2024-05-14T11:26:56-05:00 2023-06-30 420946155 HONKAMP KRUEGER & CO PC 12250 WEBER HILL RD SUITE 315 ST LOUIS MO 63127 990 2022-07-01 431028709 OFFICE OF JOB TRAINING PROGRAMS JEFFERSON/FRANKLIN COUNTIES INC OFFI 6362878909 3675 W OUTER ROAD SUITE 201 201 ARNOLD MO 63010 MARY BROWN ONE STOP COORDINATOR 6362878909 2024-05-13 1 MARY BROWN 999009999 1 JAMES E CASH CPA P01267054 3148494999 2024-05-13 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z MARY BROWN 3675 W OUTER ROAD SUITE 201 201 ARNOLD MO 63010 1221734 0 X WWW.JEFF-FRANKJOBS.COM X 1974 MO 501 (C) (3) - GOVERNMENT PROGRAMS 5 5 16 0 0 0 1771217 1220466 0 0 1220 1268 0 0 1772437 1221734 0 0 0 0 510917 320663 0 0 0 1275756 992090 1786673 1312753 -14236 -91019 514496 376897 229163 182583 285333 194314 OFFICE OF JOB TRAINING PROGRAMS IS THE ADMINISTRATIVE ENTITY FOR THE JEFFERSON AND FRANKLIN COUNTIES WORKFORCE DEVELOPMENT BOARD (WDB) WHOSE MISSION IS TO ASSIST IN THE DEVELOPMENT OF A SKILLED WORKFORCE THAT RESPONDS TO THE AREA'S CHANGING LABOR MARKET NEEDS. 0 0 1135887 ADMINISTERS WORKFORCE INNOVATION AND OPPORTUNITY ACT PROGRAMS PROVIDE SPECIFIC EMPLOYMENT AND TRAINING SERVICES NEEDED TO PREPARE AND PLACE ELIGIBLE INDIVIDUALS IN EMPLOYMENT. APPROXIMATELY 193 CLIENTS SERVED. 124019 ADMINISTERS THE SUMMER JOBS LEAGUE WHICH PROVIDES THE PARTICIPANTS WITH LEADERSHIP SKILLS THAT WILL PREPARE THEM FOR SUCCESS IN FUTURE CAREERS. 1259906 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 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 16 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X MARY BROWN 6365248589 2 MERCHANTS DR HILLSBORO MO 63050 DENNIS GANNON PRESIDENT / PART TIME 1.00 X X 0 0 0 TIM BRINKER VICE PRESIDENT / PART TIME 1.00 X X 0 0 0 SHIRLEY WILSON SECRETARY / PART TIME 1.00 X X 0 0 0 DANA DOWNS TREASURER 1.00 X X 0 0 0 ROBERT FRANCIS BOARD CHAIR 1.00 X X 0 0 0 MARY BROWN ONE STOP COORDINATOR 37.50 X 106763 0 38589 106763 0 38589 1 1 0 0 MERSMISSOURI GOODWILL INDUSTRIES 1727 LOCUST STREET ST LOUIS MO 63103 SUBCONTRACTOR TO PROVIDE WIOA, WORK INCE 286997 1 1057966 162500 1220466 1268 1268 1221734 0 0 1268 145352 115343 30009 125411 125411 13665 13665 19189 19189 17046 15274 1772 29726 29726 10251 7935 2316 19800 16335 3465 3513 844 2669 2800 2575 225 TUITION 411899 411899 CONTRACTED STAFF 361840 361840 TRAINING COSTS 103565 103565 OTHER EXPENSE 48696 36305 12391 1312753 1259906 52847 0 284408 193327 133580 92238 78513 27928 5075 2744 12920 10645 27034 27034 0 0 0 50015 514496 376897 229163 132568 0 50015 229163 182583 X 55729 54250 229604 140064 285333 194314 514496 376897 -91019 0 X X 0 1 X 1 1 1 X 1644248 1601629 2006248 1771217 1220466 8243808 1644248 1601629 2006248 1771217 1220466 8243808 8243808 746 943 1457 1220 1268 5634 8249442 0.99930 0.99940 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 27034 27034 0 0 RIGHT OF USE ASSET - OPERATING LEASE 50015 50015 OPERATING LEASE LIABILITY - CURRENT 18757 OPERATING LEASE LIABILITY - LONG TERM 31258 50015 X 1221734 0 1221734 0 1221734 1312753 0 1312753 0 1312753 PART X, LINE 2: THE FOOTNOTE REGARDING FIN 48(ASC 740) PROVIDED BY THE TAXPAYER'S AUDITED FINANCIAL STATEMENTS STATES AS FOLLOWS: "THE ORGANIZATION IS A NONPROFIT ORGANIZATION AND IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THEREFORE, NO PROVISION FOR FEDERAL, STATE OR LOCAL INCOME TAXES HAS BEEN INCLUDED IN THESE FINANCIAL STATEMENTS. THE ORGANIZATION FOLLOWS ASC 740, INCOME TAXES, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE ORGANIZATION'S FINANCIAL STATEMENTS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. ASC 740 ALSO PROVIDES GUIDANCE ON DERECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ORGANIZATION DID NOT HAVE UNRECOGNIZED TAX BENEFITS AS OF JUNE 30, 2023 AND 2022 AND DOES NOT EXPECT THIS TO CHANGE SIGNIFICANTLY OVER THE NEXT 12 MONTHS. IN CONNECTION WITH ASC 740, THE ORGANIZATION WILL RECOGNIZE INTEREST AND PENALTIES ACCRUED ON ANY UNRECOGNIZED TAX BENEFITS AS A COMPONENT OF INCOME TAX EXPENSE. AS OF JUNE 30, 2023 AND 2022, THE ORGANIZATION HAS NOT ACCRUED INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. THE ORGANIZATION FILES INFORMATIONAL RETURNS WITH THE FEDERAL GOVERNMENT. THE ORGANIZATION'S FEDERAL INFORMATIONAL RETURNS FOR TAX YEARS 2018 AND BEYOND REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE." PART VI, LINE 1D: DEPRECIATION IS CALCULATED USING THE STRAIGHT-LINE METHOD OVER THE FOLLOWING USEFUL LIVES: EQUIPMENT - 5 YEARS (NO DEPRECIATION FOR FYE 6/30/2023) 0 0 0 0 0 0 0 0 0 MARY BROWN ONE STOP COORDINATOR 106763 0 0 0 0 0 16014 0 22575 0 145352 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B MANAGEMENT REVIEWS THE FORM 990 THAT WAS PREPARED WITH THE INDEPENDENT AUDITOR'S ASSISTANCE. ONCE APPROVED BY MANAGEMENT, THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS FOR THEIR APPROVAL PRIOR TO FILING. THE INDEPENDENT AUDIT REPORT IS PROVIDED TO THE GOVERNING BODY FOR THEIR REVIEW IN CONJUNCTION WITH THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS DO NOT VOTE ON ANY MATTER THAT HAS A DIRECT BEARING ON SERVICES TO BE PROVIDED BY THAT MEMBER OR ANY ORGANIZATION WHICH SUCH MEMBER DIRECTLY REPRESENTS OR ON ANY MATTER WHICH WOULD FINANCIALLY BENEFIT SUCH MEMBER OR ANY ORGANIZATION SUCH MEMBER REPRESENTS. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS FOR DETERMINING COMPENSATION OF THE EXECUTIVE DIRECTOR, OFFICERS AND ALL EMPLOYEES INCLUDES A REVIEW BY INDEPENDENT PERSONS. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.