Civic Intelligence

Northeast South Dakota Head Start Program Inc.

990 • Fiscal year 2015 • EIN 46-0395724

Nov 01, 2014 to Oct 31, 2015 • Filed on Aug 25, 2016

Organization ProfileWWW.NESDHS.ORG

View Organization Page

200 South HarrisonAberdeen, SD 57401

(605) 229-4506

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.39x

Higher debt load relative to assets than 73% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

41st percentile

0.07x

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

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

36th percentile

-1.2%

Higher net margin than 36% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

51st percentile

$64,930

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 2.4% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

10th percentile

-13%

Faster asset growth than 10% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

39th percentile

-0.1%

Faster revenue growth than 39% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets73rd percentile

Assets

Down

$490,734

Down $71,776 (-13%) from 2014

Net Assets

Down

$301,418

Down $34,100 (-10%) from 2014

Liabilities

Down

$189,316

Down $37,676 (-17%) from 2014

Revenue And Expenses
Liabilities / Revenue41st percentileNet Margin36th percentile

Revenue

Down

$2,737,027

Down $3,207 (-0.1%) from 2014

Expenses

Up

$2,771,127

Up $34,474 (+1.3%) from 2014

Net Income

Down

-$34,100

Down $37,681 (-1052%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth10th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $153,040Liabilities 2010: $153,040Net Assets 2010: $02010Assets 2011: $142,319Liabilities 2011: $142,319Net Assets 2011: $02011Assets 2012: $524,448Liabilities 2012: $132,237Net Assets 2012: $392,2112012Assets 2013: $477,057Liabilities 2013: $145,120Net Assets 2013: $331,9372013Assets 2014: $562,510Liabilities 2014: $226,992Net Assets 2014: $335,5182014Assets 2015: $490,734Liabilities 2015: $189,316Net Assets 2015: $301,4182015Assets 2016: $422,959Liabilities 2016: $157,140Net Assets 2016: $265,8192016Assets 2017: $560,320Liabilities 2017: $285,501Net Assets 2017: $274,8192017Assets 2018: $563,422Liabilities 2018: $271,469Net Assets 2018: $291,9532018Assets 2019: $400,081Liabilities 2019: $135,384Net Assets 2019: $264,6972019Assets 2020: $785,548Liabilities 2020: $312,558Net Assets 2020: $472,9902020Assets 2021: $671,852Liabilities 2021: $135,596Net Assets 2021: $536,2562021Assets 2022: $1,836,729Liabilities 2022: $1,175,544Net Assets 2022: $661,1852022Assets 2023: $1,644,225Liabilities 2023: $1,014,216Net Assets 2023: $630,0092023Assets 2024: $1,665,488Liabilities 2024: $1,105,422Net Assets 2024: $560,0662024

Highlighted filing

2015

Assets$490,734
Liabilities$189,316
Net Assets$301,418
Open 2015 Filing

Operations Trend

Revenue Growth39th percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $2,762,2392010Expenses 2011: $2,665,6912011Expenses 2012: $2,746,2532012Expenses 2013: $2,607,8882013Revenue 2014: $2,740,234Expenses 2014: $2,736,653Net Income 2014: $3,5812014Revenue 2015: $2,737,027Expenses 2015: $2,771,127Net Income 2015: -$34,1002015Revenue 2016: $2,763,518Expenses 2016: $2,805,682Net Income 2016: -$42,1642016Revenue 2017: $2,875,645Expenses 2017: $2,859,957Net Income 2017: $15,6882017Revenue 2018: $2,933,810Expenses 2018: $2,916,676Net Income 2018: $17,1342018Revenue 2019: $2,904,372Expenses 2019: $2,931,628Net Income 2019: -$27,2562019Revenue 2020: $3,399,770Expenses 2020: $3,191,477Net Income 2020: $208,2932020Revenue 2021: $3,285,351Expenses 2021: $3,222,085Net Income 2021: $63,2662021Revenue 2022: $3,568,644Expenses 2022: $3,443,715Net Income 2022: $124,9292022Revenue 2023: $3,536,939Expenses 2023: $3,568,115Net Income 2023: -$31,1762023Revenue 2024: $3,599,401Expenses 2024: $3,669,344Net Income 2024: -$69,9432024

