Civic Intelligence

Benton Franklin Head Start Program

990 • Fiscal year 2018 • EIN 91-1097442

Feb 01, 2017 to Jan 31, 2018 • Filed on Aug 28, 2018

1549 Georgia Ave Ste BRichland, WA 99352

(509) 735-1062

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.68x

Higher debt load relative to assets than 83% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

33rd percentile

0.08x

Higher debt load relative to revenue than 33% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Net Margin

41st percentile

0.5%

Higher net margin than 41% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2018

Asset Growth

89th percentile

32%

Faster asset growth than 89% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

72nd percentile

15%

Faster revenue growth than 72% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Assets

Up

$767,184

Up $185,627 (+32%) from 2017

Net Assets

Up

$244,608

Up $34,430 (+16%) from 2017

Liabilities

Up

$522,576

Up $151,197 (+41%) from 2017

Revenue

Up

$6,406,332

Up $843,640 (+15%) from 2017

Expenses

Up

$6,371,902

Up $815,567 (+15%) from 2017

Net Income

Up

$34,430

Up $28,073 (+442%) from 2017

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $597,307Liabilities 2011: $327,292Net Assets 2011: $270,0152011Assets 2012: $534,503Liabilities 2012: $321,873Net Assets 2012: $212,6302012Assets 2013: $541,093Liabilities 2013: $336,108Net Assets 2013: $204,9852013Assets 2014: $592,991Liabilities 2014: $387,618Net Assets 2014: $205,3732014Assets 2015: $667,987Liabilities 2015: $443,696Net Assets 2015: $224,2912015Assets 2016: $637,063Liabilities 2016: $433,242Net Assets 2016: $203,8212016Assets 2017: $581,557Liabilities 2017: $371,379Net Assets 2017: $210,1782017Assets 2018: $767,184Liabilities 2018: $522,576Net Assets 2018: $244,6082018Assets 2019: $782,650Liabilities 2019: $521,740Net Assets 2019: $260,9102019Assets 2020: $1,551,888Liabilities 2020: $1,065,389Net Assets 2020: $486,4992020Assets 2021: $1,077,313Liabilities 2021: $600,559Net Assets 2021: $476,7542021Assets 2022: $1,169,571Liabilities 2022: $596,921Net Assets 2022: $572,6502022Assets 2023: $983,798Liabilities 2023: $589,781Net Assets 2023: $394,0172023Assets 2024: $1,449,426Liabilities 2024: $1,177,698Net Assets 2024: $271,7282024Assets 2025: $2,883,022Liabilities 2025: $2,827,130Net Assets 2025: $55,8922025

Highlighted filing

2018

Assets$767,184
Liabilities$522,576
Net Assets$244,608

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2011: $5,369,9352011Expenses 2012: $5,339,2942012Expenses 2013: $5,174,1482013Revenue 2014: $4,973,236Expenses 2014: $4,972,848Net Income 2014: $3882014Revenue 2015: $5,242,541Expenses 2015: $5,223,623Net Income 2015: $18,9182015Revenue 2016: $5,222,379Expenses 2016: $5,242,849Net Income 2016: -$20,4702016Revenue 2017: $5,562,692Expenses 2017: $5,556,335Net Income 2017: $6,3572017Revenue 2018: $6,406,332Expenses 2018: $6,371,902Net Income 2018: $34,4302018Revenue 2019: $6,094,108Expenses 2019: $6,077,806Net Income 2019: $16,3022019Revenue 2020: $7,825,305Expenses 2020: $7,599,716Net Income 2020: $225,5892020Revenue 2021: $7,325,980Expenses 2021: $7,335,725Net Income 2021: -$9,7452021Revenue 2022: $7,707,525Expenses 2022: $7,611,487Net Income 2022: $96,0382022Revenue 2023: $7,410,921Expenses 2023: $7,589,554Net Income 2023: -$178,6332023Revenue 2024: $8,748,204Expenses 2024: $8,870,493Net Income 2024: -$122,2892024Revenue 2025: $8,012,641Expenses 2025: $8,162,280Net Income 2025: -$149,6392025

