CHILD DEVELOPMENT SERVICES OF OTTAWA COUNTY INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: CHILD DEVELOPMENT SERVICES OF OTTAWA COUNTY INC (EIN 38-1840604)
Tax period: 2012-08-01 to 2013-07-31
Filed: 2014-03-13
IRS object ID: 201400729349300510
Schema version: 2012v2.3
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule E
Schedule G
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-03-13T10:13:47-05:00	Timestamp
Tax Period End Date	2013-07-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MEYAARD TOLMAN & VENLET PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 320	AddressLine1
City	ZEELAND	City
State	MI	State
ZIP Code	49464	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-08-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	381840604	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	CHILD DEVELOPMENT SERVICES OF	BusinessNameLine1
Business Name Line2	OTTAWA COUNTY INC	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	CHIL	NameControl
Phone	6167860736	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	100 SOUTH PINE STREET	AddressLine1
Address Line2	ROOM/SUITE 220	AddressLine2
City	ZEELAND	City
State	MI	State
ZIP Code	49464	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	JOHN A JOHNSON	Name
Title	VICE PRESIDENT	Title
Phone	6167860736	Phone
Date Signed	2014-03-12	DateSigned
Authorize Third Party	false	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	JAYNE E VENLET	Name
Phone	6167721901	Phone
Date Prepared	2014-03-12	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Doing Business As DoingBusinessAs

Field	Value	IRS element (for citing)
Business Name Line1	LAKESHORE HEAD START	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	JOHN A JOHNSON	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	100 SOUTH PINE STREET STE 220	AddressLine1
City	ZEELAND	City
State	MI	State
ZIP Code	49464	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	3735572	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.CDSOC.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1966	YearFormation
State Legal Domicile	MI	StateLegalDomicile
Activity Or Mission Description	TO PROVIDE QUALITY EDUCATIONAL PROGRAMS FOR YOUNG CHILDREN AND THEIR FAMILIES WITH AN EMPHASIS ON THOSE WITH LIMITED RESOURCES, LIVING IN OTTAWA AND NORTHERN ALLEGAN COUNTIES OF MICHIGAN.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	12	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	12	NbrIndependentVotingMembers
Total Nbr Employees	129	TotalNbrEmployees
Total Nbr Volunteers	250	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	47352	ContributionsGrantsPriorYear
Contributions Grants Current Year	73327	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	3737584	ProgramServiceRevenuePriorYear
Program Service Revenue CY	3636629	ProgramServiceRevenueCY
Investment Income Prior Year	-226	InvestmentIncomePriorYear
Investment Income Current Year	96	InvestmentIncomeCurrentYear
Other Revenue Prior Year	26830	OtherRevenuePriorYear
Other Revenue Current Year	16542	OtherRevenueCurrentYear
Total Revenue Prior Year	3811540	TotalRevenuePriorYear
Total Revenue Current Year	3726594	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	3098371	SalariesEtcPriorYear
Salaries Etc Current Year	2869451	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	32450	TotalFundrsngExpCurrentYear
Other Expense Prior Year	754963	OtherExpensePriorYear
Other Expenses Current Year	788707	OtherExpensesCurrentYear
Total Expenses Prior Year	3853334	TotalExpensesPriorYear
Total Expenses Current Year	3658158	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-41794	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	68436	RevenuesLessExpensesCY
Total Assets BOY	985765	TotalAssetsBOY
Total Assets EOY	1067921	TotalAssetsEOY
Total Liabilities BOY	128579	TotalLiabilitiesBOY
Total Liabilities EOY	142299	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	857186	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	925622	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	TO PROVIDE QUALITY EDUCATIONAL PROGRAMS FOR YOUNG CHILDREN AND THEIR FAMILIES WITH AN EMPHASIS ON THOSE WITH LIMITED RESOURCES, LIVING IN OTTAWA AND NORTHERN ALLEGAN COUNTIES OF MICHIGAN.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	3101748	Expense
Description	THE YEAR ROUND HEADSTART PROGRAM PROVIDES EDUCATIONAL AND DAYCARE PROGRAMS FOR DISADVANTAGED CHILDREN. THE PROGRAM ALSO PROVIDES EARLY CHILD DEVELOPMENT FOR DISADVANTAGED PRE-SCHOOL CHILDREN.	Description
Total Program Service Expense	3101748	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	true	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	true	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	13	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	129	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	true	QuidProQuoContributions
Quid Pro Quo Disclosure	true	QuidProQuoDisclosure
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	12	NbrVotingGoverningBodyMembers
Number Independent Voting Members	12	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	NANCY HERTZ	NamePerson
Telephone Number	6167860736	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	100 SOUTH PINE	AddressLine1
Address Line2	SUITE 220	AddressLine2
City	ZEELAND	City
State	MI	State
ZIP Code	49464	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (13 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
ELLENS GARY
SECRETARY	2.00	X	X	0	0	0
JOHNSON ANDY
PRESIDENT	3.00	X	X	0	0	0
LO PRESTI CAROL
TREASURER	2.00	X	X	0	0	0
GETZ LUKE
DIRECTOR	2.00	X		0	0	0
ROOT SALLY
DIRECTOR	2.00	X		0	0	0
DORN DOUG
DIRECTOR	2.00	X		0	0	0
DORNBOS JEFF
DIRECTOR	2.00	X		0	0	0
GRIFFIN PATRICIA
DIRECTOR	2.00	X		0	0	0
JONES STUART
VICE PRESIDE	2.00	X	X	0	0	0
BEARD JOSH
DIRECTOR	2.00	X		0	0	0
ZINK MARK
DIRECTOR	2.00	X		0	0	0
SWANSON DEBRA
DIRECTOR	2.00	X		0	0	0
WISE KRISTIN
EXECUTIVE DI	40.00		X	61682	0	2528

