Civic Intelligence

Kid Start Incorporated

990 • Fiscal year 2018 • EIN 22-2622140

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 08, 2018

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

70th percentile

0.28x

Higher debt load relative to assets than 70% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

54th percentile

0.12x

Higher debt load relative to revenue than 54% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

34th percentile

-1.7%

Higher net margin than 34% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

51st percentile

$66,267

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 2.0% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

28th percentile

-3.9%

Faster asset growth than 28% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

30th percentile

-3.8%

Faster revenue growth than 30% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets70th percentile

Assets

Down

$1,391,580

Down $55,926 (-3.9%) from 2017

Net Assets

Down

$1,003,891

Down $56,669 (-5.3%) from 2017

Liabilities

Up

$387,689

Up $743 (+0.2%) from 2017

Revenue And Expenses
Liabilities / Revenue54th percentileNet Margin34th percentile

Revenue

Down

$3,341,043

Down $132,788 (-3.8%) from 2017

Expenses

Down

$3,399,345

Down $102,586 (-2.9%) from 2017

Net Income

Down

-$58,302

Down $30,202 (-107%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth28th 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

2018

Assets$1,391,580
Liabilities$387,689
Net Assets$1,003,891
Open 2018 Filing

Operations Trend

Revenue Growth30th 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

2018

Revenue$3,341,043
Expenses$3,399,345
Net Income-$58,302
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 8, 2018
Return Version
2017v2.2
Gross Receipts
$3,358,420
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

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$625,035$579,327▼ $45,708
Cash and Non-Interest-Bearing Accounts$380,640$370,948▼ $9,692
Accounts Receivable$336,091$327,863▼ $8,228
Investments Other Securities$101,029$107,956▲ $6,927
Prepaid Expenses and Deferred Charges$4,711$5,486▲ $775
Total Assets$1,447,506$1,391,580▼ $55,926
Liabilities
Other Liabilities$249,585$201,737▼ $47,848
Accounts Payable and Accrued Expenses$44,989$114,423▲ $69,434
Mortgage Notes Payable Secured by Investment Property$92,372$71,529▼ $20,843
Total Liabilities$386,946$387,689▲ $743
Net Assets / Fund Balance
Unrestricted Net Assets$1,060,560$1,003,891▼ $56,669
Total Net Assets Fund Balance$1,060,560$1,003,891▼ $56,669
Total Liabilities and Net Assets / Fund Balance$1,447,506$1,391,580▼ $55,926

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$454,419$701,553$1,155,972
Equipment$9,097$559,514$568,611
Land$99,000-$99,000
Other Land Buildings$16,811$7,205$24,016
Other Securities$107,956--
Compensation and Service Providers
Top Officer Pay51st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Leonard LevasseurExecutive DirectorFT$66,267$66,267
Paul MahoneyAssistant DirectorFT$54,624$54,624
Lance LevasseurCFOFT$47,817$47,817

Board Members and Trustees

NameTitle
Richard KenneyDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,334,979
Investment Income
$5,855
Other Revenue
$209
Change in Net Assets
$-58,302

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,341,043
Revenue Not Reported on Form 990
$1,633
Total Revenue per Audited Statements
$3,342,676
Total Revenue per Form 990
$3,341,043
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,316,624
Salaries, Compensation, and Employee Benefits$1,082,721
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$730,926--$730,926
Current Officers, Directors, Trustees, and Key Employees$136,168$96,011-$232,179
Occupancy$95,695$16,887-$112,582
Payroll Taxes$75,879$7,076-$82,955
All Other Expenses$28,962$43,070-$72,032
Depreciation Depletion$48,812$12,258-$61,070
Office Expenses$41,230$2,352-$43,582
Other Expenses$436,515$36,675-$36,675
Other Employee Benefits$36,661--$36,661
Fees for Services Accounting-$34,590-$34,590
Insurance-$30,666-$30,666
Interest$1,991$1,180-$3,171
Conferences and Meetings$2,374--$2,374
Fees for Services Other-$2,360-$2,360
Total Functional Expenses$3,116,220$283,125$0$3,399,345

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,399,345
Total Expenses per Audited Statements$3,399,345
Total Expenses per Form 990$3,399,345
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued salaries and wages$169,803
Accrued expenses$31,934
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
2018-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Leonard Levasseur
Formed
1984
Legal Domicile
Ma
Voting Board Members
3
Independent Board Members
1
Employees
39

