2025-02-14T12:49:08-06:00 2024-09-30 946214841 ARMANINO ADVISORY LLC 1520 S FIFTH STREET SUITE 309 ST CHARLES MO 63303 990 2023-10-01 431821038 MISSOURI CHILD CARE RESOURCE AND REFERRAL NETWORK MISS 3145351458 955 EXECUTIVE PARKWAY DRIVE 106 ST LOUIS MO 63141 KATIE MIHOK TREASURER 3145351458 2025-02-13 1 0 JENNIFER M VACHA P01251998 6362553000 2025-02-10 2023 2025-03-06 01:10:19Z CHILD CARE AWARE OF MISSOURI ROBIN PHILLIPS 955 EXECUTIVE PARKWAY DRIVE 106 ST LOUIS MO 63141 2423511 0 X WWW.MOCHILDCAREAWARE.ORG X 1998 MO IMPACT A CHILD'S FIRST TWO-THOUSAND DAYS BY HELPING THOSE WHO SERVE CHILDREN. 10 10 22 18 0 0 2037 1926132 2992720 223542 353958 273243 135219 -1078 3483934 2421839 608334 874954 0 0 1327196 1285800 0 0 30283 1012105 686569 2947635 2847323 536299 -425484 9377707 10248046 6154407 7344196 3223300 2903850 X CHILD CARE AWARE OF MISSOURI RAISES THE QUALITY OF EARLY CHILD CARE EDUCATIONAL EXPERIENCES IN MISSOURI BY IMPROVING CHILD CARE SERVICES - THROUGH TRAINING, EDUCATION, QUALITY STANDARDS, COACHING, BUSINESS SUPPORT, AND PUBLIC POLICY WORK. 0 0 1400856 755603 SCHOLARSHIPS - T.E.A.C.H. MISSOURI, CDA, AND HOME VISITING - THE T.E.A.C.H. EARLY CHILDHOOD MISSOURI SCHOLARSHIP PROGRAM PROVIDES SCHOLARSHIPS TO CHILD CARE EDUCATORS SEEKING TO FURTHER THEIR EARLY CHILDHOOD EDUCATION THROUGH CREDENTIALS, CERTIFICATES, AND COLLEGE DEGREES. THE GOAL OF T.E.A.C.H. MISSOURI IS TO INCREASE THE QUALITY OF CHILD CARE DELIVERED BY EDUCATING AND EMPOWERING CHILD CARE EDUCATORS. THIS IS THE ONLY NATIONAL SCHOLARSHIP DESIGNED TO SERVE CHILD CARE PROFESSIONALS WHO WORK FULL-TIME AND ARE PART-TIME COLLEGE STUDENTS. T.E.A.C.H. MISSOURI WORKS WITH THE SCHOLARSHIP RECIPIENT AND SPONSORING EMPLOYER TO SUPPORT ANNUAL COLLEGE CREDIT HOURS AND MAKES AVAILABLE A SCHOLARSHIP COUNSELOR TO ASSIST IN NAVIGATING THE HIGHER EDUCATION PROCESS. (CONTINUED ON SCHEDULE O)(SCHOLARSHIPS - T.E.A.C.H. MISSOURI, CDA, AND HOME VISITING CONTINUED):THE SCHOLARSHIP ENABLES THE CHILD CARE WORKFORCE TO INCREASE COMPENSATION AND RETENTION THROUGH EDUCATION. SUCCESS IS MEASURED BY COMPLETION OF EDUCATION, AN INCREASE IN ANNUAL WAGES, AND INCREASED RETENTION IN SPONSORING CHILD CARE PROGRAMS. CURRENTLY, SCHOLARSHIPS SUPPORT THE NATIONAL CHILD DEVELOPMENT ASSOCIATE CREDENTIAL (CDA), COLLEGE CREDIT HOURS, STUDENT TEACHING, AA AND BA DEGREES, AND A MASTER'S CERTIFICATE. IN FY 2023-2024, T.E.A.C.H. MISSOURI SUPPORTED 238 SCHOLARSHIP RECIPIENTS WORKING IN 140 