Civic Intelligence

Smart Start Childrens Services

EIN 20-3056375 • 501(c)3 • Lufkin, TX

Profile

Train child care centers in special nutrition programs and provide a method for sponsored center's to get reimbursed for food provided to children in care. Provide customized software application that allows approved Contracting Entity participants of the USDA Child & Adult Care Food Program to manage all administrative activities for the program.

1174 Carrell RoadLufkin, TX 75901

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

79th percentile

0.11x

Higher debt load relative to assets than 79% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

64th percentile

0.00x

Higher debt load relative to revenue than 64% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

42nd percentile

-1.5%

Higher net margin than 42% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

97th percentile

$49,088

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 37.8% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

15th percentile

-60%

Faster asset growth than 15% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

34th percentile

-17%

Faster revenue growth than 34% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets79th percentile

Assets

Down

$1,429

Down $2,157 (-60%) from 2021

Liabilities

Down

$151

Down $1,228 (-89%) from 2021

Net Assets

Down

$1,278

Down $929 (-42%) from 2021

Operations
Liabilities / Revenue64th percentileNet Margin42nd percentile

Revenue

Down

$60,992

Down $12,699 (-17%) from 2021

Expenses

Up

$61,921

Up $8,599 (+16%) from 2021

Net Income

Down

-$929

Down $21,298 (-105%) from 2021

Trend Graphs

Balance Sheet Trend

Asset Growth15th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$100K$50K$0-$50KAssets 2010: $38,974Net Assets 2010: $38,9742010Assets 2011: $36,779Liabilities 2011: $02011Assets 2012: $38,721Liabilities 2012: $02012Assets 2013: $38,451Liabilities 2013: $02013Assets 2014: $38,371Liabilities 2014: $02014Assets 2015: $38,091Liabilities 2015: $02015Assets 2016: $37,971Net Assets 2016: $37,9712016Assets 2017: $67,196Liabilities 2017: $37,073Net Assets 2017: $30,1232017Assets 2018: $29,364Liabilities 2018: $1,465Net Assets 2018: $27,8992018Assets 2019: $18,266Liabilities 2019: $2,258Net Assets 2019: $16,0082019Assets 2020: $3,290Liabilities 2020: $21,452Net Assets 2020: -$18,1622020Assets 2021: $3,586Liabilities 2021: $1,379Net Assets 2021: $2,2072021Assets 2022: $1,429Liabilities 2022: $151Net Assets 2022: $1,2782022

Highlighted filing

2022

Assets$1,429
Liabilities$151
Net Assets$1,278
Open 2022 Filing

Operations Trend

Revenue Growth34th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KRevenue 2010: $6,918Expenses 2010: $20Net Income 2010: $6,8982010Revenue 2011: $386Expenses 2011: $2,581Net Income 2011: -$2,1952011Revenue 2012: $2,032Expenses 2012: $90Net Income 2012: $1,9422012Revenue 2013: $0Expenses 2013: $240Net Income 2013: -$2402013Revenue 2014: $0Expenses 2014: $80Net Income 2014: -$802014Revenue 2015: $0Expenses 2015: $280Net Income 2015: -$2802015Revenue 2016: $0Expenses 2016: $120Net Income 2016: -$1202016Revenue 2017: $132,126Expenses 2017: $139,974Net Income 2017: -$7,8482017Revenue 2018: $133,368Expenses 2018: $135,592Net Income 2018: -$2,2242018Revenue 2019: $129,880Expenses 2019: $141,771Net Income 2019: -$11,8912019Revenue 2020: $97,741Expenses 2020: $131,911Net Income 2020: -$34,1702020Revenue 2021: $73,691Expenses 2021: $53,322Net Income 2021: $20,3692021Revenue 2022: $60,992Expenses 2022: $61,921Net Income 2022: -$9292022

