Civic Intelligence

Franklin County Head Start Program Inc

990 • Fiscal year 2022 • EIN 23-1152007

Aug 01, 2021 to Jul 31, 2022 • Filed on Feb 07, 2023

254 E King Street Suite 103Chambersburg, PA 17201

(717) 263-8019

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Up

$1,240,944

Up $251,447 (+25%) from 2021

Net Assets

Up

$651,024

Up $67,898 (+12%) from 2021

Liabilities

Up

$589,920

Up $183,549 (+45%) from 2021

Revenue And Expenses

Revenue

Up

$9,208,850

Up $1,709,233 (+23%) from 2021

Expenses

Up

$9,140,952

Up $1,747,113 (+24%) from 2021

Net Income

Down

$67,898

Down $37,880 (-36%) from 2021

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $184,840Liabilities 2011: $176,025Net Assets 2011: $8,8152011Assets 2012: $224,627Liabilities 2012: $208,758Net Assets 2012: $15,8692012Assets 2013: $253,936Liabilities 2013: $246,185Net Assets 2013: $7,7512013Assets 2014: $278,875Liabilities 2014: $259,851Net Assets 2014: $19,0242014Assets 2015: $187,291Liabilities 2015: $166,602Net Assets 2015: $20,6892015Assets 2016: $254,647Liabilities 2016: $230,637Net Assets 2016: $24,0102016Assets 2017: $180,680Liabilities 2017: $162,653Net Assets 2017: $18,0272017Assets 2018: $409,827Liabilities 2018: $348,419Net Assets 2018: $61,4082018Assets 2019: $356,433Liabilities 2019: $314,590Net Assets 2019: $41,8432019Assets 2020: $1,038,014Liabilities 2020: $571,692Net Assets 2020: $466,3222020Assets 2021: $989,497Liabilities 2021: $406,371Net Assets 2021: $583,1262021Assets 2022: $1,240,944Liabilities 2022: $589,920Net Assets 2022: $651,0242022Assets 2023: $6,101,659Liabilities 2023: $5,084,881Net Assets 2023: $1,016,7782023Assets 2024: $7,022,831Liabilities 2024: $6,003,962Net Assets 2024: $1,018,8692024

Highlighted filing

2022

Assets$1,240,944
Liabilities$589,920
Net Assets$651,024

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$10M$5.0M$0-$5.0MRevenue 2011: $3,976,760Expenses 2011: $3,980,180Net Income 2011: -$3,4202011Expenses 2012: $4,006,3222012Revenue 2013: $3,983,916Expenses 2013: $3,992,034Net Income 2013: -$8,1182013Revenue 2014: $4,317,089Expenses 2014: $4,305,816Net Income 2014: $11,2732014Revenue 2015: $4,503,648Expenses 2015: $4,501,983Net Income 2015: $1,6652015Revenue 2016: $4,537,217Expenses 2016: $4,533,896Net Income 2016: $3,3212016Revenue 2017: $5,227,303Expenses 2017: $5,233,286Net Income 2017: -$5,9832017Revenue 2018: $5,849,415Expenses 2018: $5,806,034Net Income 2018: $43,3812018Revenue 2019: $6,587,003Expenses 2019: $6,606,568Net Income 2019: -$19,5652019Revenue 2020: $7,179,609Expenses 2020: $6,755,130Net Income 2020: $424,4792020Revenue 2021: $7,499,617Expenses 2021: $7,393,839Net Income 2021: $105,7782021Revenue 2022: $9,208,850Expenses 2022: $9,140,952Net Income 2022: $67,8982022Revenue 2023: $9,977,914Expenses 2023: $9,612,160Net Income 2023: $365,7542023Revenue 2024: $9,758,727Expenses 2024: $9,872,758Net Income 2024: -$114,0312024

Highlighted filing

2022

Revenue$9,208,850
Expenses$9,140,952
Net Income$67,898
Jump To
Filing Snapshot
Filing Period
Aug 1, 2021 to Jul 31, 2022
Signed
Feb 7, 2023
Return Version
2021v4.0
Gross Receipts
$9,208,850
Mission and Program Overview

Mission

Early childhood development for disadvantaged children and their parents.

