2024-10-17T11:35:52-05:00 2024-06-30 Kientz & Penick CPAs LLC PO BOX 754 Manhattan KS 66505 990 2023-07-01 237162563 Clay County Child Care Center Inc CLAY 7856322588 314 Court Clay Center KS 67432 Audrey Waid Executive Director 7856322588 2024-09-27 1 0 Eric Kientz CPA P01526012 7854779053 2023 2024-10-15 13:58:12Z Little Learners Childhood Connections Audrey Waid 314 Court Clay Center KS 67432 3240724 0 X https://www.claycountychildcare.com/ X 1972 KS Enriching the lives we touch. 6 6 69 253 0 0 3475051 3205882 0 0 -38221 25054 911 4619 3437741 3235555 0 0 0 0 2090405 2243693 0 0 0 1232130 1209561 3322535 3453254 115206 -217699 2005524 2042868 53831 262604 1951693 1780264 Enriching the lives we touch. 0 0 1755152 4619 Head Start is a federally funded pre-school program designed to provide comprehensive services including child development, healthy social and emotional development, physical, mental, and oral health education, social service needs, transportation services, nutritional education, and connecting children and families to their communities and resources. Full-day and half-day classes are available from Monday through Thursday 9 months of the year. During the year ended June 30, 2024, Head Start served 189 children throughout Clay, Cloud, Ottawa, Republic and Washington counties in Kansas. There were 12 Head Start teachers and teacher assistants during the year ended June 30, 2024. 995917 Early Head Start is a federal and state funded program designed to provide: comprehensive services including child development, healthy social and emotional development, physical, mental, and oral health education, social service needs, transportation services, nutritional education, and connecting children and families to their communities and resources.During the year ended June 30, 2024, Early Head Start had 7 home visitors who served children throughout Clay, Cloud, Ottawa, Republic and Washington counties in Kansas. 2751069 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 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 1 23 0 1 69 1 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X The Organization 7856322588 314 Court Clay Center KS 67432 Angela Slingsby President & Treasurer 1.50 X X 0 0 0 Libby Mellies Secretary 1.50 X X 0 0 0 Cherry Reed Board Member 1.50 X 0 0 0 Kathe Decker Board Member 1.50 X 0 0 0 Kaylee Hoyle Board Member 1.50 X 0 0 0 Tammy Thompson Board Member 1.50 X 0 0 0 Kristin Oestrich Fiscal Officer 40.00 X 72165 0 12452 Audrey Waid Executive Director 40.00 X 79187 0 5561 151352 0 18013 0 0 0 0 0 3204232 1650 3205882 14472 14472 15751 5169 10582 10582 10582 Miscellaneous 624410 4619 4619 4619 3235555 4619 0 25054 192507 192507 1543920 1395469 148451 108596 98217 10379 270336 245661 24675 128334 103920 24414 14225 14225 240308 233030 7278 7859 7060 799 260053 250166 9887 64106 54911 9195 210812 196832 13980 133954 125924 8030 7625 7625 233853 233853 33030 29016 4014 Dues and memberships 3736 3238 498 3453254 2751069 702185 0 146687 131262 244364 287816 2412745 1385350 1058750 1027395 555723 582432 0 13963 2005524 2042868 53831 262604 53831 262604 X 1395970 1197832 555723 582432 1951693 1780264 2005524 2042868 X -217699 32308 13962 X 0 1 X 0 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 485875 4010 42688 23733 508840 466343 14010 30828 25306 485875 540521 -70524 3654 466343 489313 33283 107690 56482 573804 491143 54911 13611 48724 510941 1.00000 0 0 5000 5000 777819 324629 453190 40590 22949 17641 1589336 1037772 551564 1027395 X 3281825 32308 13962 46270 3235555 0 3235555 3453254 0 3453254 0 3453254 Part V, Line 4: The original fund agreement specifies that the original gift of $600,000 is to be invested in perpetuity. Each year, 80% of the earnings may be withdrawn from the endowment to be used for any purpose deemed necessary by the board and management of the Organization. Since inception of the fund, the Organization has obtained authorization to borrow principal from the fund to supplement operations. Accordingly, the endowment levels reported have at times been less than the original gift value of $600,000. It is management's intent to refund the endowment to the original gift value consistent with the original fund agreement through reinvestment payments which are scheduled at $4,000 per year through December 2032. From that point through November 2041, the annual required reinvestment is $1,468. In addition to these amounts, the Organization has a revolving commitment of $90,000 which is next due by July 2024. Part X, Line 2: The Organization is organized as a Kansas nonprofit corporation and has been recognized by the IRS as exempt from federal income taxes under IRC Section 501(a) as an organization described in IRC Section 501(c)(3). Further, the Organization qualifies for the charitable contribution deduction under IRC Sections 170(b)(1)(A)(ii) and has been determined not to be a private foundation under IRC Sections 509(a)(1). The Organization is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. In addition, the Organization is subject to income tax on net income that is derived from business activities that are unrelated to its exempt purposes. For the years ended June 30, 2024 and 2023, the Organization has determined that it is not subject to unrelated business income tax and has not filed an Exempt Organization Business Income Tax Return (Form 990-T) with the IRS. Returns filed by the Organization are subject to IRS examination, generally for three years after each return is filed. No taxing authorities have commenced income tax examinations for open tax years. Part XI, Line 2d - Other Adjustments: Change in beneficial interest in community foundation 13,962. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 3 The Organization's policies are published on its website. Schedule E, Part I, Line 6 The Organization receives the majority of its funding from federal and state Head Start and Early Head Start grants. Form 990, Part VI, Section B, line 11b A draft of IRS Form 990 is provided to all board members for review and approval prior to filing. Form 990, Part VI, Section B, line 12c The Organization's conflict of interest policy is monitored for compliance on an ongoing basis and the policy is reviewed annually at the annual board meeting in October and November. Form 990, Part VI, Section B, line 15 The Board of Directors reviews the projected salaries, raises, costs of living increases, etc., each year, either through a finance committee or as a whole board. The Board of Directors assures the new monies received through the Head Start and Early Head Start grants are distributed as per the federal guidelines. The Board of Directors also assures that all salaries and raises are reasonable and in keeping with federal expectations for a program of their size. Form 990, Part VI, Section C, line 19 The governing documents, conflict of interest policy, and financial statements of the Organization are available upon written request. Form 990, Part XI, line 9: Change in beneficial interest in community foundation 13,962.