Highlighted filing

2015

Revenue$2,737,027
Expenses$2,771,127
Net Income-$34,100
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Nov 1, 2014 to Oct 31, 2015
Signed
Aug 25, 2016
Return Version
2014v6.0
Gross Receipts
$2,737,027
Mission and Program Overview

Mission

The program provides comprehensive early child development for disadvantaged pre-school children and their families. The program is funded by grants from federal and state governments.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$335,518$301,418▼ $34,100
Pledges and Grants Receivable$226,112$188,952▼ $37,160
Cash and Non-Interest-Bearing Accounts$766$364▼ $402
Prepaid Expenses and Deferred Charges$114--
Total Assets$562,510$490,734▼ $71,776
Liabilities
Accounts Payable and Accrued Expenses$226,990$189,314▼ $37,676
Deferred Revenue$2$2→ $0
Total Liabilities$226,992$189,316▼ $37,676
Net Assets / Fund Balance
Temporarily Rstr Net Assets$335,518$301,418▼ $34,100
Total Net Assets Fund Balance$335,518$301,418▼ $34,100
Total Liabilities and Net Assets / Fund Balance$562,510$490,734▼ $71,776

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$301,418$420,109$721,527
Compensation and Service Providers
Top Officer Pay51st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Thomas HopperCEOFT$56,298$8,632$64,930
Yvette ThrashCFOFT$40,975$2,078$43,053

Board Members and Trustees

NameTitle
Bobbie PiaseckiPresident
David GeyerDirector
Dr Gayle BortnemDirector
Elaine KanableDirector
Jade PetersonDirector
Katherine BreskeDirector
Lorelei SimonsDirector
Rhonda SwansonDirector
Sherrie Van ZeeSec/treasure
Richard ZephierVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$2,737,027
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$26,820
Change in Net Assets
$-34,100

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Food Inventory1$24,320
Total Noncash Contributions1$24,320

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,737,027
Revenue Not Reported on Form 990
$425,448
Total Revenue per Audited Statements
$3,162,475
Total Revenue per Form 990
$2,737,027
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,981,059
Other Expenses$790,068
Total Fundraising Expense$6,274
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,250,865$117,121-$1,367,986
Other Employee Benefits$295,262$22,279-$317,541
Occupancy$169,525$5,565-$175,090
Travel$147,637$23,955-$171,592
Payroll Taxes$144,301$17,128-$161,429
Current Officers, Directors, Trustees, and Key Employees-$90,999$6,274$97,273
Depreciation Depletion$50,100--$50,100
Office Expenses$10,140$38,935-$49,075
Insurance$27,949$14,044-$41,993
Pension Plan Contributions$23,430$13,400-$36,830
Fees for Services Accounting$13,762$20,211-$33,973
Other Expenses$24,320--$24,320
Fees for Services Other$11,164--$11,164
Total Functional Expenses$2,401,216$363,637$6,274$2,771,127

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,196,575
Expenses per Audited Statements$2,771,127
Total Expenses per Form 990$2,771,127
Expenses Not Reported on Form 990$425,448
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 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, Page 6, Part VI, Line 11B

“Return is prepared by independent accounting firm. Executive director and business manager reviews. A copy of completed signed return is provided to the governing board.”

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

“ANNUAL REVIEW”

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

“A wage comparability study is completed every three years. All compensation is paid in accordance with salary schedule which is approved by board and policy council members. Information is submitted with grant application annually.”

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

“A wage comparability study is documented every three years. All compensation is paid in accordance with salary schedule which is approved by board and policy council members.”

Form 990, Page 6, Part VI, Line 19

“Available to the general public on request. Monthly financial statements are provided to the board and the policy council. Policies are on web site. The annual report is mailed to community officials.”

