Scus Head Start Programs Inc.

“Form 990 review process scus head start programs inc. ("scus head start" ) has adopted and follows the policies and procedures of its sole member, save the children federation, inc. (scus). The form 990 was reviewed by the scus audit committee on august 4, 2015 and then sent to the entire board for review prior to the august 15th filing date. In addition, the return was electronically distributed to the entire scus head start board prior to the august 15th filing date.”

“Compliance with conflict of interest policy scus has a conflict of interest policy applicable to all affiliates, including scus head start, and is administered by scus's legal department. The board of directors of scus head start has adopted and follows the procedures of scus: under its bylaws and its code of ethics & business conduct, save the children's trustees, officers, and other employees are required to promptly disclose any potential conflicts of interest, in writing. All trustees, officers, and other key employees are also required to submit an annual disclosure form to the secretary of the corporation, who verifies their submission and maintains records of any potential conflicts. In the event that a transaction poses a potential conflict of interest for any officer or trustee, the bylaws provide for the trustees' full consideration of all material facts and circumstances to determine whether the transaction is fair, reasonable, and in the corporation's best interests. In the event that a transaction poses a potential conflict of interest for a key employee other than an officer, the employee's supervisor and next-level supervisor are charged with ensuring that the employee does not take part in the transaction.”

“Determining compensation officers are compensated for services provided to scus head start programs inc. ("scus head start") and their compensation is paid by related organization, save the children federation, inc. (stc). The compensation policies of scus head start are subject to the oversight and review by the board of trustees of stc.”

“Available to the public scus head start programs, inc. Makes its governing documents, conflict of interest policy and financial statements available upon request.”

“Management services fees for management services are paid to save the children federation, inc. (scus), which is the sole member of scus head start programs, inc ("scus head start"). Management fees charged to scus head start are an allocation of indirect costs which include compensation paid to scus employees serving as officers of head start. Form 990, part xii, line 2c audited financial statements scus head start programs inc. Follows the policies and procedures of its sole member, save the children federation, inc. Scus head start activity is included in the scus audited financial statements.”

“Governance policies scus has governance policies (whistleblower, documentation retention, etc.) applicable to all affiliates, including scus head start, and are administered by scus's legal department. The board of directors of scus head start has adopted and follows the procedures of scus.”

“Organization mission the purpose of scus head start programs, inc. ("scus head start") is to promote school readiness by enhancing the social and cognitive development of children through the provision of educational, health, nutritional, social and other services to children and families enrolled in the head start program. Form 990, part v, line 2 scus head start employees scus head start programs, inc. ("scus head start") has no employees. All individuals working for scus head start are employed and paid by save the children us (scus). All forms w-2 are issued by scus. The portion of their salaries allocated to time worked for scus head start has been properly reported as scus head start salary expense. Organization members form 990, part vi, lines 6, 7a, and 7b per the organization's certificate of incorporation and bylaws, save the children federation, inc. (stc) shall be the sole member of scus head start programs inc ("scus head start"). Paragraph six of the certificate of incorporation notes all members of the board of directors shall be appointed by the member, and the member shall have the power to remove any one or more of the directors at any time in its discretion with or without cause. In addition, only the member shall have the power to adopt, amend or repeal the bylaws, and only the member shall have the power to amend the certificate of incorporation. The officers of scus head start are employed by stc and a part of their duties for stc includes providing management support to scus head start. Management services form 990, part vi, line 3 juliana brannan, judith jerald, kelli clark and andrea williamson are full-time employees of save the children federation, inc. (scus), which is the sole member of scus head start programs, inc ("scus head start"). Part of the duties of juliana brannan, kelli clark and andrea williamson and all of the duties of judith jerald for scus includes providing management support to scus head start. Scus controls scus head start and has the power to appoint and remove all the members of the board of directors of scus head start. Scus will share services with, and support operations of, scus head start, pursuant to a shared services agreement. The officers' compensation paid by scus is listed on part vii, form 990.”

“Other changes in net assets management fee paid to save the children federation, inc. 557,865”

“Scus head start programs, inc. Does not have a separate audit performed under the single audit act and omb circular a-133. Scus head start programs, inc. Is included in the a-133 audit performed for save the children federation, inc. For purposes of the a-133 audit, the relevant activities and expenditures of scus head start programs, inc. Are reviewed and the results are included in the single a-133 audit report for save the children federation, inc.”