Civic Intelligence

Head Start Inc.

990 • Fiscal year 2020 • EIN 81-0398508

Jul 01, 2019 to Jun 30, 2020 • Filed on May 17, 2021

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

70th percentile

0.30x

Higher debt load relative to assets than 70% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

58th percentile

0.19x

Higher debt load relative to revenue than 58% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

38th percentile

0.2%

Higher net margin than 38% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

37th percentile

$0

Higher top officer pay than 37% of similar nonprofits.

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

15th percentile

-4.8%

Faster asset growth than 15% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

53rd percentile

2.5%

Faster revenue growth than 53% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Down

$2,822,160

Down $143,748 (-4.8%) from 2019

Net Assets

Up

$1,979,285

Up $1,499 (+0.1%) from 2019

Liabilities

Down

$842,875

Down $145,247 (-15%) from 2019

Revenue

Up

$4,370,402

Up $105,734 (+2.5%) from 2019

Expenses

Up

$4,362,887

Up $180,631 (+4.3%) from 2019

Net Income

Down

$7,515

Down $74,897 (-91%) from 2019

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

2020

Assets$2,822,160
Liabilities$842,875
Net Assets$1,979,285

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

2020

Revenue$4,370,402
Expenses$4,362,887
Net Income$7,515
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
May 17, 2021
Return Version
2019v5.2
Gross Receipts
$4,370,402
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$2,157,036$1,812,335▼ $344,701
Cash and Non-Interest-Bearing Accounts$257,812$469,398▲ $211,586
Prepaid Expenses and Deferred Charges$26,370$264,565▲ $238,195
Pledges and Grants Receivable$358,436$216,653▼ $141,783
Investments in Publicly Traded Securities$158,548--
Accounts Receivable$7,706--
Total Assets$2,965,908$2,822,160▼ $143,748
Other Assets Total-$59,209-
Liabilities
Other Liabilities$548,555$522,803▼ $25,752
Accounts Payable and Accrued Expenses$439,567$320,072▼ $119,495
Total Liabilities$988,122$842,875▼ $145,247
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,927,214$1,932,077▲ $4,863
Net Assets With Donor Restrictions$50,572$47,208▼ $3,364
Total Net Assets Fund Balance$1,977,786$1,979,285▲ $1,499
Total Liabilities and Net Assets / Fund Balance$2,965,908$2,822,160▼ $143,748

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$974,835$1,275,458$2,250,293
Land$327,000-$327,000
Other Land Buildings$324,400-$324,400
Equipment$186,100-$186,100
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dr Erin AllenChairman
Lynette SchwalbeVice Chair
Daniel BrooksBoard Member
Eric GeorgeBoard Member
Genia Castro-wallerBoard Member
Heidi JensenBoard Member
Jessica GaardBoard Member
Sue DevriesBoard Member
Chase BrownSecretary
Jennifer StarkTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,971,508
Program Service Revenue
$22,056
Investment Income
$4,159
Other Revenue
$372,679
All Other Contributions
$125,482
Change in Net Assets
$7,515

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 Table269$11,023Estimated Cost
Clothing and Household Goods-$6,504Estimated Cost
Books and Publications-$1,568Estimated Cost
Food Inventory14$143Estimated Cost
Total Noncash Contributions283$19,238-

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,364,386
Revenue Not Reported on Financial Statements
$6,016
Revenue Not Reported on Form 990
$295,974
Other Revenue Adjustments
$6,016
Total Revenue per Audited Statements
$4,660,360
Total Revenue per Form 990
$4,370,402
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,965,991
Other Expenses$1,396,896
Total Fundraising Expense$235
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,025,966$343,229-$2,369,195
Payroll Taxes$325,576--$325,576
Other Employee Benefits$251,344$19,876-$271,220
All Other Expenses$195,547$1,082$235$196,864
Other Expenses$116,036$9,025-$125,061
Occupancy$108,585$142-$108,727
Depreciation Depletion$100,035--$100,035
Fees for Services Other$61,158$9,064-$70,222
Insurance$60,764--$60,764
Interest$27,135--$27,135
Travel$23,419$620-$24,039
Advertising$9,966$4,047-$14,013
Total Functional Expenses$3,607,750$754,902$235$4,362,887

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,658,861
Expenses per Audited Statements$4,362,887
Total Expenses per Form 990$4,362,887
Expenses Not Reported on Form 990$295,974
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$6,016
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$522,803
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 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
2021-05-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Geiger
Formed
1971
Legal Domicile
Mt
Voting Board Members
8
Independent Board Members
8
Employees
167
Volunteers
350

Preparer

Firm
Wipfli Llp
Address
614 PARK DRIVE SOUTH, GREAT FALLS, MT 59405
Preparer
Kari Young
Phone
4067271798
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Fundraising income -6,016.

