2025-10-28T18:58:37-05:00 2024-12-31 952302617 SINGERLEWAK LLP 1255 LEE ST SE SUITE 210 SALEM OR 97302 990 2024-01-01 930687438 KIDS AND COMPANY OF LINN COUNTY KIDS 5414511581 300 MARKET STREET 200 LEBANON OR 97355 STEPHANY KOEHNE EXECUTIVE DIRECTOR 5414511581 2025-10-23 1 0 DAVID DELMORE P01262760 5035857751 2025-10-20 2024 2025-03-06 01:10:19Z KIDCO HEADSTART STEPHANY KOEHNE 300 MARKET STREET 200 LEBANON OR 97355 10741471 0 X WWW.KIDCOHEADSTART.ORG X 1977 OR PROVIDE COMPREHENSIVE PRESCHOOL PROGRAM THAT ENHANCES CHILDREN'S DEVLOPMENT & SUPPORTS FAMILIES. 5 5 178 322 0 0 9403795 10731301 0 0 350 1613 15109 8557 9419254 10741471 1000 0 0 0 7436698 9237447 0 0 0 1753045 1915244 9190743 11152691 228511 -411220 5328039 4937582 1149246 1183749 4178793 3753833 THE HEAD START PROGRAM PROVIDES A COMPREHENSIVE EARLY CHILDHOOD DEVELOPMENT AND EDUCATION SERVICES FOR PRESCHOOL CHILDREN AND THEIR FAMILIES WHO ARE FURTHEST FROM OPPORTUNITY. 0 0 10381282 THE ORGANIZATION OPERATES A REGIONAL HEAD START PROGRAM, IN LINN & BENTON COUNTIES, OREGON, THAT IS FUNDED BY A DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANT, AN OREGON DEPARTMENT OF EDUCATION-ELD GRANT, AND LOCAL COMMUNITY CONTRIBUTIONS. GRANTS ARE USED FOR THE HEAD START PROGRAM BENEFITTING A POPULATION OF APPROXIMATELY 450 CHILDREN ANNUALLY (FUNDED ENROLLMENT OF 366, TOTAL NUMBER IS ABOVE THIS DUE TO DROPS AND CHILDREN ADDED TO REPLACE CHILDREN DROPPED). SERVICES INCLUDE EARLY LEARNING EDUCATION FOR THE CHILDREN AND FAMILY SERVICES, INCLUDING RESOURCE REFERRALS, GOAL SETTING/SKILL TRAINING, AND CRISIS MANAGEMENT, FOR THE ADULTS. 10381282 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 0 1 178 1 0 0 0 0 0 0 0 0 0 0 X 5 5 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OR X X X KERRI GODINEZ 9713614647 300 MARKET ST SUITE 200 LEBANON OR 97355 PAT SMITH PRESIDENT 1.00 X X 0 0 0 PAM PECK VICE PRESIDENT 1.00 X X 0 0 0 KAY SMITH SECRETARY/TREASURER 1.00 X X 0 0 0 DONNA BROWN MEMBER 1.00 X 0 0 0 JENNIFER MELTZER MEMBER 1.00 X 0 0 0 STEPHANY KOEHNE EXECUTIVE DIRECTOR 40.00 X 124177 0 17737 KERRI GODINEZ FINANCE COORDINATOR 40.00 X 85209 0 16886 209386 0 34623 1 0 0 0 0 10726951 4350 10731301 1613 1613 OTHER INCOME 900099 8557 8557 8557 10741471 8557 0 1613 244010 35479 208531 6479446 6199742 279704 248307 238522 9785 1492325 1410731 81594 773359 720400 52959 7034 7034 44030 44030 172478 157692 14786 415790 395074 20716 56153 50930 5223 157303 142674 14629 114521 103871 10650 FOOD 291662 291662 REPAIRS AND MAINTENANCE 263292 255155 8137 SUPPLIES 168577 155061 13516 TRAINING 111897 111897 112507 112392 115 11152691 10381282 771409 0 437724 546621 22140 22140 555030 218745 91908 98136 6191806 2972644 3376464 3219162 844773 832778 5328039 4937582 298449 331207 850797 852542 1149246 1183749 X 4178793 3753833 4178793 3753833 5328039 4937582 X -411220 -13740 X 0 1 X 1 1 1 X 6541639 7891412 8267694 9404405 10731301 42836451 6541639 7891412 8267694 9404405 10731301 42836451 42836451 375 25 293 350 1613 2656 5498 21254 10087 14499 8557 59895 42899002 0.99850 0.99840 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 