Civic Intelligence

Lets Start Inc

990 • Fiscal year 2014 • EIN 43-1601320

Sep 01, 2013 to Aug 31, 2014 • Filed on Feb 20, 2015

1408 S 10th St63104-3725

(314) 241-2324

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.01x

Higher debt load relative to assets than 62% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

65th percentile

0.01x

Higher debt load relative to revenue than 65% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

86th percentile

33%

Higher net margin than 86% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

84th percentile

$25,000

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 8.5% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

74th percentile

24%

Faster asset growth than 74% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

75th percentile

25%

Faster revenue growth than 75% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Up

$358,770

Up $69,829 (+24%) from 2013

Net Assets

Up

$354,534

Up $97,970 (+38%) from 2013

Liabilities

Down

$4,236

Down $28,141 (-87%) from 2013

Revenue

Up

$294,112

Up $58,557 (+25%) from 2013

Expenses

Up

$196,142

Up $40,349 (+26%) from 2013

Net Income

Up

$97,970

Up $18,208 (+23%) from 2013

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $305,133Liabilities 2011: $19,328Net Assets 2011: $285,8052011Assets 2012: $319,696Liabilities 2012: $48,677Net Assets 2012: $271,0192012Assets 2013: $288,941Liabilities 2013: $32,377Net Assets 2013: $256,5642013Assets 2014: $358,770Liabilities 2014: $4,236Net Assets 2014: $354,5342014Assets 2015: $428,262Liabilities 2015: $42,763Net Assets 2015: $385,4992015Assets 2016: $368,450Liabilities 2016: $30,681Net Assets 2016: $337,7692016Assets 2017: $281,653Liabilities 2017: $35,522Net Assets 2017: $246,1312017Assets 2018: $157,906Liabilities 2018: $5,734Net Assets 2018: $152,1722018

Highlighted filing

2014

Assets$358,770
Liabilities$4,236
Net Assets$354,534

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2011: $294,8882011Expenses 2012: $301,7862012Revenue 2013: $235,555Expenses 2013: $155,793Net Income 2013: $79,7622013Revenue 2014: $294,112Expenses 2014: $196,142Net Income 2014: $97,9702014Revenue 2015: $264,543Expenses 2015: $233,578Net Income 2015: $30,9652015Revenue 2016: $234,447Expenses 2016: $282,177Net Income 2016: -$47,7302016Revenue 2017: $175,811Expenses 2017: $267,449Net Income 2017: -$91,6382017Revenue 2018: $191,032Expenses 2018: $284,992Net Income 2018: -$93,9602018

Highlighted filing

2014

Revenue$294,112
Expenses$196,142
Net Income$97,970
Jump To
Filing Snapshot
Filing Period
Sep 1, 2013 to Aug 31, 2014
Signed
Feb 20, 2015
Return Version
2013v4.0
Gross Receipts
$294,112
Mission and Program Overview

Mission

Lets start aims to break the cycle of incarceration in families by working with formerly incarcerated women and their children to support re-entry and recovery, mitigate the impact of parental imprisonment, educate the public and inform policy

Lets start aims to break the cycle of incarceration in families by working with formerly incarcerated women and their children to support re-entry and recovery, mitigate the impact of parental imprisonment, educate the public and inform policy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$264,886$349,702▲ $84,816
Cash and Non-Interest-Bearing Accounts$20,213$8,241▼ $11,972
Prepaid Expenses and Deferred Charges$3,527$638▼ $2,889
Land, Buildings, and Equipment, Net$315$189▼ $126
Total Assets$288,941$358,770▲ $69,829
Liabilities
Accounts Payable and Accrued Expenses$1,161$3,236▲ $2,075
Deferred Revenue$31,216$1,000▼ $30,216
Total Liabilities$32,377$4,236▼ $28,141
Net Assets / Fund Balance
Unrestricted Net Assets$245,564$353,034▲ $107,470
Temporarily Rstr Net Assets$11,000$1,500▼ $9,500
Total Net Assets Fund Balance$256,564$354,534▲ $97,970
Total Liabilities and Net Assets / Fund Balance$288,941$358,770▲ $69,829

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$189$3,460$3,649
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dorothy a SoldaviniExecutive Director-$25,000$25,000
Sr Jackie TobenExecutive DirectorFT$16,667$16,667

Board Members and Trustees

NameTitle
Katherine M FowlerPresident
Shirley LesterVice President
Antoinette GrierBoard Member
Cory ElliottBoard Member
Dawn SmithBoard Member
Jami L BoylesBoard Member
Katie CohenBoard Member
Pam PalaciosBoard Member
Regina HeardBoard Member
Stephanie RegagnonBoard Member
Toni JordanBoard Member
Christine M WoodySecretary
Pam a RossTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$293,128
Program Service Revenue
$0
Investment Income
$946
Other Revenue
$38
All Other Contributions
$195,082
Change in Net Assets
$97,970

