Civic Intelligence

Head Start Inc.

990 • Fiscal year 2023 • EIN 81-0398508

Jul 01, 2022 to Jun 30, 2023 • Filed on May 15, 2024

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

67th percentile

0.20x

Higher debt load relative to assets than 67% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

58th percentile

0.13x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

51st percentile

4.4%

Higher net margin than 51% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

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.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

52nd percentile

5.0%

Faster asset growth than 52% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

37th percentile

-0.4%

Faster revenue growth than 37% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$3,076,413

Up $147,644 (+5.0%) from 2022

Net Assets

Up

$2,460,864

Up $205,604 (+9.1%) from 2022

Liabilities

Down

$615,549

Down $57,960 (-8.6%) from 2022

Revenue

Down

$4,623,544

Down $16,514 (-0.4%) from 2022

Expenses

Down

$4,417,940

Down $53,487 (-1.2%) from 2022

Net Income

Up

$205,604

Up $36,973 (+22%) from 2022

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

2023

Assets$3,076,413
Liabilities$615,549
Net Assets$2,460,864

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

2023

Revenue$4,623,544
Expenses$4,417,940
Net Income$205,604
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 15, 2024
Return Version
2022v5.0
Gross Receipts
$4,623,544
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$2,437,007$2,399,836▼ $37,171
Cash and Non-Interest-Bearing Accounts$456,874$629,619▲ $172,745
Pledges and Grants Receivable$27,454$22,969▼ $4,485
Prepaid Expenses and Deferred Charges$4,584--
Total Assets$2,928,769$3,076,413▲ $147,644
Other Assets Total$2,850$23,989▲ $21,139
Liabilities
Other Liabilities$469,856$429,425▼ $40,431
Accounts Payable and Accrued Expenses$203,653$186,124▼ $17,529
Total Liabilities$673,509$615,549▼ $57,960
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,210,619$2,176,722▼ $33,897
Net Assets With Donor Restrictions$44,641$284,142▲ $239,501
Total Net Assets Fund Balance$2,255,260$2,460,864▲ $205,604
Total Liabilities and Net Assets / Fund Balance$2,928,769$3,076,413▲ $147,644

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,604,968$1,491,049$3,096,017
Land$327,000-$327,000
Equipment$310,219-$310,219
Other Land Buildings$157,649-$157,649
Compensation and Service Providers

Board Members and Trustees

NameTitle
Genia Castro-wallerPresident
Daniel BrooksVice Chair
Craig BotnenBoard Member
Heidi ChristisonBoard Member
Jordan HennessyBoard Member
Kasodie WestBoard Member
Kody JohnsonBoard Member
Kristen BonnerBoard Member
Sarah MoyerBoard Member
Sofia AndersonBoard Member
Dylan MeccageTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,619,716
Program Service Revenue
$0
Investment Income
$3,828
Other Revenue
$0
All Other Contributions
$350,846
Change in Net Assets
$205,604

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,623,544
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$309,422
Total Revenue per Audited Statements
$4,932,966
Total Revenue per Form 990
$4,623,544
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,043,723
Other Expenses$1,374,217
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,081,727$352,466-$2,434,193
Payroll Taxes$325,886$41,997-$367,883
Other Employee Benefits$213,726$27,921-$241,647
All Other Expenses$172,987$22,543-$195,530
Depreciation Depletion$161,390--$161,390
Other Expenses$138,149$209-$138,358
Occupancy$102,986$14,047-$117,033
Fees for Services Other$85,157$11,563-$96,720
Insurance$57,124$8,321-$65,445
Advertising$10,506$1,521-$12,027
Interest$4,496$6,303-$10,799
Travel$2,983$979-$3,962
Total Functional Expenses$3,924,876$493,064$0$4,417,940

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,727,362
Expenses per Audited Statements$4,417,940
Total Expenses per Form 990$4,417,940
Expenses Not Reported on Form 990$309,422
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
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$429,425
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 1A

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
Tamara Mitchell
Title
Finance Director
Phone
4068691216
Signed
2024-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tamara Mitchell
Formed
1971
Legal Domicile
Mt
Voting Board Members
11
Independent Board Members
11
Employees
125
Volunteers
363