SPONSORING CHILD CARE PROGRAMS, EARNING 2,051 COLLEGE CREDIT HOURS AT MISSOURI-BASED COLLEGES AND UNIVERSITIES WHILE INCREASING THEIR WAGES BY AN AVERAGE OF 16% AND RETAINING 95% IN CHILD CARE WORKFORCE. THE CHILD CARE AWARE OF MISSOURI CDA SCHOLARSHIP PROJECT ASSISTED CHILD CARE EDUCATORS IN EARNING THEIR NATIONAL CHILD DEVELOPMENT CREDENTIAL (CDA) AT NO COST. CHILD CARE EDUCATORS IN LICENSED, LICENSE-EXEMPT, AND SIX-OR-FEWER CHILD CARE PROGRAMS ARE ELIGIBLE FOR THIS SCHOLARSHIP. WHETHER EARNING A CDA THROUGH TRAINING CLOCK HOURS OR COLLEGE CREDIT HOURS IN EARLY CHILDHOOD EDUCATION, THIS UNIQUE PROJECT IS DESIGNED TO SUPPORT A PARTICIPANT THROUGH THE ENTIRE CDA PROCESS OF EDUCATIONAL HOURS, PORTFOLIO CREATION, APPLICATION, VERIFICATION VISIT AND TESTING, AND CREDENTIAL ATTAINMENT. UPON EARNING THE NATIONAL CDA CREDENTIAL, THE PARTICIPANT IS AWARDED A COMPLETION BONUS. THE CDA SCHOLARSHIP PROJECT INCREASES THE QUALITY OF CHILD CARE PROVIDED THROUGH EDUCATION, COMPENSATION, AND RETENTION OF CHILD CARE EDUCATORS. IN FY 2023-2024, THE CDA SCHOLARSHIP PROJECT HAS ASSISTED MORE THAN 620 CHILD CARE EDUCATORS AS THEY EARNED THEIR NATIONAL CREDENTIAL OVER AN 18-MONTH PROCESS. SINCE 2022, MORE THAN 175 CHILD CARE EDUCATORS HAVE EARNED THEIR CDA CREDENTIAL.THIS YEAR, THE T.E.A.C.H. MISSOURI HOME VISITOR CDA SCHOLARSHIP WAS LAUNCHED. THIS SCHOLARSHIP MODEL IS DESIGNED TO ASSIST CHILD CARE HOME VISITORS EARN THEIR CDA CREDENTIAL. THIS CREDENTIAL HELPS HOME VISITORS GROW PROFESSIONALLY WHILE MAKING A MEANINGFUL DIFFERENCE IN THE LIVES OF CHILDREN AND FAMILIES. IT'S A VALUABLE INVESTMENT IN THEIR CAREER AND THE FUTURE OF THOSE THEY SERVE. AS A SOURCE OF CONTINUOUS PROFESSIONAL DEVELOPMENT, THE HOME VISITOR CDA ENHANCES THE VALUABLE IMPACT OF HOME VISITORS WITHIN EARLY CHILDHOOD AND THE BROADER COMMUNITY. 441320 119351 207755 TRAINING AND SUPPORT - PROFESSIONAL DEVELOPMENT AND SUPPORT WERE DELIVERED STATEWIDE THROUGH VARIOUS INITIATIVES, INCLUDING THE MISSOURI SUPPORTING EARLY CHILDHOOD ADMINISTRATORS (MO-SECA) PROGRAM, SHOW ME CHILD CARE RESOURCES (SMCCR), NUTRITION AND PHYSICAL ACTIVITY SELF-ASSESSMENT FOR CHILD CARE (GO NAPSACC), AND SHOW ME MO EMERGENCY PREPARATION, RESPONSE, AND RECOVERY FOR LICENSED FAMILY CHILD CARE HOMES. MO-SECA, A COLLABORATIVE PROJECT SPONSORED BY THE MISSOURI DEPARTMENT OF ELEMENTARY AND SECONDARY EDUCATION (DESE) OFFICE OF CHILDHOOD AND SUPPORTED BY THE UNIVERSITY OF MISSOURI-KANSAS CITY INSTITUTE FOR HUMAN