First start partnerships for children and families, inc. Partners with families, schools and communities to ensure that each child arrives ready for kindergarten.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$233,714$620,147▲ $386,433
Land, Buildings, and Equipment, Net$450,821$545,629▲ $94,808
Savings and Temporary Cash Investments$218,552--
Prepaid Expenses and Deferred Charges$33,497$71,678▲ $38,181
Cash and Non-Interest-Bearing Accounts$49,938$515▼ $49,423
Total Assets$989,497$1,240,944▲ $251,447
Other Assets Total$2,975$2,975→ $0
Liabilities
Accounts Payable and Accrued Expenses$290,395$478,872▲ $188,477
Deferred Revenue$115,976$111,048▼ $4,928
Total Liabilities$406,371$589,920▲ $183,549
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$583,126$651,024▲ $67,898
Total Net Assets Fund Balance$583,126$651,024▲ $67,898
Total Liabilities and Net Assets / Fund Balance$989,497$1,240,944▲ $251,447

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$11,913--
Equipment$98,194$21,035-
Leasehold Improvements$435,522$165,296-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Annette SearfossPresident &FT$103,983$14,578$118,561
Jessica KreiglineFinance DireFT$63,924$17,164$81,088

Board Members and Trustees

NameTitle
Gladys LeonChair
Jennifer HawbeckerVice-chair
Ann SpottswoodDirector
Casey BognerDirector
Dr Joann CochranDirector
Dr Paul SickDirector
Eric HoltzmanDirector
Ryan FritzDirector
Tabitha CurtisDirector
Tod KlineDirector
Carolyn ClouserSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Maid2clean4uCleaning Svcs198 TOPAZ DRIVE, Chamberburg, PA 17202$206,668
The Family TableFood Service2830 LINCOLN WAY WEST, Chamberburg, PA 17202$125,576
Revenue and Support

Revenue Composition

Contributions and Grants
$8,748,209
Program Service Revenue
$455,693
Investment Income
$83
Other Revenue
$4,865
All Other Contributions
$16,764
Change in Net Assets
$67,898

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,208,850
Revenue Not Reported on Form 990
$496,421
Total Revenue per Audited Statements
$9,705,271
Total Revenue per Form 990
$9,208,850
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,848,575
Other Expenses$2,292,377
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,928,745$291,296-$5,220,041
Other Employee Benefits$710,166$97,270-$807,436
Occupancy$706,103$74,458-$780,561
Fees for Services Other$595,994$29,143-$625,137
Payroll Taxes$339,407$35,247-$374,654
Current Officers, Directors, Trustees, and Key Employees-$256,378-$256,378
Pension Plan Contributions$174,297$15,769-$190,066
Depreciation Depletion$80,067$405-$80,472
Fees for Services Accounting-$69,337-$69,337
Advertising$36,750--$36,750
Travel$6,789$95-$6,884
Other Expenses$6,169$21,059-$6,169
Total Functional Expenses$8,250,495$890,457$0$9,140,952

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$9,637,373
Expenses per Audited Statements$9,140,952
Total Expenses per Form 990$9,140,952
Expenses Not Reported on Form 990$496,421
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 4

On may 18, 2022 first start partnerships for children and families, inc. Updated their bylaws. A change was made to remove the restriction of having the annual meeting in the first quarter. Annual meetings are now available to be held at any point within the fiscal year. In the updated bylaws, wording was removed that noted inviting members of the franklin county community such as representatives of state and federal government, school districts, business and industry, civic organizations, untited way, local media and others as deemed appropriate and strongly encouraged. The duties of the secretary were also updated to remove a deadline that meeting minutes should be submitted to the president and ceo within five working days. This has been updated to the secretary recording and submitting the meeting minutes following the formal approval of the minutes at the next meeting with the board of directors. Each board member is encouraged to serve on at least one committee. The wording that a board member may not serve on more than two committees has also been removed from the bylaws.

Form 990, Page 6, Part VI, Line 11B

The organization's form 990 is reviewed and approved by the finance committee and made available to the board of directors for review prior to filing.

Form 990, Page 6, Part VI, Line 12C

Officers, directors, and key employees are required to disclose, on an annual basis, any conflicts of interest. The disclosures are reviewed by the board of directors.

Form 990, Page 6, Part VI, Line 15A

The compensation of the organization's president/ceo and management is reviewed annually by a compensation committee and approved by the board of directors. Compensation rates are determined using comparable rates for similar services in the geographic area. The compensation committee includes persons with human resource experience. All decisions are documented in the minutes of the board meetings.

Form 990, Page 6, Part VI, Line 15B

The compensation of the organization's president/ceo and management is reviewed annually by a compensation committee and approved by the board of directors. Compensation rates are determined using comparable rates for similar services in the geographic area. The compensation committee includes persons with human resource experience. All decisions are documented in the minutes of the board meetings.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public, upon request, at its administrative office.