Financial Statement Notes

PART XI, LINE 4B - OTHER ADJUSTMENTS:

FUNDRAISING INCOME

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IRS990/NetAssetsOrFundBalancesEOYAmt01979285
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt06016
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt06016
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01927214
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01932077
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0142
IRS990/OccupancyGrp/ProgramServicesAmt0108585
IRS990/OccupancyGrp/TotalAmt0108727
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt059209
IRS990/OtherChangesInNetAssetsAmt0-6016
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt019876
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0251344
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0271220
IRS990/OtherExpensesGrp/Desc0IMPAIREMENT LOSS
IRS990/OtherExpensesGrp/Desc1FOOD & BEVERAGE
IRS990/OtherExpensesGrp/Desc2SUPPLIES
IRS990/OtherExpensesGrp/Desc3TRAINING
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0366663
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11154
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt29025
IRS990/OtherExpensesGrp/ProgramServicesAmt0154617
IRS990/OtherExpensesGrp/ProgramServicesAmt1147602
IRS990/OtherExpensesGrp/ProgramServicesAmt2116036
IRS990/OtherExpensesGrp/TotalAmt0366663
IRS990/OtherExpensesGrp/TotalAmt1154617
IRS990/OtherExpensesGrp/TotalAmt2148756
IRS990/OtherExpensesGrp/TotalAmt3125061
IRS990/OtherLiabilitiesGrp/BOYAmt0548555
IRS990/OtherLiabilitiesGrp/EOYAmt0522803
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0INSURANCE PROCEEDS
IRS990/OtherRevenueMiscGrp/ExclusionAmt0366663
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0366663
IRS990/OtherRevenueTotalAmt0366663
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0343229
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02025966
IRS990/OtherSalariesAndWagesGrp/TotalAmt02369195
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt0325576
IRS990/PayrollTaxesGrp/TotalAmt0325576
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0358436
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0216653
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt026370
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0264565
IRS990/PrincipalOfficerNm0RICHARD GEIGER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611110
IRS990/ProgramServiceRevenueGrp/Desc0STUDENT TUITION & FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt022056
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt022056
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/ExpenseAmt0201739
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt022056
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt04236986
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt03726
IRS990/PYOtherExpensesAmt01219820
IRS990/PYOtherRevenueAmt06000
IRS990/PYProgramServiceRevenueAmt017956
IRS990/PYRevenuesLessExpensesAmt082412
IRS990/PYSalariesCompEmpBnftPaidAmt02962436
IRS990/PYTotalExpensesAmt04182256
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04264668
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt07515
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0INSURANCE PROCEEDS - 2019 AMOUNT: $ 366,663.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt03971508
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt04254941
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt04739033
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt03590247
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt03440879
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt019996608
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt04159
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt03727
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt018674
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt04844
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt05598
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt037002
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0366663
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0366663
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98020
IRS990ScheduleA/PublicSupportPY170Pct00.99810
IRS990ScheduleA/PublicSupportTotal170Amt019996608
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt03971508
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt04254941
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt04739033
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt03590247
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt03440879
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt019996608
IRS990ScheduleA/TotalSupportAmt020400273
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0974835
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01275458
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02250293
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0295974
IRS990ScheduleD/DonatedServicesUseFcltsAmt0295974
IRS990ScheduleD/EquipmentGrp/BookValueAmt0186100
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0186100
IRS990ScheduleD/ExpensesNotReportedAmt0295974
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt04362887
IRS990ScheduleD/LandGrp/BookValueAmt0327000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0327000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0324400
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0324400
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0522803
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NOTE PAYABLE
IRS990ScheduleD/OtherRevenuesNotIncludedAmt06016
IRS990ScheduleD/RevenueNotReportedAmt0295974
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt06016
IRS990ScheduleD/RevenueSubtotalAmt04364386
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FUNDRAISING INCOME
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01812335
IRS990ScheduleD/TotalExpensesPerForm990Amt04362887
IRS990ScheduleD/TotalLiabilityAmt0522803
IRS990ScheduleD/TotalRevenuePerForm990Amt04370402
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04660360
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04658861
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/BooksAndPublicationsGrp/MethodOfDeterminingRevenuesTxt0ESTIMATED COST
IRS990ScheduleM/BooksAndPublicationsGrp/NonCashCheckboxInd0X
IRS990ScheduleM/BooksAndPublicationsGrp/NoncashContributionsRptF990Amt01568
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/MethodOfDeterminingRevenuesTxt0ESTIMATED COST
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/NonCashCheckboxInd0X
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/NoncashContributionsRptF990Amt06504
IRS990ScheduleM/FoodInventoryGrp/ContributionCnt014
IRS990ScheduleM/FoodInventoryGrp/MethodOfDeterminingRevenuesTxt0ESTIMATED COST
IRS990ScheduleM/FoodInventoryGrp/NonCashCheckboxInd0X
IRS990ScheduleM/FoodInventoryGrp/NoncashContributionsRptF990Amt0143
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt0269
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0EDUCATIONAL SUPPLIES
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0ESTIMATED COST
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt011023
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/ExplanationTxt5FUNDRAISING INCOME -6,016.
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02965908
IRS990/TotalAssetsEOYAmt02822160
IRS990/TotalAssetsGrp/BOYAmt02965908
IRS990/TotalAssetsGrp/EOYAmt02822160
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt03971508
IRS990/TotalEmployeeCnt0167
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0235
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0754902
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03607750
IRS990/TotalFunctionalExpensesGrp/TotalAmt04362887
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0988122

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
2020Detailed filing. Detailed filing data is available for this year.$2.82$0.84$1.98$4.37$4.36$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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