DEVELOPMENT'S EARLY CHILDHOOD INNOVATION CENTER, WAS CREATED TO STRENGTHEN THE BUSINESS ACUMEN OF EARLY CHILDHOOD ADMINISTRATORS. (CONTINUED ON SCHEDULE O)(TRAINING AND SUPPORT CONTINUED): THIS PROGRAM EQUIPS PARTICIPANTS WITH THE KNOWLEDGE, SKILLS, AND CONNECTIONS NEEDED TO LEAD AND OPERATE SUSTAINABLE, HIGH-QUALITY CHILD CARE PROGRAMS.CCAMO PROVIDED A FOUR-PART BUSINESS TRAINING FOR FAMILY CHILD CARE BUSINESSES AND COVERED ESSENTIAL TOPICS SUCH AS FISCAL MANAGEMENT, RECORD-KEEPING, GENERAL BUSINESS PRACTICES, AND RISK MANAGEMENT. DELIVERED IN BOTH FACE-TO-FACE AND VIRTUAL FORMATS, THE TRAINING INCLUDED ONE-ON-ONE COACHING BETWEEN SESSIONS TO ADDRESS PARTICIPANTS' SPECIFIC QUESTIONS AND REINFORCE THEIR LEARNING. WHILE THIS TRAINING FOCUSED ON FAMILY CHILD CARE BUSINESSES, CENTER-BASED CHILD CARE PROVIDERS WERE ALSO ABLE TO PARTICIPATE. SHOW ME CHILD CARE RESOURCES (SMCCR) IS A SUBSCRIPTION-BASED SHARED SERVICES WEBSITE FOR CHILD CARE EDUCATORS, DIRECTORS, AND OWNERS, MANAGED BY CCAMO UNDER A STATEWIDE LICENSE SINCE 2014. POWERED BY CCA FOR SOCIAL GOOD, SMCCR OFFERS TOOLS FOR EFFECTIVE MANAGEMENT, COST-SAVING STRATEGIES, FAMILY ENGAGEMENT RESOURCES, AND CLASSROOM STRATEGIES, FOR THE BENEFIT OF ADMINISTRATORS. THE PLATFORM ALSO PROVIDES ACCESS TO TELEHEALTH AND TELEMENTAL HEALTH SERVICES, AVAILABLE THROUGH PRIVATE PAY OR FOUNDATIONAL GRANTS. CCAMO SUPPORTS MEMBERS WITH MONTHLY WEBINARS AND ONE-ON-ONE ASSISTANCE TO NAVIGATE THE SITE. WITH OVER 700 ACTIVE MEMBERS, SMCCR IS UTILIZED IN 72% OF MISSOURI COUNTIES.ANOTHER PROJECT LED BY CCAMO IS NUTRITION AND PHYSICAL ACTIVITY SELF-ASSESSMENT FOR CHILD CARE (GO NAPSACC), AN EVIDENCE-BASED PROGRAM DESIGNED TO IMPROVE YOUNG CHILDREN'S HEALTH BY ENHANCING CHILD CARE PROGRAMS' PRACTICES, POLICIES, AND ENVIRONMENTS. GO NAPSACC SUPPORTS LICENSED AND LICENSED-EXEMPT PROVIDERS THROUGH SELF-ASSESSMENT, ACTION PLANNING, AND EDUCATIONAL TOOLS TO PRIORITIZE, PLAN, AND IMPLEMENT HEALTHY CHANGES. PROVIDERS BEGIN BY COMPLETING A SELF-ASSESSMENT TO IDENTIFY FOCUS AREAS FOR IMPROVEMENT ACROSS SEVEN MODULES, INCLUDING CHILD NUTRITION, OUTDOOR PLAY AND LEARNING, AND FARM TO ECE. CCAMO CONTRACTS LOCAL TECHNICAL ASSISTANCE (TA) CONSULTANTS WHO COACH PROVIDERS THROUGH THE PROGRAM'S STEPS, OFFERING TAILORED GUIDANCE TO ACHIEVE IMPROVEMENTS. SINCE THE PROJECT'S INCEPTION, 122 CHILD CARE PROGRAMS HAVE PARTICIPATED, ACHIEVING 105 GOALS AND POSITIVELY IMPACTING 5,390 CHILDREN. THIS PROJECT, WHICH