Filing and Contact Details

Filer

Filer Name
First Start Partnerships for
EIN
23-1152007
Phone
7172638019
Address
254 E KING STREET SUITE 103, CHAMBERSBURG, PA 17201

Signing Officer

Name
Annette Searfoss
Title
President & CEO
Phone
7172638019
Signed
2023-02-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Annette Searfoss
Formed
1965
Legal Domicile
Pa
Voting Board Members
13
Independent Board Members
13
Employees
144
Volunteers
67

Preparer

Firm
Smith Elliott Kearns & Company LLC
Address
19 BROOKWOOD AVE STE 101, CARLISLE, PA 17015
Preparer
Gregory P Hall CPA
Phone
7172439104
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

Head start/early head start program. The organization provides a comprehensive early childhood development program for low income children and their families in franklin county, pennsylvania. During the fiscal year, the organization provided 431 children and their families with high quality early childhood education and family supports that contribute to children's readiness for school and the family's ability to get employment, education and other goals to break the poverty cycle. Services provided include home visits, health and nutrition resources and referrals, center- based and home-based early childhood instruction, and family supports for individual and groups of families. Head start/early head start are federally funded programs available at no cost to families who qualify at 100% or below of federal poverty guidelines.

Financial Statement Notes

Schedule D, Page 3, Part X

The organization has elected under provisions of the internal revenue code section 501(c)(3), and under the laws of the commonwealth of pennsylvania to be exempt from federal and state income taxes. Accordingly, no provision for income taxes is included in the accompanying financial statements. The organization is not deemed to be a private foundation by the internal revenue service. The organization follows generally accepted accounting principles, which provides guidance on accounting for uncertainty in income taxes recognized in the organizations financial statements. The organizations policy is to recognize interest and penalties on unrecognized tax matters in income tax expense in the financial statements. The organizations tax returns are subject to examination by the internal revenue service and state tax authorities, generally for a period of three years after the returns are filed.