Filing and Contact Details

Filer

Filer Name
Northeast South Dakota Head
EIN
46-0395724
Phone
6052294506
Address
200 SOUTH HARRISON, ABERDEEN, SD 57401

Signing Officer

Name
Tom Hopper
Title
Executive Director
Phone
6052294506
Signed
2016-08-25

Organization Details

Principal Officer
Thomas Hopper
Voting Board Members
12
Independent Board Members
12
Employees
90
Volunteers
632

Preparer

Firm
Wohlenberg Ritzman & Co LLC
Address
PO BOX 1018, YANKTON, SD 57078
Preparer
Kathleen Doyle
Phone
6056654401
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

“Board serves without compensation classroom and lunchroom assistants serve without compensation”

Raw XML Appendix400 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0226990
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0189314
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE PROGRAM PROVIDES COMPREHENSIVE EARLY CHILD DEVELOPMENT FOR DISADVANTAGED PRE-SCHOOL CHILDREN AND THEIR FAMILIES. THE PROGRAM IS FUNDED BY GRANTS FROM FEDERAL AND STATE GOVERNMENTS.
IRS990/AllOtherContributionsAmt026820
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0YVETTE TRASH
IRS990/BooksInCareOfDetail/PhoneNum06052294506
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0202 SOUTH MAIN STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0ABERDEEN
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SD
IRS990/BooksInCareOfDetail/USAddress/ZIPCd057401
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0766
IRS990/CashNonInterestBearingGrp/EOYAmt0364
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt06274
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt090999
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt097273
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt02737027
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0790068
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-34100
IRS990/CYSalariesCompEmpBnftPaidAmt01981059
IRS990/CYTotalExpensesAmt02771127
IRS990/CYTotalFundraisingExpenseAmt06274
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02737027
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0true
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt02
IRS990/DeferredRevenueGrp/EOYAmt02
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt050100
IRS990/DepreciationDepletionGrp/TotalAmt050100
IRS990/Desc0THE NESD HEAD START PROGRAM SERVES 380 CHILDREN WITH COMPREHENSIVE DEVELOPMENTAL SERVICES IN THE AREAS OF HEALTH, NUTRITION, SOCIAL AND MENTAL SERVICES PRIMARILY TO LOW-INCOME PRESCHOOL CHILDREN AND THEIR FAMILIES IN A THIRTEEN COUNTY AREA OF SOUTH DAKOTA
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt090
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt02401216
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditPerformedInd0true
IRS990/FederalGrantAuditRequiredInd0true
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt020211
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt013762
IRS990/FeesForServicesAccountingGrp/TotalAmt033973
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt011164
IRS990/FeesForServicesOtherGrp/TotalAmt011164
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1140.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt108632
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt112078
IRS990/Form990PartVIISectionAGrp/PersonNm0DR GAYLE BORTNEM
IRS990/Form990PartVIISectionAGrp/PersonNm1KATHERINE BRESKE
IRS990/Form990PartVIISectionAGrp/PersonNm2DAVID GEYER
IRS990/Form990PartVIISectionAGrp/PersonNm3ELAINE KANABLE
IRS990/Form990PartVIISectionAGrp/PersonNm4JADE PETERSON
IRS990/Form990PartVIISectionAGrp/PersonNm5BOBBIE PIASECKI
IRS990/Form990PartVIISectionAGrp/PersonNm6LORELEI SIMONS
IRS990/Form990PartVIISectionAGrp/PersonNm7RHONDA SWANSON
IRS990/Form990PartVIISectionAGrp/PersonNm8SHERRIE VAN ZEE
IRS990/Form990PartVIISectionAGrp/PersonNm9RICHARD ZEPHIER
IRS990/Form990PartVIISectionAGrp/PersonNm10THOMAS HOPPER
IRS990/Form990PartVIISectionAGrp/PersonNm11YVETTE THRASH
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1056298
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1140975
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8SEC/TREASURE
IRS990/Form990PartVIISectionAGrp/TitleTxt9VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt10CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt11CFO
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt012
IRS990/GovernmentGrantsAmt02710207
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt02737027
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt012
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt014044
IRS990/InsuranceGrp/ProgramServicesAmt027949
IRS990/InsuranceGrp/TotalAmt041993
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt024
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0420109
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0335518
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0301418
