Civic Intelligence

Breckinridge-Grayson Programs Inc.

990 • Fiscal year 2024 • EIN 61-0677693

Jun 01, 2023 to May 31, 2024 • Filed on Oct 14, 2024

Organization ProfileWWW.BRECKGRAYSON.COM

View Organization Page

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201 E Walnut StLeitchfield, KY 42754

(270) 259-4054

Siviq Scores

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

Liabilities / Assets

47th percentile

0.10x

Higher debt load relative to assets than 47% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

30th percentile

0.06x

Higher debt load relative to revenue than 30% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

63rd percentile

11%

Higher net margin than 63% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

50th percentile

$129,595

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 2.0% of source-year revenue.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

86th percentile

31%

Faster asset growth than 86% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

79th percentile

38%

Faster revenue growth than 79% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets47th percentile

Assets

Flat

$3,766,645

Flat from 2024

Net Assets

Flat

$3,373,853

Flat from 2024

Liabilities

Flat

$392,792

Flat from 2024

Revenue And Expenses
Liabilities / Revenue30th percentileNet Margin63rd percentile

Revenue

Flat

$6,449,083

Flat from 2024

Expenses

Flat

$5,726,188

Flat from 2024

Net Income

Flat

$722,895

Flat from 2024

Historical Trend

Balance Sheet Trend

Asset Growth86th percentile

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

$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 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

2024

Assets$3,766,645
Liabilities$392,792
Net Assets$3,373,853
Open 2024 Filing

Operations Trend

Revenue Growth79th percentile

Revenue, expenses, and net income across loaded years, with this 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 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

2024

Revenue$6,449,083
Expenses$5,726,188
Net Income$722,895
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2023 to May 31, 2024
Signed
Oct 14, 2024
Return Version
2023v5.0
Gross Receipts
$6,449,083
Mission and Program Overview

Mission

Breckinridge-Grayson Programs, INC. offers head start services to three and four 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
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,843,822$2,027,710▲ $183,888
Cash and Non-Interest-Bearing Accounts$182,321$881,686▲ $699,365
Investments Program Related$592,236$663,778▲ $71,542
Pledges and Grants Receivable$258,606$193,471▼ $65,135
Total Assets$2,876,985$3,766,645▲ $889,660
Liabilities
Accounts Payable and Accrued Expenses$187,816$258,668▲ $70,852
Other Liabilities$109,753$134,124▲ $24,371
Total Liabilities$297,569$392,792▲ $95,223
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,987,180$2,710,075▲ $722,895
Net Assets With Donor Restrictions$592,236$663,778▲ $71,542
Total Net Assets Fund Balance$2,579,416$3,373,853▲ $794,437
Total Liabilities and Net Assets / Fund Balance$2,876,985$3,766,645▲ $889,660

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,525,740$1,760,240$3,285,980
Equipment$435,625$1,060,742$1,496,367
Land$66,345-$66,345
Investment Program Related Org$663,778--
Compensation and Service Providers
Top Officer Pay50th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Valeria Hayes-hicksExecutive DiFT$129,595$129,595
Julie CoxFiscal AdminFT$115,467$115,467

Board Members and Trustees

NameTitle
Barbara CardenMember
Carolyn ThomasonMember
Elisha ClarkMember
Linda DayMember
Mary HuntMember
Mikayla ThorntonMember
Revenue and Support

Revenue Composition

Contributions and Grants
$6,259,345
Program Service Revenue
$180,328
Investment Income
$9,410
Other Revenue
$0
All Other Contributions
$1,825,412
Change in Net Assets
$722,895
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,327,296
Other Expenses$1,398,892
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,182,381$518,062-$3,700,443
Other Employee Benefits$301,869$49,142-$351,011
Occupancy$278,055$20,929-$298,984
Payroll Taxes$237,224$38,618-$275,842
Depreciation Depletion$167,286--$167,286
Office Expenses$100,288$22,014-$122,302
Insurance$106,106$4,421-$110,527
Fees for Services Accounting-$99,648-$99,648
Other Expenses$76,394--$76,394
All Other Expenses$62,702--$62,702
Fees for Services Legal$18,980--$18,980
Advertising$1,447--$1,447
Travel$958--$958
Total Functional Expenses$4,973,354$752,834$0$5,726,188
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 Liabilities$134,124
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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

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

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

“No review was or will be conducted.”

