Civic Intelligence

Start Early

990 • Fiscal year 2021 • EIN 36-3186328

Jul 01, 2020 to Jun 30, 2021 • Filed on May 11, 2022

33 W Monroe Suite 1200Chicago, IL 60603

(312) 922-3863

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.26x

Higher debt load relative to assets than 52% of similar nonprofits.

2021 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2021

Liabilities / Revenue

47th percentile

0.31x

Higher debt load relative to revenue than 47% of similar nonprofits.

2021 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2021

Net Margin

13th percentile

-5.5%

Higher net margin than 13% of similar nonprofits.

2021 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2021

Top Officer Pay

44th percentile

$303,594

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 0.4% of source-year revenue.

2021 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2021

Asset Growth

36th percentile

6.9%

Faster asset growth than 36% of similar nonprofits.

2021 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2019 to 2021

Revenue Growth

33rd percentile

2.9%

Faster revenue growth than 33% of similar nonprofits.

2021 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2019 to 2021

Assets

Up

$84,271,202

Up $10,596,413 (+14%) from 2019

Net Assets

Up

$62,712,780

Up $3,246,169 (+5.5%) from 2019

Liabilities

Up

$21,558,422

Up $7,350,244 (+52%) from 2019

Revenue

Up

$70,463,769

Up $3,892,441 (+5.8%) from 2019

Expenses

Up

$74,331,477

Up $4,268,108 (+6.1%) from 2019

Net Income

Down

-$3,867,708

Down $375,667 (-11%) from 2019

Historical Trend

Balance Sheet Trend

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

$100M$50M$0Assets 2010: $46,486,308Liabilities 2010: $6,306,171Net Assets 2010: $40,180,1372010Assets 2011: $47,665,177Liabilities 2011: $8,127,372Net Assets 2011: $39,537,8052011Assets 2013: $51,699,836Liabilities 2013: $7,180,570Net Assets 2013: $44,519,2662013Assets 2014: $52,253,077Liabilities 2014: $7,311,820Net Assets 2014: $44,941,2572014Assets 2015: $65,154,487Liabilities 2015: $8,082,483Net Assets 2015: $57,072,0042015Assets 2016: $77,939,391Liabilities 2016: $10,038,592Net Assets 2016: $67,900,7992016Assets 2017: $74,737,517Liabilities 2017: $7,995,023Net Assets 2017: $66,742,4942017Assets 2018: $73,507,470Liabilities 2018: $10,959,222Net Assets 2018: $62,548,2482018Assets 2019: $73,674,789Liabilities 2019: $14,208,178Net Assets 2019: $59,466,6112019Assets 2021: $84,271,202Liabilities 2021: $21,558,422Net Assets 2021: $62,712,7802021Assets 2022: $78,506,857Liabilities 2022: $17,164,849Net Assets 2022: $61,342,0082022

Highlighted filing

2021

Assets$84,271,202
Liabilities$21,558,422
Net Assets$62,712,780

Operations Trend

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

$100M$50M$0-$50MExpenses 2010: $42,653,8112010Expenses 2011: $44,301,1172011Expenses 2013: $49,383,3902013Revenue 2014: $49,931,047Expenses 2014: $52,166,050Net Income 2014: -$2,235,0032014Revenue 2015: $74,241,692Expenses 2015: $56,493,809Net Income 2015: $17,747,8832015Revenue 2016: $62,881,977Expenses 2016: $52,600,738Net Income 2016: $10,281,2392016Revenue 2017: $53,991,239Expenses 2017: $56,034,359Net Income 2017: -$2,043,1202017Revenue 2018: $56,050,972Expenses 2018: $60,517,749Net Income 2018: -$4,466,7772018Revenue 2019: $66,571,328Expenses 2019: $70,063,369Net Income 2019: -$3,492,0412019Revenue 2021: $70,463,769Expenses 2021: $74,331,477Net Income 2021: -$3,867,7082021Revenue 2022: $92,087,073Expenses 2022: $89,219,915Net Income 2022: $2,867,1582022