Preparer

Firm
Wipfli Llp
Address
614 PARK DRIVE SOUTH, GREAT FALLS, MT 59405
Preparer
Kari Young
Phone
4067271798
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IRS990/OccupancyGrp/ManagementAndGeneralAmt014047
IRS990/OccupancyGrp/ProgramServicesAmt0102986
IRS990/OccupancyGrp/TotalAmt0117033
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt02850
IRS990/OtherAssetsTotalGrp/EOYAmt023989
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt027921
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0213726
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0241647
IRS990/OtherExpensesGrp/Desc0FOOD & BEVERAGE
IRS990/OtherExpensesGrp/Desc1OTHER COSTS
IRS990/OtherExpensesGrp/Desc2SUPPLIES
IRS990/OtherExpensesGrp/Desc3REPAIR & MAINTENANCE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt25194
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3209
IRS990/OtherExpensesGrp/ProgramServicesAmt0200569
IRS990/OtherExpensesGrp/ProgramServicesAmt1187505
IRS990/OtherExpensesGrp/ProgramServicesAmt2179685
IRS990/OtherExpensesGrp/ProgramServicesAmt3138149
IRS990/OtherExpensesGrp/TotalAmt0200569
IRS990/OtherExpensesGrp/TotalAmt1187505
IRS990/OtherExpensesGrp/TotalAmt2184879
IRS990/OtherExpensesGrp/TotalAmt3138358
IRS990/OtherLiabilitiesGrp/BOYAmt0469856
IRS990/OtherLiabilitiesGrp/EOYAmt0429425
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0352466
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02081727
IRS990/OtherSalariesAndWagesGrp/TotalAmt02434193
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt041997
IRS990/PayrollTaxesGrp/ProgramServicesAmt0325886
IRS990/PayrollTaxesGrp/TotalAmt0367883
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt027454
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt022969
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04584
IRS990/PrincipalOfficerNm0TAMARA MITCHELL
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/ExpenseAmt0252379
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt04641773
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0-2015
IRS990/PYOtherExpensesAmt01440640
IRS990/PYOtherRevenueAmt0300
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0168631
IRS990/PYSalariesCompEmpBnftPaidAmt03030787
IRS990/PYTotalExpensesAmt04471427
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04640058
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0205604
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/CurrentTaxYearAmt04619716
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt04641773
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt04357515
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt03971508
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt04254941
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt021845453
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt03828
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0539
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0288
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt04159
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt03727
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt012541
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0366663
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0366663
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98290
IRS990ScheduleA/PublicSupportPY170Pct00.98240
IRS990ScheduleA/PublicSupportTotal170Amt021845453
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt04619716
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt04641773
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt04357515
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt03971508
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt04254941
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt021845453
IRS990ScheduleA/TotalSupportAmt022224657
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01604968
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01491049
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03096017
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0309422
IRS990ScheduleD/DonatedServicesUseFcltsAmt0309422
IRS990ScheduleD/EquipmentGrp/BookValueAmt0310219
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0310219
IRS990ScheduleD/ExpensesNotReportedAmt0309422
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt04417940
IRS990ScheduleD/LandGrp/BookValueAmt0327000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0327000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0157649
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0157649
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0429425
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NOTE PAYABLE
IRS990ScheduleD/RevenueNotReportedAmt0309422
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt04623544
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02399836
IRS990ScheduleD/TotalExpensesPerForm990Amt04417940
IRS990ScheduleD/TotalLiabilityAmt0429425
IRS990ScheduleD/TotalRevenuePerForm990Amt04623544
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04932966
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04727362
IRS990/ScheduleJRequiredInd00
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 1A
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/TotalAssetsBOYAmt02928769
IRS990/TotalAssetsEOYAmt03076413
IRS990/TotalAssetsGrp/BOYAmt02928769
IRS990/TotalAssetsGrp/EOYAmt03076413
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt04619716
IRS990/TotalEmployeeCnt0125
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0493064
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03924876
IRS990/TotalFunctionalExpensesGrp/TotalAmt04417940
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0673509
IRS990/TotalLiabilitiesEOYAmt0615549
IRS990/TotalLiabilitiesGrp/BOYAmt0673509
IRS990/TotalLiabilitiesGrp/EOYAmt0615549
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02255260
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02460864
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt03924876
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt03828
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04623544
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0363
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02928769
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03076413
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0979
IRS990/TravelGrp/ProgramServicesAmt02983
IRS990/TravelGrp/TotalAmt03962
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0615 NORTH 19TH STREET
IRS990/USAddress/CityNm0BILLINGS
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd059101
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011

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
2023Detailed filing. Detailed filing data is available for this year.$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
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
Peer Organizations

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