Civic Intelligence

Head Start Inc.

990 • Fiscal year 2019 • EIN 81-0398508

Jul 01, 2018 to Jun 30, 2019 • Filed on May 13, 2020

615 North 19th StreetBillings, MT 59101

(406) 869-1216

Siviq Scores

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

Liabilities / Assets

74th percentile

0.33x

Higher debt load relative to assets than 74% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

68th percentile

0.23x

Higher debt load relative to revenue than 68% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

46th percentile

1.9%

Higher net margin than 46% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

63rd percentile

8.1%

Faster asset growth than 63% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

22nd percentile

-10%

Faster revenue growth than 22% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$2,965,908

Up $223,072 (+8.1%) from 2018

Net Assets

Up

$1,977,786

Up $82,412 (+4.3%) from 2018

Liabilities

Up

$988,122

Up $140,660 (+17%) from 2018

Revenue

Down

$4,264,668

Down $481,592 (-10%) from 2018

Expenses

Up

$4,182,256

Up $45,374 (+1.1%) from 2018

Net Income

Down

$82,412

Down $526,966 (-86%) from 2018

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,405,088Liabilities 2011: $72,341Net Assets 2011: $1,332,7472011Assets 2012: $1,448,385Liabilities 2012: $150,248Net Assets 2012: $1,298,1372012Assets 2013: $1,395,162Liabilities 2013: $127,316Net Assets 2013: $1,267,8462013Assets 2014: $1,550,820Liabilities 2014: $99,934Net Assets 2014: $1,450,8862014Assets 2015: $1,768,798Liabilities 2015: $331,069Net Assets 2015: $1,437,7292015Assets 2016: $1,678,559Liabilities 2016: $276,650Net Assets 2016: $1,401,9092016Assets 2017: $1,554,800Liabilities 2017: $284,716Net Assets 2017: $1,270,0842017Assets 2018: $2,742,836Liabilities 2018: $847,462Net Assets 2018: $1,895,3742018Assets 2019: $2,965,908Liabilities 2019: $988,122Net Assets 2019: $1,977,7862019Assets 2020: $2,822,160Liabilities 2020: $842,875Net Assets 2020: $1,979,2852020Assets 2021: $2,736,808Liabilities 2021: $650,179Net Assets 2021: $2,086,6292021Assets 2022: $2,928,769Liabilities 2022: $673,509Net Assets 2022: $2,255,2602022Assets 2023: $3,076,413Liabilities 2023: $615,549Net Assets 2023: $2,460,8642023Assets 2024: $2,893,446Liabilities 2024: $768,334Net Assets 2024: $2,125,1122024

Highlighted filing

2019

Assets$2,965,908
Liabilities$988,122
Net Assets$1,977,786

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $3,366,5002011Expenses 2012: $3,306,9052012Expenses 2013: $3,377,8222013Revenue 2014: $3,384,752Expenses 2014: $3,212,102Net Income 2014: $172,6502014Revenue 2015: $3,454,976Expenses 2015: $3,457,573Net Income 2015: -$2,5972015Revenue 2016: $3,438,270Expenses 2016: $3,471,398Net Income 2016: -$33,1282016Revenue 2017: $3,543,175Expenses 2017: $3,694,705Net Income 2017: -$151,5302017Revenue 2018: $4,746,260Expenses 2018: $4,136,882Net Income 2018: $609,3782018Revenue 2019: $4,264,668Expenses 2019: $4,182,256Net Income 2019: $82,4122019Revenue 2020: $4,370,402Expenses 2020: $4,362,887Net Income 2020: $7,5152020Revenue 2021: $4,359,353Expenses 2021: $4,252,009Net Income 2021: $107,3442021Revenue 2022: $4,640,058Expenses 2022: $4,471,427Net Income 2022: $168,6312022Revenue 2023: $4,623,544Expenses 2023: $4,417,940Net Income 2023: $205,6042023Revenue 2024: $4,572,944Expenses 2024: $4,908,698Net Income 2024: -$335,7542024

Highlighted filing

2019

Revenue$4,264,668
Expenses$4,182,256
Net Income$82,412
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
May 13, 2020
Return Version
2018v3.1
Gross Receipts
$4,264,668
Mission and Program Overview

Mission

Head start, inc. Provides comprehensive services for young children and their families to achieve school readiness and lifelong success.