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IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt013
IRS990/GovernmentGrantsAmt08720433
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt09208850
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt013
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt083
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt083
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt06
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0186331
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0450821
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0545629
IRS990/LandBldgEquipCostOrOtherBssAmt0731960
IRS990/LegalDomicileStateCd0PA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0FIRST START PARTNERSHIPS FOR CHILDREN AND FAMILIES, INC. PARTNERS WITH FAMILIES, SCHOOLS AND COMMUNITIES TO ENSURE THAT EACH CHILD ARRIVES READY FOR KINDERGARTEN.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
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IRS990/NetAssetsOrFundBalancesEOYAmt0651024
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IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0651024
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt074458
IRS990/OccupancyGrp/ProgramServicesAmt0706103
IRS990/OccupancyGrp/TotalAmt0780561
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt02975
IRS990/OtherAssetsTotalGrp/EOYAmt02975
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt097270
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0710166
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0807436
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1PARENT SERVICES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt021059
IRS990/OtherExpensesGrp/ProgramServicesAmt0666008
IRS990/OtherExpensesGrp/ProgramServicesAmt16169
IRS990/OtherExpensesGrp/TotalAmt0687067
IRS990/OtherExpensesGrp/TotalAmt16169
IRS990/OtherRevenueMiscGrp/Desc0CONTRIBUTIONS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt04865
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt04865
IRS990/OtherRevenueTotalAmt04865
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0291296
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt04928745
IRS990/OtherSalariesAndWagesGrp/TotalAmt05220041
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt035247
IRS990/PayrollTaxesGrp/ProgramServicesAmt0339407
IRS990/PayrollTaxesGrp/TotalAmt0374654
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt015769
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0174297
IRS990/PensionPlanContributionsGrp/TotalAmt0190066
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt033497
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt071678
IRS990/PrincipalOfficerNm0ANNETTE SEARFOSS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0455693
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0455693
IRS990/ProgSrvcAccomActy2Grp/Desc0PRE-K COUNTS PROGRAM. THE ORGANIZATION PROVIDES EARLY CHILDHOOD CLASSROOM INSTRUCTION FOR LOW TO MIDDLE INCOME CHILDREN AND THEIR FAMILIES IN FRANKLIN COUNTY, PENNSYLVANIA IN PARTNERSHIP WITH FRANKLIN COUNTY SCHOOL DISTRICTS. THE ORGANIZATION PROVIDED 336 CHILDREN AND THEIR FAMILIES WITH HIGH QUALITY EARLY CHILDHOOD EDUCATION, ENGAGING FAMLIES AS THEIR CHILD'S FIRST AND FOREVER TEACHER, THAT PREPARES CHILDREN FOR A SUCCESSFUL TRANSITION INTO KINDERGARTEN. THE SCHOOL DISTRICT PARTNERSHIPS ALLOW FOR LOCAL COLLABORATIONS BETWEEN SCHOOLS, FAMILIES, AND EARLY CHILDHOOD EDUCATION PROGRAMS. PRE-K COUNTS ARE STATE FUNDED PROGRAMS AVAILABLE AT NO COST TO FAMILIES WHO QUALIFY AT 300% OR BELOW OF THE FEDEARL PROVERTY GUIDELINES.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt02957401
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt07353057
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt01703079
IRS990/PYProgramServiceRevenueAmt0146560
IRS990/PYRevenuesLessExpensesAmt0105778
IRS990/PYSalariesCompEmpBnftPaidAmt05690760
IRS990/PYTotalExpensesAmt07393839
IRS990/PYTotalRevenueAmt07499617
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt067898
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0455693
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0218552
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt08748209
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt07353057
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt07123526
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt06557355
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt05811390
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt035593537
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt096910
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt096910
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt083
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0106
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0251
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt054
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0494
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0679976
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt035690447
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt08748209
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt07353057
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt07123526
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt06557355
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt05908300
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt035690447
IRS990ScheduleA/TotalSupportAmt035690941
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0496421
IRS990ScheduleD/DonatedServicesUseFcltsAmt0496421
IRS990ScheduleD/EquipmentGrp/BookValueAmt098194
IRS990ScheduleD/EquipmentGrp/DepreciationAmt021035
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0119229
IRS990ScheduleD/ExpensesNotReportedAmt0496421
IRS990ScheduleD/ExpensesSubtotalAmt09140952
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0435522
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0165296
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0600818
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt011913
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt011913
IRS990ScheduleD/RevenueNotReportedAmt0496421
