Civic Intelligence

Kid Start Incorporated

990 • Fiscal year 2015 • EIN 22-2622140

Jul 01, 2014 to Jun 30, 2015 • Filed on Nov 10, 2015

Organization ProfileKIDSTART.COM

View Organization Page

444 Canal Street PO Box 747Lawrence, MA 01840

(978) 686-7673

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.36x

Higher debt load relative to assets than 72% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

57th percentile

0.15x

Higher debt load relative to revenue than 57% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

56th percentile

4.7%

Higher net margin than 56% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

44th percentile

$50,460

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

74th percentile

11%

Faster asset growth than 74% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

69th percentile

13%

Faster revenue growth than 69% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets72nd percentile

Assets

Up

$1,627,165

Up $155,889 (+11%) from 2014

Net Assets

Up

$1,035,271

Up $178,867 (+21%) from 2014

Liabilities

Down

$591,894

Down $22,978 (-3.7%) from 2014

Revenue And Expenses
Liabilities / Revenue57th percentileNet Margin56th percentile

Revenue

Up

$3,873,033

Up $452,172 (+13%) from 2014

Expenses

Up

$3,689,897

Up $297,708 (+8.8%) from 2014

Net Income

Up

$183,136

Up $154,464 (+539%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth74th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $1,853,279Liabilities 2010: $815,742Net Assets 2010: $1,037,5372010Assets 2011: $1,770,491Liabilities 2011: $752,034Net Assets 2011: $1,018,4572011Assets 2012: $1,422,061Liabilities 2012: $598,787Net Assets 2012: $823,2742012Assets 2013: $1,323,786Liabilities 2013: $504,388Net Assets 2013: $819,3982013Assets 2014: $1,471,276Liabilities 2014: $614,872Net Assets 2014: $856,4042014Assets 2015: $1,627,165Liabilities 2015: $591,894Net Assets 2015: $1,035,2712015Assets 2016: $1,462,978Liabilities 2016: $381,382Net Assets 2016: $1,081,5962016Assets 2017: $1,447,506Liabilities 2017: $386,946Net Assets 2017: $1,060,5602017Assets 2018: $1,391,580Liabilities 2018: $387,689Net Assets 2018: $1,003,8912018Assets 2019: $1,430,650Liabilities 2019: $413,111Net Assets 2019: $1,017,5392019Assets 2020: $1,886,229Liabilities 2020: $633,409Net Assets 2020: $1,252,8202020Assets 2021: $2,245,001Liabilities 2021: $620,116Net Assets 2021: $1,624,8852021Assets 2022: $2,700,456Liabilities 2022: $590,372Net Assets 2022: $2,110,0842022Assets 2023: $2,913,195Liabilities 2023: $469,783Net Assets 2023: $2,443,4122023Assets 2024: $4,441,805Liabilities 2024: $1,027,727Net Assets 2024: $3,414,0782024Assets 2025: $6,054,418Liabilities 2025: $870,219Net Assets 2025: $5,184,1992025

Highlighted filing

2015

Assets$1,627,165
Liabilities$591,894
Net Assets$1,035,271
Open 2015 Filing

Operations Trend

Revenue Growth69th percentile

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $3,588,4182010Revenue 2011: $3,793,483Expenses 2011: $3,812,563Net Income 2011: -$19,0802011Expenses 2012: $3,357,2052012Revenue 2013: $2,930,564Expenses 2013: $2,939,842Net Income 2013: -$9,2782013Revenue 2014: $3,420,861Expenses 2014: $3,392,189Net Income 2014: $28,6722014Revenue 2015: $3,873,033Expenses 2015: $3,689,897Net Income 2015: $183,1362015Revenue 2016: $3,536,302Expenses 2016: $3,482,836Net Income 2016: $53,4662016Revenue 2017: $3,473,831Expenses 2017: $3,501,931Net Income 2017: -$28,1002017Revenue 2018: $3,341,043Expenses 2018: $3,399,345Net Income 2018: -$58,3022018Revenue 2019: $3,668,834Expenses 2019: $3,652,230Net Income 2019: $16,6042019Revenue 2020: $3,818,076Expenses 2020: $3,579,649Net Income 2020: $238,4272020Revenue 2021: $3,762,524Expenses 2021: $3,405,029Net Income 2021: $357,4952021Revenue 2022: $4,692,014Expenses 2022: $4,175,306Net Income 2022: $516,7082022Revenue 2023: $5,686,366Expenses 2023: $5,360,174Net Income 2023: $326,1922023Revenue 2024: $7,530,322Expenses 2024: $6,559,656Net Income 2024: $970,6662024Revenue 2025: $10,121,001Expenses 2025: $8,350,880Net Income 2025: $1,770,1212025

