Civic Intelligence

Healthy Start

990 • Fiscal year 2023 • EIN 36-4087277

Oct 01, 2022 to Sep 30, 2023 • Filed on Jul 09, 2024

6737 S RidgelandChicago, IL 60649

(773) 684-6110

Siviq Scores

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

Liabilities / Assets

94th percentile

0.99x

Higher debt load relative to assets than 94% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

88th percentile

0.61x

Higher debt load relative to revenue than 88% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

41st percentile

0.3%

Higher net margin than 41% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

92nd percentile

$129,615

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 17.8% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

51st percentile

4.1%

Faster asset growth than 51% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

56th percentile

12%

Faster revenue growth than 56% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$449,563

Up $17,846 (+4.1%) from 2022

Net Assets

Up

$3,632

Up $2,179 (+150%) from 2022

Liabilities

Up

$445,931

Up $15,667 (+3.6%) from 2022

Revenue

Up

$726,686

Up $80,593 (+12%) from 2022

Expenses

Up

$724,507

Up $86,210 (+14%) from 2022

Net Income

Down

$2,179

Down $5,617 (-72%) from 2022

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2020: $372,714Liabilities 2020: $474,579Net Assets 2020: -$101,8652020Assets 2021: $1,011,344Liabilities 2021: $1,017,687Net Assets 2021: -$6,3432021Assets 2022: $431,717Liabilities 2022: $430,264Net Assets 2022: $1,4532022Assets 2023: $449,563Liabilities 2023: $445,931Net Assets 2023: $3,6322023Assets 2024: $435,311Liabilities 2024: $432,733Net Assets 2024: $2,5782024

Highlighted filing

2023

Assets$449,563
Liabilities$445,931
Net Assets$3,632

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2020: $615,609Expenses 2020: $690,310Net Income 2020: -$74,7012020Revenue 2021: $706,806Expenses 2021: $611,284Net Income 2021: $95,5222021Revenue 2022: $646,093Expenses 2022: $638,297Net Income 2022: $7,7962022Revenue 2023: $726,686Expenses 2023: $724,507Net Income 2023: $2,1792023Revenue 2024: $784,682Expenses 2024: $785,736Net Income 2024: -$1,0542024

Highlighted filing

2023

Revenue$726,686
Expenses$724,507
Net Income$2,179
Jump To
Filing Snapshot
Filing Period
Oct 1, 2022 to Sep 30, 2023
Signed
Jul 9, 2024
Return Version
2022v5.0
Gross Receipts
$726,686
Mission and Program Overview

Mission

Healthy Start is a Sponsoring Organization for the Child and Adult Care Food Program of the U.S. Dept. of Agriculture, administered by the Illinois State Board of Education in Illinois. Healthy Start passes Federal funds to eligible child care centers for cash reimbursement for meals served.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$370,441$378,222▲ $7,781
Cash and Non-Interest-Bearing Accounts$31,346$48,843▲ $17,497
Land, Buildings, and Equipment, Net$13,488$12,847▼ $641
Accounts Receivable-$980-
Prepaid Expenses and Deferred Charges$2,467$879▼ $1,588
Receivables From Officers Etc$6,975$792▼ $6,183
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$431,717$449,563▲ $17,846
Other Assets Total$7,000$7,000→ $0
Liabilities
Grants Payable$361,315$367,669▲ $6,354
Accounts Payable and Accrued Expenses$54,089$61,030▲ $6,941
Other Liabilities$14,860$17,232▲ $2,372
Total Liabilities$430,264$445,931▲ $15,667
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,453$3,632▲ $2,179
Total Net Assets Fund Balance$1,453$3,632▲ $2,179
Total Liabilities and Net Assets / Fund Balance$431,717$449,563▲ $17,846

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$12,847$12,153$25,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Carol A HemphillExecutive DirectorFT$129,615$129,615
Kimberley D SmithDirector of OptnsFT$120,000$120,000
Daisy GarciaProg Director 1FT$39,908$39,908
Caroline Sahara-WellsProg Director IIIFT$31,618$31,618
Cynita EllisClerical AsstFT$23,406$23,406

Board Members and Trustees

NameTitle
Bonita BennettPresident
Charlene BivensSecretary
Yvette Sharpe RosemontTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,500
Program Service Revenue
$724,186
Investment Income
$0
Other Revenue
$0
All Other Contributions
$2,500
Change in Net Assets
$2,179

Audited Revenue Reconciliation

Revenue per Audited Statements
$726,686
Total Revenue per Audited Statements
$726,686
Total Revenue per Form 990
$726,686
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$508,653
Other Expenses$215,854
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$244,466--$244,466
Current Officers, Directors, Trustees, and Key Employees$129,615--$129,615
Fees for Services Other$112,344--$112,344
Other Employee Benefits$67,689--$67,689
Occupancy$40,969--$40,969
Payroll Taxes$37,439--$37,439
Conferences and Meetings$33,041--$33,041
Pension Plan Contributions$29,444--$29,444
Fees for Services Accounting$10,730--$10,730
Office Expenses$9,542--$9,542
Travel$2,915--$2,915
Depreciation Depletion-$641-$641
Other Expenses$300--$300
Total Functional Expenses$723,866$641$0$724,507

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$724,507
Total Expenses per Audited Statements$724,507
Total Expenses per Form 990$724,507
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
Receivables from Officers, Directors, Trustees, and Key Employees$6,975$792▼ $6,183
Receivables from Disqualified Persons-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to IL State Bd of Educ$17,232
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

A draft of the Form 990 is presented to the Executive Director for review. Prior to filing the Form 990 the Executive Director sends the draft to all members of the Board of Directors for review and approval at a Board meeting.

