Civic Intelligence

Ravalli Head Start Inc

EIN 36-4118035 • 501(c)3 • Hamilton, MT

Profile

To identify and meet specific needs of low income and other eligible children and families in a manner consistent with federal head start regulations and best practices. As a result of these efforts and services, children and families will enter the future as more productive, confident, self reliant and successful members of society.

81 Kurtz LaneHamilton, MT 59840

www.ravalliheadstart.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

55th percentile

0.09x

Higher debt load relative to assets than 55% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

49th percentile

0.07x

Higher debt load relative to revenue than 49% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

38th percentile

-0.2%

Higher net margin than 38% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

36th percentile

-0.4%

Faster asset growth than 36% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

24th percentile

-7.4%

Faster revenue growth than 24% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Down

$2,756,280

Down $29,421 (-1.1%) from 2023

Liabilities

Down

$303,418

Down $27,046 (-8.2%) from 2023

Net Assets

Down

$2,452,862

Down $2,375 (-0.1%) from 2023

Revenue

Up

$4,291,629

Up $376,193 (+9.6%) from 2023

Expenses

Up

$4,294,004

Up $259,720 (+6.4%) from 2023

Net Income

Up

-$2,375

Up $116,473 (+98%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $2,216,020Liabilities 2011: $1,133,583Net Assets 2011: $1,082,4372011Assets 2012: $2,103,880Liabilities 2012: $1,095,771Net Assets 2012: $1,008,1092012Assets 2013: $2,010,092Liabilities 2013: $987,682Net Assets 2013: $1,022,4102013Assets 2014: $1,913,643Liabilities 2014: $925,771Net Assets 2014: $987,8722014Assets 2015: $1,758,374Liabilities 2015: $773,477Net Assets 2015: $984,8972015Assets 2016: $1,682,072Liabilities 2016: $723,241Net Assets 2016: $958,8312016Assets 2017: $1,610,306Liabilities 2017: $652,330Net Assets 2017: $957,9762017Assets 2018: $1,579,443Liabilities 2018: $608,741Net Assets 2018: $970,7022018Assets 2019: $1,574,564Liabilities 2019: $543,902Net Assets 2019: $1,030,6622019Assets 2020: $3,131,651Liabilities 2020: $581,533Net Assets 2020: $2,550,1182020Assets 2021: $2,843,866Liabilities 2021: $264,066Net Assets 2021: $2,579,8002021Assets 2022: $2,832,913Liabilities 2022: $258,828Net Assets 2022: $2,574,0852022Assets 2023: $2,785,701Liabilities 2023: $330,464Net Assets 2023: $2,455,2372023Assets 2024: $2,756,280Liabilities 2024: $303,418Net Assets 2024: $2,452,8622024

Highlighted filing

2024

Assets$2,756,280
Liabilities$303,418
Net Assets$2,452,862

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $2,854,5592011Expenses 2012: $2,859,0652012Expenses 2013: $2,801,6302013Revenue 2014: $2,618,568Expenses 2014: $2,653,106Net Income 2014: -$34,5382014Revenue 2015: $2,794,342Expenses 2015: $2,797,317Net Income 2015: -$2,9752015Revenue 2016: $2,787,498Expenses 2016: $2,813,564Net Income 2016: -$26,0662016Revenue 2017: $2,868,163Expenses 2017: $2,869,019Net Income 2017: -$8562017Revenue 2018: $3,062,516Expenses 2018: $3,049,790Net Income 2018: $12,7262018Revenue 2019: $3,249,994Expenses 2019: $3,190,034Net Income 2019: $59,9602019Revenue 2020: $5,038,554Expenses 2020: $3,519,098Net Income 2020: $1,519,4562020Revenue 2021: $3,736,350Expenses 2021: $3,706,668Net Income 2021: $29,6822021Revenue 2022: $3,460,637Expenses 2022: $3,466,352Net Income 2022: -$5,7152022Revenue 2023: $3,915,436Expenses 2023: $4,034,284Net Income 2023: -$118,8482023Revenue 2024: $4,291,629Expenses 2024: $4,294,004Net Income 2024: -$2,3752024

Highlighted filing

2024

Revenue$4,291,629
Expenses$4,294,004
Net Income-$2,375

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.76$0.30$2.45$4.29$4.29$0.00
2023Detailed filing. Detailed filing data is available for this year.$2.79$0.33$2.46$3.92$4.03$0.12
2022Detailed filing. Detailed filing data is available for this year.$2.83$0.26$2.57$3.46$3.47$0.01
2021Detailed filing. Detailed filing data is available for this year.$2.84$0.26$2.58$3.74$3.71$0.03
2020Detailed filing. Detailed filing data is available for this year.$3.13$0.58$2.55$5.04$3.52$1.52
2019Detailed filing. Detailed filing data is available for this year.$1.57$0.54$1.03$3.25$3.19$0.06
2018Detailed filing. Detailed filing data is available for this year.$1.58$0.61$0.97$3.06$3.05$0.01
2017Detailed filing. Detailed filing data is available for this year.$1.61$0.65$0.96$2.87$2.87$0.00
2016Detailed filing. Detailed filing data is available for this year.$1.68$0.72$0.96$2.79$2.81$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.76$0.77$0.98$2.79$2.80$0.00
2014Detailed filing. Detailed filing data is available for this year.$1.91$0.93$0.99$2.62$2.65$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.01$0.99$1.02$2.80
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.10$1.10$1.01$2.86
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.22$1.13$1.08$2.85
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 23, 2025
Return Version
2023v6.0
Gross Receipts
$4,291,629
Mission and Program Overview