Highlighted filing

2015

Revenue$3,873,033
Expenses$3,689,897
Net Income$183,136
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Nov 10, 2015
Return Version
2014v5.0
Gross Receipts
$3,890,335
Mission and Program Overview

Mission

To Provide: 1) Administrative, managerial, educational and logistical support to in-home child care providers 2) Center-based child care

To Provide: 1) Administrative, managerial, educational and logistical support to in home child care providers. 2) Center based child care

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$722,681$679,417▼ $43,264
Cash and Non-Interest-Bearing Accounts$264,068$434,747▲ $170,679
Accounts Receivable$390,955$408,121▲ $17,166
Investments Other Securities$90,159$91,887▲ $1,728
Prepaid Expenses and Deferred Charges$463$10,993▲ $10,530
Loans From Officers Directors$9,950$9,950→ $0
Savings and Temporary Cash Investments$950--
Total Assets$1,471,276$1,627,165▲ $155,889
Other Assets Total$2,000$2,000→ $0
Liabilities
Other Liabilities$247,866$315,845▲ $67,979
Mortgage Notes Payable Secured by Investment Property$245,536$169,120▼ $76,416
Accounts Payable and Accrued Expenses$111,520$96,979▼ $14,541
Total Liabilities$614,872$591,894▼ $22,978
Net Assets / Fund Balance
Unrestricted Net Assets$856,404$1,035,271▲ $178,867
Total Net Assets Fund Balance$856,404$1,035,271▲ $178,867
Total Liabilities and Net Assets / Fund Balance$1,471,276$1,627,165▲ $155,889

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$565,968$552,613$1,118,581
Equipment$13,126$547,691$560,817
Land$99,000-$99,000
Other Land Buildings$1,323$38,324$39,647
Other Assets Org$2,000--
Other Securities$91,887--
Compensation and Service Providers
Top Officer Pay44th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Leonard A LevasseurPresidentTreasurerExecutiveFT$50,460$50,460
Lance LevasseurCFOFT$48,858$48,858
Paul MahoneyVice PresidentFT$44,850$44,850

Board Members and Trustees

NameTitle
Richard KenneyDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,866,107
Investment Income
$6,429
Other Revenue
$497
Change in Net Assets
$183,136

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,873,033
Revenue Not Reported on Form 990
$-4,269
Total Revenue per Audited Statements
$3,868,764
Total Revenue per Form 990
$3,873,033
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,780,086
Salaries, Compensation, and Employee Benefits$909,811
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$630,512$173,693-$804,205
Occupancy$63,274$11,165-$74,439
Payroll Taxes$59,339$13,842-$73,181
Office Expenses$35,746$31,145-$66,891
Depreciation Depletion$43,938$20,237-$64,175
Other Employee Benefits$31,176$1,249-$32,425
Other Expenses$568,172$32,374-$32,374
Insurance-$25,554-$25,554
Fees for Services Accounting-$23,550-$23,550
Information Technology-$9,186-$9,186
Interest$6,534$1,954-$8,488
Conferences and Meetings-$4,224-$4,224
All Other Expenses$1,887$688-$2,575
Fees for Services Other-$1,195-$1,195
Total Functional Expenses$3,339,841$350,056$0$3,689,897

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,689,897
Total Expenses per Audited Statements$3,689,897
Total Expenses per Form 990$3,689,897
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$9,950$9,950→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued salaries and wages$298,985
Accrued expenses$16,860
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
No
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

Officer directors etc family relationship Part VI line 2

“Executive Director and Chief Financial Officer are brothers.”

Form 990 governing body review Part VI line 11

“Chief Financial Officer and Executive Director review the return before filing.”

Conflict of interest policy compliance Part VI line 12C

“A written conflict of interest policy is included in the latest draft of the employee handbook.”

Form 990 availability to public Part VI line 18

“Documents noted are available upon request.”

Governing documents etc available to public Part VI line 19

“Documents noted are available upon request.”

Filing and Contact Details

Filer

Filer Name
Kid-Start Inc
EIN
22-2622140
Address
444 Canal Street PO Box 747, Lawrence, MA 01840

Signing Officer

Name
Leonard Levasseur
Title
Executive Direc
Phone
9786867673
Signed
2015-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Leonard A Levasseur
Formed
1984
Legal Domicile
Ma
Voting Board Members
3
Independent Board Members
1
Employees
37

Preparer

Firm
Luccitelli & Co CPAs PC
Address
404 Main Street, Wilmington, MA 01887
Preparer
Jennifer R Lee
Phone
9786586011
Supplemental Narrative

Additional Explanations

General explanation attachment

“Line 13 - A written whistle blower policy is included in the latest draft of the Organization's company handbook. Line 14 - The Organization retains all records for 7 years. After 7 years, the Organization decides whether or not to destroy them or keep on file. If the documents are destroyed, the organization disposes of them in manner which maintains employees and patrons privacy.”