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	61682	TotalReportableCompFromOrg
Total Other Compensation	2528	TotalOtherCompensation
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Federated Campaigns	45000	FederatedCampaigns
All Other Contributions	28327	AllOtherContributions
Total Contributions	73327	TotalContributions

Program Service Revenue ProgramServiceRevenue (4 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
FEDERAL HEAD START	3290245	3290245
STATE OF MICHIGAN	177632	177632
DAYCARE TUITION	120488	120488
CHILD CARE FOOD PROGRAM	48264	48264

Field	Value	IRS element (for citing)
Total Program Service Revenue	3636629	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	317	TotalRevenueColumn
Exclusion	$317	ExclusionAmount

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Other	221	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Other	-221	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	-221	TotalRevenueColumn
Related Or Exempt Function Income	-221	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	24500	GrossIncomeFundraisingEvents
Fundraising Direct Expenses	8757	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	15743	TotalRevenueColumn

Other Revenue Misc OtherRevenueMisc (2 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
TRAINING AND MISC. INCOME	491	491
INCOME FROM K-1 61-1590801	308	308

Field	Value	IRS element (for citing)
Total Other Revenue	799	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	3726594	TotalRevenueColumn
Related Or Exempt Function Income	3637207	RelatedOrExemptFunctionIncome
Exclusion	$317	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	61682	Total
Management And General	49345	ManagementAndGeneral
Fundraising	12337	Fundraising

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	2138595	Total
Program Services	1884136	ProgramServices
Management And General	243110	ManagementAndGeneral
Fundraising	11349	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	12950	Total
Program Services	11089	ProgramServices
Management And General	1721	ManagementAndGeneral
Fundraising	140	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	375453	Total
Program Services	321499	ProgramServices
Management And General	49898	ManagementAndGeneral
Fundraising	4056	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	280771	Total
Program Services	240425	ProgramServices
Management And General	37314	ManagementAndGeneral
Fundraising	3032	Fundraising

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	18306	Total
Program Services	2758	ProgramServices
Management And General	15548	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	285217	Total
Program Services	260134	ProgramServices
Management And General	24709	ManagementAndGeneral
Fundraising	374	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	118085	Total
Program Services	98455	ProgramServices
Management And General	19539	ManagementAndGeneral
Fundraising	91	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	91134	Total
Program Services	90219	ProgramServices
Management And General	549	ManagementAndGeneral
Fundraising	366	Fundraising

