MIAMI VALLEY CHILD DEVELOPMENT CENTERS INC: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: MIAMI VALLEY CHILD DEVELOPMENT CENTERS INC (EIN 31-0713127)
Tax period: 2010-01-01 to 2010-12-31
Filed: 2011-06-24
IRS object ID: 201121759349300022
Schema version: 2010v3.2
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 I
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-06-24T15:45:41-05:00	Timestamp
Tax Period End Date	2010-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CLARK SCHAEFER HACKETT & CO	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	40 N MAIN ST STE 800 KETTERING TOWE	AddressLine1
City	DAYTON	City
State	OH	State
ZIP Code	45423	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2010-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	310713127	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	MIAMI VALLEY CHILD DEVELOPMENT CENTERS	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	MIAM	NameControl
Phone	9372265664	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	215 HORACE STREET	AddressLine1
City	DAYTON	City
State	OH	State
ZIP Code	45402	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	DAVID MARKER	Name
Title	CFO	Title
Phone	9372265664	Phone
Date Signed	2011-05-23	DateSigned
Authorize Third Party	1	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	KEVIN T DAVIS CPA	Name
Phone	9372260070	Phone
Date Prepared	2011-05-23	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	DAVID MARKER	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	215 HORACE STREET	AddressLine1
City	DAYTON	City
State	OH	State
ZIP Code	45402	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	28726045	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.MVCDC.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1964	YearFormation
State Legal Domicile	OH	StateLegalDomicile
Activity Or Mission Description	TO PROVIDE EARLY CHILDHOOD DEVELOPMENT PROGRAMS TO LOW INCOME FAMILIES	ActivityOrMissionDescription
Nbr Voting Members Governing Body	11	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	11	NbrIndependentVotingMembers
Total Nbr Employees	553	TotalNbrEmployees
Total Nbr Volunteers	3101	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	23322743	ContributionsGrantsPriorYear
Contributions Grants Current Year	28279378	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	398066	ProgramServiceRevenuePriorYear
Program Service Revenue CY	444164	ProgramServiceRevenueCY
Investment Income Prior Year	1281	InvestmentIncomePriorYear
Investment Income Current Year	2503	InvestmentIncomeCurrentYear
Other Revenue Prior Year	0	OtherRevenuePriorYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	23722090	TotalRevenuePriorYear
Total Revenue Current Year	28726045	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	1606998	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	1709264	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	14461066	SalariesEtcPriorYear
Salaries Etc Current Year	16193334	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	7150310	OtherExpensePriorYear
Other Expenses Current Year	9724672	OtherExpensesCurrentYear
Total Expenses Prior Year	23218374	TotalExpensesPriorYear
Total Expenses Current Year	27627270	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	503716	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	1098775	RevenuesLessExpensesCY
Total Assets BOY	6879203	TotalAssetsBOY
Total Assets EOY	8079955	TotalAssetsEOY
Total Liabilities BOY	2653911	TotalLiabilitiesBOY
Total Liabilities EOY	2755888	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	4225292	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	5324067	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	TO PROVIDE EARLY CHILDHOOD DEVELOPMENT PROGRAMS TO LOW INCOME FAMILIES FOCUSING ON LITERACY AND SCHOOL READINESS. MVCDC OFFERS MORE THAN 50 DEVELOPMENT CENTER LOCATIONS IN MONTGOMERY, CLARK AND MADISON COUNTIES IN OHIO. COMMUNICATION BETWEEN PARENTS AND TEACHERS IS CRITICAL TO MAINTAINING HIGH QUALITY CARE. MVCDC IS COMMITTED TO PROVIDING A SUPPORT STRUCTURE FOR FAMILIES WHO NEED SUPPLEMENTAL SERVICES. MVCDC'S HOLISTIC AND BALANCED APPROACH CENTERS ON PARENT INVOLVEMENT, HEALTH, NUTRITION, SOCIAL COMPETENCY, LITERACY, AND NUMERACY DEVELOPMENT.	MissionDescription
Significant New Program Services	1	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	24080819	Expense
Revenue	338039	Revenue
Description	CHILD EDUCATION - PROVIDE EARLY CHILDHOOD EDUCATIONAL SERVICES TO NEARLY 3,000 CHILDREN AGED BIRTH TO FIVE YEARS. FUNDING IS PROVIDED PRIMARILY THROUGH THE US DEPARTMENT OF HEALTH AND HUMAN SERVICES. MVCDC OPERATES MORE THAN 50 CENTERS OFFERING BOTH FULL DAY AND PART DAY PROGRAMS TO FIT MOST PARENTS' WORK SCHEDULES. TRANSPORTATION SERVICES ARE PROVIDED TO ENSURE THAT CHILDREN HAVE A SAFE AND RELIABLE MEANS TO OBTAIN SERVICES. MVCDC ALSO PROVIDES EARLY DETECTION HEALTH ASSESSMENTS TO HELP IDENTIFY THE NEED FOR HEALTH RELATED MEDICAL, DENTAL, MENTAL HEALTH, AND NUTRITIONAL CARE.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	966318	Expense
Description	FOOD PROGRAM - MVCDC RECOGNIZES THAT GOOD NUTRITION IS ESSENTIAL FOR CHILDREN TO BE HEALTHY IN ORDER TO GROW AND LEARN AT FULL POTENTIAL. QUALIFIED CHILDREN RECEIVE NUTRITIOUS MEALS AND SNACKS EACH DAY.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	164944	Expense
Revenue	106125	Revenue
Description	OTHER PROGRAMS - ACTIVITIES TO SUPPORT THE GENERAL OPERATIONS OF THE CHILD EDUCATION PROGRAM OR PROVIDE ADDITIONAL SERVICES NOT DIRECTLY FUNDED THROUGH EDUCATION OR NUTRITION GRANTS.	Description

