Civic Intelligence

Smart Kids with Learning Disabilites Inc.

990 • Fiscal year 2014 • EIN 06-1544545

Jan 01, 2014 to Dec 31, 2014 • Filed on Jul 21, 2015

38 Kings Highway NorthWestport, CT 06880

(203) 226-6831

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

28th percentile

-6.4%

Higher net margin than 28% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

95th percentile

$64,067

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 32.8% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

26th percentile

-12%

Faster asset growth than 26% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

38th percentile

-5.7%

Faster revenue growth than 38% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$89,435

Down $12,515 (-12%) from 2013

Net Assets

Down

$89,435

Down $12,515 (-12%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue

Down

$195,378

Down $11,910 (-5.7%) from 2013

Expenses

Up

$207,893

Up $22,148 (+12%) from 2013

Net Income

Down

-$12,515

Down $34,058 (-158%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$300K$200K$100K$0Assets 2011: $74,603Liabilities 2011: $0Net Assets 2011: $74,6032011Assets 2012: $80,407Liabilities 2012: $0Net Assets 2012: $80,4072012Assets 2013: $101,950Liabilities 2013: $0Net Assets 2013: $101,9502013Assets 2014: $89,435Liabilities 2014: $0Net Assets 2014: $89,4352014Assets 2015: $135,594Liabilities 2015: $0Net Assets 2015: $135,5942015Assets 2016: $135,601Liabilities 2016: $0Net Assets 2016: $135,6012016Assets 2017: $111,405Liabilities 2017: $0Net Assets 2017: $111,4052017Assets 2018: $122,533Liabilities 2018: $0Net Assets 2018: $122,5332018Assets 2019: $143,194Liabilities 2019: $0Net Assets 2019: $143,1942019Assets 2020: $202,262Liabilities 2020: $0Net Assets 2020: $202,2622020Assets 2021: $161,610Liabilities 2021: $0Net Assets 2021: $161,6102021Assets 2022: $164,038Liabilities 2022: $0Net Assets 2022: $164,0382022Assets 2023: $126,514Liabilities 2023: $0Net Assets 2023: $126,5142023Assets 2024: $130,680Liabilities 2024: $0Net Assets 2024: $130,6802024

Highlighted filing

2014

Assets$89,435
Liabilities$0
Net Assets$89,435

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2011: $156,056Expenses 2011: $143,053Net Income 2011: $13,0032011Revenue 2012: $173,293Expenses 2012: $167,489Net Income 2012: $5,8042012Revenue 2013: $207,288Expenses 2013: $185,745Net Income 2013: $21,5432013Revenue 2014: $195,378Expenses 2014: $207,893Net Income 2014: -$12,5152014Revenue 2015: $239,109Expenses 2015: $192,950Net Income 2015: $46,1592015Revenue 2016: $208,885Expenses 2016: $208,878Net Income 2016: $72016Revenue 2017: $193,710Expenses 2017: $217,906Net Income 2017: -$24,1962017Revenue 2018: $218,787Expenses 2018: $207,659Net Income 2018: $11,1282018Revenue 2019: $248,757Expenses 2019: $228,096Net Income 2019: $20,6612019Revenue 2020: $268,504Expenses 2020: $209,436Net Income 2020: $59,0682020Revenue 2021: $193,452Expenses 2021: $234,104Net Income 2021: -$40,6522021Revenue 2022: $255,405Expenses 2022: $252,977Net Income 2022: $2,4282022Revenue 2023: $222,794Expenses 2023: $260,318Net Income 2023: -$37,5242023Revenue 2024: $307,889Expenses 2024: $303,723Net Income 2024: $4,1662024

Highlighted filing

2014

Revenue$195,378
Expenses$207,893
Net Income-$12,515
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jul 21, 2015
Return Version
2014v5.0
Gross Receipts
$235,293
Mission and Program Overview

