Civic Intelligence

Head Start Inc.

990 • Fiscal year 2021 • EIN 81-0398508

Jul 01, 2020 to Jun 30, 2021 • Filed on May 09, 2022

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

71st percentile

0.24x

Higher debt load relative to assets than 71% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

59th percentile

0.15x

Higher debt load relative to revenue than 59% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

31st percentile

2.5%

Higher net margin than 31% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

18th percentile

-3.0%

Faster asset growth than 18% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

31st percentile

-0.3%

Faster revenue growth than 31% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Down

$2,736,808

Down $85,352 (-3.0%) from 2020

Net Assets

Up

$2,086,629

Up $107,344 (+5.4%) from 2020

Liabilities

Down

$650,179

Down $192,696 (-23%) from 2020

Revenue

Down

$4,359,353

Down $11,049 (-0.3%) from 2020

Expenses

Down

$4,252,009

Down $110,878 (-2.5%) from 2020

Net Income

Up

$107,344

Up $99,829 (+1328%) from 2020

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

2021

Assets$2,736,808
Liabilities$650,179
Net Assets$2,086,629

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

2021

Revenue$4,359,353
Expenses$4,252,009
Net Income$107,344
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 9, 2022
Return Version
2020v4.2
Gross Receipts
$4,363,611
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$1,812,335$2,250,622▲ $438,287
Cash and Non-Interest-Bearing Accounts$469,398$482,174▲ $12,776
Pledges and Grants Receivable$216,653--
Prepaid Expenses and Deferred Charges$264,565$4,012▼ $260,553
Total Assets$2,822,160$2,736,808▼ $85,352
Other Assets Total$59,209--
Liabilities
Other Liabilities$522,803$497,634▼ $25,169
Accounts Payable and Accrued Expenses$320,072$152,545▼ $167,527
Total Liabilities$842,875$650,179▼ $192,696
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,932,077$2,033,063▲ $100,986
Net Assets With Donor Restrictions$47,208$53,566▲ $6,358
Total Net Assets Fund Balance$1,979,285$2,086,629▲ $107,344
Total Liabilities and Net Assets / Fund Balance$2,822,160$2,736,808▼ $85,352

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,585,626$1,194,627$2,780,253
Land$327,000-$327,000
Equipment$212,546-$212,546
Other Land Buildings$125,450-$125,450
Compensation and Service Providers

Board Members and Trustees

NameTitle
Lynette SchwalbePresident
Genia Castro-wallerVice President
Chase BrownBoard Member
Daniel BrooksBoard Member
Heidi ChristisonBoard Member
Sue DevriesBoard Member
Dr Erin AllenSecretary
Eric GeorgeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,357,515
Program Service Revenue
$0
Investment Income
$-3,970
Other Revenue
$5,808
All Other Contributions
$123,357
Change in Net Assets
$107,344

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 Table87$6,277Estimated Cost
Clothing and Household Goods-$3,704Estimated Cost
Books and Publications-$893Estimated Cost
Food Inventory5$81Estimated Cost
Total Noncash Contributions92$10,955-

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,359,353
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$287,955
Total Revenue per Audited Statements
$4,647,308
Total Revenue per Form 990
$4,359,353
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,062,238
Other Expenses$1,189,771
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,035,829$388,628-$2,424,457
Payroll Taxes$296,552$61,858-$358,410
Other Employee Benefits$232,872$46,499-$279,371
Depreciation Depletion$140,267--$140,267
Occupancy$114,788$21,343-$136,131
Other Expenses$80,731$12,163-$92,894
All Other Expenses$49,178$38,020-$87,198
Insurance$45,652$10,022-$55,674
Interest$15,524$8,910-$24,434
Fees for Services Other$18,355$3,126-$21,481
Advertising$6,627$1,448-$8,075
Travel$3,227$693-$3,920
Total Functional Expenses$3,618,573$633,436$0$4,252,009

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,539,964
Expenses per Audited Statements$4,252,009
Total Expenses per Form 990$4,252,009
Expenses Not Reported on Form 990$287,955
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$5,808
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$497,634
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
2022-05-09
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
137
Volunteers
35

