Civic Intelligence

Wilmington Head Start Inc

EIN 51-0276298 • 501(c)3 • Wilmington, DE

Profile

Provide pre-school children of low income families with a comprehensive developmental program to meet their emotional, social, health, nutritional, and psychological needs.

100 W 10th Street Ste 1016Wilmington, DE 19801

www.wilmheadstart.org

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.50x

Higher debt load relative to assets than 83% of similar nonprofits.

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

Liabilities / Revenue

71st percentile

0.26x

Higher debt load relative to revenue than 71% of similar nonprofits.

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

Net Margin

31st percentile

-3.7%

Higher net margin than 31% of similar nonprofits.

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

Top Officer Pay

79th percentile

$106,651

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 2.2% of source-year revenue.

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

Asset Growth

85th percentile

33%

Faster asset growth than 85% of similar nonprofits.

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

Revenue Growth

38th percentile

1.4%

Faster revenue growth than 38% of similar nonprofits.

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

Assets

Up

$2,524,794

Up $620,369 (+33%) from 2022

Liabilities

Up

$1,265,095

Up $799,034 (+171%) from 2022

Net Assets

Down

$1,259,699

Down $178,665 (-12%) from 2022

Revenue

Up

$4,845,733

Up $67,875 (+1.4%) from 2022

Expenses

Up

$5,024,398

Up $278,477 (+5.9%) from 2022

Net Income

Down

-$178,665

Down $210,602 (-659%) from 2022

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2012: $1,219,755Liabilities 2012: $767,513Net Assets 2012: $452,2422012Assets 2013: $1,166,066Liabilities 2013: $596,813Net Assets 2013: $569,2532013Assets 2014: $1,337,485Liabilities 2014: $599,704Net Assets 2014: $737,7812014Assets 2015: $1,305,534Liabilities 2015: $569,481Net Assets 2015: $736,0532015Assets 2016: $1,422,523Liabilities 2016: $558,318Net Assets 2016: $864,2052016Assets 2017: $1,429,120Liabilities 2017: $453,483Net Assets 2017: $975,6372017Assets 2018: $1,727,391Liabilities 2018: $529,162Net Assets 2018: $1,198,2292018Assets 2019: $1,642,766Liabilities 2019: $404,244Net Assets 2019: $1,238,5222019Assets 2020: $1,848,609Liabilities 2020: $500,822Net Assets 2020: $1,347,7872020Assets 2021: $1,893,823Liabilities 2021: $487,396Net Assets 2021: $1,406,4272021Assets 2022: $1,904,425Liabilities 2022: $466,061Net Assets 2022: $1,438,3642022Assets 2023: $2,524,794Liabilities 2023: $1,265,095Net Assets 2023: $1,259,6992023

Highlighted filing

2023

Assets$2,524,794
Liabilities$1,265,095
Net Assets$1,259,699

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2012: $3,945,7202012Expenses 2013: $3,863,2662013Revenue 2014: $4,057,459Expenses 2014: $3,888,931Net Income 2014: $168,5282014Revenue 2015: $4,145,276Expenses 2015: $4,147,004Net Income 2015: -$1,7282015Revenue 2016: $4,291,383Expenses 2016: $4,163,232Net Income 2016: $128,1512016Revenue 2017: $4,393,518Expenses 2017: $4,282,086Net Income 2017: $111,4322017Revenue 2018: $4,820,905Expenses 2018: $4,598,313Net Income 2018: $222,5922018Revenue 2019: $4,763,876Expenses 2019: $4,723,583Net Income 2019: $40,2932019Revenue 2020: $5,104,162Expenses 2020: $4,994,897Net Income 2020: $109,2652020Revenue 2021: $4,607,695Expenses 2021: $4,549,055Net Income 2021: $58,6402021Revenue 2022: $4,777,858Expenses 2022: $4,745,921Net Income 2022: $31,9372022Revenue 2023: $4,845,733Expenses 2023: $5,024,398Net Income 2023: -$178,6652023

Highlighted filing

2023

Revenue$4,845,733
Expenses$5,024,398
Net Income-$178,665

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Mar 1, 2022 to Feb 28, 2023
Signed
Dec 16, 2024
Return Version
2022v5.0
Gross Receipts
$4,845,733
Mission and Program Overview

