2024-11-27T08:42:19-08:00 2024-05-31 522408237 Carver Florek & James LLC 1201 Kensington Ave Missoula MT 59801 990 2023-06-01 363925500 CENTRAL MONTANA HEAD START CENT 4065357751 25 MEADOWLARK LANE LEWISTOWN MT 59457 CHERIE ERRECART Executive Dir. 2024-11-27 true true Angel Sharp CPA P00964705 4067285539 2023 2024-10-15 13:58:12Z CHERIE ERRECART 25 MEADOWLARK LANE LEWISTOWN MT 59457 1509343 false X WWW.CMHEADSTART.ORG X 1993 MT CENTRAL MONTANA HEAD START IS A NURTURING AND SUPPORTIVE NON-PROFIT ORGANIZATION WHICH STRENGHTENS AND EMPOWERS CHILDREN, FAMILIES, AND COMMUNITIES. 7 7 46 151 0 1426879 1507552 0 13316 117 817 1674 1441012 1509343 0 0 1078727 1159509 0 0 454926 429994 1533653 1589503 -92641 -80160 2782023 2683097 126579 107813 2655444 2575284 CENTRAL MONTANA HEAD START IS AN EARLY LEARNING CENTER THAT EMPOWERS THE WHOLE CHILD AND FAMILY THROUGH HEALTH, EDUCATION, AND SELF-SUFFICIENCY. false false 1373998 CENTRAL MONTANA HEAD START PROVIDES COMPREHENSIVE PRE-SCHOOL SERVICES TO APPROXIMATELY 100 CHILDREN, PRIMARILY FROM LOW-INCOME FAMILIES, IN FERGUS, MUSSELSHELL, AND WHEATLAND COUNTIES. 1373998 true true false false false false false false false true true false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 7 0 false 46 true false false false false false false false 0 false false false false false false false X 7 7 false false false false false false false true true false false true true true true true true true true false X X CHERIE ERRECART 4065357751 25 MEADOWLARK LANE LEWISTON MT 59457 CHERIE ERRECART Executive Dir. 40.00 0.00 X 67165 0 2294 JENNIFER DEGUZMAN CFO 33.00 0.00 X 50867 0 1603 SCOTT CHAUVET Chairman 2.00 0.00 X X 0 0 0 CHRISTIE WILLIAMS VICE CHAIRMAN 2.00 0.00 X X 0 0 0 PAULINA GREYDANUS BOARD MEMBER 2.00 0.00 X 0 0 0 DARLENE BACON BOARD MEMBER 2.00 0.00 X 0 0 0 RICK WRIGHT BOARD MEMBER 2.00 0.00 X 0 0 0 BREENA LECOUNT Secretary 2.00 0.00 X X 0 0 0 THOM PECK BOARD MEMBER 2.00 0.00 X 0 0 0 118032 3897 0 false false false 0 1504762 2790 1507552 0 117 117 0 0 0 0 0 0 0 OTHER MISC 900099 1674 1674 1674 1509343 1674 117 0 0 0 0 143204 21061 122143 0 808437 775402 33035 11873 10302 1571 88612 76889 11723 107383 96267 11116 0 0 15500 15500 0 0 0 13045 13045 0 0 32717 26512 6205 0 79112 77832 1280 24325 18960 5365 0 0 0 0 169986 165539 4447 9415 8811 604 OFFICE AND INSTRUCTIONAL SUPPL 37794 36684 1110 NUTRITIONAL SUPPLIES 34236 34236 Training 9177 8072 1105 MISC 4687 4386 301 0 1589503 1373998 215505 0 0 109065 113586 69335 61271 66 4622 0 0 0 0 7326 0 4008648 1505030 2596231 2503618 0 0 0 0 0 2782023 2683097 126579 107812 1 126579 107813 X 2639373 2558866 16071 16418 2655444 2575284 2782023 2683097 -80160 X false true X true true true X 1412977 2096533 1504326 1426879 1507552 7948267 0 0 1412977 2096533 1504326 1426879 1507552 7948267 0 7948267 94 56 10 19 117 296 2689 2496 5185 0 7953748 33328 0.99930 0.99850 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3356 482 3838 3252 104 3356 3146 106 3252 2156 1000 -10 3146 2232 -76 2156 0.50000 0.50000 true false false 65327 65327 3555758 1286673 2269085 153075 79277 73798 234488 139080 95408 2503618 Rounding 1 1 X 1561664 52321 52321 1509343 1509343 1641824 52321 52321 1589503 1589503 Part V, Line 4: Intended uses of the endowment fund. CMHS holds a beneficial interest in donations and was named the beneficiary for public donations to an endowment