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 Organizations 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 404 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt044989
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0114423
IRS990/AccountsReceivableGrp/BOYAmt0336091
IRS990/AccountsReceivableGrp/EOYAmt0327863
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0To Provide: 1) Administrative, managerial, educational and logistical support to in-home child care providers 2) Center-based child care
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt043070
IRS990/AllOtherExpensesGrp/ProgramServicesAmt028962
IRS990/AllOtherExpensesGrp/TotalAmt072032
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0Lance Levasseur
IRS990/BooksInCareOfDetail/PhoneNum09786867673
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0444 Canal Street PO Box 747
IRS990/BooksInCareOfDetail/USAddress/CityNm0Lawrence
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd001840
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0380640
IRS990/CashNonInterestBearingGrp/EOYAmt0370948
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt096011
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0136168
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0232179
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt02374
IRS990/ConferencesMeetingsGrp/TotalAmt02374
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt05855
IRS990/CYOtherExpensesAmt02316624
IRS990/CYOtherRevenueAmt0209
IRS990/CYProgramServiceRevenueAmt03334979
IRS990/CYRevenuesLessExpensesAmt0-58302
IRS990/CYSalariesCompEmpBnftPaidAmt01082721
IRS990/CYTotalExpensesAmt03399345
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt03341043
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt012258
IRS990/DepreciationDepletionGrp/ProgramServicesAmt048812
IRS990/DepreciationDepletionGrp/TotalAmt061070
IRS990/Desc0Family Day Care and Child Care On Site Daycare - Total Clients Served = 457 Total Number of Service Unit Days = 74625
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt039
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt03116220
IRS990/FamilyOrBusinessRlnInd0true
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt034590
IRS990/FeesForServicesAccountingGrp/TotalAmt034590
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt02360
IRS990/FeesForServicesOtherGrp/TotalAmt02360
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt240.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt340.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0Richard Kenney
IRS990/Form990PartVIISectionAGrp/PersonNm1Lance Levasseur
IRS990/Form990PartVIISectionAGrp/PersonNm2Paul Mahoney
IRS990/Form990PartVIISectionAGrp/PersonNm3Leonard Levasseur
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt147817
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt254624
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt366267
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt2Assistant Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Executive Director
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01984
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt0-15
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt017362
IRS990/GrossReceiptsAmt03358420
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt01
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt030666
IRS990/InsuranceGrp/TotalAmt030666
IRS990/InterestGrp/ManagementAndGeneralAmt01180
IRS990/InterestGrp/ProgramServicesAmt01991
IRS990/InterestGrp/TotalAmt03171
IRS990/InvestmentIncomeGrp/ExclusionAmt05870
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt05870
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt0101029
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt0107956
IRS990/IRPDocumentCnt054
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01268272
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0625035
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0579327
IRS990/LandBldgEquipCostOrOtherBssAmt01847599
IRS990/LegalDomicileStateCd0MA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt017377
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0To Provide: 1) Administrative, managerial, educational and logistical support to in-home child care providers 2) Center-based child care
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt092372
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt071529
IRS990/NetAssetsOrFundBalancesBOYAmt01060560
IRS990/NetAssetsOrFundBalancesEOYAmt01003891
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-15
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-15
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt01633
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt016887
IRS990/OccupancyGrp/ProgramServicesAmt095695
IRS990/OccupancyGrp/TotalAmt0112582
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02352
IRS990/OfficeExpensesGrp/ProgramServicesAmt041230
IRS990/OfficeExpensesGrp/TotalAmt043582
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt036661
IRS990/OtherEmployeeBenefitsGrp/TotalAmt036661
IRS990/OtherExpensesGrp/Desc0Bad debts
IRS990/OtherExpensesGrp/Desc1Provider Payments
IRS990/OtherExpensesGrp/Desc2Transportation for Children
IRS990/OtherExpensesGrp/Desc3Payroll Processing
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt036675
IRS990/OtherExpensesGrp/ProgramServicesAmt077362
IRS990/OtherExpensesGrp/ProgramServicesAmt11403645
IRS990/OtherExpensesGrp/ProgramServicesAmt2436515
IRS990/OtherExpensesGrp/TotalAmt077362
IRS990/OtherExpensesGrp/TotalAmt11403645
IRS990/OtherExpensesGrp/TotalAmt2436515
IRS990/OtherExpensesGrp/TotalAmt336675
IRS990/OtherLiabilitiesGrp/BOYAmt0249585
IRS990/OtherLiabilitiesGrp/EOYAmt0201737
IRS990/OtherRevenueMiscGrp/BusinessCd0624410
IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0209
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0209
IRS990/OtherRevenueTotalAmt0209
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0730926
IRS990/OtherSalariesAndWagesGrp/TotalAmt0730926
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt07076
IRS990/PayrollTaxesGrp/ProgramServicesAmt075879
IRS990/PayrollTaxesGrp/TotalAmt082955
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04711
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05486
IRS990/PrincipalOfficerNm0Leonard Levasseur
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/Desc0Child Care Program
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03334979
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03334979
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt04074
IRS990/PYOtherExpensesAmt02460651
IRS990/PYOtherRevenueAmt030251
IRS990/PYProgramServiceRevenueAmt03439506
IRS990/PYRevenuesLessExpensesAmt0-28100
IRS990/PYSalariesCompEmpBnftPaidAmt01041280
IRS990/PYTotalExpensesAmt03501931
IRS990/PYTotalRevenueAmt03473831
IRS990/ReconcilationRevenueExpnssAmt0-58302
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt03334979
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt05855
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt04074
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt05779
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt06647
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt03665