Field	Value	IRS element (for citing)
Total Program Service Expense	25212081	TotalProgramServiceExpense
Described In501 C3	1	DescribedIn501C3
Schedule B Required	1	ScheduleBRequired
Political Activities	0	PoliticalActivities
Lobbying Activities	0	LobbyingActivities
Donor Advised Funds	0	DonorAdvisedFunds
Conservation Easements	0	ConservationEasements
Collections Of Art	0	CollectionsOfArt
Credit Counseling	0	CreditCounseling
Term Or Permanent Endowments	0	TermOrPermanentEndowments
Report Land Bldg Equip	1	ReportLandBldgEquip
Report Invest Oth Securities	0	ReportInvestOthSecurities
Report Prog Rel Invest	0	ReportProgRelInvest
Report Other Assets	0	ReportOtherAssets
Report Other Liabilities	0	ReportOtherLiabilities
Report Fin48 Footnote	1	ReportFin48Footnote
Independent Audit Financial Stmt	1	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	0	ConsolidatedAuditFinancialStmt
School	0	School
Foreign Office	0	ForeignOffice
Foreign Activities	0	ForeignActivities
More Than5000 K To Organizations	0	MoreThan5000KToOrganizations
More Than5000 K To Individuals	0	MoreThan5000KToIndividuals
Professional Fundraising	0	ProfessionalFundraising
Fundraising Activities	0	FundraisingActivities
Gaming	0	Gaming
Hospital	0	Hospital
Grants To Organizations	1	GrantsToOrganizations
Grants To Individuals	0	GrantsToIndividuals
Schedule J Required	0	ScheduleJRequired
Tax Exempt Bonds	0	TaxExemptBonds
Excess Benefit Transaction	0	ExcessBenefitTransaction
Prior Excess Benefit Transaction	0	PriorExcessBenefitTransaction
Loan To Officer Or DQP	0	LoanToOfficerOrDQP
Grant To Related Person	0	GrantToRelatedPerson
Bsnss Rltnshp With Organization	0	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	0	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	0	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	1	DeductibleNonCashContributions
Deductible Contributions Of Art	0	DeductibleContributionsOfArt
Terminated	0	Terminated
Partial Liquidation	0	PartialLiquidation
Disregarded Entity	0	DisregardedEntity
Related Entity	0	RelatedEntity
Related Org Controlled Entity	0	RelatedOrgControlledEntity
Transaction Related Entity	0	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	0	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Number Forms Transmitted With1096	50	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	1	ComplianceWithBackupWitholding
Number Of Employees	553	NumberOfEmployees
Employment Tax Returns Filed	1	EmploymentTaxReturnsFiled
Unrelated Business Income	0	UnrelatedBusinessIncome
Foreign Financial Account	0	ForeignFinancialAccount
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTrans
Taxable Party Notification	0	TaxablePartyNotification
Non Deductible Contributions	0	NonDeductibleContributions
Quid Pro Quo Contributions	0	QuidProQuoContributions
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOf
Funds To Pay Premiums	0	FundsToPayPremiums
Premiums Paid	0	PremiumsPaid
Indoor Tanning Services	0	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	11	NbrVotingGoverningBodyMembers
Number Independent Voting Members	11	NumberIndependentVotingMembers
Family Or Business Relationship	0	FamilyOrBusinessRelationship
Delegation Of Management Duties	0	DelegationOfManagementDuties
Changes To Organizing Docs	0	ChangesToOrganizingDocs
Material Diversion Or Misuse	0	MaterialDiversionOrMisuse
Members Or Stockholders	0	MembersOrStockholders
Election Of Board Members	0	ElectionOfBoardMembers
Decisions Subject To Approval	0	DecisionsSubjectToApproval
Minutes Of Governing Body	1	MinutesOfGoverningBody
Minutes Of Committees	1	MinutesOfCommittees
Officer Mailing Address	0	OfficerMailingAddress
Local Chapters	0	LocalChapters
Form990 Provided To Governing Body	1	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	1	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	1	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	1	RegularMonitoringEnforcement
Whistleblower Policy	1	WhistleblowerPolicy
Document Retention Policy	1	DocumentRetentionPolicy
Compensation Process CEO	1	CompensationProcessCEO
Compensation Process Other	0	CompensationProcessOther
Investment In Joint Venture	0	InvestmentInJointVenture
States Where Copy Of Return Is Filed	OH	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