ENHANCES CHILD CARE PROVIDERS' ABILITY TO PROMOTE HEALTHY EATING AND PHYSICAL ACTIVITY, WILL CONTINUE INTO 2025.IN SEPTEMBER 2023, CCAMO BEGAN DELIVERING SHOW ME MO EMERGENCY PREP, RESPONSE, AND RECOVERY FOR LICENSED FAMILY CHILD CARE HOMES AIMED TO HELP LICENSED CHILD CARE PROVIDERS ACROSS MISSOURI STRENGTHEN THEIR KNOWLEDGE AND EXPERTISE IN PREPARING FOR, RESPONDING TO, AND RECOVERING FROM DISASTERS AND EMERGENCY INCIDENTS. PROVIDERS WERE INVITED TO ATTEND PEER-TO-PEER NETWORKING (PPN) SESSIONS WHERE THEY COULD CONNECT WITH OTHER LICENSED CHILD CARE PROVIDERS AND LEARN FROM THE EMERGENCY EXPERIENCES OF CHILD CARE AMBASSADORS. THROUGH THIS PROJECT, CCAMO SERVED VULNERABLE AND UNDERSERVED POPULATIONS BY COLLECTING DEMOGRAPHIC DATA AND INFORMATION ON PROVIDERS' ACCESS TO AMENITIES SUCH AS INTERNET, TRANSPORTATION, AND MEDICAL SERVICES THROUGH A PARTICIPANT REGISTRATION FORM. THIS DATA WAS USED TO ENSURE EQUITABLE DELIVERY OF SERVICES. ATTENDEES FROM ALL FOUR SESSIONS CAME FROM A VARIETY OF BACKGROUNDS, INCLUDING DIVERSITY OF GENDER, LOCATION/COMMUNITY, AND RACE/ETHNICITY. TO PARTICIPATE IN THIS PROGRAM, THEY WERE REQUIRED TO COMPLETE AN ACTION PLAN DETAILING HOW THEY WOULD APPLY THE KNOWLEDGE GAINED AND HOW THEY WOULD CHANGE OR ENHANCE THEIR PRACTICES. THIS PROJECT ENGAGED 30 FAMILY AND CENTER-BASED CHILD CARE PROGRAMS, IMPACTING AN ESTIMATED 777 CHILDREN. 407998 15787 CHILD CARE KEEPS MISSOURI WORKING (CCKMW) - CCKMW HELPS FAMILIES AND BUSINESSES ACROSS MISSOURI ACCESS CHILD CARE WITH GREATER EASE AND CONFIDENCE. THIS SERVICE SIMPLIFIES THE PROCESS OF FINDING CHILD CARE. FAMILIES MEET WITH A SPECIALIST TO DETERMINE THEIR SPECIFIC CHILD CARE NEEDS. FAMILIES RECEIVE A COMPREHENSIVE REPORT IDENTIFYING UP TO SIX CHILD CARE PROGRAMS THAT MATCH THE FAMILY'S CRITERIA. RESEARCH INCLUDES REVIEWING AVAILABLE SLOTS, RATES, LICENSING REPORTS, AND BASIC QUALITY ASSESSMENTS. THE SPECIALIST REVIEWS THE REPORT FINDINGS WITH THE FAMILY TO ENSURE THEY CAN MAKE AN INFORMED DECISION. EMPLOYERS MAY ALSO UTILIZE CCKMW TO ADDRESS CHALLENGES FACED BY EMPLOYEES. (CONTINUED ON SCHEDULE O) (CHILD CARE KEEPS MISSOURI WORKING CONTINUED): THROUGH PARTNERSHIPS WITH STATE ORGANIZATIONS AND NONPROFITS, SUCH AS MISSOURI WORKS INITIATIVE AND KIDS WIN MISSOURI, CCKMW ALSO ASSISTS COMMUNITIES MEET THEIR CHILD CARE NEEDS THROUGH INNOVATIVE SOLUTIONS. THIS APPROACH REDUCES THE FINANCIAL BURDEN ON FAMILIES WHILE INCREASING ACCESS TO AFFORDABLE CHILD CARE OPTIONS. 