Civic Intelligence

Kansas Head Start Association

990 • Fiscal year 2020 • EIN 48-1195593

Oct 01, 2019 to Sep 30, 2020 • Filed on Mar 16, 2021

832 Pennsylvania 1007Lawrence, KS 66044

(785) 856-3132

Siviq Scores

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

Liabilities / Assets

66th percentile

0.24x

Higher debt load relative to assets than 66% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

39th percentile

0.08x

Higher debt load relative to revenue than 39% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

52nd percentile

6.5%

Higher net margin than 52% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

70th percentile

$102,203

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 6.1% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

18th percentile

-3.9%

Faster asset growth than 18% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

41st percentile

-3.5%

Faster revenue growth than 41% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Down

$527,228

Down $21,327 (-3.9%) from 2019

Net Assets

Up

$398,587

Up $104,903 (+36%) from 2019

Liabilities

Down

$128,641

Down $126,230 (-50%) from 2019

Revenue

Down

$1,662,048

Down $60,772 (-3.5%) from 2019

Expenses

Down

$1,553,928

Down $157,859 (-9.2%) from 2019

Net Income

Up

$108,120

Up $97,087 (+880%) from 2019

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $470,317Liabilities 2010: $248,129Net Assets 2010: $222,1882010Assets 2011: $409,273Liabilities 2011: $319,584Net Assets 2011: $89,6892011Assets 2012: $486,932Liabilities 2012: $405,916Net Assets 2012: $81,0162012Assets 2013: $736,376Liabilities 2013: $417,556Net Assets 2013: $318,8202013Assets 2014: $565,835Liabilities 2014: $263,672Net Assets 2014: $302,1632014Assets 2015: $452,407Liabilities 2015: $203,656Net Assets 2015: $248,7512015Assets 2016: $434,755Liabilities 2016: $182,846Net Assets 2016: $251,9092016Assets 2017: $553,256Liabilities 2017: $241,903Net Assets 2017: $311,3532017Assets 2018: $508,608Liabilities 2018: $231,713Net Assets 2018: $276,8952018Assets 2019: $548,555Liabilities 2019: $254,871Net Assets 2019: $293,6842019Assets 2020: $527,228Liabilities 2020: $128,641Net Assets 2020: $398,5872020Assets 2021: $566,194Liabilities 2021: $176,052Net Assets 2021: $390,1422021Assets 2022: $320,387Liabilities 2022: $27,377Net Assets 2022: $293,0102022Assets 2023: $271,473Liabilities 2023: $82,007Net Assets 2023: $189,4662023Assets 2024: $171,979Liabilities 2024: $52,158Net Assets 2024: $119,8212024Assets 2025: $118,157Liabilities 2025: $70,979Net Assets 2025: $47,1782025

Highlighted filing

2020

Assets$527,228
Liabilities$128,641
Net Assets$398,587

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $3,157,8152010Expenses 2011: $2,991,9622011Expenses 2012: $2,419,1912012Revenue 2013: $2,159,475Expenses 2013: $1,922,563Net Income 2013: $236,9122013Revenue 2014: $1,245,454Expenses 2014: $1,264,390Net Income 2014: -$18,9362014Revenue 2015: $1,677,081Expenses 2015: $1,726,306Net Income 2015: -$49,2252015Revenue 2016: $1,721,185Expenses 2016: $1,720,690Net Income 2016: $4952016Revenue 2017: $1,746,312Expenses 2017: $1,687,160Net Income 2017: $59,1522017Revenue 2018: $1,492,749Expenses 2018: $1,526,170Net Income 2018: -$33,4212018Revenue 2019: $1,722,820Expenses 2019: $1,711,787Net Income 2019: $11,0332019Revenue 2020: $1,662,048Expenses 2020: $1,553,928Net Income 2020: $108,1202020Revenue 2021: $1,621,316Expenses 2021: $1,650,378Net Income 2021: -$29,0622021Revenue 2022: $1,230,613Expenses 2022: $1,301,790Net Income 2022: -$71,1772022Revenue 2023: $173,667Expenses 2023: $249,272Net Income 2023: -$75,6052023Revenue 2024: $184,980Expenses 2024: $254,625Net Income 2024: -$69,6452024Revenue 2025: $179,475Expenses 2025: $252,118Net Income 2025: -$72,6432025

Highlighted filing

2020

Revenue$1,662,048
Expenses$1,553,928
Net Income$108,120
Jump To
Filing Snapshot
Filing Period
Oct 1, 2019 to Sep 30, 2020
Signed
Mar 16, 2021
Return Version
2019v5.0
Gross Receipts
$1,662,048
Mission and Program Overview

Mission

The kansas head start association strengthens leadership, learning, partnership and advocacy opportunities for head start families, staff, and programs.

