2023-08-10T17:25:06-05:00 2022-12-31 135565207 KPMG LLP 345 PARK AVENUE NEW YORK NY 101540102 990 2022-01-01 453672468 SCUS HEAD START PROGRAMS INC SCUS 2032214000 501 KINGS HIGHWAY EAST 400 FAIRFIELD CT 06825 WESLEE LINNIG EXECUTIVE DIRECTOR 2032214000 2023-08-10 1 WESLEE LINNIG 999009999 0 EVAN W SEEKAMP P01907071 2127589700 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z ARVELIS BYRD 501 KINGS HIGHWAY EAST FAIRFIELD CT 06825 36577051 0 X WWW.SAVETHECHILDREN.ORG X 2011 CT PROGRAMS PROMOTE SCHOOL READINESS BY ENHANCING SOCIAL AND COGNITIVE DEVELOPMENT (SEE SCH O). 9 9 627 1799 0 0 22563277 36573467 0 0 4816 3584 116050 0 22684143 36577051 0 445049 0 0 14635126 23812187 0 0 0 8250862 14325250 22885988 38582486 -201845 -2005435 3729940 4373716 4976076 6878659 -1246136 -2504943 SCUS HEAD START PROGRAMS PROMOTE SCHOOL READINESS BY ENHANCING THE SOCIAL AND COGNITIVE DEVELOPMENT OF CHILDREN THROUGH SERVICES PROVIDED TO STUDENTS AND FAMILIES. SEE SCHEDULE O. 0 0 34055078 445049 0 IN 2022, SCUS HEAD START PROGRAMS INC. OPERATED 9 HEAD START PROGRAMS IN FIVE STATES (AR, LA, NC, TN, AND OK) 34055078 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 X 116 0 1 627 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X WESLEE LINNIG 8594338188 800 CORPORATE DRIVE SUITE 100 LEXINGTON KY 40503 CASSAUNDRA ANDERSON DIRECTOR (UNTIL 9/2/22) 1.00 0.00 X 0 0 0 SHAKA CARROLL DIRECTOR (UNTIL 9/2/22) 1.00 0.00 X 0 0 0 SANDY DONOVAN DIRECTOR 1.00 0.00 X 0 0 0 BENITA JONES DIRECTOR 1.00 0.00 X 0 0 0 JEREMY KOHOMBAN DIRECTOR (UNTIL 9/2/22) 1.00 1.00 X 0 0 0 JOE MANDATO DIRECTOR 1.00 1.00 X 0 0 0 AMOS MCCLOREY DIRECTOR 1.00 0.00 X 0 0 0 JULIE NORDSTROM BOARD CHAIR 1.00 1.00 X 0 0 0 ANN PATTERSON DIRECTOR (UNTIL 3/16/22) 1.00 0.00 X 0 0 0 SUNIL SANI DIRECTOR 1.00 1.00 X 0 0 0 DAVE SEWELL DIRECTOR (UNTIL 9/2/22) 1.00 1.00 X 0 0 0 PERNELL TRENT DIRECTOR 1.00 0.00 X 0 0 0 STEVEN WOLFE PEREIRA DIRECTOR (AS OF 9/2/22) 1.00 1.00 X 0 0 0 KORYNNE WRIGHT DIRECTOR (AS OF 3/16/22) 1.00 1.00 X 0 0 0 WESLEE LINNIG CHIEF FINANCIAL OFFICER 40.00 0.00 X 111911 0 15463 ARVELIS BYRD EXECUTIVE DIRECTOR 40.00 0.00 X 186155 0 56796 ASHLEY PATRICK CORPORATE SECRETARY 40.00 0.00 X 72946 0 25197 LTEISHA CURTIS DEPUTY EXECUTIVE DIRECTOR 40.00 0.00 X 147687 0 36136 JANA BAYS PROGRAM DIRECTOR 40.00 0.00 X 101361 0 29316 620060 0 162908 4 0 1 0 MENDOZA ROOFING LLC 307 HUNSUCKER STREET BISCOE NC 27209 CONSTRUCTION 214373 ARELY'S PAINTING AND LANDSCAPING 369 AUMAN ROAD BISCOE NC 27209 REPAIRS & MAINT 148268 GENARO OSORIO SALAZAR 915 CENTER STREET OAKBORO NC 28129 LANDSCAPING 136986 TEACHING STRATEGIES 30888 MOMENTUM PLACE CHICAGO IL 60689 SCHOOL CURRICULUM 129818 DICABI SOLUTIONS LLC 4801 GLENWOOD AVE SUITE 200-374 RALEIGH NC 27612 CONSULTING 111427 6 X 1387418 31660985 3525064 3419637 36573467 3584 3584 36577051 0 0 3584 445049 445049 468467 468467 18271110 15971816 2299294 937641 789241 148400 4134969 3679837 455132 5791 633 5158 