Mission

Provide pre-school children of low income families with

Provide pre-school children of low income families with a comprehensive developmental program to meet their emotional, social, health, nutritional, and psychological needs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,201,392$1,132,088▼ $69,304
Savings and Temporary Cash Investments$211,007$277,259▲ $66,252
Pledges and Grants Receivable$349,166$131,139▼ $218,027
Prepaid Expenses and Deferred Charges$122,860$104,225▼ $18,635
Cash and Non-Interest-Bearing Accounts-$1-
Total Assets$1,904,425$2,524,794▲ $620,369
Other Assets Total$20,000$880,082▲ $860,082
Liabilities
Other Liabilities$66,759$928,217▲ $861,458
Accounts Payable and Accrued Expenses$321,104$300,778▼ $20,326
Mortgage Notes Payable Secured by Investment Property$71,345$29,410▼ $41,935
Deferred Revenue$6,853$6,690▼ $163
Total Liabilities$466,061$1,265,095▲ $799,034
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,427,242$1,259,699▼ $167,543
Net Assets With Donor Restrictions$11,122$0▼ $11,122
Total Net Assets Fund Balance$1,438,364$1,259,699▼ $178,665
Total Liabilities and Net Assets / Fund Balance$1,904,425$2,524,794▲ $620,369

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$242,987$631,388$874,375
Leasehold Improvements$342,698$74,531$417,229
Land$290,000-$290,000
Other Land Buildings$166,549$99,029$265,578
Equipment$89,854$123,301$213,155
Other Assets Org$860,082--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Shariese MooreExecutive DirectorFT$81,090$1,040$82,130

Board Members and Trustees

NameTitle
Charles Knothe EsqChairperson
Brenda Byers Collins EsqBoard Member
Carlos DipresBoard Member
Linda WhiteheadBoard Member
Kareem GrantPolicy Council Liaison
John McmenaminTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,448,595
Program Service Revenue
$396,218
Investment Income
$308
Other Revenue
$612
All Other Contributions
$46,756
Change in Net Assets
$-178,665

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeReported Amount
Other Non Cash Contri Table$27,760
Total Noncash Contributions$27,760

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,845,733
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$4,845,733
Total Revenue per Form 990
$4,845,733
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,694,222
Other Expenses$1,330,176
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,602,166$467,923-$3,070,089
Occupancy$442,758$42,622-$485,380
Office Expenses$328,036$42,205-$370,241
Other Employee Benefits$250,433$48,814-$299,247
Payroll Taxes$241,662$54,731-$296,393
Fees for Services Other$201,776$38,097-$239,873
Conferences and Meetings$67,377$2,274-$69,651
Depreciation Depletion$69,304--$69,304
Insurance$46,796$3,117-$49,913
Current Officers, Directors, Trustees, and Key Employees$18,003$3,250-$21,253
Travel$13,966--$13,966
Pension Plan Contributions$4,885$2,355-$7,240
Advertising$3,804$2,098-$5,902
Interest$3,128--$3,128
Other Expenses$78--$78
Total Functional Expenses$4,316,912$707,486$0$5,024,398

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,024,398
Total Expenses per Audited Statements$5,024,398
Total Expenses per Form 990$5,024,398
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Lease Liability$860,082
Compensated Absences$68,135
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 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 federal form 990 is reviewed and approved by the board of directors prior to filing with the irs.

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

All interested parties are informed of the conflict of interest policy upon membership and employment. The policy is part of the organization's by-laws and are reviewed and updated annually. Interested parties are defined as the board of directors, policy council members, management, and staff. Membership rosters and staff listing are reviewed periodically to assure that there are no conflicts of interest. Bidding procedures are established when costs are substantial.

Form 990, Part VI, Section B, Line 15

The only salary increase for the executive director is the cost of living adjustment which is provided in the budget. The percentage increase is standard for all employees. The board reviews and approves the direcotr's salary and also performs a salary survey to ensure that the salary is consitant with similar organizations. The only salary increases for key employees is the cost of living adjustment which is provided in the budget and is the same for all employees. The board of directors receive no salary for their service.

Form 990, Part VI, Section C, Line 18

The organization's federal form 990 is available at www.guidestar.org.

Form 990, Part VI, Section C, Line 19

Documents are made available upon request and the meetings of the board of directors are open to the general public.