Raw XML AppendixShowing 400 of 425 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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IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt03159733
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt03777306
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IRS990ScheduleA/InvestmentIncomePYPct00.00090
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IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0878
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt0782
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt0733
IRS990ScheduleA/OtherIncome509Grp/TotalAmt04018
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IRS990ScheduleA/PublicSupportPY509Pct00.99880
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IRS990ScheduleA/Total509Grp/TotalAmt017141855
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt03873251
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt03419825
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt02927699
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt03164304
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt03780772
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt017165851
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0565968
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0552613
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01118581
IRS990ScheduleD/EquipmentGrp/BookValueAmt013126
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0547691
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0560817
IRS990ScheduleD/ExpensesSubtotalAmt03689897
IRS990ScheduleD/LandGrp/BookValueAmt099000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt099000
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-4269
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt02000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Deposits
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01323
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt038324
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt039647
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0298985
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt116860
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Accrued salaries and wages
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Accrued expenses
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt091887
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Mutual Funds
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/RevenueNotReportedAmt0-4269
IRS990ScheduleD/RevenueSubtotalAmt03873033
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0679417
IRS990ScheduleD/TotalBookValueOtherAssetsAmt02000
IRS990ScheduleD/TotalBookValueSecuritiesAmt091887
IRS990ScheduleD/TotalExpensesPerForm990Amt03689897
IRS990ScheduleD/TotalLiabilityAmt0315845
IRS990ScheduleD/TotalRevenuePerForm990Amt03873033
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03868764
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03689897
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt09950
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Organization Advance
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt010000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Len Levasseur
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Executive Director
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0false
IRS990ScheduleL/TotalBalanceDueAmt09950
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Executive Director and Chief Financial Officer are brothers.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Chief Financial Officer and Executive Director review the return before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A written conflict of interest policy is included in the latest draft of the employee handbook.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Documents noted are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Documents noted are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Line 13 - A written whistle blower policy is included in the latest draft of the Organization's company handbook. Line 14 - The Organization retains all records for 7 years. After 7 years, the Organization decides whether or not to destroy them or keep on file. If the documents are destroyed, the organization disposes of them in manner which maintains employees and patrons privacy.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5General explanation attachment
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IRS990/TaxExemptBondsInd0false
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IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/EOYAmt01627165
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt037
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0350056
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03339841
IRS990/TotalFunctionalExpensesGrp/TotalAmt03689897
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt0591894
IRS990/TotalLiabilitiesGrp/BOYAmt0614872
IRS990/TotalLiabilitiesGrp/EOYAmt0591894
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01035271
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt03339841
IRS990/TotalProgramServiceRevenueAmt03866107
IRS990/TotalReportableCompFromOrgAmt0144168
IRS990/TotalRevenueGrp/ExclusionAmt06429
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03866604
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03873033
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01627165
IRS990/TotReportableCompRltdOrgAmt00
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IRS990/UnrestrictedNetAssetsGrp/EOYAmt01035271
IRS990/UponRequestInd0X
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IRS990/VotingMembersIndependentCnt01
IRS990/WebsiteAddressTxt0KIDSTART.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,627,165
Liabilities
$591,894
Net assets
$1,035,271
Revenue
$3,873,033
Expenses
$3,689,897
Net income
$183,136
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.05$0.87$5.18$10.1$8.35$1.77
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.44$1.03$3.41$7.53$6.56$0.97
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.91$0.47$2.44$5.69$5.36$0.33
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.70$0.59$2.11$4.69$4.18$0.52
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.25$0.62$1.62$3.76$3.41$0.36
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.89$0.63$1.25$3.82$3.58$0.24
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.43$0.41$1.02$3.67$3.65$0.02
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.39$0.39$1.00$3.34$3.40$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.45$0.39$1.06$3.47$3.50$0.03
2016Detailed filing. Detailed filing data is available for this year.$1.46$0.38$1.08$3.54$3.48$0.05
2015Detailed filing. Detailed filing data is available for this year.$1.63$0.59$1.04$3.87$3.69$0.18
2014Detailed filing. Detailed filing data is available for this year.$1.47$0.61$0.86$3.42$3.39$0.03
2013Summary only. Only limited summary data is available for this year.$1.32$0.50$0.82$2.93$2.94$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.42$0.60$0.82$3.36
2011Summary only. Only limited summary data is available for this year.$1.77$0.75$1.02$3.79$3.81$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.85$0.82$1.04$3.59