Audited Revenue Reconciliation

Revenue per Audited Statements
$294,112
Total Revenue per Audited Statements
$294,112
Total Revenue per Form 990
$294,112
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$108,525
Other Expenses$87,617
Total Fundraising Expense$33,049
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$54,634-$8,333$62,967
Other Expenses$39,778-$16,657$39,778
Current Officers, Directors, Trustees, and Key Employees$20,832$12,500-$33,332
Payroll Taxes$5,678$1,310$291$7,279
Fees for Services Accounting-$7,208-$7,208
Office Expenses$3,163$2,750$243$6,156
Fees for Services Other--$6,015$6,015
Other Employee Benefits$3,859$890$198$4,947
Occupancy$1,560$840-$2,400
Information Technology--$1,312$1,312
Conferences and Meetings$1,152--$1,152
Depreciation Depletion-$126-$126
Interest-$4-$4
Total Functional Expenses$137,465$25,628$33,049$196,142

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$196,142
Total Expenses per Audited Statements$196,142
Total Expenses per Form 990$196,142
Fundraising, Events, and Gaming
Fundraising activities
Yes
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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 governing body review Part VI line 11

The 990 is reveiwed by the executive director and the finance committee before it is filed. It is also available at the next board meeting for the board members to review and ask questions.

Conflict of interest policy compliance Part VI line 12C

At the annual meeting, every board member is required to read and review the conflict of interest policy. They will fill out the questionaire designed to bring any possible conflicts to the attention of the director who will then bring the matter to the board. The board will then determine whether a conflict truly exists, and if it does, whether the contemplated action or relationship may be authorized as just, fair and reasonable. The decision of the board in these matters will rest in their sole discretion and their concern must be the welfare of let's start, inc, and the advancement of its purpose. All board members are required to sign a statement that they have read the policy and have answered the questionaire to the best of their knowledge and belief.

CEO executive director top management comp Part VI line 15A

The finance committee determines the compensation of the executive director. Their decision is based on education, experience, comparable positions, and economic strength of the organization. This is done in august of each year to take effect at the beginning of the fiscal year which starts in september. Any raises are based on the director's performance and current cost of living. They then will bring their determination to the board for approval. .

Other officer or key employee compensation Part VI line 15B

The finance committe will determine the compensation of other employees. Their decision is based on education level, experience, comparable positions, and the economic strength of the organization. This is done in august of each year to take effect at the beginning of the fiscal year which starts in september. Any raises are based on the employee's performance and current cost of living. The finance committe will then bring their determination to the board for approval.

Governing documents etc available to public Part VI line 19

The governing documents are available to the public upon request.

Filing and Contact Details

Filer

EIN
43-1601320

Signing Officer

Name
Maureen Gelzer
Title
Director
Phone
3142412324
Signed
2015-02-20
Discuss with paid preparer
Yes

Organization Details

Formed
1989
Legal Domicile
Mo
Voting Board Members
14
Independent Board Members
14
Employees
5
Volunteers
60

Preparer

Preparer
Alice Janisch
Phone
3148928024
Supplemental Narrative

Additional Explanations

General explanation attachment

Sr jackie toben retired in march 2014. She was replaced by dorothy soldavini as executive director. Dorothy soldavini resigned in october 2014. That is why she is not signing this tax return.