To strengthen early learning programs through advocacy, education and leadership.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$249,163$214,184▼ $34,979
Investments in Publicly Traded Securities$170,265$172,675▲ $2,410
Pledges and Grants Receivable$129,127$140,369▲ $11,242
Total Assets$548,555$527,228▼ $21,327
Liabilities
Accounts Payable and Accrued Expenses$134,551$128,322▼ $6,229
Deferred Revenue$117,154--
Other Liabilities$3,166$319▼ $2,847
Total Liabilities$254,871$128,641▼ $126,230
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$293,684$343,066▲ $49,382
Net Assets With Donor Restrictions-$55,521-
Total Net Assets Fund Balance$293,684$398,587▲ $104,903
Total Liabilities and Net Assets / Fund Balance$548,555$527,228▼ $21,327

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$14,601$14,601
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Peggy KellyExecutive DiFT$86,220$15,983$102,203

Board Members and Trustees

NameTitle
Elisa ChavezPresident
Latoya MothershedPresident El
Candy ReevesDirector
Jan TedrowDirector
Jet SperfslageDirector
Joanie BurkeDirector
Julie YanceyDirector
Kayla BuddDirector
Lynn SegebrechtDirector
Robert RedmondDirector
Sandra HallingsDirector
Shelby HubertDirector
Kim KennedyEx-officio
Lesa LarsonPast Preside
Megan WagonerSecretary
Janet ThayerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,540,108
Program Service Revenue
$100,464
Investment Income
$6,361
Other Revenue
$15,115
All Other Contributions
$163,500
Change in Net Assets
$108,120

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,662,048
Revenue Not Reported on Form 990
$-3,217
Total Revenue per Audited Statements
$1,658,831
Total Revenue per Form 990
$1,662,048
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,195,944
Other Expenses$199,009
Salaries, Compensation, and Employee Benefits$158,975
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$1,195,944--$1,195,944
Current Officers, Directors, Trustees, and Key Employees$63,342$21,116-$84,458
Other Salaries and Wages$24,639$22,878-$47,517
Fees for Services Other$23,040--$23,040
Fees for Services Accounting-$17,355-$17,355
Other Employee Benefits$8,390$5,110-$13,500
Payroll Taxes$7,778$2,789-$10,567
Occupancy$8,035$1,512-$9,547
Office Expenses$3,280$1,500-$4,780
Conferences and Meetings$4,723--$4,723
Pension Plan Contributions$1,818$1,115-$2,933
Insurance$565$1,519-$2,084
Travel$470$1,495-$1,965
Other Expenses$1,710$1,080-$1,080
All Other Expenses$550--$550
Total Functional Expenses$1,476,459$77,469$0$1,553,928

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,553,928
Total Expenses per Audited Statements$1,553,928
Total Expenses per Form 990$1,553,928
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Hartford Usd 252Hartford, KSGovEducation$274,047
Topeka Public Schools Usd 501Topeka, KSGovEducation$257,636
Liberal Usd 480Liberal, KSGovEducation$212,953
Usd 349 Stafford ScksecStafford, KSGovEducation$132,004
Nkesc Early Head StartOakley, KSGovEducation$128,413
Kaw Valley Usd 321St Marys, KSGovEducation$112,758
Community Action IncTopeka, KS501c3Education$39,188
Usd 102 Cimarron-ensignCimarron, KSGovEducation$38,945
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Current Liabilities$319
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
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 4

The organization adopted bylaw amendments on 9-30-20 to add a community representative to the membership of the board of directors.

Form 990, Page 6, Part VI, Line 8B

Advisory committees do not act on behalf of the governing body.

Form 990, Page 6, Part VI, Line 11B

Form 990 is distributed to the board for review prior to filing the final return.

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

All board members and employees are required to disclose any possible conflicts of interest to other members of the board and shall not vote or use their personal influence on any matter involving a possible conflict of interest.

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

The board reviews and approves changes to the executive director's compensation.

