Civic Intelligence

Central Montana Head Start Inc.

990 • Fiscal year 2023 • EIN 36-3925500

Jun 01, 2022 to May 31, 2023 • Filed on Jan 17, 2024

Organization ProfileWWW.CMHEADSTART.ORG

View Organization Page

25 Meadowlark LaneLewistown, MT 59457

(406) 535-7751

Siviq Scores

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

Liabilities / Assets

45th percentile

0.05x

Higher debt load relative to assets than 45% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

50th percentile

0.09x

Higher debt load relative to revenue than 50% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

28th percentile

-6.4%

Higher net margin than 28% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

54th percentile

$71,393

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 5.0% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

24th percentile

-3.6%

Faster asset growth than 24% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

30th percentile

-5.0%

Faster revenue growth than 30% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets45th percentile

Assets

Down

$2,782,023

Down $103,770 (-3.6%) from 2022

Net Assets

Down

$2,655,444

Down $92,641 (-3.4%) from 2022

Liabilities

Down

$126,579

Down $11,129 (-8.1%) from 2022

Revenue And Expenses
Liabilities / Revenue50th percentileNet Margin28th percentile

Revenue

Down

$1,441,012

Down $76,439 (-5.0%) from 2022

Expenses

Up

$1,533,653

Up $53,587 (+3.6%) from 2022

Net Income

Down

-$92,641

Down $130,026 (-348%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth24th percentile

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

$3.0M$2.0M$1.0M$0Assets 2010: $905,520Liabilities 2010: $392,381Net Assets 2010: $513,1392010Assets 2011: $895,305Liabilities 2011: $391,069Net Assets 2011: $504,2362011Assets 2012: $883,498Liabilities 2012: $325,665Net Assets 2012: $557,8332012Assets 2013: $882,288Liabilities 2013: $271,629Net Assets 2013: $610,6592013Assets 2014: $848,751Liabilities 2014: $275,306Net Assets 2014: $573,4452014Assets 2015: $881,884Liabilities 2015: $282,031Net Assets 2015: $599,8532015Assets 2016: $985,933Liabilities 2016: $307,151Net Assets 2016: $678,7822016Assets 2017: $963,506Liabilities 2017: $301,249Net Assets 2017: $662,2572017Assets 2018: $1,912,827Liabilities 2018: $378,467Net Assets 2018: $1,534,3602018Assets 2019: $2,215,688Liabilities 2019: $202,378Net Assets 2019: $2,013,3102019Assets 2020: $2,192,394Liabilities 2020: $199,007Net Assets 2020: $1,993,3872020Assets 2021: $2,887,736Liabilities 2021: $177,036Net Assets 2021: $2,710,7002021Assets 2022: $2,885,793Liabilities 2022: $137,708Net Assets 2022: $2,748,0852022Assets 2023: $2,782,023Liabilities 2023: $126,579Net Assets 2023: $2,655,4442023Assets 2024: $2,683,097Liabilities 2024: $107,813Net Assets 2024: $2,575,2842024Assets 2025: $2,657,574Liabilities 2025: $111,220Net Assets 2025: $2,546,3542025

Highlighted filing

2023

Assets$2,782,023
Liabilities$126,579
Net Assets$2,655,444
Open 2023 Filing

Operations Trend

Revenue Growth30th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,016,0482010Expenses 2011: $1,026,4842011Expenses 2012: $1,088,6032012Expenses 2013: $1,165,6862013Revenue 2014: $1,032,814Expenses 2014: $1,070,028Net Income 2014: -$37,2142014Revenue 2015: $1,154,331Expenses 2015: $1,127,923Net Income 2015: $26,4082015Revenue 2016: $1,762,217Expenses 2016: $1,683,288Net Income 2016: $78,9292016Revenue 2017: $1,665,584Expenses 2017: $1,682,109Net Income 2017: -$16,5252017Revenue 2018: $2,466,548Expenses 2018: $1,594,447Net Income 2018: $872,1012018Revenue 2019: $2,016,704Expenses 2019: $1,537,754Net Income 2019: $478,9502019Revenue 2020: $1,412,368Expenses 2020: $1,432,291Net Income 2020: -$19,9232020Revenue 2021: $2,096,559Expenses 2021: $1,379,246Net Income 2021: $717,3132021Revenue 2022: $1,517,451Expenses 2022: $1,480,066Net Income 2022: $37,3852022Revenue 2023: $1,441,012Expenses 2023: $1,533,653Net Income 2023: -$92,6412023Revenue 2024: $1,509,343Expenses 2024: $1,589,503Net Income 2024: -$80,1602024Revenue 2025: $1,552,543Expenses 2025: $1,581,473Net Income 2025: -$28,9302025

Highlighted filing

2023

Revenue$1,441,012
Expenses$1,533,653
Net Income-$92,641
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2022 to May 31, 2023
Signed
Jan 17, 2024
Return Version
2022v5.0
Gross Receipts
$1,443,720
Mission and Program Overview

Mission

Central montana head start is an early learning center that empowers the whole child and family through health, education, and self-sufficiency.

