Civic Intelligence

Fresh Start Developmental Learning and Fine Art Center

EIN 27-4425826 • 501(c)3 • South Houston, TX

Profile

To provide educational and learning development for minor children in the service area.

1620 Spencer HwySouth Houston, TX 77587

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

79th percentile

0.11x

Higher debt load relative to assets than 79% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

77th percentile

0.04x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

37th percentile

-4.0%

Higher net margin than 37% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

52nd percentile

-0.8%

Faster asset growth than 52% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

42nd percentile

-10%

Faster revenue growth than 42% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets79th percentile

Assets

Down

$86,560

Down $739 (-0.8%) from 2023

Liabilities

Down

$9,550

Down $739 (-7.2%) from 2023

Net Assets

Flat

$77,010

Flat from 2023

Operations
Liabilities / Revenue77th percentileNet Margin37th percentile

Revenue

Down

$261,939

Down $29,288 (-10%) from 2023

Expenses

Down

$272,424

Down $47,466 (-15%) from 2023

Net Income

Up

-$10,485

Up $18,178 (+63%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth52nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$100K$50K$0Assets 2023: $87,299Liabilities 2023: $10,289Net Assets 2023: $77,0102023Assets 2024: $86,560Liabilities 2024: $9,550Net Assets 2024: $77,0102024

Highlighted filing

2024

Assets$86,560
Liabilities$9,550
Net Assets$77,010
Open 2024 Filing

Operations Trend

Revenue Growth42nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2023: $291,227Expenses 2023: $319,890Net Income 2023: -$28,6632023Revenue 2024: $261,939Expenses 2024: $272,424Net Income 2024: -$10,4852024

Highlighted filing

2024

Revenue$261,939
Expenses$272,424
Net Income-$10,485
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$86,560
Liabilities
$9,550
Net assets
$77,010
Revenue
$261,939
Expenses
$272,424
Net income
-$10,485
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.87$0.10$0.77$2.62$2.72$0.10
2023Detailed filing. Detailed filing data is available for this year.$0.87$0.10$0.77$2.91$3.20$0.29
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 30, 2025
Return Version
2024v5.2
Gross Receipts
$261,939
Mission and Program Overview

Mission

To provide educational and learning development for minor children in the service area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$57,901$61,496▲ $3,595
Cash and Non-Interest-Bearing Accounts$29,085$25,064▼ $4,021
Prepaid Expenses and Deferred Charges$313$0▼ $313
Receivable From Disqualified Prsn$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$87,299$86,560▼ $739
Liabilities
Unsecured Notes Loans Payable$9,000$9,000→ $0
Accounts Payable and Accrued Expenses$1,289$550▼ $739
Total Liabilities$10,289$9,550▼ $739
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$77,010$77,010→ $0
Total Net Assets Fund Balance$77,010$77,010→ $0
Total Liabilities and Net Assets / Fund Balance$87,299$86,560▼ $739
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Sabrina Brown-gainesPresident / Director
Linda JonesDirector
Cathy RushingSecretary / Director
Tamara NorrisTreasurer / Director
Revenue and Support

Revenue Composition

Contributions and Grants
$19,149
Program Service Revenue
$242,790
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-10,485
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$209,206
Salaries, Compensation, and Employee Benefits$63,218
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$71,245$50,152$0$121,397
Fees for Services Management$37,961$37,961$0$75,922
Other Salaries and Wages$29,360$29,359$0$58,719
Payroll Taxes$2,250$2,249$0$4,499
Other Expenses$0$121$0$121
Total Functional Expenses$140,816$131,608$0$272,424
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$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
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
Filing and Contact Details

Filer

Filer Name
Fresh Start Developmental Learning and Fine Art Center
EIN
27-4425826
Phone
7133780255
Address
1620 SPENCER HWY, SOUTH HOUSTON, TX 77587

Signing Officer

Name
Sabrina T Brown
Title
President
Phone
7133780255
Signed
2025-04-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sabrina T Brown-gaines
Formed
2017
Legal Domicile
TX
Voting Board Members
4
Independent Board Members
3
Employees
11
Volunteers
0

Preparer

Firm
Greater Houston Consulting &
Address
12606 HILLCROFT ST, HOUSTON, TX 77035
Preparer
Jimmy Coleman
Phone
7137232005
Supplemental Narrative

Additional Explanations

Pt VI, Line 19

“The organization makes its governing documents, Conflict of Interest Policy and Financial Statements available to the public upon request.”