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

The board is responsible for reviewing compensation of all employees and contractors.

Form 990, Page 6, Part VI, Line 19

Kansas head start association makes their governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Kansas Head Start Association
EIN
48-1195593
Phone
7858563132
Address
832 PENNSYLVANIA 1007, LAWRENCE, KS 66044

Signing Officer

Name
Peggy Kelly
Title
Executive Director
Phone
7858563132
Signed
2021-03-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Peggy Kelly
Formed
1997
Legal Domicile
Ks
Voting Board Members
15
Independent Board Members
15
Employees
3
Volunteers
21

Preparer

Firm
Ss&c Solutions Inc
Address
3320 CLINTON PARKWAY COURT SUITE 1, LAWRENCE, KS 66047
Preparer
Michele C Hammann CPA
Phone
7858384484
Supplemental Narrative

Additional Explanations

Form 990

In spite of the global pandemic, the organization had many accomplishments during the year including the following: fully established the grassroots advocacy training cadre; grassroots advocacy presentations at regional conferences; kindergarten transition summit to promote and support community-based transition plans for children and families preparing to enter kindergarten; supporting head start programs through the pandemic; active participants in multiple statewide early childhood education efforts; kansas early childhood recommendations panel (charter member); led subgroup to develop kindergarten transition mou template; kansas workforce advisory group; and kansas childcare system improvement team. Schedule i - the early learning communities grant supports 8 sub-grantees working in 11 communities to enhance and increase the quality of early childhood services available within each community. Using a facilitated collective impact model each community has defined the set of community partners involved with early learning services. Key partners include head start, school district and special ed. Additional partners may vary but typically include parents as teachers. The resulting community strategic plan guides the blending, braiding of existing funds and securing of private cash match to integrate early learning services in the community.

Financial Statement Notes

Schedule D, Page 3, Part X

The association is exempt from income taxes under section 501(c)(3) of the internal revenue code as provided by a determination letter received from the internal revenue service. The association's income tax returns are subject to review and examination by u.s. Federal jurisdiction and the state of kansas. The association is not aware of any activities that are subject to tax on unrelated business income or excise or other taxes.

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IRS990/Form990PartVIISectionAGrp/TitleTxt8PRESIDENT EL
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt15SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
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IRS990/OtherExpensesGrp/Desc2MEALS
IRS990/OtherExpensesGrp/Desc3DUES & SUBSCRIPTIONS
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IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0100464
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 32,986
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01616010
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER CURRENT LIABILITIES
IRS990ScheduleD/RevenueNotReportedAmt0-3217
IRS990ScheduleD/RevenueSubtotalAmt01662048
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AS PROVIDED BY A DETERMINATION LETTER RECEIVED FROM THE INTERNAL REVENUE SERVICE. THE ASSOCIATION'S INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY U.S. FEDERAL JURISDICTION AND THE STATE OF KANSAS. THE ASSOCIATION IS NOT AWARE OF ANY ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME OR EXCISE OR OTHER TAXES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleI/RecipientTable/IRCSectionDesc4GOV
IRS990ScheduleI/RecipientTable/IRCSectionDesc5GOV
IRS990ScheduleI/RecipientTable/IRCSectionDesc6GOV

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.12$0.07$0.05$0.18$0.25$0.07
2024Detailed filing. Detailed filing data is available for this year.$0.17$0.05$0.12$0.18$0.25$0.07
2023Detailed filing. Detailed filing data is available for this year.$0.27$0.08$0.19$0.17$0.25$0.08
2022Detailed filing. Detailed filing data is available for this year.$0.32$0.03$0.29$1.23$1.30$0.07
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.18$0.39$1.62$1.65$0.03
2020Detailed filing. Detailed filing data is available for this year.$0.53$0.13$0.40$1.66$1.55$0.11
2019Detailed filing. Detailed filing data is available for this year.$0.55$0.25$0.29$1.72$1.71$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.51$0.23$0.28$1.49$1.53$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.55$0.24$0.31$1.75$1.69$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.43$0.18$0.25$1.72$1.72$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.45$0.20$0.25$1.68$1.73$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.57$0.26$0.30$1.25$1.26$0.02
2013Summary only. Only limited summary data is available for this year.$0.74$0.42$0.32$2.16$1.92$0.24
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.49$0.41$0.08$2.42
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.41$0.32$0.09$2.99
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.47$0.25$0.22$3.16