2250174 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 53 0 1 22 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X X MISTY O'KEEFE 3145351458 955 EXECUTIVE PARKWAY DRIVE 106 ST LOUIS MO 63141 AMY JACKSON CHAIR (THRU 01/24)/SECRETARY 1.40 X X 0 0 0 SHANNON WEBER VICE-CHAIR (THRU 01/24)/CHAIR 1.40 X X 0 0 0 RAJA MIKKILI VICE-CHAIR 1.40 X X 0 0 0 KATIE MIHOK TREASURER 1.40 X X 0 0 0 JENNIFER SIMMS SECRETARY (THRU 05/24) 1.40 X X 0 0 0 MICHELLE HEILIGER DIRECTOR 0.70 X 0 0 0 SEAN HUTTO DIRECTOR 0.70 X 0 0 0 RAY MCCARTY DIRECTOR 0.70 X 0 0 0 VIVEK MEHTA DIRECTOR 0.70 X 0 0 0 KEITH PICKEREL DIRECTOR 0.70 X 0 0 0 SARA WRIGHT DIRECTOR (THRU 06/24) 0.70 X 0 0 0 BRYAN ZIMMER DIRECTOR 0.70 X 0 0 0 ROBIN PHILLIPS CHIEF EXECUTIVE OFFICER 40.00 X 139370 0 21283 MISTY O'KEEFE CHIEF BUSINESS OFFICER 40.00 X 97913 0 21893 237283 0 43176 1 0 1 0 SMART HORIZONS 25 E 9 1/2 MILE ROAD PENSACOLA FL 32532 TRAINING SERVICES 114978 1 X 7392 1859674 59066 1926132 TRAINING & SUPPORT FEE 611710 207755 207755 CCKMW FEES 611710 15787 15787 223542 273243 273243 0 7392 1672 -1672 -1672 MISCELLANEOUS REVENUE 900099 594 594 594 2421839 223542 0 272165 874954 874954 281084 209087 59926 12071 753628 519978 225830 7820 60168 43571 16029 568 117634 87436 29214 984 73286 53542 18490 1254 306 306 18617 18617 36000 36000 37952 24295 13425 232 199001 149480 48236 1285 142144 91093 50270 781 176632 138538 34751 3343 19115 16798 2309 8 37829 28311 7774 1744 18973 12785 5995 193 2847323 2250174 566866 30283 168731 140330 7891654 9205530 750872 422130 56309 52633 177551 96772 99752 80779 410389 346644 9377707 10248046 263729 362749 5386775 6553675 503903 427772 6154407 7344196 X 3223300 2903850 3223300 2903850 9377707 10248046 -425484 106034 0 X 0 1 X 1 0 X 240513 133121 141157 2037 1926132 2442960 240513 133121 141157 2037 1926132 2442960 111277 2331683 77698 353958 273243 704899 16096 16096 37005 84355 122117 119123 594 363194 3527149 11247103 0.66110 0.41440 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2019 AMOUNT: $ 37,005. 2020 AMOUNT: $ 84,355. 2021 AMOUNT: $ 122,117. 2022 AMOUNT: $ 119,123. 