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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/MissionDesc0LETS START AIMS TO BREAK THE CYCLE OF INCARCERATION IN FAMILIES BY WORKING WITH FORMERLY INCARCERATED WOMEN AND THEIR CHILDREN TO SUPPORT RE-ENTRY AND RECOVERY, MITIGATE THE IMPACT OF PARENTAL IMPRISONMENT, EDUCATE THE PUBLIC AND INFORM POLICY.
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IRS990/ProgSrvcAccomActy2Grp/Desc0OUR PROGRAMS FOR CHILDREN INCLUDED 9 BUS TRIPS TO THE MISSOURI STATE PRISONS IN VANDALIA AND CHILLICOTHE MO, INDIVIDUAL MONTHLY THERAPY SESSIONS, GROUP THERAPY SESSIONS, AND OCCASIONAL OUTINGS WITH VOLUNTEERS. THESE CHILDREN FACE UNIQUE CHALLENGES AND OUR PROGRAMS ATTEMPT TO STABILIZE THEIR HOME ENVIRONMENTS AND ADDRESS EMOTIONAL AND BEHAVIORAL ISSUES THAT RESULT FROM THE IMPACT OF A MOTHER WHO IS INCARCERATED. LET'S START'S SERVICES UTILIZE EVIDENCE-BASED PRACTICE RECOMMENDATIONS OUTLINED IN 'FAMILY CONNECTIONS FRAMEWORK'. THESE GUIDELINES WERE DEVELOPED FROM RESEARCH CONDUCTED BY THE ANNIE E CASEY FOUNDATION REGARDING HOW TO WORK WITH CHILDREN OF INCARCERATED PARENTS AND THEIR FAMILIES. FORTY-FOUR FAMILIES PARTICIPATED IN OUR BUS TRIPS AND OVER 400 INDIVIDUAL AND GROUP THERAPY SESSIONS WERE PROVIDED BY OUR THERAPIST WHO SPECIALIZES IN WORKING WITH CHILDREN OF OFFENDERS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0LET'S START RECOGNIZED THAT THE INCARCERATION OF WOMEN AND ITS IMPACT ON THEIR CHILDREN IS NOT ONLY A FUNCTION OF THEIR PERSONAL CHOICES BUT ALSO A DIRECT RESULT OF SOCIAL POLICIES. THEREFORE, EACH YEAR, OUR ADVOCACY AND OUTREACH COORDINATOR ARRANGES 2 TRIPS TO JEFFERSON CITY, MO DURING THE LEGISLATIVE SESSIONS. MEETINGS WITH LEGISLATORS PROVIDE WOMEN WITH THE OPPORTUNITY TO DISCUSS HOW POLICIES AFFECT THEIR LIVES AND THOSE OF THEIR CHILDREN. WE ALSO PROVIDE OUR PARTICIPANTS WITH MULTIPLE OPPORTUNITIES TO TELL THEIR STORIES, AND TO EDUCATE THE PUBLIC ABOUT THE IMPACT OF INCARCERATION AND ADDICTION THROUGH PRESENTATIONS TO SCHOOL AND CHURCH GROUPS. THRU THESE TALKS AND THE PERFORMANCE OF THE DRAMATIC PLAY, STORIES OF HOPE,LET'S START PARTICIPANTS SPOKE TO OVER 1,000 INDIVIDUALS THIS YEAR.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS REVEIWED BY THE EXECUTIVE DIRECTOR AND THE FINANCE COMMITTEE BEFORE IT IS FILED. IT IS ALSO AVAILABLE AT THE NEXT BOARD MEETING FOR THE BOARD MEMBERS TO REVIEW AND ASK QUESTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AT THE ANNUAL MEETING, EVERY BOARD MEMBER IS REQUIRED TO READ AND REVIEW THE CONFLICT OF INTEREST POLICY. THEY WILL FILL OUT THE QUESTIONAIRE DESIGNED TO BRING ANY POSSIBLE CONFLICTS TO THE ATTENTION OF THE DIRECTOR WHO WILL THEN BRING THE MATTER TO THE BOARD. THE BOARD WILL THEN DETERMINE WHETHER A CONFLICT TRULY EXISTS, AND IF IT DOES, WHETHER THE CONTEMPLATED ACTION OR RELATIONSHIP MAY BE AUTHORIZED AS JUST, FAIR AND REASONABLE. THE DECISION OF THE BOARD IN THESE MATTERS WILL REST IN THEIR SOLE DISCRETION AND THEIR CONCERN MUST BE THE WELFARE OF LET'S START, INC, AND THE ADVANCEMENT OF ITS PURPOSE. ALL BOARD MEMBERS ARE REQUIRED TO SIGN A STATEMENT THAT THEY HAVE READ THE POLICY AND HAVE ANSWERED THE QUESTIONAIRE TO THE BEST OF THEIR KNOWLEDGE AND BELIEF.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FINANCE COMMITTEE DETERMINES THE COMPENSATION OF THE EXECUTIVE DIRECTOR. THEIR DECISION IS BASED ON EDUCATION, EXPERIENCE, COMPARABLE POSITIONS, AND ECONOMIC STRENGTH OF THE ORGANIZATION. THIS IS DONE IN AUGUST OF EACH YEAR TO TAKE EFFECT AT THE BEGINNING OF THE FISCAL YEAR WHICH STARTS IN SEPTEMBER. ANY RAISES ARE BASED ON THE DIRECTOR'S PERFORMANCE AND CURRENT COST OF LIVING. THEY THEN WILL BRING THEIR DETERMINATION TO THE BOARD FOR APPROVAL. .
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FINANCE COMMITTE WILL DETERMINE THE COMPENSATION OF OTHER EMPLOYEES. THEIR DECISION IS BASED ON EDUCATION LEVEL, EXPERIENCE, COMPARABLE POSITIONS, AND THE ECONOMIC STRENGTH OF THE ORGANIZATION. THIS IS DONE IN AUGUST OF EACH YEAR TO TAKE EFFECT AT THE BEGINNING OF THE FISCAL YEAR WHICH STARTS IN SEPTEMBER. ANY RAISES ARE BASED ON THE EMPLOYEE'S PERFORMANCE AND CURRENT COST OF LIVING. THE FINANCE COMMITTE WILL THEN BRING THEIR DETERMINATION TO THE BOARD FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SR JACKIE TOBEN RETIRED IN MARCH 2014. SHE WAS REPLACED BY DOROTHY SOLDAVINI AS EXECUTIVE DIRECTOR. DOROTHY SOLDAVINI RESIGNED IN OCTOBER 2014. THAT IS WHY SHE IS NOT SIGNING THIS TAX RETURN.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5General explanation attachment
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