Highlighted filing

2018

Revenue$6,406,332
Expenses$6,371,902
Net Income$34,430
Jump To
Filing Snapshot
Filing Period
Feb 1, 2017 to Jan 31, 2018
Signed
Aug 28, 2018
Return Version
2017v2.3
Gross Receipts
$6,406,332
Mission and Program Overview

Mission

Benton franklin head start is a federally funded, with support from the community, pre-school program that provides developmentally appropriate pre-school activities for qualifying children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$224,738$410,259▲ $185,521
Cash and Non-Interest-Bearing Accounts$260,667$242,549▼ $18,118
Land, Buildings, and Equipment, Net$96,152$114,376▲ $18,224
Total Assets$581,557$767,184▲ $185,627
Liabilities
Accounts Payable and Accrued Expenses$371,379$522,576▲ $151,197
Total Liabilities$371,379$522,576▲ $151,197
Net Assets / Fund Balance
Unrestricted Net Assets$190,473$224,701▲ $34,228
Temporarily Rstr Net Assets$19,705$19,907▲ $202
Total Net Assets Fund Balance$210,178$244,608▲ $34,430
Total Liabilities and Net Assets / Fund Balance$581,557$767,184▲ $185,627

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$43,501$143,064$186,565
Buildings$26,275$106,729$133,004
Leasehold Improvements$44,600$34,892$79,492
Compensation and Service Providers

Board Members and Trustees

NameTitle
Paul StrandChairman
Bob McphersonVice Chairma
Amy PersonDirector
CHILDREN'S CENTERDirector
Ciel FruchterDirector
Lisa GormanDirector
Maria VeraDirector
Mitchell OstlerDirector
Nick LombardoDirector
Jim EdgarTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$6,406,332
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,104,326
Change in Net Assets
$34,430

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 Amount
Other Non Cash Contri Table1$574,309
Other Non Cash Contri Table1$456,519
Other Non Cash Contri Table1$20,287
Total Noncash Contributions3$1,051,115
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,098,423
Other Expenses$2,273,479
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,767,293$406,781-$3,174,074
Occupancy$1,008,963$11,854-$1,020,817
Other Employee Benefits$451,347$55,535-$506,882
Payroll Taxes$353,161$64,306-$417,467
All Other Expenses$51,708$6,725-$58,433
Travel$43,993$11,212-$55,205
Insurance$33,587$15,613-$49,200
Other Expenses$37,027$2,535-$39,562
Depreciation Depletion$16,511--$16,511
Fees for Services Accounting-$13,000-$13,000
Total Functional Expenses$5,702,691$669,211$0$6,371,902
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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, Page 6, Part VI, Line 11B

The board of directors reviewed the 990 at one of their board meetings before it was filed.

Form 990, Page 6, Part VI, Line 12C

Conflicts of interest are required to be disclosed annually.

Form 990, Page 6, Part VI, Line 15A

Wage comparability data updated every three years using data collected from like businesses in area as well as head start agencies. This information is audited every three years as part of a federal peer review, as well as approved by agency board of directors and parent policy council. Most pay increases are given by federally mandated "cost of living allowances", or cola. All salaries and pay increases are approved by the board of directors and parent policy council.

Form 990, Page 6, Part VI, Line 15B

Wage comparability data updated every three years using data collected from like businesses in area as well as head start agencies. This information is audited every three years as part of a federal peer review, as well as approved by agency board of directors and parent policy council. Most pay increases are given by federally mandated "cost of living allowances", or cola. All salaries and pay increases are approved by the board of directors and parent policy council.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Benton Franklin Head Start Program
EIN
91-1097442
Phone
5097351062
Address
1549 GEORGIA AVE STE B, RICHLAND, WA 99352

Signing Officer

Name
Kathy Parson
Title
Executive Director
Phone
5097351062
Signed
2018-08-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Strand
Formed
2005
Legal Domicile
Wa
Voting Board Members
10
Independent Board Members
10
Employees
138
Volunteers
1,145