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	93408	Total
Program Services	82685	ProgramServices
Management And General	10723	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	27566	Total
Program Services	13951	ProgramServices
Management And General	13615	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
PROFESSIONAL SERVICES	94232	42621	50906	705
CONSULTING / STAFF TRAINI	39994	39994
OTHER/MISC. EXPENSES	20105	13782	6323
UNION COSTS	660		660

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	3658158	Total
Program Services	3101748	ProgramServices
Management And General	523960	ManagementAndGeneral
Fundraising	32450	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	172803	BOY
EOY	182679	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	349422	BOY
EOY	484934	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	18556	BOY
EOY	11561	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	53896	BOY
EOY	50521	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	1369414	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	1036361	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	385971	BOY
EOY	333053	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
BOY	5117	BOY
EOY	5173	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	985765	BOY
EOY	1067921	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	128579	BOY
EOY	142299	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	128579	BOY
EOY	142299	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	827181	BOY
EOY	895622	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	30005	BOY
EOY	30000	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	857186	BOY
EOY	925622	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	985765	BOY
EOY	1067921	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	68436	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	true	FederalGrantAuditRequired
Federal Grant Audit Performed	true	FederalGrantAuditPerformed

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School170b1 Aii	X	School170b1Aii

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	320985	OtherCostOrOtherBasis
Depreciation	304200	Depreciation
Book Value	16785	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1048429	OtherCostOrOtherBasis
Depreciation	732161	Depreciation
Book Value	316268	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	333053	TotalOfBookValueLandBuildings
Tot Revenue Etc Audited Fincl Stmt	4558623	TotRevenueEtcAuditedFinclStmt
Donated Srvc And Use Of Facilities	823592	DonatedSrvcAndUseOfFacilities
Other Revenues	8757	OtherRevenues
Revenue Not Rptd F990	832349	RevenueNotRptdF990
Revenue Subtotal	3726274	RevenueSubtotal
Other Revenues Not Included	320	OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt	320	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	3726594	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	4490187	TotExpensesEtcAuditedFinclStmt
Donated Services Use Of Facilities	823592	DonatedServicesUseOfFacilities
Other Expenses Included	8757	OtherExpensesIncluded
Expenses Not Rptd F990	832349	ExpensesNotRptdF990
Expenses Subtotal	3657838	ExpensesSubtotal
Other Expenses Not Included	320	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	320	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	3658158	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (4 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER	SCHEDULE D, PAGE 4, PART XI, LINE 2D	GOLF OUTING EXPENSES 8,757
REVENUE AMOUNTS INCLUDED ON RETURN - OTHER	SCHEDULE D, PAGE 4, PART XI, LINE 4B	REPORTING OF K-1 NET INCOME (NOT UBIT) 320
EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER	SCHEDULE D, PAGE 4, PART XII, LINE 2D	GOLF OUTING EXPENSES 8,757
EXPENSE AMOUNTS INCLUDED ON RETURN - OTHER	SCHEDULE D, PAGE 4, PART XII, LINE 4B	REPORTING OF K-1 NET INCOME 320

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	true	NondiscriminatoryPolicyStmt
Policy Statement In Brochures Etc	true	PolicyStatementInBrochuresEtc
Policy Publ Via Broadcast Media	true	PolicyPublViaBroadcastMedia
Maint Racial Composition Records	true	MaintRacialCompositionRecords
Maint Scholarships Records	true	MaintScholarshipsRecords
Maint Copies Of Brochures Etc	true	MaintCopiesOfBrochuresEtc
Maint Copies Of All Solicitations	true	MaintCopiesOfAllSolicitations
Discriminate Race Students Rights	false	DiscriminateRaceStudentsRights
Discriminate Race Admiss Policies	false	DiscriminateRaceAdmissPolicies
Discriminate Race Emplmn Faculty	false	DiscriminateRaceEmplmnFaculty
Discriminate Race Scholarships	false	DiscriminateRaceScholarships
Discriminate Race Educ Policies	false	DiscriminateRaceEducPolicies
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFclts
Discriminate Race Athletic Prog	false	DiscriminateRaceAthleticProg
Discriminate Race Other Acty	false	DiscriminateRaceOtherActy
Government Financial Aid Received	true	GovernmentFinancialAidReceived
Government Financial Aid Revoked	false	GovernmentFinancialAidRevoked
Compliance With Rev Proc7550	true	ComplianceWithRevProc7550

Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
PUBLICATION OF NONDISCRIMINATORY POLICY IN MEDIA EXPLANATION	SCHEDULE E LINE 3	ALL ADVERTISEMENTS INCLUDE A STATEMENT SUCH AS WE DO NOT DISCRIMINATE
FINANCIAL AID OR GOVERNMENT ASSISTANCE EXPLANATION	SCHEDULE E LINE 6	THE ORGANIZATION RECEIVES FEDERAL FINANCIAL ASSISTANCE FOR ITS HEAD START AND EARLY HEAD START PROGRAMS AND CHILD FOOD CARE PROGRAM

Schedule G IRS990ScheduleG

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	GOLF OUTING	NameOfEvent1
Gross Receipts Event1	24500	GrossReceiptsEvent1
Gross Revenue Event1	24500	GrossRevenueEvent1
Other Direct Expenses Event1	8757	OtherDirectExpensesEvent1
Gross Receipts Total	24500	GrossReceiptsTotal
Gross Revenue Total Events	24500	GrossRevenueTotalEvents
Other Direct Expenses Total Events	8757	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	8757	DirectExpenseSummaryEvents
Net Income Summary	15743	NetIncomeSummary

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (8 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S MISSION	FORM 990 - ORGANIZATION'S MISSION	TO PROVIDE QUALITY EDUCATIONAL PROGRAMS FOR YOUNG CHILDREN AND THEIR FAMILIES WITH AN EMPHASIS ON THOSE WITH LIMITED RESOURCES, LIVING IN OTTAWA AND NORTHERN ALLEGAN COUNTIES OF MICHIGAN.
EXPLANATION ON VOLUNTEERS AND TYPES OF SERVICES OR BENEFITS	FORM 990, PAGE 1, PART I, LINE 6	A TOTAL OF 250 VOLUNTEERS PROVIDED ASSISTANCE TO THE ORGANIZATION DURING THE YEAR ENDED JULY 31, 2013: VOLUNTEERS WERE CLASSROOM ASSISTANTS THAT PROVIDED HELP IN THE CLASSROOM DOING VARIOUS ACTIVITIES SUCH AS READING TO A CHILD OR SMALL GROUP, HELPING SUPERVISE CHILDREN ON FIELD TRIPS, TEACHING A LESSON, PLAYING AND INTERACTING WITH A BABY, ETC. INTERNS PROVIDED: SOCIAL, EMOTIONAL AND MENTAL HEALTH SERVICES TO CHILDREN AND FAMILY SERVICES. MISCELLANEOUS OTHER VOLUNTEERS PROVIDED SERVICES SUCH AS BOARD MEMBERSHIP, HEALTH ADVISORY SERVICES, ETC.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	A DRAFT COPY OF THE 990 RETURN WAS PROVIDED TO THE FINANCE COMMITTEE MEMBERS PRIOR TO THE COMMITTEE'S FEBRUARY 27, 2014 MEETING. HAVING HAD OPPORTUNITY TO REVIEW THE 990 BEFORE SAID MEETING, THE RETURN WAS DISCUSSED AND APPROVED AT THE FINANCE COMMITTEE MEETING ON FEBRUARY 27, 2014. UPON RECOMMENDATION BY THE FINANCE COMMITTEE, COPIES OF THE RETURN WERE PROVIDED TO THE FULL BOARD. THE FULL BOARD APPROVED THE 990 RETURN ON FEBRUARY 27, 2014.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	ALL BOARD MEMBERS AND STAFF ARE REQUIRED TO ANNUALLY SIGN CONFLICT OF INTEREST STATEMENTS; THEY ARE AWARE THAT THEY ARE REQUIRED TO REPORT ANY POTENTIAL CONFLICTS OF INTEREST TO MANAGEMENT AND/OR THE BOARD.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	AN ANNUAL EVALUATION IS PERFORMED ON ALL STAFF, INCLUDING THE EXECUTIVE DIRECTOR. THE SALARY OF THE EXECUTIVE DIRECTOR IS DETERMINED ANNUALLY BY THE BOARD OF DIRECTORS. ELEMENTS CONSIDERED WITHIN THE DISCUSSION OF SAID SALARY INCLUDE USE OF COMPARABLE COMPENSATION FOR SIMILAR ORGANIZATIONS AND PERFORMANCE EVALUATION. SOURCES OF SUCH DATA INCLUDE, BUT ARE NOT LIMITED TO: USE OF MICHIGAN NONPROFIT ASSOCIATION COMPENSATION SURVEYS AND OTHER REGIONAL HEADSTARTS.
COMPENSATION PROCESS FOR OFFICERS	FORM 990, PAGE 6, PART VI, LINE 15B	EVERY EMPLOYEE HAS AN ANNUAL REVIEW PERFORMED BY THEIR DIRECT SUPERVISOR. IN THE CASE OF KEY EMPLOYEES, THE DIRECT SUPERVISOR IS THE EXECUTIVE DIRECTOR AND THE SALARY IS DETERMINED BY THE WAGE SCALE WHICH IS DEVELOPED BY THE EXECUTIVE DIRECTOR AND HUMAN RESOURCES MANAGER AFTER A WAGE COMPARABILITY STUDY IS CONDUCTED BI-ANNUALLY.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	GOVERNING DOCUMENTS SUCH AS THE 1023 APPLICATION, BYLAWS AND ARTICLES OF INCORPORATION, ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
RECONCILIATION OF CHANGES - OTHER	FORM 990, PART XI, LINE 9	GOLF OUTING EXPENSES 8,757 REPORTING OF K-1 NET INCOME (NOT UBIT) -320 GOLF OUTING EXPENSES -8,757 REPORTING OF K-1 NET INCOME 320