Preparer

Firm
Wipfli Llp
Address
614 PARK DRIVE SOUTH, GREAT FALLS, MT 59405
Preparer
Kari Young
Phone
4067271798
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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/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1FOOD & BEVERAGE
IRS990/OtherExpensesGrp/Desc2OTHER COSTS
IRS990/OtherExpensesGrp/Desc3TECHNOLOGY
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt010482
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt120648
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt29596
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt312163
IRS990/OtherExpensesGrp/ProgramServicesAmt0330865
IRS990/OtherExpensesGrp/ProgramServicesAmt1137567
IRS990/OtherExpensesGrp/ProgramServicesAmt2110539
IRS990/OtherExpensesGrp/ProgramServicesAmt380731
IRS990/OtherExpensesGrp/TotalAmt0341347
IRS990/OtherExpensesGrp/TotalAmt1158215
IRS990/OtherExpensesGrp/TotalAmt2120135
IRS990/OtherExpensesGrp/TotalAmt392894
IRS990/OtherLiabilitiesGrp/BOYAmt0522803
IRS990/OtherLiabilitiesGrp/EOYAmt0497634
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0388628
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02035829
IRS990/OtherSalariesAndWagesGrp/TotalAmt02424457
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt061858
IRS990/PayrollTaxesGrp/ProgramServicesAmt0296552
IRS990/PayrollTaxesGrp/TotalAmt0358410
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0216653
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0264565
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04012
IRS990/PrincipalOfficerNm0RICHARD GEIGER
IRS990/ProfessionalFundraisingInd00
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/ExpenseAmt0162095
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt03971508
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt04159
IRS990/PYOtherExpensesAmt01396896
IRS990/PYOtherRevenueAmt0372679
IRS990/PYProgramServiceRevenueAmt022056
IRS990/PYRevenuesLessExpensesAmt07515
IRS990/PYSalariesCompEmpBnftPaidAmt02965991
IRS990/PYTotalExpensesAmt04362887
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04370402
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0107344
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/CurrentTaxYearAmt04357515
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt03971508
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt04254941
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt04739033
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt03590247
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt020913244
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0288
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt04159
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt03727
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt018674
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt04844
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt031692
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0366663
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0366663
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98130
IRS990ScheduleA/PublicSupportPY170Pct00.98020
IRS990ScheduleA/PublicSupportTotal170Amt020913244
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt04357515
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt03971508
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt04254941
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt04739033
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt03590247
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt020913244
IRS990ScheduleA/TotalSupportAmt021311599
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01585626
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01194627
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02780253
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0287955
IRS990ScheduleD/DonatedServicesUseFcltsAmt0287955
IRS990ScheduleD/EquipmentGrp/BookValueAmt0212546
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0212546
IRS990ScheduleD/ExpensesNotReportedAmt0287955
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt04252009
IRS990ScheduleD/LandGrp/BookValueAmt0327000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0327000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0125450
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0125450
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0497634
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NOTE PAYABLE
IRS990ScheduleD/RevenueNotReportedAmt0287955
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt04359353
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02250622
IRS990ScheduleD/TotalExpensesPerForm990Amt04252009
IRS990ScheduleD/TotalLiabilityAmt0497634
IRS990ScheduleD/TotalRevenuePerForm990Amt04359353
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04647308
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04539964
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/BooksAndPublicationsGrp/MethodOfDeterminingRevenuesTxt0ESTIMATED COST
IRS990ScheduleM/BooksAndPublicationsGrp/NonCashCheckboxInd0X
IRS990ScheduleM/BooksAndPublicationsGrp/NoncashContributionsRptF990Amt0893
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/MethodOfDeterminingRevenuesTxt0ESTIMATED COST
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/NonCashCheckboxInd0X
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/NoncashContributionsRptF990Amt03704
IRS990ScheduleM/FoodInventoryGrp/ContributionCnt05
IRS990ScheduleM/FoodInventoryGrp/MethodOfDeterminingRevenuesTxt0ESTIMATED COST
IRS990ScheduleM/FoodInventoryGrp/NonCashCheckboxInd0X
IRS990ScheduleM/FoodInventoryGrp/NoncashContributionsRptF990Amt081
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt087
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0EDUCATIONAL SUPPLIES
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0ESTIMATED COST
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt06277
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/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02822160
IRS990/TotalAssetsEOYAmt02736808
IRS990/TotalAssetsGrp/BOYAmt02822160
IRS990/TotalAssetsGrp/EOYAmt02736808
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt04357515
IRS990/TotalEmployeeCnt0137
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0633436
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03618573
IRS990/TotalFunctionalExpensesGrp/TotalAmt04252009
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0842875
IRS990/TotalLiabilitiesEOYAmt0650179
IRS990/TotalLiabilitiesGrp/BOYAmt0842875
IRS990/TotalLiabilitiesGrp/EOYAmt0650179
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01979285
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02086629
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt03618573
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt06096
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0-4258
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04359353
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt035
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02822160
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02736808
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0693
IRS990/TravelGrp/ProgramServicesAmt03227
IRS990/TravelGrp/TotalAmt03920
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0615 NORTH 19TH STREET
IRS990/USAddress/CityNm0BILLINGS

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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
2021Detailed filing. Detailed filing data is available for this year.$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
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