Civic Intelligence

Breckinridge-Grayson Programs Inc

EIN 61-0677693 • 501(c)3 • Leitchfield, KY

Profile

HEAD START PROGRAM

Refreshing map…

201 E Walnut StLeitchfield, KY 42754

www.breckgrayson.com

Siviq Scores

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

Liabilities / Assets

37th percentile

0.06x

Higher debt load relative to assets than 37% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

26th percentile

0.05x

Higher debt load relative to revenue than 26% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

75th percentile

23%

Higher net margin than 75% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

28th percentile

$0

Higher top officer pay than 28% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

88th percentile

35%

Faster asset growth than 88% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

30th percentile

-2.6%

Faster revenue growth than 30% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Assets

Up

$5,103,600

Up $1,336,955 (+35%) from 2024

Liabilities

Down

$287,418

Down $105,374 (-27%) from 2024

Net Assets

Up

$4,816,182

Up $1,442,329 (+43%) from 2024

Revenue

Down

$6,280,960

Down $168,123 (-2.6%) from 2024

Expenses

Down

$4,866,558

Down $859,630 (-15%) from 2024

Net Income

Up

$1,414,402

Up $691,507 (+96%) from 2024

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $2,738,901Liabilities 2011: $235,080Net Assets 2011: $2,503,8212011Assets 2012: $2,479,194Liabilities 2012: $69,496Net Assets 2012: $2,409,6982012Assets 2013: $2,413,340Liabilities 2013: $115,937Net Assets 2013: $2,297,4032013Assets 2014: $2,364,827Liabilities 2014: $213,841Net Assets 2014: $2,150,9862014Assets 2015: $2,153,242Liabilities 2015: $92,980Net Assets 2015: $2,060,2622015Assets 2016: $2,096,820Liabilities 2016: $115,659Net Assets 2016: $1,981,1612016Assets 2017: $2,404,868Liabilities 2017: $364,786Net Assets 2017: $2,040,0822017Assets 2018: $2,861,932Liabilities 2018: $548,437Net Assets 2018: $2,313,4952018Assets 2019: $2,834,822Liabilities 2019: $368,942Net Assets 2019: $2,465,8802019Assets 2020: $2,827,846Liabilities 2020: $242,647Net Assets 2020: $2,585,1992020Assets 2021: $2,965,719Liabilities 2021: $435,643Net Assets 2021: $2,530,0762021Assets 2023: $2,876,985Liabilities 2023: $297,569Net Assets 2023: $2,579,4162023Assets 2024: $3,766,645Liabilities 2024: $392,792Net Assets 2024: $3,373,8532024Assets 2025: $5,103,600Liabilities 2025: $287,418Net Assets 2025: $4,816,1822025

Highlighted filing

2025

Assets$5,103,600
Liabilities$287,418
Net Assets$4,816,182

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $3,335,932Expenses 2011: $3,448,026Net Income 2011: -$112,0942011Revenue 2012: $3,000,507Expenses 2012: $3,114,233Net Income 2012: -$113,7262012Revenue 2013: $3,030,750Expenses 2013: $3,168,003Net Income 2013: -$137,2532013Revenue 2014: $2,908,311Expenses 2014: $3,054,728Net Income 2014: -$146,4172014Revenue 2015: $2,589,163Expenses 2015: $2,711,121Net Income 2015: -$121,9582015Revenue 2016: $2,609,962Expenses 2016: $2,654,315Net Income 2016: -$44,3532016Revenue 2017: $3,054,629Expenses 2017: $3,030,183Net Income 2017: $24,4462017Revenue 2018: $3,757,689Expenses 2018: $3,527,050Net Income 2018: $230,6392018Revenue 2019: $3,696,988Expenses 2019: $3,560,139Net Income 2019: $136,8492019Revenue 2020: $3,995,704Expenses 2020: $3,839,191Net Income 2020: $156,5132020Revenue 2021: $4,051,162Expenses 2021: $4,132,577Net Income 2021: -$81,4152021Revenue 2023: $4,667,867Expenses 2023: $4,744,478Net Income 2023: -$76,6112023Revenue 2024: $6,449,083Expenses 2024: $5,726,188Net Income 2024: $722,8952024Revenue 2025: $6,280,960Expenses 2025: $4,866,558Net Income 2025: $1,414,4022025