Highlighted filing

2021

Revenue$70,463,769
Expenses$74,331,477
Net Income-$3,867,708
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 11, 2022
Return Version
2020v4.2
Gross Receipts
$74,298,369
Mission and Program Overview

Mission

Start early advances quality early learning for families with children, before birth through their earliest years, to help close the opportunity gap.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$24,600,823$29,272,898▲ $4,672,075
Pledges and Grants Receivable$19,768,998$18,030,164▼ $1,738,834
Savings and Temporary Cash Investments$15,067,471$16,391,208▲ $1,323,737
Land, Buildings, and Equipment, Net$10,993,652$10,473,634▼ $520,018
Accounts Receivable$8,983,489$7,324,407▼ $1,659,082
Investments Other Securities$1,759,010$1,759,010→ $0
Prepaid Expenses and Deferred Charges$760,789$950,836▲ $190,047
Cash and Non-Interest-Bearing Accounts$5,248$3,550▼ $1,698
Total Assets$81,939,480$84,271,202▲ $2,331,722
Other Assets Total$0$65,495▲ $65,495
Liabilities
Accounts Payable and Accrued Expenses$9,356,489$10,294,189▲ $937,700
Unsecured Notes Loans Payable$5,571,900$5,487,531▼ $84,369
Other Liabilities$4,798,084$4,393,936▼ $404,148
Deferred Revenue$711,199$1,382,766▲ $671,567
Total Liabilities$20,437,672$21,558,422▲ $1,120,750
Net Assets / Fund Balance
Net Assets With Donor Restrictions$46,694,698$48,648,409▲ $1,953,711
Net Assets Without Donor Restrictions$14,807,110$14,064,371▼ $742,739
Total Net Assets Fund Balance$61,501,808$62,712,780▲ $1,210,972
Total Liabilities and Net Assets / Fund Balance$81,939,480$84,271,202▲ $2,331,722

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,908,926$3,554,347$8,463,273
Leasehold Improvements$4,972,566$2,071,878$7,044,444
Equipment$328,525$2,515,038$2,843,563
Other Land Buildings$263,617$114,514$378,131

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$21,964,866-▲ $5,667,607$921,000$26,711,473
2019$22,869,984-▼ $47,118$858,000$21,964,866
2018$22,736,522-▲ $1,031,511$898,049$22,869,984
2017$22,446,511-▲ $1,199,745$909,734$22,736,522
2016$21,239,673-▲ $2,180,891$974,053$22,446,511
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ms Sarah RittlingExecutive Director, FFYFFT$247,186$73,755$320,941
Ms Rebecca BerlinChief Learning OfficerFT$214,227$65,578$279,805
Ms Claire DunhamSenior Vice PresidentFT$242,983$29,951$272,934
Mr Michael HoffmanChief Operating OfficerFT$264,690$7,941$272,631
Ms Johanna VetterChief Advancement OfficerFT$247,000$15,210$262,210
Mr Cynthia JacksonExecutive Director, ELNFT$227,048$32,694$259,742
Ms Daphne LoganSenior Vice PresidentFT$207,252$41,531$248,783
Ms Valisa SmithExecutive DirectorFT$197,112$46,929$244,041
Ms April WozniakVice President, DevelopmentFT$220,553$14,612$235,165
Ms Kristin BernhardSenior Vice PresidentFT$201,836$31,934$233,770
Ms Donna IwanskiChief Financial OfficerFT$196,073$32,112$228,185

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Hamilton Place Strategies LLCPublic Affairs Consulting Services805 15th Street NW 2nd Floor, Washington, DC 20005$414,538
Social Edge ConsultingProfessional Consulting12 S Main St Unit 272, Allentown, NJ 08501$204,482
Donald A Campbell & CoFundraising strategyOne East Wacker Drive Ste 210, Chicago, AA 60601$171,611
Nelson Mullins Riley & Scarborough LLPStrategy & Advocacy ConsultingPost Office Drawer 11009, Columbia, SC 29211$165,000
Winterbridge LLCAdvertising, consulting4 West Red Oak Lane Ste 104, White Plains, NY 10604$144,697
Revenue and Support

