CHALLENGE PROGRAM: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: CHALLENGE PROGRAM (EIN 51-0386369)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2014-02-05
IRS object ID: 201420369349300512
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 O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-02-05T08:32:01-06:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WHISMAN GIORDANO & ASSOCIATES LLC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	111 CONTINENTAL DR STE 210	AddressLine1
City	NEWARK	City
State	DE	State
ZIP Code	197134330	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	510386369	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	CHALLENGE PROGRAM INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	CHAL	NameControl
Phone	3026550945	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1124 EAST SEVENTH STREET	AddressLine1
City	WILMINGTON	City
State	DE	State
ZIP Code	19801	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	ANDREW MCKNIGHT	Name
Title	EXECUTIVE DIRECTOR	Title
Phone	3026550945	Phone
Date Signed	2014-01-28	DateSigned
Authorize Third Party	false	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	JOSEPH V GIORDANO CPA	Name
Phone	3022660202	Phone
Date Prepared	2014-01-28	DatePrepared

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

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	ANDREW MCKNIGHT	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	1124 EAST SEVENTH STREET	AddressLine1
City	WILMINGTON	City
State	DE	State
ZIP Code	19801	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	1086163	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.CHALLENGEPROGRAM.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1993	YearFormation
State Legal Domicile	DE	StateLegalDomicile
Activity Or Mission Description	OUR MISSION IS TO PROVIDE VOCATIONAL TRAINING FOR DELAWARE'S AT-RISK YOUTH TO EMPOWER THEM WITH THE CONFIDENCE, SKILLS AND PURPOSE NEEDED TO BECOME PRODUCTIVE MEMBERS OF SOCIETY. SINCE 1995, THE CHALLENGE PROGRAM HAS OFFERED YOUNG PEOPLE THE OPPORTUNITY TO LEARN VALUABLE CONSTRUCTION SKILLS, ASSISTANCE IN EARNING A HIGH SCHOOL DIPLOMA OR GED AND JOB PLACEMENT SERVICES.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	8	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	8	NbrIndependentVotingMembers
Total Nbr Employees	51	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	1066924	ContributionsGrantsPriorYear
Contributions Grants Current Year	645210	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	318995	ProgramServiceRevenuePriorYear
Program Service Revenue CY	440953	ProgramServiceRevenueCY
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	1385919	TotalRevenuePriorYear
Total Revenue Current Year	1086163	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	640827	SalariesEtcPriorYear
Salaries Etc Current Year	695137	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	265966	OtherExpensePriorYear
Other Expenses Current Year	404624	OtherExpensesCurrentYear
Total Expenses Prior Year	906793	TotalExpensesPriorYear
Total Expenses Current Year	1099761	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	479126	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-13598	RevenuesLessExpensesCY
Total Assets BOY	1989809	TotalAssetsBOY
Total Assets EOY	2066256	TotalAssetsEOY
Total Liabilities BOY	282269	TotalLiabilitiesBOY
Total Liabilities EOY	372314	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	1707540	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	1693942	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	OUR MISSION IS TO PROVIDE VOCATIONAL TRAINING FOR DELAWARE'S AT-RISK YOUTH TO EMPOWER THEM WITH THE CONFIDENCE, SKILLS AND PURPOSE NEEDED TO BECOME PRODUCTIVE MEMBERS OF SOCIETY. SINCE 1995, THE CHALLENGE PROGRAM HAS OFFERED YOUNG PEOPLE THE OPPORTUNITY TO LEARN VALUABLE CONSTRUCTION SKILLS, ASSISTANCE IN EARNING A HIGH SCHOOL DIPLOMA OR GED AND JOB PLACEMENT SERVICES.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	978489	Expense
Description	OUR MISSION IS TO PROVIDE VOCATIONAL TRAINING FOR DELAWARE'S AT-RISK YOUTH TO EMPOWER THEM WITH THE CONFIDENCE, SKILLS AND PURPOSE NEEDED TO BECOME PRODUCTIVE MEMBERS OF SOCIETY. SINCE 1995, THE CHALLENGE PROGRAM HAS OFFERED YOUNG PEOPLE THE OPPORTUNITY TO LEARN VALUABLE CONSTRUCTION SKILLS, ASSISTANCE IN EARNING A HIGH SCHOOL DIPLOMA OR GED AND JOB PLACEMENT	Description
Total Program Service Expense	978489	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	true	ReportOtherLiabilities
Report Fin48 Footnote	true	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	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	false	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	8	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	51	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	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	8	NbrVotingGoverningBodyMembers
Number Independent Voting Members	8	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	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Other Website	X	OtherWebsite
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	ANDREW MCKNIGHT	NamePerson
Telephone Number	3026550945	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1124 E SEVENTH ST	AddressLine1
City	WILMINGTON	City
State	DE	State
ZIP Code	19801	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (9 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
CHARLES COPELAND
PRESIDENT	2.00	X	0	0	0
RICHARD JULIAN
DIRECTOR	1.00	X	0	0	0
CHARLES HAINES PHD
DIRECTOR	1.00	X	0	0	0
JACQUELINE IVY
DIRECTOR	1.00	X	0	0	0
CHARLES POTTER
DIRECTOR	1.00	X	0	0	0
FRED PURNELL
DIRECTOR	1.00	X	0	0	0
PAMELA SAPKO
DIRECTOR	1.00	X	0	0	0
HEATHER CRAIG
DIRECTOR	1.00	X	0	0	0
ANDREW MCKNIGHT
EXECUTIVE DI	40.00		70840	0	0	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	70840	TotalReportableCompFromOrg
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Government Grants	451255	GovernmentGrants
All Other Contributions	193955	AllOtherContributions
Total Contributions	645210	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	EARNED INCOME	Description
Total Revenue Column	440953	TotalRevenueColumn
Related Or Exempt Function Income	440953	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	440953	TotalProgramServiceRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	1086163	TotalRevenueColumn
Related Or Exempt Function Income	440953	RelatedOrExemptFunctionIncome