Highlighted filing

2025

Revenue$6,280,960
Expenses$4,866,558
Net Income$1,414,402

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.10$0.29$4.82$6.28$4.87$1.41
2024Summary only. Only limited summary data is available for this year.$3.77$0.39$3.37$6.45$5.73$0.72
2023Summary only. Only limited summary data is available for this year.$2.88$0.30$2.58$4.67$4.74$0.08
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.97$0.44$2.53$4.05$4.13$0.08
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.83$0.24$2.59$4.00$3.84$0.16
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.83$0.37$2.47$3.70$3.56$0.14
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.86$0.55$2.31$3.76$3.53$0.23
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.40$0.36$2.04$3.05$3.03$0.02
2016Detailed filing. Detailed filing data is available for this year.$2.10$0.12$1.98$2.61$2.65$0.04
2015Detailed filing. Detailed filing data is available for this year.$2.15$0.09$2.06$2.59$2.71$0.12
2014Detailed filing. Detailed filing data is available for this year.$2.36$0.21$2.15$2.91$3.05$0.15
2013Summary only. Only limited summary data is available for this year.$2.41$0.12$2.30$3.03$3.17$0.14
2012Summary only. Only limited summary data is available for this year.$2.48$0.07$2.41$3.00$3.11$0.11
2011Summary only. Only limited summary data is available for this year.$2.74$0.24$2.50$3.34$3.45$0.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2024 to May 31, 2025
Signed
Dec 12, 2025
Return Version
2024v5.5
Gross Receipts
$6,280,960
Mission and Program Overview

Mission

Breckinridge-grayson programs, inc. Offers head start services to 3 and 4 year old children and their families with the overall goal to have children and their families ready to transition to their next educational setting- school.

Breckinridge-Grayson Programs, Inc. offers head start services to three and four year old children and their familes with the overall goal to have children and their families ready to transition to their next educational setting school.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,027,710$3,672,768▲ $1,645,058
Investments Program Related$663,778$691,707▲ $27,929
Pledges and Grants Receivable$193,471$553,026▲ $359,555
Cash and Non-Interest-Bearing Accounts$881,686$186,099▼ $695,587
Total Assets$3,766,645$5,103,600▲ $1,336,955
Liabilities
Accounts Payable and Accrued Expenses$258,668$146,467▼ $112,201
Other Liabilities$134,124$140,951▲ $6,827
Total Liabilities$392,792$287,418▼ $105,374
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,710,075$4,124,475▲ $1,414,400
Net Assets With Donor Restrictions$663,778$691,707▲ $27,929
Total Net Assets Fund Balance$3,373,853$4,816,182▲ $1,442,329
Total Liabilities and Net Assets / Fund Balance$3,766,645$5,103,600▲ $1,336,955

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,510,373$1,712,294$3,222,667
Equipment$2,094,815$559,127$2,653,942
Buildings$1,235$146,881$148,116
Land$66,345-$66,345
Investment Program Related Org$691,707--
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$6,082,829
Program Service Revenue
$187,235
Investment Income
$10,896
Other Revenue
$0
All Other Contributions
$699
Change in Net Assets
$1,414,402
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,771,824
Other Expenses$1,094,734
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,745,429$446,930-$3,192,359
Other Employee Benefits$295,170$48,051-$343,221
Occupancy$232,534$17,503-$250,037
Payroll Taxes$203,170$33,074-$236,244
Depreciation Depletion$234,419--$234,419
Office Expenses$118,807$26,079-$144,886
Other Expenses$58,104--$58,104
All Other Expenses$54,146--$54,146
Fees for Services Accounting-$17,510-$17,510
Fees for Services Legal$3,335--$3,335
Advertising$1,738--$1,738
Travel$1,388--$1,388
Insurance$797$33-$830
Total Functional Expenses$4,277,378$589,180$0$4,866,558
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 Accrued Liabilities$86,221
Accrued Salaries and Wages Payable$54,730
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Other officer compensation reviewed
No
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

990 is sent to management by accountant for management's review and approval prior to filing.

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

The fiscal administrator, executive director and board monitor monthlytransactions for potential conflicts.