IRS990ScheduleD/RevenueSubtotalAmt09208850
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS ELECTED UNDER PROVISIONS OF THE INTERNAL REVENUE CODE SECTION 501(C)(3), AND UNDER THE LAWS OF THE COMMONWEALTH OF PENNSYLVANIA TO BE EXEMPT FROM FEDERAL AND STATE INCOME TAXES. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION IS NOT DEEMED TO BE A PRIVATE FOUNDATION BY THE INTERNAL REVENUE SERVICE. THE ORGANIZATION FOLLOWS GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, WHICH PROVIDES GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE ORGANIZATIONS FINANCIAL STATEMENTS. THE ORGANIZATIONS POLICY IS TO RECOGNIZE INTEREST AND PENALTIES ON UNRECOGNIZED TAX MATTERS IN INCOME TAX EXPENSE IN THE FINANCIAL STATEMENTS. THE ORGANIZATIONS TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND STATE TAX AUTHORITIES, GENERALLY FOR A PERIOD OF THREE YEARS AFTER THE RETURNS ARE FILED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0545629
IRS990ScheduleD/TotalExpensesPerForm990Amt09140952
IRS990ScheduleD/TotalRevenuePerForm990Amt09208850
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt09705271
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt09637373
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0HEAD START/EARLY HEAD START PROGRAM. THE ORGANIZATION PROVIDES A COMPREHENSIVE EARLY CHILDHOOD DEVELOPMENT PROGRAM FOR LOW INCOME CHILDREN AND THEIR FAMILIES IN FRANKLIN COUNTY, PENNSYLVANIA. DURING THE FISCAL YEAR, THE ORGANIZATION PROVIDED 431 CHILDREN AND THEIR FAMILIES WITH HIGH QUALITY EARLY CHILDHOOD EDUCATION AND FAMILY SUPPORTS THAT CONTRIBUTE TO CHILDREN'S READINESS FOR SCHOOL AND THE FAMILY'S ABILITY TO GET EMPLOYMENT, EDUCATION AND OTHER GOALS TO BREAK THE POVERTY CYCLE. SERVICES PROVIDED INCLUDE HOME VISITS, HEALTH AND NUTRITION RESOURCES AND REFERRALS, CENTER- BASED AND HOME-BASED EARLY CHILDHOOD INSTRUCTION, AND FAMILY SUPPORTS FOR INDIVIDUAL AND GROUPS OF FAMILIES. HEAD START/EARLY HEAD START ARE FEDERALLY FUNDED PROGRAMS AVAILABLE AT NO COST TO FAMILIES WHO QUALIFY AT 100% OR BELOW OF FEDERAL POVERTY GUIDELINES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ON MAY 18, 2022 FIRST START PARTNERSHIPS FOR CHILDREN AND FAMILIES, INC. UPDATED THEIR BYLAWS. A CHANGE WAS MADE TO REMOVE THE RESTRICTION OF HAVING THE ANNUAL MEETING IN THE FIRST QUARTER. ANNUAL MEETINGS ARE NOW AVAILABLE TO BE HELD AT ANY POINT WITHIN THE FISCAL YEAR. IN THE UPDATED BYLAWS, WORDING WAS REMOVED THAT NOTED INVITING MEMBERS OF THE FRANKLIN COUNTY COMMUNITY SUCH AS REPRESENTATIVES OF STATE AND FEDERAL GOVERNMENT, SCHOOL DISTRICTS, BUSINESS AND INDUSTRY, CIVIC ORGANIZATIONS, UNTITED WAY, LOCAL MEDIA AND OTHERS AS DEEMED APPROPRIATE AND STRONGLY ENCOURAGED. THE DUTIES OF THE SECRETARY WERE ALSO UPDATED TO REMOVE A DEADLINE THAT MEETING MINUTES SHOULD BE SUBMITTED TO THE PRESIDENT AND CEO WITHIN FIVE WORKING DAYS. THIS HAS BEEN UPDATED TO THE SECRETARY RECORDING AND SUBMITTING THE MEETING MINUTES FOLLOWING THE FORMAL APPROVAL OF THE MINUTES AT THE NEXT MEETING WITH THE BOARD OF DIRECTORS. EACH BOARD MEMBER IS ENCOURAGED TO SERVE ON AT LEAST ONE COMMITTEE. THE WORDING THAT A BOARD MEMBER MAY NOT SERVE ON MORE THAN TWO COMMITTEES HAS ALSO BEEN REMOVED FROM THE BYLAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S FORM 990 IS REVIEWED AND APPROVED BY THE FINANCE COMMITTEE AND MADE AVAILABLE TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OFFICERS, DIRECTORS, AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE, ON AN ANNUAL BASIS, ANY CONFLICTS OF INTEREST. THE DISCLOSURES ARE REVIEWED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE COMPENSATION OF THE ORGANIZATION'S PRESIDENT/CEO AND MANAGEMENT IS REVIEWED ANNUALLY BY A COMPENSATION COMMITTEE AND APPROVED BY THE BOARD OF DIRECTORS. COMPENSATION RATES ARE DETERMINED USING COMPARABLE RATES FOR SIMILAR SERVICES IN THE GEOGRAPHIC AREA. THE COMPENSATION COMMITTEE INCLUDES PERSONS WITH HUMAN RESOURCE EXPERIENCE. ALL DECISIONS ARE DOCUMENTED IN THE MINUTES OF THE BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE COMPENSATION OF THE ORGANIZATION'S PRESIDENT/CEO AND MANAGEMENT IS REVIEWED ANNUALLY BY A COMPENSATION COMMITTEE AND APPROVED BY THE BOARD OF DIRECTORS. COMPENSATION RATES ARE DETERMINED USING COMPARABLE RATES FOR SIMILAR SERVICES IN THE GEOGRAPHIC AREA. THE COMPENSATION COMMITTEE INCLUDES PERSONS WITH HUMAN RESOURCE EXPERIENCE. ALL DECISIONS ARE DOCUMENTED IN THE MINUTES OF THE BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC, UPON REQUEST, AT ITS ADMINISTRATIVE OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0989497
IRS990/TotalAssetsEOYAmt01240944
IRS990/TotalAssetsGrp/BOYAmt0989497
IRS990/TotalAssetsGrp/EOYAmt01240944
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt08748209
IRS990/TotalEmployeeCnt0144
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0890457
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt08250495
IRS990/TotalFunctionalExpensesGrp/TotalAmt09140952
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0406371
IRS990/TotalLiabilitiesEOYAmt0589920

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.02$6.00$1.02$9.76$9.87$0.11
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.10$5.08$1.02$9.98$9.61$0.37
2022Detailed filing. Detailed filing data is available for this year.$1.24$0.59$0.65$9.21$9.14$0.07
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.99$0.41$0.58$7.50$7.39$0.11
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.04$0.57$0.47$7.18$6.76$0.42
2019Summary only. Only limited summary data is available for this year.$0.36$0.31$0.04$6.59$6.61$0.02
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.41$0.35$0.06$5.85$5.81$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.18$0.16$0.02$5.23$5.23$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.25$0.23$0.02$4.54$4.53$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.19$0.17$0.02$4.50$4.50$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.28$0.26$0.02$4.32$4.31$0.01
2013Summary only. Only limited summary data is available for this year.$0.25$0.25$0.01$3.98$3.99$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.21$0.02$4.01
2011Summary only. Only limited summary data is available for this year.$0.18$0.18$0.01$3.98$3.98$0.00