OAHE CHILD DEVELOPMENT CENTER INC: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: OAHE CHILD DEVELOPMENT CENTER INC (EIN 23-7140269)
Tax period: 2010-04-01 to 2011-03-31
Filed: 2011-10-04
IRS object ID: 201122779349300107
Schema version: 2010v3.4
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-10-04T09:31:07-05:00	Timestamp
Tax Period End Date	2011-03-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ELO PROF LLC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 249	AddressLine1
City	MITCHELL	City
State	SD	State
ZIP Code	57301	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2010-04-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	237140269	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	OAHE CHILD DEVELOPMENT CENTER INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	OAHE	NameControl
Phone	6052246603	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 907	AddressLine1
City	PIERRE	City
State	SD	State
ZIP Code	57501	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	SUE GLODT	Name
Title	EXECUTIVE DIRECTOR	Title
Phone	6052246603	Phone
Date Signed	2011-09-16	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	JAY TOLSMA CPA	Name
Phone	6059967717	Phone
Date Prepared	2011-09-28	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	SHERISE WITTLER	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	PO BOX 907	AddressLine1
City	PIERRE	City
State	SD	State
ZIP Code	57501	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	1925907	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.OAHECHILD.COM	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1966	YearFormation
State Legal Domicile	SD	StateLegalDomicile
Activity Or Mission Description	LEADING CHILDREN AND FAMILIES INTO TOMORROW	ActivityOrMissionDescription
Nbr Voting Members Governing Body	10	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	10	NbrIndependentVotingMembers
Total Nbr Employees	51	TotalNbrEmployees
Total Nbr Volunteers	286	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	1868985	ContributionsGrantsPriorYear
Contributions Grants Current Year	1911536	ContributionsGrantsCurrentYear
Program Service Revenue CY	0	ProgramServiceRevenueCY
Investment Income Prior Year	13435	InvestmentIncomePriorYear
Investment Income Current Year	14371	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	1882420	TotalRevenuePriorYear
Total Revenue Current Year	1925907	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	1291448	SalariesEtcPriorYear
Salaries Etc Current Year	1295352	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	584131	OtherExpensePriorYear
Other Expenses Current Year	632923	OtherExpensesCurrentYear
Total Expenses Prior Year	1875579	TotalExpensesPriorYear
Total Expenses Current Year	1928275	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	6841	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-2368	RevenuesLessExpensesCY
Total Assets BOY	2276464	TotalAssetsBOY
Total Assets EOY	2238373	TotalAssetsEOY
Total Liabilities BOY	1444918	TotalLiabilitiesBOY
Total Liabilities EOY	1429713	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	831546	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	808660	NetAssetsOrFundBalancesEOY
Mission Description	LEADING CHILDREN AND FAMILIES INTO TOMORROW	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	1732956	Expense
Description	PRESCHOOL HEADSTART AND EARLY HEADSTART PROGRAMS WHICH PROVIDE HEALTH, EDUCATIONAL, NUTRITIONAL, SOCIAL, AND OTHER SERVICES TO ECONOMICALLY DISADVANTAGED PRESCHOOL CHILDREN AND THEIR FAMILIES IN A 6 COUNTY AREA OF CENTRAL SOUTH DAKOTA. FOR THE YEAR ENDED MARCH 31, 2011 THE ORGANIZATION SERVED A TOTAL OF 216 CHILDREN (50 BIRTH TO THREE AND 166 3-5 YEARS OLD). 14% OF THE CHILDREN WHO RECEIVED SERVICES WERE IDENTIFIED AS HAVING DISABILITIES. 99% OF THE CHILDRENS' IMMUNIZATIONS ARE UP TO DATE.	Description
Total Program Service Expense	1732956	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	10	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	51	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	10	NbrVotingGoverningBodyMembers
Number Independent Voting Members	10	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	true	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	false	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	THE ORGANIZATION	NamePerson
Telephone Number	6052246603	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	PO BOX 907	AddressLine1
City	PIERRE	City
State	SD	State
ZIP Code	57501	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (11 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
COLLEEN WEISS
DIRECTOR	1.00	X	0	0	0
DENNIS CHAMP
DIRECTOR	1.00	X	0	0	0
JESSICA FILLER
DIRECTOR	1.00	X	0	0	0
KAY HAMMOND
DIRECTOR	1.00	X	0	0	0
CHAR NICHOLAS
DIRECTOR	1.00	X	0	0	0
RON WOODBURN
VICE PRESIDE	4.00	X	0	0	0	X
SCOTT LOUIS
SECRETARY	4.00	X	0	0	0	X
SHERISE WITTLER
PRESIDENT	4.00	X	0	0	0	X
TRISTA OLSEN
DIRECTOR	1.00	X	0	0	0
ROB COVERDALE
DIRECTOR	1.00	X	0	0	0
SUE GLODT
EXEC DIRECT	40.00		56389	0	0	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	56389	TotalReportableCompFromOrg
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Government Grants	1893942	GovernmentGrants
All Other Contributions	17594	AllOtherContributions
Total Contributions	1911536	TotalContributions