Pt VI, Line 7A

“The organization has a Board of Directors who have the power to elect or appoint other Board members.”

Pt VI, Line 11B

“When the Tax Preparer completes the return, the President reviews it with him first and after her questions are answered, she reviews it with the other Board members.”

Pt VI, Line 12C

“The Board reviews the Conflict of Interst policy annually at the June Board meeting. Possible conflicts are discussed when they arise and resolved at that time.”

Form 990, Part III, Line 4D

“The Organizations program service accomplishments were 0. 0. 261932.”

Form 990, Part IX, Line 24E

“Student meals expense 28789. 18544. 10245. 0.”

Form 990, Part IX, Line 24E

“Tolls 6052. 3068. 2984. 0.”

Form 990, Part IX, Line 24E

“Auto expenses 33377. 23139. 10238. 0.”

Form 990, Part IX, Line 24E

“Lease/rental expense 6805. 2944. 3861. 0.”

Form 990, Part IX, Line 24E

“Services & fees 6417. 0. 6417. 0.”

Form 990, Part IX, Line 24E

“Postage & freight 0. 0. 0. 0.”

Form 990, Part IX, Line 24E

“Bookkeeping expense 4140. 1025. 3115. 0.”

Form 990, Part IX, Line 24E

“Supplies 13952. 9080. 4872. 0.”

Form 990, Part IX, Line 24E

“Professional expenses 0. 0. 0. 0.”

Form 990, Part IX, Line 24E

“Utilities 8420. 0. 8420. 0.”

Form 990, Part IX, Line 24E

“Repairs & maintenance 4210. 4210. 0. 0.”

Form 990, Part IX, Line 24E

“Medical expense 0. 0. 0. 0.”

Form 990, Part IX, Line 24E

“Sub-contractors 0. 0. 0. 0.”

Form 990, Part IX, Line 24E

“Meals & entertainment 9235. 9235. 0. 0.”

Raw XML Appendix366 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization has a Board of Directors who have the power to elect or appoint other Board members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2When the Tax Preparer completes the return, the President reviews it with him first and after her questions are answered, she reviews it with the other Board members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Board reviews the Conflict of Interst policy annually at the June Board meeting. Possible conflicts are discussed when they arise and resolved at that time.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5STUDENT MEALS EXPENSE 28789. 18544. 10245. 0.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt087299
IRS990/TotalAssetsEOYAmt086560
IRS990/TotalAssetsGrp/BOYAmt087299
IRS990/TotalAssetsGrp/EOYAmt086560
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt019149
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0131608
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0140816
IRS990/TotalFunctionalExpensesGrp/TotalAmt0272424
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt010289
IRS990/TotalLiabilitiesEOYAmt09550
IRS990/TotalLiabilitiesGrp/BOYAmt010289
IRS990/TotalLiabilitiesGrp/EOYAmt09550
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt077010
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt077010
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt0261932
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0242790
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt0140816
IRS990/TotalProgramServiceRevenueAmt0242790
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0242790
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0261939
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt087299
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt086560
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt09000
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt09000
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04722 SERENITY TRAIL
IRS990/USAddress/CityNm0FRESNO
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd077545
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SABRINA T BROWN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07133780255
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRESH START DEVELOPMENTAL LEARNING AND FINE ART CENTER
ReturnHeader/Filer/BusinessNameControlTxt0FRES
ReturnHeader/Filer/EIN0274425826
ReturnHeader/Filer/PhoneNum07133780255
ReturnHeader/Filer/USAddress/AddressLine1Txt01620 SPENCER HWY
ReturnHeader/Filer/USAddress/CityNm0SOUTH HOUSTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd077587
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0760030051
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GREATER HOUSTON CONSULTING &
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt012606 HILLCROFT ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HOUSTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd077035
ReturnHeader/PreparerPersonGrp/PhoneNum07137232005
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JIMMY COLEMAN
ReturnHeader/ReturnTs02025-11-18T12:24:46-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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