783962 454669 329293 117109 20586 96523 1170426 845880 324546 217944 203674 14270 4100541 3995169 105372 1233698 1112633 121065 118670 103147 15523 392985 261193 131792 PROGRAM SUPPLIES 4456655 4469988 -13333 SCHOOL MEALS 845054 837723 7331 NON-CAPITALIZABLE ASSET 717694 718305 -611 MEMBERSHIP FEES 104952 101218 3734 59769 44317 15452 38582486 34055078 4527408 0 1944537 827512 1253111 407298 528453 998625 3839 181122 0 1959159 3729940 4373716 976985 1596610 43914 3955177 5282049 4976076 6878659 X -1246136 -2504943 -1246136 -2504943 3729940 4373716 X -2005435 746628 X X 0 1 X 1 1 1 X 24640924 18184551 19160962 22563277 36573467 121123181 24640924 18184551 19160962 22563277 36573467 121123181 121123181 4301 3584 7885 33239 2540 116050 151829 121282895 1231375 0.99870 0.99790 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: INSURANCE CLAIMS RECOVERY - 2019 AMOUNT: $ 33,239. 2020 AMOUNT: $ 2,540. 2021 AMOUNT: $ 116,050. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 RIGHT OF USE ASSET 1959159 1959159 DUE TO SCUS 3298314 RIGHT OF USE LIABILITY 1983735 5282049 X PART X, LINE 2: THE FOLLOWING FOOTNOTE IS FROM THE CONSOLIDATED FINANCIAL STATEMENTS OF SAVE THE CHILDREN FEDERATION, INC: THE INTERNAL REVENUE SERVICE HAS RULED THAT, PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE), SCUS AND HEAD START ARE EXEMPT FROM FEDERAL INCOME TAXES AND ARE PUBLICLY SUPPORTED ORGANIZATIONS, AS DEFINED IN SECTION 509(A)(1) OF THE CODE. EFFECTIVE MARCH 11, 2014, THE INTERNAL REVENUE SERVICE DETERMINED THAT SCAN IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(4) OF THE CODE. AS NOT-FOR-PROFIT ORGANIZATIONS, SCUS, HEAD START, AND SCAN ARE ALSO EXEMPT FROM STATE AND LOCAL INCOME TAXES. CDA AND SCF WERE INCORPORATED IN SINGAPORE IN SEPTEMBER 2020 AS EXEMPT PRIVATE COMPANIES LIMITED BY SHARES. PT SMM WAS INCORPORATED IN INDONESIA IN 2021 AS AN LLC. THE ORGANIZATION FOLLOWS THE GUIDANCE OF ACCOUNTING STANDARDS CODIFICATION TOPIC 740, INCOME TAXES, RELATED TO UNCERTAINTIES IN INCOME TAXES, WHICH PRESCRIBES A THRESHOLD OF MORE LIKELY THAN NOT FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ORGANIZATION BELIEVES IT HAS TAKEN NO SIGNIFICANT UNCERTAIN TAX POSITIONS. SCHEDULE D, PART X, LINE 2 THE FOLLOWING FOOTNOTE IS FROM THE CONSOLIDATED FINANCIAL STATEMENTS OF SAVE THE CHILDREN FEDERATION, INC (SCUS): THE INTERNAL REVENUE SERVICE HAS RULED THAT, PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE), SCUS AND SCUS HEAD START PROGRAMS, INC (HEAD START) ARE EXEMPT FROM FEDERAL INCOME TAXES AND ARE PUBLICLY SUPPORTED ORGANIZATIONS, AS DEFINED IN SECTION 509(A)(1) OF THE CODE. EFFECTIVE MARCH 11, 2014, THE INTERNAL REVENUE SERVICE DETERMINED THAT SAVE THE CHILDREN ACTION NETWORK, INC (SCAN) IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C) (4) OF THE CODE. AS NOT-FOR-PROFIT ORGANIZATIONS, SCUS, HEAD START, AND SCAN ARE ALSO EXEMPT FROM STATE AND LOCAL INCOME TAXES. COMMUNITY