Mission

To identify and meet specific needs of low income

To identify and meet specific needs of low income and other eligible children and families in a manner consistent with federal head start regulations and best practices. As a result of these efforts and services, children and families will enter the future as more productive, confident, self reliant and successful members of society.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,203,478$2,194,872▼ $8,606
Savings and Temporary Cash Investments$293,240$436,184▲ $142,944
Pledges and Grants Receivable$279,557$105,661▼ $173,896
Accounts Receivable$4,990$19,537▲ $14,547
Prepaid Expenses and Deferred Charges$4,436$26▼ $4,410
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$2,785,701$2,756,280▼ $29,421
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$330,464$303,418▼ $27,046
Total Liabilities$330,464$303,418▼ $27,046
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,911,087$1,924,810▲ $13,723
Net Assets With Donor Restrictions$544,150$528,052▼ $16,098
Total Net Assets Fund Balance$2,455,237$2,452,862▼ $2,375
Total Liabilities and Net Assets / Fund Balance$2,785,701$2,756,280▼ $29,421

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,728,935$1,423,718$3,152,653
Leasehold Improvements$321,071$431,704$752,775
Other Land Buildings$57,682$304,935$362,617
Equipment$12,184$216,456$228,640
Land$75,000-$75,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
John FilzPrev Exec. DirectorFT$76,830$1,291$78,121
Melodee GiacominoCFOFT$65,138$12,284$77,422

Board Members and Trustees

NameTitle
Dianna ChaplinPresident
Catherine HafligerVice President
Michele CraigExecutive Director
MELANIE D'ISIDOROMember
Susan DixonMember
Tempeste LewisMember
Tiffany WebberMember
Darci ParsonsSect/treas
Revenue and Support

Revenue Composition

Contributions and Grants
$4,287,325
Program Service Revenue
$0
Investment Income
$4,304
Other Revenue
$0
All Other Contributions
$14,319
Change in Net Assets
$-2,375

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,291,629
Revenue Not Reported on Form 990
$4,397
Total Revenue per Audited Statements
$4,296,026
Total Revenue per Form 990
$4,291,629
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,225,302
Other Expenses$1,068,702
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,978,931$149,086-$2,128,017
Other Employee Benefits$610,641$50,266-$660,907
Payroll Taxes$237,206$33,648-$270,854
Fees for Services Other$207,997$3,347-$211,344
Depreciation Depletion$182,327--$182,327
Current Officers, Directors, Trustees, and Key Employees-$165,524-$165,524
Occupancy$119,116$12,413-$131,529
Other Expenses$46,970$4,796-$51,766
Office Expenses$36,528$12,668-$49,196
All Other Expenses$38,632$1,179-$39,811
Fees for Services Accounting$11,924$25,029-$36,953
Insurance$29,964$3,062-$33,026
Travel$18,870$3,271-$22,141
Interest-$234-$234
Total Functional Expenses$3,829,013$464,991$0$4,294,004

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,298,401
Expenses per Audited Statements$4,294,004
Total Expenses per Form 990$4,294,004
Expenses Not Reported on Form 990$4,397
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

The agency provides a draft copy of form 990 to all board members for review prior to filing. The executive director, fiscal officer, and cpa of the board review the form 990 in great detail prior to anyone signing off.

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

The board of directors are required to disclose any conflicts of interest they are aware of. If a board member becomes aware of a conflict of interest, they are to immediately notify all board members. They will then exempt themselves from any matters pertaining to the conflict of interest.

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

The board of directors performs an annual evaluation of the executive director. All compensation levels are recommended through the board based on performance and wage analysis comparable to other non-profit organizations.

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

The executive director performs an annual evaluation of the deputy director. All compensation levels are recommended through the board based on performance and wage analysis comparable to other non-profit organizations.

Form 990, Part VI, Section C, Line 19

Other organization documents are made available at the organization's central office and on the organization's website.

