Civic Intelligence

Start Early

990 • Fiscal year 2024 • EIN 36-3186328

Jul 01, 2023 to Jun 30, 2024 • Filed on Mar 17, 2025

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

48th percentile

0.24x

Higher debt load relative to assets than 48% of similar nonprofits.

2024 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2024

Liabilities / Revenue

32nd percentile

0.23x

Higher debt load relative to revenue than 32% of similar nonprofits.

2024 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2024

Net Margin

73rd percentile

16%

Higher net margin than 73% of similar nonprofits.

2024 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2024

Top Officer Pay

41st percentile

$406,736

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 0.3% of source-year revenue.

2024 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2024

Asset Growth

87th percentile

21%

Faster asset growth than 87% of similar nonprofits.

2024 filings • 501(c)3 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Revenue Growth

59th percentile

12%

Faster revenue growth than 59% of similar nonprofits.

2024 filings • 501(c)3 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Assets

Up

$129,438,415

Up $50,931,558 (+65%) from 2022

Net Assets

Up

$97,964,791

Up $36,622,783 (+60%) from 2022

Liabilities

Up

$31,473,624

Up $14,308,775 (+83%) from 2022

Revenue

Up

$134,930,918

Up $42,843,845 (+47%) from 2022

Expenses

Up

$113,827,823

Up $24,607,908 (+28%) from 2022

Net Income

Up

$21,103,095

Up $18,235,937 (+636%) from 2022

Historical Trend

Balance Sheet Trend

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

$150M$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: $61,342,0082022Assets 2024: $129,438,415Liabilities 2024: $31,473,624Net Assets 2024: $97,964,7912024

Highlighted filing

2024

Assets$129,438,415
Liabilities$31,473,624
Net Assets$97,964,791

Operations Trend

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

$150M$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: $2,867,1582022Revenue 2024: $134,930,918Expenses 2024: $113,827,823Net Income 2024: $21,103,0952024

Highlighted filing

2024

Revenue$134,930,918
Expenses$113,827,823
Net Income$21,103,095
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Mar 17, 2025
Return Version
2023v6.0
Gross Receipts
$141,302,292
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
Pledges and Grants Receivable$9,224,503$38,502,345▲ $29,277,842
Investments in Publicly Traded Securities$25,893,856$27,856,736▲ $1,962,880
Savings and Temporary Cash Investments$31,829,704$23,248,500▼ $8,581,204
Accounts Receivable$13,941,017$14,741,301▲ $800,284
Land, Buildings, and Equipment, Net$9,505,068$9,165,206▼ $339,862
Prepaid Expenses and Deferred Charges$2,747,457$3,025,244▲ $277,787
Investments Other Securities$1,759,010$1,759,010→ $0
Cash and Non-Interest-Bearing Accounts$3,600$3,600→ $0
Total Assets$106,687,603$129,438,415▲ $22,750,812
Other Assets Total$11,783,388$11,136,473▼ $646,915
Liabilities
Accounts Payable and Accrued Expenses$15,751,274$15,622,271▼ $129,003
Other Liabilities$15,665,775$14,824,120▼ $841,655
Deferred Revenue$719,546$1,027,233▲ $307,687
Total Liabilities$32,136,595$31,473,624▼ $662,971
Net Assets / Fund Balance
Net Assets With Donor Restrictions$50,967,449$77,569,712▲ $26,602,263
Net Assets Without Donor Restrictions$23,583,559$20,395,079▼ $3,188,480
Total Net Assets Fund Balance$74,551,008$97,964,791▲ $23,413,783
Total Liabilities and Net Assets / Fund Balance$106,687,603$129,438,415▲ $22,750,812