Form 990, Part VI, Section C, line 19

All documents, policies and financial statements are maintained in the office of the fiscal administrator and are available for public inspection upon request.

Filing and Contact Details

Filer

Filer Name
Breckinridge-Grayson Programs Inc
EIN
61-0677693
Phone
2702594054
Address
201 E Walnut St, Leitchfield, KY 42754

Signing Officer

Name
Julie Cox
Title
Fiscal Administrator
Phone
2702594054
Signed
2025-12-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Valeria Hayes-Hicks
Formed
1972
Legal Domicile
Ky
Voting Board Members
6
Independent Board Members
6
Employees
118
Volunteers
343

Preparer

Firm
ATA Advisory LLC
Address
300 Southtown Blvd Ste 3, Owensboro, KY 42303
Preparer
Kristopher Kemp
Phone
2706918981
Raw XML Appendix384 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
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IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt09410
IRS990/PYOtherExpensesAmt01398892
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0180328
IRS990/PYRevenuesLessExpensesAmt0722895
IRS990/PYSalariesCompEmpBnftPaidAmt04327296
IRS990/PYTotalExpensesAmt05726188
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt06449083
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt01414402
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd01
IRS990/RevenueAmt0198131
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt06082829
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt06259345
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt04491883
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt04243170
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt03955312
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt025032539
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0806473
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt025032539
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt06082829
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt06259345
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt04491883
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt04243170
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt03955312
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt025032539
IRS990ScheduleA/TotalSupportAmt025032539
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01235
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0146881
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0148116
IRS990ScheduleD/EquipmentGrp/BookValueAmt02094815
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0559127
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02653942
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt0691707
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0Investment - KY Head Start Unemployment
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0F
IRS990ScheduleD/LandGrp/BookValueAmt066345
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt066345
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01510373
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01712294
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt03222667
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt054730
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt186221
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Accrued Salaries and Wages Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Other Accrued Liabilities
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03672768
IRS990ScheduleD/TotalBookValueProgramRltdAmt0691707
IRS990ScheduleD/TotalLiabilityAmt0140951
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0990 is sent to management by accountant for management's review and approval prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FISCAL ADMINISTRATOR, EXECUTIVE DIRECTOR AND BOARD MONITOR MONTHLYTRANSACTIONS FOR POTENTIAL CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE MAINTAINED IN THE OFFICE OF THE FISCAL ADMINISTRATOR AND ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
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 C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0KY
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03766645
IRS990/TotalAssetsEOYAmt05103600
IRS990/TotalAssetsGrp/BOYAmt03766645
IRS990/TotalAssetsGrp/EOYAmt05103600
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt06082829
IRS990/TotalEmployeeCnt0118
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0589180
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04277378
IRS990/TotalFunctionalExpensesGrp/TotalAmt04866558
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0392792
IRS990/TotalLiabilitiesEOYAmt0287418
IRS990/TotalLiabilitiesGrp/BOYAmt0392792
IRS990/TotalLiabilitiesGrp/EOYAmt0287418
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03373853
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04816182
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt04277378
IRS990/TotalProgramServiceRevenueAmt0187235
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0198131
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt06280960
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0343
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03766645
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05103600
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt01388
IRS990/TravelGrp/TotalAmt01388
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0201 E Walnut St
IRS990/USAddress/CityNm0Leitchfield
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd042754
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0http://www.breckgrayson.com
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Julie Cox
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Fiscal Administrator
ReturnHeader/BusinessOfficerGrp/PhoneNum02702594054
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Breckinridge-Grayson Programs Inc
ReturnHeader/Filer/BusinessNameControlTxt0BREC
ReturnHeader/Filer/EIN0610677693
ReturnHeader/Filer/PhoneNum02702594054
ReturnHeader/Filer/USAddress/AddressLine1Txt0201 E Walnut St
ReturnHeader/Filer/USAddress/CityNm0Leitchfield
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd042754
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0934967814
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ATA Advisory LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0300 Southtown Blvd Ste 3
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Owensboro
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd042303
ReturnHeader/PreparerPersonGrp/PhoneNum02706918981
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kristopher Kemp
ReturnHeader/ReturnTs02026-02-07T20:13:57-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-06-01
ReturnHeader/TaxPeriodEndDt02025-05-31
ReturnHeader/TaxYr02024

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