Mission

To educate, guide and inspire families of children with learning disabilities or adhd and to change the perception of learning disabilities as a stigmatizing condition.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$99,950$89,155▼ $10,795
Prepaid Expenses and Deferred Charges$2,000--
Total Assets$101,950$89,435▼ $12,515
Other Assets Total$0$280▲ $280
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$101,950$89,435▼ $12,515
Total Net Assets Fund Balance$101,950$89,435▼ $12,515
Total Liabilities and Net Assets / Fund Balance$101,950$89,435▼ $12,515
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jane RossExecutive DirectorFT$64,067$64,067

Board Members and Trustees

NameTitle
Margie GillisPast President
Terry Ann WeilPresident
Gary PhelanDirector
Jim KabakowDirector
Karen Winston NormanDirector
Marc HoffmanDirector
Marjorie CastroDirector
Michelle BergDirector
KATHY O'HARESecretary
Danielle DegraziaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$219,161
Program Service Revenue
$2,306
Investment Income
$1
Other Revenue
$-26,090
All Other Contributions
$126,464
Change in Net Assets
$-12,515
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$138,640
Salaries, Compensation, and Employee Benefits$69,253
Total Fundraising Expense$9,969
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$53,175$4,485$6,407$64,067
Advertising-$9,796-$9,796
Occupancy-$7,205-$7,205
Fees for Services Accounting-$5,960-$5,960
Payroll Taxes$4,304$363$519$5,186
Office Expenses-$4,260-$4,260
Travel-$1,978-$1,978
Other Expenses$1,917$686$3,043$1,917
Insurance-$1,572-$1,572
Total Functional Expenses$161,619$36,305$9,969$207,893
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$39,915
Fundraising Gross Income$13,825
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dinner and Award Program$106,522$13,825$13,577$248
Total Events$106,522$13,825$39,915$-26,090
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

The form 990 is provided to the board of directors for review and approval before filing.

Form 990, Part VI, Section B, Line 12C

The organization regularly and consistently monitors and enforces compliance with the conflict of interest policy through annual inquiry and inquiry prior to making board decisions and attainment of third party services.

Form 990, Part VI, Section B, Line 15A

Determination of the executive director's compensation includes a review and approval by the board of directors, comparability data, and contemporaneous substantiation of deliberation and decision.

Form 990, Part VI, Section C, Line 18

The organization makes its form 990 available to the public upon request.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Part VIII, Line 8 - Fundraising Events

Spring benefit fundraiser fair market value of ticket sales ($95 * 146) $ 13,870 proceeds from event classified as contribution income 92,652 less: event expenses ( 39,915) net economic benefit from the spring benefit fundraiser $ 66,607

Filing and Contact Details

Filer

Filer Name
Smart Kids With Learning Disabilities Inc
EIN
06-1544545
Phone
2032266831
Address
38 KINGS HIGHWAY NORTH, WESTPORT, CT 06880

Signing Officer

Name
Jane Ross
Title
Executive Director
Phone
2032266831
Signed
2015-07-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Terry Ann Weil
Formed
1999
Legal Domicile
Ct
Voting Board Members
10
Independent Board Members
10
Employees
1
Volunteers
39

Preparer

Firm
T M Byxbee Company Pc
Address
PO BOX 187169, HAMDEN, CT 06518
Preparer
Pamela J Matocha
Phone
2032814933
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2

The organization developed and launched a new website making extensive use of photos, graphics, video, and interactive features.