CHILD DEVELOPMENT SERVICES OF OTTAWA COUNTY INC: Form 990, tax year 2012

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Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Preparer Firm US Address PreparerFirmUSAddress

Filer Filer

Name Name

US Address USAddress

Officer Officer

Preparer Preparer

Form 990 IRS990

Doing Business As DoingBusinessAs

Address Principal Officer US AddressPrincipalOfficerUS

The Books Are In Care Of TheBooksAreInCareOf

Address US AddressUS

Form990 Part VII Section A Form990PartVIISectionA (13 entries)

Program Service Revenue ProgramServiceRevenue (4 entries)

Investment Income InvestmentIncome

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Gain Or Loss GainOrLoss

Net Gain Or Loss Investments NetGainOrLossInvestments

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Other Revenue Misc OtherRevenueMisc (2 entries)

Total Revenue TotalRevenue

Comp Current Officers Directors CompCurrentOfficersDirectors

Other Salaries And Wages OtherSalariesAndWages

Pension Plan Contributions PensionPlanContributions

Other Employee Benefits OtherEmployeeBenefits

Payroll Taxes PayrollTaxes

Fees For Services Other FeesForServicesOther

Office Expenses OfficeExpenses

Occupancy Occupancy

Travel Travel

Depreciation Depletion DepreciationDepletion

Insurance Insurance

Other Expenses OtherExpenses (4 entries)

Total Functional Expenses TotalFunctionalExpenses

Cash Non Interest Bearing CashNonInterestBearing

Pledges And Grants Receivable PledgesAndGrantsReceivable

Accounts Receivable AccountsReceivable

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Intangible Assets IntangibleAssets

Total Assets TotalAssets

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Total Liabilities TotalLiabilities

Unrestricted Net Assets UnrestrictedNetAssets

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FS Audited Basis FSAuditedBasis

Schedule A IRS990ScheduleA

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Contributor Name Business ContributorNameBusiness

Contributor Address US ContributorAddressUS

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovements

Equipment Equipment

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (4 entries)

Schedule E IRS990ScheduleE

Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)

Schedule G IRS990ScheduleG

Events Information EventsInformation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (8 entries)

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