To provide comprehensive services for young children and their families to achieve school readiness and lifelong success.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,147,976$2,157,036▲ $9,060
Pledges and Grants Receivable$22,572$358,436▲ $335,864
Cash and Non-Interest-Bearing Accounts$385,838$257,812▼ $128,026
Investments in Publicly Traded Securities$158,847$158,548▼ $299
Prepaid Expenses and Deferred Charges$17,603$26,370▲ $8,767
Accounts Receivable$10,000$7,706▼ $2,294
Total Assets$2,742,836$2,965,908▲ $223,072
Liabilities
Other Liabilities$614,416$548,555▼ $65,861
Accounts Payable and Accrued Expenses$233,046$439,567▲ $206,521
Total Liabilities$847,462$988,122▲ $140,660
Net Assets / Fund Balance
Unrestricted Net Assets$1,830,650$1,927,214▲ $96,564
Temporarily Rstr Net Assets$64,724$50,572▼ $14,152
Total Net Assets Fund Balance$1,895,374$1,977,786▲ $82,412
Total Liabilities and Net Assets / Fund Balance$2,742,836$2,965,908▲ $223,072

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,755,319$739,640$2,494,959
Land$327,000-$327,000
Other Land Buildings$21,910$302,490$324,400
Equipment$52,807$133,293$186,100
Compensation and Service Providers

Board Members and Trustees

NameTitle
Heidi JensenChairman
Chase BrownBoard Member
Daniel BrooksBoard Member
Dr Erin AllenBoard Member
Eric GeorgeBoard Member
Genia Castro-wallerBoard Member
Jessica GaardBoard Member
Lynette SchwalbeBoard Member
Sue DevriesBoard Member
Jennifer StarkTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,236,986
Program Service Revenue
$17,956
Investment Income
$3,726
Other Revenue
$6,000
All Other Contributions
$130,079
Change in Net Assets
$82,412

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table883$35,914Estimated Cost
Clothing and Household Goods-$3,986Estimated Cost
Food Inventory17$1,738Estimated Cost
Books and Publications-$1,169Estimated Cost
Total Noncash Contributions900$42,807-

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,264,668
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$381,164
Total Revenue per Audited Statements
$4,645,832
Total Revenue per Form 990
$4,264,668
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,962,436
Other Expenses$1,219,820
Total Fundraising Expense$6,977
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,086,867$359,270-$2,446,137
Payroll Taxes$324,629--$324,629
All Other Expenses$206,690$8,566$451$215,707
Other Employee Benefits$159,343$32,327-$191,670
Other Expenses$121,766$20,864$2,155$121,766
Depreciation Depletion$107,656--$107,656
Occupancy$84,784--$84,784
Fees for Services Other$43,303$-740-$42,563
Insurance$41,838--$41,838
Interest$30,543--$30,543
Travel$5,636$98-$5,734
Advertising$-2,371-$4,371$2,000
Total Functional Expenses$3,748,989$426,290$6,977$4,182,256

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,563,420
Expenses per Audited Statements$4,182,256
Total Expenses per Form 990$4,182,256
Expenses Not Reported on Form 990$381,164
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$6,000
Fundraising Direct Expenses$0
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
Note Payable$548,555
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 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 A, Line 1

Line 1a explanation - the executive committee has the authority to act on behalf of the governing board between regular board meetings. The executive committee consists of the chairperson, vice-chairperson, secretary/treasurer, and the past board chair.

Form 990, Part VI, Section B, Line 11B

Line 11b explanation - the board of directors for the organization will review the form 990 prior to being filed.

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

The organization has a conflict of interest policy for the board, which includes the following process: 1) each member of the head start, inc. Board of directors has a duty of loyalty to the board. The duty of loyalty generally requires a member of the board of directors to prefer the interest of the board over the interests of others. In addition, members of the board of directors shall avoid acts of self-dealing, which may adversely affect the tax-exempt status of head start, inc. Or cause there to arise any sanction or penalty by a government authority. 2) in the event any member of the board of directors or a member of his or her family has a personal or business interest in, or is involved in any way with an organization whom the board is considering a business contract, such interest or involvement shall be disclosed to the board. In such event, the interested board director shall be excused from the actual discussion and presence at that portion of the meeting when the matter giving rise to the apparent conflict is discussed. However, any board director who is excluded from voting or present pursuant to this policy may answer pertinent questions of other board directors and be present when the interested board director's knowledge regarding the matter will assist the board. 3) the minutes of the meeting shall indicate that the interested board director disclosed the interest or involvement in the matter being considered by the board, recused herself/himself from the discussion and abstained from voting on the matter. 4) the members of the board of directors annually review the policy and sign the conflict of interest statement, which is kept on file.