held by the Central Montana Foundation (Foundation). The endowment is designed to hold contributions, with funds generated by its earnings to be used exclusively for the ongoing expenses, programs, and activities of CMHS; the original principal of the endowment cannot be spent.Variance power and legal ownership has been granted to the Foundation, which has final decision-making authority. All contributors agree to abide by the policies, procedures, terms, and conditions of the Foundation. Contributors agree not to use the tax identification number of the Foundation for their own borrowing purposes. The Foundations normal procedure is to add capital gains distributions to principal and reallocate earnings at fiscal year-end. If the balance of the endowment falls below $1,000, or there is no activity on the account for twelve (12) consecutive months, the balance of the account may be transferred to the general fund of the Foundation. The amount of the CMHS-funded endowment held by the Foundation was $3,838 and $3,356 as of May 31, 2024 and 2023, respectively. $1,903 and $1,702, respectively, was available to be distributed to CMHS. This endowment is considered the asset of the Central Montana Foundation and is not recorded in CMHSs financial statements. Part X : FIN48 Footnote CMHS is exempt from income tax under provisions of Section 501(c)(3) of the Internal Revenue Code. This code enables CMHS to accept donations that qualify as charitable contributions to the donor. CMHSs increase in net assets is generally not subject to income taxes. However, income from certain activities not directly related to CMHSs tax-exempt purpose is subject to taxation as unrelated business income. Provisions for income taxes have not been recorded in the financial statements as management does not believe there was any unrelated business income in 2024 and 2023.With few exceptions, CMHS is no longer subject to examination for tax years prior to 2020. Form 990, Part VI, Section B, Line 11b A DRAFT IS SENT OUT TO ALL BOARD MEMBERS BY EMAIL. THEY ARE ENCOURAGED TO REVIEW IT AND SUBMIT QUESTIONS AND COMMENTS PRIOR TO THE FILING OF THE RETURN. Form 990, Part VI, Section B, Line 12c ALL BOARD MEMBERS AND KEY EMPLOYEES MUST SIGN A CONFLICT OF INTEREST DISCLOSURE FORM. THE FORMS ARE REVIEWED BY THE BOARD TO IDENTIFY AND EVALUATE ANY POTENTIAL CONFLICTS. Form 990, Part VI, Section B, Line 15a CMHS PARTICIPATES IN A HEAD START WAGE COMPARABILITY STUDY EVERY OTHER YEAR AND A WAGE STUDY WITH ASSOCIATED EMPLOYERS ON OFF YEARS. THE BOARD OF DIRECTORS CONDUCTS AN ANNUAL SALARY SURVEY. THE SURVEY NUMBERS ARE COMPARED TO THE AGENCY'S SALARY SCALE. SALARIES FOR ALL EMPLOYEES ARE EVALUATED ANNUALLY AND ADJUSTED FOR LONGEVITY. Form 990, Part VI, Section B, Line 15b CMHS PARTICIPATES IN A HEAD START WAGE COMPARABILITY STUDY EVERY OTHER YEAR AND A WAGE STUDY WITH ASSOCIATED EMPLOYERS ON OFF YEARS. THE BOARD OF DIRECTORS CONDUCTS AN ANNUAL SALARY SURVEY. THE SURVEY NUMBERS ARE COMPARED TO THE AGENCY'S SALARY SCALE. SALARIES FOR ALL EMPLOYEES ARE EVALUATED ANNUALLY AND ADJUSTED FOR LONGEVITY. Form 990, Part VI, Section C, Line 19 THE ORGANIZATION'S GOVERNING DOCUMENTS AND CONFLICTS OF INTEREST POLICY ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THE AGENCY'S AUDIT REPORT AND FORM 990 RETURN ARE MADE AVAILABLE ON THE AGENCY'S WEBSITE AT WWW.CMHEADSTART.ORG.