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$4,377,331$4,284,867$8,662,198
Buildings$4,091,759$4,358,920$8,450,679
Equipment$696,116$2,910,034$3,606,150
Other Assets Org$292,021--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$23,245,334-▲ $2,782,270$964,000$25,063,604
2022$22,458,264-▲ $1,752,070$965,000$23,245,334
2021$26,711,473-▼ $3,341,209$912,000$22,458,264
2020$21,964,866-▲ $5,667,607$921,000$26,711,473
2019$22,869,984-▼ $47,118$858,000$21,964,866
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mr Michael HoffmanChief Operating OfficerFT$384,024$22,712$406,736
Ms Aisha Gayle TurnerChief Development OfficerFT$307,328$59,146$366,474
Ms Sarah RittlingExecutive Director, FFYFFT$278,582$73,600$352,182
Mr Ashon McKenzieExecutive Dir, Illinois until 3/24FT$281,032$68,707$349,739
Ms Daphne LoganSenior Vice President until 8/23FT$207,761$133,213$340,974
Ms Donna IwanskiChief Financial OfficerFT$268,623$50,473$319,096
Ms Cynthia JacksonExecutive Director, ELNFT$264,064$36,937$301,001
Ms Kristin BernhardChief Policy & Res Off. until 6/24FT$269,050$23,348$292,398
Ms Johanna VetterChief Marketing OfficerFT$260,295$17,384$277,679
Ms Sheetal SinghExecutive Director, ELLFT$191,376$56,275$247,651
Ms Bridget ByvilleVP, Strategy & ImpactFT$199,744$43,553$243,297
Mr Michael OwensVP, Information TechnologyFT$206,248$13,980$220,228

Highest Paid Contractors

ContractorServicesLocationCompensation
Winterbridge LLCAdvertising, Consulting800 Westchers Ave Suite N-641, Rye Brook, NY 10573$1,195,657
S-3 Group LLCGovernment Relations Services418 C Street NE, Washington, DC 20002$399,450
Teaching Strategies LLCTeaching SolutionsPO Box 896912, Charlotte, MD 21289$364,935
Key Systems IncSecurity Services26W464 Geneva Road, Carol Stream, IL 60188$321,512
Loving Guidance LLCLearning Soultions820 W Broadway, Oviedo, FL 32765$293,796
Revenue and Support

Revenue Composition

Contributions and Grants
$129,261,283
Program Service Revenue
$2,604,270
Investment Income
$3,100,842
Other Revenue
$-35,477
All Other Contributions
$57,210,590
Change in Net Assets
$21,103,095
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$54,979,982
Grants and Similar Amounts Paid$36,018,053
Other Expenses$22,329,749
Total Fundraising Expense$2,894,506
Professional Fundraising Fees$500,039