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

Field	Value	IRS element (for citing)
Telephone Number	9372265664	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	215 HORACE STREET	AddressLine1
City	DAYTON	City
State	OH	State
ZIP Code	45402	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
GEORGE LONEY
TRUSTEE/BOARD CHAIR	1.00	X	X	0	0	0
PAT LOMAX
TRUSTEE/VICE CHAIR	1.00	X	X	0	0	0
BENJAMIN SPEARE-HARDY
TRUSTEE/TREASURER	1.00	X	X	0	0	0
STEVE GOUBEAUX
TRUSTEE/SECRETARY	1.00	X	X	0	0	0
KEN ABRAMS
TRUSTEE	1.00	X		0	0	0
JEFF GRIECO
TRUSTEE	1.00	X		0	0	0
TOM GUNLOCK
TRUSTEE	1.00	X		0	0	0
ELLEN LEFFAK
TRUSTEE	1.00	X		0	0	0
CARLA RHOADES
TRUSTEE	1.00	X		0	0	0
BONNIE TERRY
TRUSTEE	1.00	X		0	0	0
SEAN WALTON
TRUSTEE	1.00	X		0	0	0
MARY BURNS
PRESIDENT/CEO	40.00		X	121295	0	17822
DAVID MARKER
CFO	40.00		X	100809	0	19553