IRS990/LandBldgEquipCostOrOtherBssAmt0721527
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE PROGRAM PROVIDES COMPREHENSIVE EARLY CHILD DEVELOPMENT FOR DISADVANTAGED PRE-SCHOOL CHILDREN AND THEIR FAMILIES. THE PROGRAM IS FUNDED BY GRANTS FROM FEDERAL AND STATE GOVERNMENTS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0335518
IRS990/NetAssetsOrFundBalancesEOYAmt0301418
IRS990/NoncashContributionsAmt024320
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt05565
IRS990/OccupancyGrp/ProgramServicesAmt0169525
IRS990/OccupancyGrp/TotalAmt0175090
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt038935
IRS990/OfficeExpensesGrp/ProgramServicesAmt010140
IRS990/OfficeExpensesGrp/TotalAmt049075
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt022279
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0295262
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0317541
IRS990/OtherExpensesGrp/Desc0SUPPLIES/FOOD
IRS990/OtherExpensesGrp/Desc1EMPLOYEE DEVELP & RECRUIT
IRS990/OtherExpensesGrp/Desc2PROGRAM SUPPLY IN-KIND
IRS990/OtherExpensesGrp/ProgramServicesAmt0202067
IRS990/OtherExpensesGrp/ProgramServicesAmt130694
IRS990/OtherExpensesGrp/ProgramServicesAmt224320
IRS990/OtherExpensesGrp/TotalAmt0202067
IRS990/OtherExpensesGrp/TotalAmt130694
IRS990/OtherExpensesGrp/TotalAmt224320
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0117121
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01250865
IRS990/OtherSalariesAndWagesGrp/TotalAmt01367986
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt017128
IRS990/PayrollTaxesGrp/ProgramServicesAmt0144301
IRS990/PayrollTaxesGrp/TotalAmt0161429
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt013400
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt023430
IRS990/PensionPlanContributionsGrp/TotalAmt036830
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0226112
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0188952
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0114
IRS990/PrincipalOfficerNm0THOMAS HOPPER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02744670
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0-4436
IRS990/PYOtherExpensesAmt0806999
IRS990/PYRevenuesLessExpensesAmt03581
IRS990/PYSalariesCompEmpBnftPaidAmt01929654
IRS990/PYTotalExpensesAmt02736653
IRS990/PYTotalRevenueAmt02740234
IRS990/ReconcilationRevenueExpnssAmt0-34100
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt02710207
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt02737027
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02744670
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt02557010
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02686089
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt02534162
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt013258958
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt013258958
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02737027
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt02744670
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt02557010
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt02686089
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt02534162
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt013258958
IRS990ScheduleA/TotalSupportAmt013258958
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/DonatedServicesAndUseFcltsAmt0425448
IRS990ScheduleD/DonatedServicesUseFcltsAmt0425448
IRS990ScheduleD/EquipmentGrp/BookValueAmt0301418
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0420109
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0721527
IRS990ScheduleD/ExpensesNotReportedAmt0425448
IRS990ScheduleD/ExpensesSubtotalAmt02771127
IRS990ScheduleD/RevenueNotReportedAmt0425448
IRS990ScheduleD/RevenueSubtotalAmt02737027
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0301418
IRS990ScheduleD/TotalExpensesPerForm990Amt02771127
IRS990ScheduleD/TotalRevenuePerForm990Amt02737027
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03162475
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03196575
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/FoodInventoryGrp/ContributionCnt01
IRS990ScheduleM/FoodInventoryGrp/NonCashCheckboxInd0X
IRS990ScheduleM/FoodInventoryGrp/NoncashContributionsRptF990Amt024320
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARD SERVES WITHOUT COMPENSATION CLASSROOM AND LUNCHROOM ASSISTANTS SERVE WITHOUT COMPENSATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1RETURN IS PREPARED BY INDEPENDENT ACCOUNTING FIRM. EXECUTIVE DIRECTOR AND BUSINESS MANAGER REVIEWS. A COPY OF COMPLETED SIGNED RETURN IS PROVIDED TO THE GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANNUAL REVIEW