Central montana head start is a nurturing and supportive non-profit organization which strenghtens and empowers children, families, and communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,647,418$2,596,231▼ $51,187
Savings and Temporary Cash Investments$117,803$109,065▼ $8,738
Pledges and Grants Receivable$107,974$69,335▼ $38,639
Prepaid Expenses and Deferred Charges$12,522$7,326▼ $5,196
Accounts Receivable$76$66▼ $10
Cash and Non-Interest-Bearing Accounts-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$2,885,793$2,782,023▼ $103,770
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$111,633$126,579▲ $14,946
Mortgage Notes Payable Secured by Investment Property$26,075--
Total Liabilities$137,708$126,579▼ $11,129
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,731,128$2,639,373▼ $91,755
Net Assets With Donor Restrictions$16,957$16,071▼ $886
Total Net Assets Fund Balance$2,748,085$2,655,444▼ $92,641
Total Liabilities and Net Assets / Fund Balance$2,885,793$2,782,023▼ $103,770

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,383,598$1,165,660$3,549,258
Other Land Buildings$120,837$126,952$247,789
Equipment$41,121$61,556$102,677
Land$50,675-$50,675
Compensation and Service Providers
Top Officer Pay54th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cherie ErrecartExecutive DirectorFT$69,269$2,124$71,393
Jennifer DeguzmanCFOPT$47,742$1,433$49,175

Board Members and Trustees

NameTitle
Scott ChauvetChairman
Christie WilliamsVice Chairman
Darlene BaconBoard Member
Paulina GreydausBoard Member
Rick WrightBoard Member
Thom PeckBoard Member
Breena LecountSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,426,879
Program Service Revenue
$0
Investment Income
$13,316
Other Revenue
$817
All Other Contributions
$2,346
Change in Net Assets
$-92,641

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,441,012
Revenue Not Reported on Form 990
$117,602
Total Revenue per Audited Statements
$1,558,614
Total Revenue per Form 990
$1,441,012
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,078,727
Other Expenses$454,926
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$718,789$52,630-$771,419
Depreciation Depletion$177,154$4,118-$181,272
Current Officers, Directors, Trustees, and Key Employees$18,304$104,721-$123,025
Payroll Taxes$88,682$12,900-$101,582
Occupancy$83,140$1,367-$84,507
Other Employee Benefits$63,656$11,384-$75,040
Information Technology$28,779$7,016-$35,795
Travel$18,976$5,105-$24,081
Fees for Services Other$14,680--$14,680
Fees for Services Accounting-$14,400-$14,400
Pension Plan Contributions$6,499$1,162-$7,661
Insurance$6,539$710-$7,249
Other Expenses$3,285$359-$3,644
Total Functional Expenses$1,316,123$217,530$0$1,533,653

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,651,255
Expenses per Audited Statements$1,533,653
Total Expenses per Form 990$1,533,653
Expenses Not Reported on Form 990$117,602
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
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
Yes
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 11B

“A draft is sent out to all board members by email. They are encouraged to review it and submit questions and comments prior to the filing of the return.”

Form 990, Part VI, Section B, Line 12C

“All board members and key employees must sign a conflict of interest disclosure form. The forms are reviewed by the board to identify and evaluate any potential conflicts.”

Form 990, Part VI, Section B, Line 15A

“Cmhs participates in a head start wage comparability study every other year and a wage study with associated employers on off years. The board of directors conducts an annual salary survey. The survey numbers are compared to the agency's salary scale. Salaries for all employees are evaluated annually and adjusted for longevity.”

Form 990, Part VI, Section B, Line 15B

“Cmhs participates in a head start wage comparability study every other year and a wage study with associated employers on off years. The board of directors conducts an annual salary survey. The survey numbers are compared to the agency's salary scale. Salaries for all employees are evaluated annually and adjusted for longevity.”

Form 990, Part VI, Section C, Line 19

“The organization's governing documents and conflicts of interest policy are made available to the public upon request. The agency's audit report and form 990 return are made available on the agency's website at www.cmheadstart.org.”