DEVELOPMENT AQUAVENTURES PTE LTD (CDA) AND SCF SOCIAL VENTURES PTE LTD (SCF) WERE INCORPORATED IN SINGAPORE IN SEPTEMBER 2020 AS EXEMPT PRIVATE COMPANIES LIMITED BY SHARES. PT SOLUSI MASYARAKAT MANDIRI (PT SMM) WAS INCORPORATED IN INDONESIA IN 2021 AS AN LLC. THE ORGANIZATION FOLLOWS THE GUIDANCE OF ACCOUNTING STANDARDS CODIFICATION TOPIC 740, INCOME TAXES, RELATED TO UNCERTAINTIES IN INCOME TAXES, WHICH PRESCRIBES A THRESHOLD OF MORE LIKELY THAN NOT FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ORGANIZATION BELIEVES IT HAS TAKEN NO SIGNIFICANT UNCERTAIN TAX POSITIONS. 1 PARISH OF NATCHITOCHES - PARISH GOVERNMENT 450 SECOND STREET NATCHITOCHES LA 714574699 726000934 GOV ENTITY 0 34210 EDUCATION ACTIVITY CASA OF ST LANDRY - EVANGELINE INC 421 N MAIN ST OPELOUSAS LA 70570 263084903 501(C)3 0 34913 EDUCATION ACTIVITY BOYS AND GIRLS CLUBS OF ACADIANA INC 1405 W PINHOOK ROAD SUITE 200 LAFAYETTE LA 70503 720940072 501(C)3 0 36844 EDUCATION ACTIVITY WORD MINISTRIES 1960 W LAUREL AVE EUNICE LA 70535 383776609 0 51679 EDUCATION ACTIVITY AFRICAN AMERICAN CULTURAL CENTER AND MUSEUM 1304 BEECH ST ALEXANDRIA LA 71301 721471811 501(C)3 0 68538 EDUCATION ACTIVITY 4 1 PART I, LINE 2: ORGANIZATION'S PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS: SCUS HEAD START CONDUCTS PERIODIC FINANCIAL AND PROGRAM REVIEWS, WHICH INCLUDE MONTHLY BUDGET VERSUS ACTUAL ANALYSIS COMPARING SPEND FOR THE TERM OF THE GRANT AND PROJECTED ANNUAL AMOUNTS. SPENDING AGAINST EACH GRANT IS APPROVED BY THE APPROPRIATE BUDGET HOLDER, FOLLOWING ESTABLISHED PROCESSES AND PROCEDURES INCLUDING REVIEW OF INFORMATION PROVIDED BY PARTNERS TO SCUS HEAD START. SCUS HEAD START FOCUSES ON INTERNAL CONTROLS, SUCH AS PRE-AWARD ASSESSMENTS, RISK-BASED MONITORING, AND PROPER SEGREGATION FOR REVIEWING AND PROCESSING PERIODIC PAYMENTS. THESE INTERNAL CONTROLS ARE REVIEWED AND UPDATED AS APPROPRIATE BY THE FINANCE DIVISION, IN CONJUNCTION WITH OTHER DIVISIONS, AND ARE TESTED ON A REGULAR BASIS. 0 0 0 0 0 0 0 1 0 ARVELIS BYRD EXECUTIVE DIRECTOR 145546 0 7176 0 33433 0 30284 0 26512 0 242951 0 0 0 LTEISHA CURTIS DEPUTY EXECUTIVE DIRECTOR 120042 0 500 0 27145 0 9555 0 26581 0 183823 0 0 0 SCHEDULE J, PART I, LINE 3 OFFICERS ARE COMPENSATED FOR SERVICES PROVIDED TO SCUS HEAD START PROGRAMS INC. ("SCUS HEAD START"). THE COMPENSATION POLICIES OF SCUS HEAD START ARE SUBJECT TO THE OVERSIGHT AND REVIEW BY THE BOARD OF TRUSTEES OF SCUS, A RELATED 501(C)(3) ORGANIZATION. SCUS USES FORM 990 OF OTHER ORGANIZATIONS OF SIMILAR SIZE AND COMPLEXITY, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY SCUS' EXECUTIVE COMMITTEE WHEN DETERMINING COMPENSATION OF THE CEO/EXECUTIVE DIRECTOR. SCHEDULE J, PART I, LINE 7 NON-FIXED PAYMENTS LUMP-SUM PAYMENTS (AS A PERCENTAGE OF BASE SALARY) BASED ON A COMBINATION OF INDIVIDUAL PERFORMANCE AND ORGANIZATIONAL PERFORMANCE WERE MADE TO ELIGIBLE INDIVIDUALS. SCHEDULE J, PART II, COLUMN B(II) REFLECTS THIS PAYMENT