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A WAGE COMPARABILITY STUDY IS COMPLETED EVERY THREE YEARS. ALL COMPENSATION IS PAID IN ACCORDANCE WITH SALARY SCHEDULE WHICH IS APPROVED BY BOARD AND POLICY COUNCIL MEMBERS. INFORMATION IS SUBMITTED WITH GRANT APPLICATION ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A WAGE COMPARABILITY STUDY IS DOCUMENTED EVERY THREE YEARS. ALL COMPENSATION IS PAID IN ACCORDANCE WITH SALARY SCHEDULE WHICH IS APPROVED BY BOARD AND POLICY COUNCIL MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AVAILABLE TO THE GENERAL PUBLIC ON REQUEST. MONTHLY FINANCIAL STATEMENTS ARE PROVIDED TO THE BOARD AND THE POLICY COUNCIL. POLICIES ARE ON WEB SITE. THE ANNUAL REPORT IS MAILED TO COMMUNITY OFFICIALS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0335518
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0301418
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0562510
IRS990/TotalAssetsEOYAmt0490734
IRS990/TotalAssetsGrp/BOYAmt0562510
IRS990/TotalAssetsGrp/EOYAmt0490734
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02737027
IRS990/TotalEmployeeCnt090
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt06274
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0363637
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02401216
IRS990/TotalFunctionalExpensesGrp/TotalAmt02771127
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0226992
IRS990/TotalLiabilitiesEOYAmt0189316
IRS990/TotalLiabilitiesGrp/BOYAmt0226992
IRS990/TotalLiabilitiesGrp/EOYAmt0189316
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0335518
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0301418
IRS990/TotalOtherCompensationAmt010710
IRS990/TotalProgramServiceExpensesAmt02401216
IRS990/TotalReportableCompFromOrgAmt097273
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02737027
IRS990/TotalVolunteersCnt0632
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0562510
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0490734
IRS990/TravelGrp/ManagementAndGeneralAmt023955
IRS990/TravelGrp/ProgramServicesAmt0147637
IRS990/TravelGrp/TotalAmt0171592
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0200 SOUTH HARRISON ST1
IRS990/USAddress/CityNm0ABERDEEN
IRS990/USAddress/StateAbbreviationCd0SD
IRS990/USAddress/ZIPCd057401
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0WWW.NESDHS.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-12-15 16:53:06Z
ReturnHeader/BusinessOfficerGrp/PersonNm0TOM HOPPER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06052294506
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-08-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NORTHEAST SOUTH DAKOTA HEAD
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0START PROGRAM INC
ReturnHeader/Filer/BusinessNameControlTxt0NORT
ReturnHeader/Filer/EIN0460395724
ReturnHeader/Filer/PhoneNum06052294506
ReturnHeader/Filer/USAddress/AddressLine1Txt0200 SOUTH HARRISON
ReturnHeader/Filer/USAddress/CityNm0ABERDEEN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SD
ReturnHeader/Filer/USAddress/ZIPCd057401
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0460393458
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WOHLENBERG RITZMAN & CO LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1018
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0YANKTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd057078
ReturnHeader/PreparerPersonGrp/PhoneNum06056654401
ReturnHeader/PreparerPersonGrp/PreparationDt02016-08-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KATHLEEN DOYLE
ReturnHeader/ReturnTs02016-08-29T10:26:15-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-11-01
ReturnHeader/TaxPeriodEndDt02015-10-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$490,734
Liabilities
$189,316
Net assets
$301,418
Revenue
$2,737,027
Expenses
$2,771,127
Net income
-$34,100
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.67$1.11$0.56$3.60$3.67$0.07
2023Summary only. Only limited summary data is available for this year.$1.64$1.01$0.63$3.54$3.57$0.03
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.84$1.18$0.66$3.57$3.44$0.12
2021Summary only. Only limited summary data is available for this year.$0.67$0.14$0.54$3.29$3.22$0.06
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.79$0.31$0.47$3.40$3.19$0.21
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.40$0.14$0.26$2.90$2.93$0.03
2018Summary only. Only limited summary data is available for this year.$0.56$0.27$0.29$2.93$2.92$0.02
2017Summary only. Only limited summary data is available for this year.$0.56$0.29$0.27$2.88$2.86$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.42$0.16$0.27$2.76$2.81$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.49$0.19$0.30$2.74$2.77$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.56$0.23$0.34$2.74$2.74$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.48$0.15$0.33$2.61
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.13$0.39$2.75
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.14$0.00$2.67
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.15$0.00$2.76