Filing and Contact Details

Filer

Filer Name
Central Montana Head Start
EIN
36-3925500
Phone
4065357751
Address
25 MEADOWLARK LANE, LEWISTOWN, MT 59457

Signing Officer

Name
Cherie Errecart
Title
Executive Director
Signed
2024-01-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cherie Errecart
Formed
1993
Legal Domicile
Mt
Voting Board Members
7
Independent Board Members
7
Employees
52
Volunteers
191

Preparer

Firm
Carver Florek & James CPAs
Address
1135 Strand Ave, Missoula, MT 59806
Preparer
Angel Sharp CPA
Phone
4067285539
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“CMHS is exempt from income tax under provisions of Section 501(c)(3) of the Internal Revenue Code. This code enables CMHS to accept donations that qualify as charitable contributions to the donor. CMHSs increase in net assets is generally not subject to income taxes. However, income from certain activities not directly related to CMHSs tax-exempt purpose is subject to taxation as unrelated business income. Provisions for income taxes have not been recorded in the financial statements as management does not believe there was any unrelated business income in 2023 and 2022.With few exceptions, CMHS is no longer subject to examination for tax years prior to 2020.”

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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt019
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IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt07
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01354168
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02647418
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02596231
IRS990/LandBldgEquipCostOrOtherBssAmt03950399
IRS990/LegalDomicileStateCd0MT
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt02708
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0CENTRAL MONTANA HEAD START IS AN EARLY LEARNING CENTER THAT EMPOWERS THE WHOLE CHILD AND FAMILY THROUGH HEALTH, EDUCATION, AND SELF-SUFFICIENCY.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt026075
IRS990/NetAssetsOrFundBalancesBOYAmt02748085
IRS990/NetAssetsOrFundBalancesEOYAmt02655444
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt013297
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt013297
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02731128
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02639373
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt01367
IRS990/OccupancyGrp/ProgramServicesAmt083140
IRS990/OccupancyGrp/TotalAmt084507
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt011384
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt063656
IRS990/OtherEmployeeBenefitsGrp/TotalAmt075040
IRS990/OtherExpensesGrp/Desc0OFFICE AND INSTRUCTIONAL SUPPL
IRS990/OtherExpensesGrp/Desc1NUTRITIONAL SUPPLIES
IRS990/OtherExpensesGrp/Desc2Training
IRS990/OtherExpensesGrp/Desc3MISC
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01378
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1280
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2359
IRS990/OtherExpensesGrp/ProgramServicesAmt041159
IRS990/OtherExpensesGrp/ProgramServicesAmt139512
IRS990/OtherExpensesGrp/ProgramServicesAmt26969
IRS990/OtherExpensesGrp/ProgramServicesAmt33285
IRS990/OtherExpensesGrp/TotalAmt042537
IRS990/OtherExpensesGrp/TotalAmt139512
IRS990/OtherExpensesGrp/TotalAmt27249
IRS990/OtherExpensesGrp/TotalAmt33644
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER MISC
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0817
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0817
IRS990/OtherRevenueTotalAmt0817
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt052630
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0718789
IRS990/OtherSalariesAndWagesGrp/TotalAmt0771419
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt012900
IRS990/PayrollTaxesGrp/ProgramServicesAmt088682
IRS990/PayrollTaxesGrp/TotalAmt0101582
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01162
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt06499
IRS990/PensionPlanContributionsGrp/TotalAmt07661
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0107974
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt069335
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt012522
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt07326
IRS990/PrincipalOfficerNm0CHERIE ERRECART
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01504326
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt010710
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0450660
IRS990/PYOtherRevenueAmt02415
IRS990/PYRevenuesLessExpensesAmt037385
IRS990/PYSalariesCompEmpBnftPaidAmt01029406
IRS990/PYTotalExpensesAmt01480066
IRS990/PYTotalRevenueAmt01517451
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-92641
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0117803
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0109065
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01426879
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01504326
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt02096533
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01412977
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt02001590
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt08442305
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt019
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt010
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt056
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt094
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0100
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0279
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt052235