Raw XML AppendixShowing 400 of 408 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
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IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.61290
IRS990ScheduleA/PublicSupportPY170Pct00.67080
IRS990ScheduleA/PublicSupportTotal170Amt0356304
IRS990ScheduleA/SubstantialContributorsTotAmt0225057
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0126464
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0112849
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0119566
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0124505
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt097977
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0581361
IRS990ScheduleA/TotalSupportAmt0581363
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt092697
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt092697
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt039915
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt0600
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt0600
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0DINNER AND AWARD PROGRAM
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0106522
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0106522
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt013825
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt013825
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-26090
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt04972
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt04972
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt013577
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt013577
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt020766
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt020766
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DEVELOPED AND LAUNCHED A NEW WEBSITE MAKING EXTENSIVE USE OF PHOTOS, GRAPHICS, VIDEO, AND INTERACTIVE FEATURES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY THROUGH ANNUAL INQUIRY AND INQUIRY PRIOR TO MAKING BOARD DECISIONS AND ATTAINMENT OF THIRD PARTY SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DETERMINATION OF THE EXECUTIVE DIRECTOR'S COMPENSATION INCLUDES A REVIEW AND APPROVAL BY THE BOARD OF DIRECTORS, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION OF DELIBERATION AND DECISION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6SPRING BENEFIT FUNDRAISER FAIR MARKET VALUE OF TICKET SALES ($95 * 146) $ 13,870 PROCEEDS FROM EVENT CLASSIFIED AS CONTRIBUTION INCOME 92,652 LESS: EVENT EXPENSES ( 39,915) NET ECONOMIC BENEFIT FROM THE SPRING BENEFIT FUNDRAISER $ 66,607
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6PART VIII, LINE 8 - FUNDRAISING EVENTS
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd01
IRS990/StatesWhereCopyOfReturnIsFldCd0CT
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0101950
IRS990/TotalAssetsEOYAmt089435
IRS990/TotalAssetsGrp/BOYAmt0101950
IRS990/TotalAssetsGrp/EOYAmt089435
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0219161
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt09969
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt036305
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0161619
IRS990/TotalFunctionalExpensesGrp/TotalAmt0207893
IRS990/TotalGrossUBIAmt01
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0101950
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt089435
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0161619
IRS990/TotalProgramServiceRevenueAmt02306
IRS990/TotalReportableCompFromOrgAmt064067
IRS990/TotalRevenueGrp/ExclusionAmt0-26090
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02306
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0195378
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt01
IRS990/TotalVolunteersCnt039
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0101950
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt089435
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt01978
IRS990/TravelGrp/TotalAmt01978
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0101950
IRS990/UnrestrictedNetAssetsGrp/EOYAmt089435
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01 LONGLEDGE DRIVE
IRS990/USAddress/CityNm0RYE BROOK
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd010573
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.SMARTKIDSWITHLD.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JANE ROSS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02032266831
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-07-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SMART KIDS WITH LEARNING DISABILITIES INC
ReturnHeader/Filer/BusinessNameControlTxt0SMAR
ReturnHeader/Filer/EIN0061544545
ReturnHeader/Filer/PhoneNum02032266831
ReturnHeader/Filer/USAddress/AddressLine1Txt038 KINGS HIGHWAY NORTH
ReturnHeader/Filer/USAddress/CityNm0WESTPORT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CT
ReturnHeader/Filer/USAddress/ZIPCd006880
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0061386456
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0T M BYXBEE COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 187169
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HAMDEN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CT

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.31$0.00$1.31$3.08$3.04$0.04
2023Detailed filing. Detailed filing data is available for this year.$1.27$0.00$1.27$2.23$2.60$0.38
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.64$0.00$1.64$2.55$2.53$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.62$0.00$1.62$1.93$2.34$0.41
2020Detailed filing. Detailed filing data is available for this year.$2.02$0.00$2.02$2.69$2.09$0.59
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.43$0.00$1.43$2.49$2.28$0.21
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.23$0.00$1.23$2.19$2.08$0.11
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.11$0.00$1.11$1.94$2.18$0.24
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.36$0.00$1.36$2.09$2.09$0.00
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.36$0.00$1.36$2.39$1.93$0.46
2014Detailed filing. Detailed filing data is available for this year.$0.89$0.00$0.89$1.95$2.08$0.13
2013Detailed filing. Detailed filing data is available for this year.$1.02$0.00$1.02$2.07$1.86$0.22
2012Summary only. Only limited summary data is available for this year.$0.80$0.00$0.80$1.73$1.67$0.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.75$0.00$0.75$1.56$1.43$0.13