Civic Intelligence

Leslie Knott Letcher Perry Counties Head Start Program Incorporated

990 • Fiscal year 2016 • EIN 31-0889573

Jun 01, 2015 to May 31, 2016 • Filed on Jan 16, 2017

165 Carr Creek Hill RoadRed Fox, KY 41847

(606) 436-8853

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

62nd percentile

0.31x

Higher debt load relative to assets than 62% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

41st percentile

0.12x

Higher debt load relative to revenue than 41% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

38th percentile

-0.5%

Higher net margin than 38% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

26th percentile

$63,678

Higher top officer pay than 26% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Asset Growth

70th percentile

8.1%

Faster asset growth than 70% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

47th percentile

2.0%

Faster revenue growth than 47% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Assets

Up

$2,464,174

Up $184,893 (+8.1%) from 2015

Net Assets

Down

$1,701,091

Down $31,297 (-1.8%) from 2015

Liabilities

Up

$763,083

Up $216,190 (+40%) from 2015

Revenue

Up

$6,159,469

Up $119,992 (+2.0%) from 2015

Expenses

Up

$6,190,766

Up $74,922 (+1.2%) from 2015

Net Income

Up

-$31,297

Up $45,070 (+59%) from 2015

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $1,832,945Liabilities 2010: $28,849Net Assets 2010: $1,804,0962010Assets 2011: $2,017,644Liabilities 2011: $224,083Net Assets 2011: $1,793,5612011Assets 2012: $1,851,118Liabilities 2012: $19,616Net Assets 2012: $1,831,5022012Assets 2013: $1,850,907Liabilities 2013: $13,198Net Assets 2013: $1,837,7092013Assets 2014: $2,007,475Liabilities 2014: $198,720Net Assets 2014: $1,808,7552014Assets 2015: $2,279,281Liabilities 2015: $546,893Net Assets 2015: $1,732,3882015Assets 2016: $2,464,174Liabilities 2016: $763,083Net Assets 2016: $1,701,0912016Assets 2017: $1,560,008Liabilities 2017: $351,610Net Assets 2017: $1,208,3982017Assets 2018: $2,345,614Liabilities 2018: $822,692Net Assets 2018: $1,522,9222018Assets 2019: $2,702,240Liabilities 2019: $972,928Net Assets 2019: $1,729,3122019Assets 2020: $2,636,180Liabilities 2020: $1,059,020Net Assets 2020: $1,577,1602020Assets 2021: $3,067,464Liabilities 2021: $964,733Net Assets 2021: $2,102,7312021Assets 2022: $4,453,305Liabilities 2022: $777,356Net Assets 2022: $3,675,9492022Assets 2023: $3,995,841Liabilities 2023: $972,253Net Assets 2023: $3,023,5882023Assets 2024: $3,108,776Liabilities 2024: $1,634,627Net Assets 2024: $1,474,1492024

Highlighted filing

2016

Assets$2,464,174
Liabilities$763,083
Net Assets$1,701,091

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2010: $5,637,7502010Expenses 2011: $6,480,5242011Expenses 2012: $5,937,1652012Expenses 2013: $6,354,8842013Revenue 2014: $5,649,414Expenses 2014: $5,678,368Net Income 2014: -$28,9542014Revenue 2015: $6,039,477Expenses 2015: $6,115,844Net Income 2015: -$76,3672015Revenue 2016: $6,159,469Expenses 2016: $6,190,766Net Income 2016: -$31,2972016Revenue 2017: $6,282,944Expenses 2017: $6,164,947Net Income 2017: $117,9972017Revenue 2018: $6,904,007Expenses 2018: $6,589,483Net Income 2018: $314,5242018Revenue 2019: $7,308,113Expenses 2019: $7,101,723Net Income 2019: $206,3902019Revenue 2020: $7,299,252Expenses 2020: $7,451,404Net Income 2020: -$152,1522020Revenue 2021: $8,849,091Expenses 2021: $8,323,520Net Income 2021: $525,5712021Revenue 2022: $9,539,093Expenses 2022: $7,965,875Net Income 2022: $1,573,2182022Revenue 2023: $8,748,861Expenses 2023: $9,401,222Net Income 2023: -$652,3612023Revenue 2024: $8,072,866Expenses 2024: $9,622,305Net Income 2024: -$1,549,4392024

Highlighted filing

2016

Revenue$6,159,469
Expenses$6,190,766
Net Income-$31,297
Jump To
Filing Snapshot
Filing Period
Jun 1, 2015 to May 31, 2016
Signed
Jan 16, 2017
Return Version
2015v3.0
Gross Receipts
$6,159,469
Mission and Program Overview

Mission

Early childhood development

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,655,424$1,842,500▲ $187,076
Pledges and Grants Receivable$545,851$433,688▼ $112,163
Cash and Non-Interest-Bearing Accounts$78,006$187,986▲ $109,980
Total Assets$2,279,281$2,464,174▲ $184,893
Liabilities
Accounts Payable and Accrued Expenses$546,893$763,083▲ $216,190
Total Liabilities$546,893$763,083▲ $216,190
Net Assets / Fund Balance
Unrestricted Net Assets$1,732,388$1,701,091▼ $31,297
Total Net Assets Fund Balance$1,732,388$1,701,091▼ $31,297
Total Liabilities and Net Assets / Fund Balance$2,279,281$2,464,174▲ $184,893

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,842,500-$1,842,500
Compensation and Service Providers

Employees

NameTitleBaseTotal
H Renee SextonDirector$63,678$63,678

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$6,159,175
Program Service Revenue
$0
Investment Income
$294
Other Revenue
$0
Change in Net Assets
$-31,297
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,164,645
Other Expenses$2,026,121
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,825,396--$2,825,396
Other Employee Benefits$1,339,249--$1,339,249
All Other Expenses$382,863--$382,863
Other Expenses$209,816--$209,816
Insurance$151,338--$151,338
Occupancy$48,460--$48,460
Office Expenses$26,115--$26,115
Travel$13,341--$13,341
Fees for Services Accounting$6,000--$6,000
Total Functional Expenses$6,190,766$0$0$6,190,766
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
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

The head start director reviews the form 990 before signing and filing.