Form 990, Part VI, Section B, Line 15

Head start, inc. Performance standards require that the board of directors complete a wage comparability study every three years. The wage comparability study includes the position of executive director. The comparability study is conducted by associated employers, an independent consulting firm, and the hr director, using data from companies comparable to head start and non-profit organizations in the region. The last comparability study was conducted in 2016. The board of directors annually approves the budget, which includes compensation for all staff.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy and financial statements are available for public scrutiny at head start, inc. Headquarters at 615 north 19th street, billings, mt 59101. Members of the public could view these documents by requesting access from the receptionist. Every three years these documents are reviewed by a federal review team under the auspices of the administration for children and families (acf).

Filing and Contact Details

Filer

Filer Name
Head Start Inc
EIN
81-0398508
Phone
4068691216
Address
615 NORTH 19TH STREET, BILLINGS, MT 59101

Signing Officer

Name
Richard Geiger
Title
Finance Director
Phone
4068691216
Signed
2020-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Geiger
Formed
1971
Legal Domicile
Mt
Voting Board Members
10
Independent Board Members
10
Employees
173
Volunteers
350

Preparer

Firm
Wipfli Llp
Address
614 PARK DRIVE SOUTH, GREAT FALLS, MT 59405
Preparer
Todd Timboe
Phone
4067271798
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IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt032327
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0159343
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0191670
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1FOOD & BEVERAGE
IRS990/OtherExpensesGrp/Desc2TRAINING
IRS990/OtherExpensesGrp/Desc3REPAIR & MAINTENANCE
IRS990/OtherExpensesGrp/FundraisingAmt02155
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt05905
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt120864
IRS990/OtherExpensesGrp/ProgramServicesAmt0237737
IRS990/OtherExpensesGrp/ProgramServicesAmt1182855
IRS990/OtherExpensesGrp/ProgramServicesAmt2117713
IRS990/OtherExpensesGrp/ProgramServicesAmt3121766
IRS990/OtherExpensesGrp/TotalAmt0245797
IRS990/OtherExpensesGrp/TotalAmt1182855
IRS990/OtherExpensesGrp/TotalAmt2138577
IRS990/OtherExpensesGrp/TotalAmt3121766
IRS990/OtherLiabilitiesGrp/BOYAmt0614416
IRS990/OtherLiabilitiesGrp/EOYAmt0548555
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0359270
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02086867
IRS990/OtherSalariesAndWagesGrp/TotalAmt02446137
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt0324629
IRS990/PayrollTaxesGrp/TotalAmt0324629
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt022572
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0358436
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt017603
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt026370
IRS990/PrincipalOfficerNm0RICHARD GEIGER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611110
IRS990/ProgramServiceRevenueGrp/Desc0STUDENT TUITION & FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt017956
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt017956
IRS990/ProgSrvcAccomActy2Grp/Desc0THE CHILD AND ADULT CARE FOOD PROGRAM PROMOTES WELLNESS, HEALTHY GROWTH, AND DEVELOPMENT OF YOUNG CHILDREN THROUGH THE PROVISION OF NUTRITIOUS FOODS. THE ORGANIZATION PROVIDED 88,171 MEALS TO CHILDREN IN THE PROGRAM.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0265415
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt04739033
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt02763
IRS990/PYOtherExpensesAmt01131719
IRS990/PYOtherRevenueAmt04464
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0609378
IRS990/PYSalariesCompEmpBnftPaidAmt03005163
IRS990/PYTotalExpensesAmt04136882
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04746260
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt082412
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt04254941
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt04739033
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt03590247
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt03440879
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt03449200
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt019474300
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt03727