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt026020
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt03334979
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt03439506
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt03530027
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt03866107
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt03415032
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt017585651
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt05855
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt04074
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt05779
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt06647
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt03665
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt026020
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0209
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt030251
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0220
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt0497
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt01128
IRS990ScheduleA/OtherIncome509Grp/TotalAmt032305
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99670
IRS990ScheduleA/PublicSupportPY509Pct00.99670
IRS990ScheduleA/PublicSupportTotal509Amt017585651
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt03334979
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt03439506
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt03530027
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt03866107
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt03415032
IRS990ScheduleA/Total509Grp/TotalAmt017585651
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt03341043
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt03473831
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt03536026
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt03873251
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt03419825
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt017643976
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0454419
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0701553
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01155972
IRS990ScheduleD/EquipmentGrp/BookValueAmt09097
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0559514
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0568611
IRS990ScheduleD/ExpensesSubtotalAmt03399345
IRS990ScheduleD/LandGrp/BookValueAmt099000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt099000
IRS990ScheduleD/NetUnrealizedGainsInvstAmt01633
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt016811
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt07205
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt024016
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0169803
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt131934
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Accrued salaries and wages
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Accrued expenses
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0107956
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Mutual Funds
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/RevenueNotReportedAmt01633
IRS990ScheduleD/RevenueSubtotalAmt03341043
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0579327
IRS990ScheduleD/TotalBookValueSecuritiesAmt0107956
IRS990ScheduleD/TotalExpensesPerForm990Amt03399345
IRS990ScheduleD/TotalLiabilityAmt0201737
IRS990ScheduleD/TotalRevenuePerForm990Amt03341043
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03342676
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03399345
IRS990/ScheduleJRequiredInd0false
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 Organizations 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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01447506
IRS990/TotalAssetsEOYAmt01391580
IRS990/TotalAssetsGrp/BOYAmt01447506
IRS990/TotalAssetsGrp/EOYAmt01391580
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt039
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0283125
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03116220
IRS990/TotalFunctionalExpensesGrp/TotalAmt03399345
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0386946
IRS990/TotalLiabilitiesEOYAmt0387689
IRS990/TotalLiabilitiesGrp/BOYAmt0386946
IRS990/TotalLiabilitiesGrp/EOYAmt0387689
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01060560
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01003891
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt03116220
IRS990/TotalProgramServiceRevenueAmt03334979
IRS990/TotalReportableCompFromOrgAmt0168708
IRS990/TotalRevenueGrp/ExclusionAmt05870
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03335173
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03341043
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01447506
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01391580
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01060560
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01003891
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt01
IRS990/WebsiteAddressTxt0KIDSTART.COM
IRS990/WhistleblowerPolicyInd0true
IRS990/WrittenPolicyOrProcedureInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Leonard Levasseur
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Direc
ReturnHeader/BusinessOfficerGrp/PhoneNum09786867673
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Kid-Start Inc
ReturnHeader/Filer/BusinessNameControlTxt0KID-
ReturnHeader/Filer/EIN0222622140
ReturnHeader/Filer/USAddress/AddressLine1Txt0444 Canal Street PO Box 747
ReturnHeader/Filer/USAddress/CityNm0Lawrence
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001840
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId02B510E42F8F1F31CCEA8D04B49AAC13ECCCABED8
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId02B510E42F8F1F31CCEA8D04B49AAC13ECCCABED8
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId00490472019040w2fuhkx
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02019-02-09
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt071.174.114.57
ReturnHeader/FilingSecurityInformation/IPDt02019-02-09
ReturnHeader/FilingSecurityInformation/IPTm012:42:29
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0453606552
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Luccitelli & Co CPAs PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0404 Main Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Wilmington
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd001887
ReturnHeader/PreparerPersonGrp/PhoneNum09786586011
ReturnHeader/PreparerPersonGrp/PreparationDt02019-02-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jennifer R Lee
ReturnHeader/ReturnTs02019-02-09T12:41:04-05:00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$1,391,580
Liabilities
$387,689
Net assets
$1,003,891
Revenue
$3,341,043
Expenses
$3,399,345
Net income
-$58,302
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
2018Detailed filing. Detailed filing data is available for this year.$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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2018 filings • 501(c)3 • $1M-$5M nonprofits