TO A. BYRD AND L. CURTIS. X 236755 FAIR MARKET VALUE X 3182882 FAIR MARKET VALUE 0 1 1 SCHEDULE M, PART I, LINE 32 SCUS HEAD START PROGRAMS, INC. DOES NOT HAVE DEDICATED FUNDRAISING STAFF. FUNDRAISING ACTIVITIES ARE COMPLETED BY THE RELATED ORGANIZATION, SAVE THE CHILDREN FEDERATION, INC. RESOURCE DEVELOPMENT STAFF, BOTH FOR CASH AND NON-CASH CONTRIBUTIONS. THE PROCESSING OF CONTRIBUTIONS RECEIVED IS HANDLED BY THE RELATED ORGANIZATION, SAVE THE CHILDREN FEDERATION, INC. GIFT PROCESSING AND FINANCE ACCOUNTS RECEIVABLE STAFF, AND SCUS HEAD START PROGRAMS, INC. IS ACCORDINGLY CHARGED AND BILLED FOR TIME SPENT. SCHEDULE M, PART I, COLUMN (B) THE ORGANIZATION ACCOUNTS FOR THE AMOUNTS IN COLUMN (B), WHERE APPLICABLE, USING THE NUMBER OF SEPARATE CONTRIBUTORS. FORM 990, PART III, LINE 1 AND PART III, LINE 1 SCUS HEAD START PROGRAMS, INC. ("SCUS HEAD START") PROMOTES SCHOOL READINESS BY ENHANCING THE SOCIAL AND COGNITIVE DEVELOPMENT OF CHILDREN THROUGH THE PROVISION OF EDUCATIONAL, HEALTH, NUTRITIONAL, SOCIAL AND OTHER SERVICES TO ENROLLED CHILDREN AND FAMILIES. THEY ENGAGE PARENTS IN THEIR CHILDREN'S LEARNING AND ASSIST THEM IN MAKING PROGRESS TOWARD THEIR EDUCATIONAL, LITERACY AND EMPLOYMENT GOALS. SIGNIFICANT EMPHASIS IS PLACED ON THE INVOLVEMENT OF PARENTS IN THE ADMINISTRATION OF LOCAL HEAD START PROGRAMS. FORM 990, PART V, LINE 2 ALL FORMS W-2 ARE ISSUED BY SCUS HEAD START. SALARIES OF SCUS, A RELATED 501(C)(3) ORGANIZATION, ALLOCATED TO TIME WORKED FOR SCUS HEAD START HAS BEEN PROPERLY REPORTED AS SCUS HEAD START SALARY EXPENSE. FORM 990, PART VI, SECTION A, LINE 6 ORGANIZATION MEMBERS PER THE ORGANIZATION'S CERTIFICATE OF INCORPORATION AND BYLAWS, SCUS SHALL BE THE SOLE MEMBER OF SCUS HEAD START. PARAGRAPH SIX OF THE CERTIFICATE OF INCORPORATION NOTES ALL MEMBERS OF THE BOARD OF DIRECTORS SHALL BE APPOINTED BY THE MEMBER, AND THE MEMBER SHALL HAVE THE POWER TO REMOVE ANY ONE OR MORE OF THE DIRECTORS AT ANY TIME IN ITS DISCRETION WITH OR WITHOUT CAUSE. IN ADDITION, ONLY THE MEMBER SHALL HAVE THE POWER TO ADOPT, AMEND OR REPEAL THE BYLAWS, AND ONLY THE MEMBER SHALL HAVE THE POWER TO AMEND THE CERTIFICATE OF INCORPORATION. THE OFFICERS OF SCUS HEAD START ARE EMPLOYED BY SCUS AND A PART OF THEIR DUTIES FOR SCUS INCLUDES PROVIDING MANAGEMENT SUPPORT TO SCUS HEAD START. FORM 990, PART VI, SECTION A, LINE 7A PLEASE SEE NARRATIVE REPORTED ABOVE TITLED FORM 990, PART VI, SECTION A, LINE 6. FORM 990, PART VI, SECTION A, LINE 7B PLEASE SEE NARRATIVE REPORTED ABOVE TITLED FORM 990, PART VI, SECTION A, LINE 6. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 REVIEW PROCESS SCUS HEAD START HAS ADOPTED AND FOLLOWS THE MAJORITY OF THE POLICIES AND PROCEDURES OF ITS SOLE MEMBER, SCUS. THE FORM 990 WAS REVIEWED BY THE HEAD START BOARD OF DIRECTORS IN MID-JULY AND THEN SENT TO THE AUDIT COMMITTEE OF THE SCUS BOARD PRIOR TO FILING WITH THE IRS BEFORE THE EXTENDED DUE DATE OF NOVEMBER 15, 2023. FORM 990, PART VI, SECTION B, LINE 12C COMPLIANCE WITH CONFLICT OF INTEREST POLICY SCUS HAS A CONFLICT OF INTEREST POLICY APPLICABLE TO ALL AFFILIATES, INCLUDING SCUS HEAD START, AND IS ADMINISTERED BY SCUS' CORPORATE SECRETARY. THE BOARD OF DIRECTORS OF SCUS HEAD START HAS ADOPTED AND FOLLOWS THE PROCEDURES OF SCUS: UNDER ITS BYLAWS AND ITS CODE OF ETHICS, SAVE THE CHILDREN'S TRUSTEES, OFFICERS, AND OTHER EMPLOYEES ARE REQUIRED TO PROMPTLY DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST, IN WRITING. IN THE EVENT THAT A TRANSACTION POSES A POTENTIAL CONFLICT OF INTEREST FOR ANY OFFICER OR TRUSTEE, THE BYLAWS PROVIDE FOR THE TRUSTEES' FULL CONSIDERATION OF ALL MATERIAL FACTS AND CIRCUMSTANCES TO DETERMINE WHETHER THE TRANSACTION IS FAIR, REASONABLE, AND IN THE CORPORATION'S BEST INTERESTS. IN THE EVENT THAT A TRANSACTION POSES A POTENTIAL CONFLICT OF INTEREST FOR A KEY EMPLOYEE OTHER THAN AN OFFICER, THE EMPLOYEE'S SUPERVISOR AND/OR OTHER RELEVANT DECISION MAKERS ARE CHARGED WITH ENSURING THAT THE EMPLOYEE DOES NOT TAKE PART IN DECISION MAKING REGARDING THE TRANSACTION. FORM 990, PART VI, SECTION B, LINES 13 AND 14 GOVERNANCE POLICIES SCUS HAS GOVERNANCE POLICIES (WHISTLEBLOWER, DOCUMENTATION RETENTION, ETC.) APPLICABLE TO ALL AFFILIATES, INCLUDING SCUS HEAD START, THAT ARE ADMINISTERED BY SCUS' LEGAL DEPARTMENT. THE BOARD OF DIRECTORS OF SCUS HEAD START HAS ADOPTED AND FOLLOWS THE PROCEDURES OF SCUS. FORM 990, PART VI, SECTION B, LINE 15 DETERMINING COMPENSATION OFFICERS ARE COMPENSATED FOR SERVICES PROVIDED TO SCUS HEAD START. THE COMPENSATION POLICIES OF SCUS HEAD START ARE SUBJECT TO THE OVERSIGHT AND REVIEW BY THE BOARD OF TRUSTEES OF SCUS AND THE COMPENSATION REVIEW PERFORMED IN 2022. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE TO THE PUBLIC SCUS HEAD START MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART VIII, LINE 1D IN 2022, THE ORGANIZATION RECEIVED $1,387,418 IN FUNDING, PER A SUBGRANT AGREEMENT WITH SAVE THE CHILDREN FEDERATION, INC. FORM 990, PART XI, LINE 9: 2022 EXPENSE PAID IN 2023 746,628. FORM 990, PART XII, LINE 2C CONSOLIDATED AUDITED FINANCIAL STATEMENTS SCUS HEAD START FOLLOWS THE MAJORITY OF THE POLICIES AND PROCEDURES OF ITS SOLE MEMBER, SAVE THE CHILDREN FEDERATION, INC. SCUS CONSOLIDATED HEAD START ACTIVITY IS INCLUDED IN THE SCUS CONSOLIDATED AUDITED FINANCIAL STATEMENTS. FORM 990, PART XII, LINE 3B SCUS HEAD START PROGRAMS, INC. IS INCLUDED IN THE CONSOLIDATED SINGLE AUDIT OF SCUS. SAVE THE CHILDREN FEDERATION INC 501 KINGS HIGHWAY EAST SUITE 400 FAIRFIELD CT 06825 060726487 CHILD DEV CT 501(C)(3) LINE 7 N/A 0 SAVE THE CHILDREN ACTION NETWORK INC 899 NORTH CAPITAL STREET NE SUITE 9 WASHINGTON DC 20002 465465189 SOCIAL WELFARE DE 501(C)(4) SCUS 1 SAVE THE CHILDREN ACTION NETWORK NEW MEXICO IE COMMITEE 899 NORTH CAPITAL STREET NE SUITE 9 WASHINGTON DC 20002 883941101 POLITICAL COMMITTEE NM 527 SCAN 1 0 0 1 0 0 0 0 0 0 0 0 1 1 1 1 1 1 0 1