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	222104	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	37375	TotalOtherCompensation
Number Individuals GT100 K	2	NumberIndividualsGT100K
Formers Listed	0	FormersListed
Total Comp GT150 K	0	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (5 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
GREATER DAYTON AREA HOSPITAL ASSOCIATION
2 RIVER PLACE 400	DAYTON	OH	454054936	CONTRACTED CHILD CARE SERVICES	1020723
FIRST STUDENT INC
502 N WATER STREET	LEBANON	OH	450361597	TRANSPORTATION	934762
SPRINGFIELD CITY SCHOOLS
1500 WEST JEFFERSON STREET	SPRINGFIELD	OH	455061224	FOOD SERVICE & CONTRACTED CHILD CARE SER	632173
COTTERMAN & COMPANY INC
1295 KENTSHIRE DRIVE	DAYTON	OH	454592347	ROOFING INSTALLATION	256526
KAPLAN EARLY LEARNING CO
1310 LEWISVILLE CLEMMONS ROAD	LEWISVILLE	NC	27023	SUPPLIES	242659

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	16	NumberOfContractorsGT100K
Government Grants	27711554	GovernmentGrants
All Other Contributions	567824	AllOtherContributions
Noncash Contributions	567824	NoncashContributions
Total Contributions	28279378	TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
CHILD CARE FEES	624410	338039	338039
OTHER PROGRAM INCOME	900099	106125	106125

Field	Value	IRS element (for citing)
Total Program Service Revenue	444164	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	2503	TotalRevenueColumn
Exclusion	$2,503	ExclusionAmount

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	28726045	TotalRevenueColumn
Related Or Exempt Function Income	444164	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$2,503	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	1709264	Total
Program Services	1709264	ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	259479	Total
Management And General	259479	ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	11561453	Total
Program Services	10366202	ProgramServices
Management And General	1195251	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	1150032	Total
Program Services	1054308	ProgramServices
Management And General	95724	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	1885232	Total
Program Services	1651961	ProgramServices
Management And General	233271	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	1337138	Total
Program Services	1178046	ProgramServices
Management And General	159092	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	3896947	Total
Program Services	3763607	ProgramServices
Management And General	133340	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	2924957	Total
Program Services	2849721	ProgramServices
Management And General	75236	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	971389	Total
Program Services	971389	ProgramServices

Travel Travel

Field	Value	IRS element (for citing)
Total	115515	Total
Program Services	115515	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	366673	Total
Program Services	335067	ProgramServices
Management And General	31606	ManagementAndGeneral

Other Expenses OtherExpenses (3 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
OTHER	1231374	999184	232190
MAINTENANCE	176507	176507
EQUIPMENT	41310	41310

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	27627270	Total
Program Services	25212081	ProgramServices
Management And General	2415189	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	350	BOY
EOY	6662	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	202735	BOY
EOY	648118	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	1701645	BOY
EOY	1583370	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	2300	BOY
EOY	2300	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	10288385	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	4448880	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	4972173	BOY
EOY	5839505	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	6879203	BOY
EOY	8079955	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	1529266	BOY
EOY	1653616	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	25436	BOY
EOY	19960	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	1099209	BOY
EOY	1082312	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	2653911	BOY
EOY	2755888	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	368118	BOY
EOY	5324067	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	3857174	BOY
EOY	0	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	4225292	BOY
EOY	5324067	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	6879203	BOY
EOY	8079955	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	1098775	ReconcilationRevenueExpenses
Info In Schedule O Part XII	X	InfoInScheduleOPartXII
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	0	AccountantCompileOrReview
FS Audited	1	FSAudited
Audit Committee	1	AuditCommittee
Financial Statement Separate	X	FinancialStatementSeparate
Federal Grant Audit Required	1	FederalGrantAuditRequired
Federal Grant Audit Performed	1	FederalGrantAuditPerformed

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	18314060	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	18625789	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	20663594	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	23322743	CurrentTaxYearMinus1Year
Current Tax Year	27711554	CurrentTaxYear
Total	108637740	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	18314060	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	18625789	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	20663594	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	23322743	CurrentTaxYearMinus1Year
Current Tax Year	27711554	CurrentTaxYear
Total	108637740	Total

