2015-09-29T18:00:43-05:00 2014-12-31 454207980 ACCUITY LLC PO BOX 1072 ALBANY OR 973210415 990 2014-01-01 930687438 KIDS & COMPANY OF LINN COUNTY KIDS 5414511581 300 MARKET ST SUITE 200 LEBANON OR 973552282 HILLARY D CAMPBELL FINANCIAL COORDINATOR 5414511581 2015-09-22 true GLEN O KEARNS CPA P00129289 5412235555 2015-09-22 2014 2016-03-07 17:11:31Z KIDCO HEAD START HILLARY CAMPBELL 300 MARKET ST SUITE 200 LEBANON OR 973552282 5568128 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 9 210 813 0 5232979 5489576 0 20051 178 5 78374 5253035 5568128 0 0 4014862 4395377 0 0 1689327 1393237 5704189 5788614 -451154 -220486 2011522 1825969 293728 327275 1717794 1498694 THE ORGANIZATION'S MISSION IS TO PROVIDE A COMPREHENSIVE PRESHOOL PROGRAM THAT ENHANCES CHILDREN'S DEVELOPMENT AND SUPPORTS FAMILIES. false false 5095760 THE ORGANIZATION OPERATES A REGAIONAL 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. 5095760 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 6 0 210 false 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 CAROL CLARK 5414511581 300 MARKET ST SUITE 200 LEBANON OR 97355 DIANE GERSON PRESIDENT X X 0 0 0 PAT SMITH VICE PRESIDE X X 0 0 0 DON ANDREWS MEMBER X 0 0 0 ELENA BARTON MEMBER X 0 0 0 KEVIN BURGEE MEMBER X 0 0 0 JENNI HASTINGS MEMBER X 0 0 0 MARY MCKAY MEMBER X 0 0 0 CJ SHIPLEY MEMBER X 0 0 0 KAY WHITTINGTON MEMBER X 0 0 0 HILLARY D CAMPBELL FINANCIAL CO 40.00 X 63583 0 9275 STEPHANY KOEHNE EXECUTIVE DI 40.00 X 52557 0 8769 116140 18044 false false false 5473556 16020 16020 5489576 178 178 MISCELLANEOUS 78374 78374 78374 5568128 78374 178 3121029 2724027 397002 148266 130758 17508 727362 645879 81483 398720 352766 45954 4384 1487 2897 37050 12597 24453 41935 39108 2827 120200 37540 82660 357305 329907 27398 63724 63039 685 161566 153488 8078 27458 25549 1909 FOOD 171668 171668 VEHICLE MAINTENANCE 160030 160030 TRAINING 106732 106732 CLASSROOM SUPPLIES 81937 81937 59248 59248 5788614 5095760 692854 0 16618 3978 26851 24002 391238 304640 44756 72842 3172939 1779258 1506619 1393681 25440 26826 2011522 1825969 293728 327275 293728 327275 X 1713712 1491617 4082 7077 1717794 1498694 2011522 1825969 -220486 1386 X false true X true true true X 5397585 5087261 5510157 5232979 5473566 26701548 7256 2055 10282 5 78378 97976 5404841 5089316 5520439 5232984 5551944 26799524 26799524 1195 955 26490 20051 178 48869 1195 955 26490 20051 178 48869 5406036 5090271 5546929 5253035 5552122 26848393 0.99820 0.99810 0.00000 0.00000 X 168366 168366 1517633 553128 964505 1446320 1226130 220190 40620 40620 1393681 X 5959856 1386 390342 391728 5568128 5568128 6178956 390342 390342 5788614 5788614 SCHEDULE D, PAGE 3, PART X KIDS AND COMPANY OF LINN COUNTY IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THIS TAX-EXEMPT STATUS CAN BE REVOKED BY THE INTERNAL REVENUE SERVICE AS A RESULT OF DIRECT VIOLATIONS OF LAWS AND 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 THE GUIDANCE IN FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740. FASB ASC 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. 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.