Revenue Composition

Contributions and Grants
$67,807,178
Program Service Revenue
$1,280,006
Investment Income
$1,453,807
Other Revenue
$-77,222
All Other Contributions
$25,815,756
Change in Net Assets
$-3,867,708

Audited Revenue Reconciliation

Revenue per Audited Statements
$70,392,510
Revenue Not Reported on Financial Statements
$71,259
Revenue Not Reported on Form 990
$5,880,981
Total Revenue per Audited Statements
$76,273,491
Total Revenue per Form 990
$70,463,769
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$36,633,725
Grants and Similar Amounts Paid$23,114,554
Other Expenses$14,515,338
Total Fundraising Expense$2,439,628
Professional Fundraising Fees$67,860

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$24,289,519$2,730,652$1,446,379$28,466,550
Grants to Domestic Orgs$23,076,153--$23,076,153
Fees for Services Other$4,891,949$382,376$112,377$5,386,702
Other Employee Benefits$3,371,583$379,037$200,769$3,951,389
Payroll Taxes$1,862,620$209,398$110,914$2,182,932
Information Technology$595,230$1,384,881$53,680$2,033,791
Occupancy$1,471,149$310,752$37,944$1,819,845
Depreciation Depletion$1,130,353--$1,130,353
Current Officers, Directors, Trustees, and Key Employees$543,173$247,666$293,540$1,084,379
Pension Plan Contributions$809,301$90,982$48,192$948,475
Office Expenses$681,734$105,127$22,559$809,420
All Other Expenses$677,777$36,225$26,270$740,272
Fees for Services Lobbying-$552,194-$552,194
Advertising$434,948--$434,948
Conferences and Meetings$311,758$9,966-$321,724
Fees for Services Legal-$163,491-$163,491
Insurance$112,184-$5,313$117,497
Fees for Services Accounting-$101,179-$101,179
Other Expenses$79,298$1,369$13,831$79,298
Fees for Service Investment Mgmnt Fees-$71,259-$71,259
Fees for Services Professional Fundraising--$67,860$67,860
Interest$65,074--$65,074
Grants to Domestic Individuals$38,401--$38,401
Travel$12,238$1,024-$13,262
Total Functional Expenses$64,951,309$6,940,540$2,439,628$74,331,477

