Liabilities / Assets
58th percentile
Higher debt load relative to assets than 58% of similar nonprofits.
Breckinridge-Grayson Programs Inc.
990 • Fiscal year 2017 • EIN 61-0677693
Refreshing map…
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.15x
Liabilities / Revenue
54th percentile
Higher debt load relative to revenue than 54% of similar nonprofits.
Net Margin
43rd percentile
Higher net margin than 43% of similar nonprofits.
Top Officer Pay
Score unavailable
This filing does not contain officer compensation rows.
Asset Growth
75th percentile
Faster asset growth than 75% of similar nonprofits.
Revenue Growth
71st percentile
Faster revenue growth than 71% of similar nonprofits.
Balance Sheet
Assets
Up$2,404,868
Up $308,048 (+15%) from 2016
Net Assets
Up$2,040,082
Up $58,921 (+3.0%) from 2016
Liabilities
Up$364,786
Up $249,127 (+215%) from 2016
Revenue And Expenses
Revenue
Up$3,054,629
Up $444,667 (+17%) from 2016
Expenses
Up$3,030,183
Up $375,868 (+14%) from 2016
Net Income
Up$24,446
Up $68,799 (+155%) from 2016
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jun 1, 2016 to May 31, 2017
- Signed
- Feb 7, 2018
- Return Version
- 2016v3.1
- Gross Receipts
- $3,057,009
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.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $1,540,376 | $1,566,068 | ▲ $25,692 |
| Investments Program Related | $410,384 | $445,661 | ▲ $35,277 |
| Pledges and Grants Receivable | $110,024 | $340,174 | ▲ $230,150 |
| Cash and Non-Interest-Bearing Accounts | $20,328 | $33,825 | ▲ $13,497 |
| Accounts Receivable | $15,708 | $19,140 | ▲ $3,432 |
| Total Assets | $2,096,820 | $2,404,868 | ▲ $308,048 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $68,857 | $315,632 | ▲ $246,775 |
| Other Liabilities | $46,802 | $49,154 | ▲ $2,352 |
| Total Liabilities | $115,659 | $364,786 | ▲ $249,127 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $1,570,777 | $1,594,421 | ▲ $23,644 |
| Permanently Rstr Net Assets | $410,384 | $445,661 | ▲ $35,277 |
| Total Net Assets Fund Balance | $1,981,161 | $2,040,082 | ▲ $58,921 |
| Total Liabilities and Net Assets / Fund Balance | $2,096,820 | $2,404,868 | ▲ $308,048 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $-13,370 | $3,392,908 | $3,379,538 |
| Other Land Buildings | $1,517,093 | $1,862,445 | $3,379,538 |
| Land | $62,345 | - | $62,345 |
| Investment Program Related Org | $445,661 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Valeria Hayes-hicks | Executive Di | FT | $86,814 | $86,814 |
| Julie Cox | Fiscal Admin | FT | $67,989 | $67,989 |
Board Members and Trustees
| Name | Title |
|---|---|
| Barbara Carden | Member |
| Carolyn Thomason | Member |
| Gail Alexander | Member |
| Kent Geary | Member |
| Linda Day | Member |
| Mary Hunt | Member |
| Michelle Williams | Member |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $2,915,405
- Program Service Revenue
- $135,451
- Investment Income
- $2,653
- Other Revenue
- $1,120
- Change in Net Assets
- $24,446
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $3,054,629
- Revenue Not Reported on Form 990
- $567,895
- Total Revenue per Audited Statements
- $3,622,524
- Total Revenue per Form 990
- $3,054,629
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $2,058,600 |
| Other Expenses | $971,583 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $1,388,687 | $253,161 | - | $1,641,848 |
| Occupancy | $160,601 | $12,890 | - | $173,491 |
| Comp Disqual Persons | $154,803 | - | - | $154,803 |
| Depreciation Depletion | $135,093 | - | - | $135,093 |
| Payroll Taxes | $111,907 | $18,700 | - | $130,607 |
| Other Employee Benefits | $87,870 | $13,228 | - | $101,098 |
| Office Expenses | $66,166 | $15,003 | - | $81,169 |
| Insurance | $67,402 | $3,010 | - | $70,412 |
| Other Expenses | $57,972 | - | - | $57,972 |
