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      <Desc>HEAD START PROGRAM FOR 643 CHILDREN &amp; FAMILIES IN EL PASO COUNTY, COLORADO. THIS FEDERAL PROGRAM PROVIDES EARLY CHILDHOOD EDUCATION, FAMILY SERVICES, SPECIAL NEEDS SERVICES, HEALTH &amp; NUTRITION, BEHAVIORAL HEALTH CONSULTATIONS, ETC. HEAD START SERVICES ARE FOR CHILDREN AGED 3-5.CPCD HAS BEEN A HEAD START GRANTEE SINCE 1987.</Desc>
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        <Desc>ACCRUED VACATION</Desc>
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        <FormAndLineReferenceDesc>Schedule D, Part X, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>The Organization is a qualifying organization under Section 501(c)(3) of the Internal Revenue Code and is exempt from federal income taxes under Section 501(a). In addition, the Organization qualified for the charitable contribution deduction. The Organization believes that it does not have any uncertain tax positions that are material to the financial statements.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule D, Part XI , line 4b</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER ADJUSTMENT: $10,500 NET PROFIT ON DISPOSAL OF FIXED ASSETS REPORTED IN AUDITED FINANCIAL STATEMENTS AS AN EXPENSE, RECLASSIFIED TO REVENUE FOR TAX RETURN.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule D, Part XII , line 4b</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER ADJUSTMENT: $10,500 NET PROFIT ON DISPOSAL OF FIXED ASSETS REPORTED IN AUDITED FINANCIAL STATEMENTS AS AN EXPENSE, RECLASSIFIED TO REVENUE FOR TAX RETURN.</ExplanationTxt>
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      <GrantsOtherAsstToIndivInUSGrp>
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        <FormAndLineReferenceDesc>Schedule I Part I Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>TO QUALIFY FOR CPCD'S PROGRAMS, A CHILD MUST LIVE AT OR BELOW THE FEDERAL POVERTY LEVEL, HAVE A DISABILITY, OR BE CONSIDERED AT-RISK FOR SCHOOL FAILURE. CHILDREN RECEIVE INDIVIDUALIZED SERVICES THAT SUPPORT EACH CHILD IN DEVELOPING THE SKILLS NEEDED TO BE SUCCESSFUL IN SCHOOL AND LIFE, INCLUDING EARLY CHILDHOOD EDUCATION; HEALTH AND BEHAVIORAL HEALTH; NUTRITION; AND TRANSPORTATION. PARENTS ARE SUPPORTED IN THEIR ROLE AS THEIR CHILD'S FIRST TEACHER, AND CPCD WORKS CLOSELY WITH PARENTS TO ASSIST THEM IN DEVELOPING AND UTILIZING INDIVIDUAL AND FAMILY STRENGTHS SO THAT THEY MAY MEET PERSONAL AND FAMILY GOALS. SERVICES ARE INDIVIDUALIZED FOR EACH CHILD AND FAMILY AND ARE APPROPRIATE FOR EACH FAMILY'S DEVELOPMENTAL, ETHNIC, CULTURAL AND LINGUISTIC HERITAGE AND EXPERIENCE. ALL AMOUNTS PAID FOR THE BENEFIT OF PARENTS AND CHILDREN ARE PAID DIRECTLY TO THE SERVICE PROVIDER, OR ONLY REIMBURSED WITH PROPER DOCUMENTATION OF EXPENDITURE. FOOD IS SERVED OR DISTRIBUTED DIRECTLY TO THE RECIPIENTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule I Part III, Line 2, Parent Services, Line 3 Child Services</FormAndLineReferenceDesc>
        <ExplanationTxt>Column (A) DESCRIPTION OF ASSISTANCE CONTINUED: PARENT SERVICES ARE PAYMENTS FOR COUNSELING SERVICES, TRANSPORTATION, AND/OR, EDUCATION. CHILD SERVICES ARE PAYMENTS FOR MEDICAL, DENTAL, TRANSPORTATION, COUNSELING, OR TUTORING SERVICES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule I, Part III, Column (b), lines 1-3</FormAndLineReferenceDesc>
