Civic Intelligence

Smart Start Childrens Services

990EZ • Fiscal year 2020 • EIN 20-3056375

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 25, 2021

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

99th percentile

6.52x

Higher debt load relative to assets than 99% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

84th percentile

0.22x

Higher debt load relative to revenue than 84% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

16th percentile

-35%

Higher net margin than 16% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

91st percentile

$47,517

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 48.6% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

4th percentile

-82%

Faster asset growth than 4% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

40th percentile

-25%

Faster revenue growth than 40% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets99th percentile

Assets

Down

$3,290

Down $14,976 (-82%) from 2019

Net Assets

Down

-$18,162

Down $34,170 (-213%) from 2019

Liabilities

Up

$21,452

Up $19,194 (+850%) from 2019

Revenue And Expenses
Liabilities / Revenue84th percentileNet Margin16th percentile

Revenue

Down

$97,741

Down $32,139 (-25%) from 2019

Expenses

Down

$131,911

Down $9,860 (-7.0%) from 2019

Net Income

Down

-$34,170

Down $22,279 (-187%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth4th 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

2020

Assets$3,290
Liabilities$21,452
Net Assets-$18,162
Open 2020 Filing

Operations Trend

Revenue Growth40th 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

2020

Revenue$97,741
Expenses$131,911
Net Income-$34,170
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 25, 2021
Return Version
2020v4.0
Gross Receipts
$97,741
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 2020, Smart Start Children's Services maintained custom software application and added additional features for participants to manage CACFP program activities.$131,911-
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Charles FlowersDirectorPT$47,517-$47,517
Erica AtkinsonExecutive DirectorPT$47,517-$47,517
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
2021-11-25
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 $5”

Other Expenses.1002

“Office Expenses $4001”

Other Expenses.1003

“Information Technology $5551”

Other Expenses.1012

“Insurance $12808”

Other Expenses.1

“Penalities $4625”

Total Liabilities.1001

“Accounts Payable and Accrued Expenses - Beginning $2258 Accounts Payable and Accrued Expenses - Ending $21452”

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
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IRS990EZ/BooksInCareOfDetail/PhoneNum09366312049
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01174 Carrell Road
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Lufkin
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TX
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd075901
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt018266
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt03290
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IRS990EZ/ExcessOrDeficitForYearAmt0-34170
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IRS990EZ/FiledScheduleAInd0true
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IRS990EZ/Form990TotalAssetsGrp/EOYAmt03290
IRS990EZ/FundraisingGrossIncomeAmt00
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IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt016008
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-18162
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IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-18162
IRS990EZ/OccupancyRentUtltsAndMaintAmt021
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt115.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt047517
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt147517
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Charles Flowers
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Erica Atkinson
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Executive Dir.
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt026990
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/ProgramServiceRevenueAmt097741
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0During 2020, Smart Start Children's Services maintained custom software application and added additional features for participants to manage CACFP program activities.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt0131911
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt0102072
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt02258
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt021452
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0131911
IRS990EZ/TotalProgramServiceExpensesAmt0131911
IRS990EZ/TotalRevenueAmt097741
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 $5
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Office Expenses $4001
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Information Technology $5551
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Insurance $12808
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Penalities $4625
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Accounts Payable and Accrued Expenses - Beginning $2258 Accounts Payable and Accrued Expenses - Ending $21452
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1001
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1003
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Total Liabilities.1001
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Erica Atkinson
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-25
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/ReturnTs02021-11-25T07:15:09-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Erica
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Atkinson
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,290
Liabilities
$21,452
Net assets
-$18,162
Revenue
$97,741
Expenses
$131,911
Net income
-$34,170
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