| All Other Expenses | $54,773 | - | - | $54,773 |
| Pension Plan Contributions | $24,467 | $5,777 | - | $30,244 |
| Advertising | $6,716 | - | - | $6,716 |
| Fees for Services Legal | $6,550 | - | - | $6,550 |
| Fees for Services Accounting | - | $6,500 | - | $6,500 |
| Travel | $1,785 | - | - | $1,785 |
| Total Functional Expenses | $2,701,914 | $328,269 | $0 | $3,030,183 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $3,562,801 |
| Expenses per Audited Statements | $3,030,183 |
| Total Expenses per Form 990 | $3,030,183 |
| Expenses Not Reported on Form 990 | $532,618 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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
| Liability | Amount |
|---|---|
| Employee Leave Payable | $18,622 |
| A/p - Accrued Payroll | $17,725 |
| State Withholding | $6,204 |
| City Withholding | $3,968 |
| Fica Withholding | $2,827 |
| Employee Health Payable | $2,268 |
| County Withholding | $1,653 |
| Federal Withholding | $1,251 |
| Employee Retirement Contributions | $1,185 |
| Aflac | $662 |
| Medicare Withholding | $661 |
| Employee Dental Payable | $410 |
| Vision Insurance Payable | $180 |
| Life Insurance Payable | $130 |
| Cincinnati Life Payable | $102 |
| United Way-employee Contributions | $15 |
| Workers Comp Liability | $-8,709 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- No
- 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
“A copy of the 990 is provided to the board chairman for review prior to filing. Any questions are resolved prior to filing.”
Form 990, Page 6, Part VI, Line 12C
“The fiscal administrator, executive director and board monitor monthly transactions for potential conflicts.”
Form 990, Page 6, Part VI, Line 15A
“Breckinridge grayson programs utilizes a pay scale that is reviewed on an annual basis, which provides a range of pay for each position. In addition, the taxpayer prepares a wage comparability study every 3 years that directs whether or not major changes to the pay scale should be made. To determine pay for an employee (including key employees), the executive director, along with the fiscal manager, look at the current budget, future budget projections, and the pay scale to determine pay, and use the pay scale as a guide. The taxpayer also uses experience and education of the potential employee as determining factors. The board of directors determines the salary of the executive directo, using the same tools.”
Form 990, Page 6, Part VI, Line 15B
“Breckinridge grayson programs utilizes a pay scale that is reviewed on an annual basis, which provides a range of pay for each position. In addition, the taxpayer prepares a wage comparability study every 3 years that directs whether or not major changes to the pay scale should be made. To determine pay for an employee (including key employees), the executive director, along with the fiscal manager, look at the current budget, future budget projections, and the pay scale to determine pay, and use the pay scale as a guide. The taxpayer also uses experience and education of the potential employee as determining factors. The board of directors determines the salary of the executive directo, using the same tools.”
Form 990, Page 6, Part VI, 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
- Valeria Hayes-hicks
- Title
- Executive Director
- Phone
- 2702594054
- Signed
- 2018-02-07
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Valeria Hayes-hicks
- Formed
- 1972
- Legal Domicile
- Ky
- Voting Board Members
- 8
- Independent Board Members
- 8
- Employees
- 99
- Volunteers
- 444
Preparer
- Firm
- Alexander Thompson Arnold Pllc
- Address
- 1735 FREDERICA ST, OWENSBORO, KY 42301
- Preparer
- Kris Kemp
- Phone
- 2706918981
Supplemental Narrative
Additional Explanations
FORM 990 - ORGANIZATION'S 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.”