        <ExplanationTxt>The number of recipients was estimated based on the number of fulfilled assistance applications, and the number of individuals counted during the distribution of goods or services.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
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      <InitialContractExceptionInd>false</InitialContractExceptionInd>
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        <TitleTxt>Former CEO (To 08/2025)</TitleTxt>
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        <NontaxableBenefitsFilingOrgAmt>23978</NontaxableBenefitsFilingOrgAmt>
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        <PersonNm>Jordan Weimar</PersonNm>
        <TitleTxt>Chief Financial Officer</TitleTxt>
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        <NontaxableBenefitsFilingOrgAmt>41280</NontaxableBenefitsFilingOrgAmt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Linda Meredith</PersonNm>
        <TitleTxt>COO (To 01/2025)</TitleTxt>
        <BaseCompensationFilingOrgAmt>138703</BaseCompensationFilingOrgAmt>
        <NontaxableBenefitsFilingOrgAmt>24920</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>163623</TotalCompensationFilingOrgAmt>
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        <FormAndLineReferenceDesc>FORM 990 PART VI SECTION B LINE 11 B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS PREPARED BY A THIRD PARTY AND THEN REVIEWED BY THE CFO. THE FORM 990 IS PROVIDED ELECTRONICALLY TO ALL BOARD MEMBERS PRIOR TO FILING WITH THE IRS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 PART VI SECTION B LINE 12 C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S POLICIES &amp; PROCEDURES REQUIRE THAT ALL OFFICERS, DIRECTORS AND KEY EMPLOYEES SIGN A CONFLICT OF INTEREST POLICY ANNUALLY. ANY PERSON KNOWING OF A POSSIBLE CONFLICT INVOLVING THE BOARD OR KEY EMPLOYEES IS ENCOURAGED TO DISCLOSE THIS INFORMATION TO THE CEO AND/OR THE BOARD OF DIRECTORS. CONFLICTS WHICH MIGHT ARISE ARE REVIEWED BY THE BOARD. THE PERSON ACCUSED OF A CONFLICT IS PERMITTED TO DEFEND HIM/HERSELF BEFORE THE BOARD. ANY ACTION TO BE TAKEN IS DETERMINED BY THE BOARD OF DIRECTORS. THE BYLAWS DISCUSS CONFLICTS OF INTEREST IN SECTION 5, PARAGRAPH 3. THE BOARD POLICIES &amp; PROCEDURES ADDRESS THIS ISSUE IN BOARD POLICY #BD-4.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 PART VI SECTION B LINE 15 A &amp; B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ANNUAL REVIEW FOR THE CEO IS PERFORMED BY THE EXECUTIVE COMMITTEE OF THE BOARD. THE EXECUTIVE COMMITTEE CONSULTS WITH THE CHIEF HUMAN RESOURCES OFFICER REGARDING COMPENSATION. A DETAILED SALARY COMPARABILITY STUDY IS PERFORMED ANNUALLY AND THIS IS USED TO GUIDE THE EXECUTIVE COMMITTEE WHEN DETERMINING CEO COMPENSATION. THE LAST WAGE COMPARABILITY STUDY WAS DONE IN MARCH 2025.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 PART VI SECTION C LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S ANNUAL AUDIT REPORT AND FORM 990 ARE MADE AVAILABLE ON THE ORGANIZATION'S WEBSITE. THE ORGANIZATION'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 PART XI LINE 5</FormAndLineReferenceDesc>
        <ExplanationTxt>SEE SCHEDULE D PART XI</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 PART XII LINE 2C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS AN AUDIT COMMITTEE THAT ASSUMES RESPONSIBILITY FOR SELECTING THE INDEPENDENT AUDITOR FOR THE FINANCIAL STATEMENT AUDIT. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEARS.</ExplanationTxt>
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</Return>