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$75,062,482
Total Expenses per Form 990$74,331,477
Expenses per Audited Statements$74,260,218
Expenses Not Reported on Form 990$802,264
Expenses Not Reported on Financial Statements$71,259
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Casa CentralChicago, IL501(c)(3)Head Start/Early Head Start Program$2,322,679
One Hope UnitedLake Villa, IL501(c)(3)HS/EHS & Comm Based Family Services$1,648,525
Children's Home AidChildren's Society of ILChicago, IL501(c)(3)HS/EHS & Comm Based Family Services$1,538,805
The Children's Place AssociationChicago, IL-Head Start/Early Head Start Program$1,381,446
Family Focus IncChicago, IL501(c)(3)Comm Based Family Services$1,274,747
SGA Youth & Family ServicesChicago, IL501(c)(3)Comm Based Family Services$1,196,504
The Children's HomePeoria, IL-Comm Based Family Services$1,126,114
First Step Child Care CenterRichton Park, IL501(c)(3)Head Start/Early Head Start Program$930,116
Tennessee Dept of EducationNashville, TN501(c)(3)Program Support$826,500
United Methodist Children's HomeMt Vernon, IL-Comm Based Family Services$649,939
Public Health Foundation of NW ILFreeport, IL501(c)(3)Comm Based Family Services$640,011
Macon-PiattDecatur, IL501(c)(3)Program Suppport$610,992
Oregon Dept of EducationSalem, OR501(c)(3)Program Support$600,000
Catholic CharitiesChicago, IL501(c)(3)Comm Based Family Services$582,422
Children's Development CenterRockford, IL501(c)(3)Comm Based Family Services$549,213
Washington State Dept of ChildrenOlympia, WA-Program Support$503,604
Chicago Child Care SocietyChicago, IL501(c)(3)Comm Based Family Services$500,917
Child Trends IncBethesda, MD501(c)(3)National Center on Parent, Family, and Community Engagement$489,791
Metropolitan Family ServicesChicago, IL501(c)(3)Comm Based Family Services$416,000
New MomsChicago, IL501(c)(3)Comm Based Family Services$354,569
Aunt Martha's YSPChicago Hts, IL501(c)(3)HS/EHS & Comm Based Family Services$348,487
YWCA - HarrisChicago, IL-Comm Based Family Services$334,920
Teen Parent ConnectionGlen Ellyn, IL501(c)(3)Comm Based Family Services$333,231
Lift IncWashington, DC501(c)(3)National Center on Parent, Family, and Community Engagement$331,907
Center for Children's ServicesDanville, IL501(c)(3)Comm Based Family Services$327,912
Pilsen-Little VillageChicago, IL501(c)(3)Comm Based Family Services$312,182
Educare of Washington DCWashington, DC501(c)(3)Program Support$265,953
Marillac Social CenterChicago, IL501(c)(3)Comm Based Family Services$256,591
Fox Valley VNAAurora, IL501(c)(3)Comm Based Family Services$237,250
Child Abuse CouncilMoline, IL501(c)(3)Comm Based Family Services$220,897
Sangamon County Dept of Public HealthSpringfield, IL501(c)(3)Comm Based Family Services$204,000
Tulsa Educare IncTulsa, OK-Program Support$163,812
Fayette County Health DeptVandalia, IL501(c)(3)Comm Based Family Services$163,782
Illinois MasonicOak Brook, IL501(c)(3)Comm Based Family Services$152,266
Henry Booth HouseChicago, IL501(c)(3)Comm Based Family Services$114,598
Christopher HouseChicago, IL501(c)(3)Comm Based Family Services$113,000
Educare of OmahaOmaha, NE501(c)(3)Program Support$81,906
Educare SpringfieldSpringfield, ME501(c)(3)Program Support$70,308
Puget Sound Educational Service DistrictRenton, WA501(c)(3)Program Support$70,308
Educare ChicagoChicago, IL501(c)(3)Program Support$68,548
University of North Carolina at Chapel Hill OfficeChapel Hill, NC-National Center on Parent, Family, and Community Engagement$67,493
Fred Rogers Center for Early Learning & Children's Media (Saint Vincent ColLatrobe, PA501(c)(3)National Center on Parent, Family, and Community Engagement$55,278
Clayton Early Learning InstituteDenver, CO501(c)(3)Program Support$40,953
Educare Lincoln NEOmaha, NE501(c)(3)Program Support$40,953
Educare West DuPageWest Chicago, IL501(c)(3)Program Support$40,953
Educare of California Silicon ValleySan Jose, CA501(c)(3)Program Support$40,953
Genesee Intermediate School DistrictFlint, MI501(c)(3)Program Support$40,953
Kennebac Valley Communication ActionWaterville, ME501(c)(3)Program Support$40,953
Kingsley House IncNew orleans, LA501(c)(3)Program Support$40,953
Long Beach Unified School DistrictLong Beach, CA501(c)(3)Program Support$40,953
Next Door FoundationMilwaukee, WI501(c)(3)Program Support$40,953
Project EagleKansas City, KS501(c)(3)Program Support$40,953
Sheltering Arms Educare AtlantaAtlanta, GA501(c)(3)Program Support$40,953
Southwest Human Development ArizonaPhoenix, AZ501(c)(3)Program Support$40,953
Sunbeam Family Services IncOklahoma City, OK501(c)(3)Program Support$40,953
United Way of MiamiMiami, FL-Program Support$40,953
Winnebago Tribe of NebraskaWinnebago, NE-Program Support$40,593
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$77,222
Professional Fundraising Fees$67,860
Fundraising Gross Income$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Luncheon$1,324,910-$77,222-
Total Events$1,324,910-$77,222$-77,222
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Building Rent$3,950,824
SERP Plan$244,151
Capital Lease Liability$198,961
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 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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, line 11B