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99850
IRS990ScheduleA/PublicSupportPY170Pct00.99860
IRS990ScheduleA/PublicSupportTotal170Amt08442305
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01426879
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01504326
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt02096533
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01412977
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt02001590
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt08442305
IRS990ScheduleA/TotalSupportAmt08455103
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt02496
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt02689
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt07334
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt012519
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/BuildingsGrp/BookValueAmt02383598
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01165660
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03549258
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0117602
IRS990ScheduleD/DonatedServicesUseFcltsAmt0117602
IRS990ScheduleD/EquipmentGrp/BookValueAmt041121
IRS990ScheduleD/EquipmentGrp/DepreciationAmt061556
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0102677
IRS990ScheduleD/ExpensesNotReportedAmt0117602
IRS990ScheduleD/ExpensesSubtotalAmt01533653
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt050675
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt050675
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0120837
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0126952
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0247789
IRS990ScheduleD/RevenueNotReportedAmt0117602
IRS990ScheduleD/RevenueSubtotalAmt01441012
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0CMHS is exempt from income tax under provisions of Section 501(c)(3) of the Internal Revenue Code. This code enables CMHS to accept donations that qualify as charitable contributions to the donor. CMHSs increase in net assets is generally not subject to income taxes. However, income from certain activities not directly related to CMHSs tax-exempt purpose is subject to taxation as unrelated business income. Provisions for income taxes have not been recorded in the financial statements as management does not believe there was any unrelated business income in 2023 and 2022.With few exceptions, CMHS is no longer subject to examination for tax years prior to 2020.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02596231
IRS990ScheduleD/TotalExpensesPerForm990Amt01533653
IRS990ScheduleD/TotalRevenuePerForm990Amt01441012
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01558614
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01651255
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A DRAFT IS SENT OUT TO ALL BOARD MEMBERS BY EMAIL. THEY ARE ENCOURAGED TO REVIEW IT AND SUBMIT QUESTIONS AND COMMENTS PRIOR TO THE FILING OF THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL BOARD MEMBERS AND KEY EMPLOYEES MUST SIGN A CONFLICT OF INTEREST DISCLOSURE FORM. THE FORMS ARE REVIEWED BY THE BOARD TO IDENTIFY AND EVALUATE ANY POTENTIAL CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CMHS PARTICIPATES IN A HEAD START WAGE COMPARABILITY STUDY EVERY OTHER YEAR AND A WAGE STUDY WITH ASSOCIATED EMPLOYERS ON OFF YEARS. THE BOARD OF DIRECTORS CONDUCTS AN ANNUAL SALARY SURVEY. THE SURVEY NUMBERS ARE COMPARED TO THE AGENCY'S SALARY SCALE. SALARIES FOR ALL EMPLOYEES ARE EVALUATED ANNUALLY AND ADJUSTED FOR LONGEVITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CMHS PARTICIPATES IN A HEAD START WAGE COMPARABILITY STUDY EVERY OTHER YEAR AND A WAGE STUDY WITH ASSOCIATED EMPLOYERS ON OFF YEARS. THE BOARD OF DIRECTORS CONDUCTS AN ANNUAL SALARY SURVEY. THE SURVEY NUMBERS ARE COMPARED TO THE AGENCY'S SALARY SCALE. SALARIES FOR ALL EMPLOYEES ARE EVALUATED ANNUALLY AND ADJUSTED FOR LONGEVITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S GOVERNING DOCUMENTS AND CONFLICTS OF INTEREST POLICY ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THE AGENCY'S AUDIT REPORT AND FORM 990 RETURN ARE MADE AVAILABLE ON THE AGENCY'S WEBSITE AT WWW.CMHEADSTART.ORG.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,782,023
Liabilities
$126,579
Net assets
$2,655,444
Revenue
$1,441,012
Expenses
$1,533,653
Net income
-$92,641
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.66$0.11$2.55$1.55$1.58$0.03
2024Detailed filing. Detailed filing data is available for this year.$2.68$0.11$2.58$1.51$1.59$0.08
2023Detailed filing. Detailed filing data is available for this year.$2.78$0.13$2.66$1.44$1.53$0.09
2022Detailed filing. Detailed filing data is available for this year.$2.89$0.14$2.75$1.52$1.48$0.04
2021Detailed filing. Detailed filing data is available for this year.$2.89$0.18$2.71$2.10$1.38$0.72
2020Detailed filing. Detailed filing data is available for this year.$2.19$0.20$1.99$1.41$1.43$0.02
2019Detailed filing. Detailed filing data is available for this year.$2.22$0.20$2.01$2.02$1.54$0.48
2018Detailed filing. Detailed filing data is available for this year.$1.91$0.38$1.53$2.47$1.59$0.87
2017Detailed filing. Detailed filing data is available for this year.$0.96$0.30$0.66$1.67$1.68$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.99$0.31$0.68$1.76$1.68$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.88$0.28$0.60$1.15$1.13$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.85$0.28$0.57$1.03$1.07$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.88$0.27$0.61$1.17
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.88$0.33$0.56$1.09
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.39$0.50$1.03
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.91$0.39$0.51$1.02