Highlighted filing

2022

Revenue$60,992
Expenses$61,921
Net Income-$929
Open 2022 Filing

Filings

Most recent year

2022 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,429
Liabilities
$151
Net assets
$1,278
Revenue
$60,992
Expenses
$61,921
Net income
-$929
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.01$0.61$0.62$0.01
2021Detailed filing. Detailed filing data is available for this year.$0.04$0.01$0.02$0.74$0.53$0.20
2020Detailed filing. Detailed filing data is available for this year.$0.03$0.21$0.18$0.98$1.32$0.34
2019Detailed filing. Detailed filing data is available for this year.$0.18$0.02$0.16$1.30$1.42$0.12
2018Detailed filing. Detailed filing data is available for this year.$0.29$0.01$0.28$1.33$1.36$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.67$0.37$0.30$1.32$1.40$0.08
2016Detailed filing. Detailed filing data is available for this year.$0.38$0.38$0.00$0.00$0.00
2015Summary only. Only limited summary data is available for this year.$0.38$0.00$0.00$0.00$0.00
2014Summary only. Only limited summary data is available for this year.$0.38$0.00$0.00$0.00$0.00
2013Summary only. Only limited summary data is available for this year.$0.38$0.00$0.00$0.00$0.00
2012Summary only. Only limited summary data is available for this year.$0.39$0.00$0.02$0.00$0.02
2011Summary only. Only limited summary data is available for this year.$0.37$0.00$0.00$0.03$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.39$0.07$0.00$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
May 22, 2023
Return Version
2022v5.0
Gross Receipts
$60,992
Mission and Program Overview

Mission

Train child care centers in special nutrition programs and provide a method for sponsored center's to get reimbursed for food provided to children in care. Provide customized software application that allows approved Contracting Entity participants of the USDA Child & Adult Care Food Program to manage all administrative activities for the program.

Program Services

DescriptionGrantsExpenses
During 2022, Smart Start Children's Services maintained custom software application and added additional features for participants to manage CACFP program activities.-$61,921
Compensation and Service Providers
Top Officer Pay97th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Erica AtkinsonExecutive DirectorPT$42,692-$42,692
Charles FlowersDirectorPT$0--
Filing and Contact Details

Filer

Filer Name
Smart Start Childrens Services
EIN
20-3056375
Phone
9366312049
Address
1174 Carrell Road, Lufkin, TX 75901

Signing Officer

Name
Erica Atkinson
Title
Executive Director
Signed
2023-05-22
Discuss with paid preparer
Yes

Preparer

Firm
Danielle Manzo CPA
Address
PO Box 1766, Riverhead, NY 11901
Preparer
Danielle Manzo
Phone
6316031788
Supplemental Narrative

Additional Explanations

Other Expenses.1002

“Office Expenses $425”

Other Expenses.1003

“Information Technology $9409”

Other Expenses.1

“Penalities $3260”

Total Liabilities.1001

“Accounts Payable and Accrued Expenses - Beginning $1379 Accounts Payable and Accrued Expenses - Ending $151”

Raw XML Appendix133 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0Charles Flowers
IRS990EZ/BooksInCareOfDetail/PhoneNum09366312049
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01174 Carrell Road
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Lufkin
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TX
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd075901
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt03586
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt01429
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-929
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01055
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt03586
IRS990EZ/Form990TotalAssetsGrp/EOYAmt01429
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt060992
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt02207
IRS990EZ/NetAssetsOrFundBalancesEOYAmt01278
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt02207
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt01278
IRS990EZ/OccupancyRentUtltsAndMaintAmt0433
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt142692
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Charles Flowers
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Erica Atkinson
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Executive Dir.
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt013094
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Train child care centers in special nutrition programs and provide a method for sponsored center's to get reimbursed for food provided to children in care. Provide customized software application that allows approved Contracting Entity participants of the USDA Child & Adult Care Food Program to manage all administrative activities for the program.
IRS990EZ/ProgramServiceRevenueAmt060992
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0During 2022, Smart Start Children's Services maintained custom software application and added additional features for participants to manage CACFP program activities.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt061921
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt047339
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt01379
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0151
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt061921
IRS990EZ/TotalProgramServiceExpensesAmt061921
IRS990EZ/TotalRevenueAmt060992
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt037609
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt037609
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportTotal170Amt037609
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt037609
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt037609
IRS990ScheduleA/TotalSupportAmt037609
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Office Expenses $425
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Information Technology $9409
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Penalities $3260
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Accounts Payable and Accrued Expenses - Beginning $1379 Accounts Payable and Accrued Expenses - Ending $151
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1003
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Total Liabilities.1001
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Erica Atkinson
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-05-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Smart Start Childrens Services
ReturnHeader/Filer/BusinessNameControlTxt0SMAR
ReturnHeader/Filer/EIN0203056375
ReturnHeader/Filer/PhoneNum09366312049
ReturnHeader/Filer/USAddress/AddressLine1Txt01174 Carrell Road
ReturnHeader/Filer/USAddress/CityNm0Lufkin
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd075901
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0475275135
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Danielle Manzo CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 1766
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Riverhead
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd011901
ReturnHeader/PreparerPersonGrp/PhoneNum06316031788
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Danielle Manzo
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02023-05-22T07:42:31-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Erica
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Atkinson
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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