2014-09-26T12:24:35-05:00 2014-02-28 061009205 BLUM SHAPIRO & COMPANY PC CPAS 50 HOLDEN STREET PROVIDENCE RI 02908 990 2013-03-01 050370733 CHILD INC CHIL 4017370403 160 DRAPER AVENUE WARWICK RI 02889 LYNDA DICKINSON CHIEF EXECUTIVE OFFICER 4017370403 2014-09-23 1 DONALD SULLIVAN P00059830 4012725600 2013 2015-11-30 17:44:51Z LYNDA DICKINSON 160 DRAPER AVENUE WARWICK RI 02889 6283830 0 X WWW.CHILDINCRI.ORG X 1976 RI OPERATION OF EDUCATIONAL AND CHILD CARE PROGRAMS FOR PRE SCHOOL CHILDREN IN KENT COUNTY. THE PROGRAMS OPERATED INCLUDE BOTH HEAD START AND EARLY HEAD START PROGRAMS FUNDED BY THE FEDERAL GOVERNMENT. THE ORGANIZATION ALSO PROVIDES EXTENDED DAY CHILD CARE FOR PRESCHOOL CHILDREN, INFANTS AND TODDLERS. CHILD INC. OPERATES 2 STATE-FUNDED PRE-K CLASSROOMS. 10 10 116 337 0 0 4363355 4394716 1816675 1843963 10446 24560 9814 20591 6200290 6283830 0 0 0 0 5192325 5217595 0 0 0 1297859 1264377 6490184 6481972 -289894 -198142 4621872 4294573 918088 776080 3703784 3518493 X OPERATION OF EDUCATIONAL AND CHILD CARE PROGRAMS FOR PRESCHOOL CHILDREN IN KENT COUNTY. THE PROGRAMS OPERATED INCLUDE BOTH HEAD START AND EARLY HEAD START PROGRAMS FUNDED BY THE FEDERAL GOVERNMENT. THE ORGANIZATION ALSO PROVIDES EXTENDED CHILD CARE FOR PRESCHOOL CHILDREN, INFANTS AND TODDLERS. 0 0 2197555 HEAD START PROGRAM - INSTRUCTIONAL AND DEVELOPMENT PROGRAM FOR CHILDREN OF LOW-INCOME HOUSEHOLDS; NUMBER OF CHILDREN SERVICED: 329 1228719 EARLY HEAD START PROGRAM - COMPREHENSIVE CHILD DEVELOPMENT PROGRAM FOR INFANTS AND TODDLERS; NUMBER OF CHILDREN SERVICED: 203 2482724 1843963 CHILD CARE PROGRAM - OPERATION OF THE DAY CARE CENTER AND RELATED ACTIVITIES LIKE MENTAL HEALTH SERVICES AND THERAPEUTIC CHILD CARE SERVICES AND STATE PRESCHOOL CLASSES; NUMBER OF CHILDREN SERVICED: 285 5908998 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 5 0 1 116 1 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X MARY SPRINGER CFO 4017325200 160 DRAPER AVENUE WARWICK RI 02889 RUSSELL BRAMLEY ESQ CHAIRMAN 1.00 X X 0 0 0 ANN MCLAUGHLIN BOARD MEMBER 1.00 X 0 0 0 DAVID LAUTERBACH BOARD MEMBER 1.00 X 0 0 0 MARY LEYDEN BOARD MEMBER 1.00 X 0 0 0 DAWN KEMPF BOARD MEMBER 1.00 X 0 0 0 KAREN OSTROWSKY BOARD MEMBER 1.00 X 0 0 0 KATHLEEN A KENNY CPA TREASURER 1.00 X X 0 0 0 BETH TREMMEL BOARD MEMBER 1.00 X 0 0 0 ASHLEY OHNECK BOARD MEMBER 1.00 X 0 0 0 CIERA GOMEZ BOARD MEMBER 1.00 X 0 0 0 WILLIAM COTTON BOARD MEMBER 1.00 X 0 0 0 LYNDA DICKINSON CHIEF EXECUTIVE OFFICER 40.00 X 143797 0 8951 MARY SPRINGER CHIEF FINANCIAL OFFICER 40.00 X 100178 0 2553 243975 0 11504 2 0 1 0 0 4394716 4394716 FEES-GOV'T AGENCIES 624410 959027 959027 DAYCARE PROGRAM INCOME 624410 430064 430064 MEDICAID FEES 624410 415909 415909 PROGRAM FEES 624410 38963 38963 1843963 11314 11314 13246 0 13246 13246 13246 OTHER INCOME 900099 20591 20591 20591 6283830 1843963 0 45151 255479 255479 3498956 3421926 77030 1097596 1042276 55320 365564 334212 31352 42930 19992 22938 440730 357784 82946 90 90 214077 183555 30522 FOOD 239845 239845 OTHER EXPENSES 131020 120375 10645 CLASSROOM RELATED EXPEN 97455 97455 TRAINING RELATED 86487 85035 1452 11743 6543 5200 6481972 5908998 572974 0 204538 177108 410356 286083 379662 420716 240781 232263 6783682 4100573 2873073 2683109 444849 475036 68613 20258 4621872 4294573 910018 725534 8070 50546 918088 776080 X 3703784 3518493 3703784 3518493 4621872 4294573 -198142 12851 0 X X 0 1 X 1 1 1 X 4375594 4321092 4337262 4363355 4394716 21792019 4375594 4321092 4337262 4363355 4394716 21792019 21792019 359 1155 5163 10446 11314 28437 24605 