Filing and Contact Details

Filer

Filer Name
Wilmington Head Start Inc
EIN
51-0276298
Phone
3024213620
Address
100 W 10TH STREET STE 1016, WILMINGTON, DE 19801

Signing Officer

Name
Lamont Allen
Title
Director of Finance
Phone
3024213620
Signed
2024-12-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lamont Allen
Formed
1996
Legal Domicile
De
Voting Board Members
6
Independent Board Members
6
Employees
82
Volunteers
23

Preparer

Firm
Wheeler Wolfenden & Dwares Pa
Address
4550 LINDEN HILL ROAD STE 201, WILMINGTON, DE 19808
Preparer
Kathleen Corcoran CPA
Phone
3022548240
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The process for the oversight of the audit and selection of an independent accountant has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

The organization is a not-for-profit organization that is exempt from income taxes under section 501(c)(3) of the internal revenue code and, therefore, has made no provisions for federal income taxes in the accompanying financial statements. In addition, the organization has been determined by the internal revenue service not to be a private foundation within the meaning of section 509(a) of the internal revenue code. The organization adopted asc 740-10, income taxes, as it relates to uncertain tax positions. Management has reviewed its current and past federal income tax positions and has determined, based on clear and unambiguous tax law and regulations, that the tax positions taken are certain and that there is no likelihood that a material tax assessment would be made if a respective government agency examined tax returns subject to audit. Accordingly, no provision for the effects of uncertain tax positions has been recorded. Currently, the 2019, 2020, and 2021 tax years are open and subject to examination by the internal revenue service. However, the organization is not currently under audit nor has the organization been contacted by this jurisdiction. There was no interest or penalty related to income taxes included in the organization's financial statements for 2021 and 2022.

Raw XML AppendixShowing 400 of 453 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.