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	88	TotalRevenueColumn
Exclusion	$88	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Other	14283	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Other	14283	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	14283	TotalRevenueColumn
Related Or Exempt Function Income	14283	RelatedOrExemptFunctionIncome

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	1925907	TotalRevenueColumn
Related Or Exempt Function Income	14283	RelatedOrExemptFunctionIncome
Exclusion	$88	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	56389	Total
Management And General	56389	ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	965874	Total
Program Services	870051	ProgramServices
Management And General	95823	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	60488	Total
Program Services	52961	ProgramServices
Management And General	7527	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	82534	Total
Program Services	82233	ProgramServices
Management And General	301	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	130067	Total
Program Services	118437	ProgramServices
Management And General	11630	ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	763	Total
Program Services	763	ProgramServices

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	10240	Total
Management And General	10240	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	35448	Total
Program Services	31973	ProgramServices
Management And General	3475	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	37201	Total
Program Services	32193	ProgramServices
Management And General	5008	ManagementAndGeneral

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	92012	Total
Program Services	92012	ProgramServices

Interest Interest

Field	Value	IRS element (for citing)
Total	54438	Total
Program Services	54438	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	82565	Total
Program Services	82565	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	30551	Total
Program Services	28521	ProgramServices
Management And General	2030	ManagementAndGeneral

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
FOOD SERVICES	60992	60992
REPAIRS & MAINTENANCE	57348	56300	1048
TRANSPORTATION	56540	56540
SUPPLIES	44852	44852
FAMILY SERVICES	18004	18004

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	51969	Total
Program Services	50121	ProgramServices
Management And General	1848	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	1928275	Total
Program Services	1732956	ProgramServices
Management And General	195319	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	109537	BOY
EOY	56636	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	7444	BOY
EOY	15481	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	19113	BOY
EOY	66502	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	2653169	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	567355	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	2125872	BOY
EOY	2085814	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
BOY	14498	BOY
EOY	13940	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	2276464	BOY
EOY	2238373	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	92456	BOY
EOY	127291	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	19921	BOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	1332541	BOY
EOY	1302422	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	1444918	BOY
EOY	1429713	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	831546	BOY
EOY	808660	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	831546	BOY
EOY	808660	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	2276464	BOY
EOY	2238373	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	-2368	ReconcilationRevenueExpenses
Reconcilation Other Changes	-20518	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Separate	X	FinancialStatementSeparate
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1694828	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1695970	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1713696	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1868985	CurrentTaxYearMinus1Year
Current Tax Year	1911536	CurrentTaxYear
Total	8885015	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1694828	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1695970	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1713696	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1868985	CurrentTaxYearMinus1Year
Current Tax Year	1911536	CurrentTaxYear
Total	8885015	Total

Field	Value	IRS element (for citing)
Public Support Total170	8885015	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	186	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	241	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	54	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	95	CurrentTaxYearMinus1Year
Current Tax Year	88	CurrentTaxYear
Total	664	Total