8951 34300 9814 20590 98260 21918716 8614120 0.99420 0.99340 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 285229 285229 5203421 2882648 2320773 1088388 1016607 71781 206644 201318 5326 2683109 X 6291481 12851 12851 6278630 5200 5200 6283830 6476772 0 6476772 5200 5200 6481972 PART X, LINE 2: THE ORGANIZATION HAS ADOPTED THE GUIDANCE IN ASC 740, INCOME TAXES, RELATING TO UNCERTAIN TAX POSITIONS. THIS GUIDANCE PRESCRIBES A TWO STEP PROCESS FOR THE MEASUREMENT OF UNCERTAIN TAX POSITIONS THAT HAVE BEEN TAKEN OR ARE EXPECTED TO BE TAKEN ON A TAX RETURN. THE FIRST STEP IS A DETERMINATION OF WHETHER THE TAX POSITION SHOULD BE RECOGNIZED IN THE FINANCIAL STATEMENTS. THE SECOND STEP DETERMINES THE MEASUREMENT OF THE TAX POSITION. SUCH POSITIONS FOR A NONPROFIT ORGANIZATION WOULD INCLUDE THE NONPROFIT ORGANIZATION'S STATUS AS AN EXEMPT ENTITY, WHETHER THE ORGANIZATION'S ACTIVITIES ARE RELATED TO ITS TAX EXEMPT PURPOSE AND, IF APPLICABLE, HOW THE ORGANIZATION ALLOCATES REVENUE AND EXPENSES BETWEEN EXEMPT PURPOSE AND UNRELATED BUSINESS ACTIVITIES. ASC 740 ALSO PROVIDES GUIDANCE ON DERECOGNITION OF SUCH TAX POSITIONS, CLASSIFICATION, POTENTIAL INTEREST AND PENALTIES, AND DISCLOSURE. NO UNCERTAIN TAX POSITIONS WITHIN THE SCOPE OF ASC 740 EXIST AS OF THE YEAR ENDED FEBRUARY 28, 2014. PART XI, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT EXPENSES NETTED ON FINANCIAL STATEMENTS 5,200. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT EXPENSES NETTED ON FINANCIAL STATEMENTS 5,200. X X 0 0 0 0 0 0 0 0 0 LYNDA DICKINSON CHIEF EXECUTIVE OFFICER 143797 0 0 0 0 0 0 0 8951 0 152748 0 0 0 FORM 990, PART VI, SECTION A, LINE 7A CHILD, INC.'S BYLAWS REQUIRE THAT ONE-THIRD OF THE BOARD OF DIRECTORS MUST COME FROM CHILD DEVELOPMENT PROGRAM CONSUMERS. THESE MEMBERS ARE ELECTED BY THE OTHER INDIVIDUALS WHO ARE ALSO PROGRAM CONSUMERS. IN ADDITION, THE US DEPARTMENT OF HEALTH AND HUMAN SERVICES' OFFICE OF ADMINISTRATION FOR CHILDREN AND FAMILIES, WHO IS THE ORGANIZATION'S PRINCIPAL FUNDING SOURCE, MANDATES THAT CHILD, INC. MUST MAINTAIN A POLICY COUNCIL COMPOSED OF PARENT PROGRAM CONSUMERS. THEY ALSO REQUIRE THAT THIS SAME POLICY COUNCIL APPROVE ALL MAJOR PROGRAM INITIATIVES INCLUDING THE ANNUAL BUDGET, SERVICE PROPOSALS AND AMENDMENTS TO POLICIES AND PROCEDURES. FORM 990, PART VI, SECTION B, LINE 11 THE BOARD OF DIRECTORS REVIEWS THE FORM 990 BEFORE IT IS FILED FOR COMPLETENESS AND ACCURACY. FORM 990, PART VI, SECTION B, LINE 12C ALL MEMBERS OF THE BOARD OF DIRECTORS, POLICY COUNCIL AND KEY EMPLOYEES ARE REQUIRED TO ANNUALLY DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST. ANY POTENTIAL CONFLICTS ARE REVIEWED, DISCUSSED AND RESOLVED BY THE BOARD OF DIRECTORS. RESOLUTION OF THE POTENTIAL CONFLICTS ARE DOCUMENTED IN THE MINUTES TO THE BOARD OF DIRECTORS' MEETINGS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE COMPENSATION FOR ALL EMPLOYEES. FOR THE CHIEF EXECUTIVE OFFICER, THE BOARD USES COMPARATIVE INFORMATION FROM SIMILAR-SIZED ORGANIZATIONS TO DETERMINE WHAT THE CHIEF EXECUTIVE OFFICER SHOULD BE COMPENSATED. FOR THE REMAINDER OF THE EMPLOYEES, THE CHIEF EXECUTIVE OFFICER USES COMPARATIVE DATA FOR SIMILAR POSITIONS TO DETERMINE THE COMPENSATION FOR ALL OTHER EMPLOYEES. THIS INFORMATION IS INCLUDED IN THE ANNUAL BUDGET WHICH IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. THE DISCUSSIONS AND DOCUMENTATION ARE INCLUDED IN THE MINUTES TO THE BOARD OF DIRECTORS' MEETING. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS IS RESPONSIBLE FOR THE OVERSIGHT OF THE ANNUAL AUDIT.