Liabilities / Assets
19th percentile
Tied with the lowest-debt nonprofits in its peer group.
EIN 20-3379534 • 501(c)3 • Lakeland, FL
Profile
To improve and enhance children's education and families home environment
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
19th percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
20th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
29th percentile
Higher net margin than 29% of similar nonprofits.
Top Officer Pay
40th percentile
Higher top officer pay than 40% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
9th percentile
Faster asset growth than 9% of similar nonprofits.
Revenue Growth
47th percentile
Faster revenue growth than 47% of similar nonprofits.
Assets
Down$306,638
Down $84,821 (-22%) from 2024
Liabilities
Down$0
Down $29,836 (-100%) from 2024
Net Assets
Down$306,638
Down $54,985 (-15%) from 2024
Revenue
Up$1,262,444
Up $64,437 (+5.4%) from 2024
Expenses
Down$1,317,429
Down $104,937 (-7.4%) from 2024
Net Income
Up-$54,985
Up $169,374 (+75%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
To improve and enhance childrens education and families home environment
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $268,915 | $184,094 | ▼ $84,821 |
| Land, Buildings, and Equipment, Net | $122,544 | $122,544 | → $0 |
| Total Assets | $391,459 | $306,638 | ▼ $84,821 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $29,836 | - | - |
| Total Liabilities | $29,836 | $0 | ▼ $29,836 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $361,623 | $306,638 | ▼ $54,985 |
| Total Net Assets Fund Balance | $361,623 | $306,638 | ▼ $54,985 |
| Total Liabilities and Net Assets / Fund Balance | $391,459 | $306,638 | ▼ $84,821 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $122,544 | - | $122,544 |
| Name | Title |
|---|---|
| Sheila J Holton | President |
| Diane Desena | VP Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,317,429 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| All Other Expenses | $1,129,607 | $118,115 | - | $1,247,722 |
| Occupancy | $40,765 | - | - | $40,765 |
| Depreciation Depletion | $13,648 | - | - | $13,648 |
| Advertising | $8,369 | - | - | $8,369 |
| Other Expenses | $6,068 | - | - | $6,068 |
| Total Functional Expenses | $1,199,314 | $118,115 | $0 | $1,317,429 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Minutes to all board meetings are open to the public for review”
“A copy of the 990 is provided to the board for review before filing”
“The directors salary is based on other child care directors salaries in our area.”
“All documents are available upon request or through our website”
“Other expenses listed on schedule”
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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| IRS990/AcctCompileOrReviewBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO IMPROVE AND ENHANCE CHILDRENS EDUCATION AND FAMILIES HOME ENVIRONMENT |
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| IRS990/AdvertisingGrp/TotalAmt | 0 | 8369 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 118115 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 1129607 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 1247722 |
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| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | SHEILA J HOLTON |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8636865116 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 4810 ELAM RD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | LAKELAND |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | FL |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 33813 |
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| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 184094 |
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| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
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| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 1317429 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1262444 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -54985 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 1317429 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1262444 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
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| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
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| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 13648 |
| IRS990/Desc | 0 | TO PROVIDE AFTER SCHOOL CARE AND CHILD CARE FACILITIES IN PUBLIC SCHOOLS AND OTHER LOCATIONS FOR AT RISK AND LOW INCOME FAMILIES. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
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| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 0 |
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| IRS990/ExpenseAmt | 0 | 1199314 |
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| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 25.00 |
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| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | SHEILA J HOLTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DIANE DESENA |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VP TREASURER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2005 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 2 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1262444 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 2 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 122544 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 122544 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 122544 |
| IRS990/LegalDomicileStateCd | 0 | FL |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO IMPROVE AND ENHANCE CHILDRENS EDUCATION AND FAMILIES HOME ENVIRONMENT |
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| IRS990/MoreThan5000KToOrgInd | 0 | false |
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| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 361623 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 306638 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
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| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 306638 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 40765 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 40765 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | AUTO EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 1 | TAX PROPERTY |
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| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 6068 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 857 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 6068 |
| IRS990/OwnWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | SHEILA J HOLTON |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 624410 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | CHILDCARE |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1262444 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
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| IRS990/PYProgramServiceRevenueAmt | 0 | 1198007 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -224359 |
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| IRS990/ReconcilationRevenueExpnssAmt | 0 | -54985 |
| IRS990/RegularMonitoringEnfrcInd | 0 | false |
| IRS990/RelatedEntityInd | 0 | false |
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| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
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| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.00000 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 0 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 122544 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 122544 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 122544 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | A COPY OF THE 990 IS PROVIDED TO THE BOARD FOR REVIEW BEFORE FILING |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE DIRECTORS SALARY IS BASED ON OTHER CHILD CARE DIRECTORS SALARIES IN OUR AREA. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ALL DOCUMENTS ARE AVAILABLE UPON REQUEST OR THROUGH OUR WEBSITE |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | OTHER EXPENSES LISTED ON SCHEDULE |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Committee meeting documentation Part VI line 8b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990 governing body review Part VI line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | CEO executive director top management comp Part VI line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Governing documents etc available to public Part VI line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | List of other expenses Part IX line 24e |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | FL |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
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| IRS990/TotalAssetsEOYAmt | 0 | 306638 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 391459 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 306638 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 118115 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1199314 |
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| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 29836 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 29836 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 361623 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 306638 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1199314 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 1262444 |
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| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TransactionWithControlEntInd | 0 | false |
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| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 4810 ELAM RD |
| IRS990/USAddress/CityNm | 0 | LAKELAND |
| IRS990/USAddress/StateAbbreviationCd | 0 | FL |
| IRS990/USAddress/ZIPCd | 0 | 33813 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 2 |
| IRS990/VotingMembersIndependentCnt | 0 | 2 |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | SHEILA J HOLTON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRES |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8636865116 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-09-11 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SMART START YOUTH AND FAMILY SERVIC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SMAR |
| ReturnHeader/Filer/EIN | 0 | 203379534 |
| ReturnHeader/Filer/InCareOfNm | 0 | % SHEILA J HOLTON |
| ReturnHeader/Filer/PhoneNum | 0 | 8636865116 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 4303 WARNING RD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LAKELAND |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | FL |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 33811 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 201208698 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Auburndale Bookkeeping &Tax Service |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 417 Havendale Blvd |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Auburndale |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | FL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 33823 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8639651161 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-09-11 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | TONY PERSICHETTI |
| ReturnHeader/ReturnTs | 0 | 2025-09-11T16:54:42-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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