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IRS990/OtherExpensesGrp/TotalAmt019304
IRS990/OtherExpensesGrp/TotalAmt13436
IRS990/OtherExpensesGrp/TotalAmt278
IRS990/OtherLiabilitiesGrp/BOYAmt066759
IRS990/OtherLiabilitiesGrp/EOYAmt0928217
IRS990/OtherRevenueTotalAmt0612
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0467923
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02602166
IRS990/OtherSalariesAndWagesGrp/TotalAmt03070089
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt054731
IRS990/PayrollTaxesGrp/ProgramServicesAmt0241662
IRS990/PayrollTaxesGrp/TotalAmt0296393
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt02355
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt04885
IRS990/PensionPlanContributionsGrp/TotalAmt07240
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0349166
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0131139
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0122860
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0104225
IRS990/PrincipalOfficerNm0LAMONT ALLEN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0PURCHASE OF CARE - STA
IRS990/ProgramServiceRevenueGrp/Desc1PARENT COPAY - EXTENDE
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt124867
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0371351
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt124867
IRS990/ProgSrvcAccomActy2Grp/Desc0CHILD CARE FOOD PROGRAM - PROVIDES MEALS FOR CHILDREN PARTICIPATING IN THE HEAD START PROGRAM.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0359285
IRS990/ProgSrvcAccomActy3Grp/Desc0EXTENDED DAY CARE - A STATE FUNDED PROGRAM PROVIDING A SAFE PLACE FOR CHILDREN AFTER HEAD START PROGRAM HOURS END.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0205641
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0396218
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt04570412
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0108
IRS990/PYOtherExpensesAmt01213722
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0207338
IRS990/PYRevenuesLessExpensesAmt031937
IRS990/PYSalariesCompEmpBnftPaidAmt03532199
IRS990/PYTotalExpensesAmt04745921
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04777858
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-178665
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0211007
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0277259
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt04844813
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt04777750
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt04607523
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt05080831
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt04257894
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt023568811
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0308
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0108
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0172
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0197
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0192
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0977
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0612
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt03134
IRS990ScheduleA/OtherIncome170Grp/TotalAmt03746
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99980
IRS990ScheduleA/PublicSupportPY170Pct00.99980
IRS990ScheduleA/PublicSupportTotal170Amt023568811
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt04844813
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt04777750
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt04607523
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt05080831
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt04257894
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt023568811
IRS990ScheduleA/TotalSupportAmt023573534
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/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0242987
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0631388
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0874375
IRS990ScheduleD/EquipmentGrp/BookValueAmt089854
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0123301
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0213155
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt05024398
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0290000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0290000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0342698
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt074531
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0417229
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt020000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1860082
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SECURITY DEPOSIT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1RIGHT OF USE ASSET
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0166549
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt099029
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0265578
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt068135
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1860082
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0COMPENSATED ABSENCES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1LEASE LIABILITY
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt04845733
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND, THEREFORE, HAS MADE NO PROVISIONS FOR FEDERAL INCOME TAXES IN THE ACCOMPANYING FINANCIAL STATEMENTS. IN ADDITION, THE ORGANIZATION HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION ADOPTED ASC 740-10, INCOME TAXES, AS IT RELATES TO UNCERTAIN TAX POSITIONS. MANAGEMENT HAS REVIEWED ITS CURRENT AND PAST FEDERAL INCOME TAX POSITIONS AND HAS DETERMINED, BASED ON CLEAR AND UNAMBIGUOUS TAX LAW AND REGULATIONS, THAT THE TAX POSITIONS TAKEN ARE CERTAIN AND THAT THERE IS NO LIKELIHOOD THAT A MATERIAL TAX ASSESSMENT WOULD BE MADE IF A RESPECTIVE GOVERNMENT AGENCY EXAMINED TAX RETURNS SUBJECT TO AUDIT. ACCORDINGLY, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED. CURRENTLY, THE 2019, 2020, AND 2021 TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. HOWEVER, THE ORGANIZATION IS NOT CURRENTLY UNDER AUDIT NOR HAS THE ORGANIZATION BEEN CONTACTED BY THIS JURISDICTION. THERE WAS NO INTEREST OR PENALTY RELATED TO INCOME TAXES INCLUDED IN THE ORGANIZATION'S FINANCIAL STATEMENTS FOR 2021 AND 2022.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01132088
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0880082
IRS990ScheduleD/TotalExpensesPerForm990Amt05024398
IRS990ScheduleD/TotalLiabilityAmt0928217
IRS990ScheduleD/TotalRevenuePerForm990Amt04845733
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04845733
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05024398
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt00
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0INKIND REVENUE
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt027760
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FEDERAL FORM 990 IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL INTERESTED PARTIES ARE INFORMED OF THE CONFLICT OF INTEREST POLICY UPON MEMBERSHIP AND EMPLOYMENT. THE POLICY IS PART OF THE ORGANIZATION'S BY-LAWS AND ARE REVIEWED AND UPDATED ANNUALLY. INTERESTED PARTIES ARE DEFINED AS THE BOARD OF DIRECTORS, POLICY COUNCIL MEMBERS, MANAGEMENT, AND STAFF. MEMBERSHIP ROSTERS AND STAFF LISTING ARE REVIEWED PERIODICALLY TO ASSURE THAT THERE ARE NO CONFLICTS OF INTEREST. BIDDING PROCEDURES ARE ESTABLISHED WHEN COSTS ARE SUBSTANTIAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ONLY SALARY INCREASE FOR THE EXECUTIVE DIRECTOR IS THE COST OF LIVING ADJUSTMENT WHICH IS PROVIDED IN THE BUDGET. THE PERCENTAGE INCREASE IS STANDARD FOR ALL EMPLOYEES. THE BOARD REVIEWS AND APPROVES THE DIRECOTR'S SALARY AND ALSO PERFORMS A SALARY SURVEY TO ENSURE THAT THE SALARY IS CONSITANT WITH SIMILAR ORGANIZATIONS. THE ONLY SALARY INCREASES FOR KEY EMPLOYEES IS THE COST OF LIVING ADJUSTMENT WHICH IS PROVIDED IN THE BUDGET AND IS THE SAME FOR ALL EMPLOYEES. THE BOARD OF DIRECTORS RECEIVE NO SALARY FOR THEIR SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S FEDERAL FORM 990 IS AVAILABLE AT WWW.GUIDESTAR.ORG.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE MADE AVAILABLE UPON REQUEST AND THE MEETINGS OF THE BOARD OF DIRECTORS ARE OPEN TO THE GENERAL PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PROCESS FOR THE OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.
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 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01904425
IRS990/TotalAssetsEOYAmt02524794
IRS990/TotalAssetsGrp/BOYAmt01904425
IRS990/TotalAssetsGrp/EOYAmt02524794
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt04448595
IRS990/TotalEmployeeCnt082
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0707486
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04316912
IRS990/TotalFunctionalExpensesGrp/TotalAmt05024398
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0466061
IRS990/TotalLiabilitiesEOYAmt01265095
IRS990/TotalLiabilitiesGrp/BOYAmt0466061
IRS990/TotalLiabilitiesGrp/EOYAmt01265095
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01438364
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01259699
IRS990/TotalOtherCompensationAmt01040

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