Form 990, Part XI, Line 9
“Book to tax depreciation adjustment -802”
Financial Statement Notes
Schedule D, Page 3, Part X
“Breckinridge-grayson programs, inc. Is exempt under section 501(c)(3) of the internal revenue code. Effective april 1, 2009, the organization adopted the recognition requirements for uncertain income tax positions as required by generally accepted accounting principles, with no cumulative effect adjustment required. Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more-likely-than-not be sustained upon examination by taxing authorities. The organization has analyzed the tax positions taken in its filings with the internal revenue service. The organization believes that its income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse affect on the organization's financial condition, results of operations or cash flows. Accordingly, the organization has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions as of may 31, 2017. The organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The organization believes it is no longer subject to income tax examinations for years prior to 2014.”
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| IRS990/OtherExpensesGrp/Desc | 2 | FLEET MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 3 | SUPPLIES |
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| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 123778 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 65749 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 57972 |
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| IRS990/OtherExpensesGrp/TotalAmt | 2 | 65749 |
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| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 49154 |
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| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 130607 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 5777 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 24467 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 30244 |
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| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 340174 |
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| IRS990/ProgramServiceRevenueGrp/Desc | 0 | USDA NATIONAL SCHOOL LUNCH PR |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | STARS REVENUE |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 6350 |
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| IRS990/PYInvestmentIncomeAmt | 0 | 182 |
| IRS990/PYOtherExpensesAmt | 0 | 758865 |
| IRS990/PYOtherRevenueAmt | 0 | 3134 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 109881 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -44353 |
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| IRS990/PYTotalExpensesAmt | 0 | 2654315 |
| IRS990/PYTotalRevenueAmt | 0 | 2609962 |
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| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 719 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 604 |
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| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1943 |
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| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 27684 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 67117 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.99500 |
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| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 13836463 |
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| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 3002462 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 13836463 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 13905560 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | -13370 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 3392908 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 3379538 |
| IRS990ScheduleD/DonatedServicesAndUseFcltsAmt | 0 | 532618 |
| IRS990ScheduleD/DonatedServicesUseFcltsAmt | 0 | 532618 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 532618 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 3030183 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 0 | 445661 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 0 | PROGRAM RELATED INVESTMENTS |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd | 0 | F |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 62345 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 62345 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 35277 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 1517093 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 1862445 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 3379538 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 18622 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 17725 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 6204 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 3 | 3968 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 4 | 2827 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 5 | 2268 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 6 | 1653 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 7 | 1251 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 8 | 1185 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 9 | 662 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 10 | 661 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 11 | 410 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 12 | 180 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 13 | 130 