2023 AMOUNT: $ 594. SCHEDULE A, PART II, LINE 1 AND LINE 12: REVENUE REPORTING RECLASSIFICATION - FOR TAX YEARS 2019-2022, GIFTS, GRANTS AND CONTRIBUTIONS (LINE 1) AND GROSS RECEIPTS FROM RELATED ACTIVITIES (LINE 12) WERE REPORTED BASED UPON THE ORGANIZATION'S GAAP FINANCIAL STATEMENTS. THE TAX YEAR 2023 AMOUNTS ARE REPORTED IN ACCORDANCE WITH THE ORGANIZATION'S UNDERSTANDING OF THE IRS INSTRUCTIONS AS THEY PERTAIN TO THE CLASSIFICATION OF GOVERNMENT FUNDING AS CONTRIBUTION OR PROGRAM SERVICE REVENUE. A GRANT OR OTHER PAYMENT FROM A GOVERNMENTAL UNIT IS REPORTED AS CONTRIBUTION REVENUE RATHER THAN PROGRAM SERVICE REVENUE IF ITS PRIMARY PURPOSE IS TO ENABLE THE ORGANIZATION TO PROVIDE A SERVICE TO, OR MAINTAIN A FACILITY FOR, THE DIRECT BENEFIT OF THE PUBLIC RATHER THAN TO SERVE THE DIRECT AND IMMEDIATE NEEDS OF THE GOVERNMENTAL UNIT. THE PAYMENT IS RECORDED AS CONTRIBUTION REVENUE IF THE GENERAL PUBLIC RECEIVES THE PRIMARY AND DIRECT BENEFIT FROM THE PAYMENT AND ANY BENEFIT TO THE GOVERNMENTAL UNIT IS INDIRECT AND INSUBSTANTIAL AS COMPARED TO THE PUBLIC BENEFIT. THE ORGANIZATION HAS DETERMINED THAT SUCH PAYMENTS ARE PROPERLY REFLECTED AS CONTRIBUTION REVENUE AND HAS REFLECTED THAT UNDERSTANDING BEGINNING WITH THE 9/30/2024 FORM 990 FILING. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 36000 0 0 36000 0 PART II-B, LINE 1: STRATEGY AND RELATIONSHIP BUILDING WITH THE STATE LEGISLATURE AND INFLUENCERS REGARDING POLICIES AND FUTURE ISSUES OF INTEREST RELATED TO THE MISSION OF MISSOURI CHILD CARE RESOURCE AND REFERRAL NETWORK. 94713 32660 62053 82838 64112 18726 80779 OPERATING LEASE LIABILITY 427772 427772 X 2546282 106034 16737 1672 124443 2421839 0 2421839 2865732 16737 1672 18409 2847323 0 2847323 PART X, LINE 2: THE ORGANIZATION IS A QUALIFIED NOT-FOR-PROFIT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS THEREFORE, EXEMPT FROM FEDERAL INCOME TAXES. THE ORGANIZATION FOLLOWS THE PROVISIONS OF UNCERTAIN TAX POSITIONS AS ADDRESSED BY THE FASB AND MANAGEMENT IS NOT AWARE OF ANY UNCERTAIN TAX POSITIONS OF THE ORGANIZATION RELATED TO THE TAX FILINGS. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES NETTED AGAINST REVENUE 1,672. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES NETTED AGAINST REVENUE 1,672. 1 T.E.A.C.H EARLY CHILDHOOD MISSOURI SCHOLARSHIP PROGRAM 238 488078 CHILD CARE AWARE OF MISSOURI CDA SCHOLARSHIP 624 267525 GRANTS FOR TRAINING AND SUPPORT PROGRAMS 587 119351 PART I, LINE 2: EACH GRANT PAYMENT REQUEST IS REVIEWED BY PROGRAM MANAGERS AND REVIEWED BY THEIR SUPERVISORS TO ENSURE ELIGIBILITY AND ACCURACY. X X X X X 0 0 0 0 0 0 0 1 0 ROBIN PHILLIPS CHIEF EXECUTIVE OFFICER 127045 0 12325 0 0 0 11306 0 9977 0 160653 0 0 0 PART I, LINE 7 ROBIN PHILLIPS RECEIVED A ONE-TIME BONUS 0F $12,325. MISTY O'KEEFE RECEIVED A ONE-TIME BONUS OF $5,460. FORM 990, PART I, LINES 8 AND 9, REVENUE REPORTING: CONTRIBUTIONS AND GRANTS AND PROGRAM SERVICE REVENUE - FOR TAX YEARS 2022 AND EARLIER, CONTRIBUTIONS AND GRANTS AND PROGRAM SERVICE REVENUE WERE REPORTED BASED UPON THE ORGANIZATION'S GAAP FINANCIAL STATEMENTS. THE TAX YEAR 2023 AMOUNTS ARE REPORTED IN ACCORDANCE WITH THE ORGANIZATION'S UNDERSTANDING OF THE IRS INSTRUCTIONS AS THEY PERTAIN TO THE CLASSIFICATION OF GOVERNMENT FUNDING AS CONTRIBUTION OR PROGRAM SERVICE REVENUE. WHETHER A PAYMENT FROM A GOVERNMENTAL UNIT IS LABELED A "GRANT OR A "CONTRACT" DOESN'T DETERMINE WHERE THE PAYMENT SHOULD BE REPORTED ON PART I (LINE 8 OR LINE 9). RATHER, A GRANT OR OTHER PAYMENT FROM A GOVERNMENTAL UNIT IS REPORTED ON PART I LINE 8 IF ITS PRIMARY PURPOSE IS TO ENABLE THE ORGANIZATION TO PROVIDE A SERVICE TO, OR MAINTAIN A FACILITY FOR, THE DIRECT BENEFIT OF THE PUBLIC RATHER THAN TO SERVE THE DIRECT AND IMMEDIATE NEEDS OF THE GOVERNMENTAL UNIT. THE PAYMENT IS RECORDED ON LINE 8 IF THE GENERAL PUBLIC RECEIVES THE PRIMARY AND DIRECT BENEFIT FROM THE PAYMENT AND ANY BENEFIT TO THE GOVERNMENTAL UNIT IS INDIRECT AND INSUBSTANTIAL AS COMPARED TO THE PUBLIC BENEFIT. FORM 990, PART VI, SECTION A, LINE 4 SIGNIFICANT CHANGES TO THE ORGANIZATION'S BYLAWS INCLUDE: *REDUCING THE MAXIMUM NUMBER OF DIRECTORS TO FIFTEEN *ADDING ARTICLE 4.13 OUTLINING THE QUALIFICATIONS AND DUTIES OF DIRECTORS FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY MANAGEMENT AND PROVIDED TO THE BOARD OR FINANCIAL AUDIT AND OVERSIGHT COMMITTTEE PRIOR TO A MEETING. AT A BOARD MEETING, THE FORM 990 IS DISCUSSED AND APPROVED. ONCE THE BOARD MEETING IS COMPLETE, THE FORM 990 IS FILED AND SHARED WITH OUTSIDE ORGANIZATIONS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES ALL STAFF AND BOARD MEMBERS TO SIGN CONFLICT OF INTEREST STATEMENTS ANNUALLY. THE POLICY ALSO STATES THAT ANY NEW ACTUAL OR POTENTIAL CONFLICTS OF INTEREST BE DISCLOSED AT THE TIME THE EVENT OCCURS. FORM 990, PART VI, SECTION B, LINE 15 THE CEO'S SALARY IS BASED ON THE SALARY BANDS THAT WERE RE-EVALUATED WITH A COMPENSATION STUDY SPECIFIC TO EXECUTIVE AND "EXTRAORDINARY" EMPLOYEES THAT BEGAN IN 2021, AND A NEW COMPENSATION STRUCTURE BECAME EFFECTIVE IN JANUARY 2022. SALARY IS DETERMINED BY THE EXECUTIVE COMMITTEE, WHO THEN FORWARDS IT TO THE BOARD FOR A FULL VOTE. ANY INCREASE IN SALARY IS ALSO DETERMINED BY THE BOARD AFTER AN ANNUAL PERFORMANCE APPRAISAL IS GIVEN TO THE CEO BY THE