Civic Intelligence

Fresh Start Developmental Learning and Fine Arts Center

990 • Fiscal year 2023 • EIN 27-4425826

Jan 01, 2023 to Dec 31, 2023 • Filed on May 10, 2024

Organization ProfileN/A
1620 Spencer HwySouth Houston, TX 77587

(713) 378-0255

Siviq Scores

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

Liabilities / Assets

81st percentile

0.12x

Higher debt load relative to assets than 81% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

76th percentile

0.04x

Higher debt load relative to revenue than 76% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

27th percentile

-9.8%

Higher net margin than 27% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2023

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2023

Balance Sheet
Liabilities / Assets81st percentile

Assets

$87,299

No earlier filing loaded for comparison.

Net Assets

$77,010

No earlier filing loaded for comparison.

Liabilities

$10,289

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue76th percentileNet Margin27th percentile

Revenue

$291,227

No earlier filing loaded for comparison.

Expenses

$319,890

No earlier filing loaded for comparison.

Net Income

-$28,663

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$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

2023

Assets$87,299
Liabilities$10,289
Net Assets$77,010
Open 2023 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this 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

2023

Revenue$291,227
Expenses$319,890
Net Income-$28,663
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 10, 2024
Return Version
2023v5.1
Gross Receipts
$291,227
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-
Cash and Non-Interest-Bearing Accounts$82,856$29,085▼ $53,771
Prepaid Expenses and Deferred Charges$437$313▼ $124
Receivable From Disqualified Prsn-$0-
Loans From Officers Directors-$0-
Total Assets$83,293$87,299▲ $4,006
Liabilities
Unsecured Notes Loans Payable$11,000$9,000▼ $2,000
Accounts Payable and Accrued Expenses$1,289$1,289→ $0
Total Liabilities$12,289$10,289▼ $2,000
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$71,004$77,010▲ $6,006
Total Net Assets Fund Balance$71,004$77,010▲ $6,006
Total Liabilities and Net Assets / Fund Balance$83,293$87,299▲ $4,006
Compensation and Service Providers
Top Officer Pay78th 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
$86,315
Program Service Revenue
$204,912
Investment Income
$0
Other Revenue
$0
All Other Contributions
$63,384
Change in Net Assets
$-28,663
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$255,562
Salaries, Compensation, and Employee Benefits$64,328
Total Fundraising Expense$2,337
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$119,628$76,840$506$196,974
Other Salaries and Wages$34,134$30,194$0$64,328
Office Expenses$10,025$13,905$0$23,930
Advertising$13,577$0$0$13,577
Interest$3,245$3,246$0$6,491
Other Expenses$0$1,543$0$1,543
Total Functional Expenses$185,208$132,345$2,337$319,890
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-
Receivables from Disqualified Persons-$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
2024-05-10
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. 291227.”

Form 990, Part IX, Line 24E

“Student meals expense 83041. 68582. 14459. 0.”

Form 990, Part IX, Line 24E

“Lodging expense 280. 0. 280. 0.”

Form 990, Part IX, Line 24E

“Auto expenses 39829. 11077. 28351. 401.”

Form 990, Part IX, Line 24E

“Lease/rental expense 2050. 698. 1352. 0.”

Form 990, Part IX, Line 24E

“Services & fees 10640. 0. 10640. 0.”

Form 990, Part IX, Line 24E

“Postage & freight 2325. 732. 1593. 0.”

Form 990, Part IX, Line 24E

“Tuition expense 36697. 36697. 0. 0.”

Form 990, Part IX, Line 24E

“Supplies 1514. 936. 578. 0.”

Form 990, Part IX, Line 24E

“Professional expenses 3870. 906. 2859. 105.”

Form 990, Part IX, Line 24E

“Utilities 8446. 0. 8446. 0.”

Form 990, Part IX, Line 24E

“Repairs & maintenance 457. 0. 457. 0.”

Form 990, Part IX, Line 24E

“Medical expense 2093. 0. 2093. 0.”

Form 990, Part IX, Line 24E

“Sub-contractors 5732. 0. 5732. 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/ExplanationTxt0The organization makes its governing documents, Conflict of Interest Policy and Financial Statements available to the public upon request.
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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Organizations program service accomplishments were 0. 0. 291227.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5STUDENT MEALS EXPENSE 83041. 68582. 14459. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6LODGING EXPENSE 280. 0. 280. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7AUTO EXPENSES 39829. 11077. 28351. 401.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8LEASE/RENTAL EXPENSE 2050. 698. 1352. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9SERVICES & FEES 10640. 0. 10640. 0.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11TUITION EXPENSE 36697. 36697. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12SUPPLIES 1514. 936. 578. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13PROFESSIONAL EXPENSES 3870. 906. 2859. 105.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14UTILITIES 8446. 0. 8446. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15REPAIRS & MAINTENANCE 457. 0. 457. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16MEDICAL EXPENSE 2093. 0. 2093. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17SUB-CONTRACTORS 5732. 0. 5732. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 19
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part III, Line 4d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
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
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ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$87,299
Liabilities
$10,289
Net assets
$77,010
Revenue
$291,227
Expenses
$319,890
Net income
-$28,663
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