Form 990, Part VI, Section B, Line 15

Written evaluation system

Form 990, Part VI, Section C, Line 19

All documents are available and open for review upon request.

Filing and Contact Details

Filer

Filer Name
Leslie Knott Letcher Perry
EIN
31-0889573
Phone
6064368853
Address
165 CARR CREEK HILL ROAD, RED FOX, KY 41847

Signing Officer

Name
H Renee Sexton
Title
Director
Phone
6064368853
Signed
2017-01-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
H Renee Sexton
Formed
1966
Legal Domicile
Ky
Voting Board Members
24
Independent Board Members
24
Employees
158
Volunteers
1,211

Preparer

Firm
Rfh Pllc
Address
300 WEST VINE STREET STE 800, LEXINGTON, KY 40507-1812
Preparer
Bradley J Hayes CPA
Phone
8592311800
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt0151338
IRS990/InsuranceGrp/TotalAmt0151338
IRS990/InvestmentIncomeGrp/ExclusionAmt0294
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0294
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01655424
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01842500
IRS990/LandBldgEquipCostOrOtherBssAmt01842500
IRS990/LegalDomicileStateCd0KY
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0EARLY CHILDHOOD DEVELOPMENT
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01732388
IRS990/NetAssetsOrFundBalancesEOYAmt01701091
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt048460
IRS990/OccupancyGrp/TotalAmt048460
IRS990/OfficeExpensesGrp/ProgramServicesAmt026115
IRS990/OfficeExpensesGrp/TotalAmt026115
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt01339249
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01339249
IRS990/OtherExpensesGrp/Desc0VEHICLE EXPENSE
IRS990/OtherExpensesGrp/Desc1INDIRECT COSTS
IRS990/OtherExpensesGrp/Desc2FOOD
IRS990/OtherExpensesGrp/Desc3SUPPLIES
IRS990/OtherExpensesGrp/ProgramServicesAmt0444300
IRS990/OtherExpensesGrp/ProgramServicesAmt1378093
IRS990/OtherExpensesGrp/ProgramServicesAmt2365795
IRS990/OtherExpensesGrp/ProgramServicesAmt3209816
IRS990/OtherExpensesGrp/TotalAmt0444300
IRS990/OtherExpensesGrp/TotalAmt1378093
IRS990/OtherExpensesGrp/TotalAmt2365795
IRS990/OtherExpensesGrp/TotalAmt3209816
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02825396
IRS990/OtherSalariesAndWagesGrp/TotalAmt02825396
IRS990/PartialLiquidationInd00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0545851
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0433688
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0H RENEE SEXTON
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt06039303
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0174
IRS990/PYOtherExpensesAmt02090134
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-76367
IRS990/PYSalariesCompEmpBnftPaidAmt04025710
IRS990/PYTotalExpensesAmt06115844
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt06039477
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-31297
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/SchoolInd0X
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/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt01842500
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01842500
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01842500
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0ASSURANCES ARE PUBLISHED IN LOCAL RADIO AND NEWSPAPER ADS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION RECEIVES VARIOUS FEDERAL GRANTS
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE HEAD START DIRECTOR REVIEWS THE FORM 990 BEFORE SIGNING AND FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1WRITTEN EVALUATION SYSTEM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL DOCUMENTS ARE AVAILABLE AND OPEN FOR REVIEW UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0LESLIE KNOTT LETCHER PERRY CAC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0610661299
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0KY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0ALLEVIATION OF POVERTY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0398 ROY CAMPBELL DRIVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0HAZARD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0KY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd041701
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.11$1.63$1.47$8.07$9.62$1.55
2023Detailed filing. Detailed filing data is available for this year.$4.00$0.97$3.02$8.75$9.40$0.65
2022Detailed filing. Detailed filing data is available for this year.$4.45$0.78$3.68$9.54$7.97$1.57
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.07$0.96$2.10$8.85$8.32$0.53
2020Detailed filing. Detailed filing data is available for this year.$2.64$1.06$1.58$7.30$7.45$0.15
2019Detailed filing. Detailed filing data is available for this year.$2.70$0.97$1.73$7.31$7.10$0.21
2018Detailed filing. Detailed filing data is available for this year.$2.35$0.82$1.52$6.90$6.59$0.31
2017Detailed filing. Detailed filing data is available for this year.$1.56$0.35$1.21$6.28$6.16$0.12
2016Detailed filing. Detailed filing data is available for this year.$2.46$0.76$1.70$6.16$6.19$0.03
2015Detailed filing. Detailed filing data is available for this year.$2.28$0.55$1.73$6.04$6.12$0.08
2014Detailed filing. Detailed filing data is available for this year.$2.01$0.20$1.81$5.65$5.68$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.85$0.01$1.84$6.35
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.85$0.02$1.83$5.94
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.02$0.22$1.79$6.48
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.83$0.03$1.80$5.64