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt018674
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt04844
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt05598
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt04475
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt037318
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99810
IRS990ScheduleA/PublicSupportPY170Pct00.99760
IRS990ScheduleA/PublicSupportTotal170Amt019474300
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt04254941
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt04739033
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt03590247
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt03440879
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt03449200
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt019474300
IRS990ScheduleA/TotalSupportAmt019511618
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01755319
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0739640
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02494959
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0381164
IRS990ScheduleD/DonatedServicesUseFcltsAmt0381164
IRS990ScheduleD/EquipmentGrp/BookValueAmt052807
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0133293
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0186100
IRS990ScheduleD/ExpensesNotReportedAmt0381164
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt04182256
IRS990ScheduleD/LandGrp/BookValueAmt0327000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0327000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt021910
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0302490
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0324400
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0548555
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NOTE PAYABLE
IRS990ScheduleD/RevenueNotReportedAmt0381164
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt04264668
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02157036
IRS990ScheduleD/TotalExpensesPerForm990Amt04182256
IRS990ScheduleD/TotalLiabilityAmt0548555
IRS990ScheduleD/TotalRevenuePerForm990Amt04264668
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04645832
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04563420
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/BooksAndPublicationsGrp/MethodOfDeterminingRevenuesTxt0ESTIMATED COST
IRS990ScheduleM/BooksAndPublicationsGrp/NonCashCheckboxInd0X
IRS990ScheduleM/BooksAndPublicationsGrp/NoncashContributionsRptF990Amt01169
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/MethodOfDeterminingRevenuesTxt0ESTIMATED COST
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/NonCashCheckboxInd0X
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/NoncashContributionsRptF990Amt03986
IRS990ScheduleM/FoodInventoryGrp/ContributionCnt017
IRS990ScheduleM/FoodInventoryGrp/MethodOfDeterminingRevenuesTxt0ESTIMATED COST
IRS990ScheduleM/FoodInventoryGrp/NonCashCheckboxInd0X
IRS990ScheduleM/FoodInventoryGrp/NoncashContributionsRptF990Amt01738
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt0883
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0EDUCATIONAL SUPPLIES
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0ESTIMATED COST
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt035914
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LINE 1A EXPLANATION - THE EXECUTIVE COMMITTEE HAS THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BOARD BETWEEN REGULAR BOARD MEETINGS. THE EXECUTIVE COMMITTEE CONSISTS OF THE CHAIRPERSON, VICE-CHAIRPERSON, SECRETARY/TREASURER, AND THE PAST BOARD CHAIR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LINE 11B EXPLANATION - THE BOARD OF DIRECTORS FOR THE ORGANIZATION WILL REVIEW THE FORM 990 PRIOR TO BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY FOR THE BOARD, WHICH INCLUDES THE FOLLOWING PROCESS: 1) EACH MEMBER OF THE HEAD START, INC. BOARD OF DIRECTORS HAS A DUTY OF LOYALTY TO THE BOARD. THE DUTY OF LOYALTY GENERALLY REQUIRES A MEMBER OF THE BOARD OF DIRECTORS TO PREFER THE INTEREST OF THE BOARD OVER THE INTERESTS OF OTHERS. IN ADDITION, MEMBERS OF THE BOARD OF DIRECTORS SHALL AVOID ACTS OF SELF-DEALING, WHICH MAY ADVERSELY AFFECT THE TAX-EXEMPT STATUS OF HEAD START, INC. OR CAUSE THERE TO ARISE ANY SANCTION OR PENALTY BY A GOVERNMENT AUTHORITY. 