Preparer

Firm
Christensen King Pc
Address
1334 JADWIN AVE, RICHLAND, WA 99354
Preparer
Joseph W Crowther CPA Mba Pfs
Phone
5099431040
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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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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0106729
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IRS990ScheduleD/EquipmentGrp/BookValueAmt043501
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0143064
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0186565
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt044600
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt034892
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt079492
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0114376
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS REVIEWED THE 990 AT ONE OF THEIR BOARD MEETINGS BEFORE IT WAS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONFLICTS OF INTEREST ARE REQUIRED TO BE DISCLOSED ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2WAGE COMPARABILITY DATA UPDATED EVERY THREE YEARS USING DATA COLLECTED FROM LIKE BUSINESSES IN AREA AS WELL AS HEAD START AGENCIES. THIS INFORMATION IS AUDITED EVERY THREE YEARS AS PART OF A FEDERAL PEER REVIEW, AS WELL AS APPROVED BY AGENCY BOARD OF DIRECTORS AND PARENT POLICY COUNCIL. MOST PAY INCREASES ARE GIVEN BY FEDERALLY MANDATED "COST OF LIVING ALLOWANCES", OR COLA. ALL SALARIES AND PAY INCREASES ARE APPROVED BY THE BOARD OF DIRECTORS AND PARENT POLICY COUNCIL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3WAGE COMPARABILITY DATA UPDATED EVERY THREE YEARS USING DATA COLLECTED FROM LIKE BUSINESSES IN AREA AS WELL AS HEAD START AGENCIES. THIS INFORMATION IS AUDITED EVERY THREE YEARS AS PART OF A FEDERAL PEER REVIEW, AS WELL AS APPROVED BY AGENCY BOARD OF DIRECTORS AND PARENT POLICY COUNCIL. MOST PAY INCREASES ARE GIVEN BY FEDERALLY MANDATED "COST OF LIVING ALLOWANCES", OR COLA. ALL SALARIES AND PAY INCREASES ARE APPROVED BY THE BOARD OF DIRECTORS AND PARENT POLICY COUNCIL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalEmployeeCnt0138
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IRS990/TravelGrp/ProgramServicesAmt043993
IRS990/TravelGrp/TotalAmt055205
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0190473
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IRS990/VotingMembersIndependentCnt010
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ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KATHY PARSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05097351062
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-08-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENTON FRANKLIN HEAD START PROGRAM
ReturnHeader/Filer/BusinessNameControlTxt0BENT
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ReturnHeader/Filer/PhoneNum05097351062
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ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt068.116.30.162
ReturnHeader/FilingSecurityInformation/IPDt02018-11-14
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm011:48:42
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0911301985
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01334 JADWIN AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RICHLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd099354
ReturnHeader/PreparerPersonGrp/PhoneNum05099431040
ReturnHeader/PreparerPersonGrp/PreparationDt02018-09-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOSEPH W CROWTHER CPA MBA PFS
ReturnHeader/ReturnTs02018-11-14T09:48:42-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-02-01
ReturnHeader/TaxPeriodEndDt02018-01-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.88$2.83$0.06$8.01$8.16$0.15
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.45$1.18$0.27$8.75$8.87$0.12
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.98$0.59$0.39$7.41$7.59$0.18
2022Detailed filing. Detailed filing data is available for this year.$1.17$0.60$0.57$7.71$7.61$0.10
2021Detailed filing. Detailed filing data is available for this year.$1.08$0.60$0.48$7.33$7.34$0.01
2020Detailed filing. Detailed filing data is available for this year.$1.55$1.07$0.49$7.83$7.60$0.23
2019Detailed filing. Detailed filing data is available for this year.$0.78$0.52$0.26$6.09$6.08$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.77$0.52$0.24$6.41$6.37$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.58$0.37$0.21$5.56$5.56$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.64$0.43$0.20$5.22$5.24$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.67$0.44$0.22$5.24$5.22$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.59$0.39$0.21$4.97$4.97$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.54$0.34$0.20$5.17
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.32$0.21$5.34
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.60$0.33$0.27$5.37