Field	Value	IRS element (for citing)
Public Support Total170	108637740	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	19040	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	15991	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	5247	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1281	CurrentTaxYearMinus1Year
Current Tax Year	2503	CurrentTaxYear
Total	44062	Total

Field	Value	IRS element (for citing)
Total Support	108681802	TotalSupport
Gross Receipts From Admissions Etc	1334893	GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage170	0.99960	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.98600	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

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	267310	OtherCostOrOtherBasis
Book Value	267310	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	7537328	OtherCostOrOtherBasis
Depreciation	2465040	Depreciation
Book Value	5072288	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	2483747	OtherCostOrOtherBasis
Depreciation	1983840	Depreciation
Book Value	499907	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	5839505	TotalOfBookValueLandBuildings
Total Revenue	28726045	TotalRevenue
Total Expenses	27627270	TotalExpenses
Excess Or Deficit For Year	1098775	ExcessOrDeficitForYear
Total Adjustments	0	TotalAdjustments
Excess Or Deficit Per FS	1098775	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	30209666	TotRevenueEtcAuditedFinclStmt
Donated Srvc And Use Of Facilities	1483621	DonatedSrvcAndUseOfFacilities
Revenue Not Rptd F990	1483621	RevenueNotRptdF990
Revenue Subtotal	28726045	RevenueSubtotal
Revenue Not Rptd On Fin Stmt	0	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	28726045	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	29110891	TotExpensesEtcAuditedFinclStmt
Donated Services Use Of Facilities	1483621	DonatedServicesUseOfFacilities
Expenses Not Rptd F990	1483621	ExpensesNotRptdF990
Expenses Subtotal	27627270	ExpensesSubtotal
Expenses Not Rptd On Fin Stmt	0	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	27627270	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV

Field	Value	IRS element (for citing)
Identifier	DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:	Identifier
Return Reference	PART X:	ReturnReference
Explanation	THE ORGANIZATION EVALUATES THE INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE INFORMATIONAL OR INCOME TAX RETURNS FILED BY THE ORGANIZATION TO DETERMINE WHETHER A LIABILITY FOR UNCERTAIN POSITIONS EXIST AND WHETHER A LIABILITY FOR SUCH UNCERTAIN POSITIONS SHOULD BE RECOGNIZED. THE ORGANIZATION IS EXEMPT FROM INCOME TAXES AND MANAGEMENT BELIEVES THAT IT HAS NOT ENGAGED IN ANY ACTIVITIES THAT WOULD DISQUALIFY THEM FROM TAX-EXEMPT STATUS OR CREATE A SIGNIFICANT INCOME TAX LIABILITY FROM UNRELATED BUSINESS INCOME. THE ORGANIZATION'S INFORMATIONAL FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAX AUTHORITIES. THE ORGANIZATION'S OPEN AUDIT PERIODS ARE 2007-2010.	Explanation

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	1	RecordsMaintained

Recipient Table RecipientTable

Recipient Name Business RecipientNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	DAYTON PUBLIC SCHOOLS	BusinessNameLine1

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	115 LUDLOW STREET	AddressLine1
City	DAYTON	City
State	OH	State
ZIP Code	45402	ZIPCode

Field	Value	IRS element (for citing)
EIN Of Recipient	316000784	EINOfRecipient
Amount Of Cash Grant	1709264	AmountOfCashGrant
Purpose Of Grant	DELEGATE AGENCY FOR FEDERAL HEAD START PROGRAM	PurposeOfGrant

Field	Value	IRS element (for citing)
Total Nbr Of501 C3 And Govt Grants	1	TotalNbrOf501C3AndGovtGrants
Total Nbr Of Other Organizations	0	TotalNbrOfOtherOrganizations