2) IN THE EVENT ANY MEMBER OF THE BOARD OF DIRECTORS OR A MEMBER OF HIS OR HER FAMILY HAS A PERSONAL OR BUSINESS INTEREST IN, OR IS INVOLVED IN ANY WAY WITH AN ORGANIZATION WHOM THE BOARD IS CONSIDERING A BUSINESS CONTRACT, SUCH INTEREST OR INVOLVEMENT SHALL BE DISCLOSED TO THE BOARD. IN SUCH EVENT, THE INTERESTED BOARD DIRECTOR SHALL BE EXCUSED FROM THE ACTUAL DISCUSSION AND PRESENCE AT THAT PORTION OF THE MEETING WHEN THE MATTER GIVING RISE TO THE APPARENT CONFLICT IS DISCUSSED. HOWEVER, ANY BOARD DIRECTOR WHO IS EXCLUDED FROM VOTING OR PRESENT PURSUANT TO THIS POLICY MAY ANSWER PERTINENT QUESTIONS OF OTHER BOARD DIRECTORS AND BE PRESENT WHEN THE INTERESTED BOARD DIRECTOR'S KNOWLEDGE REGARDING THE MATTER WILL ASSIST THE BOARD. 3) THE MINUTES OF THE MEETING SHALL INDICATE THAT THE INTERESTED BOARD DIRECTOR DISCLOSED THE INTEREST OR INVOLVEMENT IN THE MATTER BEING CONSIDERED BY THE BOARD, RECUSED HERSELF/HIMSELF FROM THE DISCUSSION AND ABSTAINED FROM VOTING ON THE MATTER. 4) THE MEMBERS OF THE BOARD OF DIRECTORS ANNUALLY REVIEW THE POLICY AND SIGN THE CONFLICT OF INTEREST STATEMENT, WHICH IS KEPT ON FILE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3HEAD START, INC. PERFORMANCE STANDARDS REQUIRE THAT THE BOARD OF DIRECTORS COMPLETE A WAGE COMPARABILITY STUDY EVERY THREE YEARS. THE WAGE COMPARABILITY STUDY INCLUDES THE POSITION OF EXECUTIVE DIRECTOR. THE COMPARABILITY STUDY IS CONDUCTED BY ASSOCIATED EMPLOYERS, AN INDEPENDENT CONSULTING FIRM, AND THE HR DIRECTOR, USING DATA FROM COMPANIES COMPARABLE TO HEAD START AND NON-PROFIT ORGANIZATIONS IN THE REGION. THE LAST COMPARABILITY STUDY WAS CONDUCTED IN 2016. THE BOARD OF DIRECTORS ANNUALLY APPROVES THE BUDGET, WHICH INCLUDES COMPENSATION FOR ALL STAFF.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE FOR PUBLIC SCRUTINY AT HEAD START, INC. HEADQUARTERS AT 615 NORTH 19TH STREET, BILLINGS, MT 59101. MEMBERS OF THE PUBLIC COULD VIEW THESE DOCUMENTS BY REQUESTING ACCESS FROM THE RECEPTIONIST. EVERY THREE YEARS THESE DOCUMENTS ARE REVIEWED BY A FEDERAL REVIEW TEAM UNDER THE AUSPICES OF THE ADMINISTRATION FOR CHILDREN AND FAMILIES (ACF).
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt064724
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt050572
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02742836
IRS990/TotalAssetsEOYAmt02965908
IRS990/TotalAssetsGrp/BOYAmt02742836
IRS990/TotalAssetsGrp/EOYAmt02965908
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt04236986
IRS990/TotalEmployeeCnt0173
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt06977
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0426290
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03748989
IRS990/TotalFunctionalExpensesGrp/TotalAmt04182256
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0847462
IRS990/TotalLiabilitiesEOYAmt0988122
IRS990/TotalLiabilitiesGrp/BOYAmt0847462
IRS990/TotalLiabilitiesGrp/EOYAmt0988122
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01895374
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01977786
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt03748989
IRS990/TotalProgramServiceRevenueAmt017956
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt09726
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt017956
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04264668
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0350
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02742836
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02965908
IRS990/TotReportableCompRltdOrgAmt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.89$0.77$2.13$4.57$4.91$0.34
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.08$0.62$2.46$4.62$4.42$0.21
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.93$0.67$2.26$4.64$4.47$0.17
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.74$0.65$2.09$4.36$4.25$0.11
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.82$0.84$1.98$4.37$4.36$0.01
2019Detailed filing. Detailed filing data is available for this year.$2.97$0.99$1.98$4.26$4.18$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.74$0.85$1.90$4.75$4.14$0.61
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.55$0.28$1.27$3.54$3.69$0.15
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.68$0.28$1.40$3.44$3.47$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.77$0.33$1.44$3.45$3.46$0.00
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.55$0.10$1.45$3.38$3.21$0.17
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.40$0.13$1.27$3.38
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.45$0.15$1.30$3.31
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.41$0.07$1.33$3.37