240129 240129 3055553 883895 2171658 1448823 711270 737553 405253 353877 51376 1042048 1023602 18446 3219162 RIGHT-OF-USE ASSET FOR OPERATING LEASE, NET 832778 832778 LEASE LIABILITY FOR OPERATING LEASE 852542 852542 X 10838165 96694 96694 10741471 0 10741471 11263125 96694 13740 110434 11152691 0 11152691 PART X, LINE 2: KIDCO RECOGNIZES A LIABILITY FOR UNRECOGNIZED TAX BENEFITS WHEN FACTS AND CIRCUMSTANCES INDICATE THAT AN UNCERTAIN TAX POSITION IS MORE LIKELY THAN NOT TO BE OVERTURNED BY A TAXING AUTHORITY UPON EXAMINATION. KIDCO RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS, IF ANY, AS PART OF THE INCOME TAX PROVISION. THERE WERE NO UNRECOGNIZED INCOME TAX BENEFITS, NOR ANY INTEREST AND PENALTIES ASSOCIATED WITH UNRECOGNIZED TAX BENEFITS, ACCRUED OR EXPENSED AS OF AND FOR THE YEAR DECEMBER 31, 2024 AND 2023 RESPECTIVELY. PART XII, LINE 2D - OTHER ADJUSTMENTS: LEASE AMORTIZATION EXPENSE 13,740. FORM 990, PART VI, SECTION A, LINE 2 PAT SMITH AND KAY SMITH HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF INFORMATIONAL FORM 990 IS PROVIDED TO AND REVIEWED BY THE EXECUTIVE DIRECTOR, FINANCE DIRECTOR, AND BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS REVIEWS THE CONFLICT OF INTEREST POLICY ANNUALLY AND SIGN A DOCUMENT STATING THAT THEY ARE AWARE OF AND WILL ADHERE TO THE POLICY. ANY INDIVIDUAL THAT HAS AN ACTUAL OR PERCEIVED CONFLICT OF INTEREST REFRAINS FROM DISCUSSING AND VOTING ON RELATED MATTERS. ALL EMPLOYEES ARE ALSO REQUIRED TO ADHERE TO THE ORGANIZATION'S WRITTEN CONFLICT OF INTEREST POLICY AND MUST SIGN A CONFLICT OF INTEREST DOCUMENT STATING THAT THEY ARE AWARE OF THE POLICY AND AGREE TO COMPLY WITH IT. FORM 990, PART VI, SECTION B, LINE 15 THE OREGON HEAD START ASSOCIATION (OHSA) CONDUCTS A WAGE COMPARABILITY STUDY OF ALL POSITIONS INCLUDING TOP OFFICIALS. DATE RECEIVED FROM HEAD START ORGANIZATIONS AND OTHER NON-PROFIT AGENCIES IN OREGON ARE COMPILED BY AN OUTSIDE CONTRACTED AGENCY AND A REPORT IS ISSUED ONCE EVERY TWO YEARS. AFTER KIDCO HEAD START RECEIVEDS THE REPORT. IT IS REVIEWED BY THE HUMAN RESOURCES COMMITTE AND REPORTED TO THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS CONDUCTS A PERFORMANCE REVIEW OF THE EXECUTIVE DIRECTOR ANNUALLY. CHANGES IN THE SALARY SCALE ARE ESTABLISHED BY THE EXECUTIVE DIRECTOR AND APPROVED BY THE BOARD OF DIRECTORS DURING THE ANNUAL BUDGETING PROCESS. CASCADE EMPLOYERS CONSULTSING FIRM UNDERTOOK A MULTI-YEAR WAGE COMPARISON STUDY FOR KIDS AND COMPANY, WITH RECOMMENDATIONS ON DECOMPRESSING THE SALARY SCALE AND GETTING POSITIONS TO AT LEAST 80 PERCENT MARKET, WITH THEIR RECOMMENDATIONS PUT INTO PRACTICE. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION'S INFORMATIONAL FORM 990 IS AVAILABLE ON THE ORGANIZATION'S WEBSITE AT WWW.KIDCOHEADSTART.ORG/ABOUT.HTML AND GUIDESTAR'S WEBSITE AT WWW.GUIDESTAR.ORG. IN ADDITION THE ORGANIZATION'S GOVERNING DOCUMENTS AND INFORMATIONAL FORM 990 ARE AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST; GOVERNING MEETING AGENDAS AND MEETING MINUTES ARE POSTED ON THE WEBSITE. FORM 990, PART XI, LINE 9: LEASE AMORTIZATION EXPENSE -13,740.