Civic Intelligence

Head Start Inc.

990 • Fiscal year 2024 • EIN 81-0398508

Jul 01, 2023 to Jun 30, 2024 • Filed on May 09, 2025

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

73rd percentile

0.27x

Higher debt load relative to assets than 73% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

63rd percentile

0.17x

Higher debt load relative to revenue than 63% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

25th percentile

-7.3%

Higher net margin than 25% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

72nd percentile

$114,002

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

20th percentile

-5.9%

Faster asset growth than 20% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

33rd percentile

-1.1%

Faster revenue growth than 33% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$2,893,446

Down $182,967 (-5.9%) from 2023

Net Assets

Down

$2,125,112

Down $335,752 (-14%) from 2023

Liabilities

Up

$768,334

Up $152,785 (+25%) from 2023

Revenue

Down

$4,572,944

Down $50,600 (-1.1%) from 2023

Expenses

Up

$4,908,698

Up $490,758 (+11%) from 2023

Net Income

Down

-$335,754

Down $541,358 (-263%) from 2023

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

2024

Assets$2,893,446
Liabilities$768,334
Net Assets$2,125,112

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

2024

Revenue$4,572,944
Expenses$4,908,698
Net Income-$335,754
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 9, 2025
Return Version
2023v6.0
Gross Receipts
$4,572,944
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$2,399,836$2,341,487▼ $58,349
Cash and Non-Interest-Bearing Accounts$629,619$551,959▼ $77,660
Pledges and Grants Receivable$22,969$0▼ $22,969
Total Assets$3,076,413$2,893,446▼ $182,967
Other Assets Total$23,989--
Liabilities
Other Liabilities$429,425$427,061▼ $2,364
Accounts Payable and Accrued Expenses$186,124$212,173▲ $26,049
Deferred Revenue-$129,100-
Total Liabilities$615,549$768,334▲ $152,785
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,176,722$2,039,668▼ $137,054
Net Assets With Donor Restrictions$284,142$85,444▼ $198,698
Total Net Assets Fund Balance$2,460,864$2,125,112▼ $335,752
Total Liabilities and Net Assets / Fund Balance$3,076,413$2,893,446▼ $182,967

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,472,417$1,655,157$3,127,574
Equipment$336,156-$336,156
Land$327,000-$327,000
Other Land Buildings$205,914-$205,914
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Janice M Bauwens-kingExecutive DirectorFT$114,002$114,002

Board Members and Trustees

NameTitle
Dylan MeccageChair
Daniel BrooksPast Chair
Genia Castro-wallerPresident
Kody JohnsonVice Chair
Craig BotnenBoard Member
Kristen BonnerBoard Member
Sarah MoyerBoard Member
Sofia AndersonBoard Member
Jordan HennessyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,564,311
Program Service Revenue
$0
Investment Income
$8,633
Other Revenue
$0
All Other Contributions
$176,958
Change in Net Assets
$-335,754

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
Clothing and Household Goods-$13,408Estimated Cost
Books and Publications-$10,960Estimated Cost
Other Non Cash Contri Table53$2,168Estimated Cost
Food Inventory19$195Estimated Cost
Total Noncash Contributions72$26,731-

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,572,944
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$343,265
Total Revenue per Audited Statements
$4,916,209
Total Revenue per Form 990
$4,572,944
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,501,526
Other Expenses$1,407,172
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,250,835$418,929-$2,669,764
Other Employee Benefits$329,941$31,148-$361,089
Payroll Taxes$324,883$31,788-$356,671
Depreciation Depletion$164,108--$164,108
Information Technology$131,923$12,436-$144,359
Other Expenses$112,678$11,716-$124,394
All Other Expenses$79,927$35,015-$114,942
Current Officers, Directors, Trustees, and Key Employees$114,002--$114,002
Fees for Services Other$96,008$12,143-$108,151
Occupancy$90,152$12,293-$102,445
Insurance$61,999$8,455-$70,454
Advertising$15,386$1,325-$16,711
Interest$8,072$5,446-$13,518
Travel$2,917$525-$3,442
Total Functional Expenses$4,324,255$584,443$0$4,908,698

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$5,251,963
Expenses per Audited Statements$4,908,698
Total Expenses per Form 990$4,908,698
Expenses Not Reported on Form 990$343,265
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Scramble$16,949---
Total Events$16,949---
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$427,061
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
2025-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tamara Mitchell
Formed
1971
Legal Domicile
Mt
Voting Board Members
9
Independent Board Members
9
Employees
103
Volunteers
559

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:

ROUNDING 2.