Field	Value	IRS element (for citing)
Total Support	8885679	TotalSupport
Public Support Pertcentage170	0.99990	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.99990	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Disclosed Orgs Legal Control	false	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	false	DisclosedForCharitablePurposes
Written Policy Monitoring	false	WrittenPolicyMonitoring
Sect170h Requirements Satisfied	false	Sect170hRequirementsSatisfied
Solicited Assets For Sale	false	SolicitedAssetsForSale
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	false	IncludedOnFS
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	150000	OtherCostOrOtherBasis
Book Value	150000	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	2073742	OtherCostOrOtherBasis
Depreciation	243906	Depreciation
Book Value	1829836	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	429427	OtherCostOrOtherBasis
Depreciation	323449	Depreciation
Book Value	105978	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	2085814	TotalOfBookValueLandBuildings
Total Revenue	1925907	TotalRevenue
Total Expenses	1928275	TotalExpenses
Excess Or Deficit For Year	-2368	ExcessOrDeficitForYear
Excess Or Deficit Per FS	-2368	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	1925907	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	1925907	RevenueSubtotal
Total Revenue Per Form990	1925907	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	1928275	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	1928275	ExpensesSubtotal
Total Expenses Per Form990	1928275	TotalExpensesPerForm990

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (8 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
EXPLANATION ON VOLUNTEERS AND TYPES OF SERVICES OR BENEFITS	FORM 990, PAGE 1, PART I, LINE 6	VOLUNTEERS PEROFRM ALLOWABLE SERVICES AND/OR ACTIVITIES AS DESIGNATED FROM HOME VISITORS AND TEACHERS.
ELECTION OF MEMBERS AND THEIR RIGHTS	FORM 990, PAGE 6, PART VI, LINE 7A	NEW BOARD MEMBERS ARE RECRUITED, NOMINATED AND APPOINTED BY THE CURRENT BOARD OF DIRECTORS.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	THE ORGANIZATION PROVIDES A COPY OF THE 990 TO BOARD MEMBERS FOR REVIEW AT A BOARD MEETING BEFORE THE FORM IS SUBMITTED. THE 990 IS THEN APPROVED BY THE BOARD OF DIRECTORS AND SIGNED BY THE EXECUTIVE DIRECTOR.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	THE ORGANIZATION DOES HAVE A CONFLICT OF INTEREST POLICY. THE POLICY IS INCLUDED IN THE ORGANIZATION'S POLICIES AND PROCEDURES MANUAL, WHICH IS AVAILABLE TO ALL EMPLOYEES AND BOARD MEMBERS. AN ANNUAL DISCLOSURE OF CONFLICTS IS NOT PERFORMED, BUT THE POLICY DOES REQUIRE ANY CONFLICTS TO BE SHARED WITH THE ORGANIZATION'S MANAGEMENT UPON KNOWLEDGE OF SUCH.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	THE ORGANIZATION PERFORMS AN ANNUAL WAGE STUDY, DURING WHICH THEY COMPARE SALARY LEVELS WITH SIMILAR ORGANIZATIONS IN THE STATE OF SOUTH DAKOTA, AND ADJUST THEIR SALARIES WITH THE BOARDS APPROVAL ACCORDINGLY. SALARIES ARE ALSO ADJUSTED ANNUALLY TO REFLECT COST OF LIVING ADJUSTMENTS RECEIVED THROUGH THEIR HEADSTART GRANT (PRIMARY FUNDING SOURCE FOR THE ORGANIZATION).
COMPENSATION PROCESS FOR OFFICERS	FORM 990, PAGE 6, PART VI, LINE 15B	THE SAME PROCESS IS USED FOR OTHER EMPLOYEES OF THE ORGANIZATION.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	THE ORGANIZATION MAKES THESE DOCUMENTS AVAILABLE UPON REQUEST
OTHER CHANGES IN NET ASSETS EXPLANATION	FORM 990, PART XI, LINE 5	PRIOR PERIOD ENTRY TO RECORD ACCRUED VACATION