EXECUTIVE COMMITTEE, BASED ON SURVEY INPUT FROM ALL BOARD MEMBERS. THE PERFORMANCE APPRAISAL PROCESS TYPICALLY OCCURS IN JULY/AUGUST OF EACH YEAR. THE CEO'S SALARY IS CURRENTLY STILL LESS THAN THE MIDPOINT OF THE REVISED PAY GRADE RANGE. THE CEO SUBMITS A GOAL PLAN AND DOCUMENTS ACCOMPLISHMENTS FOR THE BOARD TO REVIEW ON A REGULAR BASIS. BASED ON THE ACCOMPLISHMENTS AND METRICS OF THESE GOALS, THE CEO MAY RECEIVE A BONUS FOR EXCELLED WORK PERFORMANCE. THIS DISCRETIONARY BONUS IS DISCUSSED AND VOTED ON BY THE BOARD. THE CEO SETS COMPENSATION LEVELS FOR ALL STAFF INCLUDING SENIOR MANAGEMENT. SALARIES ARE SET WITHIN A BAND. SALARY BANDS WERE RE-EVALUATED WITH A COMPENSATION STUDY THAT BEGAN IN 2021, AND A NEW COMPENSATION STRUCTURE BECAME EFFECTIVE IN JANUARY 2022. THE BOARD APPROVES A FULL ORGANIZATIONAL BUDGET EACH YEAR BEFORE THE BEGINNING OF THE NEW FISCAL YEAR, WHICH IS INCLUSIVE OF SALARY, COST OF LIVING ADJUSTMENTS, AND WORK PERFORMANCE BONUSES PLANNED AT THAT TIME. FORM 990, PART VI, SECTION C, LINE 18 ADDITIONALLY, CHILD CARE AWARE OF MISSOURI GUIDES INTERESTED PARTIES TO CANDID/GUIDESTAR FOR A COPY OF OUR 990. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS AND POLICIES ARE AVAILABLE FOR PUBLIC INSPECTION VIA IN-PERSON, EMAIL, OR PHONE REQUESTS. FORM 990, PART VIII, LINES 1E AND 2, REVENUE REPORTING: CONTRIBUTIONS AND GRANTS AND PROGRAM SERVICE REVENUE - FOR TAX YEARS 2022 AND EARLIER, CONTRIBUTIONS AND GRANTS AND PROGRAM SERVICE REVENUE WERE REPORTED BASED UPON THE ORGANIZATION'S GAAP FINANCIAL STATEMENTS. THE TAX YEAR 2023 AMOUNTS ARE REPORTED IN ACCORDANCE WITH THE ORGANIZATION'S UNDERSTANDING OF THE IRS INSTRUCTIONS AS THEY PERTAIN TO THE CLASSIFICATION OF GOVERNMENT FUNDING AS CONTRIBUTION OR PROGRAM SERVICE REVENUE. WHETHER A PAYMENT FROM A GOVERNMENTAL UNIT IS LABELED A "GRANT OR A "CONTRACT" DOESN'T DETERMINE WHERE THE PAYMENT SHOULD BE REPORTED ON PART VIII (LINE 1E OR LINE 2). RATHER, A GRANT OR OTHER PAYMENT FROM A GOVERNMENTAL UNIT IS REPORTED ON PART VIII LINE 1E IF ITS PRIMARY PURPOSE IS TO ENABLE THE ORGANIZATION TO PROVIDE A SERVICE TO, OR MAINTAIN A FACILITY FOR, THE DIRECT BENEFIT OF THE PUBLIC RATHER THAN TO SERVE THE DIRECT AND IMMEDIATE NEEDS OF THE GOVERNMENTAL UNIT. THE PAYMENT IS RECORDED ON LINE 1E IF THE GENERAL PUBLIC RECEIVES THE PRIMARY AND DIRECT BENEFIT FROM THE PAYMENT AND ANY BENEFIT TO THE GOVERNMENTAL UNIT IS INDIRECT AND INSUBSTANTIAL AS COMPARED TO THE PUBLIC BENEFIT.