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$30,632,478$8,023,188$1,151,201$39,806,867
Grants to Domestic Orgs$36,018,053--$36,018,053
Fees for Services Other$6,732,825$811,529-$7,544,354
Other Employee Benefits$3,869,039$1,019,607$145,249$5,033,895
Pension Plan Contributions$2,837,275$706,178$79,620$3,623,073
Current Officers, Directors, Trustees, and Key Employees$1,538,617$1,287,034$644,152$3,469,803
Information Technology$1,071,965$2,240,710$91,858$3,404,533
Payroll Taxes$2,344,010$614,244$88,090$3,046,344
Occupancy$1,705,402$342,859$59,645$2,107,906
Conferences and Meetings$1,515,122$138,802$25,086$1,679,010
Office Expenses$1,200,970$157,192$14,399$1,372,561
Travel$1,134,389$107,686$59,033$1,301,108
Depreciation Depletion$729,410$473,782-$1,203,192
Fees for Services Lobbying-$993,669-$993,669
Advertising$632,607$174,497-$807,104
Fees for Services Professional Fundraising--$500,039$500,039
All Other Expenses$168,533$223,705$26,673$418,911
Fees for Services Legal$184,233$74,306$2,000$260,539
Insurance-$197,641-$197,641
Fees for Services Accounting-$126,851-$126,851
Fees for Service Investment Mgmnt Fees-$60,021-$60,021
Other Expenses$75,269$19,341$7,461$19,341
Interest$224$11,892-$12,116
Total Functional Expenses$92,862,493$18,070,824$2,894,506$113,827,823
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
El HogarChicago, IL501(c)(3)HS/EHS Program$3,329,243
Marillac Social CenterChicago, IL501(c)(3)Comm Based Family Services$3,045,830
Chicago Child Care SocietyChicago, IL501(c)(3)Comm Based Family Services$2,618,494
One Hope UnitedLake Villa, IL501(c)(3)HS/EHS & Comm Based Family Services$2,463,278
Casa CentralChicago, IL501(c)(3)HS/EHS Program$2,282,079
Family Focus IncChicago, IL501(c)(3)Comm Based Family Services$1,970,967
Asian Human ServicesChicago, IL501(c)(3)HS/EHS Program$1,717,753
SGA Youth & Family ServicesChicago, IL501(c)(3)Comm Based Family Services$1,545,142
Children's Home AidChildren's Society of ILChicago, IL501(c)(3)HS/EHS & Comm Based Family Services$1,491,530
The Children's HomePeoria, IL501(c)(3)Comm Based Family Services$1,461,536
The Children's Place AssociationChicago, IL501(c)(3)HS/EHS Program$1,173,356
First Step Child Care CenterRichton Park, IL501(c)(3)HS/EHS Program$1,029,572
United Methodist Children's HomeMt Vernon, IL501(c)(3)Comm Based Family Services$858,527
YMCA of ChicagoChicago, IL501(c)(3)Program Support$718,367
Catholic CharitiesChicago, IL501(c)(3)Comm Based Family Services$696,283
New MomsChicago, IL501(c)(3)Comm Based Family Services$673,247
Metropolitan Family ServicesChicago, IL501(c)(3)Comm Based Family Services$661,099
YWCA - HarrisChicago, IL501(c)(3)Comm Based Family Services$657,414
Public Health Foundation of NW ILFreeport, IL501(c)(3)Comm Based Family Services$639,421
Children's Development CenterRockford, IL501(c)(3)Comm Based Family Services$634,241
Teen Parent ConnectionGlen Ellyn, IL501(c)(3)Comm Based Family Services$621,864
Sangamon County Dept of Public HealthSpringfield, IL501(c)(3)Comm Based Family Services$593,640
Aunt Martha's YSPChicago Hts, IL501(c)(3)HS/EHS & Comm Based Family Services$381,075
Academy for Global CitizenshipChicago, IL501(c)(3)Program Support$366,168
Macon-PiattDecatur, IL501(c)(3)Program Support$358,616
Illinois MasonicOak Brook, IL501(c)(3)Comm Based Family Services$332,609
Pilsen-Little VillageChicago, IL501(c)(3)Comm Based Family Services$325,575
Fox Valley VNAAurora, IL501(c)(3)Comm Based Family Services$266,029
Child Abuse CouncilMoline, IL501(c)(3)Comm Based Family Services$264,651
Texas A&M San Antonio Fdn (Educare of San Antonio)San Antonio, TX501(c)(3)Program Support$250,000
Tulsa Educare IncTulsa, OK501(c)(3)Program Support$203,912
University of North Carolina at Chapel Hill OfficeChapel Hill, NC501(c)(3)National Center on Parent, Family, and Community Engagement$198,762
Lift IncWashington, DC501(c)(3)National Center on Parent, Family, and Community Engagement$196,299
Fayette County Health DeptVandalia, IL501(c)(3)Comm Based Family Services$195,816
Child Trends IncBethesda, MD501(c)(3)National Center on Parent, Family, and Community Engagement$171,885
Educare Lincoln NEOmaha, NE501(c)(3)Program Support$148,635
Educare of Washington DCWashington, DC501(c)(3)Program Support$143,478
Educare of OmahaOmaha, NE501(c)(3)Program Support$131,956
Genesee Intermediate SchoolFlint, MI501(c)(3)Program Support$118,478
Sheltering Arms Educare AtlantaAtlanta, GA501(c)(3)Program Support$118,478
Next Door FoundationMilwaukee, WI501(c)(3)Program Support$98,478
Educare West DuPageWest Chicago, IL501(c)(3)Program Support$96,728
Kingsley House IncNew orleans, LA501(c)(3)Program Support$88,478
United Way of MiamiMiami, FL501(c)(3)Program Support$88,478
Clayton Early Learning InstituteDenver, CO501(c)(3)Program Support$73,478
Project EagleKansas City, KS501(c)(3)Program Support$58,478
Springfield Operations ECS Inc DBA Educare Springfield (Educare of SpringfiSpringfield, MA501(c)(3)Program Support$58,478
Sunbeam Family Services IncOklahoma City, OK501(c)(3)Program Support$58,478
Puget Sound Educational ServicesRenton, WA501(c)(3)Program Support$54,103
Winnebago Tribe of NebraskaWinnebago, NE501(c)(3)Program Support$54,103
Educare of California Silicon ValleySan Jose, CA501(c)(3)Program Support$43,478
Kennebac Valley Communication ActionWaterville, ME501(c)(3)Program Support$43,478
Long Beach UnfiedLong Beach, CA501(c)(3)Program Support$43,478
Southwest Human Development ArizonaPhoenix, AZ501(c)(3)Program Support$43,478
Illinois Action for ChildrenChicago, IL501(c)(3)Program Support$20,074
Fred Rogers Center for Early Learning & Children's Media (Saint Vincent ColLatrobe, PA501(c)(3)National Center on Parent, Family, and Community Engagement$15,732
Northwestern UniversityEvanston, IL501(c)(3)Program Support$15,000
Northern Illinois UniversityDekalb, IL501(c)(3)Program Support$8,250
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$500,039
Fundraising Direct Expenses$206,131
Fundraising Gross Income$22,390