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 14 | 102 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 15 | 15 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 16 | -8709 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | EMPLOYEE LEAVE PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | A/P - ACCRUED PAYROLL |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | STATE WITHHOLDING |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | CITY WITHHOLDING |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 4 | FICA WITHHOLDING |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 5 | EMPLOYEE HEALTH PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 6 | COUNTY WITHHOLDING |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 7 | FEDERAL WITHHOLDING |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 8 | EMPLOYEE RETIREMENT CONTRIBUTIONS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 9 | AFLAC |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 10 | MEDICARE WITHHOLDING |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 11 | EMPLOYEE DENTAL PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 12 | VISION INSURANCE PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 13 | LIFE INSURANCE PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 14 | CINCINNATI LIFE PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 15 | UNITED WAY-EMPLOYEE CONTRIBUTIONS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 16 | WORKERS COMP LIABILITY |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 567895 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 3054629 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | BRECKINRIDGE-GRAYSON PROGRAMS, INC. IS EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. EFFECTIVE APRIL 1, 2009, THE ORGANIZATION ADOPTED THE RECOGNITION REQUIREMENTS FOR UNCERTAIN INCOME TAX POSITIONS AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, WITH NO CUMULATIVE EFFECT ADJUSTMENT REQUIRED. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE ORGANIZATION HAS ANALYZED THE TAX POSITIONS TAKEN IN ITS FILINGS WITH THE INTERNAL REVENUE SERVICE. THE ORGANIZATION BELIEVES THAT ITS INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE AFFECT ON THE ORGANIZATION'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE ORGANIZATION HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AS OF MAY 31, 2017. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ORGANIZATION BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2014. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1566068 |
| IRS990ScheduleD/TotalBookValueProgramRltdAmt | 0 | 445661 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 3030183 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 49154 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 3054629 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 3622524 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 3562801 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | A COPY OF THE 990 IS PROVIDED TO THE BOARD CHAIRMAN FOR REVIEW PRIOR TO FILING. ANY QUESTIONS ARE RESOLVED PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE FISCAL ADMINISTRATOR, EXECUTIVE DIRECTOR AND BOARD MONITOR MONTHLY TRANSACTIONS FOR POTENTIAL CONFLICTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | BRECKINRIDGE GRAYSON PROGRAMS UTILIZES A PAY SCALE THAT IS REVIEWED ON AN ANNUAL BASIS, WHICH PROVIDES A RANGE OF PAY FOR EACH POSITION. IN ADDITION, THE TAXPAYER PREPARES A WAGE COMPARABILITY STUDY EVERY 3 YEARS THAT DIRECTS WHETHER OR NOT MAJOR CHANGES TO THE PAY SCALE SHOULD BE MADE. TO DETERMINE PAY FOR AN EMPLOYEE (INCLUDING KEY EMPLOYEES), THE EXECUTIVE DIRECTOR, ALONG WITH THE FISCAL MANAGER, LOOK AT THE CURRENT BUDGET, FUTURE BUDGET PROJECTIONS, AND THE PAY SCALE TO DETERMINE PAY, AND USE THE PAY SCALE AS A GUIDE. THE TAXPAYER ALSO USES EXPERIENCE AND EDUCATION OF THE POTENTIAL EMPLOYEE AS DETERMINING FACTORS. THE BOARD OF DIRECTORS DETERMINES THE SALARY OF THE EXECUTIVE DIRECTO, USING THE SAME TOOLS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | BRECKINRIDGE GRAYSON PROGRAMS UTILIZES A PAY SCALE THAT IS REVIEWED ON AN ANNUAL BASIS, WHICH PROVIDES A RANGE OF PAY FOR EACH POSITION. IN ADDITION, THE TAXPAYER PREPARES A WAGE COMPARABILITY STUDY EVERY 3 YEARS THAT DIRECTS WHETHER OR NOT MAJOR CHANGES TO THE PAY SCALE SHOULD BE MADE. TO DETERMINE PAY FOR AN EMPLOYEE (INCLUDING KEY EMPLOYEES), THE EXECUTIVE DIRECTOR, ALONG WITH THE FISCAL MANAGER, LOOK AT THE CURRENT BUDGET, FUTURE BUDGET PROJECTIONS, AND THE PAY SCALE TO DETERMINE PAY, AND USE THE PAY SCALE AS A GUIDE. THE TAXPAYER ALSO USES EXPERIENCE AND EDUCATION OF THE POTENTIAL EMPLOYEE AS DETERMINING FACTORS. THE BOARD OF DIRECTORS DETERMINES THE SALARY OF THE EXECUTIVE DIRECTO, USING THE SAME TOOLS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | ALL DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE MAINTAINED IN THE OFFICE OF THE FISCAL ADMINISTRATOR AND ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | BOOK TO TAX DEPRECIATION ADJUSTMENT -802 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XI, LINE 9 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | KY |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 2096820 |
| IRS990/TotalAssetsEOYAmt | 0 | 2404868 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2096820 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2017 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $2,404,868
- Liabilities
- $364,786
- Net assets
- $2,040,082
- Revenue
- $3,054,629
- Expenses
- $3,030,183
- Net income
- $24,446