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 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
2024-10-14

Organization Details

Principal Officer
Valeria Hayes-hicks
Formed
1972
Legal Domicile
Ky
Voting Board Members
6
Independent Board Members
6
Employees
124
Volunteers
326

Preparer

Firm
Ata Pllc
Address
300 FIRST STREET, HENDERSON, KY 42420
Preparer
Kris a Kemp
Phone
2708271577
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Breckinridge-grayson programs, inc. Offers head start services to three and four 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

“Rounding discrepiancy 0 depreciation adjustment 0 book-tax depreciation 0 unrealized gain(loss) 0”

Raw XML Appendix376 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/PYTotalExpensesAmt04744478
IRS990/PYTotalRevenueAmt04667867
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0true
IRS990/RevenueAmt0180328
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt04243170
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt03955312
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt03864581
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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0739465
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt03955312
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt03864581
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IRS990ScheduleD/BuildingsGrp/BookValueAmt01525740
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01760240
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03285980
IRS990ScheduleD/EquipmentGrp/BookValueAmt0435625
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01060742
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01496367
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt0663778
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0INVESTMENT-KY HEAD START UNEMPLOYMEN
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0F
IRS990ScheduleD/LandGrp/BookValueAmt066345
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt066345
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0134124
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02027710
IRS990ScheduleD/TotalBookValueProgramRltdAmt0663778
IRS990ScheduleD/TotalLiabilityAmt0134124
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IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BRECKINRIDGE-GRAYSON PROGRAMS, INC. OFFERS HEAD START SERVICES TO THREE AND FOUR 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/ExplanationTxt1990 IS SENT TO MANAGEMENT BY ACCOUNTANT FOR MANAGEMENT'S REVIEW AND APPROVAL PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FISCAL ADMINISTRATOR, EXECUTIVE DIRECTOR AND BOARD MONITOR MONTHLY TRANSACTIONS FOR POTENTIAL CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE MAINTAINED IN THE OFFICE OF THE FISCAL ADMINISTRATOR AND ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ROUNDING DISCREPIANCY 0 DEPRECIATION ADJUSTMENT 0 BOOK-TAX DEPRECIATION 0 UNREALIZED GAIN(LOSS) 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt03766645
IRS990/TotalAssetsGrp/BOYAmt02876985
IRS990/TotalAssetsGrp/EOYAmt03766645
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt06259345
IRS990/TotalEmployeeCnt0124
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0752834
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04973354
IRS990/TotalFunctionalExpensesGrp/TotalAmt05726188
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0297569
IRS990/TotalLiabilitiesEOYAmt0392792
IRS990/TotalLiabilitiesGrp/BOYAmt0297569
IRS990/TotalLiabilitiesGrp/EOYAmt0392792
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03373853
IRS990/TotalProgramServiceExpensesAmt04973354
IRS990/TotalProgramServiceRevenueAmt0180328
IRS990/TotalReportableCompFromOrgAmt0245062
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0189738
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt06449083
IRS990/TotalVolunteersCnt0326
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02876985
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03766645
IRS990/TravelGrp/ProgramServicesAmt0958
IRS990/TravelGrp/TotalAmt0958
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0HTTP://WWW.BRECKGRAYSON.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JULIE COX
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FISCAL ADMINISTRATOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02702594054
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-10-14
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/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0621110839
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ATA PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0300 FIRST STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HENDERSON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd042420
ReturnHeader/PreparerPersonGrp/PhoneNum02708271577
ReturnHeader/PreparerPersonGrp/PreparationDt02024-10-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KRIS A KEMP
ReturnHeader/ReturnTs02024-10-29T16:11:50-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-06-01
ReturnHeader/TaxPeriodEndDt02024-05-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,766,645
Liabilities
$392,792
Net assets
$3,373,853
Revenue
$6,449,083
Expenses
$5,726,188
Net income
$722,895
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
2024Detailed filing. Detailed filing data is available for this year.$3.77$0.39$3.37$6.45$5.73$0.72
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