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Luncheon$1,090,549$22,390$54,582$-32,192
Total Events$1,090,549$22,390$206,131$-183,741
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating lease liabilities$14,218,822
Finance lease liabilities$328,562
SERP Plan$276,736
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
2025-03-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Diana Rauner
Formed
1982
Legal Domicile
Il
Voting Board Members
33
Independent Board Members
33
Employees
462
Volunteers
33

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 III, line 3

The Organization ceased the Knowledge Navigator program.

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 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 financial statements, as such, no provision for income taxes is reflected. Additionally, there is no interest or penalties recognized in the statements of activities or statements of financial position. Start Early files Form 990 in the U.S. federal jurisdiction and the state of Illinois.

Raw XML AppendixShowing 400 of 1,917 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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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt326W464 Geneva Road
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt4820 W Broadway
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0Rye Brook
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm1Washington
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IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt3Key Systems Inc
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt4Loving Guidance LLC
IRS990/ContractorCompensationGrp/ServicesDesc0Advertising, Consulting
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IRS990/ContractorCompensationGrp/ServicesDesc4Learning Soultions
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$129$31.5$98.0$135$114$21.1
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$78.5$17.2$61.3$92.1$89.2$2.87
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$84.3$21.6$62.7$70.5$74.3$3.87
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$73.7$14.2$59.5$66.6$70.1$3.49
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$73.5$11.0$62.5$56.1$60.5$4.47
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$74.7$8.00$66.7$54.0$56.0$2.04
2016Detailed filing. Detailed filing data is available for this year.$77.9$10.0$67.9$62.9$52.6$10.3
2015Detailed filing. Detailed filing data is available for this year.$65.2$8.08$57.1$74.2$56.5$17.7
2014Detailed filing. Detailed filing data is available for this year.$52.3$7.31$44.9$49.9$52.2$2.24
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$51.7$7.18$44.5$49.4
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$47.7$8.13$39.5$44.3
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$46.5$6.31$40.2$42.7