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	74000	Total
Program Services	62900	ProgramServices
Management And General	11100	ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	530970	Total
Program Services	466259	ProgramServices
Management And General	64711	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	45750	Total
Program Services	38888	ProgramServices
Management And General	6862	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	44417	Total
Program Services	37754	ProgramServices
Management And General	6663	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	15671	Total
Program Services	13320	ProgramServices
Management And General	2351	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	69941	Total
Program Services	59450	ProgramServices
Management And General	10491	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	85343	Total
Program Services	72542	ProgramServices
Management And General	12801	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
MATERIALS	147527	147527
BUILDING SUPPLIES	24171	24171
PROFESSIONAL FEES	20858	17729	3129
REPAIRS AND MAINTENANCE	12054	10246	1808

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	29059	Total
Program Services	27703	ProgramServices
Management And General	1356	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	1099761	Total
Program Services	978489	ProgramServices
Management And General	121272	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	87323	BOY
EOY	67610	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	32926	BOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	57001	BOY
EOY	93785	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	2107779	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	246583	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	1789114	BOY
EOY	1861196	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	23445	BOY
EOY	43665	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	1989809	BOY
EOY	2066256	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	110048	BOY
EOY	123672	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
EOY	201642	EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

Field	Value	IRS element (for citing)
BOY	78166	BOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	94055	BOY
EOY	47000	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	282269	BOY
EOY	372314	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	1504540	BOY
EOY	1678942	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	203000	BOY
EOY	15000	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1707540	BOY
EOY	1693942	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1989809	BOY
EOY	2066256	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-13598	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	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	864610	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1395525	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1134986	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1066924	CurrentTaxYearMinus1Year
Current Tax Year	645210	CurrentTaxYear
Total	5107255	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	864610	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1395525	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1134986	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1066924	CurrentTaxYearMinus1Year
Current Tax Year	645210	CurrentTaxYear
Total	5107255	Total

Field	Value	IRS element (for citing)
Public Support Total170	5107255	PublicSupportTotal170

Other Income170 OtherIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	154170	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	217324	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	384841	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	332373	CurrentTaxYearMinus1Year
Current Tax Year	440953	CurrentTaxYear
Total	1529661	Total

Field	Value	IRS element (for citing)
Total Support	6636916	TotalSupport
Gross Receipts From Admissions Etc	440953	GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage170	0.76950	PublicSupportPertcentage170
Public Support Pertcent Prior Year	1.00000	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170

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

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1838531	OtherCostOrOtherBasis
Depreciation	24948	Depreciation
Book Value	1813583	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	11598	OtherCostOrOtherBasis
Depreciation	6011	Depreciation
Book Value	5587	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	22303	OtherCostOrOtherBasis
Depreciation	19767	Depreciation
Book Value	2536	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	235347	OtherCostOrOtherBasis
Depreciation	195857	Depreciation
Book Value	39490	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	1861196	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities (2 entries)

DescriptionDescription	AmountAmount
LINE OF CREDIT	$47,000
CURRENT PORTION OF LONG-TERM DEBT

Field	Value	IRS element (for citing)
Total Of Amounts	47000	TotalOfAmounts
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	1093553	TotRevenueEtcAuditedFinclStmt
Donated Srvc And Use Of Facilities	7390	DonatedSrvcAndUseOfFacilities
Revenue Not Rptd F990	7390	RevenueNotRptdF990
Revenue Subtotal	1086163	RevenueSubtotal
Total Revenue Per Form990	1086163	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	1107151	TotExpensesEtcAuditedFinclStmt
Donated Services Use Of Facilities	7390	DonatedServicesUseOfFacilities
Expenses Not Rptd F990	7390	ExpensesNotRptdF990
Expenses Subtotal	1099761	ExpensesSubtotal
Total Expenses Per Form990	1099761	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII

Field	Value	IRS element (for citing)
Identifier	LIABILITY UNDER FIN 48 FOOTNOTE	Identifier
Return Reference	SCHEDULE D, PAGE 3, PART X	ReturnReference
Explanation	MANAGEMENT HAS REVIEWED ITS CURRENT AND PAST FEDERAL INCOME TAX POSITIONS AND HAS DETERMINED, BASED ON CLEAR AND UNAMBIGUOUS TAX LAW AND REGULATIONS, THAT THE TAX POSITIONS TAKEN ARE CERTAIN AND THAT THERE IS NO LIKELIHOOD THAT A MATERIAL TAX ASSESSMENT WOULD BE MADE IF THE RESPECTIVE GOVERNMENT AGENCY EXAMINED TAX RETURNS SUBJECT TO AUDIT. ACCORDINGLY, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED. CURRENTLY, THE JUNE 30, 2010, 2011 AND 2012 TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. HOWEVER, THE ENTITY IS NOT CURRENTLY UNDER AUDIT NOR HAS THE ENTITY BEEN CONTACTED BY THIS JURISDICTION. ANY INTEREST AND PENALTIES RELATED TO INCOME TAXES WOULD BE IN INCOME TAX EXPENSES. THERE ARE NO INTEREST AND PENALTIES AS OF JUNE 30, 2013 AND 2012.	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S MISSION	FORM 990 - ORGANIZATION'S MISSION	OUR MISSION IS TO PROVIDE VOCATIONAL TRAINING FOR DELAWARE'S AT-RISK YOUTH TO EMPOWER THEM WITH THE CONFIDENCE, SKILLS AND PURPOSE NEEDED TO BECOME PRODUCTIVE MEMBERS OF SOCIETY. SINCE 1995, THE CHALLENGE PROGRAM HAS OFFERED YOUNG PEOPLE THE OPPORTUNITY TO LEARN VALUABLE CONSTRUCTION SKILLS, ASSISTANCE IN EARNING A HIGH SCHOOL DIPLOMA OR GED AND JOB PLACEMENT SERVICES.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	THE BOARD IS PROVIDED WITH FORM 990 FOR REVIEW PRIOR TO BEING FILED.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	ALL EMPLOYEES AND BOARD MEMBERS ARE REQUIRED TO FILL OUT AND SIGN A CONFLICT OF INTEREST DISCLOSURE FORM EXPLAINING ANY SITUATIONS WHICH MAY CREATE A CONFLICT OF INTEREST WITHIN THE ORGANIZATION.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	THE BOARD OF DIRECTORS REVIEW THE SALARIES OF ALL PERSONNEL INCLUDING THE EXECUTIVE DIRECTOR WHEN THEY APPROVE THE ANNUAL BUDGET EACH YEAR.
COMPENSATION PROCESS FOR OFFICERS	FORM 990, PAGE 6, PART VI, LINE 15B	THE BOARD OF DIRECTORS REVIEW THE SALARIES OF ALL PERSONNEL INCLUDING THE EXECUTIVE DIRECTOR WHEN THEY APPROVE THE ANNUAL BUDGET EACH YEAR.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.

CHALLENGE PROGRAM: Form 990, tax year 2012

Return header ReturnHeader

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

Address Principal Officer US AddressPrincipalOfficerUS

The Books Are In Care Of TheBooksAreInCareOf

Address US AddressUS

Form990 Part VII Section A Form990PartVIISectionA (9 entries)

Program Service Revenue ProgramServiceRevenue

Total Revenue TotalRevenue

Comp Current Officers Directors CompCurrentOfficersDirectors

Other Salaries And Wages OtherSalariesAndWages

Other Employee Benefits OtherEmployeeBenefits

Payroll Taxes PayrollTaxes

Office Expenses OfficeExpenses

Depreciation Depletion DepreciationDepletion

Insurance Insurance

Other Expenses OtherExpenses (4 entries)

All Other Expenses AllOtherExpenses

Total Functional Expenses TotalFunctionalExpenses

Cash Non Interest Bearing CashNonInterestBearing

Pledges And Grants Receivable PledgesAndGrantsReceivable

Accounts Receivable AccountsReceivable

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Other Assets Total OtherAssetsTotal

Total Assets TotalAssets

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

Other Liabilities OtherLiabilities

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

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Total170 Total170

Other Income170 OtherIncome170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Contributor Name Business ContributorNameBusiness

Contributor Address US ContributorAddressUS

Schedule D IRS990ScheduleD

Buildings Buildings

Leasehold Improvements LeaseholdImprovements

Equipment Equipment

Other Land Buildings OtherLandBuildings

Other Liabilities OtherLiabilities (2 entries)

Form990 Schedule D Part XIII Form990ScheduleDPartXIII

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

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