Form990 Schedule I Part IV Form990ScheduleIPartIV

Field	Value	IRS element (for citing)
Identifier	PROCEDURE FOR MONITORING GRANTS IN THE U.S.:	Identifier
Return Reference	PART I, LINE 2:	ReturnReference
Explanation	SCHEDULE I, PART I, LINE 2: THE ORGANIZATION REQUESTS SUPPORTING DOCUMENTATION FOR ALL INVOICES SUBMITTED FOR REIMBURSEMENT. ON-SITE MONITORING VISITS OCCUR THROUGHOUT THE YEAR TO ENSURE THAT DAYTON PUBLIC SCHOOLS IS COMPLYING WITH THE REQUIREMENTS OF THE CONTRACT.	Explanation

Schedule M IRS990ScheduleM

Other Non Cash Contributions Table OtherNonCashContributionsTable

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Description	CLASSROOM SUPPLIES	Description
Number Of Contributions	620	NumberOfContributions
Noncash Contribs Rptd F990	567824	NoncashContribsRptdF990
Method Of Determining Revenues	EST. FAIR MKT. VALUE	MethodOfDeterminingRevenues

Field	Value	IRS element (for citing)
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeld
Review Process Unusual NC Gifts	0	ReviewProcessUnusualNCGifts
Third Parties Used	0	ThirdPartiesUsed

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
NEW PROGRAM SERVICES	FORM 990, PART III, LINE 2	DURING 2010, THE ORGANIZATION BEGAN PROVIDING CONSULTING SERVICES TO OTHER HEAD START PROVIDERS RELATED TO DEVELOPING, MEASURING, AND EVALUATING HEAD START PROGRAM DATA. THE PURPOSE OF THE ACTIVITY IS TO ASSIST OTHER HEAD START PROVIDERS IN THE BEST PRACTICES FOR FULFILLING THEIR SIMILAR EXEMPT MISSIONS. THE ORGANIZATION EXPECTS THE FEES FROM THIS ACTIVITY TO ACCOUNT FOR LESS THAN 1% OF REVENUES IN FUTURE YEARS.
FORM 990, PART VI, SECTION B, LINE 11		ALL DATA IS REVIEWED BY THE CFO BEFORE SUBMITTING TO THE BOARD OF TRUSTEES FOR REVIEW. THE FORM 990 IS FIRST PROVIDED TO THE FINANCE COMMITTEE AND THEN IS ALSO MADE AVAILABLE TO THE FULL BOARD OF TRUSTEES FOR REVIEW AND APPROVAL.
	FORM 990, PART VI, SECTION B, LINE 12C	ANNUALLY, EACH TRUSTEE IS ASKED TO REVIEW THE CONFLICT OF INTEREST POLICY AND TO SIGN THE DOCUMENT. THERE IS A DISCUSSION LED BY THE BOARD CHAIR AS TO THE NEED TO DISCLOSE ANY SITUATIONS THAT MAY RESULT IN A CONFLICT OF INTEREST. THE PRESIDENT/CEO, EXECUTIVE LEVEL STAFF, AND TRUSTEES ARE ASKED TO SIGN AND COMPLY WITH THE CONFLICT OF INTEREST STATEMENT CONTAINED IN THE PERSONNEL POLICY MANUAL. IN AN EFFORT TO MONITOR AND ENFORCE COMPLIANCE, THE BOARD AND STAFF LISTED ABOVE WILL BE REQUESTED TO REVIEW THE CONFLICT OF INTEREST STATEMENT ON A QUARTERLY BASIS.
	FORM 990, PART VI, SECTION B, LINE 15A	COMPENSATION STUDIES ARE PERFORMED APPROXIMATELY EVERY THREE YEARS TO ASSESS THE REASONABLENESS OF COMPENSATION FOR THE PRESIDENT/CEO, OFFICERS, AND KEY EMPLOYEES OF THE ORGANIZATION. THE BOARD OF TRUSTEES APPROVES OF INCREASES IN THE PRESIDENT/CEO'S COMPENSATION.
	FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST.
	FORM 990, PART XII, LINE 2C:	THE ORGANIZATION'S BOARD OF TRUSTEES ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT.