2024-11-14T13:52:39-06:00 2023-12-31 135565207 KPMG LLP 345 PARK AVENUE NEW YORK NY 101540102 990 2023-01-01 453672468 SCUS HEAD START PROGRAMS INC SCUS 2032214000 501 KINGS HIGHWAY EAST STE 400 FAIRFIELD CT 06825 ARVELIS BYRD EXECUTIVE DIRECTOR 2032214000 2024-11-12 1 0 EVAN W SEEKAMP P01907071 2127589700 2023 2024-10-15 13:58:12Z ARVELIS BYRD 501 KINGS HIGHWAY EAST FAIRFIELD CT 06825 45854139 0 X WWW.SAVETHECHILDREN.ORG X 2011 CT PROGRAMS PROMOTE SCHOOL READINESS BY ENHANCING SOCIAL AND COGNITIVE DEVELOPMENT (SEE SCH O). 11 11 797 1164 0 0 36573467 45824579 0 0 3584 29560 0 0 36577051 45854139 445049 1170626 0 0 23812187 29009942 0 0 0 14325250 15819989 38582486 46000557 -2005435 -146418 4373716 5736358 6878659 6177523 -2504943 -441165 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 40657117 1170626 IN 2023, SCUS HEAD START PROGRAMS INC. OPERATED 10 HEAD START PROGRAMS IN FIVE STATES (AR, LA, NC, TN, AND OK) 40657117 1 1 0 0 0 0 0 0 0 0 0 0 0 1 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 1 114 0 1 797 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X CORA ROOS 5154507057 800 CORPORATE DRIVE SUITE 100 LEXINGTON KY 40503 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 (AS OF 2/14/23) 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 SUNIL SANI DIRECTOR 1.00 0.00 X 0 0 0 PERNELL TRENT DIRECTOR 1.00 0.00 X 0 0 0 ALISA WHITE DIRECTOR (AS OF 6/27/23) 1.00 0.00 X 0 0 0 DR LOWELL WINSTON DIRECTOR (FROM 6/27/23 - 12/5/23) 1.00 0.00 X 0 0 0 STEVEN WOLFE PEREIRA DIRECTOR 1.00 1.00 X 0 0 0 KORYNNE WRIGHT DIRECTOR 1.00 1.00 X 0 0 0 WESLEE LINNIG CHIEF FINANCIAL OFFICER 40.00 0.00 X 136034 0 17009 ARVELIS BYRD EXECUTIVE DIRECTOR 40.00 0.00 X 199643 0 60394 ASHLEY PATRICK CORPORATE SECRETARY 40.00 0.00 X 81546 0 27055 LTEISHA CURTIS DEPUTY EXECUTIVE DIRECTOR 40.00 0.00 X 166327 0 35294 KAY GORDON SENIOR MANAGING DIRECTOR 40.00 0.00 X 157434 0 10407 JANA BAYS PROGRAM DIRECTOR 40.00 0.00 X 106168 0 30886 JOHNNIE CHAVIS PROGRAM DIRECTOR 40.00 0.00 X 106626 0 44693 MARILYN FARRELL SENIOR ADVISOR MENTAL HEALTH 40.00 0.00 X 100663 0 22903 JULIANA BRANNAN FORMER CFO 0.00 40.00 X 0 134618 37457 1054441 134618 286098 7 1 1 0 TEACHING STRATEGIES 30888 MOMENTUM PLACE CHICAGO IL 60689 SCHOOL CURRICULUM 138460 DIVINE APPOINTMENT COUNSELING SERVICES PO BOX 1108 BENSON NC 27504 CONSULTING 126300 JULIO MENDOZA 307 HUNSUCKER STREET BISCOE NC 27209 CONSTRUCTION 104512 3 3091839 38602582 4130158 2728421 45824579 25365 25365 4195 0 4195 4195 4195 45854139 0 0 29560 1170626 1170626 891143 891143 21507540 19353632 2153908 1268335 1087828 180507 5342924 4649458 693466 42631 2285 40346 921746 507000 414746 47706 47357 349 1268497 831728 436769 417606 408436 9170 5019305 4934617 84688 1183410 990620 192790 199750 182862 16888 502208 320531 181677 PROGRAM SUPPLIES 3384824 3382213 2611 NON-CAPITALIZABLE ASSET 1388499 1388376 123 SCHOOL MEALS 1189382 1189382 MEMBERSHIP FEES 172551 171173 1378 81874 38993 42881 46000557 40657117 5343440 0 827512 2731127 407298 688962 998625 842389 181122 172550 1959159 1301330 4373716 5736358 1596610 1796277 824851 5282049 3556395 6878659 6177523 X -2504943 -441165 -2504943 -441165 4373716 5736358 X -146418 2210196 X X 0 1 X 1 1 1 X 18184551 19160962 22563277 36573467 45824579 142306836 18184551 19160962 22563277 36573467 45824579 142306836 142306836 4301 3584 25365 33250 33239 2540 116050 151829 142491915 0.99870 0.99870 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 1301330 1301330 DUE TO SCUS 2260094 RIGHT OF USE LIABILITY 1296301 3556395 X PART X, LINE 2: 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. SCAN NM AND SCAN VICTORY FUND FILED NOTICES OF SECTION 527 STATUS IN 2022 AND 2023, RESPECTIVELY. AS NOT-FOR-PROFIT ORGANIZATIONS, SCUS, HEAD START, SCAN, SCAN NM, AND SCAN VICTORY FUND ARE 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. 1 WORD MINISTRIES 1960 W LAUREL AVE EUNICE LA 70535 383776609 501(C)(3) 0 226603 FMV VARIOUS GIK EDUCATION ACTIVITY CALCASIEU PARISH SCHOOL BOARD 2001 RUSSELL ST LAKE CHARLES LA 70605 726000235 GOV ENTITY 0 225898 FMV VARIOUS GIK EDUCATION ACTIVITY KANNAPOLIS CITY SCHOOLS 100 DENVER STREET KANNAPOLIS NC 28083 566001057 GOV ENTITY 0 63345 FMV VARIOUS GIK EDUCATION ACTIVITY CITY OF ALBEMARLE 144 N 2ND ST PO BOX 190 ALBEMARLE NC 28002 566001163 GOV ENTITY 0 52773 FMV VARIOUS GIK EDUCATION ACTIVITY BOYS & GIRLS CLUB OF DREW COUNTY 175 HENLEY DR MONTICELLO AR 71655 710724294 501(C)(3) 0 49661 FMV VARIOUS GIK EDUCATION ACTIVITY STANLY COUNTY SCHOOLS 1000-4 NORTH FIRST STREET ALBEMARLE NC 28001 566001114 GOV ENTITY 0 43773 FMV VARIOUS GIK EDUCATION ACTIVITY CASA OF ST LANDRY - EVANGELINE INC 421 N MAIN ST OPELOUSAS LA 70570 263084903 501(C)(3) 0 31302 FMV VARIOUS GIK EDUCATION ACTIVITY RIPLEY HOUSING AUTHORITY 101 NORTHCREST STREET RIPLEY TN 38063 620696939 GOV ENTITY 0 24553 FMV VARIOUS GIK EDUCATION ACTIVITY MONTGOMERY COUNTY PARTNERSHIP FOR CHILDREN INC 404-A N MAIN ST TROY NC 27371 582185898 501(C)(3) 0 24155 FMV VARIOUS GIK EDUCATION ACTIVITY NATCHITOCHES PARISH SCHOOL BOARD 310 ROYAL STREET NATCHITOCHES LA 71457 720629556 GOV ENTITY 0 24091 FMV VARIOUS GIK EDUCATION ACTIVITY CITY OF WILMAR ARKANSAS PO BOX 397 WILMAR AR 71675 710498019 GOV ENTITY 0 23489 FMV VARIOUS GIK EDUCATION ACTIVITY FAMILIES HELPING FAMILIES OF ACADIANA 100 BENMAN ROAD LAFAYETTE LA 70506 721198524 501(C)(3) 0 21523 FMV VARIOUS GIK EDUCATION ACTIVITY SOUTHEAST ARKANSAS COMMUNITY ACTION CORPORATION PO BOX 312 WARREN AR 71671 710391706 501(C)(3) 0 21093 FMV VARIOUS GIK EDUCATION ACTIVITY COVENANT SERVICES 401 WEST GAINES MONTICELLO AR 71655 883085825 N/A 0 20104 FMV VARIOUS GIK EDUCATION ACTIVITY HAPPY HOME GROUP CHILDCARE 199 JOANN AVE RIPLEY TN 38063 020734208 N/A 0 18653 FMV VARIOUS GIK EDUCATION ACTIVITY CROSSETT PUBLIC LIBRARY 1700 MAIN STREET CROSSETT AR 71635 716043581 GOV ENTITY 0 18528 FMV VARIOUS GIK EDUCATION ACTIVITY MARINE CORPS LEAGUE PO BOX 1111 ALBEMARLE NC 28002 562146477 501(C)(4) 0 13674 FMV VARIOUS GIK EDUCATION ACTIVITY CROSSETT HOUSING AUTHORITY CITY OF CROSSETT 700 N ARKANSAS CROSSETT AR 71635 710390709 GOV ENTITY 0 12805 FMV VARIOUS GIK EDUCATION ACTIVITY CABARRUS COUNTY PARTNERSHIP FOR CHILDREN 1307 S CANNON BLVD KANNAPOLIS NC 28083 562088223 501(C)(3) 0 11956 FMV VARIOUS GIK EDUCATION ACTIVITY FIRST UNITED METHODIST CHURCH OF CROSSETT ARKANSAS 500 MAIN ST CROSSETT AR 71635 716038530 501(C)(3) 0 11449 FMV VARIOUS GIK EDUCATION ACTIVITY MINT TO BE OF THE CAROLINAS 57 UNION ST SOUTH CONCORD NC 28025 882365888 501(C)(3) 0 10752 FMV VARIOUS GIK EDUCATION ACTIVITY CITY OF EUDORA FIRE DEPARTMENT 518 NORTH MAIN STREET EUDORA AR 71640 716003053 GOV ENTITY 0 10751 FMV VARIOUS GIK EDUCATION ACTIVITY SOUTHEAST ARKANSAS EDUCATION SERVICE COOPERATIVE 1022 SCOGIN DRIVE MONTICELLO AR 71655 710552055 GOV ENTITY 0 10551 FMV VARIOUS GIK EDUCATION ACTIVITY FRIENDS OF THE DUMAS BRANCH LIBRARY 120 E CHOCTAW ST DUMAS AR 71639 710743934 501(C)(3) 0 9889 FMV VARIOUS GIK EDUCATION ACTIVITY STANLY COUNTY PARTNERSHIP FOR CHILDREN INC 1000 NORTH FIRST ST ALBEMARLE NC 28001 561851138 501(C)(3) 0 9342 FMV VARIOUS GIK EDUCATION ACTIVITY PORTER'S HOUSE P O BOX 682 DARDANELLE AR 72834 853696345 501(C)(3) 0 9312 FMV VARIOUS GIK EDUCATION ACTIVITY CHILDRENS PATH ORGANIZATION 531 FALLWOOD DRIVE SE CONCORD NC 28025 833385652 501(C)(3) 0 8830 FMV VARIOUS GIK EDUCATION ACTIVITY CABARRUS COUNTY SCHOOLS 4401 OLD AIRPORT ROAD CONCORD NC 28025 566000997 GOV ENTITY 0 8220 FMV VARIOUS GIK EDUCATION ACTIVITY OPTIONS INC 113 W GAINES STREET MONTICELLO AR 71655 710689131 501(C)(3) 0 8177 FMV VARIOUS GIK EDUCATION ACTIVITY ENDLESS OPPORTUNITIES 1030 CENTRAL DR CONCORD NC 28027 822954750 501(C)(3) 0 7825 FMV VARIOUS GIK EDUCATION ACTIVITY CHRISTIAN FAITH CHURCH 260 COOPER CREEK RD HENNING TN 38041 822073921 501(C)(3) 0 7745 FMV VARIOUS GIK EDUCATION ACTIVITY TOWN OF GATES 10085 2ND STREET GATES TN 38037 626019015 GOV ENTITY 0 7705 FMV VARIOUS GIK EDUCATION ACTIVITY THE SALVATION ARMY 6601 N BROADWAY EXTENSION SUITE 300 OKLAHOMA CITY OK 73116 580660607 501(C)(3) 0 7102 FMV VARIOUS GIK EDUCATION ACTIVITY ASCENSION DEPAUL SERVICES 161 SOUTH MAIN STREET DUMAS AR 71639 721332678 501(C)(3) 0 6924 FMV VARIOUS GIK EDUCATION ACTIVITY RISE 2 THRIVE FAMILY RESOURCE CENTER 6115 THE MEADOWS LANE HARRISBURG NC 28075 843836597 501(C)(3) 0 6892 FMV VARIOUS