Filing and Contact Details

Filer

Filer Name
Ravalli Head Start Inc
EIN
36-4118035
Phone
4063631217
Address
81 KURTZ LANE, HAMILTON, MT 59840

Signing Officer

Name
Michele Craig
Title
Executive Director
Signed
2025-04-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michele Craig
Formed
1996
Legal Domicile
Mt
Voting Board Members
7
Independent Board Members
7
Employees
104
Volunteers
222

Preparer

Firm
Carver Florek & James LLC
Address
1201 Kensington Ave, Missoula, MT 59801
Preparer
Angel Sharp CPA
Phone
4067285539
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

During the 2024 FY, Ravalli Head Start Inc. requested and received a change in scope from the Office of Head Start to reduce enrollment and repurpose the funds for employee compensation.Our new funded enrollment is 156; 51 Head Start and 105 Early Head Start. It can be seen distributed by our locations:Ravalli (Hamilton) HS 34North Valley HS17Missoula EHS36Ravalli EHS52Childcare Partners17 (Curious Minds-8, Little Twigs-5, SELC-4)

Financial Statement Notes

Part X : FIN48 Footnote

Ravalli Head Start, Inc. is exempt from income tax under provisions of Section 501(c)(3) of the Internal Revenue Code. This code enables Ravalli Head Start, Inc. to accept donations that qualify as charitable contributions to the donor. Ravalli Head Start, Inc.s increase in net assets is generally not subject to income taxes. However, income from certain activities not directly related to Ravalli Head Start, Inc.s tax-exempt purpose is subject to taxation as unrelated business income. No provision for income tax has been recorded in the financial statements as management does not believe there was any unrelated business taxable income in 2024 and 2023.With few exceptions, Ravalli Head Start, Inc.s information returns are not subject to examination for tax years prior to 2021.

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IRS990/MissionDesc0RHS Summary Mission Statement: Serving children and families so they succeed in school and life!RHS provides comprehensive serices to prepare children for success in school. Head Start's primary goal is to support the development of the whole child, including their cognitive, social, emotional, and physical well-being. The program serves children from low-income families, including infants, toddlers, and preschoolers, as well as pregnant women and their families.Head Start programs offer a range of services, including: Early learning and development:Individualized learning experiences to foster readiness for school and beyond. Health services:Providing health services such as immunizations, dental, medical, and mental health, and nutritional services, and early identification of health problems. Parent involvement:Engaging parents in the planning and implementation of activities, recognizing their role as children's first and most influential teachers. Social services:Providing outreac
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Ravalli Head Start, Inc. is exempt from income tax under provisions of Section 501(c)(3) of the Internal Revenue Code. This code enables Ravalli Head Start, Inc. to accept donations that qualify as charitable contributions to the donor. Ravalli Head Start, Inc.s increase in net assets is generally not subject to income taxes. However, income from certain activities not directly related to Ravalli Head Start, Inc.s tax-exempt purpose is subject to taxation as unrelated business income. No provision for income tax has been recorded in the financial statements as management does not believe there was any unrelated business taxable income in 2024 and 2023.With few exceptions, Ravalli Head Start, Inc.s information returns are not subject to examination for tax years prior to 2021.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0During the 2024 FY, Ravalli Head Start Inc. requested and received a change in scope from the Office of Head Start to reduce enrollment and repurpose the funds for employee compensation.Our new funded enrollment is 156; 51 Head Start and 105 Early Head Start. It can be seen distributed by our locations:Ravalli (Hamilton) HS 34North Valley HS17Missoula EHS36Ravalli EHS52Childcare Partners17 (Curious Minds-8, Little Twigs-5, SELC-4)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE AGENCY PROVIDES A DRAFT COPY OF FORM 990 TO ALL BOARD MEMBERS FOR REVIEW PRIOR TO FILING. THE EXECUTIVE DIRECTOR, FISCAL OFFICER, AND CPA OF THE BOARD REVIEW THE FORM 990 IN GREAT DETAIL PRIOR TO ANYONE SIGNING OFF.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS ARE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST THEY ARE AWARE OF. IF A BOARD MEMBER BECOMES AWARE OF A CONFLICT OF INTEREST, THEY ARE TO IMMEDIATELY NOTIFY ALL BOARD MEMBERS. THEY WILL THEN EXEMPT THEMSELVES FROM ANY MATTERS PERTAINING TO THE CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS PERFORMS AN ANNUAL EVALUATION OF THE EXECUTIVE DIRECTOR. ALL COMPENSATION LEVELS ARE RECOMMENDED THROUGH THE BOARD BASED ON PERFORMANCE AND WAGE ANALYSIS COMPARABLE TO OTHER NON-PROFIT ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE EXECUTIVE DIRECTOR PERFORMS AN ANNUAL EVALUATION OF THE DEPUTY DIRECTOR. ALL COMPENSATION LEVELS ARE RECOMMENDED THROUGH THE BOARD BASED ON PERFORMANCE AND WAGE ANALYSIS COMPARABLE TO OTHER NON-PROFIT ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OTHER ORGANIZATION DOCUMENTS ARE MADE AVAILABLE AT THE ORGANIZATION'S CENTRAL OFFICE AND ON THE ORGANIZATION'S WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 15b

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