Civic Intelligence

Smart Start Childrens Services

990EZ • Fiscal year 2018 • EIN 20-3056375

Jan 01, 2018 to Dec 31, 2018 • Filed on Jun 14, 2020

Organization ProfileN/A
1174 Carrell RoadLufkin, TX 75901

(936) 631-2049

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.05x

Higher debt load relative to assets than 73% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

65th percentile

0.01x

Higher debt load relative to revenue than 65% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

36th percentile

-1.7%

Higher net margin than 36% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

90th percentile

$40,704

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 30.5% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

7th percentile

-56%

Faster asset growth than 7% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

50th percentile

0.9%

Faster revenue growth than 50% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets73rd percentile

Assets

Down

$29,364

Down $37,832 (-56%) from 2017

Net Assets

Down

$27,899

Down $2,224 (-7.4%) from 2017

Liabilities

Down

$1,465

Down $35,608 (-96%) from 2017

Revenue And Expenses
Liabilities / Revenue65th percentileNet Margin36th percentile

Revenue

Up

$133,368

Up $1,242 (+0.9%) from 2017

Expenses

Down

$135,592

Down $4,382 (-3.1%) from 2017

Net Income

Up

-$2,224

Up $5,624 (+72%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth7th percentile

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

$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

2018

Assets$29,364
Liabilities$1,465
Net Assets$27,899
Open 2018 Filing

Operations Trend

Revenue Growth50th percentile

Revenue, expenses, and net income across loaded years, with this 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

2018

Revenue$133,368
Expenses$135,592
Net Income-$2,224
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jun 14, 2020
Return Version
2018v3.1
Gross Receipts
$133,368
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 2018, Smart Start Children's Services maintained custom software application and added additional features for participants to manage CACFP program activities.$135,592-
Compensation and Service Providers
Top Officer Pay90th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Charles FlowersDirectorPT$40,704-$40,704
Erica AtkinsonExecutive DirectorPT$40,704-$40,704
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
2020-06-14
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.1001

“Advertising and Promotion $101”

Other Expenses.1002

“Office Expenses $9179”

Other Expenses.1003

“Information Technology $16497”

Other Expenses.1012

“Insurance $12687”

Total Liabilities.1001

“Accounts Payable and Accrued Expenses - Beginning $37073 Accounts Payable and Accrued Expenses - Ending $1465”

Raw XML Appendix125 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/BOYAmt067196
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt029364
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-2224
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0444
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form720FiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt067196
IRS990EZ/Form990TotalAssetsGrp/EOYAmt029364
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt0133368
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt030123
IRS990EZ/NetAssetsOrFundBalancesEOYAmt027899
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt030123
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt027899
IRS990EZ/OccupancyRentUtltsAndMaintAmt09225
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt115.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt040704
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt140704
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Charles Flowers
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Erica Atkinson
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Executive Dir.
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt038464
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/ProgramServiceRevenueAmt0133368
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0During 2018, Smart Start Children's Services maintained custom software application and added additional features for participants to manage CACFP program activities.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt0135592
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/RelatedOrgSect527OrgInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt087459
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt037073
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt01465
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0135592
IRS990EZ/TotalProgramServiceExpensesAmt0135592
IRS990EZ/TotalRevenueAmt0133368
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/TotalSupportAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Advertising and Promotion $101
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Office Expenses $9179
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Information Technology $16497
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Insurance $12687
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Accounts Payable and Accrued Expenses - Beginning $37073 Accounts Payable and Accrued Expenses - Ending $1465
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1003
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Total Liabilities.1001
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Erica Atkinson
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-06-14
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/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/ReturnTs02020-07-01T04:41:06-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$29,364
Liabilities
$1,465
Net assets
$27,899
Revenue
$133,368
Expenses
$135,592
Net income
-$2,224
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