GIK EDUCATION ACTIVITY SOUTHEAST ARKANSAS REGIONAL LIBRARY 114 WEST JEFFERSON AVE MONTICELLO AR 71655 716038675 GOV ENTITY 0 6861 FMV VARIOUS GIK EDUCATION ACTIVITY QUEENS 2 BE 2594 RIALT ROAD COVINGTON TN 38019 871448371 501(C)(3) 0 5943 FMV VARIOUS GIK EDUCATION ACTIVITY TRUE WORSHIP MINISTRIES 2125 NC HIGHWAY 24-27 WEST BISCOE NC 27209 263984764 501(C)(3) 0 5356 FMV VARIOUS GIK EDUCATION ACTIVITY ARKOMA PUBLIC SCHOOL PO BOX 349 ARKOMA OK 74901 731055107 GOV ENTITY 0 5174 FMV VARIOUS GIK EDUCATION ACTIVITY ABC CHILDREN'S ACADEMY 820 EAST 4TH RUSSELLVILLE AR 72801 731581281 N/A 0 5006 FMV VARIOUS GIK EDUCATION ACTIVITY PLUM PEACE LOVE UNDERSTANDING MERCY 600 THOMPSON AVE WEST MEMPHIS AR 72301 260430335 501(C)(3) 7208 0 LIVELIHOODS ACTIVITY 37 4 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 157744 0 10716 0 31183 0 31262 0 29132 0 260037 0 0 0 LTEISHA CURTIS DEPUTY EXECUTIVE DIRECTOR 123449 0 8893 0 33985 0 7037 0 28257 0 201621 0 0 0 JULIANA BRANNAN FORMER CFO 0 106353 0 6804 0 21461 0 10551 0 26906 0 172075 0 0 KAY GORDON SENIOR MANAGING DIRECTOR 131918 0 500 0 25016 0 9299 0 1108 0 167841 0 0 0 WESLEE LINNIG CHIEF FINANCIAL OFFICER 72311 0 7096 0 56627 0 15986 0 1023 0 153043 0 0 0 JOHNNIE CHAVIS PROGRAM DIRECTOR 78795 0 5701 0 22130 0 19063 0 25630 0 151319 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. COMPENSATION FOR THE FORMER CFO PAID IN 2023 IS FOR SERVICES PERFORMED FOR SCUS. 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 THESE PAYMENTS FROM THE ORGANIZATION AND RELATED ORGANIZATION TO A. BYRD, L. CURTIS, J. BRANNAN, K. GORDON, W. LINNIG, AND J. CHAVIS. FOR J. BAYS, M. FARRELL, AND A. PATRICK, THESE PAYMENTS ARE INCLUDED IN REPORTABLE COMPENSATION DISCLOSED IN PART VII, SECTION A, LINE 1A, COLUMN D. X 1510982 FAIR MARKET VALUE X 1215939 FAIR MARKET VALUE X GIFT CARDS 1 1500 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 I, 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 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. 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, 2024. 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 OR DESIGNEE. 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 TRI-ANNUAL COMPENSATION REVIEW LAST 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 XI, LINE 9: NET ASSET TRANSFER FROM SAVE THE CHILDREN FEDERATION, INC. 2,210,196. 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. 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 COMMITTEE 899 NORTH CAPITAL STREET NE SUITE 9 WASHINGTON DC 20002 883941101 POLITICAL COMMITTEE NM 527 SCAN 1 SAVE THE CHILDREN ACTION NETWORK VICTORY FUND 899 NORTH CAPITAL STREET NE SUITE 9 WASHINGTON DC 20002 932917242 POLITICAL COMMITTEE DC 527 SCAN 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1