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IRS990/Desc0THE HEAD START PROGRAM PROMOTES THE SCHOOL READINESS OF YOUNG CHILDREN FROM LOW-INCOME FAMILIES. THE ORGANIZATION PROVIDED 360 CHILDREN AND THEIR FAMILIES WITH COMPREHENSIVE SERVICES INCLUDING EDUCATION, HEALTH, NUTRITION, SOCIAL AND OTHER SERVICES WHILE BEING RESPONSIVE TO EACH CHILD AND FAMILY'S ETHNIC, CULTURAL, AND LINGUISTIC HERITAGE.
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IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0HEAD START, INC. PROVIDES COMPREHENSIVE SERVICES FOR YOUNG CHILDREN AND THEIR FAMILIES TO ACHIEVE SCHOOL READINESS AND LIFELONG SUCCESS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt02460864
IRS990/NetAssetsOrFundBalancesEOYAmt02125112
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02176722
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02039668
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt012293
IRS990/OccupancyGrp/ProgramServicesAmt090152
IRS990/OccupancyGrp/TotalAmt0102445
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt023989
IRS990/OtherChangesInNetAssetsAmt02
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt031148
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0329941
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0361089
IRS990/OtherExpensesGrp/Desc0OTHER COSTS
IRS990/OtherExpensesGrp/Desc1FOOD & BEVERAGE
IRS990/OtherExpensesGrp/Desc2SUPPLIES
IRS990/OtherExpensesGrp/Desc3TRAINING
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03224
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt111716
IRS990/OtherExpensesGrp/ProgramServicesAmt0209521
IRS990/OtherExpensesGrp/ProgramServicesAmt1175429
IRS990/OtherExpensesGrp/ProgramServicesAmt2156474
IRS990/OtherExpensesGrp/ProgramServicesAmt3112678
IRS990/OtherExpensesGrp/TotalAmt0209521
IRS990/OtherExpensesGrp/TotalAmt1175429
IRS990/OtherExpensesGrp/TotalAmt2159698
IRS990/OtherExpensesGrp/TotalAmt3124394
IRS990/OtherLiabilitiesGrp/BOYAmt0429425
IRS990/OtherLiabilitiesGrp/EOYAmt0427061
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0418929
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02250835
IRS990/OtherSalariesAndWagesGrp/TotalAmt02669764
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt031788
IRS990/PayrollTaxesGrp/ProgramServicesAmt0324883
IRS990/PayrollTaxesGrp/TotalAmt0356671
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt022969
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
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/ExpenseAmt0248094
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt04619716
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt03828
IRS990/PYOtherExpensesAmt01374217
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0205604
IRS990/PYSalariesCompEmpBnftPaidAmt03043723
IRS990/PYTotalExpensesAmt04417940
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04623544
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-335754
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0INSURANCE PROCEEDS - 2019 AMOUNT: $ 366,663.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt04564311
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt04619716
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt04641773
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt04357515
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt03971508
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt022154823
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt08633
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt03828
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0539
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0288
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt04159
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt017447
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0366663
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0366663
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98300
IRS990ScheduleA/PublicSupportPY170Pct00.98290
IRS990ScheduleA/PublicSupportTotal170Amt022154823
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt04564311
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt04619716
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt04641773
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt04357515
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt03971508
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt022154823
IRS990ScheduleA/TotalSupportAmt022538933
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01472417
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01655157
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03127574
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0343265
IRS990ScheduleD/DonatedServicesUseFcltsAmt0343265
IRS990ScheduleD/EquipmentGrp/BookValueAmt0336156
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0336156
IRS990ScheduleD/ExpensesNotReportedAmt0343265
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt04908698
IRS990ScheduleD/LandGrp/BookValueAmt0327000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0327000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0205914
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0205914
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0427061
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NOTE PAYABLE
IRS990ScheduleD/RevenueNotReportedAmt0343265
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt04572944
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02341487
IRS990ScheduleD/TotalExpensesPerForm990Amt04908698
IRS990ScheduleD/TotalLiabilityAmt0427061
IRS990ScheduleD/TotalRevenuePerForm990Amt04572944
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04916209
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05251963
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt016949
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt016949
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF SCRAMBLE
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt016949
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt016949
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/BooksAndPublicationsGrp/MethodOfDeterminingRevenuesTxt0ESTIMATED COST
IRS990ScheduleM/BooksAndPublicationsGrp/NonCashCheckboxInd0X
IRS990ScheduleM/BooksAndPublicationsGrp/NoncashContributionsRptF990Amt010960
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/MethodOfDeterminingRevenuesTxt0ESTIMATED COST
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/NonCashCheckboxInd0X
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/NoncashContributionsRptF990Amt013408
IRS990ScheduleM/FoodInventoryGrp/ContributionCnt019
IRS990ScheduleM/FoodInventoryGrp/MethodOfDeterminingRevenuesTxt0ESTIMATED COST
IRS990ScheduleM/FoodInventoryGrp/NonCashCheckboxInd0X
IRS990ScheduleM/FoodInventoryGrp/NoncashContributionsRptF990Amt0195
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt053
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0EDUCATIONAL SUPPLIES
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0ESTIMATED COST
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt02168
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/ExplanationTxt5ROUNDING 2.
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
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/TotalAssetsBOYAmt03076413
IRS990/TotalAssetsEOYAmt02893446
IRS990/TotalAssetsGrp/BOYAmt03076413
IRS990/TotalAssetsGrp/EOYAmt02893446
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt04564311
IRS990/TotalEmployeeCnt0103
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0584443
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04324255
IRS990/TotalFunctionalExpensesGrp/TotalAmt04908698
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0615549
IRS990/TotalLiabilitiesEOYAmt0768334
IRS990/TotalLiabilitiesGrp/BOYAmt0615549

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$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
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