The Form 990 is prepared by a national public accounting firm. The finance committee of the Board of Directors reviews and comments on the draft Form 990. The full Board subsequently receives the draft Form 990 prior to its electronic filing with the IRS.

Form 990, Part VI, Section B, line 12C

The director or key employee is obligated to disclose any conflict of interest. The executive committee reviews and votes on recommendations to the Board regarding the conflict of interest. The full Board takes action on the recommendations. The minutes of the meeting are disclosed to the full Board membership.

Form 990, Part VI, Section B, line 15

In preparation for the budget each year, the performance and compensation committee, an independent committee of the Board of Directors, reviews and approves the proposed compensation for Start Early president, COO, and all other key employees using contemporaneous documentation which is measured against comparable data from the market. An independent compensation firm provided market data to assist Start Early in determining the reasonableness of the compensation provided to members of Start Early's executive team, consistent with guidance in Treasury regulations under Internal Revenue Code (IRC) Section 4958

Form 990, Part VI, Section C, line 19

The annual report, which includes audited financial statements, is posted on Start Early's website. The articles of incorporation, bylaws, and conflict of interest policy are available upon request.

Filing and Contact Details

Filer

Filer Name
Start Early
EIN
36-3186328
Phone
3129223863
Address
33 W Monroe Suite 1200, Chicago, IL 60603

Signing Officer

Name
Diana Rauner
Title
President
Phone
3129223863
Signed
2022-05-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Diana Rauner
Formed
1982
Legal Domicile
Il
Voting Board Members
34
Independent Board Members
34
Employees
386
Volunteers
34

Preparer

Firm
Rsm US Llp
Address
30 South Wacker Dr Ste 3300, Chicago, IL 60606
Preparer
Rebekuh Eley
Phone
3126343400
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

Net assets received from acquisition 114,148.

Financial Statement Notes

Part V, Line 4:

The primary purpose of the endowment is to provide general operating funding to our operations.

Part X, Line 2:

Start Early has received a favorable determination letter from the Internal Revenue Service stating that it is exempt from federal income taxes under the provisions of Section 501(c)(3) of the Internal Revenue Code of 1986, except for income taxes pertaining to unrelated business income. The Financial Accounting Standards Board (FASB) issued guidance that requires tax effects from uncertain tax positions to be recognized in the consolidated financial statements only if the position is more likely than not to be sustained if the position were to be challenged by a taxing authority. Management has determined there are no material uncertain tax positions that require recognition in the consolidated financial statements, as such, no provision for income taxes is reflected. Additionally, there is no interest or penalties recognized in the consolidated statements of activities or consolidated statements of financial position. Start Early files Form 990 in the U.S. federal jurisdiction and the state of Illinois.

Part XI, Line 2D - Other Adjustments:

Bounce DC Revenue 37. Fundraising expenses net with revenue 77,222.

Part XII, Line 2D - Other Adjustments:

Net assets received from acquisition -114,148. Fundraising expenses net with revenue 77,222.

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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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IRS990/Desc0Start Early provides high-quality early childhood services for low-income children, birth to age five, and their families as well as services to pregnant women, through a multi-site network of early head start and head start directly-operated programs, and partner and delegate agencies, in high-needs communities throughout Chicago and surrounding suburbs. In fiscal year 2021, Start Early directly operated two programs at the Educare Chicago school, and one program at the Hayes Center, and subcontracted with seven agencies at 13 geographically and racially-diverse sites, serving more than 1,300 young children, pregnant women, and their families.
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