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

Any director, principal officer or committee member who is an interested party in a transaction which may affect the Organization has an obligation to disclose such conflict of interest to the Board so that it may be discussed before the Organization enters into the transaction. The Board shall take appropriate disciplinary and corrective action if it later becomes aware of a failure to disclose a conflict of interest.

Form 990, Part VI, Section B, Line 15A

The Board annually evaluates the Executive Director's performance and approves the compensation for the Executive Director (and other highly compensated employees and consultants) by documenting how it reached its decisions, including the data on which it relied, in minutes of the meeting during which the compensation was approved.

Form 990, Part VI, Section B, Line 15B

The Board annually obtains research and information and makes a recommendation for the increase based on a review of comparability data. For example, the Board secures data that documents compensation levels and benefits for similarly qualified individuals in comparable positions at similar organizations.

Form 990, Part VI, Section C, Line 19

Governing documents, policies and financial statements are disclosed upon written request and with Board approval.

Filing and Contact Details

Filer

Filer Name
Healthy Start
EIN
36-4087277
Phone
7736846110
Address
6737 S Ridgeland, Chicago, IL 60649

Signing Officer

Name
Carol Hemphill
Title
Executive Director
Signed
2024-07-09
Discuss with paid preparer
Yes

Organization Details

Formed
1996
Legal Domicile
Il
Voting Board Members
3
Independent Board Members
3
Employees
7

Preparer

Firm
Rosalie J Freidlin Ltd
Address
1010 Lake Street Suite 200, Oak Park, IL 60301
Preparer
Rosalie J Freidlin
Phone
7087490055
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IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt06975
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt0792
IRS990/ReconcilationRevenueExpnssAmt02179
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt02500
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt02500
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt02500
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt02500
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt02500
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt012500
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt02500
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt02500
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt02500
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt084500
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt02500
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt094500
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt060
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt060
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0724186
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0643593
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0704246
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0531109
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0794667
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt03397801
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt060
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt060
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99640
IRS990ScheduleA/PublicSupportPY509Pct00.99640
IRS990ScheduleA/PublicSupportTotal509Amt03479801
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt02500
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt02500
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt02500
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt02500
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt02500
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt012500
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0726686
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0646093
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0706746
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0615609
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0797167
IRS990ScheduleA/Total509Grp/TotalAmt03492301
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0726686
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0646093
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0706806
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0615609
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0797167
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03492361
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt0724507
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt012847
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt012153
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt025000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt017232
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Due to IL State Bd of Educ
IRS990ScheduleD/RevenueSubtotalAmt0726686
IRS990ScheduleD/TotalBookValueLandBuildingsAmt012847
IRS990ScheduleD/TotalExpensesPerForm990Amt0724507
IRS990ScheduleD/TotalLiabilityAmt017232
IRS990ScheduleD/TotalRevenuePerForm990Amt0726686
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0726686
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0724507
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0792
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0ShrtTerm
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt016897
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Carol Hemphill ExecDir
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Ex Dir
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0false
IRS990ScheduleL/TotalBalanceDueAmt0792
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A draft of the Form 990 is presented to the Executive Director for review. Prior to filing the Form 990 the Executive Director sends the draft to all members of the Board of Directors for review and approval at a Board meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Any director, principal officer or committee member who is an interested party in a transaction which may affect the Organization has an obligation to disclose such conflict of interest to the Board so that it may be discussed before the Organization enters into the transaction. The Board shall take appropriate disciplinary and corrective action if it later becomes aware of a failure to disclose a conflict of interest.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board annually evaluates the Executive Director's performance and approves the compensation for the Executive Director (and other highly compensated employees and consultants) by documenting how it reached its decisions, including the data on which it relied, in minutes of the meeting during which the compensation was approved.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Board annually obtains research and information and makes a recommendation for the increase based on a review of comparability data. For example, the Board secures data that documents compensation levels and benefits for similarly qualified individuals in comparable positions at similar organizations.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Governing documents, policies and financial statements are disclosed upon written request and with Board approval.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0431717
IRS990/TotalAssetsEOYAmt0449563
IRS990/TotalAssetsGrp/BOYAmt0431717
IRS990/TotalAssetsGrp/EOYAmt0449563
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02500
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0641
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0723866
IRS990/TotalFunctionalExpensesGrp/TotalAmt0724507
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0430264
IRS990/TotalLiabilitiesEOYAmt0445931
IRS990/TotalLiabilitiesGrp/BOYAmt0430264
IRS990/TotalLiabilitiesGrp/EOYAmt0445931
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01453
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03632

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