATION MISSION THE PURPOSE OF SCUS HEAD START PROGRAMS, INC. ("SCUS HEAD START") IS TO PROMOTE SCHOOL READINESS BY ENHANCING THE SOCIAL AND COGNITIVE DEVELOPMENT OF CHILDREN THROUGH THE PROVISION OF EDUCATIONAL, HEALTH, NUTRITIONAL, SOCIAL AND OTHER SERVICES TO CHILDREN AND FAMILIES ENROLLED IN THE HEAD START PROGRAM. FORM 990, PART V, LINE 2 SCUS HEAD START EMPLOYEES SCUS HEAD START PROGRAMS, INC. ("SCUS HEAD START") HAS NO EMPLOYEES. ALL INDIVIDUALS WORKING FOR SCUS HEAD START ARE EMPLOYED AND PAID BY SAVE THE CHILDREN US (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. ORGANIZATION MEMBERS FORM 990, PART VI, LINES 6, 7A, AND 7B PER THE ORGANIZATION'S CERTIFICATE OF INCORPORATION AND BYLAWS, SAVE THE CHILDREN FEDERATION, INC. (STC) SHALL BE THE SOLE MEMBER OF SCUS HEAD START PROGRAMS INC ("SCUS HEAD START"). PARAGRAPH SIX OF THE CERTIFICATE OF INCORPORATION NOTES ALL MEMBERS OF THE BOARD OF DIRECTORS SHALL BE APPOINTED BY THE MEMBER, AND THE MEMBER SHALL HAVE THE POWER TO REMOVE ANY ONE OR MORE OF THE DIRECTORS 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 STC AND A PART OF THEIR DUTIES FOR STC INCLUDES PROVIDING MANAGEMENT SUPPORT TO SCUS HEAD START. MANAGEMENT SERVICES FORM 990, PART VI, LINE 3 JULIANA BRANNAN, JUDITH JERALD, KELLI CLARK AND ANDREA WILLIAMSON 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 JULIANA BRANNAN, KELLI CLARK AND ANDREA WILLIAMSON AND ALL OF THE DUTIES OF JUDITH JERALD 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 DIRECTORS OF SCUS HEAD START. SCUS WILL SHARE SERVICES WITH, AND SUPPORT OPERATIONS OF, SCUS HEAD START, PURSUANT TO A SHARED SERVICES AGREEMENT. THE OFFICERS' COMPENSATION PAID BY SCUS IS LISTED ON PART VII, FORM 990. FORM 990, PART VI, LINE 11B FORM 990 REVIEW PROCESS SCUS HEAD START PROGRAMS INC. ("SCUS HEAD START" ) HAS ADOPTED AND FOLLOWS THE POLICIES AND PROCEDURES OF ITS SOLE MEMBER, SAVE THE CHILDREN FEDERATION, INC. (SCUS). THE FORM 990 WAS REVIEWED BY THE SCUS AUDIT COMMITTEE ON AUGUST 4, 2015 AND THEN SENT TO THE ENTIRE BOARD FOR REVIEW PRIOR TO THE AUGUST 15TH FILING DATE. IN ADDITION, THE RETURN WAS ELECTRONICALLY DISTRIBUTED TO THE ENTIRE SCUS HEAD START BOARD PRIOR TO THE AUGUST 15TH FILING DATE. FORM 990, PART VI, 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'S LEGAL DEPARTMENT. THE BOARD OF DIRECTORS 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 SECRETARY OF THE CORPORATION, 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, LINES 15A AND 15B DETERMINING COMPENSATION OFFICERS ARE COMPENSATED FOR SERVICES PROVIDED TO SCUS HEAD START PROGRAMS INC. ("SCUS HEAD START") AND THEIR COMPENSATION IS PAID BY RELATED ORGANIZATION, SAVE THE CHILDREN FEDERATION, INC. (STC). THE COMPENSATION POLICIES OF SCUS HEAD START ARE SUBJECT TO THE OVERSIGHT AND REVIEW BY THE BOARD OF TRUSTEES OF STC. FORM 990, PART VI, LINE 19 AVAILABLE TO THE PUBLIC SCUS HEAD START PROGRAMS, INC. MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART VII SECTION B MANAGEMENT SERVICES FEES FOR MANAGEMENT SERVICES ARE PAID TO SAVE THE CHILDREN FEDERATION, INC. (SCUS), WHICH IS THE SOLE MEMBER OF SCUS HEAD START PROGRAMS, INC ("SCUS HEAD START"). MANAGEMENT FEES CHARGED TO SCUS HEAD START ARE AN ALLOCATION OF INDIRECT COSTS WHICH INCLUDE COMPENSATION PAID TO SCUS EMPLOYEES SERVING AS OFFICERS OF HEAD START. FORM 990, PART XII, LINE 2C AUDITED FINANCIAL STATEMENTS SCUS HEAD START PROGRAMS INC. 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. PART XI, LINE 9 OTHER CHANGES IN NET ASSETS MANAGEMENT FEE PAID TO SAVE THE CHILDREN FEDERATION, INC. 557,865 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 PROGRAMS, INC. IS INCLUDED IN THE A-133 AUDIT PERFORMED FOR SAVE THE CHILDREN FEDERATION, INC. 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 SAVE THE CHILDREN FEDERATION, INC. FORM 990, PART VI, SECTION B, QUESTIONS 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'S LEGAL DEPARTMENT. THE BOARD OF DIRECTORS OF SCUS HEAD START HAS ADOPTED AND FOLLOWS THE PROCEDURES OF SCUS. 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